West Sacramento City Council
June 18, 2025

REDEVLOPMENT

SUCCESSOR AGENCY
FUNDS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 343 of 579
1262
264 - RDA Obligation Retirement Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $8,907,322 $9,318,781 $8,843,522 $9,114,142 Use of Money & Property $497,862 $0 $245,641 $0
Total Revenues $9,405,184 $9,318,781 $9,089,163 $9,114,142 Expenses
Salaries & Wages $17,499 $0 $2,059 $0
Benefits $7,363 $0 $3,885 $0
Operations & Maintenance $1,043,104 $1,621,646 $970,679 $1,396,573 Non-Operating Expenses $189,087 $26 $189,116 $35
Principal Expense $0 $5,445,776 $5,445,776 $5,685,758
Interest Expense $2,291,642 $2,142,662 $2,142,662 $1,914,381 General Support Allocation $79,810 $101,523 $84,602 $90,128 Total Expenses $3,628,504 $9,311,632 $8,838,780 $9,086,875 Net Total $5,776,680 $7,148 $250,384 $27,267
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 344 of 579
1263
RDA Obligation Retirement Fund
Budget Details
264-9395 - RORF- Successor Agency Fund
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $153,133 $148,771 $250,000 $162,495 Subtotal Special Benefit Assessmt/Oper $153,133 $148,771 $250,000 $162,495 Use of Money & Property
4300 Interest-Other $9,304 $0 $7,740 $0
4301 Investment Pool Earnings $20,072 $0 $21,782 $0
Subtotal Use of Money & Property $29,376 $0 $29,521 $0
Total Revenues $182,509 $148,771 $279,521 $162,495
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $17,082 $0 $2,030 $0
5118 Salaries/Wages-Other/Non PERS $217 $0 $29 $0
Subtotal Salaries & Wages $17,299 $0 $2,059 $0
Benefits
5121 Medicare $267 $0 $32 $0
5122 Retirement-P.E.R.S. $4,213 $0 $500 $0
5130 Employee Health Ins $1,633 $0 $164 $0
5131 Retired Employee Health Ins $727 $1,423 $3,098 $0
5132 Workers Comp Ins $226 $0 $59 $0
5133 Deferred Compensation $262 $0 $30 $0
5135 Retiree Health Savings $36 $0 $3 $0
5195 Retiree Health Reimb Offset $0 ($1,423) $0 $0
Subtotal Benefits $7,363 $0 $3,885 $0
Operations & Maintenance
5260 Legal Fees $1,868 $20,000 $1,080 $20,000
5261 Professional Services $230 $20,100 $0 $20,100
Subtotal Operations & Maintenance $2,098 $40,100 $1,080 $40,100 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $79,810 $101,523 $84,602 $90,128 Subtotal General Support Allocation $79,810 $101,523 $84,602 $90,128 Total Expenses $106,569 $141,623 $91,627 $130,228
Net Total $75,939 $7,148 $187,894 $32,267
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 345 of 579
1264
RDA Obligation Retirement Fund
Budget Details
264-9396 - RORF- Debt Obligation Fund
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $8,754,189 $9,170,010 $8,593,522 $8,951,647 Subtotal Special Benefit Assessmt/Oper $8,754,189 $9,170,010 $8,593,522 $8,951,647 Use of Money & Property
4300 Interest-Other $120,509 $0 $83,076 $0
4301 Investment Pool Earnings $58,950 $0 $34,348 $0
Subtotal Use of Money & Property $179,458 $0 $117,424 $0 Total Revenues $8,933,647 $9,170,010 $8,710,946 $8,951,647 Expenses
Operations & Maintenance
5259 Special Departmental Expense $1,025,344 $1,556,546 $953,832 $1,331,473 5261 Professional Services $14,919 $25,000 $15,767 $25,000 Subtotal Operations & Maintenance $1,040,264 $1,581,546 $969,599 $1,356,473 Non-Operating Expenses
5330 Taxes/Assessments $30 $26 $59 $35
Subtotal Non-Operating Expenses $30 $26 $59 $35
Principal Expense
5411 Principal on Bonds $5,070,859 $5,282,462 $5,282,462 $5,515,912 5412 Principal on Notes $157,032 $163,314 $163,314 $169,846 Subtotal Principal Expense $5,227,891 $5,445,776 $5,445,776 $5,685,758 Interest Expense
5421 Interest on Bonds $2,327,476 $2,114,922 $2,114,922 $1,893,173 5422 Interest on Notes $34,022 $27,740 $27,740 $21,208
Subtotal Interest Expense $2,361,498 $2,142,662 $2,142,662 $1,914,381 Total Expenses $8,629,683 $9,170,010 $8,558,096 $8,956,647 Net Total $303,964 $0 $152,850 ($5,000)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 346 of 579
1265
RDA Obligation Retirement Fund
Budget Details
264-9398 - RORF- General Purpose Fund
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $37,050 $0 $25,029 $0
4301 Investment Pool Earnings $71,118 $0 $73,667 $0
Subtotal Use of Money & Property $108,169 $0 $98,696 $0 Total Revenues $108,169 $0 $98,696 $0
Net Total $108,169 $0 $98,696 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 347 of 579
1266

STORM DRAIN IMPACT FEE
FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 348 of 579
1267
268 - Storm Drain Sub-basin Fees
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $93,787 $0 $90,913 $0
Contribution from Prop Owners $0 $0 $165,964 $0
Total Revenues $93,787 $0 $256,877 $0
Net Total $93,787 $0 $256,877 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 349 of 579
1268
Storm Drain Sub-basin Fees
Budget Details
268-9240 - MC 10/11 Sub basin Drain Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $25,939 $0 $17,524 $0
4301 Investment Pool Earnings $49,793 $0 $51,542 $0
Subtotal Use of Money & Property $75,731 $0 $69,066 $0
Total Revenues $75,731 $0 $69,066 $0
Net Total $75,731 $0 $69,066 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 350 of 579
1269
Storm Drain Sub-basin Fees
Budget Details
268-9241 - MC 20 Sub basin Drainage Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $1 $0 $1 $0
4301 Investment Pool Earnings $2 $0 $2 $0
Subtotal Use of Money & Property $2 $0 $2 $0
Total Revenues $2 $0 $2 $0
Net Total $2 $0 $2 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 351 of 579
1270
Storm Drain Sub-basin Fees
Budget Details
268-9242 - MC 60 Subbasin Drainage Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $3 $0 $2 $0
4301 Investment Pool Earnings $5 $0 $3,392 $0
Subtotal Use of Money & Property $8 $0 $3,393 $0
Contribution from Prop Owners
4916 Drainage Impact Fees $0 $0 $165,964 $0
Subtotal Contribution from Prop Owners $0 $0 $165,964 $0 Total Revenues $8 $0 $169,357 $0
Net Total $8 $0 $169,357 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 352 of 579
1271
Storm Drain Sub-basin Fees
Budget Details
268-9243 - MC 71 Sub basin Drainage Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $2,054 $0 $1,388 $0
4301 Investment Pool Earnings $3,943 $0 $4,082 $0
Subtotal Use of Money & Property $5,997 $0 $5,469 $0
Total Revenues $5,997 $0 $5,469 $0
Net Total $5,997 $0 $5,469 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 353 of 579
1272
Storm Drain Sub-basin Fees
Budget Details
268-9244 - MC 80/81 Sub basin Drain Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $995 $0 $672 $0
4301 Investment Pool Earnings $1,911 $0 $1,978 $0
Subtotal Use of Money & Property $2,906 $0 $2,650 $0
Total Revenues $2,906 $0 $2,650 $0
Net Total $2,906 $0 $2,650 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 354 of 579
1273
Storm Drain Sub-basin Fees
Budget Details
268-9245 - NC 10 Sub basin Drainage Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $1,735 $0 $2,580 $0
4301 Investment Pool Earnings $7,332 $0 $7,589 $0
Subtotal Use of Money & Property $9,066 $0 $10,170 $0
Total Revenues $9,066 $0 $10,170 $0
Net Total $9,066 $0 $10,170 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 355 of 579
1274
Storm Drain Sub-basin Fees
Budget Details
268-9246 - NC 20 Subbasin Drainage Fees
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other ($41) $0 $41 $0
4301 Investment Pool Earnings $117 $0 $122 $0
Subtotal Use of Money & Property $76 $0 $163 $0
Total Revenues $76 $0 $163 $0
Net Total $76 $0 $163 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 356 of 579
1275

COMMUNITY FACILITIES

DISTRICTS (CFD) SERVICES
FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 357 of 579
1276
269 - Lighting & Landscaping-CFD's
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $3,869,052 $3,968,320 $3,790,583 $4,273,959 Use of Money & Property $350,596 $0 $325,236 $0
Transfer In $83,733 $143,945 $143,945 $0
Total Revenues $4,303,380 $4,112,265 $4,259,764 $4,273,959 Expenses
Salaries & Wages $239,111 $316,676 $165,957 $256,272
Benefits $107,228 $84,017 $65,647 $122,585
Operations & Maintenance $2,661,797 $3,657,994 $2,517,454 $3,560,021 Non-Operating Expenses $1,093 $0 $412 $0
Capital Outlay Expenses $0 $43,617 $56,845 $0
Transfer Out $347,329 $139,764 $139,764 $145,285
General Support Allocation $198,018 $237,403 $197,835 $184,688 Total Expenses $3,554,576 $4,479,471 $3,143,915 $4,268,850 Net Total $748,805 ($367,205) $1,115,849 $5,109
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 358 of 579
1277
Lighting & Landscaping-CFD's
Budget Details
269-9176 - CFD A-Gateway Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $161,032 $167,477 $159,103 $174,176 Subtotal Special Benefit Assessmt/Oper $161,032 $167,477 $159,103 $174,176 Use of Money & Property
4030 Interest/Penalties/Del Tax $521 $0 $304 $0
4300 Interest-Other $3,547 $0 $2,623 $0
4301 Investment Pool Earnings $6,045 $0 $6,356 $0
Subtotal Use of Money & Property $10,113 $0 $9,283 $0
Total Revenues $171,145 $167,477 $168,386 $174,176
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $6,611 $10,295 $5,507 $11,034 5112 Salaries/Wages-Extra Help $214 $152 $131 $161
5114 Salaries/Wages-Other /PERS $355 $195 $275 $813
5115 Salaries/Wages-Vacation Pay $0 $0 $89 $0
5118 Salaries/Wages-Other/Non PERS $324 $222 $223 $518
Subtotal Salaries & Wages $7,504 $10,865 $6,225 $12,526 Benefits
5121 Medicare $106 $63 $87 $163
5122 Retirement-P.E.R.S. $2,236 $1,069 $1,093 $2,820
5130 Employee Health Ins $1,286 $702 $1,124 $2,672
5132 Workers Comp Ins $1,969 $62 $171 $321
5133 Deferred Compensation $61 $117 $51 $66
5135 Retiree Health Savings $10 $10 $8 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $5,668 $2,023 $2,533 $6,041
Operations & Maintenance
5222 Utilities $16,523 $19,720 $17,432 $23,011
5241 Maintenance-Structures/Grounds $103,031 $114,207 $122,982 $114,175 5261 Professional Services $3,026 $2,970 $2,700 $2,970
Subtotal Operations & Maintenance $122,580 $136,897 $143,114 $140,156 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 359 of 579
1278
Lighting & Landscaping-CFD's
Budget Details
269-9176 - CFD A-Gateway Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $3,290 $2,468 $0
Subtotal Capital Outlay Expenses $0 $3,290 $2,468 $0
Transfer Out
5950 Transfer Out $6,064 $6,307 $6,307 $6,559
Subtotal Transfer Out $6,064 $6,307 $6,307 $6,559
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $10,010 $11,417 $9,514 $8,894 Subtotal General Support Allocation $10,010 $11,417 $9,514 $8,894 Total Expenses $151,827 $170,799 $170,162 $174,176
Net Total $19,318 ($3,322) ($1,775) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 360 of 579
1279
Lighting & Landscaping-CFD's
Budget Details
269-9177 - CFD B-Newport Estates Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $368,413 $382,966 $363,619 $398,285 Subtotal Special Benefit Assessmt/Oper $368,413 $382,966 $363,619 $398,285 Use of Money & Property
4030 Interest/Penalties/Del Tax $1,195 $0 $694 $0
4300 Interest-Other $10,596 $0 $7,877 $0
4301 Investment Pool Earnings $19,652 $0 $20,012 $0
Subtotal Use of Money & Property $31,443 $0 $28,584 $0
Total Revenues $399,857 $382,966 $392,202 $398,285
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $17,310 $24,406 $14,342 $25,402 5112 Salaries/Wages-Extra Help $323 $229 $197 $242
5114 Salaries/Wages-Other /PERS $925 $402 $717 $1,721
5115 Salaries/Wages-Vacation Pay $0 $0 $231 $0
5118 Salaries/Wages-Other/Non PERS $846 $455 $580 $1,169 Subtotal Salaries & Wages $19,402 $25,493 $16,067 $28,534 Benefits
5121 Medicare $273 $129 $225 $372
5122 Retirement-P.E.R.S. $4,907 $2,203 $2,846 $6,455
5130 Employee Health Ins $3,349 $1,447 $2,927 $5,941
5132 Workers Comp Ins $209 $129 $443 $689
5133 Deferred Compensation $158 $241 $132 $172
5135 Retiree Health Savings $27 $20 $21 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $8,923 $4,169 $6,593 $13,630
Operations & Maintenance
5222 Utilities $22,651 $29,131 $19,251 $25,411
5241 Maintenance-Structures/Grounds $239,033 $395,991 $226,652 $300,329 5255 Vehicle Expenses $0 $8,565 $0 $0
5256 Memberships/Dues $0 $0 $325 $0
5258 Training/Travel/Meals $0 $0 $50 $0
5261 Professional Services $5,427 $4,070 $3,700 $4,070
Subtotal Operations & Maintenance $267,111 $437,757 $249,978 $329,810 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 361 of 579
1280
Lighting & Landscaping-CFD's
Budget Details
269-9177 - CFD B-Newport Estates Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Non-Operating Expenses
5330 Taxes/Assessments $5 $0 $5 $0
Subtotal Non-Operating Expenses $5 $0 $5 $0
Capital Outlay Expenses
5575 Equip-Other $0 $0 $6,424 $0
Subtotal Capital Outlay Expenses $0 $0 $6,424 $0
Transfer Out
5950 Transfer Out $12,790 $13,302 $13,302 $13,834
Subtotal Transfer Out $12,790 $13,302 $13,302 $13,834
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $22,191 $26,266 $21,888 $12,477 Subtotal General Support Allocation $22,191 $26,266 $21,888 $12,477 Total Expenses $330,422 $506,986 $314,257 $398,285
Net Total $69,434 ($124,020) $77,945 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 362 of 579
1281
Lighting & Landscaping-CFD's
Budget Details
269-9178 - CFD C-Bridgeway Island Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $697,333 $725,236 $688,975 $754,245 Subtotal Special Benefit Assessmt/Oper $697,333 $725,236 $688,975 $754,245 Use of Money & Property
4030 Interest/Penalties/Del Tax $2,258 $0 $1,315 $0
4300 Interest-Other $2,997 $0 $2,016 $0
4301 Investment Pool Earnings $1,820 $0 $1,678 $0
Subtotal Use of Money & Property $7,075 $0 $5,009 $0
Transfer In
4990 Transfers In $0 $143,945 $143,945 $0
Subtotal Transfer In $0 $143,945 $143,945 $0
Total Revenues $704,408 $869,181 $837,929 $754,245
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $31,544 $46,940 $26,278 $47,059 5112 Salaries/Wages-Extra Help $128 $91 $78 $97
5114 Salaries/Wages-Other /PERS $1,694 $846 $1,314 $3,215 5115 Salaries/Wages-Vacation Pay $0 $0 $424 $0
5118 Salaries/Wages-Other/Non PERS $1,547 $953 $1,063 $2,170 Subtotal Salaries & Wages $34,912 $48,830 $29,156 $52,541 Benefits
5121 Medicare $491 $271 $407 $684
5122 Retirement-P.E.R.S. $8,948 $4,633 $5,214 $11,965
5130 Employee Health Ins $6,137 $3,042 $5,363 $11,043
5132 Workers Comp Ins $379 $270 $808 $1,282
5133 Deferred Compensation $289 $508 $241 $315
5135 Retiree Health Savings $50 $43 $38 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $16,294 $8,767 $12,073 $25,290
Operations & Maintenance
5222 Utilities $126,715 $149,281 $108,273 $142,921
5241 Maintenance-Structures/Grounds $375,634 $452,803 $390,260 $477,742 5255 Vehicle Expenses $0 $15,690 $2,357 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 363 of 579
1282
Lighting & Landscaping-CFD's
Budget Details
269-9178 - CFD C-Bridgeway Island Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5258 Training/Travel/Meals $0 $0 $160 $0
5261 Professional Services $7,074 $5,665 $6,275 $5,665
Subtotal Operations & Maintenance $509,423 $623,439 $507,325 $626,328 Capital Outlay Expenses
5575 Equip-Other $0 $0 $11,768 $0
Subtotal Capital Outlay Expenses $0 $0 $11,768 $0
Transfer Out
5950 Transfer Out $99,257 $25,227 $25,227 $26,236
Subtotal Transfer Out $99,257 $25,227 $25,227 $26,236
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $30,720 $34,756 $28,964 $23,850 Subtotal General Support Allocation $30,720 $34,756 $28,964 $23,850 Total Expenses $690,607 $741,019 $614,512 $754,245
Net Total $13,801 $128,162 $223,417 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 364 of 579
1283
Lighting & Landscaping-CFD's
Budget Details
269-9179 - CFD D-Southport Indst Prk Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $440,170 $440,139 $434,836 $476,006 Subtotal Special Benefit Assessmt/Oper $440,170 $440,139 $434,836 $476,006 Use of Money & Property
4030 Interest/Penalties/Del Tax $1,425 $0 $830 $0
4300 Interest-Other $24,477 $0 $16,331 $0
4301 Investment Pool Earnings $43,980 $0 $45,387 $0
Subtotal Use of Money & Property $69,882 $0 $62,547 $0
Total Revenues $510,053 $440,139 $497,384 $476,006
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $74,408 $86,000 $27,730 $26,331 5112 Salaries/Wages-Extra Help $458 $325 $2,353 $344
5113 Salaries/Wages-O/T & Standby $546 $0 $315 $0
5114 Salaries/Wages-Other /PERS $1,395 $1,179 $770 $1,976 5115 Salaries/Wages-Vacation Pay $0 $0 $206 $0
5118 Salaries/Wages-Other/Non PERS $4,256 $5,668 $2,899 $1,242 Subtotal Salaries & Wages $81,063 $93,173 $34,273 $29,893 Benefits
5121 Medicare $1,109 $1,126 $476 $387
5122 Retirement-P.E.R.S. $10,533 $18,861 $4,122 $6,737
5130 Employee Health Ins $19,255 $18,499 $6,412 $6,426
5132 Workers Comp Ins $2,174 $2,405 $973 $777
5133 Deferred Compensation $140 $362 $117 $153
5135 Retiree Health Savings $25 $31 $21 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $33,237 $41,284 $12,120 $14,480
Operations & Maintenance
5221 Communications $494 $500 $380 $500
5222 Utilities $59,356 $80,398 $57,451 $75,836
5241 Maintenance-Structures/Grounds $225,081 $198,659 $198,404 $337,207 5253 Educational Materials/Supplies $0 $0 $133 $0
5255 Vehicle Expenses $0 $7,610 $0 $0
5259 Special Departmental Expense $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 365 of 579
1284
Lighting & Landscaping-CFD's
Budget Details
269-9179 - CFD D-Southport Indst Prk Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5261 Professional Services $3,371 $2,915 $5,103 $2,915
Subtotal Operations & Maintenance $288,303 $290,082 $261,471 $416,458 Capital Outlay Expenses
5575 Equip-Other $0 $0 $5,708 $0
Subtotal Capital Outlay Expenses $0 $0 $5,708 $0
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 $20,817 $23,274 $19,395 $15,175 Subtotal General Support Allocation $20,817 $23,274 $19,395 $15,175 Total Expenses $423,419 $447,813 $332,967 $476,006
Net Total $86,634 ($7,674) $164,417 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 366 of 579
1285
Lighting & Landscaping-CFD's
Budget Details
269-9180 - CFD E-The Classics Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $143,194 $137,357 $141,473 $154,875 Subtotal Special Benefit Assessmt/Oper $143,194 $137,357 $141,473 $154,875 Use of Money & Property
4030 Interest/Penalties/Del Tax $464 $0 $270 $0
4300 Interest-Other $7,649 $0 $5,209 $0
4301 Investment Pool Earnings $13,548 $0 $14,791 $0
Subtotal Use of Money & Property $21,661 $0 $20,271 $0
Total Revenues $164,855 $137,357 $161,743 $154,875
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $7,401 $10,422 $6,166 $10,426 5112 Salaries/Wages-Extra Help $144 $102 $88 $108
5114 Salaries/Wages-Other /PERS $397 $172 $308 $682
5115 Salaries/Wages-Vacation Pay $0 $0 $99 $0
5118 Salaries/Wages-Other/Non PERS $363 $192 $249 $476
Subtotal Salaries & Wages $8,305 $10,888 $6,911 $11,692 Benefits
5121 Medicare $117 $55 $97 $153
5122 Retirement-P.E.R.S. $2,099 $940 $1,223 $2,644
5130 Employee Health Ins $1,440 $617 $1,258 $2,404
5132 Workers Comp Ins $89 $55 $190 $275
5133 Deferred Compensation $68 $103 $57 $74
5135 Retiree Health Savings $12 $9 $9 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $3,824 $1,778 $2,834 $5,549
Operations & Maintenance
5222 Utilities $4,773 $5,790 $5,847 $7,718
5241 Maintenance-Structures/Grounds $69,487 $106,369 $73,276 $119,592 5261 Professional Services $3,116 $2,970 $2,905 $2,970
Subtotal Operations & Maintenance $77,376 $115,129 $82,028 $130,280 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 367 of 579
1286
Lighting & Landscaping-CFD's
Budget Details
269-9180 - CFD E-The Classics Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $3,682 $2,762 $0
Subtotal Capital Outlay Expenses $0 $3,682 $2,762 $0
Transfer Out
5950 Transfer Out $1,378 $1,378 $1,378 $1,433
Subtotal Transfer Out $1,378 $1,378 $1,378 $1,433
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $7,508 $8,206 $6,838 $5,921 Subtotal General Support Allocation $7,508 $8,206 $6,838 $5,921 Total Expenses $98,391 $141,061 $102,751 $154,875
Net Total $66,464 ($3,704) $58,992 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 368 of 579
1287
Lighting & Landscaping-CFD's
Budget Details
269-9181 - CFD F-Pheasant Hollow Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $84,859 $88,253 $83,841 $91,783 Subtotal Special Benefit Assessmt/Oper $84,859 $88,253 $83,841 $91,783 Use of Money & Property
4030 Interest/Penalties/Del Tax $275 $0 $160 $0
4300 Interest-Other $1,382 $0 $2,099 $0
4301 Investment Pool Earnings $5,123 $0 $5,842 $0
Subtotal Use of Money & Property $6,780 $0 $8,101 $0
Total Revenues $91,639 $88,253 $91,942 $91,783
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $2,542 $4,437 $2,118 $3,882 5112 Salaries/Wages-Extra Help $86 $61 $53 $65
5114 Salaries/Wages-Other /PERS $137 $101 $106 $270
5115 Salaries/Wages-Vacation Pay $0 $0 $34 $0
5118 Salaries/Wages-Other/Non PERS $125 $112 $86 $180
Subtotal Salaries & Wages $2,890 $4,711 $2,396 $4,396
Benefits
5121 Medicare $41 $32 $34 $57
5122 Retirement-P.E.R.S. $721 $551 $420 $988
5130 Employee Health Ins $495 $362 $432 $917
5132 Workers Comp Ins $31 $32 $66 $108
5133 Deferred Compensation $23 $60 $19 $25
5135 Retiree Health Savings $4 $5 $3 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $1,315 $1,042 $974 $2,096
Operations & Maintenance
5222 Utilities $4,087 $5,164 $4,479 $5,912
5241 Maintenance-Structures/Grounds $18,687 $67,859 $35,197 $71,052 5259 Special Departmental Expense $16,418 $0 $16,418 $0 5261 Professional Services $2,469 $2,530 $2,300 $2,530
Subtotal Operations & Maintenance $41,661 $75,553 $58,393 $79,494 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 369 of 579
1288
Lighting & Landscaping-CFD's
Budget Details
269-9181 - CFD F-Pheasant Hollow Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $1,265 $949 $0
Subtotal Capital Outlay Expenses $0 $1,265 $949 $0
Transfer Out
5950 Transfer Out $1,654 $1,720 $1,720 $1,789
Subtotal Transfer Out $1,654 $1,720 $1,720 $1,789
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $4,573 $5,241 $4,367 $4,008 Subtotal General Support Allocation $4,573 $5,241 $4,367 $4,008 Total Expenses $52,092 $89,533 $68,800 $91,783
Net Total $39,547 ($1,280) $23,142 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 370 of 579
1289
Lighting & Landscaping-CFD's
Budget Details
269-9182 - CFD G-Gateway, Unit 4 Services
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $29,550 $30,455 $28,933 $31,673 Subtotal Special Benefit Assessmt/Oper $29,550 $30,455 $28,933 $31,673 Use of Money & Property
4030 Interest/Penalties/Del Tax $98 $0 $55 $0
4300 Interest-Other ($832) $0 ($575) $0
4301 Investment Pool Earnings ($1,816) $0 ($1,870) $0
Subtotal Use of Money & Property ($2,550) $0 ($2,390) $0 Total Revenues $27,000 $30,455 $26,543 $31,673
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,165 $1,814 $970 $1,650
5112 Salaries/Wages-Extra Help $14 $10 $9 $11
5114 Salaries/Wages-Other /PERS $63 $35 $49 $104
5115 Salaries/Wages-Vacation Pay $0 $0 $16 $0
5118 Salaries/Wages-Other/Non PERS $57 $40 $39 $75
Subtotal Salaries & Wages $1,298 $1,899 $1,082 $1,840
Benefits
5121 Medicare $18 $11 $15 $25
5122 Retirement-P.E.R.S. $330 $194 $193 $418
5130 Employee Health Ins $227 $128 $198 $375
5132 Workers Comp Ins $14 $11 $30 $42
5133 Deferred Compensation $11 $21 $9 $12
5135 Retiree Health Savings $2 $2 $1 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $601 $368 $446 $872
Operations & Maintenance
5222 Utilities $4,341 $5,899 $3,387 $4,471
5241 Maintenance-Structures/Grounds $18,609 $12,960 $11,790 $15,687 5261 Professional Services $1,380 $1,485 $1,350 $1,485
Subtotal Operations & Maintenance $24,330 $20,344 $16,527 $21,643 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 371 of 579
1290
Lighting & Landscaping-CFD's
Budget Details
269-9182 - CFD G-Gateway, Unit 4 Services
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Transfer Out
5950 Transfer Out $60,417 $0 $0 $0
Subtotal Transfer Out $60,417 $0 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $2,448 $2,852 $2,376 $2,318 Subtotal General Support Allocation $2,448 $2,852 $2,376 $2,318 Total Expenses $89,095 $25,463 $20,431 $26,673
Net Total ($62,094) $4,992 $6,112 $5,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 372 of 579
1291
Lighting & Landscaping-CFD's
Budget Details
269-9183 - CFD H-Bridgeway Lakes I
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $711,739 $740,216 $703,206 $769,825 Subtotal Special Benefit Assessmt/Oper $711,739 $740,216 $703,206 $769,825 Use of Money & Property
4030 Interest/Penalties/Del Tax $2,305 $0 $1,342 $0
4300 Interest-Other $1,589 $0 $1,273 $0
4301 Investment Pool Earnings ($619) $0 ($860) $0
Subtotal Use of Money & Property $3,275 $0 $1,756 $0
Total Revenues $715,014 $740,216 $704,962 $769,825
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $27,019 $41,753 $23,296 $34,123 5112 Salaries/Wages-Extra Help $551 $391 $337 $413
5114 Salaries/Wages-Other /PERS $1,407 $864 $1,089 $2,082 5115 Salaries/Wages-Vacation Pay $0 $0 $351 $0
5118 Salaries/Wages-Other/Non PERS $1,298 $953 $1,322 $1,536 Subtotal Salaries & Wages $30,275 $43,961 $26,395 $38,154 Benefits
5121 Medicare $426 $277 $370 $501
5122 Retirement-P.E.R.S. $7,633 $4,730 $4,692 $8,617
5130 Employee Health Ins $5,089 $3,106 $4,447 $7,662
5132 Workers Comp Ins $332 $276 $705 $850
5133 Deferred Compensation $240 $518 $200 $261
5135 Retiree Health Savings $44 $44 $37 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $13,764 $8,951 $10,451 $17,891
Operations & Maintenance
5222 Utilities $143,808 $153,803 $136,469 $180,138
5241 Maintenance-Structures/Grounds $430,936 $456,748 $365,362 $461,200 5261 Professional Services $5,906 $4,895 $5,817 $4,895
Subtotal Operations & Maintenance $580,650 $615,446 $507,648 $646,233 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 373 of 579
1292
Lighting & Landscaping-CFD's
Budget Details
269-9183 - CFD H-Bridgeway Lakes I
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $13,010 $9,758 $0
Subtotal Capital Outlay Expenses $0 $13,010 $9,758 $0
Transfer Out
5950 Transfer Out $34,180 $35,547 $35,547 $36,969
Subtotal Transfer Out $34,180 $35,547 $35,547 $36,969
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $32,108 $36,415 $30,346 $30,578 Subtotal General Support Allocation $32,108 $36,415 $30,346 $30,578 Total Expenses $690,976 $753,330 $620,144 $769,825
Net Total $24,037 ($13,114) $84,817 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 374 of 579
1293
Lighting & Landscaping-CFD's
Budget Details
269-9184 - CFD I-River Ranch Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $99,543 $103,523 $98,349 $107,664 Subtotal Special Benefit Assessmt/Oper $99,543 $103,523 $98,349 $107,664 Use of Money & Property
4030 Interest/Penalties/Del Tax $322 $0 $188 $0
4300 Interest-Other $4,683 $0 $3,662 $0
4301 Investment Pool Earnings $9,468 $0 $10,441 $0
Subtotal Use of Money & Property $14,474 $0 $14,291 $0
Total Revenues $114,016 $103,523 $112,639 $107,664
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $2,832 $5,278 $3,029 $6,796 5112 Salaries/Wages-Extra Help $186 $132 $114 $140
5114 Salaries/Wages-Other /PERS $152 $118 $118 $595
5115 Salaries/Wages-Vacation Pay $0 $0 $38 $0
5118 Salaries/Wages-Other/Non PERS $139 $139 $107 $334
Subtotal Salaries & Wages $3,309 $5,667 $3,406 $7,865
Benefits
5121 Medicare $47 $38 $48 $102
5122 Retirement-P.E.R.S. $803 $648 $633 $1,759
5130 Employee Health Ins $551 $426 $482 $1,776
5132 Workers Comp Ins $35 $38 $89 $229
5133 Deferred Compensation $26 $71 $22 $28
5135 Retiree Health Savings $4 $6 $6 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $1,466 $1,226 $1,280 $3,894
Operations & Maintenance
5222 Utilities $8,755 $12,128 $6,545 $8,639
5241 Maintenance-Structures/Grounds $37,229 $70,800 $31,721 $75,052 5261 Professional Services $2,654 $2,640 $2,400 $2,640
Subtotal Operations & Maintenance $48,638 $85,568 $40,666 $86,331 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 375 of 579
1294
Lighting & Landscaping-CFD's
Budget Details
269-9184 - CFD I-River Ranch Srvs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $1,410 $1,058 $0
Subtotal Capital Outlay Expenses $0 $1,410 $1,058 $0
Transfer Out
5950 Transfer Out $3,749 $3,899 $3,899 $4,055
Subtotal Transfer Out $3,749 $3,899 $3,899 $4,055
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $6,265 $7,182 $5,985 $5,519 Subtotal General Support Allocation $6,265 $7,182 $5,985 $5,519 Total Expenses $63,428 $104,953 $56,293 $107,664
Net Total $50,589 ($1,430) $56,346 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 376 of 579
1295
Lighting & Landscaping-CFD's
Budget Details
269-9185 - CFD J-Parella Svcs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $155,353 $155,351 $153,484 $168,025 Subtotal Special Benefit Assessmt/Oper $155,353 $155,351 $153,484 $168,025 Use of Money & Property
4030 Interest/Penalties/Del Tax $503 $0 $293 $0
4300 Interest-Other $7,505 $0 $4,778 $0
4301 Investment Pool Earnings $13,014 $0 $13,125 $0
Subtotal Use of Money & Property $21,022 $0 $18,195 $0
Total Revenues $176,375 $155,351 $171,679 $168,025
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $6,187 $9,883 $5,154 $10,286 5112 Salaries/Wages-Extra Help $58 $41 $35 $43
5114 Salaries/Wages-Other /PERS $332 $195 $258 $756
5115 Salaries/Wages-Vacation Pay $0 $0 $83 $0
5118 Salaries/Wages-Other/Non PERS $303 $222 $209 $483
Subtotal Salaries & Wages $6,881 $10,342 $5,739 $11,567 Benefits
5121 Medicare $97 $63 $80 $150
5122 Retirement-P.E.R.S. $1,755 $1,069 $1,023 $2,628
5130 Employee Health Ins $1,204 $702 $1,052 $2,488
5132 Workers Comp Ins $74 $62 $159 $298
5133 Deferred Compensation $57 $117 $47 $62
5135 Retiree Health Savings $10 $10 $7 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $3,196 $2,023 $2,369 $5,625
Operations & Maintenance
5222 Utilities $12,644 $16,860 $10,651 $14,060
5241 Maintenance-Structures/Grounds $89,043 $63,121 $100,893 $89,405 5258 Training/Travel/Meals $0 $0 $20 $0
5261 Professional Services $7,746 $3,410 $3,250 $3,410
Subtotal Operations & Maintenance $109,433 $83,391 $114,814 $106,875 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 377 of 579
1296
Lighting & Landscaping-CFD's
Budget Details
269-9185 - CFD J-Parella Svcs
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Non-Operating Expenses
5330 Taxes/Assessments $37 $0 $37 $0
Subtotal Non-Operating Expenses $37 $0 $37 $0
Capital Outlay Expenses
5575 Equip-Other $0 $3,100 $2,325 $0
Subtotal Capital Outlay Expenses $0 $3,100 $2,325 $0
Transfer Out
5950 Transfer Out $34,180 $35,547 $35,547 $36,969
Subtotal Transfer Out $34,180 $35,547 $35,547 $36,969
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $10,789 $24,095 $20,079 $6,988 Subtotal General Support Allocation $10,789 $24,095 $20,079 $6,988 Total Expenses $164,516 $158,498 $180,910 $168,025
Net Total $11,859 ($3,147) ($9,231) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 378 of 579
1297
Lighting & Landscaping-CFD's
Budget Details
269-9186 - CFD K River Wlk Twr Br to E St
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $137,243 $195,409 $71,366 $203,225 Subtotal Special Benefit Assessmt/Oper $137,243 $195,409 $71,366 $203,225 Use of Money & Property
4300 Interest-Other $14,869 $0 $10,899 $0
4301 Investment Pool Earnings $29,850 $0 $29,015 $0
Subtotal Use of Money & Property $44,720 $0 $39,914 $0
Total Revenues $181,962 $195,409 $111,281 $203,225
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $7,726 $12,376 $7,230 $10,782 5112 Salaries/Wages-Extra Help $58 $41 $35 $43
5114 Salaries/Wages-Other /PERS $415 $254 $323 $699
5115 Salaries/Wages-Vacation Pay $0 $0 $104 $0
5118 Salaries/Wages-Other/Non PERS $379 $282 $272 $492
Subtotal Salaries & Wages $8,578 $12,954 $7,965 $12,016 Benefits
5121 Medicare $121 $81 $112 $157
5122 Retirement-P.E.R.S. $2,191 $1,393 $1,473 $2,733
5130 Employee Health Ins $1,503 $915 $1,314 $2,479
5132 Workers Comp Ins $93 $81 $220 $281
5133 Deferred Compensation $71 $153 $61 $77
5135 Retiree Health Savings $12 $13 $12 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $3,991 $2,636 $3,192 $5,727
Operations & Maintenance
5222 Utilities $23,978 $25,953 $19,655 $25,944
5241 Maintenance-Structures/Grounds $42,662 $122,401 $131,118 $82,818 5260 Legal Fees $8,568 $0 $3,412 $0
5261 Professional Services $1,377 $21,953 $5,479 $48,263 Subtotal Operations & Maintenance $76,585 $170,306 $159,664 $157,025 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 379 of 579
1298
Lighting & Landscaping-CFD's
Budget Details
269-9186 - CFD K River Wlk Twr Br to E St
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $3,850 $2,888 $0
Subtotal Capital Outlay Expenses $0 $3,850 $2,888 $0
Transfer Out
5950 Transfer Out $70,000 $0 $0 $0
Subtotal Transfer Out $70,000 $0 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $8,215 $9,538 $7,949 $28,457 Subtotal General Support Allocation $8,215 $9,538 $7,949 $28,457 Total Expenses $167,369 $199,285 $181,657 $203,225
Net Total $14,594 ($3,876) ($70,376) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 380 of 579
1299
Lighting & Landscaping-CFD's
Budget Details
269-9188 - CFD M The Rivers
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $239,586 $183,110 $266,411 $291,649 Subtotal Special Benefit Assessmt/Oper $239,586 $183,110 $266,411 $291,649 Use of Money & Property
4030 Interest/Penalties/Del Tax $776 $0 $509 $0
4300 Interest-Other $1,495 $0 $2,684 $0
4301 Investment Pool Earnings $5,423 $0 $7,626 $0
Subtotal Use of Money & Property $7,694 $0 $10,818 $0
Total Revenues $247,280 $183,110 $277,229 $291,649
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $6,962 $10,165 $5,799 $8,878 5112 Salaries/Wages-Extra Help $158 $112 $96 $118
5114 Salaries/Wages-Other /PERS $374 $183 $290 $531
5115 Salaries/Wages-Vacation Pay $0 $0 $94 $0
5118 Salaries/Wages-Other/Non PERS $341 $202 $235 $398
Subtotal Salaries & Wages $7,835 $10,662 $6,514 $9,925
Benefits
5121 Medicare $110 $59 $91 $131
5122 Retirement-P.E.R.S. $1,974 $1,004 $1,151 $2,239
5130 Employee Health Ins $1,354 $660 $1,184 $1,978
5132 Workers Comp Ins $84 $59 $179 $218
5133 Deferred Compensation $64 $110 $53 $69
5135 Retiree Health Savings $11 $9 $8 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $3,597 $1,901 $2,666 $4,635
Operations & Maintenance
5222 Utilities $44,464 $37,822 $41,510 $46,000
5241 Maintenance-Structures/Grounds $74,306 $120,978 $24,422 $221,079 5261 Professional Services $13,064 $3,410 $10,023 $3,410 Subtotal Operations & Maintenance $131,834 $162,210 $75,956 $270,489 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 381 of 579
1300
Lighting & Landscaping-CFD's
Budget Details
269-9188 - CFD M The Rivers
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $3,465 $2,599 $0
Subtotal Capital Outlay Expenses $0 $3,465 $2,599 $0
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 $7,434 $8,360 $6,967 $6,600 Subtotal General Support Allocation $7,434 $8,360 $6,967 $6,600 Total Expenses $150,699 $186,598 $94,701 $291,649
Net Total $96,580 ($3,488) $182,528 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 382 of 579
1301
Lighting & Landscaping-CFD's
Budget Details
269-9189 - CFD N Parlin Ranch
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $215,017 $215,017 $212,439 $232,564 Subtotal Special Benefit Assessmt/Oper $215,017 $215,017 $212,439 $232,564 Use of Money & Property
4030 Interest/Penalties/Del Tax $696 $0 $406 $0
4300 Interest-Other $19,281 $0 $14,476 $0
4301 Investment Pool Earnings $39,034 $0 $41,956 $0
Subtotal Use of Money & Property $59,010 $0 $56,838 $0
Total Revenues $274,027 $215,017 $269,276 $232,564
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $7,302 $12,972 $6,083 $12,143 5112 Salaries/Wages-Extra Help $137 $97 $84 $102
5114 Salaries/Wages-Other /PERS $392 $296 $304 $893
5115 Salaries/Wages-Vacation Pay $0 $0 $98 $0
5118 Salaries/Wages-Other/Non PERS $358 $332 $246 $570
Subtotal Salaries & Wages $8,189 $13,697 $6,815 $13,708 Benefits
5121 Medicare $115 $95 $95 $178
5122 Retirement-P.E.R.S. $2,071 $1,620 $1,207 $3,103
5130 Employee Health Ins $1,421 $1,064 $1,242 $2,938
5132 Workers Comp Ins $89 $95 $188 $353
5133 Deferred Compensation $67 $177 $56 $73
5135 Retiree Health Savings $11 $15 $9 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $3,774 $3,066 $2,797 $6,644
Operations & Maintenance
5222 Utilities $12,743 $29,652 $17,816 $23,517
5241 Maintenance-Structures/Grounds $90,528 $153,722 $52,471 $175,900 5251 Office Expense $0 $0 $413 $0
5255 Vehicle Expenses $80 $0 $100 $0
5256 Memberships/Dues $0 $0 $305 $0
5261 Professional Services $3,669 $3,190 $2,900 $3,190
Subtotal Operations & Maintenance $107,020 $186,564 $74,004 $202,607 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 383 of 579
1302
Lighting & Landscaping-CFD's
Budget Details
269-9189 - CFD N Parlin Ranch
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $3,635 $2,726 $0
Subtotal Capital Outlay Expenses $0 $3,635 $2,726 $0
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 $10,503 $11,724 $9,770 $9,605 Subtotal General Support Allocation $10,503 $11,724 $9,770 $9,605 Total Expenses $129,487 $218,684 $96,112 $232,564
Net Total $144,541 ($3,667) $173,165 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 384 of 579
1303
Lighting & Landscaping-CFD's
Budget Details
269-9192 - CFD O Linden South
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $35,856 $37,289 $35,426 $38,781 Subtotal Special Benefit Assessmt/Oper $35,856 $37,289 $35,426 $38,781 Use of Money & Property
4030 Interest/Penalties/Del Tax $116 $0 $68 $0
4300 Interest-Other $1,709 $0 $1,284 $0
4301 Investment Pool Earnings $3,391 $0 $3,584 $0
Subtotal Use of Money & Property $5,217 $0 $4,936 $0
Total Revenues $41,073 $37,289 $40,361 $38,781
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,365 $2,080 $1,137 $1,487 5112 Salaries/Wages-Extra Help $107 $76 $65 $81
5114 Salaries/Wages-Other /PERS $73 $41 $57 $74
5115 Salaries/Wages-Vacation Pay $0 $0 $18 $0
5118 Salaries/Wages-Other/Non PERS $67 $45 $46 $64
Subtotal Salaries & Wages $1,613 $2,243 $1,324 $1,707
Benefits
5121 Medicare $23 $13 $19 $24
5122 Retirement-P.E.R.S. $386 $227 $226 $372
5130 Employee Health Ins $266 $149 $232 $311
5132 Workers Comp Ins $16 $13 $36 $33
5133 Deferred Compensation $13 $25 $10 $14
5135 Retiree Health Savings $2 $2 $2 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $705 $429 $524 $752
Operations & Maintenance
5222 Utilities $0 $1,654 $601 $794
5241 Maintenance-Structures/Grounds $13,878 $19,863 $9,193 $21,371 5261 Professional Services $1,572 $1,595 $1,450 $1,595
Subtotal Operations & Maintenance $15,450 $23,112 $11,245 $23,760 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 385 of 579
1304
Lighting & Landscaping-CFD's
Budget Details
269-9192 - CFD O Linden South
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $680 $655 $0
Subtotal Capital Outlay Expenses $0 $680 $655 $0
Transfer Out
5950 Transfer Out $9,096 $9,096 $9,096 $9,460
Subtotal Transfer Out $9,096 $9,096 $9,096 $9,460
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $2,081 $2,415 $2,013 $3,102 Subtotal General Support Allocation $2,081 $2,415 $2,013 $3,102 Total Expenses $28,945 $37,975 $24,856 $38,781
Net Total $12,128 ($686) $15,505 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 386 of 579
1305
Lighting & Landscaping-CFD's
Budget Details
269-9193 - CFD P Ironworks Services
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $81,592 $84,855 $80,614 $88,249 Subtotal Special Benefit Assessmt/Oper $81,592 $84,855 $80,614 $88,249 Use of Money & Property
4030 Interest/Penalties/Del Tax $264 $0 $154 $0
4300 Interest-Other $4,087 $0 $1,980 $0
4301 Investment Pool Earnings $6,089 $0 $5,224 $0
Subtotal Use of Money & Property $10,441 $0 $7,358 $0
Total Revenues $92,032 $84,855 $87,972 $88,249
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $5,358 $6,343 $3,789 $6,822 5112 Salaries/Wages-Extra Help $114 $81 $70 $86
5114 Salaries/Wages-Other /PERS $244 $101 $189 $468
5115 Salaries/Wages-Vacation Pay $0 $0 $61 $0
5118 Salaries/Wages-Other/Non PERS $237 $114 $153 $315
Subtotal Salaries & Wages $5,954 $6,639 $4,262 $7,690
Benefits
5121 Medicare $84 $32 $60 $101
5122 Retirement-P.E.R.S. $1,490 $551 $752 $1,735
5130 Employee Health Ins $885 $362 $773 $1,603
5132 Workers Comp Ins $70 $32 $117 $187
5133 Deferred Compensation $42 $60 $35 $45
5135 Retiree Health Savings $10 $5 $5 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $2,580 $1,042 $1,742 $3,672
Operations & Maintenance
5222 Utilities $385 $1,103 $298 $393
5241 Maintenance-Structures/Grounds $104,258 $61,496 $49,021 $63,591 5261 Professional Services $2,607 $2,640 $2,400 $2,640
Subtotal Operations & Maintenance $107,250 $65,239 $51,719 $66,624 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 387 of 579
1306
Lighting & Landscaping-CFD's
Budget Details
269-9193 - CFD P Ironworks Services
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $2,265 $1,699 $0
Subtotal Capital Outlay Expenses $0 $2,265 $1,699 $0
Transfer Out
5950 Transfer Out $5,789 $6,021 $6,021 $6,261
Subtotal Transfer Out $5,789 $6,021 $6,021 $6,261
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $5,221 $5,930 $4,941 $4,002 Subtotal General Support Allocation $5,221 $5,930 $4,941 $4,002 Total Expenses $126,794 $87,136 $70,385 $88,249
Net Total ($34,761) ($2,281) $17,587 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 388 of 579
1307
Lighting & Landscaping-CFD's
Budget Details
269-9194 - CFD R- Bridge District
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $242,002 $253,942 $242,080 $264,100 Subtotal Special Benefit Assessmt/Oper $242,002 $253,942 $242,080 $264,100 Use of Money & Property
4030 Interest/Penalties/Del Tax $784 $0 $462 $0
4300 Interest-Other $12,024 $0 $9,447 $0
4301 Investment Pool Earnings $24,586 $0 $26,664 $0
Subtotal Use of Money & Property $37,394 $0 $36,573 $0
Total Revenues $279,396 $253,942 $278,654 $264,100
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $6,915 $12,332 $5,761 $9,774 5112 Salaries/Wages-Extra Help $100 $71 $61 $76
5114 Salaries/Wages-Other /PERS $371 $290 $288 $640
5115 Salaries/Wages-Vacation Pay $0 $0 $93 $0
5118 Salaries/Wages-Other/Non PERS $339 $321 $233 $447
Subtotal Salaries & Wages $7,726 $13,014 $6,436 $10,937 Benefits
5121 Medicare $109 $93 $90 $144
5122 Retirement-P.E.R.S. $1,962 $1,588 $1,143 $2,479
5130 Employee Health Ins $1,345 $1,043 $1,176 $2,255
5132 Workers Comp Ins $83 $93 $178 $258
5133 Deferred Compensation $63 $174 $53 $69
5135 Retiree Health Savings $11 $15 $8 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $3,573 $3,004 $2,648 $5,205
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $1,000 $0 $0
5222 Utilities $7,854 $4,740 $7,855 $10,369
5241 Maintenance-Structures/Grounds $77,906 $239,543 $108,544 $160,428 5245 Rents/Leases-Equipment $0 $16,000 $15,000 $30,000
5251 Office Expense $0 $1,000 $0 $0
5254 Ads/Promotions/Notices $80 $2,000 $1,572 $1,000
5255 Vehicle Expenses $0 $0 $309 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 389 of 579
1308
Lighting & Landscaping-CFD's
Budget Details
269-9194 - CFD R- Bridge District
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5259 Special Departmental Expense $770 $13,800 $611 $800 5261 Professional Services $48,169 $265,040 $27,385 $28,040 Subtotal Operations & Maintenance $134,778 $543,123 $161,277 $230,637 Non-Operating Expenses
5310 Contribution to Other Agencies $1,052 $0 $370 $0
Subtotal Non-Operating Expenses $1,052 $0 $370 $0
Capital Outlay Expenses
5575 Equip-Other $0 $3,440 $2,580 $0
Subtotal Capital Outlay Expenses $0 $3,440 $2,580 $0
Transfer Out
5950 Transfer Out $1,654 $1,720 $1,720 $1,720
Subtotal Transfer Out $1,654 $1,720 $1,720 $1,720
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $15,553 $17,765 $14,804 $15,602 Subtotal General Support Allocation $15,553 $17,765 $14,804 $15,602 Total Expenses $164,335 $582,066 $189,835 $264,100
Net Total $115,060 ($328,124) $88,819 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 390 of 579
1309
Lighting & Landscaping-CFD's
Budget Details
269-9195 - CFD S - Port Towne
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $26,569 $27,725 $26,429 $28,834 Subtotal Special Benefit Assessmt/Oper $26,569 $27,725 $26,429 $28,834 Use of Money & Property
4030 Interest/Penalties/Del Tax $85 $0 $50 $0
4300 Interest-Other $822 $0 $887 $0
4301 Investment Pool Earnings $2,130 $0 $2,648 $0
Subtotal Use of Money & Property $3,037 $0 $3,585 $0
Total Revenues $29,607 $27,725 $30,014 $28,834
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $1,055 $1,559 $879 $1,152
5112 Salaries/Wages-Extra Help $28 $20 $17 $22
5114 Salaries/Wages-Other /PERS $57 $30 $44 $58
5115 Salaries/Wages-Vacation Pay $0 $0 $14 $0
5118 Salaries/Wages-Other/Non PERS $52 $32 $36 $50
Subtotal Salaries & Wages $1,191 $1,640 $989 $1,281
Benefits
5121 Medicare $17 $9 $14 $18
5122 Retirement-P.E.R.S. $299 $162 $174 $288
5130 Employee Health Ins $205 $106 $179 $241
5132 Workers Comp Ins $12 $9 $27 $24
5133 Deferred Compensation $10 $18 $8 $10
5135 Retiree Health Savings $2 $2 $1 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
Subtotal Benefits $544 $307 $404 $581
Operations & Maintenance
5222 Utilities $0 $9,923 $0 $9,923
5241 Maintenance-Structures/Grounds $617 $12,400 $125 $13,838 5261 Professional Services $1,635 $1,650 $1,500 $1,650
Subtotal Operations & Maintenance $2,253 $23,973 $1,625 $25,411 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 391 of 579
1310
Lighting & Landscaping-CFD's
Budget Details
269-9195 - CFD S - Port Towne
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Capital Outlay Expenses
5575 Equip-Other $0 $525 $482 $0
Subtotal Capital Outlay Expenses $0 $525 $482 $0
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 $1,567 $1,810 $1,508 $1,560 Subtotal General Support Allocation $1,567 $1,810 $1,508 $1,560 Total Expenses $5,555 $28,255 $5,009 $28,834
Net Total $24,051 ($530) $25,004 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 392 of 579
1311

PUBLIC ART FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 393 of 579
1312
271 - Public Art Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $1,859 $0 $1,533 $1,500
Total Revenues $1,859 $0 $1,533 $1,500
Expenses
Operations & Maintenance $200 $0 $1,088 $0
General Support Allocation $244 $298 $248 $16
Total Expenses $444 $298 $1,336 $16
Net Total $1,415 ($298) $197 $1,484
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 394 of 579
1313
Public Art Fund
Budget Details
271-9518 - Public Art Program
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $643 $0 $425 $0
4301 Investment Pool Earnings $1,215 $0 $1,108 $1,500
Subtotal Use of Money & Property $1,859 $0 $1,533 $1,500 Total Revenues $1,859 $0 $1,533 $1,500
Expenses
Operations & Maintenance
5241 Maintenance-Structures/Grounds $0 $0 $1,088 $0
Subtotal Operations & Maintenance $0 $0 $1,088 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $244 $298 $248 $16
Subtotal General Support Allocation $244 $298 $248 $16
Total Expenses $244 $298 $1,336 $16
Net Total $1,615 ($298) $197 $1,484
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 395 of 579
1314

DEVELOPMENT TRUST FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 396 of 579
1315
286 - Development Trust Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Transfer In $900,000 $400,000 $400,000 $0
Total Revenues $900,000 $400,000 $400,000 $0
Expenses
Operations & Maintenance $0 $5,325 $0 $0
Non-Operating Expenses $367,500 $35,000 $31,363 $0
Total Expenses $367,500 $40,325 $31,363 $0
Net Total $532,500 $359,675 $368,637 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 397 of 579
1316
Development Trust Fund
Budget Details
286-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $900,000 $400,000 $400,000 $0
Subtotal Transfer In $900,000 $400,000 $400,000 $0
Total Revenues $900,000 $400,000 $400,000 $0
Expenses
Operations & Maintenance
5259 Special Departmental Expense $0 $5,325 $0 $0
Subtotal Operations & Maintenance $0 $5,325 $0 $0
Non-Operating Expenses
5320 Judgments/Settlements $0 $35,000 $31,363 $0
Subtotal Non-Operating Expenses $0 $35,000 $31,363 $0
Total Expenses $0 $40,325 $31,363 $0
Net Total $900,000 $359,675 $368,637 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 398 of 579
1317

INFRASTRUCTURE

FINANCING DISTRICT
FUNDS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 399 of 579
1318
296 - Bridge District IFD
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $852,572 $582,359 $0 $0
Use of Money & Property $24,708 $0 $75,169 $0
Total Revenues $877,280 $582,359 $75,169 $0
Expenses
Salaries & Wages $0 $0 $2,447 $0
Benefits $0 $0 $770 $0
Operations & Maintenance $397 $200,000 $162,084 $0
General Support Allocation $0 $3,320 $2,766 $2,197
Total Expenses $397 $203,320 $168,068 $2,197
Net Total $876,882 $379,039 ($92,899) ($2,197)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 400 of 579
1319
Bridge District IFD
Budget Details
296-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $852,572 $582,359 $0 $0
Subtotal Special Benefit Assessmt/Oper $852,572 $582,359 $0 $0 Use of Money & Property
4300 Interest-Other ($13,390) $0 $13,390 $0
4301 Investment Pool Earnings $38,098 $0 $61,779 $0
Subtotal Use of Money & Property $24,708 $0 $75,169 $0
Total Revenues $877,280 $582,359 $75,169 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $2,334 $0
5114 Salaries/Wages-Other /PERS $0 $0 $74 $0
5118 Salaries/Wages-Other/Non PERS $0 $0 $39 $0
Subtotal Salaries & Wages $0 $0 $2,447 $0
Benefits
5121 Medicare $0 $0 $36 $0
5122 Retirement-P.E.R.S. $0 $0 $593 $0
5132 Workers Comp Ins $0 $0 $60 $0
5133 Deferred Compensation $0 $0 $79 $0
5135 Retiree Health Savings $0 $0 $1 $0
Subtotal Benefits $0 $0 $770 $0
Operations & Maintenance
5260 Legal Fees $0 $150,000 $128,557 $0
5261 Professional Services $397 $50,000 $33,528 $0
5262 Contract Employees $0 $0 $0 $0
Subtotal Operations & Maintenance $397 $200,000 $162,084 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $3,320 $2,766 $2,197 Subtotal General Support Allocation $0 $3,320 $2,766 $2,197 Total Expenses $397 $203,320 $168,068 $2,197
Net Total $876,882 $379,039 ($92,899) ($2,197)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 401 of 579
1320
297 - Enhanced Infr Financing Distri
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $0 $0 $0 $0
Use of Money & Property $109,366 $0 $275,682 $0
Equity $0 $0 $8,146 $0
Total Revenues $109,366 $0 $283,828 $0
Expenses
Salaries & Wages $0 $0 $4,894 $0
Benefits $0 $0 ($1,677) $0
Operations & Maintenance $1,763 $253,000 $248,715 $0
Non-Operating Expenses $0 $42,039 $0 $0
Transfer Out $0 $6,050,000 $6,050,000 $0
General Support Allocation $0 $15,000 $0 $19,065
Total Expenses $1,763 $6,360,039 $6,301,932 $19,065
Net Total $107,604 ($6,360,039) ($6,018,104) ($19,065)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 402 of 579
1321
Enhanced Infr Financing Distri
Budget Details
297-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Special Benefit Assessmt/Oper
4090 Special Tax/Assessment $0 $0 $0 $0
Subtotal Special Benefit Assessmt/Oper $0 $0 $0 $0
Use of Money & Property
4300 Interest-Other ($59,393) $0 $59,393 $0
4301 Investment Pool Earnings $168,759 $0 $216,289 $0
Subtotal Use of Money & Property $109,366 $0 $275,682 $0 Equity
4940 Prior Period Adjustments $0 $0 $8,146 $0
Subtotal Equity $0 $0 $8,146 $0
Total Revenues $109,366 $0 $283,828 $0
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $4,669 $0
5114 Salaries/Wages-Other /PERS $0 $0 $147 $0
5118 Salaries/Wages-Other/Non PERS $0 $0 $78 $0
Subtotal Salaries & Wages $0 $0 $4,894 $0
Benefits
5121 Medicare $0 $0 $73 $0
5122 Retirement-P.E.R.S. $0 $0 $1,187 $0
5132 Workers Comp Ins $0 $0 $120 $0
5133 Deferred Compensation $0 $0 $158 $0
5135 Retiree Health Savings $0 $0 $2 $0
5199 Payroll Reimbursement Offset $0 $0 ($3,217) $0
Subtotal Benefits $0 $0 ($1,677) $0
Operations & Maintenance
5260 Legal Fees $0 $200,000 $211,344 $0
5261 Professional Services $1,763 $53,000 $37,371 $0
Subtotal Operations & Maintenance $1,763 $253,000 $248,715 $0 Non-Operating Expenses
5990 Contingencies $0 $42,039 $0 $0
Subtotal Non-Operating Expenses $0 $42,039 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 403 of 579
1322
Enhanced Infr Financing Distri
Budget Details
297-9020 - Economic Development
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Transfer Out
5950 Transfer Out $0 $6,050,000 $6,050,000 $0
Subtotal Transfer Out $0 $6,050,000 $6,050,000 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $15,000 $0 $19,065
Subtotal General Support Allocation $0 $15,000 $0 $19,065 Total Expenses $1,763 $6,360,039 $6,301,932 $19,065
Net Total $107,604 ($6,360,039) ($6,018,104) ($19,065)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 404 of 579
1323

GENERAL EQUIPMENT

LEASE FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 405 of 579
1324
313 - General Equipment Lease
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $1,125 $0 $14,132 $0
Transfer In $1,087,780 $1,272,139 $1,272,139 $1,121,809 Total Revenues $1,088,904 $1,272,139 $1,286,270 $1,121,809 Expenses
Principal Expense $701,811 $1,139,868 $810,766 $928,354 Interest Expense $123,618 $132,271 $164,485 $193,455
Total Expenses $825,429 $1,272,139 $975,251 $1,121,809
Net Total $263,475 $0 $311,019 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 406 of 579
1325
General Equipment Lease
Budget Details
313-9099 - Debt Service
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $13,727 $0 ($6,742) $0
4301 Investment Pool Earnings ($12,603) $0 $20,874 $0
Subtotal Use of Money & Property $1,125 $0 $14,132 $0
Transfer In
4990 Transfers In $1,087,780 $1,272,139 $1,272,139 $1,121,809 Subtotal Transfer In $1,087,780 $1,272,139 $1,272,139 $1,121,809 Total Revenues $1,088,904 $1,272,139 $1,286,270 $1,121,809 Expenses
Principal Expense
5412 Principal on Notes $701,811 $1,139,868 $810,766 $928,354 Subtotal Principal Expense $701,811 $1,139,868 $810,766 $928,354 Interest Expense
5422 Interest on Notes $123,618 $132,271 $164,485 $193,455 Subtotal Interest Expense $123,618 $132,271 $164,485 $193,455 Total Expenses $825,429 $1,272,139 $975,251 $1,121,809
Net Total $263,475 $0 $311,019 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 407 of 579
1326

SEWER ENTERPRISE FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 408 of 579
1327
501 - Sewer Operating Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Fines & Forfeitures $228,001 $100,000 $210,895 $235,000 Use of Money & Property $53,018 $886 $112,293 $50,000
Current Service Charges $3,074,620 $3,073,486 $2,295,812 $3,412,200 Transfer In $3,032,617 $26,997 $26,997 $0
Total Revenues $6,388,256 $3,201,369 $2,645,998 $3,697,200 Expenses
Salaries & Wages $964,409 $1,164,203 $1,041,324 $1,141,741 Benefits $474,607 $565,062 $375,095 $559,153
Operations & Maintenance $565,379 $760,577 $589,838 $586,201 Non-Operating Expenses $15,166 $18,870 $17,152 $19,287
Depreciation/Amortization $7,471 $18,000 $0 $0
Capital Outlay Expenses $10,569 $860,876 $713,456 $0
Transfer Out $105,000 $215,000 $2,297,617 $0
General Support Allocation $949,826 $1,548,624 $1,290,520 $1,291,648 Total Expenses $3,092,428 $5,151,212 $6,325,002 $3,598,030 Net Total $3,295,828 ($1,949,842) ($3,679,004) $99,170
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 409 of 579
1328
Sewer Operating Fund
Budget Details
501-9400 - Sewer Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Fines & Forfeitures
4220 Forfeitures/Penalties $228,001 $100,000 $210,895 $235,000 Subtotal Fines & Forfeitures $228,001 $100,000 $210,895 $235,000 Use of Money & Property
4030 Interest/Penalties/Del Tax $819 $0 $245 $0
4300 Interest-Other ($7,521) $0 $32,157 $0
4301 Investment Pool Earnings $59,721 $0 $69,531 $50,000 4310 Principal-Loans $0 $0 $10,360 $0
4340 Concession Fees $0 $886 $0 $0
Subtotal Use of Money & Property $53,018 $886 $112,293 $50,000 Current Service Charges
4732 Utility Service Charges $4,333,856 $4,328,853 $3,279,309 $4,400,000 4735 SRCSD-Wastewater Treatment $0 $0 ($6,595) $0
4737 Debt&Capital Service Charges ($1,262,769) ($1,255,367) ($986,973) ($1,000,000) Subtotal Current Service Charges $3,071,087 $3,073,486 $2,285,741 $3,400,000 Total Revenues $3,352,105 $3,174,372 $2,608,929 $3,685,000 Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $5,000 $0 $0
5118 Salaries/Wages-Other/Non PERS $0 $3,069 $0 $0
Subtotal Salaries & Wages $0 $8,069 $0 $0
Operations & Maintenance
5257 Software Maintenance $0 $0 $0 $0
5261 Professional Services $16,593 $22,335 $11,325 $0
Subtotal Operations & Maintenance $16,593 $22,335 $11,325 $0 Transfer Out
5950 Transfer Out $35,000 $15,000 $2,297,617 $0
Subtotal Transfer Out $35,000 $15,000 $2,297,617 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $77,128 $108,293 $90,244 $86,722 Subtotal General Support Allocation $77,128 $108,293 $90,244 $86,722 Total Expenses $128,721 $153,697 $2,399,186 $86,722
Net Total $3,223,384 $3,020,675 $209,742 $3,598,278
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 410 of 579
1329
Sewer Operating Fund
Budget Details
501-9410 - Sewer Collection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $1,366 $0 $3,891 $4,700
4792 Indirect Cost (ICAP) Reimb $2,167 $0 $6,067 $7,500 Subtotal Current Service Charges $3,533 $0 $9,958 $12,200 Transfer In
4990 Transfers In $750,000 $26,997 $26,997 $0
Subtotal Transfer In $750,000 $26,997 $26,997 $0
Total Revenues $753,533 $26,997 $36,955 $12,200
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $784,072 $962,286 $811,110 $965,298 5113 Salaries/Wages-O/T & Standby $84,969 $85,000 $134,046 $85,000 5114 Salaries/Wages-Other /PERS $40,846 $46,367 $41,735 $45,887 5115 Salaries/Wages-Vacation Pay $11,080 $0 $2,008 $0
5116 Salaries/Wages-Holiday Pay $1,525 $0 $855 $0
5118 Salaries/Wages-Other/Non PERS $41,917 $62,481 $51,569 $45,557 Subtotal Salaries & Wages $964,409 $1,156,134 $1,041,324 $1,141,741 Benefits
5121 Medicare $13,773 $14,257 $14,753 $13,997
5122 Retirement-P.E.R.S. $224,829 $240,751 $161,491 $240,663 5130 Employee Health Ins $171,154 $240,709 $193,074 $232,137 5131 Retired Employee Health Ins $33,871 $33,421 $37,742 $27,916 5132 Workers Comp Ins $26,095 $33,107 $30,927 $40,795
5133 Deferred Compensation $501 $942 $479 $525
5135 Retiree Health Savings $2,246 $1,875 $2,257 $3,120 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($27,790) $0 ($65,629) $0 Subtotal Benefits $444,681 $565,062 $375,095 $559,153
Operations & Maintenance
5212 Small Tools/Instruments $7,856 $9,000 $1,169 $9,270 5215 Safety Clothing/Supplies $14,981 $21,600 $12,954 $22,248 5219 Household Expenses $0 $0 $16 $0
5221 Communications $4,504 $7,642 $5,193 $7,871
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 411 of 579
1330
Sewer Operating Fund
Budget Details
501-9410 - Sewer Collection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5222 Utilities $315,299 $230,000 $287,082 $230,000
5240 Maintenance-Equipment $39,224 $103,224 $63,574 $59,731 5241 Maintenance-Structures/Grounds $67,148 $113,500 $73,015 $80,855 5245 Rents/Leases-Equipment $12,393 $131,957 $59,786 $75,350 5251 Office Expense $600 $350 $688 $361
5253 Educational Materials/Supplies $0 $500 $168 $515
5255 Vehicle Expenses $61,483 $69,425 $53,807 $66,314
5256 Memberships/Dues $2,534 $1,025 $779 $1,056
5257 Software Maintenance $5,006 $13,500 $10,190 $14,800 5258 Training/Travel/Meals $11,811 $15,858 $6,356 $6,438 5259 Special Departmental Expense $2,198 $1,970 $1,378 $2,029 5260 Legal Fees $0 $500 $0 $515
5261 Professional Services $526 $18,191 $2,358 $8,849
Subtotal Operations & Maintenance $545,565 $738,242 $578,513 $586,201 Non-Operating Expenses
5310 Contribution to Other Agencies $10,329 $13,895 $12,219 $14,312 5330 Taxes/Assessments $4,836 $4,975 $4,933 $4,975
Subtotal Non-Operating Expenses $15,166 $18,870 $17,152 $19,287 Depreciation/Amortization
5930 Depreciation $0 $18,000 $0 $0
Subtotal Depreciation/Amortization $0 $18,000 $0 $0
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $115,500 $0 $0
5575 Equip-Other $10,569 ($4,624) $713,456 $0
Subtotal Capital Outlay Expenses $10,569 $110,876 $713,456 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $872,653 $1,440,283 $1,200,236 $1,204,926 Subtotal General Support Allocation $872,653 $1,440,283 $1,200,236 $1,204,926 Total Expenses $2,853,042 $4,047,466 $3,925,775 $3,511,308 Net Total ($2,099,509) ($4,020,469) ($3,888,820) ($3,499,108) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 412 of 579
1331
Sewer Operating Fund
Budget Details
501-9420 - Sewer C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Capital Outlay Expenses
5575 Equip-Other $0 $750,000 $0 $0
Subtotal Capital Outlay Expenses $0 $750,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $45 $49 $41 $0
Subtotal General Support Allocation $45 $49 $41 $0
Total Expenses $45 $750,049 $41 $0
Net Total ($45) ($750,049) ($41) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 413 of 579
1332
502 - Sewer Capital Projects Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $417,130 $0 $313,549 $0
Current Service Charges $1,262,179 $1,178,887 $986,973 $1,000,000 Contribution from Prop Owners $1,234,873 $0 $326,583 $250,000 Transfer In $0 $795,180 $197,590 $0
Total Revenues $2,914,182 $1,974,067 $1,824,695 $1,250,000 Expenses
Operations & Maintenance $6,009 $0 $3,125 $0
Depreciation/Amortization $1,662,633 $1,595,855 $0 $0
Principal Expense $0 $300,956 $300,956 $310,956
Interest Expense $278,525 $270,194 $270,194 $261,594
Capital Outlay Expenses $779,024 ($836,357) $840,157 $0 Transfer Out $1,859,523 $1,221,966 $1,024,376 $0
Total Expenses $4,585,714 $2,552,614 $2,438,808 $572,550 Net Total ($1,671,532) ($578,547) ($614,113) $677,450
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 414 of 579
1333
Sewer Capital Projects Fund
Budget Details
502-9421 - Sewer Impact Fee C.I.P
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $141,701 $0 $88,761 $0
4301 Investment Pool Earnings $267,471 $0 $224,166 $0
Subtotal Use of Money & Property $409,172 $0 $312,927 $0 Contribution from Prop Owners
4900 Utility Service Connection Fee $1,234,873 $0 $326,583 $250,000 Subtotal Contribution from Prop Owners $1,234,873 $0 $326,583 $250,000 Transfer In
4990 Transfers In $0 $397,590 $197,590 $0
Subtotal Transfer In $0 $397,590 $197,590 $0
Total Revenues $1,644,045 $397,590 $837,100 $250,000
Expenses
Depreciation/Amortization
5930 Depreciation $1,660,531 $1,595,855 $0 $0
Subtotal Depreciation/Amortization $1,660,531 $1,595,855 $0 $0 Capital Outlay Expenses
5530 Capital Improvement Program $779,024 ($836,357) $818,963 $0 Subtotal Capital Outlay Expenses $779,024 ($836,357) $818,963 $0 Transfer Out
5950 Transfer Out $1,787,737 $952,590 $952,590 $0
Subtotal Transfer Out $1,787,737 $952,590 $952,590 $0
Total Expenses $4,227,292 $1,712,088 $1,771,553 $0
Net Total ($2,583,247) ($1,314,498) ($934,453) $250,000 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 415 of 579
1334
Sewer Capital Projects Fund
Budget Details
502-9422 - Sewer Debt Service
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $586 $0 $622 $0
Subtotal Use of Money & Property $586 $0 $622 $0
Current Service Charges
4737 Debt&Capital Service Charges $1,262,179 $1,178,887 $986,973 $1,000,000 Subtotal Current Service Charges $1,262,179 $1,178,887 $986,973 $1,000,000 Total Revenues $1,262,765 $1,178,887 $987,595 $1,000,000 Expenses
Operations & Maintenance
5261 Professional Services $3,375 $0 $3,125 $0
Subtotal Operations & Maintenance $3,375 $0 $3,125 $0
Principal Expense
5411 Principal on Bonds $205,000 $210,000 $210,000 $220,000 5412 Principal on Notes $159,732 $90,956 $90,956 $90,956 Subtotal Principal Expense $364,732 $300,956 $300,956 $310,956 Interest Expense
5421 Interest on Bonds $276,444 $270,194 $270,194 $261,594 Subtotal Interest Expense $276,444 $270,194 $270,194 $261,594 Transfer Out
5950 Transfer Out $71,786 $71,786 $71,786 $0
Subtotal Transfer Out $71,786 $71,786 $71,786 $0
Total Expenses $716,337 $642,936 $646,061 $572,550
Net Total $546,428 $535,951 $341,534 $427,450
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 416 of 579
1335

WATER ENTERPRISE FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 417 of 579
1336
506 - Water Operating Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Fines & Forfeitures $265,878 $150,000 $278,408 $315,000 Use of Money & Property $207,484 $0 $134,538 $0
Current Service Charges $8,679,405 $10,255,403 $7,362,559 $10,386,520 Revenue - Other $50,255 $55,000 $37,378 $45,525
Transfer In $4,578,692 $81,041 $81,041 $15,000
Total Revenues $13,781,715 $10,541,444 $7,893,924 $10,762,045 Expenses
Salaries & Wages $1,801,904 $2,378,111 $1,958,289 $2,412,902 Benefits $989,177 $1,002,759 $770,665 $1,107,151
Operations & Maintenance $3,124,439 $3,833,456 $2,702,186 $3,502,437 Non-Operating Expenses $335,491 $379,541 $363,089 $389,713 Depreciation/Amortization $54,444 $184,669 $0 $0
Capital Outlay Expenses $2,505 $1,246,000 $689,059 $0
Transfer Out $4,135,000 $960,000 $5,525,142 $0
General Support Allocation $1,947,555 $2,913,256 $2,427,713 $2,584,857 Total Expenses $12,390,514 $12,897,793 $14,436,144 $9,997,061 Net Total $1,391,201 ($2,356,349) ($6,542,219) $764,984 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 418 of 579
1337
Water Operating Fund
Budget Details
506-9600 - Water Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Fines & Forfeitures
4220 Forfeitures/Penalties $265,878 $150,000 $278,408 $315,000 Subtotal Fines & Forfeitures $265,878 $150,000 $278,408 $315,000 Use of Money & Property
4030 Interest/Penalties/Del Tax $958 $0 $217 $0
4300 Interest-Other $22,176 $0 $84,877 $0
4301 Investment Pool Earnings $184,272 $0 $47,289 $0
4310 Principal-Loans $0 $0 $2,155 $0
Subtotal Use of Money & Property $207,406 $0 $134,538 $0 Current Service Charges
4732 Utility Service Charges $16,471,885 $17,991,935 $12,976,876 $17,481,466 4737 Debt&Capital Service Charges ($7,831,730) ($7,736,532) ($5,660,321) ($7,160,321) 4790 Work Order Internal $0 $0 $0 $8,175
4792 Indirect Cost (ICAP) Reimb $0 $0 $0 $11,700
Subtotal Current Service Charges $8,640,155 $10,255,403 $7,316,555 $10,341,020 Transfer In
4990 Transfers In $4,578,692 $40,000 $40,000 $15,000
Subtotal Transfer In $4,578,692 $40,000 $40,000 $15,000 Total Revenues $13,692,132 $10,445,403 $7,769,501 $10,671,020 Expenses
Salaries & Wages
5115 Salaries/Wages-Vacation Pay $0 $35,000 $0 $0
5118 Salaries/Wages-Other/Non PERS $0 $3,861 $0 $0
Subtotal Salaries & Wages $0 $38,861 $0 $0
Operations & Maintenance
5210 Chemicals-Treatment & Op $0 $3,000 $0 $3,000
5257 Software Maintenance $21 $33,199 $31,344 $49,195
5260 Legal Fees $887 $6,000 $297 $6,000
5261 Professional Services $21,413 $24,690 $13,422 $0
Subtotal Operations & Maintenance $22,321 $66,889 $45,063 $58,195 Transfer Out
5950 Transfer Out $35,000 $15,000 $4,580,142 $0
Subtotal Transfer Out $35,000 $15,000 $4,580,142 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 419 of 579
1338
Water Operating Fund
Budget Details
506-9600 - Water Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $266,902 $406,662 $338,885 $412,708 Subtotal General Support Allocation $266,902 $406,662 $338,885 $412,708 Total Expenses $324,223 $527,412 $4,964,090 $470,903
Net Total $13,367,909 $9,917,991 $2,805,411 $10,200,117 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 420 of 579
1339
Water Operating Fund
Budget Details
506-9610 - Water Treatment
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $10,240 $0 $10,738 $9,000
4792 Indirect Cost (ICAP) Reimb $16,246 $0 $10,431 $13,000 Subtotal Current Service Charges $26,485 $0 $21,169 $22,000 Total Revenues $26,485 $0 $21,169 $22,000
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $901,795 $1,144,019 $951,504 $1,106,619 5113 Salaries/Wages-O/T & Standby $87,289 $60,000 $94,744 $60,000 5114 Salaries/Wages-Other /PERS $31,655 $35,160 $43,571 $44,465 5115 Salaries/Wages-Vacation Pay $0 $0 $508 $0
5116 Salaries/Wages-Holiday Pay $2,348 $0 $5,971 $0
5118 Salaries/Wages-Other/Non PERS $46,143 $60,879 $47,248 $44,637 Subtotal Salaries & Wages $1,069,231 $1,300,058 $1,143,547 $1,255,721 Benefits
5121 Medicare $15,021 $16,081 $16,080 $16,046
5122 Retirement-P.E.R.S. $254,427 $273,873 $166,502 $273,959 5130 Employee Health Ins $208,047 $219,275 $205,725 $226,920 5131 Retired Employee Health Ins $11,337 $14,155 $13,997 $5,075 5132 Workers Comp Ins $20,318 $31,379 $28,981 $39,543
5133 Deferred Compensation $2,128 $4,151 $2,033 $2,202
5135 Retiree Health Savings $577 $900 $773 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $511,856 $559,814 $434,090 $566,865
Operations & Maintenance
5210 Chemicals-Treatment & Op $465,728 $537,430 $434,446 $537,430 5212 Small Tools/Instruments $3,227 $5,400 $4,938 $5,562 5214 Laboratory/Medical Supplies $22,676 $18,312 $13,470 $18,861 5215 Safety Clothing/Supplies $12,706 $15,130 $15,196 $15,584 5219 Household Expenses $755 $200 $0 $206
5221 Communications $6,078 $7,220 $4,636 $7,437
5222 Utilities $1,140,017 $1,200,000 $892,572 $1,200,000 5240 Maintenance-Equipment $26,616 $16,400 $9,792 $16,892 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 421 of 579
1340
Water Operating Fund
Budget Details
506-9610 - Water Treatment
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5241 Maintenance-Structures/Grounds $100,861 $149,968 $110,751 $152,303 5245 Rents/Leases-Equipment $18,061 $5,312 $1,573 $5,471 5246 Rents/Leases-Structures $0 $26,160 $0 $26,945
5251 Office Expense $1,868 $1,500 $1,054 $1,545
5252 Postage $154 $150 $131 $155
5253 Educational Materials/Supplies $0 $500 $771 $515
5255 Vehicle Expenses $12,032 $27,610 $24,625 $28,085
5256 Memberships/Dues $108,142 $77,235 $77,589 $79,552
5257 Software Maintenance ($2,018) $6,750 $6,349 $6,750 5258 Training/Travel/Meals $16,593 $18,500 $24,021 $19,055 5259 Special Departmental Expense $10,278 $5,000 $651 $5,150 5260 Legal Fees $2,378 $20,000 $864 $31,930
5261 Professional Services $410,954 $502,198 $310,749 $491,198 Subtotal Operations & Maintenance $2,357,105 $2,640,975 $1,934,180 $2,650,625 Non-Operating Expenses
5310 Contribution to Other Agencies $316,843 $358,754 $342,947 $368,851 5330 Taxes/Assessments $1,634 $1,700 $1,634 $1,700
Subtotal Non-Operating Expenses $318,477 $360,454 $344,581 $370,551 Capital Outlay Expenses
5572 Equipment-Vehicles $0 $73,000 $71,269 $0
5575 Equip-Other $0 $68,000 $53,267 $0
Subtotal Capital Outlay Expenses $0 $141,000 $124,536 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $768,763 $1,380,418 $1,150,348 $928,566 Subtotal General Support Allocation $768,763 $1,380,418 $1,150,348 $928,566 Total Expenses $5,025,431 $6,382,719 $5,131,280 $5,772,329 Net Total ($4,998,946) ($6,382,719) ($5,110,112) ($5,750,329) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 422 of 579
1341
Water Operating Fund
Budget Details
506-9611 - Water Distribution
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4790 Work Order Internal $2,241 $0 $4,921 $6,000
4792 Indirect Cost (ICAP) Reimb $3,556 $0 $8,617 $10,500 Subtotal Current Service Charges $5,797 $0 $13,537 $16,500 Revenue - Other
4899 Other Revenue $37,308 $55,000 $36,466 $44,775
Subtotal Revenue - Other $37,308 $55,000 $36,466 $44,775 Total Revenues $43,105 $55,000 $50,003 $61,275
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $526,114 $727,980 $590,005 $833,675 5113 Salaries/Wages-O/T & Standby $35,386 $66,000 $41,410 $66,000 5114 Salaries/Wages-Other /PERS $17,867 $25,316 $18,985 $35,945 5115 Salaries/Wages-Vacation Pay $4,980 $0 $673 $0
5116 Salaries/Wages-Holiday Pay $1,927 $0 $58 $0
5118 Salaries/Wages-Other/Non PERS $36,168 $47,595 $36,549 $43,863 Subtotal Salaries & Wages $622,443 $866,891 $687,681 $979,484 Benefits
5121 Medicare $8,839 $10,105 $9,830 $12,088
5122 Retirement-P.E.R.S. $157,926 $169,815 $118,427 $206,970 5130 Employee Health Ins $124,211 $126,148 $125,635 $193,965 5131 Retired Employee Health Ins $31,023 $36,742 $21,407 $17,431 5132 Workers Comp Ins $15,684 $24,837 $23,270 $36,994
5133 Deferred Compensation $501 $942 $479 $525
5135 Retiree Health Savings $954 $1,575 $1,261 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($17,552) $0 ($12,335) $0 Subtotal Benefits $321,587 $370,164 $287,974 $467,974
Operations & Maintenance
5212 Small Tools/Instruments $11,882 $9,000 $2,289 $7,210 5215 Safety Clothing/Supplies $12,547 $15,580 $12,791 $16,047 5219 Household Expenses $0 $0 $16 $0
5221 Communications $5,290 $7,153 $5,300 $7,368
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 423 of 579
1342
Water Operating Fund
Budget Details
506-9611 - Water Distribution
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5222 Utilities $420,373 $340,000 $404,331 $340,000
5240 Maintenance-Equipment $21,274 $40,650 $24,071 $41,869 5241 Maintenance-Structures/Grounds $148,104 $162,700 $138,881 $146,981 5245 Rents/Leases-Equipment $0 $68,000 $0 $11,840
5251 Office Expense $56 $250 $192 $257
5253 Educational Materials/Supplies $27 $350 $600 $360
5255 Vehicle Expenses $55,424 $68,650 $53,166 $70,667
5256 Memberships/Dues $1,848 $625 $607 $644
5257 Software Maintenance ($2,069) $10,463 $3,384 $6,533 5258 Training/Travel/Meals $7,480 $11,530 $10,376 $5,278 5259 Special Departmental Expense $1,470 $2,000 $958 $2,060 5261 Professional Services $0 $10,476 $0 $10,790
Subtotal Operations & Maintenance $683,707 $747,427 $656,961 $667,904 Non-Operating Expenses
5310 Contribution to Other Agencies $634 $2,500 $1,879 $2,575 5330 Taxes/Assessments $16,310 $16,587 $16,629 $16,587
Subtotal Non-Operating Expenses $16,944 $19,087 $18,508 $19,162 Depreciation/Amortization
5930 Depreciation $0 $184,669 $0 $0
Subtotal Depreciation/Amortization $0 $184,669 $0 $0
Capital Outlay Expenses
5572 Equipment-Vehicles $0 $285,000 $2,426 $0
5575 Equip-Other $2,505 $820,000 $562,097 $0
Subtotal Capital Outlay Expenses $2,505 $1,105,000 $564,523 $0 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $541,990 $919,823 $766,519 $759,439 Subtotal General Support Allocation $541,990 $919,823 $766,519 $759,439 Total Expenses $2,189,175 $4,213,061 $2,982,166 $2,893,962 Net Total ($2,146,070) ($4,158,061) ($2,932,163) ($2,832,687) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 424 of 579
1343
Water Operating Fund
Budget Details
506-9612 - Water Backflow Prevention Prg
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4799 Other Current Services $6,968 $0 $6,337 $7,000
Subtotal Current Service Charges $6,968 $0 $6,337 $7,000 Revenue - Other
4899 Other Revenue $5,420 $0 $681 $750
Subtotal Revenue - Other $5,420 $0 $681 $750
Total Revenues $12,388 $0 $7,018 $7,750
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $87,197 $144,382 $95,585 $149,577 5113 Salaries/Wages-O/T & Standby $5,520 $1,200 $7,101 $1,200 5114 Salaries/Wages-Other /PERS $12,589 $15,778 $14,709 $18,803 5116 Salaries/Wages-Holiday Pay $0 $0 $316 $0
5118 Salaries/Wages-Other/Non PERS $4,924 $10,942 $9,351 $8,118 Subtotal Salaries & Wages $110,230 $172,301 $127,062 $177,698 Benefits
5121 Medicare $1,615 $2,303 $1,897 $2,169
5122 Retirement-P.E.R.S. $36,063 $38,668 $24,644 $40,075 5130 Employee Health Ins $15,518 $25,523 $17,509 $20,700 5131 Retired Employee Health Ins $9,871 $488 $4,180 $2,761 5132 Workers Comp Ins $2,589 $5,499 $4,850 $6,608
5135 Retiree Health Savings $335 $300 $277 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($6,780) $0 ($4,757) $0 Subtotal Benefits $59,211 $72,781 $48,601 $72,312
Operations & Maintenance
5212 Small Tools/Instruments $3,295 $2,500 $517 $2,575
5215 Safety Clothing/Supplies $2,187 $4,460 $2,465 $4,594 5221 Communications $1,167 $2,248 $780 $2,315
5240 Maintenance-Equipment $0 $0 $5,223 $0
5241 Maintenance-Structures/Grounds $1,761 $4,000 $2,456 $4,120 5251 Office Expense $57 $500 $0 $515
5252 Postage $72 $0 $147 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 425 of 579
1344
Water Operating Fund
Budget Details
506-9612 - Water Backflow Prevention Prg
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5253 Educational Materials/Supplies $0 $500 $600 $515
5255 Vehicle Expenses $6,591 $5,241 $10,118 $5,398
5256 Memberships/Dues $0 $500 $0 $515
5257 Software Maintenance $190 $4,800 $567 $4,800
5258 Training/Travel/Meals $3,212 $6,203 $1,436 $3,090
5259 Special Departmental Expense $188 $500 $11 $515
5260 Legal Fees $0 $0 $108 $0
5261 Professional Services $0 $251,617 $9,900 $1,666
Subtotal Operations & Maintenance $18,720 $283,070 $34,328 $30,618 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $114,933 $187,032 $155,860 $129,986 Subtotal General Support Allocation $114,933 $187,032 $155,860 $129,986 Total Expenses $303,094 $715,184 $365,851 $410,614
Net Total ($290,706) ($715,184) ($358,833) ($402,864)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 426 of 579
1345
Water Operating Fund
Budget Details
506-9613 - Water Conservation
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Operations & Maintenance
5212 Small Tools/Instruments $0 $100 $0 $100
5215 Safety Clothing/Supplies $0 $50 $0 $50
5219 Household Expenses $273 $0 $238 $0
5251 Office Expense $418 $50 $1,082 $50
5252 Postage $4,578 $2,500 $24 $2,500
5253 Educational Materials/Supplies $0 $100 $0 $100
5254 Ads/Promotions/Notices $5,724 $5,900 $2,422 $5,900 5255 Vehicle Expenses $556 $1,000 $113 $1,000
5256 Memberships/Dues $16,313 $20,632 $20,631 $20,000
5258 Training/Travel/Meals $0 $2,300 $1,247 $2,300
5259 Special Departmental Expense $10,718 $59,463 $3,852 $60,095 5260 Legal Fees $621 $1,000 $0 $1,000
5261 Professional Services $0 $2,000 $2,044 $2,000
Subtotal Operations & Maintenance $39,201 $95,095 $31,654 $95,095 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $254,967 $18,331 $15,276 $354,158 Subtotal General Support Allocation $254,967 $18,331 $15,276 $354,158 Total Expenses $294,168 $113,426 $46,930 $449,253
Net Total ($294,168) ($113,426) ($46,930) ($449,253)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 427 of 579
1346
Water Operating Fund
Budget Details
506-9620 - Water C.I.P.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Transfer In
4990 Transfers In $0 $41,041 $41,041 $0
Subtotal Transfer In $0 $41,041 $41,041 $0
Total Revenues $0 $41,041 $41,041 $0
Expenses
Transfer Out
5950 Transfer Out $4,100,000 $945,000 $945,000 $0
Subtotal Transfer Out $4,100,000 $945,000 $945,000 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $990 $825 $0
Subtotal General Support Allocation $0 $990 $825 $0
Total Expenses $4,100,000 $945,990 $945,825 $0
Net Total ($4,100,000) ($904,950) ($904,785) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 428 of 579
1347
507 - Water Capital Projects Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $922,090 $0 $895,268 $0
Intergovernmental $0 $3,941,468 $0 $0
Current Service Charges $7,831,946 $7,736,532 $5,660,321 $7,160,321 Revenue - Other $0 $12,622 $2,502 $0
Contribution from Prop Owners $3,754,685 $0 $1,973,950 $1,000,000 Transfer In $5,052,737 $2,240,000 $1,620,000 $0
Total Revenues $17,561,458 $13,930,622 $10,152,041 $8,160,321 Expenses
Operations & Maintenance $16,999 $0 $11,402 $0
Non-Operating Expenses $0 $0 $56,672 $0
Depreciation/Amortization $3,837,294 $3,425,063 $0 $0
Principal Expense $0 $3,650,000 $3,650,000 $3,570,000
Interest Expense $1,357,910 $1,249,919 $1,249,919 $1,149,603 Capital Outlay Expenses $1,082,304 $10,775,097 $2,287,442 $0 Transfer Out $157,262 $2,957,262 $1,782,262 $80,173
Total Expenses $6,451,768 $22,057,340 $9,037,697 $4,799,776 Net Total $11,109,690 ($8,126,719) $1,114,345 $3,360,545 EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 429 of 579
1348
Water Capital Projects Fund
Budget Details
507-9621 - Water Impact Fee CIP
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $285,189 $0 $173,507 $0
4301 Investment Pool Earnings $482,706 $0 $715,238 $0
Subtotal Use of Money & Property $767,895 $0 $888,745 $0 Intergovernmental
4640 Other Federal Grants $0 $1,970,734 $0 $0
Subtotal Intergovernmental $0 $1,970,734 $0 $0
Revenue - Other
4899 Other Revenue $0 $6,311 $0 $0
Subtotal Revenue - Other $0 $6,311 $0 $0
Contribution from Prop Owners
4900 Utility Service Connection Fee $3,348,278 $0 $1,973,950 $1,000,000 Subtotal Contribution from Prop Owners $3,348,278 $0 $1,973,950 $1,000,000 Transfer In
4990 Transfers In $5,052,737 $1,120,000 $1,620,000 $0
Subtotal Transfer In $5,052,737 $1,120,000 $1,620,000 $0 Total Revenues $9,168,910 $3,097,045 $4,482,695 $1,000,000 Expenses
Non-Operating Expenses
5395 Refund Developer Impact Fees $0 $0 $56,672 $0
Subtotal Non-Operating Expenses $0 $0 $56,672 $0
Depreciation/Amortization
5930 Depreciation $3,385,954 $3,425,063 $0 $0
Subtotal Depreciation/Amortization $3,385,954 $3,425,063 $0 $0 Capital Outlay Expenses
5530 Capital Improvement Program $1,082,304 $10,775,097 $2,258,938 $0 Subtotal Capital Outlay Expenses $1,082,304 $10,775,097 $2,258,938 $0 Transfer Out
5950 Transfer Out $50,000 $1,675,000 $1,675,000 $0
Subtotal Transfer Out $50,000 $1,675,000 $1,675,000 $0
Total Expenses $4,518,257 $15,875,160 $3,990,610 $0
Net Total $4,650,652 ($12,778,115) $492,085 $1,000,000
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 430 of 579
1349
Water Capital Projects Fund
Budget Details
507-9622 - Water Debt Service Fund
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $5,354 $0 $6,524 $0
Subtotal Use of Money & Property $5,354 $0 $6,524 $0
Current Service Charges
4737 Debt&Capital Service Charges $7,830,683 $7,736,532 $5,660,321 $7,160,321 Subtotal Current Service Charges $7,830,683 $7,736,532 $5,660,321 $7,160,321 Revenue - Other
4899 Other Revenue $0 $0 $2,502 $0
Subtotal Revenue - Other $0 $0 $2,502 $0
Total Revenues $7,836,036 $7,736,532 $5,669,347 $7,160,321 Expenses
Operations & Maintenance
5261 Professional Services $11,850 $0 $11,402 $0
Subtotal Operations & Maintenance $11,850 $0 $11,402 $0 Principal Expense
5411 Principal on Bonds $3,530,000 $3,650,000 $3,650,000 $3,570,000 Subtotal Principal Expense $3,530,000 $3,650,000 $3,650,000 $3,570,000 Interest Expense
5421 Interest on Bonds $1,342,161 $1,249,919 $1,249,919 $1,149,603 Subtotal Interest Expense $1,342,161 $1,249,919 $1,249,919 $1,149,603 Transfer Out
5950 Transfer Out $107,262 $107,262 $107,262 $80,173
Subtotal Transfer Out $107,262 $107,262 $107,262 $80,173 Total Expenses $4,991,273 $5,007,181 $5,018,583 $4,799,776 Net Total $2,844,764 $2,729,351 $650,764 $2,360,545
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 431 of 579
1350

SOLID WASTE/REFUSE

ENTERPRISE FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 432 of 579
1351
511 - Refuse Operating Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Franchise Tax $670,866 $575,000 $504,872 $592,000
Fines & Forfeitures $247,436 $100,000 $214,007 $240,000 Use of Money & Property $300,988 $0 $310,812 $0
Current Service Charges $10,933,035 $11,040,678 $8,042,974 $11,165,122 Revenue - Other $584 $71,000 $0 $0
Total Revenues $12,152,909 $11,786,678 $9,072,665 $11,997,122 Expenses
Salaries & Wages $0 $0 $638 $0
Benefits ($2,266) $6,302 $2,503 $1,036
Operations & Maintenance $10,773,341 $11,598,641 $8,683,709 $12,235,190 Depreciation/Amortization $50,627 $50,627 $0 $0
Capital Outlay Expenses $25,005 $85,650 $13,150 $0
Transfer Out $35,000 $15,000 $15,000 $0
General Support Allocation $972,773 $595,189 $495,991 $1,788,629 Total Expenses $11,854,480 $12,351,409 $9,210,990 $14,024,855 Net Total $298,429 ($564,731) ($138,325) ($2,027,733)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 433 of 579
1352
Refuse Operating Fund
Budget Details
511-9450 - Refuse Collection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Franchise Tax
4065 Franchises $670,866 $575,000 $504,872 $592,000
Subtotal Franchise Tax $670,866 $575,000 $504,872 $592,000 Fines & Forfeitures
4220 Forfeitures/Penalties $247,436 $100,000 $214,007 $240,000 Subtotal Fines & Forfeitures $247,436 $100,000 $214,007 $240,000 Use of Money & Property
4030 Interest/Penalties/Del Tax $636 $0 $307 $0
4300 Interest-Other $94,744 $0 $75,584 $0
4301 Investment Pool Earnings $205,608 $0 $234,920 $0
Subtotal Use of Money & Property $300,988 $0 $310,812 $0 Current Service Charges
4732 Utility Service Charges $10,933,035 $11,040,678 $8,043,074 $11,165,122 Subtotal Current Service Charges $10,933,035 $11,040,678 $8,043,074 $11,165,122 Revenue - Other
4810 Reimbursements $0 $71,000 $0 $0
Subtotal Revenue - Other $0 $71,000 $0 $0
Total Revenues $12,152,325 $11,786,678 $9,072,765 $11,997,122 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $0 $614 $0
5114 Salaries/Wages-Other /PERS $0 $0 $12 $0
5118 Salaries/Wages-Other/Non PERS $0 $0 $11 $0
Subtotal Salaries & Wages $0 $0 $638 $0
Benefits
5121 Medicare $0 $0 $9 $0
5122 Retirement-P.E.R.S. $0 $0 $154 $0
5130 Employee Health Ins $0 $0 $27 $0
5131 Retired Employee Health Ins $4,959 $6,302 $2,283 $1,036 5132 Workers Comp Ins $88 $0 $21 $0
5133 Deferred Compensation $0 $0 $7 $0
5135 Retiree Health Savings $0 $0 $1 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 434 of 579
1353
Refuse Operating Fund
Budget Details
511-9450 - Refuse Collection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Subtotal Benefits $5,046 $6,302 $2,503 $1,036
Operations & Maintenance
5257 Software Maintenance $4,920 $0 $900 $0
5259 Special Departmental Expense $0 $0 $3,647,690 $0
5260 Legal Fees $8,412 $4,000 $216 $4,000
5261 Professional Services $44,787 $576,243 $189,618 $396,190 5279 Wastehauler Contract $10,712,475 $11,018,398 $4,853,255 $11,835,000 Subtotal Operations & Maintenance $10,770,595 $11,598,641 $8,691,679 $12,235,190 Depreciation/Amortization
5930 Depreciation $50,627 $50,627 $0 $0
Subtotal Depreciation/Amortization $50,627 $50,627 $0 $0 Capital Outlay Expenses
5574 Equip-Computer/Software >$5000 $25,005 $80,650 $13,150 $0 5576 IT Hardware/Software>$5K $0 $5,000 $0 $0
Subtotal Capital Outlay Expenses $25,005 $85,650 $13,150 $0 Transfer Out
5950 Transfer Out $35,000 $15,000 $15,000 $0
Subtotal Transfer Out $35,000 $15,000 $15,000 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $972,773 $595,189 $495,991 $1,788,629 Subtotal General Support Allocation $972,773 $595,189 $495,991 $1,788,629 Total Expenses $11,859,046 $12,351,409 $9,218,961 $14,024,855 Net Total $293,279 ($564,731) ($146,196) ($2,027,733)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 435 of 579
1354

PUBLIC WORKS O&M

ADMIN FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 436 of 579
1355
610 - Public Works Support Services
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $5,445 $0 ($548) $0
Current Service Charges $0 $0 $144,345 $0
Revenue - Other $2,855 $0 $3,983 $0
Transfer In $960,122 $954,562 $795,469 $1,178,931
Total Revenues $968,421 $954,562 $943,248 $1,178,931
Expenses
Salaries & Wages $548,449 $644,212 $462,303 $735,901
Benefits $206,909 $215,899 $155,833 $318,230
Operations & Maintenance $201,456 $129,602 $102,562 $124,800 Total Expenses $956,814 $989,713 $720,699 $1,178,931
Net Total $11,607 ($35,151) $222,549 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 437 of 579
1356
Public Works Support Services
Budget Details
610-9650 - Public Works Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $5,787 $0 $121 $0
4301 Investment Pool Earnings ($343) $0 ($670) $0
Subtotal Use of Money & Property $5,445 $0 ($548) $0
Current Service Charges
4790 Work Order Internal $0 $0 $59,248 $0
4791 Work Order External $0 $0 $165 $0
4792 Indirect Cost (ICAP) Reimb $0 $0 $84,932 $0
Subtotal Current Service Charges $0 $0 $144,345 $0
Revenue - Other
4899 Other Revenue $2,855 $0 $3,983 $0
Subtotal Revenue - Other $2,855 $0 $3,983 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $960,122 $954,562 $795,469 $1,178,931 Subtotal Transfer In $960,122 $954,562 $795,469 $1,178,931 Total Revenues $968,421 $954,562 $943,248 $1,178,931
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $496,088 $569,791 $376,536 $638,539 5112 Salaries/Wages-Extra Help $0 $0 $0 $19,980
5113 Salaries/Wages-O/T & Standby $133 $2,000 $878 $2,000 5114 Salaries/Wages-Other /PERS $2,167 $1,440 $431 $22,711 5115 Salaries/Wages-Vacation Pay $7,565 $20,000 $32,545 $0 5116 Salaries/Wages-Holiday Pay $0 $0 $3,275 $0
5117 Salaries/Wages-Sick Leave $0 $0 $0 $480
5118 Salaries/Wages-Other/Non PERS $42,495 $50,982 $48,639 $52,191 Subtotal Salaries & Wages $548,449 $644,212 $462,303 $735,901 Benefits
5121 Medicare $8,025 $7,848 $6,761 $9,549
5122 Retirement-P.E.R.S. $119,184 $128,279 $77,828 $159,273 5130 Employee Health Ins $58,965 $52,029 $45,691 $111,816 5131 Retired Employee Health Ins $3,772 $6,615 $7,826 $13,557 5132 Workers Comp Ins $6,051 $8,801 $10,729 $12,801
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 438 of 579
1357
Public Works Support Services
Budget Details
610-9650 - Public Works Administration
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5133 Deferred Compensation $10,340 $11,726 $6,653 $11,234 5135 Retiree Health Savings $600 $600 $346 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $206,938 $215,899 $155,833 $318,230
Operations & Maintenance
5212 Small Tools/Instruments $0 $0 $643 $0
5214 Laboratory/Medical Supplies $3,907 $8,036 $6,513 $4,000 5215 Safety Clothing/Supplies $319 $260 $0 $268
5219 Household Expenses $204 $150 $147 $150
5221 Communications $5,316 $4,950 $1,900 $5,099
5222 Utilities $47,803 $48,763 $45,525 $48,763
5240 Maintenance-Equipment $0 $200 $0 $206
5241 Maintenance-Structures/Grounds $28,020 $29,005 $30,947 $32,425 5245 Rents/Leases-Equipment $0 $500 $0 $515
5251 Office Expense $2,291 $9,000 $1,828 $4,120
5252 Postage $92 $500 $82 $515
5253 Educational Materials/Supplies $0 $500 $0 $515
5255 Vehicle Expenses $7,664 $8,643 $8,037 $8,707
5256 Memberships/Dues $901 $500 $501 $515
5257 Software Maintenance ($1,419) $3,400 $3,172 $3,400 5258 Training/Travel/Meals $5,976 $5,375 $2,524 $5,536
5259 Special Departmental Expense $2,520 $190 $581 $190 5260 Legal Fees $5,360 $5,000 $162 $5,150
5261 Professional Services $92,504 $4,630 $0 $4,727
Subtotal Operations & Maintenance $201,456 $129,602 $102,562 $124,800 Total Expenses $956,843 $989,713 $720,699 $1,178,931
Net Total $11,579 ($35,151) $222,549 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 439 of 579
1358

COMMUNITY DEVELOPMENT
FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 440 of 579
1359
650 - Comm. Dev. Support Services
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Licenses & Permits $1,090,256 $1,316,300 $1,177,360 $1,319,129 Fines & Forfeitures $90 $0 $120 $0
Use of Money & Property $339,403 $0 $253,236 $0
Current Service Charges $2,688,365 $3,065,795 $3,122,120 $3,631,701 Revenue - Other $9,411 $40 $33,855 $40
Transfer In $396,745 $1,227,390 $1,022,825 $1,294,351
Total Revenues $4,524,270 $5,609,525 $5,609,515 $6,245,221 Expenses
Salaries & Wages $2,146,467 $3,021,979 $2,126,417 $3,159,331 Benefits $1,006,044 $1,134,334 $818,341 $1,338,878
Operations & Maintenance $1,449,325 $2,552,835 $1,666,912 $1,560,820 Non-Operating Expenses $58,613 $0 $19,179 $0
Capital Outlay Expenses $0 $50,000 $4,377 $0
General Support Allocation $1,162,332 $1,096,228 $992,257 $1,804,600 Total Expenses $5,822,781 $7,855,376 $5,627,483 $7,863,629 Net Total ($1,298,511) ($2,245,851) ($17,967) ($1,618,408) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 441 of 579
1360
Comm. Dev. Support Services
Budget Details
650-9035 - GIS
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $0 $30,654 $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 $30,654 $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
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $0 $0 $154,082
Subtotal General Support Allocation $0 $0 $0 $154,082
Total Expenses $0 $30,654 $0 $312,462
Net Total $0 ($30,654) $0 ($312,462)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 442 of 579
1361
Comm. Dev. Support Services
Budget Details
650-9310 - Comm Development Admin.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $140,825 $0 $66,323 $0
4301 Investment Pool Earnings $198,578 $0 $186,913 $0
Subtotal Use of Money & Property $339,403 $0 $253,236 $0 Current Service Charges
4070 Business License Fees $0 $200,000 $213,897 $237,086 4071 Business License/State Fee $11,426 $0 $11,198 $0
4715 Other Fees $2,039 $0 $1,773 $2,000
4796 Transaction Fees $5,454 $0 $48,252 $52,250
Subtotal Current Service Charges $18,919 $200,000 $275,121 $291,336 Revenue - Other
4899 Other Revenue $0 $0 $33,694 $0
Subtotal Revenue - Other $0 $0 $33,694 $0
Transfer In
4991 Transfers In - Gen Supp Alloc $396,745 $1,227,390 $1,022,825 $1,294,351 Subtotal Transfer In $396,745 $1,227,390 $1,022,825 $1,294,351 Total Revenues $755,067 $1,427,390 $1,584,875 $1,585,687 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $391,763 $609,783 $401,984 $686,428 5113 Salaries/Wages-O/T & Standby $716 $500 $3,838 $500 5114 Salaries/Wages-Other /PERS $15,066 $14,100 $14,152 $27,254 5115 Salaries/Wages-Vacation Pay $11,579 $20,000 $4,129 $0 5118 Salaries/Wages-Other/Non PERS $36,403 $49,655 $38,633 $53,812 Subtotal Salaries & Wages $455,527 $694,038 $462,736 $767,994 Benefits
5121 Medicare $6,726 $7,598 $6,824 $9,953
5122 Retirement-P.E.R.S. $115,533 $124,745 $89,852 $169,857 5130 Employee Health Ins $45,756 $87,292 $47,503 $98,808 5131 Retired Employee Health Ins $6,399 $14,706 $7,296 $14,329 5132 Workers Comp Ins $4,505 $8,571 $11,424 $13,035
5133 Deferred Compensation $8,812 $8,593 $9,406 $12,963 5135 Retiree Health Savings $369 $300 $600 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 443 of 579
1362
Comm. Dev. Support Services
Budget Details
650-9310 - Comm Development Admin.
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $188,100 $251,805 $172,905 $318,945
Operations & Maintenance
5214 Laboratory/Medical Supplies $0 $40 $0 $0
5219 Household Expenses $221 $270 $199 $270
5221 Communications $269 $0 $80 $0
5250 IT Maintenance-Software $0 $9,000 $0 $0
5251 Office Expense $2,486 $7,620 $2,078 $2,620
5252 Postage $2,857 $1,979 $0 $1,979
5253 Educational Materials/Supplies $30 $100 $29 $100
5254 Ads/Promotions/Notices $0 $90 $0 $90
5255 Vehicle Expenses $0 $0 $16 $0
5256 Memberships/Dues $1,489 $800 $1,441 $800
5257 Software Maintenance $60,014 $78,513 $124,491 $78,513 5258 Training/Travel/Meals $2,672 $1,100 $2,623 $1,100
5259 Special Departmental Expense $0 $0 $925 $0
5260 Legal Fees $2,241 $0 $1,534 $0
5261 Professional Services $213,545 $888,470 $180,994 $121,940 Subtotal Operations & Maintenance $285,825 $987,982 $314,411 $207,412 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $247,443 $206,202 $317 Subtotal General Support Allocation $0 $247,443 $206,202 $317 Total Expenses $929,452 $2,181,269 $1,156,253 $1,294,668 Net Total ($174,385) ($753,879) $428,622 $291,019
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 444 of 579
1363
Comm. Dev. Support Services
Budget Details
650-9311 - Planning
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Current Service Charges
4070 Business License Fees $232,414 $0 $450 $0
4700 Site Plan Review Fees $43,180 $0 $52,880 $60,500
4701 Zoning Administrator Fees $1,400 $0 $2,200 $3,000
4710 Design Review Fee-Planning $0 $0 $90 $0
4715 Other Fees $3,624 $0 $4,216 $5,500
4790 Work Order Internal $7,295 $0 $12,088 $14,418
4791 Work Order External $538,646 $0 $578,346 $714,000
4792 Indirect Cost (ICAP) Reimb $11,574 $0 $18,975 $23,000 4799 Other Current Services $4,506 $160,195 $1,140 $1,000 Subtotal Current Service Charges $842,640 $160,195 $670,385 $821,418 Total Revenues $842,640 $160,195 $670,385 $821,418
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $466,021 $562,516 $352,220 $625,605 5113 Salaries/Wages-O/T & Standby $297 $0 $325 $0
5114 Salaries/Wages-Other /PERS $1,693 $0 $0 $16,452
5118 Salaries/Wages-Other/Non PERS $18,767 $203 $18,389 $36,092 Subtotal Salaries & Wages $486,779 $562,719 $370,934 $678,149 Benefits
5121 Medicare $7,018 $0 $5,388 $9,071
5122 Retirement-P.E.R.S. $206,681 $215,645 $65,794 $152,810 5130 Employee Health Ins $60,874 $0 $43,883 $102,528
5131 Retired Employee Health Ins $9,597 $0 $10,725 $4,304 5132 Workers Comp Ins $5,275 $0 $10,495 $12,602
5133 Deferred Compensation $5,515 $0 $3,699 $5,876
5135 Retiree Health Savings $404 $0 $808 $3,120
5199 Payroll Reimbursement Offset ($22,900) $5,000 ($9,788) ($5,000) Subtotal Benefits $272,465 $220,645 $131,003 $285,311
Operations & Maintenance
5219 Household Expenses $327 $0 $285 $200
5251 Office Expense $1,011 $0 $2,345 $750
5252 Postage $1,940 $0 $1,822 $1,500
5254 Ads/Promotions/Notices $9,790 $0 $150 $1,500
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 445 of 579
1364
Comm. Dev. Support Services
Budget Details
650-9311 - Planning
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5256 Memberships/Dues $1,133 $0 $1,939 $2,025
5258 Training/Travel/Meals $515 $0 $1,126 $8,150
5259 Special Departmental Expense $0 $171,355 $0 $3,730 5260 Legal Fees $52,370 $0 $13,529 $12,500
5261 Professional Services $70,166 $158,510 $59,749 $11,510 5264 Reimb Professional Service $152,689 $0 $123,782 $41,000 5265 Reimb Legal Fees $148,698 $0 $141,087 $90,500
Subtotal Operations & Maintenance $438,638 $329,865 $345,813 $173,365 Capital Outlay Expenses
5530 Capital Improvement Program $0 $0 $4,377 $0
Subtotal Capital Outlay Expenses $0 $0 $4,377 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $257,512 $121,608 $180,073 $504,649 Subtotal General Support Allocation $257,512 $121,608 $180,073 $504,649 Total Expenses $1,455,393 $1,234,838 $1,032,201 $1,641,474 Net Total ($612,753) ($1,074,643) ($361,815) ($820,056) EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 446 of 579
1365
Comm. Dev. Support Services
Budget Details
650-9315 - Building Inspection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4110 Construction Permits $1,057,381 $1,300,000 $1,128,759 $1,268,715 4125 Seismic Hazard I.D. Fees $10,044 $15,000 $13,485 $15,150 4130 Strong Motion Instrument Fees $17,677 $0 $24,264 $27,264 4131 BSC-Admin Fee $2,454 $1,300 $5,602 $2,500
Subtotal Licenses & Permits $1,087,556 $1,316,300 $1,172,110 $1,313,629 Fines & Forfeitures
4220 Forfeitures/Penalties $90 $0 $120 $0
Subtotal Fines & Forfeitures $90 $0 $120 $0
Current Service Charges
4703 Project Review Fees $780,461 $1,800,000 $930,345 $1,050,000 4706 Temp Cert of Occup Fees $1,750 $0 $5,950 $5,000
4715 Other Fees $36,765 $35,000 $51,649 $58,035
4730 Utility Inspection Fees $0 $0 $2,530 $0
4790 Work Order Internal $4,107 $0 $61,880 $76,500
4791 Work Order External $1,120 $0 $640 $0
4792 Indirect Cost (ICAP) Reimb $6,516 $0 $90,310 $111,500 Subtotal Current Service Charges $830,718 $1,835,000 $1,143,303 $1,301,035 Total Revenues $1,918,365 $3,151,300 $2,315,533 $2,614,664 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $512,148 $870,832 $580,491 $832,752 5113 Salaries/Wages-O/T & Standby $535 $9,500 $18,952 $9,500 5114 Salaries/Wages-Other /PERS $17,038 $34,872 $19,120 $30,126 5115 Salaries/Wages-Vacation Pay $5,206 $0 $3,145 $0
5116 Salaries/Wages-Holiday Pay $1,450 $0 $298 $0
5118 Salaries/Wages-Other/Non PERS $20,978 $45,925 $21,333 $31,096 Subtotal Salaries & Wages $557,356 $961,129 $643,339 $903,474 Benefits
5121 Medicare $8,137 $12,253 $9,722 $12,075
5122 Retirement-P.E.R.S. $193,242 $208,544 $147,302 $205,366 5130 Employee Health Ins $82,575 $134,521 $96,147 $160,170 5131 Retired Employee Health Ins $11,089 $13,114 $9,082 $6,065 5132 Workers Comp Ins $6,199 $14,765 $17,688 $17,547
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 447 of 579
1366
Comm. Dev. Support Services
Budget Details
650-9315 - Building Inspection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5133 Deferred Compensation $3,726 $7,694 $3,366 $4,242
5135 Retiree Health Savings $750 $1,650 $1,212 $0
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset ($2,273) $0 $3,487 $0 Subtotal Benefits $303,446 $392,541 $288,006 $405,465
Operations & Maintenance
5215 Safety Clothing/Supplies $0 $900 $531 $900
5219 Household Expenses $327 $470 $285 $550
5221 Communications $513 $0 $152 $0
5240 Maintenance-Equipment $0 $380 $100 $380
5251 Office Expense $986 $4,520 $3,397 $4,520
5252 Postage $27 $500 $13 $500
5253 Educational Materials/Supplies $1,255 $1,500 $1,107 $5,500 5255 Vehicle Expenses $7,894 $14,583 $10,950 $14,583
5256 Memberships/Dues $575 $1,820 $449 $2,795
5257 Software Maintenance $3,975 $15,000 $4,680 $15,000 5258 Training/Travel/Meals $2,922 $10,150 $8,246 $5,750 5259 Special Departmental Expense $0 $10,000 $1,281 $0
5260 Legal Fees $351 $5,600 $81 $10,000
5261 Professional Services $487,097 $1,050,000 $922,261 $1,050,000 5265 Reimb Legal Fees $0 $50 $0 $50
Subtotal Operations & Maintenance $505,922 $1,115,473 $953,532 $1,110,528 Non-Operating Expenses
5310 Contribution to Other Agencies $12,107 $0 $19,179 $0 Subtotal Non-Operating Expenses $12,107 $0 $19,179 $0
Capital Outlay Expenses
5575 Equip-Other $0 $50,000 $0 $0
Subtotal Capital Outlay Expenses $0 $50,000 $0 $0
General Support Allocation
5991 Transfer Out-Gen Supp Alloc $584,501 $460,551 $383,793 $674,994 Subtotal General Support Allocation $584,501 $460,551 $383,793 $674,994 Total Expenses $1,963,332 $2,979,694 $2,287,848 $3,094,462 Net Total ($44,967) $171,606 $27,685 ($479,798)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 448 of 579
1367
Comm. Dev. Support Services
Budget Details
650-9321 - Dev/Traffic Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Licenses & Permits
4111 Grading Permits $2,700 $0 $5,250 $5,500
Subtotal Licenses & Permits $2,700 $0 $5,250 $5,500
Current Service Charges
4700 Site Plan Review Fees $19,805 $35,000 $23,545 $26,500 4704 Public Impr-Plan Check $520,304 $650,000 $667,143 $750,000 4707 Misc Engineering Fees $22,482 $100 ($22,482) $100
4715 Other Fees $10,406 $11,000 $18,026 $20,000
4790 Work Order Internal $168,195 $15,000 $20,330 $22,500 4791 Work Order External $206,047 $150,000 $296,382 $366,000 4792 Indirect Cost (ICAP) Reimb $48,848 $9,500 $26,547 $32,812 4799 Other Current Services $0 $0 $60 $0
Subtotal Current Service Charges $996,087 $870,600 $1,029,551 $1,217,912 Revenue - Other
4810 Reimbursements $16 $40 $0 $40
Subtotal Revenue - Other $16 $40 $0 $40
Total Revenues $998,803 $870,640 $1,034,801 $1,223,452
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $600,572 $681,882 $586,652 $663,323 5113 Salaries/Wages-O/T & Standby $363 $0 $724 $0
5114 Salaries/Wages-Other /PERS $15,231 $12,844 $15,013 $16,758 5115 Salaries/Wages-Vacation Pay $0 $0 $3,111 $0
5118 Salaries/Wages-Other/Non PERS $22,192 $32,068 $18,951 $22,864 Subtotal Salaries & Wages $638,357 $726,794 $624,452 $702,945 Benefits
5121 Medicare $9,513 $9,806 $9,316 $9,618
5122 Retirement-P.E.R.S. $145,754 $155,867 $125,618 $161,860 5130 Employee Health Ins $74,555 $80,073 $71,734 $82,014 5131 Retired Employee Health Ins $336 $4,538 $561 $645
5132 Workers Comp Ins $6,727 $10,038 $17,109 $12,543
5133 Deferred Compensation $4,396 $8,271 $4,269 $4,625
5135 Retiree Health Savings $750 $750 $692 $6,240
5136 OPEB ADC Contribution $0 $0 $0 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 449 of 579
1368
Comm. Dev. Support Services
Budget Details
650-9321 - Dev/Traffic Engineering
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $242,033 $269,343 $229,299 $277,544
Operations & Maintenance
5219 Household Expenses $273 $175 $238 $175
5240 Maintenance-Equipment $0 $520 $0 $520
5251 Office Expense $769 $2,360 $464 $2,360
5252 Postage $15 $100 $23 $100
5253 Educational Materials/Supplies $0 $190 $0 $190
5256 Memberships/Dues $283 $470 $1,088 $470
5257 Software Maintenance $1,354 $1,050 $1,050 $1,050
5258 Training/Travel/Meals $519 $5,200 $0 $5,200
5259 Special Departmental Expense $0 $50 $0 $50
5260 Legal Fees $2,790 $2,000 $487 $2,000
5261 Professional Services $24,985 $68,000 $29,700 $18,000 5264 Reimb Professional Service $47,072 $38,600 $18,498 $38,600 5265 Reimb Legal Fees $1,115 $800 $0 $800
Subtotal Operations & Maintenance $79,174 $119,515 $51,547 $69,515 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $320,319 $266,626 $222,188 $470,542 Subtotal General Support Allocation $320,319 $266,626 $222,188 $470,542 Total Expenses $1,279,884 $1,382,278 $1,127,487 $1,520,547 Net Total ($281,081) ($511,638) ($92,686) ($297,095)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 450 of 579
1369

FLOOD SUPPORT SERVICES
FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 451 of 579
1370
652 - W S Flood Support Fund
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property ($4,788) $0 ($3,101) $0
Current Service Charges $980,856 $1,150,000 $711,895 $1,625,525 Revenue - Other $157,548 $144,355 $16,326 $0
Total Revenues $1,133,616 $1,294,355 $725,119 $1,625,525 Expenses
Salaries & Wages $458,766 $771,429 $415,163 $607,574
Benefits $237,142 $294,107 $168,312 $305,677
Operations & Maintenance $13,695 $24,572 $16,343 $25,601 Non-Operating Expenses $173,992 $0 $0 $376,210
General Support Allocation $250,395 $291,147 $242,623 $310,462 Total Expenses $1,133,989 $1,381,256 $842,441 $1,625,525 Net Total ($373) ($86,901) ($117,322) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 452 of 579
1371
W S Flood Support Fund
Budget Details
652-9040 - Flood Protection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other ($3,218) $0 $187 $0
4301 Investment Pool Earnings ($1,570) $0 ($3,288) $0
Subtotal Use of Money & Property ($4,788) $0 ($3,101) $0 Current Service Charges
4790 Work Order Internal $376,006 $575,000 $284,890 $575,000 4792 Indirect Cost (ICAP) Reimb $604,850 $575,000 $389,731 $1,050,525 Subtotal Current Service Charges $980,856 $1,150,000 $674,621 $1,625,525 Revenue - Other
4825 Contributions $157,548 $144,355 $16,326 $0
Subtotal Revenue - Other $157,548 $144,355 $16,326 $0
Total Revenues $1,133,616 $1,294,355 $687,846 $1,625,525 Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $376,748 $706,944 $296,975 $557,485 5114 Salaries/Wages-Other /PERS $9,205 $14,197 $7,170 $28,813 5115 Salaries/Wages-Vacation Pay $15,015 $0 $27,741 $0
5117 Salaries/Wages-Sick Leave $22,124 $0 $55,204 $0
5118 Salaries/Wages-Other/Non PERS $34,047 $50,288 $28,073 $21,277 Subtotal Salaries & Wages $457,139 $771,429 $415,163 $607,574 Benefits
5121 Medicare $6,450 $9,955 $5,859 $8,084
5122 Retirement-P.E.R.S. $153,090 $166,087 $52,899 $139,539 5130 Employee Health Ins $60,247 $79,703 $50,373 $113,016 5131 Retired Employee Health Ins $7,084 $13,752 $44,932 $29,744 5132 Workers Comp Ins $240 $9,369 $8,171 $10,954
5133 Deferred Compensation $10,030 $15,242 $6,078 $4,340 5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
Subtotal Benefits $237,142 $294,107 $168,312 $305,677
Operations & Maintenance
5212 Small Tools/Instruments $0 $350 $0 $350
5215 Safety Clothing/Supplies $0 $400 $0 $600
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 453 of 579
1372
W S Flood Support Fund
Budget Details
652-9040 - Flood Protection
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5219 Household Expenses $0 $217 $0 $217
5221 Communications $0 $0 $120 $0
5240 Maintenance-Equipment $0 $20 $0 $20
5251 Office Expense $0 $600 $28 $600
5252 Postage $1 $2,500 $4 $2,500
5254 Ads/Promotions/Notices $120 $1,000 $0 $1,500
5255 Vehicle Expenses $1,413 $2,401 $2,755 $2,401
5256 Memberships/Dues $4,249 $4,984 $4,616 $4,313
5258 Training/Travel/Meals $7,787 $11,600 $8,820 $12,600 5259 Special Departmental Expense $120 $500 $0 $500
Subtotal Operations & Maintenance $13,689 $24,572 $16,343 $25,601 Non-Operating Expenses
5310 Contribution to Other Agencies $173,992 $0 $0 $376,210 Subtotal Non-Operating Expenses $173,992 $0 $0 $376,210 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $250,395 $291,147 $242,623 $310,462 Subtotal General Support Allocation $250,395 $291,147 $242,623 $310,462 Total Expenses $1,132,357 $1,381,256 $842,441 $1,625,525 Net Total $1,259 ($86,901) ($154,595) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 454 of 579
1373

SUSTAINABILITY FUND
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 455 of 579
1374
653 - Environmental Svcs&Sustanabili
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property ($625) $0 ($2,893) $0
Transfer In $705,155 $811,518 $676,265 $967,727
Total Revenues $704,531 $811,518 $673,372 $967,727
Expenses
Salaries & Wages $491,466 $603,416 $416,046 $664,374
Benefits $212,146 $221,326 $182,377 $301,578
Operations & Maintenance $573 $6,775 $1,316 $1,775
General Support Allocation $0 $234,084 $195,070 $0
Total Expenses $704,185 $1,065,602 $794,809 $967,727
Net Total $345 ($254,084) ($121,438) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 456 of 579
1375
Environmental Svcs&Sustanabili
Budget Details
653-9661 - Environmental Service & Sustai
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
Revenues
Use of Money & Property
4300 Interest-Other $478 $0 ($173) $0
4301 Investment Pool Earnings ($1,103) $0 ($2,720) $0
Subtotal Use of Money & Property ($625) $0 ($2,893) $0
Transfer In
4991 Transfers In - Gen Supp Alloc $704,904 $811,518 $676,265 $967,727 Subtotal Transfer In $704,904 $811,518 $676,265 $967,727 Total Revenues $704,280 $811,518 $673,372 $967,727
Expenses
Salaries & Wages
5111 Salaries/Wages-Regular $456,394 $566,368 $392,743 $631,059 5113 Salaries/Wages-O/T & Standby $1,278 $1,000 $1,585 $1,000 5114 Salaries/Wages-Other /PERS $4,955 $6,296 $1,563 $9,613 5115 Salaries/Wages-Vacation Pay $7,233 $0 $4,439 $0
5116 Salaries/Wages-Holiday Pay $0 $0 $294 $0
5118 Salaries/Wages-Other/Non PERS $21,605 $29,752 $15,423 $22,702 Subtotal Salaries & Wages $491,466 $603,416 $416,046 $664,374 Benefits
5121 Medicare $6,964 $7,657 $5,935 $9,150
5122 Retirement-P.E.R.S. $119,268 $130,473 $88,065 $152,481 5130 Employee Health Ins $75,112 $64,236 $68,040 $109,188 5131 Retired Employee Health Ins $1,633 $2,361 $4,329 $10,350 5132 Workers Comp Ins $5,524 $9,069 $13,059 $13,330
5133 Deferred Compensation $3,113 $7,231 $3,156 $3,958
5135 Retiree Health Savings $531 $300 $381 $3,120
5136 OPEB ADC Contribution $0 $0 $0 $0
5195 Retiree Health Reimb Offset $0 $0 $0 $0
5199 Payroll Reimbursement Offset $0 $0 ($586) $0
Subtotal Benefits $212,146 $221,326 $182,377 $301,578
Operations & Maintenance
5219 Household Expenses $0 $200 $0 $200
5251 Office Expense $578 $5,600 $77 $600
5254 Ads/Promotions/Notices $0 $0 $150 $0
5259 Special Departmental Expense $0 $0 $829 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 457 of 579
1376
Environmental Svcs&Sustanabili
Budget Details
653-9661 - Environmental Service & Sustai
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Requested
5261 Professional Services ($5) $975 $260 $975
Subtotal Operations & Maintenance $573 $6,775 $1,316 $1,775 General Support Allocation
5991 Transfer Out-Gen Supp Alloc $0 $234,084 $195,070 $0 Subtotal General Support Allocation $0 $234,084 $195,070 $0 Total Expenses $704,185 $1,065,602 $794,809 $967,727
Net Total $95 ($254,084) ($121,438) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 458 of 579
1377

CFD DEBT FUNDS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 459 of 579
1378
713 - C.F.D. #8 Series 99 Southport
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $3,020,719 $3,080,825 $2,903,442 $3,078,150 Use of Money & Property $117,019 $0 $105,120 $0
Total Revenues $3,137,738 $3,080,825 $3,008,562 $3,078,150 Expenses
Operations & Maintenance $8,501 $15,000 $6,973 $15,000
Non-Operating Expenses $2,953,917 $3,061,455 $2,947,353 $3,043,069 General Support Allocation $3,673 $4,087 $3,406 $20,081 Total Expenses $2,966,091 $3,080,542 $2,957,732 $3,078,150 Net Total $171,647 $283 $50,830 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 460 of 579
1379
716 - C.F.D. # 9 - Staple Project
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $18,793 $17,579 $17,508 $17,088 Use of Money & Property $1,084 $0 $1,005 $0
Total Revenues $19,876 $17,579 $18,513 $17,088
Expenses
Operations & Maintenance $2,759 $3,100 $2,751 $3,100
Non-Operating Expenses $14,546 $14,069 $14,000 $13,575
General Support Allocation $373 $434 $361 $413
Total Expenses $17,678 $17,603 $17,112 $17,088
Net Total $2,199 ($24) $1,401 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 461 of 579
1380
719 - C.F.D. # 12 - Raley's Field
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $290,123 $293,038 $272,849 $292,226 Use of Money & Property $18,962 $0 $24,518 $0
Revenue - Other $189,057 $189,057 $189,057 $189,057
Total Revenues $498,142 $482,095 $486,423 $481,283
Expenses
Operations & Maintenance $3,261 $3,750 $3,057 $3,750
Non-Operating Expenses $0 $12,281 $0 $12,281
Principal Expense $382,904 $398,473 $398,473 $409,274
Interest Expense $79,848 $66,369 $66,369 $52,436
General Support Allocation $1,051 $1,217 $1,014 $3,542
Total Expenses $467,064 $482,090 $468,913 $481,283
Net Total $31,078 $5 $17,510 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 462 of 579
1381
722 - CFD #14 - Newport Estates Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $733,641 $737,676 $671,662 $701,535 Use of Money & Property $55,159 $0 $43,283 $0
Total Revenues $788,800 $737,676 $714,944 $701,535
Expenses
Operations & Maintenance $13,820 $15,000 $13,709 $15,000 Non-Operating Expenses $286,742 $302,962 $288,447 $290,469 Principal Expense $260,000 $225,000 $225,000 $205,000
Interest Expense $200,029 $192,060 $192,060 $184,754
General Support Allocation $2,368 $2,693 $2,244 $6,312
Total Expenses $762,958 $737,715 $721,461 $701,535
Net Total $25,842 ($38) ($6,516) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 463 of 579
1382
723 - 14 Spe Tax Refunding CFD 8 & 9
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $197,484 $0 $167,480 $0
Revenue - Other $2,968,463 $2,993,849 $2,961,352 $2,970,989 Total Revenues $3,165,947 $2,993,849 $3,128,832 $2,970,989 Expenses
Operations & Maintenance $3,303 $0 $3,998 $5,000
Principal Expense $2,035,000 $2,155,000 $2,140,000 $2,246,775 Interest Expense $998,854 $834,850 $894,271 $719,214
General Support Allocation $3,311 $3,753 $3,127 $0
Total Expenses $3,040,468 $2,993,603 $3,041,396 $2,970,989 Net Total $125,479 $246 $87,436 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 464 of 579
1383
724 - CFD #15 Pheasant Hollow Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $148,737 $147,509 $141,446 $144,242 Use of Money & Property $5,471 $0 $4,926 $0
Total Revenues $154,208 $147,509 $146,371 $144,242
Expenses
Operations & Maintenance $6,247 $7,100 $6,115 $7,100
Non-Operating Expenses $140,846 $139,672 $135,340 $135,794 General Support Allocation $677 $757 $631 $1,348
Total Expenses $147,770 $147,529 $142,085 $144,242
Net Total $6,438 ($20) $4,286 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 465 of 579
1384
725 - CFD#16 Bridgeway Lakes Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $965,663 $960,295 $920,501 $954,797 Use of Money & Property $21,720 $0 $15,674 $0
Total Revenues $987,383 $960,295 $936,174 $954,797
Expenses
Operations & Maintenance $7,914 $10,000 $7,706 $10,000
Non-Operating Expenses $936,459 $948,555 $932,294 $938,246 General Support Allocation $1,505 $1,675 $1,396 $6,551
Total Expenses $945,878 $960,230 $941,395 $954,797
Net Total $41,505 $65 ($5,221) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 466 of 579
1385
727 - CFD #17-Parella Debt 03
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $366,786 $370,574 $348,892 $363,075 Use of Money & Property $14,350 $0 $12,793 $0
Total Revenues $381,136 $370,574 $361,685 $363,075
Expenses
Operations & Maintenance $15,909 $14,500 $13,677 $14,500 Non-Operating Expenses $343,749 $354,363 $344,492 $344,906 General Support Allocation $1,530 $1,751 $1,459 $3,669
Total Expenses $361,188 $370,614 $359,629 $363,075
Net Total $19,948 ($40) $2,056 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 467 of 579
1386
728 - CFD#18 Gateway Unit 4 Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $63,603 $59,641 $58,580 $56,726 Use of Money & Property $2,859 $0 $2,706 $0
Total Revenues $66,462 $59,641 $61,286 $56,726
Expenses
Operations & Maintenance $3,471 $4,000 $3,447 $4,000
Non-Operating Expenses $55,314 $55,118 $53,448 $52,016
General Support Allocation $478 $547 $456 $710
Total Expenses $59,262 $59,665 $57,350 $56,726
Net Total $7,199 ($24) $3,936 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 468 of 579
1387
729 - CFD#19 River Ranch Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $199,537 $198,879 $188,833 $198,776 Use of Money & Property $8,002 $0 $7,328 $0
Total Revenues $207,540 $198,879 $196,161 $198,776
Expenses
Operations & Maintenance $4,851 $6,000 $4,757 $6,000
Non-Operating Expenses $187,641 $192,107 $186,195 $191,120 General Support Allocation $698 $786 $655 $1,656
Total Expenses $193,190 $198,893 $191,608 $198,776
Net Total $14,350 ($14) $4,553 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 469 of 579
1388
731 - CFD #20 Bridgeway Lakes II Dbt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $712,799 $716,840 $680,812 $723,486 Use of Money & Property $67,332 $0 $53,489 $0
Total Revenues $780,131 $716,840 $734,301 $723,486
Expenses
Operations & Maintenance $10,225 $11,400 $8,115 $11,400 Non-Operating Expenses $0 $10,930 $0 $10,930
Principal Expense $410,000 $425,000 $425,000 $445,000
Interest Expense $283,394 $267,472 $267,472 $250,338
General Support Allocation $1,790 $2,045 $1,704 $5,818
Total Expenses $705,409 $716,847 $702,291 $723,486
Net Total $74,723 ($7) $32,010 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 470 of 579
1389
732 - CFD #21 Parlin Ranch Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $210,650 $207,710 $199,380 $204,056 Use of Money & Property $8,489 $0 $7,894 $0
Total Revenues $219,140 $207,710 $207,274 $204,056
Expenses
Operations & Maintenance $4,901 $7,500 $6,906 $7,500
Non-Operating Expenses $196,750 $199,409 $191,270 $194,819 General Support Allocation $724 $813 $677 $1,737
Total Expenses $202,375 $207,722 $198,853 $204,056
Net Total $16,765 ($12) $8,421 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 471 of 579
1390
734 - CFD #23 Triangle Area Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $420,333 $422,239 $398,145 $409,075 Use of Money & Property $18,612 $0 $16,034 $0
Total Revenues $438,945 $422,239 $414,178 $409,075
Expenses
Operations & Maintenance $2,385 $3,000 $2,314 $3,000
Non-Operating Expenses $434,068 $418,335 $405,620 $403,110 General Support Allocation $777 $889 $741 $2,965
Total Expenses $437,230 $422,223 $408,675 $409,075
Net Total $1,715 $16 $5,504 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 472 of 579
1391
735 - 2006 Special Tax Rev Bnds A&B
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $100,151 $0 $614,326 $0
Revenue - Other $3,485,259 $3,475,138 $3,459,329 $3,468,631 Total Revenues $3,585,410 $3,475,138 $4,073,654 $3,468,631 Expenses
Operations & Maintenance $8,022 $0 $5,275 $0
Principal Expense $2,370,000 $2,306,097 $2,475,000 $2,442,190 Interest Expense $1,202,580 $1,164,243 $1,081,455 $1,026,441 General Support Allocation $3,992 $4,523 $3,769 $0
Total Expenses $3,584,594 $3,474,863 $3,565,499 $3,468,631 Net Total $816 $275 $508,156 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 473 of 579
1392
736 - CFD #10 Series 2006 Brdgwy Isl
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $1,883,207 $1,894,692 $1,790,988 $1,852,443 Use of Money & Property $65,606 $0 $59,012 $0
Total Revenues $1,948,813 $1,894,692 $1,850,000 $1,852,443 Expenses
Operations & Maintenance $12,952 $16,000 $12,249 $16,000 Non-Operating Expenses $1,827,305 $1,875,742 $1,820,299 $1,823,919 General Support Allocation $2,524 $2,789 $2,324 $12,524 Total Expenses $1,842,781 $1,894,531 $1,834,873 $1,852,443 Net Total $106,032 $161 $15,127 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 474 of 579
1393
737 - CFD #11 Series 06 Gateway
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $350,652 $351,045 $333,177 $347,391 Use of Money & Property $13,200 $0 $11,862 $0
Total Revenues $363,852 $351,045 $345,039 $347,391
Expenses
Operations & Maintenance $6,546 $7,600 $6,457 $7,600
Non-Operating Expenses $337,694 $342,462 $331,753 $332,700 General Support Allocation $880 $982 $818 $7,091
Total Expenses $345,120 $351,044 $339,028 $347,391
Net Total $18,732 $1 $6,010 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 475 of 579
1394
739 - CFD #24 Bridgeway Lakes North
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $86,901 $83,069 $80,414 $79,008 Use of Money & Property $5,914 $0 $5,489 $0
Total Revenues $92,814 $83,069 $85,902 $79,008
Expenses
Operations & Maintenance $2,662 $3,200 $2,664 $3,200
Non-Operating Expenses $79,440 $79,352 $76,953 $74,969
General Support Allocation $469 $537 $448 $839
Total Expenses $82,571 $83,089 $80,064 $79,008
Net Total $10,243 ($20) $5,838 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 476 of 579
1395
742 - CFD #27 Bridge District Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $1,848,422 $1,847,223 $1,620,890 $1,860,501 Use of Money & Property $171,782 $0 $137,052 $0
Total Revenues $2,020,204 $1,847,223 $1,757,942 $1,860,501 Expenses
Operations & Maintenance $12,947 $17,000 $12,494 $17,000 Non-Operating Expenses $0 $47,898 $0 $47,898
Principal Expense $665,000 $685,000 $685,000 $710,000
Interest Expense $1,117,740 $1,093,059 $1,093,059 $1,071,621 General Support Allocation $3,681 $4,216 $3,513 $13,982 Total Expenses $1,799,368 $1,847,172 $1,794,066 $1,860,501 Net Total $220,836 $51 ($36,124) $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 477 of 579
1396
743 - 2012 Special Tax Refunding
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $30,383 $0 $22,346 $0
Revenue - Other $481,440 $484,421 $483,117 $485,106
Total Revenues $511,822 $484,421 $505,463 $485,106
Expenses
Operations & Maintenance $3,439 $0 $3,425 $0
Principal Expense $325,000 $340,000 $340,000 $355,000
Interest Expense $156,560 $143,836 $143,836 $130,106
General Support Allocation $482 $541 $451 $0
Total Expenses $485,481 $484,377 $487,712 $485,106
Net Total $26,341 $44 $17,751 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 478 of 579
1397
745 - 2016 Sp Tax Refund CFD21,23,24
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $43,847 $0 $184,009 $0
Revenue - Other $825,495 $831,579 $823,666 $823,167
Total Revenues $869,342 $831,579 $1,007,674 $823,167
Expenses
Operations & Maintenance $12,889 $0 $10,548 $0
Principal Expense $490,000 $515,000 $515,000 $530,000
Interest Expense $335,944 $315,072 $315,075 $293,167
General Support Allocation $1,263 $1,467 $1,223 $0
Total Expenses $840,096 $831,539 $841,845 $823,167
Net Total $29,246 $39 $165,829 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 479 of 579
1398
747 - CFD #29 Port Towne Debt
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Special Benefit Assessmt/Oper $246,944 $249,624 $238,557 $253,005 Use of Money & Property $18,376 $0 $14,295 $0
Total Revenues $265,321 $249,624 $252,852 $253,005
Expenses
Operations & Maintenance $9,724 $12,500 $9,752 $12,500
Principal Expense $70,000 $70,000 $70,000 $75,000
Interest Expense $168,150 $165,350 $165,350 $162,450
General Support Allocation $1,588 $1,844 $1,537 $3,055
Total Expenses $249,462 $249,694 $246,639 $253,005
Net Total $15,859 ($70) $6,213 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 480 of 579
1399
748 - 22 Spe Tax Refunding CFD 8 & 9
O&M Budget Requests
2023/2024
Actual
2024/2025
Budget
2024/2025
YTD
2025/2026
Request
Revenues
Use of Money & Property $19,362 $0 $949,132 $0
Total Revenues $19,362 $0 $949,132 $0
Expenses
Operations & Maintenance $9,029 $0 $3,600 $0
Total Expenses $9,029 $0 $3,600 $0
Net Total $10,333 $0 $945,532 $0
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 481 of 579
1400

SUPPLEMENTAL BUDGET

PROPOSALS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 482 of 579
1401
FY 2025/26 Budget
Summary of Supplemental Requests by Fund and Type
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) $ 109 Measure V Fund - $ - $ - $ - $ - $ - $ - $
110 Measure E Fund - $ 30,000 $ - $ 400,000 $ 430,000 $ - $ 430,000 $ 111 Measure N Fund - $ - $ - $ - $ - $ - $ - $
112 Measure O Fund - $ 3,501,955 $ 1,153,400 $ 9,500,000 $ 14,155,355 $ - $ 14,155,355 $ 201 Road Fund (Gas Tax) - $ - $ - $ - $ - $ - $ - $
203 Road Fund (SB1) - $ - $ - $ - $ - $ - $ - $
205 Traffic Improvement Fund - $ - $ - $ - $ - $ - $ - $ 206 Cable TV Fund - $ - $ - $ - $ - $ - $ - $
207 General Equipment Fund - $ 387,500 $ - $ - $ 387,500 $ 412,500 $ (25,000) $ 208 General Facilities Fund - $ - $ - $ - $ - $ - $ - $ 211 Park Improvement Fund - $ - $ - $ - $ - $ - $ - $
212 Tree Mitigation Fund - $ - $ - $ - $ - $ - $ - $
213 Landscaping & Lighting AD's - $ - $ - $ - $ - $ - $ - $ 215 Storm Water Maint. Fund - $ 2,300 $ - $ - $ 2,300 $ 2,300 $ - $ 218 Project Homekey ARP - $ - $ - $ - $ - $ - $ - $
219 Parking Improvement Fund - $ 265,000 $ - $ - $ 265,000 $ 100,000 $ 165,000 $ 221 Technology Impact Fees - $ - $ - $ - $ - $ - $ - $
229 Flood Protection In Lieu - $ - $ - $ - $ - $ - $ - $ 251-9451 AB939 - $ 2,900 $ - $ - $ 2,900 $ - $ 2,900 $
251-9455 Illegal Dumping Fee - $ - $ - $ - $ - $ - $ - $ 254-9555 Discovery Preschool - $ - $ - $ - $ - $ - $ - $ 256-9171 SAFER Grant - $ - $ - $ - $ - $ - $ - $
260 #REF! - $ - $ - $ - $ - $ - $ - $
261-9385 Affordable Housing Loans - $ 65,000 $ - $ - $ 65,000 $ - $ 65,000 $ 261-9386 Stone Lock Maintenance - $ - $ - $ - $ - $ - $ - $ 269-9176 CFD A-Gateway Services - $ - $ - $ - $ - $ - $ - $ 269-9177 CFD B-Newport Estates Services - $ - $ - $ - $ - $ - $ - $ 269-9178 CFD C-Bridgeway Island Service - $ - $ - $ - $ - $ - $ - $ 269-9179 CFD D-Southport Indust Park Sr - $ - $ - $ - $ - $ - $ - $ EXHIBIT A - FY 2025/26 PROPOSED BUDGET

FY 2025/26 Budget
Summary of Supplemental Requests by Fund and Type
FUND # FUND TITLE POSITIONS
ANNUAL

O&M ONE-TIME O&M

CAPITAL

PROJECTS TOTAL REVENUE NET
269-9180 CFD E-The Classics Services - $ - $ - $ - $ - $ - $ - $ 269-9181 CFD F-Pheasant Hollow Services - $ - $ - $ - $ - $ - $ - $ 269-9182 CFD G-Gateway, Unit 4 Services - $ - $ - $ - $ - $ - $ - $ 269-9183 CFD H-Bridgeway Lakes I Srvs - $ - $ - $ - $ - $ - $ - $ 269-9184 CFD I-River Ranch Services - $ - $ - $ - $ - $ - $ - $ 269-9185 CFD J-Parella Services - $ - $ - $ - $ - $ - $ - $ 269-9186 CFD K-River Walk Park - $ - $ - $ - $ - $ - $ - $ 269-9187 CFD L-Newport Grove Services - $ - $ - $ - $ - $ - $ - $ 269-9188 CFD M-The Rivers Services - $ - $ - $ - $ - $ - $ - $ 269-9189 CFD N-Parlin Ranch Services - $ - $ - $ - $ - $ - $ - $ 269-9192 CFD O-Linden South Services - $ - $ - $ - $ - $ - $ - $ 269-9193 CFD P-Ironworks Services - $ - $ - $ - $ - $ - $ - $ 269-9194 CFD R - Bridge District - $ - $ - $ - $ - $ - $ - $ 269-9195 CFD S - Port Towne - $ - $ - $ - $ - $ - $ - $ 269-9196 CFD T - Southport - $ - $ - $ - $ - $ - $ - $
270 General Rehab Reserve - $ - $ - $ - $ - $ - $ - $
286 Development Trust Fund - $ - $ - $ - $ - $ - $ - $
296 Bridge District IFD - $ - $ - $ - $ - $ - $ - $
297 Enhanced Infr Financing District - $ - $ - $ - $ - $ - $ - $ 313 General Fund Equipment Leases - $ 130,000 $ - $ - $ 130,000 $ 130,000 $ - $ 405 Bridge District CIP - $ - $ - $ - $ - $ - $ - $
501 Sewer Operating Fund - $ - $ - $ - $ - $ - $ - $
502 Sewer Capital Projects Fund - $ - $ - $ - $ - $ - $ - $ 506 Water Operating Fund - $ 2,300 $ - $ - $ 2,300 $ - $ 2,300 $ 507 Water Capital Projects Fund - $ - $ - $ 4,000,000 $ 4,000,000 $ - $ 4,000,000 $ 511 Refuse Operating Fund - $ - $ - $ - $ - $ - $ - $
516 Port Fund 1,800 $ - $ - $ - $ 1,800 $ - $ 1,800 $
610 Public Works Support Services - $ - $ - $ - $ - $ - $ - $ 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 $ 792 Bridge District Debt CFD 27 - $ - $ - $ - $ - $ - $ - $ TOTAL 843,991 $ 4,724,355 $ 1,519,920 $ 16,675,000 $ 23,763,266 $ 1,119,009 $ 22,644,257 $ EXHIBIT A - FY 2025/26 PROPOSED BUDGET

SUPPLEMENTAL O&M

BUDGET PROPOSALS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 485 of 579
1404
FY 2025/26 Budget
Supplemental O&M Budget Requests (Decision Packages)

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
Transfer Out - 544,800
Equipment, Capital Outlay - 175,000
Other - 10,000
TOTAL O&M SUPPLEMENTAL EXPENSES 1,519,920 5,568,346
Transfer In - 544,800
Other Revenue - 574,209
TOTAL REVENUES - 1,119,009
TOTAL REQUESTS, NET OF REVENUES 1,519,920 4,449,337 -
Personnel
Vehicle Expense
Supplies & Services
Debt Service
Technology & Software
Transfer Out
Equipment, Capital Outlay
Other
Transfer In
Other Revenue
Millions
Supplemental Requests by Type

ONGOING ONE-TIME
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 486 of 579
1405
FY 2025/26 Budget
Supplemental O&M Budget Requests (Decision Packages)

FUNDING SOURCE ONE-TIME ONGOING
General Fund 167,500 1,020,320
General Support Services Fund 75,000 531,012
Measure E Fund - 30,000
Measure K Fund - (900,000)
Measure O Fund 1,153,400 3,501,955
Community Development 5,500 41,800
Flood Support Services - -
Sustainability Fund 118,520 8,500
Housing Loans Fund - 65,000
EDH Grants Fund - 65,000
Parking Services Fund - 165,000
Other Funds (79,250)
TOTAL REQUESTS, NET OF REVENUES 1,519,920 4,449,337
- -
Millions
Supplemental Requests by Fund

ONGOING ONE-TIME
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 487 of 579
1406
FY 2025/26 Budget
Supplemental O&M Budget Requests (Decision Packages)
DP # TITLE DEPARTMENT FUNDING SOURCE ONE-TIME ONGOING
493 Training Budget Increase for Community Development Divisions Community Development General Fund, Community Development - 61,000 596 Parks Fence Maintenance and Repairs Parks & Recreation Measure O - 75,000 598 Parks Vehicle and Equipment Maintenance Parks & Recreation Measure O - 47,500 599 Parks Operations Equipment Replacements Parks & Recreation Measure O - 175,000 600 Parks Operations Fleet Vehicle Replacement Parks & Recreation Measure O - 262,500 602 Parks Plumbing Maintenance and Repairs Parks & Recreation Measure O - 68,500 672 New Position- Project Manager I/II Capital Projects General Fund 3,500 (28,800) 673 New Position - Program Technician Capital Projects General Fund 3,500 (20,913) 683 New Position - Associate Civil Engineer Capital Projects General Fund 3,500 (31,667) 694 City-Wide Mulch Parks & Recreation Measure O - 27,500 695 Landscape Contractor Parks & Recreation Measure O - 42,174 696 Playground Chip Refill Parks & Recreation Measure O - 18,750 698 Funding for CDD Electric Vehicles (Federal Voucher) Community Development Sustainability 118,520 - 738 Traffic Engineering: Traffic Operations Required Software Community Development General Fund 5,000 - 740 Finance Department Assessment Finance General Support Services - Finance 75,000 - 759 Purchase of Vehicle Capital Projects General Fund 65,000 4,500 791 Contract for Third Party EMS Training Fire Measure O - 20,000 793 Permitting Software Parks & Recreation General Fund - 50,000 794 City Hall Median Holiday Decor Parks & Recreation General Fund 15,000 - 803 Parking Enforcement Contract Economic Development & Housing Parking Services Fund - 165,000 814 Costs for Measure O Approved Positions Police Measure O 749,400 131,000 817 Axon Data Storage/Watchguard Data Transfer Police General Fund 72,000 - 821 Homeless Services Funding Increase Police Measure E - 20,000 827 Flood Program Administrative Analyst Capital Projects Flood Support Services/WSAFCA - - 830 New Building Code Purchase for Triennial Code Adoption Community Development General Fund 5,500 - 832 Vehicle Lease for Homeless Emergency Housing Program Economic Development & Housing Measure E - 10,000 833 Housing Loan Portfolio Monitoring and Servicing Economic Development & Housing Housing Loans Fund - 65,000 834 Measure O-Road Response Crew Equipment Public Works Measure O - 1,200,000 845 Shortfall for Vehicle Upfitting Fire Measure O 175,000 - 858 Training Consortium Increase Fire Measure O - 10,000 859 Health & Wellness Increase Fire Measure O - 11,000
860 On-Call Helicopter/Bulldozer Services Fire Measure O - 20,000 861 Physical Therapy Services/Exercise Equipment Maintenance Fire Measure O - 45,000 862 Increase to Operations Training Budget Fire Measure O - 200,000 863 Ongoing Costs for New Fire Mechanic and Administrative Analyst Fire Measure O - 9,470 866 Image Trend and Tablet Command Hardware and Associated Costs Fire Measure O 209,000 43,500 EXHIBIT A - FY 2025/26 PROPOSED BUDGET

FY 2025/26 Budget
Supplemental O&M Budget Requests (Decision Packages)
DP # TITLE DEPARTMENT FUNDING SOURCE ONE-TIME ONGOING
871 Measure O - Roads O&M Public Works Measure O 20,000 511,561 873 New Fire Type I Pumper Fire Measure O - 130,000
874 Fire Operations - PPE Fire General Fund - 20,000
875 Vehicle Maintenance - Operations Fire Measure O - 350,000 878 Operations Costs for Added Parks Operations Personnel Parks & Recreation Measure O - 78,500 896 Microsoft 365 Subscription Parks & Recreation General Fund - 25,000 911 Citywide Janitorial Contract Cost Increase Public Works General Fund, General Support Services - 170,500 912 CMO Reorganization City Manager's Office General Support Services - 446,100 914 Lighting & Landscape Subsidy (GF) Finance General Fund, Measure K - - RECLASS 1 Reclassify Program Associate to Administrative Analyst I Community Development Sustainability - 8,500 RECLASS 2 Reclassify Engineering Technician to Engineering GIS Technician City Manager's Office General Support Services - GIS - 8,162 TOTAL O&M REQUESTS 1,519,920 4,449,337

TRUE TRUE
EXHIBIT A - FY 2025/26 PROPOSED BUDGET

Budget Decision Package
$61,000.00
$61,000.00
$122,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00493
Status: Budget Review
Title: Training Budget Increase for Community Development Divisions Department: Community Development Priority: 2
Contact: Andrea Ouse Phone: (916) 617-4675
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Significant Increase
The Community Development Department (CDD) is requesting an increase in training budgets across all its divisions, as well as Administration, to ensure that staff remains up-to-date on evolving industry standards, technology, compliance regulations, and best practices. By investing in comprehensive and ongoing training, the department can enhance service delivery, improve employee morale and retention, and ensure that West Sacramento continues to be a well-managed and forward-looking city. Community Development Divisions currently maintain inequitable training/travel/meals in the O&M budgets; in addition, the inadequate funding is completely insufficient to meet current needs - at $400/year for Administration, the current funding is not even adequate for the Director to attend a required conference to maintain certifications, and does not account for training needs of the Senior Analyst or Administrative staff. Similar needs are broadly found throughout CDD's six divisions.

Investing in training is critical to maintaining an efficient, innovative, and responsive Community Development Department. By increasing the training budgets across all divisions, CDD will strengthen its workforce, improve service quality, and support its commitment to excellence in community development and service delivery.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
650 9310 5258 Administration Division Training/Travel/Meals $13,150.00 $13,150.00 650 9311 5258 Planning Division Training/Travel/Meals $10,250.00 $10,250.00 650 9315 5258 Building Training/Travel/Meals $11,900.00 $11,900.00 101 9655 5258 Transportation Training/Travel/Meals $5,200.00 $5,200.00 650 9321 5258 Dev Engineering Training/Travel/Meals $6,500.00 $6,500.00 101 9130 5258 Code Enforcement Training/Travel/Meals $6,500.00 $6,500.00 251 9451 5258 Env Services Training/Travel/Meals (AB939) $2,900.00 $2,900.00 215 9232 5258 Env Services Training/Travel/Meals (Stormwater) $2,300.00 $2,300.00 506 9613 5258 Env Services Training/Travel/Meals (Water Cons.) $2,300.00 $2,300.00

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 490 of 579
1409
215 9232 4990 Tsfr in from GF
Tsfr in from Waste Hauler revenues
($2,300.00) ($2,300.00)
105 9910 5950 Transfer to Storm
Transfer to Storm
$2,300.00 $2,300.00
Total $61,000.00 $61,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

Historically, CDD has not focused on the importance of providing staff with an opportunity to attend classes, seminars and conferences that will improve their performance within the Department and make them more knowledgeable, efficient and effective. Employees that are provided with access to opportunities are more satisfied with their jobs and are more motivated to serve the organization and the community. The following are the goals of providing adequate training budgets throughout CDD:

Enhance Knowledge and Expertise: Equip all staff with the necessary skills and knowledge to perform their duties efficiently, keeping pace with evolving industry standards and regulatory requirements.

Improve Service Delivery: Provide higher-quality services to residents, businesses, and developers through a welltrained staff who can handle complex projects and regulatory challenges.

Support Employee Development and Retention: Foster a culture of continuous improvement and professional growth to retain skilled employees and reduce turnover costs.

Promote Innovation and Efficiency: Encourage the adoption of new methodologies, tools, and technologies to streamline processes and enhance productivity across the department.

Consequences of Not Funding:

Without increased training budgets, the following consequences are likely:

Reduced Service Quality: Staff may struggle to keep up with regulatory and best practice changes, resulting in delays or suboptimal outcomes for residents and developers.

Higher Turnover Rates: Lack of investment in training can severely reduce employee satisfaction, increasing turnover and associated recruitment and onboarding costs.

Compliance Risks: Outdated knowledge can lead to inadvertent regulatory non-compliance, potentially exposing the city to penalties and liabilities.

Lower Efficiency: Without the latest skills and knowledge, staff may rely on outdated methods, causing inefficiencies that waste time and resources.

Decreased Morale and Higher Turnover: A lack of development opportunities may lead to disengagement among employees, further affecting productivity and the work environment.

Alternatives Considered:

Considering the severely underfunded CDD training budgets, none of these alternatives are desired. The goals is to provide adequate funding to allow CDD staff to access cost-effective yet thorough training opportunities.

Leverage Online Training and Webinars: Where possible, shift to lower-cost virtual training sessions to supplement inperson training. This would enable staff to access knowledge while controlling costs. (This would still occur if training budgets were increased).

Collaborate with Other Cities and Agencies: Explore partnerships with neighboring municipalities or regional associations to co-sponsor training programs, potentially reducing per-participant costs.

In-House Training Programs: Consider investing in a centralized training resource or dedicated trainer for the department, creating customized training opportunities tailored to the specific needs of CDD staff. However, there would be a greater cost associated with bringing on an in-house trainer.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 491 of 579
1410
Budget Decision Package
$75,000.00
$75,000.00
$150,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00596
Status: Budget Review
Title: Parks Fence Maintenance and Repairs
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Change to Existing Program/Service
Aging city fences are increasingly damaged due to vandalism and deferred maintenance, raising security concerns and creating a critical need for additional funding for maintenance and repairs. Damaged and failing fences result in a safety issue and significant losses to City assets including park infrastructure, utilities, vehicles and equipment. City Parks Operations Department experiences theft and vandalism on a weekly, and often times daily occurrence and the current budget allocation is not sufficient to repair and maintain park facility fencing throughout the City. The increase in funding will support a fencing contractor to completed fence repairs that occur at sports fields, outdoor courts, trails, open space, and park facilities. The funding will also help repair security fencing to protect the Park Operations vehicles and equipment from vandalism.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5241 Park Fence Maintenance and Repairs
Improved fence repairs and maintenance throughout city
parks, trails, open spaces, sports fields and courts, and associated parks facilities
$75,000.00 $75,000.00
Total $75,000.00 $75,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

Improve the quality and efficiency of fence repairs and maintenance throughout city parks, trails, open spaces, sports fields, courts, and related facilities. This initiative seeks to enhance safety and security in these areas, protect city assets, and provide a better experience for the community. By securing additional funding and engaging specialized contractors, we will address current damage, prevent future issues, and uphold the integrity of our recreational spaces.

Consequences of Not Funding:

Not funding the necessary repairs and maintenance of city fences could lead to increased safety risks, as deteriorating conditions may compromise the security of parks, trails, and recreational areas, resulting in potential accidents.

Additionally, the lack of timely repairs can cause further deterioration, leading to more costly fixes in the future.

Continued theft and vandalism may escalate, resulting in significant losses to city vehicles, equipment, and infrastructure. This decline in the quality of recreational spaces could discourage community use and participation in outdoor activities, ultimately eroding public trust in the city’s ability to manage and protect these areas.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 492 of 579
1411
Alternatives Considered:

Both alternatives present significant risks that could adversely affect safety, security, and the quality of services provided by the Parks Department. Continuing with current maintenance capacities may save budget funds but defers necessary repairs.

A. Continue with Current Maintenance Capacities
B. Reduce Other Areas of the Parks Budget
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 493 of 579
1412
Budget Decision Package
$47,500.00
$47,500.00
$95,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00598
Status: Budget Review
Title: Parks Vehicle and Equipment Maintenance
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Change to Existing Program/Service
Parks Department needs additional funding to improve vehicle and equipment maintenance intervals and establish new service contracts for its growing fleet of vehicles and equipment, aiming to reduce repair downtime. Current maintenance costs exceed the budget due to reallocations and issues such as vandalism and theft, with particular underfunding for vehicles used by the homeless encampment teams.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5255 Vehicle Maintenance and Repairs
To obtain adequate funding for the growing Parks
Operations fleet of vehicles and equipment, improving
the safety and limiting potential safety risks to City Staff, along with curbing existing budget overages.
$23,750.00 $23,750.00
112 9520 5240 Equipment Maintenance and Repair
To obtain adequate funding for the growing Parks
Operations fleet of vehicles and equipment, improving
the safety and limiting potential safety risks to City Staff, along with curbing existing budget overages.
$23,750.00 $23,750.00
Total $47,500.00 $47,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

The primary goals are to secure adequate funding for the maintenance of Parks Operations vehicles and equipment while enhancing safety and mitigating risks associated with aging equipment. Additionally, strategies will be implemented to control budget overages and promote sustainability through the adoption of more eco-friendly equipment options.

Consequences of Not Funding:

Not securing funding will lead to increased vehicle and equipment downtime, disrupting parks services and emergency response while exacerbating existing budget overages. This will compromise the safety of city staff, diminish asset value, and potentially erode public trust in the Parks Department, ultimately reducing community engagement and support for future initiatives.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 494 of 579
1413
Alternatives Considered:

1. Short-Term Solutions: Options like repairing existing equipment or renting may provide temporary relief but fail to ensure long-term safety and efficiency.

2. Gradual Replacement Risks: A phased replacement strategy could spread costs but would likely lead to ongoing inefficiencies and safety issues, highlighting the need for a comprehensive funding solution.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 495 of 579
1414
Budget Decision Package
$175,000.00
$175,000.00
$350,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00599
Status: Budget Review
Title: Parks Operations Equipment Replacements
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Significant Increase
To enhance the safety and overall conditions of our city parks, athletic fields, trails, open spaces, and related facilities to achieve our goals set forth in the city's strategic plan. We must acquire replacement equipment as existing items have reached the end of their useful lifespan.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
207 9520 5575 Purchase of Equipment
Requesting funding to replace equipment that has
reached its lifespan expiration.
$175,000.00 $175,000.00
112 9520 5950 Transfer From 207
Transfer from 112 to 207
$175,000.00 $175,000.00
207 9520 4990 Transfer in from Measure O
Tsfr in
($175,000.00) ($175,000.00)
Total $175,000.00 $175,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

The main objective of this funding request is to obtain financial support for essential equipment that will improve the safety, efficiency, and sustainability of our city parks and facilities. By fulfilling this goal, the city will strengthen its capacity to maintain and manage parks, trails, and facilities, while also addressing critical community safety and environmental sustainability needs.

Consequences of Not Funding:

If funding is not secured, aging equipment will compromise safety and efficiency in park maintenance, leading to increased hazards and repair costs. This could negatively affect community well-being and engagement, resulting in dissatisfaction among residents and potential long-term damage to local parks and facilities.

Alternatives Considered:

We considered alternatives such as repairing existing equipment, renting, and phased replacements, but these options do not effectively address the urgent need for reliable and safe equipment. Each alternative presents significant drawbacks, including ongoing maintenance costs and safety risks, making a full equipment replacement the most viable solution.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 496 of 579
1415
Budget Decision Package
$237,500.00
$237,500.00
$475,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00600
Status: Budget Review
Title: Parks Operations Fleet Vehicle Replacement
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: Yes
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Significant Increase
The Parks Operations fleet consists of vehicles that have surpassed their 6–10-year lifespan, leading to repair costs that exceed their overall value. Several vehicles are experiencing significant mechanical issues, which are hindering city operations. This is mandatory because the replacement of aging vehicles in the Parks Operations fleet is essential for maintaining operational efficiency and ensuring timely responses to resident needs.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
207 9520 5572 Parks Operations Vehicle Replacement Purchases Requested funding for Parks Operations replacement
vehicles due to lifespan expirations.
$212,500.00 $212,500.00
112 9520 5255 Fuel Costs
Additional funding for vehicle and equipment fuel due to high fuel costs and the increased number of parks,
inventory and park operation demands.
$25,000.00 $25,000.00
112 9520 5950 Transfer to Equipment Replacement Fund
Transfer to Equipment Maintenance Fund
$237,500.00 $237,500.00
207 9520 4990 Transfer from Measure O
Transfer in from Measure O
($237,500.00) ($237,500.00)
Total $237,500.00 $237,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

The objectives for fleet vehicle replacement include enhancing operational efficiency by minimizing downtime and maintenance costs, ensuring compliance with California Air Resources Board (CARB) regulations through the transition to electric vehicles, and managing the budget effectively to prevent shortfalls. Additionally, these efforts aim to improve resident services and support the city’s sustainability initiatives by reducing the carbon footprint of the Parks Operations fleet.

Consequences of Not Funding:

Failing to fund fleet vehicle replacements would lead to higher maintenance costs and increased downtime, adversely impacting park services and creating budget shortfalls that hinder staff's ability to address resident concerns.

Alternatives Considered:

1. Retaining Existing Vehicles: Offers immediate savings on purchase costs but incurs high maintenance expenses and service disruptions due to increased downtime.

2. Not Increasing Maintenance and Fuel Budget: Provides short-term savings, but may lead to cuts in essential services, resulting in long-term operational inefficiencies.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 497 of 579
1416
Budget Decision Package
$68,500.00
$68,500.00
$137,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00602
Status: Budget Review
Title: Parks Plumbing Maintenance and Repairs
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Change to Existing Program/Service
The Parks Department is facing challenges in maintaining restroom facilities in city parks due to rising repair costs linked to the unhoused, with frequent occurrences of vandalism, leading to long closures and public health concerns.

Current budgets are insufficient, requiring outside contractors for urgent repairs. To improve management and reduce labor costs, the department plans to install automated door locks at three facilities as part of a pilot program to enhance safety. Additionally, the new Southport Levee Trailhead restroom requires regular pumping due to a lack of sewer infrastructure, and funding for this ongoing cost needs to be added to the budget as an annual expense.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5241 Park Plumbing Maintenance and Repairs
Plumbing repairs (restrooms and hydration stations) due to aged infrastructure and vandalism.
$68,500.00 $68,500.00
Total $68,500.00 $68,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

Secure funding to effectively maintain restroom facilities in city parks, addressing rising repair costs linked to vandalism and the homelessness crisis. This includes implementing automated door locks at three facilities to enhance security and reduce labor costs, as well as ensuring ongoing operational support for the Southport Levee Trailhead restroom.

By obtaining annual funding from Measure O, the department aims to improve restroom safety, functionality, and public health while minimizing budget shortfalls and facility closures.

Consequences of Not Funding:

Not funding restroom maintenance and improvements would result in increased repair costs due to ongoing vandalism, leading to facility closures and limited public access. Poorly maintained restrooms could pose health risks and discourage park use, while continued manual locking would raise labor costs. Additionally, budget shortfalls could limit resources for essential maintenance, ultimately decreasing community satisfaction and trust in park facilities. Overall, inadequate funding would compromise the safety and quality of restroom facilities in city parks.

Alternatives Considered:

Each option presents challenges in both operations and budget, potentially failing to address the root causes of vandalism and maintenance issues.

1. Enhanced Staffing: Hiring additional personnel, though costly, and could strain the budget.

2. Temporary Restroom Solutions: Using portable restrooms during peak times, which may impact user experience and incur high costs.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 498 of 579
1417
Budget Decision Package
($25,300.00)
($40,617.00)
($65,917.00)
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00672
Status: Budget Review
Title: New Position- Project Manager I/II
Department: Capital Projects Priority: 1
Contact: Jaipal Chahal Phone: (916) 617-5302
Mandatory: No
Section 1 - General Information
Strategic Plan:

City Facilities & Infrastructure Financing Strategy
Description:

Project Type:

Change to Existing Program/Service
To effectively manage the increasing workload and ensure the timely completion of projects for the city’s core services, it is essential to add at least two additional Project Managers to the Capital Projects Development (CPD) division.

Currently, the division oversees more than 60 projects, divided among five full-time employees (FTEs) and one parttime assistant. Each project requires an average of 180 hours to complete, but with only 150 hours available across the current staff, the division is facing a significant capacity deficit. This shortage leads to project delays across the portfolio, forcing the division manager to divert attention from strategic initiatives to assist with daily project management tasks.

A recent Department Assessment further highlighted the urgent need for additional project management support. The study revealed that CPD Project Managers are handling a workload more than triple that of their Engineering counterparts. Despite the average dollar amount managed per project remaining relatively consistent from 2021 to 2022, the 22/23, and 24/25 fiscal years saw a significant surge in workload. CPD Project Managers are now responsible for nearly double the project dollar amounts compared to their peers in Engineering, further emphasizing the strain on the department.

With the projected increase to over 80 projects in the near future, many of which are essential to maintaining and expanding the city’s core services, the need for resources will escalate. To meet this growing demand, a minimum of eight full-time Project Managers will be required to ensure operational efficiency and prevent delays. This is especially important as more facilities-related Capital Improvement Projects (CIP) are programmed and expected soon.

By adding two additional Project Managers, the division can close the current capacity gap, restore focus on long-term improvements for both the department and the city’s critical services, and ensure efficient project delivery. This investment in personnel is crucial for maintaining operational excellence during a time of expansion and for successfully managing the increased workload of projects tied to core city functions.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9652 5111 Funding For New Project Manager Position
The PM position will be funded 75%-80% by CIP
projects, currently and in the future.
prorated for 9 months in year 1
$125,000.00 $171,283.00
101 9652 5258 Training
Requested to attend conference, trainings and seminars. $1,000.00 $1,000.00
101 9652 5256 Membership Dues
Requested to fund Membership Dues
$500.00 $500.00

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 499 of 579
1418
101 9652 5251 Office Chair
Requested to purchase office chair.
$500.00 $0.00 Yes
101 9652 5239 Laptop
Requested to purchase laptop for employee.
$3,000.00 $0.00 Yes
101 9652 5215 PP&E- Vest, Hard hat, gloves & glasses; rain gear & boots
Required to provide safety equipment to new employees.
$600.00 $300.00
101 9652 5221 Cell Phone Reimbursement
Requesting to pay for cell phone usage.
$300.00 $300.00
101 9652 4790 WO Revenue
WO revenue (assume 50% of position costs)-RR
($62,500.00) ($85,600.00)
101 9652 4792 ICAP Revenue
ICAP revenue @ 150% of WO revenue
($93,700.00) ($128,400.00)
Total ($25,300.00) ($40,617.00)
Section 3 - Detailed Information
Objectives/Need for Request:

Adding this new Project Manager position to the CFD Division will allow Capital Projects to complete CIP projects in a timely manner and allow Project Managers to keep up with the increasing demands of the City's and the CIP project requests.

Consequences of Not Funding:

Failure to fund the new Project Manager position will hinder the ability to complete CIP projects efficiently and effectively, including unplanned emergency projects throughout the City. This shortfall in staffing could potentially lead to mistakes and issues arising during project execution, risking successful delivery of CIP projects. Without adequate staff, the department may struggle to manage project timelines, budgets, and resources, increasing the likelihood of delays, cost overruns, or the need for third party consultants. Additionally, the lack of staff may impede the department's ability to respond promptly and effectively to unplanned emergency projects, potentially compromising public safety and service delivery.

Alternatives Considered:

Alternatively, the department could explore other strategies to address staffing needs within the CFD Division. This could include adding a second extra-help position or hiring third-party consultants to assist the division with CIP projects.

Section 4 - Attachments
Attachment Attachment Description
Job Description PM I/II
New Position Request Form - PM

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 500 of 579
1419
Budget Decision Package
($17,413.00)
($29,720.00)
($47,133.00)
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00673
Status: Budget Review
Title: New Position - Program Technician
Department: Capital Projects Priority: 1
Contact: Jaipal Chahal Phone: (916) 617-5302
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Change to Existing Program/Service
The Program Technician will play a critical support role within the Capital Projects Construction and Facilities Development Division (CFD), aiding Project Managers in the oversight and coordination of various Capital Improvement Projects (CIP) essential to the city’s core services. This position provides administrative, logistical, and technical support to help ensure that projects are delivered on time, within budget, and in alignment with city standards and strategic goals. With an increasing number of projects on the horizon, this role is vital to maintaining efficient project workflows and enabling Project Managers to focus on high-level project management tasks.

Key Responsibilities of this role:
• Project Coordination Support: Assist Project Managers in organizing and tracking project activities, timelines, and deliverables. Help prepare project schedules, track milestones, and update project management software. • Documentation and Reporting: Maintain accurate and up-to-date project documentation, including meeting minutes, status reports, and project logs. Assist with preparing project reports and presentations for management and stakeholders.
• Administrative Assistance: Provide general administrative support to Project Managers, including scheduling meetings, organizing project files, processing invoices, and coordinating communication with project teams, contractors, and city departments.
• Data Collection and Analysis: Gather and analyze project-related data to support decision-making. Help prepare budget summaries, track expenditures, and ensure alignment with budget projections. • Stakeholder Communication: Serve as a point of contact for project-related inquiries. Assist in drafting and distributing communications to internal and external stakeholders to keep them informed on project progress. • Quality Control and Compliance Support: Assist in reviewing project plans and deliverables to ensure compliance with city standards, codes, and safety regulations. Support Project Managers in identifying potential issues and ensuring quality control measures are followed.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9652 5111 Program Technician Assistant
70-80% of this positions time will be billed to CIP
projects.
$92,087.00 $125,980.00
101 9652 5258 Training
Requesting for new employee to be able to attend
conferences, trainings, and seminars.
$1,000.00 $1,000.00
101 9652 5256 Membership Dues
Requested to pay Membership Dues
$500.00 $500.00
101 9652 5251 Office Chair
Requesting funds to pay for office chair.
$500.00 $0.00 Yes

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 501 of 579
1420
101 9652 5239 Laptop
Requesting to purchase laptop for new employee
$3,000.00 $0.00 Yes
101 9652 5215 PP&E- Vest, Hard hat, gloves & glasses; rain gear & boots
Required to purchase safety equipment for new
employees
$600.00 $300.00
101 9652 4790 WO Revenue
WO Revenue (50%)
($46,050.00) ($63,000.00)
101 9652 4792 ICAP Revenue
ICAP Revenue
($69,050.00) ($94,500.00)
Total ($17,413.00) ($29,720.00)
Section 3 - Detailed Information
Objectives/Need for Request:

Adding this new Program Technician position to the CFD Division will allow Capital Projects to complete CIP projects in a timely manner and allow Project Managers to keep up with the increasing demands of the City's and the CIP project requests.

Consequences of Not Funding:

Failure to fund the new Program Technician position will hinder the ability to complete CIP projects efficiently and effectively, including unplanned emergency projects throughout the City. This shortfall in staffing could potentially lead to mistakes and issues arising during project execution, risking successful delivery of CIP projects. Without adequate staff, the department may struggle to manage project timelines, budgets, and resources, increasing the likelihood of delays, cost overruns, or the need for third party consultants. Additionally, the lack of staff may impede the department's ability to respond promptly and effectively to unplanned emergency projects, potentially compromising public safety and service delivery.

Alternatives Considered:

Alternatively, the department could explore other strategies to address staffing needs within the CFD Division. This could include adding a second extra-help position or hiring third-party consultants to assist the division with CIP projects.

Section 4 - Attachments
Attachment Attachment Description
Job Description Program Tech
Job Description Program Tech

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 502 of 579
1421
Budget Decision Package
($28,133.00)
($43,878.00)
($72,011.00)
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00683
Status: Budget Review
Title: New Position - Associate Civil Engineer
Department: Capital Projects Priority: 1
Contact: David Wong Phone: (916) 617-4669
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
There has been increasing demand by residents to maintain and improve public infrastructure, especially transportation facilities such as roads and bridges. With the passage of Measure O to fund essential services such as road repairs and improvements, the City is finally in a position to fund much needed roadway improvement projects.

Delivery of these additional projects will only be possible if an Engineer is available to oversee the planning, design and construction phases of these new projects.

This position will allow Capital Projects to deliver additional roadway improvement projects while maintaining the existing delivery schedule of other essential infrastructure projects such as sewer and water utility improvements.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9653 5111 Funding for New Associate Civil Engineer Position This position will be funded 75%-80% by CIP projects,
currently and in the future.
$137,067.00 $187,922.00
101 9653 5258 Training
Requesting funding for conferences, training and
seminars.
$1,000.00 $1,000.00
101 9653 5256 Membership Dues
Requested to pay for industry association membership
dues.
$500.00 $500.00
101 9653 5256 Professional Licensing
Requested to pay for Engineering License
$500.00 $500.00
101 9653 5251 Office Chair
Office Furniture for new staff position
$500.00 $0.00 Yes
101 9653 5239 Laptop
Requested to purchase laptop for new employee.
$3,000.00 $0.00 Yes
101 9653 5215 PP&E- Vest, Hard hat, gloves & glasses; rain gear & boots
Required to pay for safety equipment for all new
employees.
$300.00 $300.00
101 9653 5221 Cell Phone Reimbursement
Requesting to fund cell phone usuage.
$300.00 $300.00
101 9653 4790 WO Revenue
WO Revenue
($68,500.00) ($93,500.00)
101 9653 4792 ICAP Revenue
ICAP Revenue
($102,800.00) ($140,900.00)
Total ($28,133.00) ($43,878.00)

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 503 of 579
1422
Section 3 - Detailed Information
Objectives/Need for Request:

Adding this new position to the Engineering Division will allow Capital Projects to complete CIP projects in a timely manner and allow the Department to keep up with the increase demands by the City for new CIP project requests.

Consequences of Not Funding:

Failure to fund the new Engineer position will hinder the ability to complete CIP projects efficiently and effectively, including upcoming roadway improvement projects funded by Measure O. This shortfall in staffing could potentially lead to mistakes and issues arising during project execution, risking successful delivery of CIP projects. Without adequate staff, the department may struggle to manage project timelines, budgets, and resources, increasing the likelihood of delays, cost overruns, or the need for third party consultants.

Alternatives Considered:

Alternatively, the department could explore other strategies to address staffing needs within the Engineering Division.

This could include hiring third-party consultants to assist the division with CIP projects.

Section 4 - Attachments
Attachment Attachment Description
Associate Engineer Job Description
New Position Request Form

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 504 of 579
1423
Budget Decision Package
$27,500.00
$27,500.00
$55,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00694
Status: Budget Review
Title: City-Wide Mulch
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

New Program/Initiative
This request is to receive annual funding to provide a joint contract for mulch procurement and spreading throughout City properties and landscapes. SB1383 is a landfill waste reduction mandate in California and the goal is to reduce organic waste landfill disposal by 75% throughout the state of CA. The legislation requires the city to procure approximately 4,371 tons of mulch or compost annually. The City owns numerous properties, nearly all of which feature adjacent landscapes that require additional mulch in their planter beds. These requested funds will ensure we meet the required 4,371 tons of required annual mulch and be accessible to various departments, including Public Works, Fire, Police, Economic Development, Parks and Recreation, and the Port. Other areas that can benefit from this funding include CFD landscapes, City Hall, and the CAM.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5241 Mulch Materials/Labor
Funding for the purchase of city-wide mulch purchases,
in addition to labor. We won't know the cost of labor until this is put out via RFP.
$27,500.00 $27,500.00
Total $27,500.00 $27,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

Enhance and maintain high-quality city infrastructure while achieving SB1383 organic waste procurement targets of 4,371 tons of mulch or compost annually. Foster healthier landscapes that improve stormwater retention during rain events, lower plant replacement costs, reduce pesticide usage, and boost community morale and pride in the condition of public spaces.

Consequences of Not Funding:

Failing to fund mulch or compost results in deteriorating landscapes, increased pest and disease prevalence, and higher maintenance and water costs. This decline in soil health and plant vitality can lead to penalties for noncompliance with SB1383, negatively affecting community spaces and engagement.

Alternatives Considered:

Alternatives to funding the requested mulch for planter beds include reallocating resources from other landscaping projects or reducing the frequency of mulch applications to lower-priority areas.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 505 of 579
1424
Budget Decision Package
$42,174.00
$42,174.00
$84,348.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00695
Status: Budget Review
Title: Landscape Contractor
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Change to Existing Program/Service
This annual funding request is aimed at supporting park maintenance operations, enabling a faster response time for maintenance activities in specific parks. The focus will be on areas such as shrub beds, parking lots, and open spaces, allowing the current staff to prioritize high-traffic areas and urgent tasks. By providing maintenance support services at selected park sites across the city, existing Parks staff can allocate resources to larger and more frequently visited park sites and services. The Parks, Recreation, and Open Space Master Plan, which involved extensive community engagement, highlighted the community's strong desire to prioritize the maintenance of existing facilities.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5261 Landscape Contractor Support Services
Funding is being requested to help cover the support
services for the landscape maintenance for Parks
throughout the city.
$37,957.00 $37,957.00
112 9520 5261 10% Contingency
Requesting 10% Contingency for any On-Call services
we may encounter that fall outside of the original scope. $4,217.00 $4,217.00
Total $42,174.00 $42,174.00
Section 3 - Detailed Information
Objectives/Need for Request:

Secure funding to enhance park maintenance citywide, ensuring that public health and safety standards are not only met but exceeded, fostering safe and welcoming community spaces for all residents.

Consequences of Not Funding:

1. Public Health Risks: Continued deterioration of park sites may lead to potential health hazards for visitors.

2. Safety Concerns: Increased risk of accidents or injuries due to neglected facilities and infrastructure.

3. Higher Long-Term Costs: Neglecting maintenance now can lead to more expensive repairs and upgrades in the future.

Alternatives Considered:

1. Create new full-time positions for the work - This alternative is currently being evaluated as part of a larger long-term park maintenance staffing strategy.

2. Reduce the scope of work to reduce costs - Although this option will provide some additional support, it won't likely be enough to focus resources on other more utilized park sites to make a big difference.

3. Continue with current park maintenance practices - This alternative will result in continued strain on Park maintenance resources, and further decline of park conditions.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 506 of 579
1425
Budget Decision Package
$18,750.00
$18,750.00
$37,500.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00696
Status: Budget Review
Title: Playground Chip Refill
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Change to Existing Program/Service
The city currently maintains 28 parks with play structures that use Playground Certified Chip Mulch for safety. This mulch needs to be refreshed or replaced every few years to protect children from falls and comply with Federal Consumer Product Safety Standards for Playgrounds. While mulch is being replaced in some areas, it often occurs only when conditions become critical, due to low staffing that prioritizes other maintenance needs. This funding request aims to procure and install approximately 400-450 cubic yards of playground chip mulch annually across the parks, selected based on their specific needs. The chip mulch should be at least 12 inches deep around play structures to effectively cushion falls, as compacted or insufficient levels can create hazardous conditions and hinder access for children, including those with disabilities.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5241 Labor and Materials Annual Installation
Requested annual funding for the labor and materials for annual installation of playground chip mulch.
$18,750.00 $18,750.00
Total $18,750.00 $18,750.00
Section 3 - Detailed Information
Objectives/Need for Request:

Ensure high-quality municipal services and infrastructure by providing safe parks for residents and enhancing the visual appeal of these spaces while meeting safety standards.

Consequences of Not Funding:

Without an annual playground chip replacement fund, there is an increased risk of injury for park users and risk of legal action against the City stemming from negligence which ultimately could undermine community trust and strain City resources.

Alternatives Considered:

1. Performing work inhouse- which takes time away from already stretched staff from other priorities

2. Rototill mulch to fluff it and increase air pockets- this has been done in areas, but the mulch is breaking down and needs to be replaced, it also causes potential damage to base filter fabric which would lead to additional repair costs.

3. Procure chip mulch inhouse and use a vendor to install it (which is an option depending on costs proposals).

4. Leave the playgrounds as is, which would continue to increase the deferred maintenance and increase public risk.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 507 of 579
1426
Budget Decision Package
$118,520.00
$0.00
$118,520.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00698
Status: Budget Review
Title: Funding for CDD Electric Vehicles (Federal Voucher) Department: Community Development Priority: 2
Contact: Ryan Burnett Phone: (916) 617-5025
Mandatory: No
Section 1 - General Information
Strategic Plan:

Climate Action Plan Implementation
Description:

Project Type:

One Time Expenditure
The City has been allocated $118,520 in funding from the Federal Energy Efficiency and Conservation Block Grant (EECBG). Staff have submitted an application to use these funds toward the purchase of three electric vehicles. Because this is listed as an approved activity, and because the purchase of electric vehicles is extremely simple to implement, as well as the primary method to reduce the effects of climate change, staff believe the application is nearly guaranteed approval. These three vehicles will replace the Sustainability Division vehicle, as well as the two pool vehicles used by Community Development. This program functions as a voucher. Staff need up-front funding to purchase the cars in order to receive reimbursement through this program.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
653 9661 5255 Funding for CDD Electric Vehicles (Federal Voucher) Voucher from the Federal Energy Efficiency and
Conservation Block Grant. The City's funds have already been allocated and the application's submitted activity aligns with a top priority within the voucher program.
$118,520.00 $0.00 Yes
Total $118,520.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

This activity has numerous benefits. The existing Community Development vehicles are on a perpetual lease, so replacing them with vehicles through this voucher will save the City ongoing expenses. Second, replacing fuel-based transportation with low-emission and zero-emission alternatives is one of the listed actions in the City's draft Climate Action Plan. Additionally, the City is committed to demonstrating leadership to the community. By moving toward electric cars, we will show strong leadership and affect change through the normalization of the use of electric vehicles.

Consequences of Not Funding:

Climate change is the biggest challenge facing the world, and each government entity will be judged by how they respond to this looming crisis. If this free funding source is passed by, the City will miss a great opportunity to get the ball rolling on moving our fleet to 100% electric vehicles.

Alternatives Considered:

Funding may come again in another form, or from State sources.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 508 of 579
1427
Budget Decision Package
$5,000.00
$5,000.00
$10,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00738
Status: Budget Review
Title: Traffic Engineering: Traffic Operations Required Software Department: Community Development Priority: 1
Contact: Jason McCoy Phone: (916) 617-4832
Mandatory: Yes
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

New Program/Initiative
Currently we do not have the necessary suite of software available to the City Traffic Engineer to perform his duties as assigned. The City once had essential traffic engineering software such as Synchro and travel modeling capability several years ago when the Transportation Division was under Capital Projects, however the City, having been without a traffic engineer for years passed those duties on to on-call consultants to perform traffic engineering work including signal timing, modeling analysis, development reviews, etc. With the valuable addition of Jimmy Fong now onboard as the City's Senior Traffic Engineer, we require reinstating the suite of software to perform those job functions once again. This suite of software includes:
• Bluebeam (for conceptual transportation plans, traffic control plan review and markups) - $450 per year • Synchro (for traffic operations analysis and traffic signal timings) - $2100 per year • ArcGIS (for mapping of transportation related facilities and data) - $250 per year • Adobe Suite (for review of PDFs, conceptual transportation plans and markups) -$200 per year • MMS (coordination with transportation work order system and prioritization with Public Works) -$400 per year • Other Misc related to Traffic Signal Communications (for maintenance and adjustment to traffic signal timings) - $500 per year
• Travel Modeling related software (to assist with travel model update, general plan and development analysis, traffic impact fee analysis) -$1100 per year
Total Required traffic safety and operations support software = $5000 annually (includes setup and annual renewal) Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9655 5257 Annual Traffic Safety / Traffic Operations Software Budget is needed for both years but after FY 26/27
budget is no longer needed. The requested software and
software renewal budget is required annually to provide staff with the necessary tools to review traffic controls, analyze traffic issues, study impact of traffic signal timing and infrastructure through travel demand modeling, etc.

Current we do not have this functionality and must rely on consultants to perform this work - however we do not have budget to accomplish this and currently rely on
related CIPs with available budget. This leaves a
significant gap in our ability to proactively target, study and address traffic safety and traffic management issues. $5,000.00 $5,000.00 Yes
Total $5,000.00 $5,000.00

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 509 of 579
1428
Section 3 - Detailed Information
Objectives/Need for Request:

For the City to continue expanding, the need for more efficient and safer traffic operations has grown exponentially to respond not only to reviewing the impact of new development on the existing infrastructure and to recommend mitigation, but also in order to develop monitor and improve existing traffic control infrastructure, and to develop the Traffic Impact Fee and VMT Mitigation Fee Program and other programs that require more intensive traffic analysis.

The current traffic operations efficiency can only be improved through use of Syncro, which the city used to have when we had a traffic engineer years ago. Now that we have a Traffic Engineer on staff once again, it is essential we reinstate our ability to review and adjust traffic signal timings in house to improve public safety and respond to public demand on West Sacramento Connect for improving the transportation system. The requested software and software renewal budget is required annually to provide staff with the necessary tools to review traffic controls, analyze traffic issues, study impact of traffic signal timing and infrastructure through travel demand modeling, etc.

Consequences of Not Funding:

Without the budget as requested, the City Traffic Engineer will require continuing to use on-call consultants to perform required analysis of transportation infrastructure. An example of this for Syncro includes reviewing and recommending changes/upgrades to traffic signal timing. This is a necessary part of regular signal maintenance and to respond to resident complaints where a traffic signal fails or is not performing optimally. The cost is approximately $3,000 per intersection to review these requests, with an estimated 10 intersections reviewed annually. This typical example results in an estimated $30,000 in consultant costs where approximately 1/3rd of that cost could be accommodated through this software request. We already know this will be required for two forthcoming projects and has already been contracted with AECOM last year for the Transportation Element General Plan update. Therefore, there is significant potential cost savings associated with fulfilling this request. Not fulfilling this request also leaves a significant gap in our ability to PROACTIVELY target, study and address traffic safety and traffic management issues, meaning we would be required to wait for an issue to occur before addressing it. In addition, the Finally, with procurement documentation taking a significant amount of time to complete, using our own software as opposed to outside consultants will result in significant time savings as well allowing for a much quicker response to issue resolution.

Alternatives Considered:

The City currently relies on CIP and On-Call Contracts to perform work associated with this software reinstatement request. The alternative is to continue to use consultants where funding is available. Where funding is not available, tasks will not be performed including resident requests for traffic control changes which would only be reviewed where a problem occurs.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 510 of 579
1429
Budget Decision Package
$75,000.00
$0.00
$75,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00740
Status: Budget Review
Title: Finance Department Assessment
Department: Finance Priority: 3
Contact: Roberta Raper Phone: (916) 617-4509
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

One Time Expenditure
The Finance Department is both an internal and external customer service provider, and ensuring sufficient staff, efficient operations, appropriate training, internal controls, and effective operations is paramount to providing exceptional service and uphold the ethical and fiduciary obligations of the department. This request is for a one-time appropriation to hire a consultant to conduct an operational and organizational assessment of the finance department to evaluate the department's structure, operations and key issues facing the department; to identify key strengths and opportunities for improvement; and to conduct a comparative survey of peer cities.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
104 9050 5261 Finance Department Assessment Consultant
One-time appropriation to fund consultant contract to
assess Finance Department staffing, org structure,
operational efficiency, and provide recommendations for improvement.
$75,000.00 $0.00 Yes
Total $75,000.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

The objective of this request is to fund the hiring of a consultant perform a study to provide recommendations that can improve the operations of the Finance Department, to ensure that it provides the highest level of service for the City and meets its intended goals and missions.

Consequences of Not Funding:

Not funding this request results in status quo. The Director and management staff will continue to evaluate operations and staff effectiveness internally to the best of their abilities and implement changes and request appropriations when needed to implement what they feel are appropriate improvements or new positions.

Alternatives Considered:

This work has been done internally, but often an organizational expert with experience with dozens of other Cities and local government agencies can bring unique perspectives and industry best practices that would not necessarily be considered by internal staff. Additionally, the Director would like to receive recommendations from an unbiased third party to best determine appropriate changes to staffing and operations to allow the department to provide excellent customer service to both internal and external customers.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 511 of 579
1430
Budget Decision Package
$69,500.00
$4,500.00
$74,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00759
Status: Budget Review
Title: Purchase of Vehicle
Department: Capital Projects Priority: 1
Contact: Jaipal Chahal Phone: (916) 617-5302
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

One Time Expenditure
The growing needs of the Project Management team, combined with the proposed addition of new staff members, necessitate the acquisition of a new vehicle for carpool and project-related use. The current fleet is insufficient to accommodate the increased demand, particularly for transportation to project meetings, site visits, and other operational activities. Adding a vehicle will not only ensure efficiency and timely coordination but also support our sustainability goals by encouraging carpooling and reducing the environmental impact of individual commutes.

Approval of this request will address logistical challenges and enhance overall team productivity.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9652 5535 Purchase of a New Vehicle
Purchase of a new vehicle for the project management
team
$65,000.00 $0.00 Yes
101 9652 5255 Gasoline & Maintenance
Maintenance costs for new vehicle and gasoline costs
$4,500.00 $4,500.00
Total $69,500.00 $4,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

The goals of this request are:

Accommodate Increased Staff Needs: Provide sufficient transportation capacity for the expanded Project Management team, ensuring all members have access to necessary resources for effective operations.

Enhance Efficiency: Improve logistical support for activities such as site visits, client meetings, and inter-departmental coordination by minimizing delays or scheduling conflicts caused by limited vehicle availability.

Promote Sustainability: Encourage carpooling among team members to reduce individual commutes, contributing to environmental sustainability and aligning with the organization’s eco-friendly initiatives.

Support Productivity: Enable seamless project execution by eliminating transportation-related challenges, allowing the team to focus on their core responsibilities without logistical hindrances.

Align Resources with Organizational Growth: Ensure that the transportation infrastructure grows in step with the team’s expansion and evolving project requirements.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 512 of 579
1431
Consequences of Not Funding:

If the request for a new vehicle is not funded, several negative consequences may arise:

Reduced Team Productivity: The inability to efficiently coordinate transportation could divert time and focus away from key tasks, lowering overall productivity.

Missed Sustainability Opportunities: Without the additional vehicle, carpooling will be less feasible, increasing individual commutes and the organization's carbon footprint.

Alternatives Considered:

If funding for a new vehicle is not feasible, an alternative that can be considered is to lease a vehicle instead of purchasing one to reduce upfront costs while still meeting transportation needs.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 513 of 579
1432
Budget Decision Package
$20,000.00
$20,000.00
$40,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00791
Status: Budget Review
Title: Contract for Third Party EMS Training
Department: Fire Priority: 1
Contact: Mark Cullison Phone: (916) 617-4607
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

New Program/Initiative
Firefighters are required to complete annual EMS training, which must be attended and properly documented.

Historically, this training has been delivered in-house by personnel who have completed train-the-trainer courses.

However, due to a growing workload and increased call volumes, this approach is no longer sustainable. Furthermore, in alignment with industry standards and to ensure compliance with LEMSA protocols, it is now necessary to engage a third-party provider for the delivery of this mandated training.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5261 Contract for Annual EMS Training
Annual cost for third-party EMS training
$20,000.00 $20,000.00
Total $20,000.00 $20,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

This funding will enable the department to contract with a qualified third-party provider to deliver the state-mandated ongoing EMS training required for all firefighters.

Consequences of Not Funding:

Continuing with the status quo will place ongoing strain on existing personnel, who are already managing substantially increasing responsibilities and rising call volumes. This sustained pressure will adversely impact operational efficiency and morale, and could result in an inability to provide training and oversight to ensure adherence to critical EMS service delivery protocols.

Alternatives Considered:

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 514 of 579
1433
Budget Decision Package
$50,000.00
$2,000.00
$52,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00793
Status: Budget Review
Title: Permitting Software
Department: Parks & Recreation Priority: 2
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Restoration of Program/Services
The Parks and Recreation Department oversees Special Event permitting citywide. The 2019 Parks and Open Space Master Plan prioritized "Community Special Events" based on the Community Programs and Services Needs Assessment. Post-COVID, the complexity and scale of special events have increased, highlighting the importance of prioritizing participant safety and providing efficient, user-friendly service with quick responses. Currently, manual processes using fillable PDF forms and interdepartmental emails for approval are time-consuming, inefficient, and error-prone, causing delays. Implementing a Special Event Permitting software would improve participant safety, reduce response times, minimize errors, and enhance the customer experience.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9554 5574 Implementation & Configuration
Implement the new program into our systems.
$0.00 $2,000.00 Yes
101 9554 5574 Annual Operating Cost
Annual Fee
$45,000.00 $0.00
101 9554 5250 Add-On Modules
Additional modules are offered for a fee.
$5,000.00 $0.00
Total $50,000.00 $2,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

To secure funding for the startup and annual operating costs of a Special Events Module of Open Counter, or another staff-preferred program designed for special event permitting.

Consequences of Not Funding:

Without improved permitting processes, service will decline over time due to the increasing volume and complexity of permits, as well as system inefficiencies. This could lead to frustrated city residents and potential liability for the city due to life safety issues.

Alternatives Considered:

1. Maintain the current manual process and accept the associated risks.

2. Purchase a different software program.

Section 4 - Attachments
Attachment Attachment Description
Funding Analysis The proposed expenditure is intended to secure funding for permitting software that will prioritize the safety of all special event participants, while also delivering user-friendly and efficient services.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 515 of 579
1434
Budget Decision Package
$15,000.00
$0.00
$15,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00794
Status: Budget Review
Title: City Hall Median Holiday Decor
Department: Parks & Recreation Priority: 3
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Previous Years Priorities
Description:

Project Type:

One Time Expenditure
This funding request is to acquire new decorative elements and illuminated garlands to decorate the light poles surrounding City Hall, enhancing the festive ambiance and visual appeal of the area. New banners with the slogan "Play the West Way" have been installed surrounding Sutter Health Park and West Capitol Avenue, establishing City branding, identify and placemaking. For over 20 years, the Parks and Recreation department has supported the collaborative City Tree Lighting event in front of City Hall. As part of the festivities, Holiday banners were previously installed leading up to the event to celebrate the Winter Holidays. This request will allow the City to keep the "Play the West Way" banners and add decorative elements with garland and lighting leading up to the Tree Lighting event and celebrating the Winter Holidays.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
107 9510 5259 City Hall Median Holiday Decor
Purchase new winter holiday decorations around city hall that complement the "Play the West Way" banners
$15,000.00 $0.00 Yes
Total $15,000.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

Enhance the aesthetic appeal in the vicinity of City Hall, celebrate the Winter Holidays and complement the "Play the West Way" signage located throughout the city.

Consequences of Not Funding:

The consequences of not funding the holiday decor and garlands for City Hall median may include a lack of festive atmosphere, reduced community engagement, diminished holiday spirit, and potentially negative public perception of the City's commitment to celebrating the holiday season.

Alternatives Considered:

We could continue using our aging decorations that we've used for the past few years which do not align with the new and improved Play The West Way lightpole banners.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 516 of 579
1435
Budget Decision Package
$165,000.00
$115,000.00
$280,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00803
Status: Budget Review
Title: Parking Enforcement Contract
Department: Economic Development & Housing Priority: 1
Contact: Larry Lee Phone: (916) 617-4581
Mandatory: No
Section 1 - General Information
Strategic Plan:

Previous Years Priorities
Description:

Project Type:

Change to Existing Program/Service
Due to the City of Sacramento’s projected budget deficit and other internal issues, it is considering terminating its parking enforcement contract with the City of West Sacramento. This request funds a new parking enforcement provider to ensure continuous, uninterrupted enforcement services across city-managed parking assets. The investment will also position the City to recover enforcement-related revenues more directly, improving fiscal control.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
219 9328 5261 Parking Enforcement Contract
This request funds a new parking enforcement provider
to ensure uninterrupted enforcement operations
following the anticipated contract termination by the City of Sacramento. Maintaining enforcement is essential for managing on- and off-street parking, supporting local
businesses, and ensuring turnover in high-demand
areas. Consistent enforcement is also expected to
improve compliance and result in increased parking
permit, meter, citation, and off-street revenue.
$285,000.00 $300,000.00
219 9328 5310 Reduce Budget for City of Sac Parking Enforcement Costs
Reduce budget for city of sac parking enforcement costs as these services will be contracted out. Leaving some
budget in FY 2025/26 for this due to transition period and collection through registration system with DMV.
($20,000.00) ($35,000.00)
219 9328 4210 Parking Revenue Increase
assume SOME increased revenue, but not all until we
know how much the new firm will actually impact
($100,000.00) ($150,000.00)
Total $165,000.00 $115,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

The goal is to maintain consistent parking enforcement coverage to support curb management, promote turnover for local businesses, and deter violations in areas such as residential permit zones and metered parking. Seamless service continuity will also protect city parking revenues, maintain compliance with established enforcement schedules, and allow for future scalability.

Consequences of Not Funding:

Without funding for a new provider, the City risks a multi-month gap in enforcement services, which could lead to widespread non-compliance, reduced turnover in business districts, increased traffic congestion, lost parking revenue, and diminished public confidence in the City's parking management program.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 517 of 579
1436
Alternatives Considered:

One alternative was to wait until the Supplemental Budget in September to initiate an RFP, but this would not allow enough time to prevent a service gap. Another option was for the City to stand up in-house enforcement temporarily; however, this would require substantial staffing, infrastructure, and funding the City does not currently have.

Contracting with a new provider as early as possible is the most viable and economical path for continuity and efficiency.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 518 of 579
1437
Budget Decision Package
$880,400.00
$134,365.00
$1,014,765.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00814
Status: Budget Review
Title: Costs for Measure O Approved Positions
Department: Police Priority: 0
Contact: Dea Pugh Phone: (916) 617-4967
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

New Program/Initiative
The Police Department received funding for 13 new positions in the Measure O budget process. With each new position there are associated costs. The costs represent start-up expenses such a uniforms, equipment and training and/or the costs of vehicles associated with the position.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9113 5572 Vehicles for added Police Officer position Cost for new patrol vehicle including upfitting and
equipment- $120,000
(This ask is tied to positions granted in the 24-25 budget. 6 Officers positions should trigger 3 vehicles, only 2 were requested.)
$120,000.00 $0.00 Yes
112 9111 5255 Vehicle Lease for Special Investigations Unit Position Cost of vehicle lease for Special Investigations Unit
Detective position- $12,000 annually
Cost of upfitting - $6,000.00
$18,000.00 $18,000.00
112 9116 5572 Motorcycles for Traffic Unit Positions
Cost for Police Motorcycle with upfitting and equipment- $60,000 x2= $120,000
$120,000.00 $0.00 Yes
112 9116 5572 Vehicle for Traffic/Special Events Sergeant position Cost for Police Vehicle with upfitting and equipment-
$120,000
$120,000.00 $0.00 Yes
112 9111 5255 Vehicle Lease for Investigations Detective Position Annual cost of leased vehicle for Detective position-
$12,000.00
Cost of upfitting - $6,000.00
$18,000.00 $18,000.00
112 9114 5575 Equipment for additional Mental Health Clinicians Equipment for Clinician (laptop, vest, cellphone and
radio) $55,700 x 2= $111,400.00
$111,400.00 $0.00 Yes
112 9114 5572 Vehicle for Mental Health Clinicians
Vehicle for two (2) clinician- $38,000
$38,000.00 $0.00 Yes
112 9114 5572 Vehicles for COS Officer Positions
COS Officer position, 1 vehicle per officer- $120,000 x2= $240,000
$240,000.00 $0.00 Yes
112 9113 5215 Uniform, Equipment and Supplies
Uniforms, Equipment and Supplies for added positions
$95,000.00 $98,365.00
Total $880,400.00 $134,365.00

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 519 of 579
1438
Section 3 - Detailed Information
Objectives/Need for Request:

This decision package is being created to identify the costs associated with each new position acquired through Measure O. These costs were previously identified but need to be identified for the new budget cycle.

Consequences of Not Funding:

The newly allocated positions would not be able to function properly due to inadequate equipment.

Alternatives Considered:

No alternatives have been considered
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 520 of 579
1439
Budget Decision Package
$72,000.00
$0.00
$72,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00817
Status: Budget Review
Title: Axon Data Storage/Watchguard Data Transfer
Department: Police Priority: 1
Contact: Shawnae Brooks Phone: (916) 617-5057
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Information Technology Project
The Police Department has switched vendors for Body-Worn Cameras and In-Car Cameras from Watchguard to Axon.

All current body-worn camera and in-car camera footage is stored on a server with Axon, however all of the data that was previously stored with Watchguard needs to be moved to Axon for future storage and retention. The data is not able to be directly migrated from Watchguard directly to Axon, facilitating the need for the Police Department to secure a cloud storage space environment that can safely migrate the Watchguard data, temporarily store it and then safely migrate the data to Axon.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
107 9110 5250 Monthly fees for temporary storage Body-worn and in-car camera footage
Start-up cost of $12,000 and first month storage fee of $6000 to be covered by Police Department Grant funds
Continued monthly storage fee- $6,000 per month for 12
months= $72,000
$72,000.00 $0.00 Yes
Total $72,000.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

The goal of this decision package is to acquire a vendor that can create a cloud space that can conform to the needs of Watchguard for data migration, safely store the migrated data for a limited time and the conform to the needs of Axon to migrate the data to Axon storage.

Consequences of Not Funding:

The Police Department will continue to pay Watchguard a high dollar amount to store and provide access to previously recorded body-worn camera and in-car camera footage, essentially causing the City to pay for duplicate services.

Alternatives Considered:

The alternative would be to continue to pay an additional vendor to store data, causing data to be in 2 locations and not easily accessible if needed.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 521 of 579
1440
Budget Decision Package
$20,000.00
$20,000.00
$40,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00821
Status: Budget Review
Title: Homeless Services Funding Increase
Department: Police Priority: 1
Contact: Shawnae Brooks Phone: (916) 617-5057
Mandatory: No
Section 1 - General Information
Strategic Plan:

Homelessness & Communitywide Impacts
Description:

Project Type:

Change to Existing Program/Service
The Homeless Services Manager currently has a budget of $30,000 per year for emergency motel vouchers for those who cannot be outside due to medical vulnerability or cases involving children while staff makes longer term arrangements. The funds are also used to assist with emergency eviction prevention or move-in costs when other resources are not available. This is a request to increase this budget by $20,000 annually.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
110 9147 5259 Funding Increase
Requested increase of $20,000 to maintain emergency
services for the vulnerable homeless population
*** The other $30,000.00 is housed in 110-9147-5259 -
measure E
$20,000.00 $20,000.00
Total $20,000.00 $20,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

The goal of this decision package is to increase the allocated amount of these Measure E funds to account for the increase in costs in living. The allocated amount is no longer sufficient due to increased costs of living. The cost of motels have increased by 30%, this makes the typical cost pf motels $80 to $85 per night.

Consequences of Not Funding:

The Homeless Program manager will not be able to provide emergency services to those in need due to money constraints.

Alternatives Considered:

The alternative is to continue to operate with the allotted amount and deny emergency services due to lack of funds Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 522 of 579
1441
Budget Decision Package
$0.00
$0.00
$0.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00827
Status: Budget Review
Title: Administrative Analyst
Department: Capital Projects Priority: 2
Contact: Paul Dirksen Phone: (916) 617-4560
Mandatory: No
Section 1 - General Information
Strategic Plan:

Flood Protection (Federal Project)
Description:

Project Type:

Change to Existing Program/Service
The flood division within Capital Projects seeks to expand staffing to address future program needs. Specifically, since the flood program is now federalized, the West Sacramento Flood Control Agency along the the State Department of Water Resources is responsible for obtaining real estate for flood risk reduction projects. This position will be assisting managers with real property acquisitions, rights of entry, easements, utility relocations and title research.

Additionally, this positions may also support the real property unit within Capital Projects.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
652 9040 5111 Flood Analyst position upgrade cost
upgrade costs for vacant position (Analyst 2 level)
$31,575.00 $28,171.00
652 9040 4825 Contribution from WSAFCA
contribution from WSAFCA
($31,575.00) ($28,171.00)
Total $0.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

Hire an administrative analyst to assist with real estate acquisitions.

Build redundancy in staffing in Flood Division and Capital Projects Department.

Consequences of Not Funding:

Additional work will need to be contracted out.

Lack of redundancy will lengthen time to achieve flood project objectives.

Alternatives Considered:

Contracting out similar work.

Paying for partial staff time from Capital Project or community development staff.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 523 of 579
1442
Budget Decision Package
$5,500.00
$0.00
$5,500.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00830
Status: Budget Review
Title: New Building Code Purchase for Triennial Code Adoption Department: Community Development Priority: 1
Contact: Roxanna Recinos-Serna Phone: (916) 617-4660
Mandatory: Yes
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

One Time Expenditure
The Building Division is proposing to purchase the new 2025 edition of the Building Codes for its adoption effective January 1, 2026. Codes are published and purchased after July 1, 2025; these are locally adopted by City Council during the fall season. FY 2025-26 will require the new code purchase including industry subscriptions and interpretive manuals. The chief building official will require review of the new codes to effectively propose the code adoption.

Additional funding of $5,500 will cover new ICC code books, professional standards, significant changes code material, illustrative booklets.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
650 9315 5253 Funding for new professional code books.

Funding For New Building Code Purchase:

The codes will be published on July 1, 2025, and
adopted locally by City Council during the fall of 2025; these become effective on January 1, 2026. Additional
funding of $5,500 will be required for FY 2025-26 to
cover for this essential purchase. The Building Division requires the extra funds to effectively enforce the
building codes within the City for all construction.
$5,500.00 $0.00 Yes
Total $5,500.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

Building codes are published triennially and available for purchase on July 1. Adoption of the building code is regulated by Title 24 of the California Code of Regulations. The purchase of these materials is essentially for this Division to enforce the new code cycle effective January 1, 2026. Coordination between the Building Division and Fire Department is essential to draft the code adoption process. Once the adoption process occurs, filing the ordinance with the California Building Standards Commission (CBSC) is the final step.

Consequences of Not Funding:

Failure to obtain these funds will hinder the Building Division's ability to enforce and regulate life and safety within the City's built environment. A scenario where the filing period with the CBSC is not met will be detrimental and a great liability for the City.

Alternatives Considered:

None as this scenario has never been experienced.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 524 of 579
1443
Budget Decision Package
$10,000.00
$10,000.00
$20,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00832
Status: Budget Review
Title: Vehicle Lease for Homeless Emergency Housing Program Department: Economic Development & Housing Priority: 2
Contact: Raul Huerta-Castro Phone: (916) 617-4561
Mandatory: No
Section 1 - General Information
Strategic Plan:

Homelessness & Communitywide Impacts
Description:

Project Type:

New Program/Initiative
The requested vehicle would serve staff who manage the day-to-day operations of the City's Homeless Emergency Housing Program. The City currently operates the Program out of two former motel sites and is completing rehabilitation of two additional former motel sites to expand the Program. Staff is also negotiating the purchae of a fifth motel site for the Program. Day-to-day staff (Program Manager and Program Tech) often have to assist Program participants with getting to appointments and other services to enable them to get needed services that will eventually enable them to find permanent housing. Additonally, Program staff often have to physically go to purchase materials and equipment for the Program locations (i.e. HomeDepot, Lowes, Ikea, Walmart). Program staff also have to travel to the multiple motel sites for the day-to-day operation of the Program.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
110 9810 5572 Vehicle Lease
Vehicle Lease will serve program staff tasked with the
day-to-day operations of the City's Homeless Emergency
Housing Program.
$10,000.00 $10,000.00
Total $10,000.00 $10,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

Assist Program staff with the day-to-day operations of the City's Homeless Emergency Housing Program, which is located at multiple sites (five former motel sites).

Consequences of Not Funding:

Program staff must use either personal vehicles to travel to the different motels sites and/or reserve City fleet vehicles in advance, which often is not feasible. Day-to-day operational items often have to be delayed or postponed if a vehicle is not available to perform the function/need.

Alternatives Considered:

Continue using personal vehicles or Uber.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 525 of 579
1444
Budget Decision Package
$65,000.00
$60,000.00
$125,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00833
Status: Budget Review
Title: Housing Loan Portfolio Monitoring and Servicing
Department: Economic Development & Housing Priority: 2
Contact: Raul Huerta-Castro Phone: (916) 617-4561
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

New Program/Initiative
Secure services of a third party consultant for manage the City's housing loan portfolio. Services will include annual occupancy verification, annual insurance verification, monthly lender portfolio statements, annual borrower statements, processing payments, processing subordinations and quartely property profiles, among other services.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
261 9385 5261 Housing Loan Monitoring and Servicing
Housing Loan Portfolio Monitoring and Servicing is
needed to ensure it is completed consistently as required by CDBG and HOME grant funds and avoid audit
findings.
$65,000.00 $60,000.00
Total $65,000.00 $60,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

Ensure loan portfolio monintoring is completed consistently as required by funding sources such as CDBG and HOME.

Consequences of Not Funding:

City has received audit findings due to inconsistent loan portfolio monitoring.

Alternatives Considered:

Continue loan portfolio monitoring internally; however, this has been inconsistent.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 526 of 579
1445
Budget Decision Package
$7,340,000.00
$0.00
$7,340,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00834
Status: Budget Review
Title: Measure O-Road Response Crew Equipment
Department: Public Works Priority: 1
Contact: Lorianne Landsaw Phone: (916) 617-4579
Mandatory: No
Section 1 - General Information
Strategic Plan:

City Facilities & Infrastructure Financing Strategy
Description:

Project Type:

One Time Expenditure
City Council approved a five-year plan for Measure O Funding for Roads on March 19, 2025. At that time, $1.2M was appropriated for the purchase of road-related equipment. These one time expenses for equipment were part of the five year plan provided to council on March 19, 2025.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9210 5575 10-Yard Dump Truck $400,000.00 $0.00 Yes
112 9210 5575 Skid Steer with Trailer and Attachments $125,000.00 $0.00 Yes 112 9210 5572 Utility Work Truck 1 $150,000.00 $0.00 Yes 112 9210 5572 Utility Work Truck 2 $150,000.00 $0.00 Yes 112 9210 5575 Paving Machine & Trailer $500,000.00 $0.00 Yes 112 9210 5575 Street Sweeper (Truck 374 Replacement)
Staff is currently searching to find an electric street sweeper that will meet the City's needs. If an electrical sweeper cannot be sourced, a traditional one will be
purchased instead.
$900,000.00 $0.00 Yes
112 9210 5572 Street Swee[er (Truck 375 Replacemet) $650,000.00 $0.00 Yes 112 9210 5575 Thermoplastic Paint Machine & Trailer $500,000.00 $0.00 Yes 112 9210 5575 Mini Street Sweeper $350,000.00 $0.00 Yes 112 9210 5575 Pavement Roller & Trailer $200,000.00 $0.00 Yes 112 9210 5575 Patch Truck $500,000.00 $0.00 Yes
112 9210 5240 Traffic Control Equipment $200,000.00 $0.00 Yes 112 9210 5575 Mini Excavator $200,000.00 $0.00 Yes

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 527 of 579
1446
112 9210 5572 Flatbed Truck (Truck 338 Replacement) $150,000.00 $0.00 Yes 112 9210 5575 Loader & Attachments $400,000.00 $0.00 Yes 112 9210 5575 Slurry Seal Tank (Equipment 306 Replacement) $40,000.00 $0.00 Yes 112 9210 5575 10-Yard Dump Truck $200,000.00 $0.00 Yes
112 9210 5575 5-Yard Dump Truck $175,000.00 $0.00 Yes
112 9210 5572 Utility Work Truck w/ Lift Gate (Truck 132 Replacement) $150,000.00 $0.00 Yes 112 9210 5575 Slope Mower $250,000.00 $0.00 Yes
112 9210 5575 Backhoe, Attachments & Trailer $400,000.00 $0.00 Yes 112 9210 5575 Chipper Truck $300,000.00 $0.00 Yes
112 9210 5572 Utility Work Truck $150,000.00 $0.00 Yes
112 9210 5575 Spray Truck Replacement $300,000.00 $0.00 Yes Total $7,340,000.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

Staff had reviewed the list of equipment necessary for a full road program and prioritized specific pieces for this fiscal year to begin the program.

Consequences of Not Funding:

The Road Response Crew will not have adequate equipment to perform the job promised to the public.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 528 of 579
1447
Budget Decision Package
$175,000.00
$0.00
$175,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00845
Status: Budget Review
Title: Shortfall for Vehicle Upfitting
Department: Fire Priority: 1
Contact: Sharee Wooten Phone: (916) 617-5029
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

One Time Expenditure
Following the approval of these emergency vehicle purchases, unforeseen delays in delivery have led to increased costs for upfitting the vehicles to meet operational requirements. These cost escalations are largely attributed to inflation in equipment prices and changes in vendor pricing during the interim period. As a result, the originally allocated budget is no longer sufficient to complete the upfitting process as planned. This decision package proposes to provide the additional funding necessary to cover the shortfall and ensure that all seven vehicles are fully equipped and ready for deployment in support of critical emergency response services.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5572 Funding to upfit 7 new emergency vehicles Funding to upfit 7 new emergency vehicles
$175,000.00 $0.00 Yes
Total $175,000.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

Secure and allocate sufficient supplemental funding to upfit 7 new emergency vehicles, addressing cost increases caused by delayed delivery, so they can be fully equipped, operational, and integrated into service.

Consequences of Not Funding:

Inability to upfit our emergency vehicles and integrate them into service.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 529 of 579
1448
Budget Decision Package
$10,000.00
$10,000.00
$20,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00858
Status: Budget Review
Title: Training Consortium Increase
Department: Fire Priority: 0
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
With the addition of nine firefighters, an increase of approximately 20% in fees to the West Valley Regional Training Consortium is necessary, as the fees are calculated on a per-firefighter basis.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5310 Training Consortium
With the addition of nine firefighters, an increase of
approximately 20% in training consortium fees is
necessary, as the fees are calculated on a per-firefighter basis.
$10,000.00 $10,000.00
Total $10,000.00 $10,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

To provide additional funding to the Training Consortium to account for the increase in firefighters.

Consequences of Not Funding:

N/A
Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 530 of 579
1449
Budget Decision Package
$11,000.00
$11,000.00
$22,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00859
Status: Budget Review
Title: Health & Wellness Increase
Department: Fire Priority: 0
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
With the addition of nine firefighters, an increase of approximately 20% in health and wellness funding is necessary, as the fees are calculated on a per-firefighter basis.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5261 Health & Wellness Increase
With the addition of nine firefighters, an increase of
approximately 20% in health and wellness funding is
necessary, as the fees are calculated on a per-firefighter basis.
$11,000.00 $11,000.00
Total $11,000.00 $11,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

This decision package requests additional funding for the Health and Wellness budget to accommodate the recent increase in firefighter personnel.

Consequences of Not Funding:

Consequence of not funding means the new firefighters hired will not have the opportunity for the health and wellness program.

Alternatives Considered:

N/A.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 531 of 579
1450
Budget Decision Package
$20,000.00
$20,000.00
$40,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00860
Status: Budget Review
Title: On-Call Helicopter/Bulldozer Services
Department: Fire Priority: 1
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Previous Years Priorities
Description:

Project Type:

New Program/Initiative
This type of service is needed to be able to continue to provide public safety services to our community. These costs were associated with the Five-Year Measure O plan that was taken to City Council on March 19, 2025. This would provide funding for a flat fee for on-call access to specialized fire rescue equipment.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5310 On-Call Helicopter/Bulldozer Services
Annual fee for on-call helicopter/bulldozer services
$20,000.00 $20,000.00
Total $20,000.00 $20,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

This decision package proposes funding for on-call helicopter/bulldozer services from the Sacramento Metropolitan Fire District.

Consequences of Not Funding:

Increased risk exposure for both firefighters and the public resulting from prolonged on-scene times, rapid fire progression, delayed transport of critically injured individuals, and other factors.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 532 of 579
1451
Budget Decision Package
$45,000.00
$45,000.00
$90,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00861
Status: Budget Review
Title: Physical Therapy Services/Exercise Equipment Maintenance Department: Fire Priority: 1
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Previous Years Priorities
Description:

Project Type:

Change to Existing Program/Service
This decision package requests funding to provide physical therapy services for firefighting personnel and to support the repair and replacement of in-station physical fitness equipment, promoting long-term health and operational readiness. This type of service is needed to be able to continue to provide public safety services to our community.

These costs were associated with the Five-Year Measure O plan that was taken to City Council on March 19, 2025.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5261 Physical Therapy Services
Funding to provide physical therapy services for
firefighting personnel.
$25,000.00 $25,000.00
112 9151 5240 Repair and Replacement of Fitness Equipment in Stations
Repair and replacement of in-station physical fitness
equipment, promoting long-term health and operational
readiness.
$20,000.00 $20,000.00
Total $45,000.00 $45,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

To maintain a healthy workforce by providing physical therapy services and safe, functional physical fitness equipment for our firefighters.

Consequences of Not Funding:

Failing to fund physical services and maintence of equipment at the fire station will have both immediate and long-term negative impacts on personel health, operational readiness and departmental cost.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 533 of 579
1452
Budget Decision Package
$200,000.00
$200,000.00
$400,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00862
Status: Budget Review
Title: Increase to Operations Training Budget
Department: Fire Priority: 0
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
This decision package proposes funding of $2,000 per sworn personnel for individual training, along with an overall increase to the training budget to enhance professional development and operational effectiveness.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5118 Training Stipends for Sworn Personnel
Funding to provide an additional $2,000 each in annual
training for sworn personnel
$132,000.00 $132,000.00
112 9151 5258 Increased Training Budget
Increase to training budget for sworn personnel
$68,000.00 $68,000.00
Total $200,000.00 $200,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

To provide additional funding for individual and collective training for sworn personnel.

Consequences of Not Funding:

Failing to fund ongoing training for firefighting personnel poses serious risks to operational readiness, safety and compliance.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 534 of 579
1453
Budget Decision Package
$9,470.00
$9,754.00
$19,224.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00863
Status: Budget Review
Title: Ongoing Costs for New Fire Mechanic and Administrative Analyst Department: Fire Priority: 0
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
This decision package requests funding to support the ongoing administrative costs associated with the newly established Fire Mechanic and Administrative Analyst positions. The proposed funding includes essential resources for training, professional licensure, membership dues, personal protective equipment (PPE), and phone stipends, ensuring these roles are equipped to operate effectively.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5258 Fire Mechanic Training & Licenses
Funding for training and licensing
$4,870.00 $5,016.00
112 9151 5256 Fire Mechanic Dues
Funding for membership dues
$1,000.00 $1,030.00
112 9151 5215 Fire Mechanic PPE
Funding for PPE
$500.00 $515.00
112 9150 5258 Analyst Training
Funding for training/conferences
$3,000.00 $3,090.00
112 9150 5256 Analyst Dues
Funding for membership dues
$100.00 $103.00
Total $9,470.00 $9,754.00
Section 3 - Detailed Information
Objectives/Need for Request:

To provide funding for necessary administrative costs associated with these new positions.

Consequences of Not Funding:
n/a
Alternatives Considered:

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 535 of 579
1454
Budget Decision Package
$252,500.00
$43,500.00
$296,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00866
Status: Budget Review
Title: Image Trend and Tablet Command Hardware and Associated Costs Department: Fire Priority: 0
Contact: Sharee Wooten Phone: (916) 617-5029
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
This decision package requests funding for the procurement of tablet devices (iPads), which are critical for the effective implementation of the previously approved programs: Tablet Command and ImageTrend. These tablets will serve as a replacement for the current Mobile Data Computers (MDCs) and will facilitate electronic patient care reporting (ePCR) directly in the field, enhancing operational efficiency and real-time data capture. In addition, this proposal includes a request for ongoing annual funding to cover the connectivity and communication fees required to interface with the Yolo Emergency Communications Agency and the Sacramento Regional Fire/EMS Communications Center. This Decision Package also proposes funding to support the temporary reassignment of a Battalion Chief to Administration for a six-month period to assist with special projects. The requested funding would cover the cost of backfilling the Battalion Chief's position to ensure uninterrupted operational coverage during the assignment. During this assignment, the Battalion Chief will report to the Deputy Chief.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5574 Hardware for Image Trend and Tablet Command Funding for the essential hardware needed for the
implementation of the already funded programs: Tablet
Command and ImageTrend.
$78,000.00 $0.00 Yes
112 9151 5572 Hardware Install/Upfit
Apparatus/vehicle upfitting (professional hardware
installation)
$10,000.00 $0.00 Yes
112 9151 5221 Verizon cards for internet access on devices Verizon Internet access for tablets; annual cost.
$24,000.00 $24,000.00
112 9151 5257 YECA and SRFECC Interface Costs
Annual interface fees for tablets to connect/communicate with the Yolo Emergency Communications Agency and
Sacramento Regional Fire/EMS Communications Center.
$13,500.00 $13,500.00
112 9151 5257 Firemapper Software
Allows taking site photos and inter-agency sharing on
incidents.
$5,000.00 $5,000.00
112 9151 5257 Tablet Command for Engine 45
Tablet command license for Engine 45, which came
online after previous software approval.
$1,000.00 $1,000.00
112 9151 5113 Battalion Chief Backfill for Implementation of Image Trend
Overtime for the backfill of moving one BC into admin to help the implementation of image trend. During these 6
months the other two BC's will be backfilling this BC shift which will result in overtime.
$121,000.00 $0.00 Yes
Total $252,500.00 $43,500.00

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 536 of 579
1455
Section 3 - Detailed Information
Objectives/Need for Request:

To acquire funding for the required hardware for the implementation of the Tablet Command and ImageTrend systems for the Fire Department and associate connection costs to interface with YECA and SRFECC.

Consequences of Not Funding:

Currently, the Fire Department relies on outdated Mobile Data Computers (MDCs) across all apparatus and utilizes carbon copy paper Patient Care Reports (in duplicate). Both practices are considered obsolete by modern fire service standards. Annual funding for the implementation and licensing of both the ImageTrend and Tablet Command programs has already been approved. Without the procurement of tablets and the associated emergency dispatch connections, the deployment of these programs cannot move forward.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 537 of 579
1456
Budget Decision Package
$531,561.00
$460,046.00
$991,607.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00871
Status: Budget Review
Title: Measure O - Roads O&M
Department: Public Works Priority: 1
Contact: Lorianne Landsaw Phone: (916) 617-4579
Mandatory: No
Section 1 - General Information
Strategic Plan:

City Facilities & Infrastructure Financing Strategy
Description:

Project Type:

New Program/Initiative
On March 19, 2025 City Council approved the five-year plan for Measure O. The anticipated O&M costs were projected for FY 25/26 but not appropriated at that time. This is a finalized list, by cost center, of the O&M costs for the road crew staff members. Some of these costs include small tools and equipment, iPads, additional training, memberships, etc. for the new hires.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9210 5210 Pesticides and chemicals for weed abatement pesticides and chemicals for weed abatement. Increased
costs with new hires. Measure O - Roads O&M
$20,000.00 $20,600.00
112 9210 5212 Small tools and equipment
small hand tools to outfit the vehicles as well as replace tools with normal wear and tear, more costs needed with additional hires. Measure O - Roads O&M
$6,000.00 $6,180.00
112 9210 5215 New Hires-Uniform rental, safety PPE, and boots as needed
Uniform rental, safety PPE, and boots as needed.

Measure O - Roads O&M
$14,000.00 $14,420.00
112 9210 5221 New Hires-iPad connectivity
Measure O - Roads O&M. costs for iPad connectivity
$6,700.00 $6,901.00
112 9210 5240 Maintenance of large equipment
Parts and supplies for maintenance of large equipment.
$40,000.00 $41,200.00
112 9210 5241 Supplies for infrastructure repairs
parts, supplies, and aggregate for infrastructure repairs $189,206.00 $194,883.00
112 9210 5245 Rental Equipment
rental of equipment for specialty tasks
$109,313.00 $133,192.00
112 9210 5251 Office Expense for new hires
Office Expense for new hires
$800.00 $824.00
112 9210 5255 Increase Vehicle Costs
Increased vehicle costs needed for additional new hires $86,960.00 $8,956.00
112 9210 5256 Increase Membership Fees
New additional staff require more membership fees.
$1,100.00 $1,133.00
112 9210 5257 Increase Software Costs
Increase software costs for additional new hires.
$15,292.00 $1,575.00
112 9210 5257 New Hires-iPads, etc.
iPad purchase costs needed for additional new hires.
$20,000.00 $0.00 Yes

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 538 of 579
1457
112 9210 5258 Increase Training Budget
Increase training budget is needed for additional new
hires.
$20,000.00 $20,600.00
112 9210 5259 Misc. Costs
Increase misc. costs for additional new hires.
$790.00 $8,140.00
112 9210 5260 Professional Services
Increase contribution for on call contracts.
$400.00 $412.00
112 9210 5261 Legal Costs
Legal Costs-Measure O - Roads O&M
$1,000.00 $1,030.00
Total $531,561.00 $460,046.00
Section 3 - Detailed Information
Objectives/Need for Request:

Provide funding for staff encompassing all resources required to ensure safety, productivity, and efficiency in road maintenance operations
Consequences of Not Funding:

These O&M costs are essential to maintain workforce readiness, comply with regulations, and ensure high-quality road infrastructure services.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 539 of 579
1458
Budget Decision Package
$130,000.00
$130,000.00
$260,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00873
Status: Budget Review
Title: New Fire Type I Pumper
Department: Fire Priority: 1
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Significant Increase
This decision package seeks funding to add an additional Type I Pumper to the department's fleet. This additional pumper is necessary due to the receipt of the FY2023 SAFER grant, which enabled the restoration of Engine 45 staffing.

While the grant provides funding for three years of staffing, it does not provide funding for the fire engine.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5950 Type I Pumper to respond out of station 45 This additional pumper is necessary due to the receipt of the FY2023 SAFER grant, which enabled the restoration
of Engine 45 staffing. While the grant provided funding for three years of staffing, it does not provide funding for the fire engine.
$130,000.00 $130,000.00
313 9099 4990 Transfer in from Measure O
Tsfr in from Measure O to fund apparatus lease
($130,000.00) ($130,000.00)
313 9099 5415 Equipment Lease
Debt
$130,000.00 $130,000.00
Total $130,000.00 $130,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

To obtain a Type I fire engine to respond out of station 45.

Consequences of Not Funding:

Engine 45 firefighters would respond to emergencies on an end-of-life fire engine that has significant mileage and wear and tear due to its advanced age.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 540 of 579
1459
Budget Decision Package
$20,000.00
$20,000.00
$40,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00874
Status: Budget Review
Title: Fire Operations - PPE
Department: Fire Priority: 0
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
This decision package seeks ongoing additional funding for the Fire Operations Safety Clothing and Equipment budget. This ongoing increase is necessary for two reasons; first, the receipt of the FY2023 SAFER grant, which enabled the restoration of Engine 45 staffing, has increased overall FTEs requiring PPE by 9 (reimbursement for PPE costs are not an eligible cost under the SAFER grant). While the one-time purchase of the initial PPE for the new hires was approved by council at the 11/6/24 meeting, there will be ongoing costs to maintain (annual inspections and cleaning}, and ultimately replace this equipment. Secondly, PPE costs have risen considerably over the past several years (one jacket/pant has gone from $3,000 to $4,000). All firefighters require two full sets of structural personal protective equipment (PPE), in addition to wildland PPE.

Both structural and wildland PPE provides protection from thermal, physical, environmental, and bloodborne pathogen hazards encountered during firefighting operations. PPE is inspected annually by a third-party and is either repaired or decommissioned if age or damage is too advanced. Numerous sets of PPE are decommissioned per year, requiring constant replacement.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9151 5215 Fire Operations - PPE
This funding will improve our ability to keep pace with increased costs against the backdrop of a growing
workforce (SAFER= additional 9 FFs). This equipment is
critical to firefighter safety and the mission of the Fire Department. Without this essential protective equipment, the safety of our firefighters and citizens will be
compromised.
$20,000.00 $20,000.00
Total $20,000.00 $20,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

This ongoing funding will improve our ability to keep up with escalating procurement costs of PPE for a growing workforce.

Consequences of Not Funding:

Without this essential protective equipment, the safety of our firefighters and citizens will be compromised.

Alternatives Considered:

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 541 of 579
1460
Budget Decision Package
$350,000.00
$350,000.00
$700,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00875
Status: Budget Review
Title: Vehicle Maintenance - Operations
Department: Fire Priority: 0
Contact: Lynda Vargas Phone: (916) 617-4723
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Significant Increase
An increase in the number of vehicles and apparatus in the fire department fleet necessitates an increase in the vehicle maintenance budget, too. The costs for apparatus parts, tires, fuel, and shop repair rates continue to increase as well.

Keeping our apparatus in good working condition is crucial to the operability of our fleet and the safety of our community.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9151 5255 Vehicle Expense - Operations
This funding will allow for the necessary maintenance
and repairs of all fire apparatus to keep our fleet in safe, operable condition, preserve apparatus reliability and
efficiency, and maintain the safety of our community.
$350,000.00 $350,000.00
Total $350,000.00 $350,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

To provide sufficient funding for the necessary maintenance and repairs of all fire apparatus to keep our fleet in safe, operable condition, preserve apparatus reliability and efficiency, and maintain the safety of our community.

Consequences of Not Funding:

Failure to fund this request may result in increased breakdown of our older apparatus, increased liability, and a decrease in our ability to accomplish our mission safely and efficiently.

Alternatives Considered:

N/A
Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 542 of 579
1461
Budget Decision Package
$78,500.00
$78,500.00
$157,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00878
Status: Budget Review
Title: Operations Costs for Added Parks Operations Personnel Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Previous Years Priorities
Description:

Project Type:

New Program/Initiative
The Parks and Recreation department has seen significant growth in participation, park acreage, park sites, CFD/Landscape and Lighting acreage, and trail miles since 2008. The addition of the Measure E Crew, responsible for homeless encampment cleanups and monitoring over 1,000 acres of open space, has further increased operational responsibilities. Parks requests appropriate funding for essentials such as medical supplies, uniforms, protective equipment, training, fuel, and software licenses to effectively fulfill their roles and maintain required service levels within the department.

1. Parks Maintenance Facilities Supervisor

2. Chief Parks and Grounds (2)

3. Groundskeeper (4)

4. Park Planning & Development Manager

5. Parks and Grounds Workers (2)
Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
112 9520 5214 Parks Ops Medical Supplies
Parks Medical Supplies (9 Staff)
$2,700.00 $2,700.00
112 9520 5215 Parks Ops Uniforms/PPE/Local 39 Reimbursements Parks Operations Uniforms, PPE, Local 39 Boot
Reimbursements. (9 Staff)
$13,500.00 $13,500.00
112 9520 5255 Parks Ops Vehicle Fuel
Fuel for the additional Parks Ops positions. (9 Staff)
$27,000.00 $27,000.00
112 9520 5221 Parks Ops Data
Parks Ops phones and data for additional staff. (9)
$5,400.00 $5,400.00
112 9520 5258 Parks Ops Training/Certifications
Parks Ops training and certifications (annually) for
additional staff. (9)
$13,500.00 $13,500.00
112 9520 5257 Parks Ops Software Licenses
Parks Ops Computerized Maintenance Management
System Licenses for additional staff. (9)
$7,020.00 $7,020.00
112 9500 5255 Parks Admin Fuel
Parks Admin Planning & Development Mgr Fuel
$3,000.00 $3,000.00
112 9500 5221 Parks Admin Data
Parks Admin Planning & Development Mgr Data.
$600.00 $600.00
112 9500 5257 Parks Admin CMMS License
Parks Admin Planning & Development Mgr License.
$780.00 $780.00

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 543 of 579
1462
112 9500 5258 Parks Admin Training, Certifications
Parks Admin Training & Certifications.
$1,500.00 $1,500.00
112 9520 5251 Office Expense for new hires
For the new hires for Measure O hires new office
supplies, etc is needed.
$3,500.00 $3,500.00
Total $78,500.00 $78,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

The objective of the funding is to not only approve salary for the Measure O positions in the Parks and Recreation department, but to ensure that the newly appointed staff members have the necessary resources and support to effectively carry out their roles. This includes providing essential items such as medical supplies, uniforms, protective equipment, training, fuel, and software licenses. By adequately funding these positions, the department aims to maintain required service levels, address operational gaps, and sustain the growth and development of park facilities and services to meet the needs of the community.

Consequences of Not Funding:

Without adequate funding for essentials such as medical supplies, uniforms, protective equipment, training, fuel, and software licenses, the newly appointed staff members may struggle to effectively carry out their roles. This could lead to decreased maintenance and upkeep of park facilities, reduced quality of services provided to the community, and potential safety hazards for both staff and park visitors.

Overall, the lack of funding for these positions could hinder the department's ability to fulfill its mission and objectives, impacting the quality of life for residents and visitors alike.

Alternatives Considered:

Although these positions are necessary, we could not hire the personnel as without the proper essentials, they would not be able to fulfill their roles.

Section 4 - Attachments
Attachment Attachment Description
Parks Operations Personnel "Ongoing"
Parks Admin Personnel "Ongoing"
New Position Request: Park Planning
Development Mgr
Unsigned as salary will need to be verified.

New Position Request: Park Facilities
Maintenance Supervisor
Unsigned as the salary will need to be verified.

New Position Request: Chief Parks &
Grounds Worker
Unsigned as salary will need to be verified.

New Position Request: Chief Parks &
Grounds Worker
unsigned as salary will need to be verified.

New Position Request: Parks & Grounds
Worker
unsigned as the salary will need to be verified.

New Position Request: Parks & Grounds
Worker
unsigned as salary needs to be verified.

New Position Request: Groundskeeper unsigned as salary needs to be verified.

New Position Request: Groundskeeper unsigned as salary needs to be verified.

New Position Request: Groundskeeper unsigned as salary needs to be verified.

New Position Request: Groundskeeper unsigned as salary needs to be verified.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 544 of 579
1463
Budget Decision Package
$25,000.00
$25,000.00
$50,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00896
Status: Budget Review
Title: Microsoft 365 Subscription (June)
Department: Parks & Recreation Priority: 1
Contact: Natalie Townes Phone: (916) 617-4517
Mandatory: No
Section 1 - General Information
Strategic Plan:

Core Services/Operations Functions Growth & Funding
Description:

Project Type:

Significant Increase
We have recently been notified by our IT department that we have surpassed the license limit for our Microsoft 365 Business Account for Parks and Recreation. This unforeseen expense was not included in our department's budget ever, and due to the significant number of part-time employees not covered by IT, they have indicated that their budget cannot absorb the additional costs.

As a result, we are now faced with the challenge of renewing subscriptions for new part-time employees who require access to this account in order to have a city email for their work responsibilities. This is a critical need to ensure they can effectively carry out their duties.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9520 5257 Parks Operations
Microsoft 365 for Part-Time Staff.
$15,000.00 $15,000.00
101 9517 5257 Community Center
Community Center Part-Time Staff
$4,000.00 $4,000.00
101 9515 5257 Recreation Center
Recreation Center Part-Time Staff.
$6,000.00 $6,000.00
Total $25,000.00 $25,000.00
Section 3 - Detailed Information
Objectives/Need for Request:

Our objectives in seeking funding support are to address the unexpected expense of exceeding the license limit for our Microsoft 365 Business Account at Parks and Recreation.

Consequences of Not Funding:

Failure to secure funding to address the exceeded license limit for our Microsoft 365 Business Account at Parks and Recreation could have significant consequences. Without the necessary resources to renew subscriptions for new parttime employees who require access to this account for their work responsibilities, these employees may be unable to fulfill their duties effectively. This could result in delays, inefficiencies, and potential disruptions to the operations of our department. Overall, not securing funding could hinder productivity, impact employee morale, and impede the overall success of our department.

Alternatives Considered:

1. Reallocate funds from other budget areas within our department to cover the additional costs. However, this could potentially impact other essential programs and services.

2. Negotiate with the IT department to find a temporary solution until additional funding could be secured for a more basic subscription option. Ultimately, we determined that seeking external funding support was the most viable option to ensure the continued functionality and efficiency of our operations.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 545 of 579
1464
Budget Decision Package
$170,500.00
$170,500.00
$341,000.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00911
Status: Budget Review
Title: Citywide Janitorial Services
Department: Public Works Priority: 1
Contact: Lorianne Landsaw Phone: (916) 617-4579
Mandatory: No
Section 1 - General Information
Strategic Plan:

City Facilities & Infrastructure Financing Strategy
Description:

Project Type:

Significant Increase
The City has completed the 25-016-RFP for Janitorial Services and will be awarding the new contract. Certain departments revised service requests and the vendor has provided monthly cost breakdowns for each location. Certain facilities have seen an increase in cost and were unable to properly budget for them.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
104 9325 5241 Janitorial Services - Contract Cost Shortfall Janitorial Services - Contract Cost Shortfall
$80,000.00 $80,000.00
101 9110 5241 Janitorial Services - Contract Cost Shortfall PD Administration -Janitorial Services - Contract Cost
Shortfall
$74,000.00 $74,000.00
101 9515 5241 Janitorial Services - Contract Cost Shortfall Recreation Center -Janitorial Services - Contract Cost
Shortfall
$6,000.00 $6,000.00
101 9510 5241 Janitorial Services - Contract Cost Shortfall Boathouse & Club West - Janitorial Services - Contract
Cost Shortfall
$500.00 $500.00
101 9150 5241 Janitorial Services - Contract Cost Shortfall Fire Station 45 - Janitorial Services - Contract Cost
Shortfall
$10,000.00 $10,000.00
Total $170,500.00 $170,500.00
Section 3 - Detailed Information
Objectives/Need for Request:

To make sure that all City facilities have adequate funding for Janitorial services.

Consequences of Not Funding:

Facilities will not have adequate funding for Janitorial services.

Alternatives Considered:

The previous vendor had reached their 5-year limit and an RFP had to be issued. There were no viable alternatives.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 546 of 579
1465
Budget Decision Package
$446,100.00
$467,616.00
$913,716.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00912
Status: Budget Review
Title: CMO Reorganization
Department: City Manager's Office Priority: 0
Contact: Amanda Berlin Phone: (916) 617-4512
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Change to Existing Program/Service
In order to allow the City Manager capacity to impact areas needing his attention most and to prepare the organization for the future, a reorganization of the Executive Management reporting structure. Under this reorganization, the City Manager's Office would add a new Assistant City Manager - Community Investment which would oversee the Capital Projects, Community Development, Economic Development and Housing, Parks and Recreation and Public Works Operations and Maintenance Departments. The current Assistant City Manager position would be elevated and retitled to Assistant City Manager - Administrative Services, adding oversight of the Finance Department in addition to the existing CMO divisions (Clerk/Records, Risk Management, Community/Government Relations, Home Run Program, Human Resources, Information Technology).

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
104 9016 5111 New Position - ACM - Community Investment Salary for new position
$423,650.00 $445,056.00
104 9016 5258 Assistant City Manager - Community Investment Travel/Training Budget
Travel/Training for ACM - Community Investment
$3,000.00 $3,000.00
104 9016 5256 Assistant City Manager - Community Investment Membership/Dues
Membership/Dues for ACM - Community Investment
$1,500.00 $1,500.00
104 9016 5111 ACM - Admin Services
Cost difference for reclassification/position changes (5% increase)
$11,100.00 $11,200.00
104 9034 5111 ACM - Admin Services
cost difference 5% increase
$3,600.00 $3,605.00
106 9020 5111 ACM - Admin Services
cost difference
$1,450.00 $1,450.00
516 9700 5111 ACM - Admin Services
cost difference
$1,800.00 $1,805.00
Total $446,100.00 $467,616.00
Section 3 - Detailed Information
Objectives/Need for Request:

The goal of this reorganization is increase bandwidth for the City Manager by reducing his direct reports from 10 to 5, while developing other leadership staff by adding an Assistant City Manager.

Consequences of Not Funding:

The organization of the City Manager's Office would remain unchanged and the CM would continue to have 10 direct reports.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 547 of 579
1466
Budget Decision Package
$0.00
$0.00
$0.00
Net Request (2025/2026):

Net Request (2026/2027):

Total Net Request:

Package ID: DP-00914
Status: Budget Review
Title: Move Landscape & Lighting District Subsidy from Measure K to General Fund Department: Finance Priority: 1
Contact: Roberta Raper Phone: (916) 617-4509
Mandatory: No
Section 1 - General Information
Strategic Plan:

Not Applicable
Description:

Project Type:

Significant Increase
For years, the General Fund 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. The subsidy has been in place since our financial system records have existed, FY 1999/2000, and has grown over time to approximately $670,000 in FY 2020/21. 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, under the category adopted and set aside specifically to fund "reductions in utility bills and property tax assessments." At the time, the annual subsidy was expected at around $900,000. This capacity within the Measure K fund was created as the City transitioned from flat water rates to consumption-based rates as meters were installed as required by State law. As this transition occurred, the need for subsidy was reduced as residents have more control over monthly water bills. Currently, a subsidy/rate reduction is offered and applies to residents who are currently enrolled in PG&E's CARE program. The annual subsidy amount funded by Measure K is approximately $25,000. In the past three years, since Measure K has taken over funding this subsidy, the cost of operating landscaping and lighting within the District has ballooned, and the expected subsidy for FY 2025/26 is nearly $1.5 million. At the same time, sales tax revenues have reduced year over year since FY 2023/24, and are expected to drop again in FY 2025/26. As sales tax revenues are elastic and vary with the economy, this source of revenue is hit hard by inflation, and even harder during a recession, which is predicted at a higher confidence rate over the next eighteen months. As utility costs, primarily electricity, continue to rise significantly each years, the subsidy projected for FY 2025/26 has pushed the Measure K fund into a structural deficit, and this is expected to be exacerbated in future years. As a result, we are proposing to move a portion of this subsidy back to the General Fund for FY 2025/26 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.

Section 2 - Costs
Fund Activity Object Description 2025/2026 2026/2027 One Time
101 9910 5950 Transfer from General Fund
10% increase annually
$900,000.00 $990,000.00
108 9910 5950 Transfer from Measure K
L&L subsidy - move to GF
($900,000.00) ($990,000.00)
Total $0.00 $0.00
Section 3 - Detailed Information
Objectives/Need for Request:

The overall objective is to ensure the Measure K fund is structurally balanced and to create slight capacity for additional revenue reductions in this elastic revenue source and volatile economy.

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 548 of 579
1467
Consequences of Not Funding:

If this is not funded, the Measure K fund will have a deficit of approximately $760,000, utilizing most of the available balance within the fund, leaving no capacity for projects, future cost increases, or buffer for possible revenue reductions as a recession (which typically hits sales tax revenues hard) is projected over the next eighteen months.

Alternatives Considered:

Other alternatives include funding this subsidy through Measure O; however, it makes more sense to move this back to the General Fund which has a more diversified revenue base which can better withstand the volatile economy. As PG&E rates continue to climb, the only other alternative would be to reduce costs by turning off streetlights, which would impact the safety of the community and is not considered a viable option.

Section 4 - Attachments

EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 549 of 579
1468

PROPOSED POSITION

CHANGES
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 550 of 579
1469
New Positions
Four (4) new positions are proposed, 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 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.

All requests that impact the Authorized Position List (APL) for the City are detailed in this attachment.

Position Changes
There is one position change request in Flood Support Services division, fully funded by WSAFCA, to upgrade the vacant Secretary position to an Administrative Analyst position to better align the position with the expected workload. The Finance Department has three Procurement & Contract Analysts; however, when the most recent position was added, it was added as a Finance Analyst. This change proposes aligning the new position with the existing title and salary range.

Position Funding Changes
Three GIS positions currently within the Capital Projects department and funded by the General Fund and through charging time to capital projects are proposed to move to the City Manager’s Office, Information Technology Division and become centralized, providing continued support to capital projects as well as to other departments as needed.

Reclassifications
Human Resources has a process for reviewing positions annually to ensure they are appropriately classified.

This process begins with a request from the department, providing justification for the reclassification proposal.

Human Resources is recommending two reclassifications effective with the FY 2025/26 budget; first, the Engineering Technician III position currently in Capital Projects department is proposed to change to an Engineering/GIS Technician and transfer to the IT division July 1, 2025. The second reclassification is in the Community Development Department, Sustainability Division. The Program Associate position is recommended to be reclassified to an Administrative Analyst.

The total impact of all position requests for FY 2025/26 is $842,191 across all funds, and a net increase of four (4) positions in the Authorized Position List (APL). These proposed changes bring the total number of positions to 498.55 FTE.

Table 2 on the following page provides a detailed list of the position-related proposals, including the proposed funding source.

Table 1: Cost of Position Changes by Fund

FUND TITLE POSITIONS
General Fund $ 354,154
General Support Srv Fund $ 446,512
Gen Special Purpose C.I. Fund $ 1,450
W S Flood Support Fund $ 31,575
Environmental Svcs&Sustanabili $ 8,500
TOTAL $ 842,191
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 551 of 579
1470
Table 2 – FY 2025/26 Proposed Position Changes Department Position Title FTE Cost Center Document Ref # Note Capital Projects ADD Administrative Analyst I/II/Senior 1.00 652-9040 DP-827 Upgrade from Secretary DELETE Secretary (1.00) 652-9040 DP-827 Upgrade to Admin Analyst ADD Project Manager I/II/Senior 1.00 101-9652 DP-672 NEW Position ADD Program Technician 1.00 101-9652 DP-673 NEW Position ADD Assistant/Associate Engineer 1.00 101-9653 DP-674 NEW Position DELETE Engineering/GIS Technician (2.00) 101-9651 N/A Move GIS Mapping Team to IT - GIS (CMO) DELETE Information Systems Specialist II (1.00) 101-9651 N/A Move GIS Mapping Team to IT - GIS (CMO) DELETE Engineering Technician III (1.00) 101-9651 RECLASS 2 HR recommended reclassification, move to IT-GIS TOTAL CAPITAL PROJECTS (1.00) City Manager's Office ADD Assistant City Manager - Admin Services 1.00 104-9016 DP-912 Reclassify from Assistant City Manager ADD Assistant City Manager - Community Investment 1.00 104-9016 DP-912 NEW Position DELETE Assistant City Manager (1.00) 104-9016 DP-912 Reclassify to ACM - Administrative Services ADD Engineering GIS Technician 1.00 104-9035 RECLASS 2 HR recommended reclassification ADD Engineering/GIS Technician 2.00 104-9035 N/A Move GIS Mapping Team to IT - GIS (CMO) ADD Information Systems Specialist II 1.00 104-9035 N/A Move GIS Mapping Team to IT - GIS (CMO) TOTAL CITY MANAGER'S OFFICE 5.00 Community Development ADD Administrative Analyst I/II/Senior 1.00 653-9661 RECLASS 1 HR recommended reclassification DELETE Program Associate (1.00) 653-9661 RECLASS 1 HR recommended reclassification TOTAL COMMUNITY DEVELOPMENT 0.00 Finance ADD Administrative Analyst I/II/Senior 1.00 104-9053 N/A Correct Title in APL DELETE Finance Analyst/Senior (1.00) 104-9053 N/A Correct Title in APL TOTAL FINANCE 0.00NET INCREASE/(DECREASE) IN FTE 4.00
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 552 of 579
1471

CAPITAL IMPROVEMENT

PROGRAM (CIP) BUDGET

PROPOSALS
EXHIBIT A - FY 2025/26 PROPOSED BUDGET Page 553 of 579
1472
FY 2025/26 Budget
Supplemental CIP Budget Requests (Capital Projects)
ID # Project Title Project Type Funding Source FY 2025/26 01300 Parks Fixtures, Furnishings, Equipment and Turf Replacement Parks and Recreation | Park Improvements Measure O Funds 5,000,000 01354 Traffic Signal Replacement - Del Monte St / Harbor Blvd Transportation | Signals and Lighting Measure E 400,000 01373 West Capital Parking Lot Security Enhancements Facilities | City Hall One Time General Fund 375,000 15047 Washington Public Infrastructure Improvements Project Transportation | Bicycle, Pedestrian & Trail Facilities One Time General Fund 1,650,000 17031 Pavement Rehabilitation and Reconstruction Program Transportation | Street Reconstruction Measure O Funds 4,500,000 20001 New Security Fencing for Remote Water Facility Sites Water | General Water Impact Fee Fund 1,000,000 22069 Water Tank Cathodic Protection Assessment & Installation Water | Improvements to Treatment, Supply, Storage and Pumping Facilities Water Impact Fee Fund 500,000 22073 Water Treatment Building & Pipe Painting Water | Improvements to Treatment, Supply, Storage and Pumping Facilities Water Impact Fee Fund 750,000 22075 Water Treatment Plant Security Water | Improvements to Treatment, Supply, Storage and Pumping Facilities Water Impact Fee Fund 500,000 22077 Water Pump Stations Pump & Motor Evaluation & Rehabilitation Water | Improvements to Treatment, Supply, Storage and Pumping Facilities Water Impact Fee Fund 1,250,000 52069 Stone Lock Facility Clean-Up & Security Facilities | General Measure G 750,000 Total Capital Project Requests 16,675,000 $
TRUE
PROJECT CATEGORY FY 2025/26
Parks and Recreation | Park Improvements 5,000,000 $
Transportation | Signals and Lighting 400,000 $
Municipal Facilities 1,125,000 $
Transportation | Bicycle, Pedestrian & Trail Facilities 1,650,000 $ Transportation | Street Reconstruction 4,500,000 $
Water Improvements 4,000,000 $
TOTAL 16,675,000 $
TRUE
FUNDING SOURCE FY 2025/26
General Fund 2,025,000 $
Measure O Fund 9,500,000 $
Water Fund 4,000,000 $
Measure G Fund 750,000 $
Measure E Fund 400,000 $
TOTAL 16,675,000 $
$- $1.0 $2.0 $3.0 $4.0 $5.0
Transportation | Signals and…
Parks and Recreation | Park…
Municipal Facilities
Transportation | Bicycle,…
Transportation | Street…
Water Improvements
CIP BY PROJECT CATEGORY (In Millions)
$- $2.0 $4.0 $6.0 $8.0 $10.0
General Fund
Measure O Fund
Water Fund
Measure E Fund
Measure G Fund
CIP BY FUNDING SOURCE (In Millions)
EXHIBIT A - FY 2025/26 PROPOSED BUDGET