Willows City Council
March 23, 2026

City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Special Meeting
March 23, 2026
Willows City Hall
5:30 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda
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1. CALL TO ORDER

2. PLEDGE OF ALLEGIANCE

3. ROLL CALL

4. DISCUSSION & ACTION CALENDER
All matters on the Discussion & Action calendar will be discussed and acted on individually. Individuals wishing to speak on these items are asked to complete a speaker card and submit it to the City Clerk. Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. FY 2025-26 Mid-Year Budget & General Fund Forecast Review Recommended Action: By Resolution, approve the Mid-Year Budget Review and recommended revisions; and receive an update on the General Fund Forecast.

Presented by: Andy Heath, Finance Consultant
Contact: Marti Brown, City Manager, [email protected]

5. ADJOURNMENT
This agenda was posted on March 19, 2026.
______________________________
Karleen Price, City Clerk
A complete agenda packet, including staff reports and back-up information, is available for public inspection during normal work hours at City Hall at 201 North Lassen Street in Willows or on the City’s website at www.cityofwillows.org. In compliance with the Americans with Disabilities Act, the City of Willows will make available to members of the public any special assistance necessary to participate in this meeting. If requested, the agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132). The public should contact the City Clerk’s office at (530) 934-7041 to make such a request.

Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.

The City of Willows is an Equal Opportunity Provider.

DISCUSSION & ACTION

CALENDAR

Agenda Item #4a
_____________________________________________________________________ Date: March 23, 2026
To: Honorable Mayor and City Councilmembers
From: Marti Brown, City Manager
Andy Heath, Finance Consultant
Subject: FY 2025-26 Mid-Year Budget & General Fund Forecast Review Recommendation:

By Resolution, approve the Mid-Year Budget Review and recommended revisions; and receive an update on the General Fund Forecast.

Rationale for Recommendation:

The Mid-Year Budget Review is a tool for understanding the City’s financial condition during the first part of the fiscal year, projecting the financial condition through the end of the fiscal year, and revising the budget to bring the adopted budget in line with expectations based on previously approved budget amendments and current economic trends and conditions.

Background:

This year’s Mid-Year Budget Review focuses on management’s assessment of overall funding impacts likely to result over the balance of the current fiscal year to maintain existing service levels, while mitigating the potential impacts of economic and fiscal uncertainty due to inflationary impacts and mandated requirements. As the fiscal year has progressed there have been several changes impacting the budget as a whole – including upward and downward revisions to certain revenue and expenditure assumptions; and updates to funds not previously considered in the FY 2025-26 Adopted Budget. Given this ever-changing fiscal picture, City staff remain actively engaged in the monitoring of all sectors of economic activity while continuing to update the long-term forecast for the General Fund.

This memorandum provides a snapshot of aggregated Mid-Year Adjustments for all City funds as recommended for the balance of FY 2025-26. This memorandum also presents updates to the multi-year forecast for the City’s General Fund. The information noted below will form the foundation for a PowerPoint presentation to be provided at the City Council Meeting.

2 Discussion & Analysis:

The attached fund schedules and details accompanying this report, will facilitate discussion of the FY 2025-26 Mid-Year activity and update. This report focuses on pertinent recommended changes to budgeted funds, which have been aligned into eight defined groups. Revenue and expenditure schedules have been prepared and updated for each fund. Additionally, since the audit for Fiscal Year 2024-25 has been completed, the Mid-Year update includes preliminary actual revenue and expenditure data for the year ended June 30, 2025, and projected fund balance information for each fund.

This Mid-Year report also includes an update to the City’s General Fund Forecast (presented with the General Fund below).

Fund groups discussed are as follows:
- General Fund - Special Revenue Funds – Misc. Operational - Enterprise Funds - Special Revenue Funds – CDBG / Housing - Special Revenue Funds – Transportation - Special Revenue Funds - Projects - Special Revenue Funds – Library - Special Revenue Funds – Impact Fees

GENERAL FUND
The City’s General Fund accounts for all discretionary revenues which may be appropriated towards any Citywide program / expenditure as approved by the City Council. Recommended changes to General Fund revenues and expenditures are noted below:

Revenues Expenditures
FY 2025-26 Adopted Budget $ 7,675,450 $ 7,355,995
Estimated Balances on 6/30/2026 $ 8,339,785 $ 8,022,437 Recommended Mid-Year Adjustment $ 664,335 $ 666,442

As indicated above, it is recommended that the City adjust originally budgeted General Fund revenues upward by $664,335 and General Fund expenditures upward by $666,442.

Information noted in the tables below discusses reasons / rationale for selected revenue and expenditure adjustments (nominal changes are not specifically discussed) in the City’s General Fund. Anticipated fiscal impacts related to the current state of the economy are considered in the updated estimates through the end of the fiscal year.

3 General Fund Revenues
A proposed net increase of $664,335 is recommended for General Fund revenues as follows:

Revenue Type Adjustment Reason / Rationale
Property Taxes ($ 24,000)
- Downward adjustment based on estimated
amount expected to be received from Glenn
County and prior year collections
Sales Tax ($ 24,147) - Decrease in Bradley Burns Sales Tax based on most recent forecast received from HdL
Measure I Sales Tax $ 119,000 - Increase in Measure I Transactions Sales Tax based on most recent forecast received from HdL
Garbage Franchise $ 12,600
- Increase based on estimated amount expected to
be received consistent with prior year actual
collections
Interest Earnings ($ 12,133) - Reduction in interest earnings based on static cash balances and prior year collections
Planning Fees ($ 77,856)
- Reduction in anticipated planning fees based on
collections to date (this line item may have been
inadvertently over-budgeted)
Fire Department Fees ($ 20,678) - Reduction in Fire Department fees based on collections to date and anticipated future activity
Sewer Administration
Fees / Transfers $ 137,411
- Upward adjustment to Sewer Administration
Fees budgeted in the General Fund based on
inclusion of Admin Staff and related charges; and
Public Works staff allocations to the Sewer Fund
CalTrans Street Sweeping
Fees $ 13,045
- Upward adjustment in CalTrans Street Sweeping
Fees based on receipts for prior year funding not
originally received
Miscellaneous Revenues $ 233,646
- Increase in miscellaneous revenue based on
collections to date (Sale of Property – 145 N.

Lassen Street - $231,500)
Fire Grants / Strike Team
Reimbursements $ 296,931
- Increase in Fire Grants and Strike Team
Reimbursements based on anticipated collections
from other governmental agencies to offset
increased overtime and contractual costs
incurred for Fire-related activities
Transfers In $ 22,971
- Increase in Transfers In to move the fund balance
from the Mall Maintenance Fund to the General
Fund (Mall Maintenance costs are tracked in the
General Fund)
All Other Revenues ($ 12,455) - Residual decrease in all other revenue sources (not specifically mentioned above)

4 A proposed net increase of $666,442 to General Fund expenditure appropriations is comprised of the following:

Appropriation Adjustment Reason / Rationale
30 - City Manager $ 32,267
- Increase in City Manager Budget due to costs
incurred for City Birthday celebration; ICMA
membership costs; conferences and training
costs; and health benefits costs
50 - Finance ($ 4,217) - Decrease in Finance Budget due to lower contractual services costs expected by year end
60 - Planning ($ 62,270)
- Decrease in Planning costs related to correcting
budget for allocated staff costs (original budget
too high)
70 - General Office $ 302,640
- Increase in General Office costs related to prior
year Health Benefit Assessment from health
benefits provider; higher General Liability and
Property Insurance costs; purchase of property
adjacent to Fire Station
80 - Civic Center $ 130,000
- Increase in Civic Center costs related to Library
Roof Replacement (note: these costs may
ultimately be covered by insurance)
110 - Engineering $ 40,000
- Higher engineering consultant costs experienced
to date (determine if costs can be charged out to
other funds)
120 - Library ($ 65,206)
- Decrease in budgeted Library costs due to
vacancy savings incurred during the fiscal year for
vacant key Library positions
138 – Parks / Public Works ($ 75,737)
- Decrease in Parks / Public Works Budget due
inadvertent budgeting error expensing staff
allocation costs to transportation-related funds
(should have been budgeted as a reimbursement)
150 - Fire $ 327,862
- Increase in Fire Personnel Service costs due to
additional staff costs and overtime (~ $330,000)
related to strike team and weed abatement
activities funded by grants; and reconciled
salaries (note: some costs are offset by a CalFire
Weed Abatement grant)
Non-Departmental $ 38,511
- Increase in Non-Departmental Budget to account
for:
o Tyler License Costs (not previously
budgeted)
o Residual transfers out to close out older
grant-related funds (costs should have
been charged as a General Fund match)
All Other Expenditures $ 2,592 - Residual decrease in all other expenditures (not specifically mentioned above)

5 At the end of the current fiscal year, General Fund reserves are anticipated to be approximately $1.6 million. Based on the recommended budgetary changes for both revenues and expenditures noted above, it is anticipated that the General Fund will add approximately $317,348 to reserves as a surplus by fiscal year-end. Projected reserve levels as of the end of the fiscal year (June 30, 2026) assuming all revenue and expenditures, as adjusted, are realized include:
- $ 200,000 General Fund Committed Reserve
- 5,000 Apparatus Replacement Reserve
- 1,386,223 Unobligated Fund Balance

- $ 1,591,223 Total General Fund Reserves
General Fund Forecast
As previously discussed, the multi-year forecast for the City’s General Fund continues to be updated. This forecast is based on a “base budget” concept which accounts for the following:
- All current one-time impacts to revenues and expenditures are removed for purposes of forecasting future fiscal activity (note: certain one-time revenues and expenditures may cross multiple fiscal years).
- All currently authorized positions are included in the forecast and assumed filled for entirety of each future fiscal year.
- Only approved negotiated salary increases are included in forecast. - Revenues and expenditures are adjusted each year based on growth assumption factors.

Development of the forecast is sightly complicated by unknown near-term and longer-term impacts to the local, state and national economies; high levels of inflation; CalPERS policy and investment return volatility, program cost volatility, among other things. As such, management will continue to frequently monitor economic activity and update the City Council as adjustments are made to forecasts.

The multi-year forecast for the City’s General Fund is shown below:

6 As noted, it is expected that $317,348 is expected to be added (a surplus) to the General Fund Balance for FY 2025-26. This projected addition to reserves stems from a conservative revenue projection approach offset by anticipated and known cost increases to maintain existing service levels (police, fire, building, planning, public works, recreation, library administration, etc.). It should be mentioned that future forecasted results include a 3% increase to the current Police Services Contract with the Glenn County Sheriff’s Office, which is being negotiated at this time.

Under the given set of assumptions for staffing levels and program costs, the General Fund forecast shows modest budgetary surpluses of ~ $142,000 - $200,000 for all future years beginning with FY 2026-27. These surpluses include future projected annual receipts of Measure I Transactions Sales taxes of approximately $2.2 - $2.4 million annually.

The updated budget for FY 2026-27 shows a “base budget” (budget with all one-time activity removed) surplus of approximately $200,000. Although the City now has the additional Measure I income, the majority of this revenue infusion was necessary to prevent significant projected future deficits prior to the approval of Measure I. The significant deficits previously projected stemmed from:
• Fully-loaded staffing costs for all positions – assumed filled for entirety of fiscal year • Maintained higher insurance costs (General Liability / Property Insurance) • Higher CalPERS unfunded liability costs
• Significantly increased Police Services contract costs • Increasing and recurring operational costs

7 All of the cost elements noted above have been built into the forecast. City staff will continue to monitor costs moving forward to maintain the balance between expected revenues and overall funding requirements to provide citywide programs and services.

ENTERPRISE FUNDS
The City currently has one Enterprise Fund – the Sewer Fund. The Sewer Fund is treated as “business-type” fund whereby all support for the enterprise activity is paid directly by those who benefit from the service – the rate payers. Mid-Year recommended changes to the Sewer Fund are discussed below.

Sewer Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 2,355,000 $ 4,933,359
Estimated Balances on 6/30/2026 $ 2,388,621 $ 4,979,520 Recommended Mid-Year Adjustment $ 33,621 $ 46,161
Originally approved Sewer Fund revenues are projected to increase by approximately $33,621 by the end of the fiscal year. The increase in revenues is mostly attributed to receipts for sewer loads received from Arbuckle. Sewer Fund expenditures are projected to be approximately $46,161 higher than originally anticipated to account for a portion of the prior year health benefit assessment and a portion of the current year CalPERS Unfunded Liability (these staffrelated costs are partially charged to the Sewer Fund) and higher debt service costs not originally budgeted.

Appropriations for Sewer Capital projects are expected to remain as originally budgeted - $2,916,665. The majority of these projects are funded by bond proceeds currently held for Sewer Enterprise purposes. Sewer capital projects include:
- Sycamore Street Lift Station - $189,750
- Pacific Avenue Lift Station - $178,250
- Lassen Street Sewer Rehabilitation - $201,250
- Road 57 Sewer Lift Station - $103,500
- Cherry Street Lift Station - $139,165
- Wastewater Treatment Plant Safety Improvements - $30,000 - Annual Sewer Replacement Project - $2,057,250
- Tyler Utility Billing - $17,500
Finally, at the end of each fiscal year, the Sewer Fund reimburses the General Fund for direct and indirect costs incurred and related to administrative and staffing costs required to provide services to the Sewer Fund. These costs will only be transferred to the extent they are incurred.

Budgeted costs are noted below:

8 It is anticipated that the Sewer Fund will have approximately $2.40 million in fund balance / working capital remaining on June 30, 2026. This amount includes $244,175 in bond proceeds expected for future capital improvements; and $543,606 set aside as a debt service reserve for the bonds. It is expected that the Sewer Fund will have $1,616,323 in unobligated fund balance / working capital by the end of the fiscal year.

SPECIAL REVENUE FUNDS - TRANSPORTATION
The City’s Transportation-related Special Revenue Funds include the Gas Tax, RMRA (SB-1) and RSTP funds. Revenues earned in these funds can only be used for appliable transportationrelated purposes.

Each of these funds has been updated at Mid-Year to include estimated revenues and expenditures anticipated for the remainder of the fiscal year. Recommended changes for each fund are noted below.

Sewer Fund Transfers - Indirect Overhead (Replaces original 78050 Budget) - FY 2025-26 Mid-Year Budget Percentage Allocation
Staff:
- City Manager $ 228,079.51 15% $ 34,212
- Community Development Director $ 170,412.24 10% $ 17,041 - Finance Director $ 161,321.20 15% $ 24,198
- Finance Analyst (Both) $ 93,836.40 15% $ 14,075
- City Clerk $ 95,748.71 7% $ 6,702
Other:
- Finance Consultant $ 27,500 10% $ 2,750
- Audit Cost $ 35,000 15% $ 5,250
- City Hall Utilities / Building Maintenance $ 72,000 15% $ 10,800 - Legal $ 142,600 10% $ 14,260
- Information Technology (M&I) $ 50,000 10% $ 5,000
- Tyler License & Configuration $ 30,131 10% $ 3,013
Total Included as Transfer to General Fund: $ 137,302
Public Works Staff Salaries:
- Authorized Positions (1 Mechanic / 4 Mtc Workers / 1 Superintendent @ 25%:) $ 127,733 Total Budgeted Allocation of Charges to Sewer Fund: $ 265,035

9 Gas Tax Funds
Revenues Expenditures
FY 2025-26 Adopted Budget $ 181,843 $ 357,000
Estimated Balances on 6/30/2026 $ 187,764 $ 428,350
Recommended Mid-Year Adjustment $ 5,921 $ 71,350
Revenues in the Gas Tax Funds are expected to be slightly higher than those approved with the Proposed Budget – primarily due to forecasted gas tax receipts and higher interest earnings.

Gas Tax Funds expenditures are expected to increase by $71,350 to account for expected costs related to the Oak / Madrone Streets project. Gas Tax expenditures also include a streets worker staff allocation and streets maintenance and lighting costs.

It is anticipated that the Gas Tax Funds will have approximately $32,558 in fund balance remaining on June 30, 2026.

RMRA / SB-1 Funds
Revenues Expenditures
FY 2025-26 Adopted Budget $ 165,000 $ 250,000
Estimated Balances on 6/30/2026 $ 173,366 $ 265,210
Recommended Mid-Year Adjustment $ 8,366 $ 15,210
Revenues anticipated to be received in the RMRA / SB-1 Funds have been updated consistent with forecasted allocations available from the California City Finance website. RMRA / SB-1 Funds expenditures are not expected to increase by $15,210 to account for expected costs related to the Oak / Madrone Streets project.

It is anticipated that the RMRA / SB-1 Funds will have approximately $100,479 in fund balance remaining on June 30, 2026.

RSTP Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 100,000 $ 100,000
Estimated Balances on 6/30/2026 $ 111,871 $ 111,871
Recommended Mid-Year Adjustment $ 11,871 $ 11,871
Revenues to be received in the Regional Surface Transportation Program (RSTP) Fund are expected to be $11,871 higher than originally anticipated due to actual RSTP funding received at this time. Appropriations for capital projects in the RSTP Fund have been increased to account for $30,000 expected to be allocated towards street signs and other streets

10 maintenance; and $81,871 to account for the Oak Street and Madrone Manor Road Rehabilitation Project.

It is anticipated that the RSTP Fund will have no fund balance remaining on June 30, 2026.

SPECIAL REVENUE FUNDS - LIBRARY
The City’s Library-related Special Revenue Funds include the County Library, Literacy PassThrough, Zip Books, Northnet Training and CLSA Delivery funds. Revenues earned in these funds can only be used for applicable library-related purposes.

Recommended changes for each fund are noted below.

County Library / Literacy Pass-Through Funds
Revenues Expenditures
FY 2025-26 Adopted Budget $ 153,360 $ 152,360
Estimated Balances on 6/30/2026 $ 126,600 $ 197,865
Recommended Mid-Year Adjustment ($ 25,760) $ 45,505
Revenues anticipated to be received in the County Library / Literacy Funds have been updated consistently with allocations expected to be received from Glenn County; and the Literacy grant amount has been updated to reflect amounts already received (original budget may have included an amount that was too high). Revenues are also updated to include a $10,000 receipt from the Carnegie Hall Library Grant and a $100 donation. County Library / Literacy Funds expenditures are projected to be approximately $45,505 higher than originally budgeted to account for the transfer of library support funds for Willows Library expenditures to the General Fund and Literacy Pass-Through Fund, as appropriate.

It is anticipated that the County Library / Literacy Funds will have nothing remaining in fund balance on June 30, 2026 as all revenues are transferred out to operating funds.

Zip Books Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 7,517 $ 7,517
Estimated Balance on 6/30/2026 $ 4,752 $ 7,517
Recommended Mid-Year Adjustment ($ 2,765) $ -
Both revenues and expenditures anticipated for the Zip Books Fund have been updated to account for revenues already received from the State of California, and an applicable offsetting appropriation for likely expenditures.

11 It is anticipated that the Zip Books Fund will have approximately $1,932 in fund balance remaining on June 30, 2026.

Northnet Training Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 1,000 $ 1,000
Estimated Balance on 6/30/2026 $ 1,200 $ 1,000
Recommended Mid-Year Adjustment $ 200 $ -

Both revenues and expenditures anticipated for the Northnet Training Fund have been updated to account for revenues already received from the State of California, and an applicable offsetting appropriation for likely expenditures.

It is anticipated that the Northnet Training Fund will have $2,024 in fund balance remaining on June 30, 2026.

CLSA Delivery Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 5,000 $ 10,000
Estimated Balance on 6/30/2026 $ 4,505 $ 10,000
Recommended Mid-Year Adjustment ($ 495) $ -
Revenues anticipated for the CLSA Delivery Fund are reduced by $495 to account for revenues received to date. Expenditures anticipated to be received and spent in the CLSA Delivery Fund remain unchanged from amounts originally budgeted.

It is anticipated that the CLSA Delivery Fund will have approximately $32,922 in fund balance remaining on June 30, 2026.

SPECIAL REVENUE FUNDS – MISCELLANEOUS OPERATIONAL
The City’s Miscellaneous Operational Special Revenue Funds include Certified Access, Willows Lighting & Landscaping Districts, Community Discretionary, Mall Maintenance and State Recycling Grant funds. These funds can only be used for fund-specific purposes.

Revenues and expenditures have been updated for these funds consistent with prior year experience while taking into account receipts to date and expenditures incurred to date.

12 Certified Access (ADA) Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 1,500 $ -
Estimated Balance on 6/30/2026 $ 500 $ -
Recommended Mid-Year Adjustment ($ 1,000) $ -
Revenues anticipated to be received in the Certified Access (ADA) fund have been updated to account for a portion of the business license fees received specific to ADA Access upgrades. At this time there are no eligible ADA project expenditures appropriated from this fund.

It is anticipated that the Certified Access (ADA) Fund will have approximately $15,747 in fund balance remaining on June 30, 2026.

Willows Lighting & Landscaping Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 36,974 $ 87,205
Estimated Balance on 6/30/2026 $ 36,974 $ 87,205
Recommended Mid-Year Adjustment $ - $ -
Revenues and expenditures anticipated to be received in the Willows Lighting & Landscaping fund remain unchanged from the Adopted Budget for FY 2025-26. It is recommended that with the preparation of the proposed budget for FY 2026-27 the City consider breaking out the financial activity accounted for in the Lighting and Landscaping Fund into three separate funds to account for each of the three zones independently.

It is anticipated that the Willows Lighting & Landscaping Fund will have approximately $32,906 in fund balance remaining on June 30, 2026, which may be used towards any applicable expenditure as discussed in the annual Engineer’s Report.

Community Discretionary Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 5,890 $ 12,553
Estimated Balance on 6/30/2026 $ 25,704 $ 12,553
Recommended Mid-Year Adjustment $ 19,814 $ -
Revenues for the Community Discretionary Fund have been updated to reflect anticipated receipts, including a loan payoff received from an outstanding loan. Revenues are anticipated to be $25,704 to account for defederalized CDBG loan payments which may be used for any discretionary purpose. Expenditures for the Community Discretionary Fund are recommended

13 to remain unchanged from the original budget – accounting mostly for annual LAFCO membership expenditures.

It is anticipated that the Community Discretionary Fund will have approximately $21,411 in fund balance remaining on June 30, 2026.

Mall Maintenance Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ - $ -
Estimated Balance on 6/30/2026 $ - $ 22,971
Recommended Mid-Year Adjustment $ - $ 22,971
All Mall Maintenance costs are now accounted for in the City’s General Fund. Given that no revenues have accrued to the Mall Maintenance Fund over the last several years, it is recommended that this fund be closed out and the balances transferred to the General Fund to cover future Mall Maintenance costs.

It is anticipated that the Mall Maintenance Fund will have nothing remaining in fund balance due to closure of the fund on June 30, 2026.

State Recycling Grant Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ - $ -
Estimated Balance on 6/30/2026 $ - $ -
Recommended Mid-Year Adjustment $ - $ -
There are no changes recommended for either revenues or expenditures in the State Recycling Grant Fund.

It is anticipated that the State Recycling Grant Fund will have approximately $8,969 in fund balance remaining on June 30, 2026, which may be used towards any recycling-related (equipment purchases, etc.) purpose.

SPECIAL REVENUE FUNDS – CDBG / HOUSING
The City’s CDBG / Housing Special Revenue Funds include the CDBG Housing and HOME Program Income funds. These funds receive grants and loan repayments related to CDBG and HOME programs. Loan repayments are typically noted as “Program Income”, which may be used towards new applicable loans consistent with program guidelines, or defederalized to the extent loan repayment collections are lower than $35,000 annually.

14 CDBG Housing Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 5,890 $ 5,890
Estimated Balance on 6/30/2026 $ 25,704 $ 25,704
Recommended Mid-Year Adjustment $ 19,814 $ 19,814
Both revenues and expenditures have been increased by $19,814 to account for the anticipated receipt of loan payments (including the payoff of an outstanding loan) and subsequent transfer out to the Community Discretionary Fund, respectively.

It is anticipated that the CDBG Housing Fund will have no fund balance remaining at the end of the fiscal year as all amounts are defederalized and transferred to the Community Discretionary Fund.

CDBG Program Income Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 1,000 $ 189,000
Estimated Amounts @ 6/30/2026 $ 12,500 $ 189,000
Recommended Mid-Year Adjustment $ 11,500 $ -
Revenues in the CDBG Program Income Fund are recommended to increase by $11,500 to account for interest earnings on balances available from the prior year Rumiano Cheese Loan payoff. Expenditures remain unchanged and only include a capital cost towards a new Civic Center door and other related costs. Similar to the CDBG Housing Fund, any funds received can be used towards future program expenditures, including new loans and administrative costs to maintain the CDBG Program.

It is anticipated that the HOME Program Income Fund will have $1,791,037 remaining in fund balance as of June 30, 2026.

HOME Program Income Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ - $ -
Estimated Balance on 6/30/2026 $ 4,469 $ -
Recommended Mid-Year Adjustment $ 4,469 $ -
The HOME Program Income Fund was left out of the Adopted Budget at the beginning of the year. Although this fund no longer has any active fiscal activity, there is a residual negative

15 fund balance of $4,469 that will need to be closed out to the City’s General Fund. This negative fund balance is likely the result of previously unreimbursed administrative costs that were never funded by a grant and / or available program income.

It is anticipated that the HOME Program Income Fund will have no fund balance remaining at the end of the fiscal year as this fund will be closed out.

SPECIAL REVENUE FUNDS – PROJECTS
The City’s Project Special Revenue Funds include the California Clean Grant, SB-2 Grant, Proposition 68 Grant, CDBG HOME Grant and USDA RDBG Grant funds. These funds can typically only be used for project-specific purposes.

These funds are opened to account for project-specific activity during a defined time period. As project activity winds down and projects are completed, the fund is closed out.

California Clean Grant Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 3,949,000 $ 3,949,000
Estimated Balance on 6/30/2026 $ 349,203 $ 250,000
Recommended Mid-Year Adjustment ($ 3,599,797) ($ 3,699,000) The California Clean Grant Fund accounts for project activity associated with the Sycamore Park Project. Revenues in this fund are reduced to $349,203 to account for costs reimbursements expected by the end of the current fiscal year. Expenditures are reduced to $250,000 to account for costs anticipated by the end of the current fiscal year. At the end of the current fiscal year, this grant is likely to have approximately $3.6 million available for future parkrelated costs as they are incurred.

SB-2 Grant Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ - $ -
Estimated Amounts @ 6/30/2026 $ - $ -
Recommended Mid-Year Adjustment $ - $ -
The SB-2 Grant Fund accounts for project activity associated with SB-2 grant eligible activity.

There are no revenues or expenditures anticipated for FY 2025-26, although the fund does have a fund balance of $60,373. This fund balance will be reviewed and reconciled to determine where other eligible expenditures may have been recorded so that the remaining fund balance

16 can be transferred out. It is anticipated that this fund will be closed out at the end of the current fiscal year.

Parks Grant Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 377,000 $ 377,000
Estimated Balance on 6/30/2026 $ - $ -
Recommended Mid-Year Adjustment ($ 377,000) ($ 377,000) The Parks Grant Fund accounts for certain revenues and expenditures related to the Sycamore Park Project. The two revenue sources tracked in this fund are a $200,000 contribution from the County of Glenn (CARES Act funding) and a $177,000 Proposition 68 parks grant. Given the $200,000 in County funding was already received in a prior fiscal year, this amount is no longer included in the FY 2025-26 budget.

It is anticipated that the full amount of grant receipts in this fund will ultimately be spent on project costs for the Sycamore Park Project expected in the next fiscal year. To the extent the full amount of costs are not incurred in the current year, any remaining proceeds will be allocated in the upcoming budget for FY 2026-27.

It is anticipated that this fund will have $172,283 in fund balance available at year end to use towards eligible park expenses next year.

CDBG HOME Grant Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ - $ 3,400
Estimated Balance on 6/30/2026 $ - $ 5,000
Recommended Mid-Year Adjustment $ - $ 1,600
The CDBG HOME Grant Fund accounts for loan activity related to the Sycamore Apartments loan (a $5 million deferred loan) provided through a CDBG HOME Grant and managed by the City. Payments on this loan are deferred into the future consistent with loan provisions. The only costs incurred by this fund are annual loan monitoring costs, which are expected to be $5,000 for the current fiscal year. This is an increase of $1,600 over the amount approved in the Adopted Budget.

It is anticipated that this fund will have $6,275 remaining in fund balance at the end of the current fiscal year.

17 USDA Rural Business Development Grant (RBDG) Fund
Revenues Expenditures
FY 2025-26 Adopted Budget $ 102,250 $ 102,250
Estimated Balance on 6/30/2026 $ 44,762 $ 40,000
Recommended Mid-Year Adjustment ($ 57,488) ($ 62,250)
The USDA RDBG Grant Fund accounts for project activity associated with USDA grant eligible activity. An expected grant receipt of $37,512 and a General Fund match of $7,250 are expected by year-end to cover anticipated costs incurred. It is anticipated that this fund will carryover approximately $57,488 in remaining grant funding to ultimately be expended in FY 2026-27.

SPECIAL REVENUE FUNDS – IMPACT FEES
The City’s Impact Fees Special Revenue Funds include the Fire, Police, Storm Drainage, Streets, Parks, I-5 Interchange and Library Impact Fee funds. These funds may only be used for allowable expenditures consistent with parameters outlined in each fee’s originating resolution consistent with AB-1600.

Revenues and expenditures for all funds have been updated with actual fee collections and payments made for FY 2025-26. It should be mentioned that both the Parks Facility and Library Impact Fee Funds include appropriations of $12,430 and $12,646, respectively, for eligible program expenditures. Anticipated fund balances as of June 30, 2026, for each of the Impact Fee Funds are as follows:

Fire - $ 2,999 Police - $65,991 Storm Drain - $166,709 Library - $112,505 Streets - $198,491 Parks - $317,516 I-5 Interchange - $418,274 Fiscal Impact:

The Fiscal Year 2025-26 recommended budget modifications balance anticipated expenditures with anticipated revenues and carryover monies available for noted funds.

Attachment:
 Attachment 1: Fund Schedules for Citywide Operating Funds  Attachment 2: Resolution XX-2026

EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
July 1, 2025 REVENUES EXPENDITURES June 30, 2026 over Expenses Plan / Outlay General Fund $ 1,273,875 $ 8,339,785 $ 8,022,437 $ 1,591,223 $ 317,348 $ 350,142 Enterprise Funds
318 / 321 - Sewer Enterprise $ 4,995,003 $ 2,388,621 $ 4,979,520 $ 2,404,104 $ (2,590,899) $ 2,916,665 Special Revenue Funds

TRANSPORTATION
314-317 / 372 Gas Tax $ 273,144 $ 187,764 $ 428,350 $ 32,558 $ (240,586) $ 321,350 306 / 311 - RMRA / SB-1 192,323 173,366 265,210 100,479 (91,844) 265,210 310 - RSTP Program - 111,871 111,871 - - 81,871

LIBRARY
338 / 359 - County Library / Literacy $ 71,265 $ 126,600 $ 197,865 $ - $ (71,265) $ - 341 - Zip Books 4,697 4,752 7,517 1,932 (2,765) -
350 - Northnet Training 1,824 1,200 1,000 2,024 200 -
352 - CLSA Delivery 38,417 4,505 10,000 32,922 (5,495) - MISC. OPERATIONAL
307 - Certified Access (ADA) $ 15,247 $ 500 $ - $ 15,747 $ 500 $ - 313 - Willows Lighting & Landscaping 83,137 36,974 87,205 32,906 (50,231) - 330 - Community Discretionary 8,260 25,704 12,553 21,411 13,151 - 331 - Mall Maintenance 22,971 - 22,971 - (22,971) -
366 - State Recycling Grant 8,969 - - 8,969 - -

CDBG / HOUSING
312 - CDBG Housing $ - $ 25,704 $ 25,704 $ - $ - $ -
326 - CDBG Over-the-Counter Loan 1,967,537 12,500 189,000 1,791,037 (176,500) 179,000 347 - HOME Program Income (4,469) 4,469 - - 4,469 -
City of Willows
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2025-26 Mid-Year Budget
Attachment 1

EST. BEGINNING ENDING Excess / (Deficit)
FUND BALANCE FUND BALANCE of Revenues Capital
July 1, 2025 REVENUES EXPENDITURES June 30, 2026 over Expenses Plan / Outlay City of Willows
Budgeted Revenues / Expenditures / Fund Balance
Fiscal Year 2025-26 Mid-Year Budget

PROJECT
320 - Clean California Grant $ (99,203) $ 349,203 $ 250,000 $ - $ 99,203 $ 250,000 343 - SB-2 Grant 60,373 - - 60,373 - -
382 - Prop 68 Parks Grants 172,283 - - 172,283 - 349,283 398 - CDBG HOME Grant 11,275 - 5,000 6,275 (5,000) -
440 - USDA RDBG Grant (4,762) 44,762 40,000 - 4,762 -

IMPACT FEES
356 - Fire Impact Fee $ 2,858 $ 141 $ - $ 2,999 $ 141 $ - 358 - Police Impact Fee 64,746 1,245 - 65,991 1,245 -
360 - Storm Drainage Impact Fee 164,015 2,694 - 166,709 2,694 - 361 - Streets Development Impact Fee 195,276 3,215 - 198,491 3,215 - 362 - Parks Facilities Impact Fee 324,946 5,000 12,430 317,516 (7,430) 12,430 363 - I-5 Interchange Impact Fee 411,409 6,865 - 418,274 6,865 - 364 - Library Development Impact Fee 123,451 1,700 12,646 112,505 (10,946) 12,646 Total Special Revenue Funds $ 4,109,989 $ 1,130,734 $ 1,679,322 $ 3,561,401 $ (548,588) $ 1,471,790 Total Citywide $ 10,378,867 $ 11,859,140 $ 14,681,279 $ 7,556,728 $ (2,822,139) $ 4,738,597

GENERAL
FUND

City of Willows
Fiscal Year 2025-26 Mid-Year Budget
General Fund Revenue and Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26

REVENUES
Taxes $ 4,165,001 $ 4,048,956 $ 4,439,531 $ 6,362,690 $ 6,433,998 Franchises 362,832 469,869 318,359 306,380 317,000
Licenses 19,545 14,647 37,517 22,775 23,000
Permits 90,400 101,708 126,067 118,233 117,500
Fines & Forfietures 6,370 4,088 4,919 6,500 2,500
Interest & Rentals 66,775 88,257 102,141 89,257 77,000
Other Government Agencies 1,236,157 540,502 976,398 204,533 510,826 Service Charges 246,202 464,586 443,868 398,396 438,343 Other Revenues 76,372 76,950 121,963 81,686 311,647
Transfers-In 426,437 371,485 446,068 85,000 107,971
Total Revenues $ 6,696,091 $ 6,181,048 $ 7,016,831 $ 7,675,450 $ 8,339,785

EXPENDITURES
10 - City Council $ 23,711 $ 26,568 $ 31,401 $ 22,148 $ 22,253 20 - City Attorney 157,123 156,700 134,037 142,600 142,600 30 - City Manager 249,457 284,316 292,589 316,958 349,225 50 - Finance 347,585 365,439 364,870 393,335 389,118
60 - Planning 314,941 319,063 311,461 459,598 397,328
70 - General Office 591,038 351,355 526,869 674,049 976,689 80 - Civic Center 37,890 72,613 85,533 75,000 205,000
90 - Building 192,585 161,933 135,629 161,152 160,783
100 - Police 1,574,756 2,000,000 2,000,000 2,355,000 2,355,000 110 - Engineering 87,692 141,779 194,862 150,000 190,000 120 - Library 237,635 282,757 238,568 298,906 233,700
130 - Recreation 38,689 26,937 31,925 33,918 36,575
135 - Swimming Pool 40,440 36,951 27,848 44,568 44,568
138 - Parks & Public Works 516,964 534,688 449,215 563,235 487,498 140 - Parks Maintenance 49,015 45,811 45,037 49,500 49,500 145 - Mall Maintenance 9,364 11,417 12,440 12,500 12,646 146 - Museum Maintenance 252 154 6,278 5,500 5,500
150 - Fire 1,494,721 853,286 1,105,115 855,643 1,183,505 160 - Public Works / Streets 44,239 43,320 34,265 42,500 42,553 170 - Storm Drains: 2,371 1,440 - - -
00 - Non- Departmental 1,100,935 1,211,343 943,663 699,885 738,396 Total Expenditures $ 7,111,403 $ 6,927,870 $ 6,971,605 $ 7,355,995 $ 8,022,437 Excess / (Deficit) of Revenues over
Expenditures $ (415,312) $ (746,822) $ 45,226 $ 319,455 $ 317,348 Beginning Fund Balance $ 2,390,783 $ 1,975,471 $ 1,228,649 $ 1,273,875 $ 1,273,875 Ending Fund Balance $ 1,975,471 $ 1,228,649 $ 1,273,875 $ 1,593,330 $ 1,591,223 Less - Fund Balance Assigned for:

Working Capital (Fund 302) $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 Capital Projects (Fund 304) 5,000 5,000 5,000 5,000 5,000 Unassigned Fund Balance (Includes NCCSIF Reserve) $ 1,770,471 $ 1,023,649 $ 1,068,875 $ 1,388,330 $ 1,386,223

City of Willows
FY 2025-26 Mid-Year Budget
General Fund Revenue Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Description
Property Taxes $ 1,078,732 $ 1,169,255 $ 1,074,990 $ 1,224,000 $ 1,200,000 Property Tax in Lieu of Vehicle License Fee 732,588 777,351 823,524 839,994 839,994 Sales Taxes 1,624,861 1,427,722 1,412,101 3,580,147 2,275,000 Measure I Sales Tax - - 387,900 - 1,400,004
Transient Occupancy Taxes 707,395 663,002 707,559 701,549 702,000 Real Property Transfer Tax 21,425 11,626 33,457 17,000 17,000 TOTAL TAXES 4,165,001 4,048,956 4,439,531 6,362,690 6,433,998 Franchise - Gas & Electric 75,119 77,495 83,849 85,000 85,000 Franchise - Water 131,338 221,217 66,484 65,980 66,000
Franchise - Cable TV 35,313 31,190 25,976 28,000 26,000 Franchise - Garbage 121,062 139,967 142,050 127,400 140,000 TOTAL FRANCHISES 362,832 469,869 318,359 306,380 317,000 Business Licenses 19,545 14,647 37,517 22,775 23,000
TOTAL LICENSES 19,545 14,647 37,517 22,775 23,000
Park Permits 2,435 6,098 1,405 2,500 1,500
Encroachment Permits 18,015 41,079 42,477 35,661 36,000 Building Permits 69,950 54,531 82,185 80,072 80,000
TOTAL PERMITS 90,400 101,708 126,067 118,233 117,500
Traffic Fines 4,642 2,646 676 5,000 1,000
Other Fines 1,728 1,442 4,243 1,500 1,500
TOTAL FINES & FORFIETURES 6,370 4,088 4,919 6,500 2,500 Building Rents and Leases 46,998 54,412 91,900 67,124 67,000 Interest Earnings 19,777 33,845 10,241 22,133 10,000
Gain / Loss on Sale of Securities - - - - -
TOTAL INTEREST & RENTALS 66,775 88,257 102,141 89,257 77,000 Public Safety - Proposition 172 23,864 30,334 29,983 30,450 27,073 Supplemental Law Enforcement (SLESF) 165,271 99,970 280,852 160,000 160,000 Booking Fees - - - - -
Grant Funding - Fire 1,040,434 398,360 198,566 - 250,000 Grant Funding - Public Works - - - - -
Strike Team Reimbursements - Fire - - 454,865 - 46,931
CalTrans Street Sweeping - 3,936 (2,951) 4,000 17,045
COVID / ARPA Funding - - - - -
MVLF Resdiual Payments 6,588 7,902 10,083 10,083 9,777
PG&E Wayfinding Grant - - 5,000 - -
TOTAL FROM OTHER AGENCIES 1,236,157 540,502 976,398 204,533 510,826

City of Willows
FY 2025-26 Mid-Year Budget
General Fund Revenue Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Description
Engineering Fees - 16,718 3,935 400 -
Plan Check Fees - 97,566 104,532 88,861 105,000
Planning & Zoning Fees 108,079 - 19,866 93,995 -
Fire Department Fees 52,080 123,129 65,123 60,678 40,000 Sewer Admin Fees 39,440 176,234 217,924 127,624 265,035 Weed Abatement 26,216 31,756 7,550 5,000 6,808
DIF Administration 127 94 161 250 -
Transaction Fees 3,985 4,588 6,452 4,588 4,500
Recreation Fees 16,275 12,880 18,325 17,000 17,000
Swimming Pool Fees - 1,621 - - -
TOTAL SERVICE CHARGES 246,202 464,586 443,868 398,396 438,343 TOTAL OTHER REVENUES 76,372 76,950 121,963 81,686 311,647 TOTAL TRANSFERS IN 426,437 371,485 446,068 85,000 107,971 TOTAL GENERAL FUND $ 6,696,091 $ 6,181,048 $ 7,016,831 $ 7,675,450 $ 8,339,785

City of Willows
Fiscal Year 2025-26 Mid-Year Budget
General Fund
Departmental Expenditure Account Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
City Council - 10
Personnel Services $ 14,475 16,033 16,148 16,148 16,148 Services and Supplies 9,236 10,535 15,253 6,000 6,105
Capital Outlay - - - - -
Total: $ 23,711 26,568 31,401 22,148 22,253
City Attorney - 20
Personnel Services $ - - - - -
Services and Supplies 157,123 156,700 134,037 142,600 142,600 Capital Outlay - - - - -
Total: $ 157,123 156,700 134,037 142,600 142,600
City Manager - 30
Personnel Services $ 217,801 267,905 225,554 301,458 316,910 Services and Supplies 31,656 16,411 67,035 15,500 32,315 Capital Outlay - - - - -
Total: $ 249,457 284,316 292,589 316,958 349,225
Finance - 50
Personnel Services $ 172,623 145,453 235,388 260,335 256,524 Services and Supplies 174,962 219,986 129,482 133,000 132,594 Capital Outlay - - - - -
Total: $ 347,585 365,439 364,870 393,335 389,118
Planning - 60
Personnel Services $ 111,710 132,228 169,019 262,548 199,978 Services and Supplies 203,231 186,835 142,442 197,050 197,350 Capital Outlay - - - - -
Total: $ 314,941 319,063 311,461 459,598 397,328

City of Willows
Fiscal Year 2025-26 Mid-Year Budget
General Fund
Departmental Expenditure Account Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Citywide / General Office - 70
Personnel Services $ 149,857 121,019 132,893 251,649 299,142 Services and Supplies 441,181 230,336 393,976 422,400 462,547 Capital Outlay - - - - 215,000
Total: $ 591,038 351,355 526,869 674,049 976,689
Civic Center - 80
Personnel Services $ 887 - - - -
Services and Supplies 37,003 72,613 85,533 75,000 205,000 Capital Outlay - - - - -
Total: $ 37,890 72,613 85,533 75,000 205,000
Building - 90
Personnel Services $ 70,078 73,233 78,212 72,402 72,033 Services and Supplies 122,507 88,700 57,417 88,750 88,750 Capital Outlay - - - - -
Total: $ 192,585 161,933 135,629 161,152 160,783
Police - 100
Personnel Services $ - - - - -
Services and Supplies 1,574,756 2,000,000 2,000,000 2,355,000 2,355,000 Capital Outlay - - - - -
Total: $ 1,574,756 2,000,000 2,000,000 2,355,000 2,355,000 Engineering - 110
Personnel Services $ - - - - -
Services and Supplies 87,692 141,779 194,862 150,000 190,000 Capital Outlay - - - - -
Total: $ 87,692 141,779 194,862 150,000 190,000

City of Willows
Fiscal Year 2025-26 Mid-Year Budget
General Fund
Departmental Expenditure Account Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Library - 120
Personnel Services $ 114,791 141,399 125,440 275,381 197,360 Services and Supplies 122,844 141,358 113,128 23,525 36,340 Capital Outlay - - - - -
Total: $ 237,635 282,757 238,568 298,906 233,700
Recreation - 130
Personnel Services $ 32,834 18,055 13,823 12,918 15,575 Services and Supplies 5,855 8,882 18,102 21,000 21,000
Capital Outlay - - - - -
Total: $ 38,689 26,937 31,925 33,918 36,575
Swimming Pool - 135
Personnel Services $ 18,590 17,896 10,099 12,918 12,918 Services and Supplies 21,850 19,040 17,749 31,650 31,650 Capital Outlay - 15 - - -
Total: $ 40,440 36,951 27,848 44,568 44,568
Parks & Public Works - 138
Personnel Services $ 432,811 466,875 403,669 476,935 394,886 Services and Supplies 84,153 67,813 45,546 86,300 92,612 Capital Outlay - - - - -
Total: $ 516,964 534,688 449,215 563,235 487,498
Parks Maintenance - 140
Personnel Services $ - - - - -
Services and Supplies 49,015 45,811 45,037 49,500 49,500 Capital Outlay - - - - -
Total: $ 49,015 45,811 45,037 49,500 49,500

City of Willows
Fiscal Year 2025-26 Mid-Year Budget
General Fund
Departmental Expenditure Account Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Mall Maintenance - 145
Personnel Services $ - - - - -
Services and Supplies 9,364 11,417 12,440 12,500 12,646 Capital Outlay - - - - -
Total: $ 9,364 11,417 12,440 12,500 12,646
Museum Maintenance - 146
Personnel Services $ - - - - -
Services and Supplies 252 154 6,278 5,500 5,500
Capital Outlay - - - - -
Total: $ 252 154 6,278 5,500 5,500
Fire - 150
Personnel Services $ 454,051 524,941 786,241 557,143 887,565 Services and Supplies 1,040,670 328,345 318,874 298,500 295,940 Capital Outlay - - - - -
Total: $ 1,494,721 853,286 1,105,115 855,643 1,183,505
Public Works / Streets - 160
Personnel Services $ - - - - -
Services and Supplies 44,239 43,320 34,265 42,500 42,553 Capital Outlay - - - - -
Total: $ 44,239 43,320 34,265 42,500 42,553
Storm Drains - 170
Personnel Services $ - - - - -
Services and Supplies 2,371 1,440 - - -
Capital Outlay - - - - -
Total: $ 2,371 1,440 - - -

City of Willows
Fiscal Year 2025-26 Mid-Year Budget
General Fund
Departmental Expenditure Account Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Non-Departmental - 00
Personnel Services $ - - - - -
Debt Service - Pension Obligation Bonds 663,123 704,252 581,881 504,079 504,079 Debt Service - Fire Truck Lease - 65,162 3,909 - -
Debt Service - Gap Loan - 174,912 174,912 87,456 87,456 Capital Outlay 437,812 267,017 177,769 108,350 135,142
Transfers Out - - 5,192 - 11,719
Total: $ 1,100,935 1,211,343 943,663 699,885 738,396
Total Appropriations - General Fund $ 7,111,403 $ 6,927,870 $ 6,971,605 $ 7,355,995 $ 8,022,437 Total Personnel Services: $ 1,790,508 $ 1,925,037 $ 2,196,486 $ 2,499,835 $ 2,669,039 Total Services and Supplies: 4,219,960 3,791,475 3,831,456 4,156,275 4,400,002 Total Capital Outlay: 437,812 267,032 177,769 108,350 350,142 Debt Service Payments: 663,123 944,326 760,702 591,535 591,535 Total Transfers Out: - - 5,192 - 11,719

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 10 - City Council - FY 2025-26

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40010 - Salaries - PT $ 13,446 14,893 15,000 15,000 15,000 40007 - FICA / Medicare 1,029 1,140 1,148 1,148 1,148
Total Personnel Services: $ 14,475 16,033 16,148 16,148 16,148 Materials & Services
40300 - Travel & Meetings $ 5,194 4,602 1,355 1,000 1,000 40999 - Special Department 4,042 5,933 13,898 5,000 5,105 45000 - Telephone - - -
Total Material & Services: $ 9,236 10,535 15,253 6,000 6,105 Capital Projects
Total Capital Projects: $ - - - - -
Total City Council: $ 23,711 26,568 31,401 22,148 22,253

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 20 - City Attorney - FY 2025-26

ESTIMATED PROPOSED MID-YEAT

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 $ - - - - -
Total Personnel Services: $ - - - - -
Materials & Services
41300 - Prof. Services $ 157,123 156,700 134,037 132,600 132,600 41300 - Prof. Services - Code - - - 10,000 10,000
41300 - Prof. Services - Spcl Prj - - - - -
Total Material & Services: $ 157,123 156,700 134,037 142,600 142,600 Capital Projects
Total Capital Projects: $ - - - - -
Total City Attorney: $ 157,123 156,700 134,037 142,600 142,600

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 30 - City Manager - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries - FT $ 168,437 212,237 182,158 238,718 242,278 40004 - CalPERS 11,689 15,625 13,763 18,338 18,623
40006 - Health Insurance 21,981 21,303 13,046 23,640 35,063 40007 - FICA 13,194 16,318 13,971 18,362 18,546
40015 - Auto Allowance 2,407 2,422 2,616 2,400 2,400
40020 - Life Insurance 93 - - - -
Total Personnel Services: $ 217,801 267,905 225,554 301,458 316,910 Materials & Services
40300 - Travel & Meetings $ 5,463 7,155 4,248 5,000 5,000 40500 - Memberships & Dues 400 1,515 7,051 3,000 6,240
40999 - Special Department 1,247 1,470 15,883 2,500 13,575 41300 - Professional Services 23,563 4,767 34,564 5,000 7,500 41355 - Elections - - 3,970 - -
45000 - Telephone 983 1,504 1,319 - -
Total Material & Services: $ 31,656 16,411 67,035 15,500 32,315 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total City Manager: $ 249,457 284,316 292,589 316,958 349,225

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 50 - Finance - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries - FT $ 125,215 112,416 174,056 188,559 188,680 40004 - CalPERS 9,299 8,472 13,611 14,383 14,288
40006 - Health Insurance 28,628 16,309 35,681 43,010 39,752 40007 - FICA 9,450 8,256 12,040 14,383 13,804
40020 - Life Insurance 31 - -
Total Personnel Services: $ 172,623 145,453 235,388 260,335 256,524 Materials & Services
40100 - Postage $ - 107 25 - 91
40300 - Travel & Meetings 2,575 5,301 5,099 6,500 6,500 40500 - Memberships & Dues 170 175 150 500 -
40999 - Special Department 238 2,230 188 - 3
41300 - Professional Services 35,540 117,585 59,140 60,000 60,000 44000 - Contractual Services 136,439 94,588 64,880 66,000 66,000 Total Material & Services: $ 174,962 219,986 129,482 133,000 132,594 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Finance: $ 347,585 365,439 364,870 393,335 389,118

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 60 - Planning - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries - FT / PT $ 85,872 97,896 127,681 199,216 152,638 40004 - CalPERS 12,204 15,198 20,640 25,097 22,963
40006 - Health Insurance 7,084 12,053 10,995 22,995 11,646 40007 - FICA 6,550 7,081 9,703 15,240 12,731
Total Personnel Services: $ 111,710 132,228 169,019 262,548 199,978 Materials & Services
40100 - Postage $ - 5,797 - -
40300 - Travel & Meetings - 195 60 1,000 1,000
40400 - Advertising 1,671 3,211 7,193 4,000 4,000
40999 - Special Department 49,524 122 249 850 850
41000 - Office Expense 36 - 61 1,200 1,500
41300 - Professional Services 152,000 177,458 134,311 190,000 190,000 45000 - Telephone/Communications - 52 568 - -
Total Material & Services: $ 203,231 186,835 142,442 197,050 197,350 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Planning: $ 314,941 319,063 311,461 459,598 397,328

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 70 - Citywide (General Office) - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 429 - - - -
40004 - CalPERS - UAL Payment 18,224 - 76,895 148,849 146,808 40006 - Health Insurance - 6,685 10,953 32,800 115,000
40007 - FICA/ Medicare 33 - -
40601 - Workers Compensation 128,933 114,334 45,045 70,000 36,000 40603 - Unemployment 327 - - - -
40020 - Life Insurance 1,863 - - - 1,334
Total Personnel Services: $ 149,857 121,019 132,893 251,649 299,142 Materials & Services
40100 - Postage $ 1,721 1,841 2,305 2,000 2,000
40400 - Advertising 4,029 1,185 1,531 2,000 2,000
40602 - Insurance (Liab / Property) 157,694 99,410 201,881 210,000 240,000 40999 - Special Department 48,640 32,201 54,987 60,000 60,000 40999 - General Administration - - - - -
41000 - Office Expense 6,410 4,259 8,350 40,000 45,000
41300 - Professional Services 188,444 76,842 114,393 85,000 85,000 41354 - Community Promotion 5,000 630 - - -
43100 - Equipment Maintenance 8,217 2,479 4,132 3,500 3,500 43300 - Building Maintenance - 838 - - 47
44000 - Contractual Services 12,081 1,750 - - -
45000 - Telephone/Communications 8,945 8,901 6,397 19,900 25,000 Total Material & Services: $ 441,181 230,336 393,976 422,400 462,547 Capital Projects
XXXXX - Purchase of Property $ - - - - 215,000
Total Capital Projects: $ - - - - 215,000
Total Citywide (Gen Office): $ 591,038 351,355 526,869 674,049 976,689

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 80 - Civic Center - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40010 - Salaries PT $ 824 - - - -
40007 - FICA/ Medicare 63 - - - -
40601 - Workers Compensation - - - - -
Total Personnel Services: $ 887 - - - -
Materials & Services
40999 - Special Department $ 4,614 4,280 2,629 3,000 3,000 43300 - Building Maintenance 3,000 30,846 18,303 20,000 20,000 44000 - Contractual Services - - 18,580 - 130,000
45100 - PG&E 17,200 23,121 36,601 40,000 40,000
45101 - Water & Sewer Expense 12,189 14,366 9,420 12,000 12,000 Total Material & Services: $ 37,003 72,613 85,533 75,000 205,000 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Civic Center: $ 37,890 72,613 85,533 75,000 205,000

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 90 - Building - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 55,695 63,878 68,861 63,056 62,893
40004 - CalPERS 4,175 4,388 4,478 4,522 4,542
40006 - Health Insurance 5,740 425 - - -
40007 - FICA/ Medicare 4,437 4,542 4,873 4,824 4,598
40020 - Life Insurance 31 - - - -
Total Personnel Services: $ 70,078 73,233 78,212 72,402 72,033 Materials & Services
40100 - Postage $ 114 7 - - -
40300 - Training & Travel - 2,091 325 750 750
40400 - Advertising 120 - - - -
40500 - Dues & Memberships - 383 6,400 6,500 6,500
40999 - Special Department 4,853 146 1,028 - -
41000 - Office Expense 281 387 592 1,500 1,500
41300 - Professional Services 117,139 85,686 49,072 80,000 80,000 Total Material & Services: $ 122,507 88,700 57,417 88,750 88,750 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Building: $ 192,585 161,933 135,629 161,152 160,783

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 100 - Police Services - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40006 - Health Insurance $ - - - - -
40004 - CalPERS - - -
Total Personnel Services: $ - - - - -
Materials & Services
44000 - Contractual Services $ 1,574,756 2,000,000 2,000,000 2,355,000 2,355,000 Total Material & Services: $ 1,574,756 2,000,000 2,000,000 2,355,000 2,355,000 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Police Services: $ 1,574,756 2,000,000 2,000,000 2,355,000 2,355,000

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 110 - Engineering - FY 2025-26

ESTIMATED PROPOSED PROPOSED

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 $ - - - - -
Total Personnel Services: $ - - - - -
Materials & Services
41300 - Professional Services $ 87,692 141,779 194,862 150,000 190,000 Total Material & Services: $ 87,692 141,779 194,862 150,000 190,000 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Engineering: $ 87,692 141,779 194,862 150,000 190,000

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 120 - Library - FY 2025-26

ESTIMATED PROPOSED PROPOSED

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 36,333 62,839 53,056 159,510 117,448 40010 - Salaries - PT 57,972 49,188 48,420 63,180 43,635 40004 - CalPERS 2,570 4,543 3,701 12,659 9,306
40006 - Health Insurance 10,693 16,331 12,553 22,996 14,673 40007 - FICA/ Medicare 7,167 8,498 7,710 17,036 12,298
40020 - Life Insurance 56 - - - -
Total Personnel Services: $ 114,791 141,399 125,440 275,381 197,360 Materials & Services
40100 - Postage $ 25 - - 350 350
40300 - Training & Travel - 120 - 575 575
40400 - Advertising - - 219 - 915
40500 - Dues & Memberships - - - 100 1,000
40602 - Insurance - - - - -
40999 - Special Department 1,003 - - 1,000 1,000
41000 - Office Expense 1,946 1,764 1,971 2,500 2,500
41002 - Print Material 5,840 18,687 3,621 10,000 20,000 43100 - Equipment Maintenance 957 3,165 739 1,500 1,500 44000 - Contractual Services 97,638 109,332 104,987 5,000 6,000 45000 - Telephone 1,873 1,137 1,591 2,500 2,500
45100 - Utilities - Electric 13,562 7,153 - - -
Total Material & Services: $ 122,844 141,358 113,128 23,525 36,340 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Library: $ 237,635 282,757 238,568 298,906 233,700

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 130 - Recreation - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 834 - - - -
40010 - Salaries - PT 29,695 16,772 12,841 12,000 14,468 40004 - CalPERS 2,305 - -
40006 - Health Insurance - - -
40007 - FICA/ Medicare - 1,283 982 918 1,107
40601 - Workers Compensation - - - - -
40020 - Life Insurance - - - - -
Total Personnel Services: $ 32,834 18,055 13,823 12,918 15,575 Materials & Services
40100 - Postage $ - - - - -
40300 - Training & Travel - - - - -
40500 - Dues & Memberships - - - 3,500 3,500
40602 - Insurance - - - - -
40999 - Special Department 4,797 4,504 2,475 1,500 1,500 41000 - Materials & Supplies 1,000 1,000
43100 - Equipment Maintenance 486 - - - -
44000 - Contractual Services - 4,326 15,000 15,000 15,000 45000 - Telephone 572 52 627 - -
Total Material & Services: $ 5,855 8,882 18,102 21,000 21,000 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Recreation: $ 38,689 26,937 31,925 33,918 36,575

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 135 - Swimming Pool - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40010 - Salaries - PT $ 17,269 16,624 9,381 12,000 12,000 40007 - FICA/ Medicare 1,321 1,272 718 918 918
40601 - Workers Compensation - - - - -
Total Personnel Services: $ 18,590 17,896 10,099 12,918 12,918 Materials & Services
40300 - Training & Travel $ - - - - -
40400 - Advertising - - - 150 150
40999 - Special Department 15,397 12,595 11,369 19,500 19,500 41000 - Office Expense - - - - -
41004 - First Aid 20 48 - 1,000 1,000
41100 - Clothing 113 - - - -
41300 - Professional Services 714 - - - -
43100 - Equipment Maintenance 122 58 - 1,500 1,500
43300 - Building Maintenance - - - - -
45000 - Telephone 324 784 356 500 500
45100 - PG&E 304 880 750 1,500 1,500
45101 - Water & Sewer Expense 4,856 4,675 5,274 7,500 7,500 Total Material & Services: $ 21,850 19,040 17,749 31,650 31,650 Capital Projects
61001 - Pool Upgrades $ - 15 - - -
Total Capital Projects: $ - 15 - - -
Total Swimming Pool: $ 40,440 36,951 27,848 44,568 44,568

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 138 - Parks & Public Works FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 306,483 327,876 310,881 290,012 287,397 40002 - Overtime 22,048 16,485 14,326 15,000 15,000
40010 - Salaries - PT 6,394 3,480 - 17,280 21,000
40004 - CalPERS 31,655 34,072 28,948 27,943 27,768
40006 - Health Insurance 106,444 106,637 73,651 58,193 65,110 40007 - FICA/ Medicare 25,412 25,788 24,160 23,507 23,611 40602 - Workers Compensation - - - - -
40020 - Life Insurance 108 - - - -
40900 - Street Worker Staff Alloc. (65,733) (47,463) (48,297) 45,000 (45,000) Total Personnel Services: $ 432,811 466,875 403,669 476,935 394,886 Materials & Services
40300 - Training & Travel $ 1,445 2,781 528 3,600 3,600 40500 - Dues & Memberships 1,772 1,099 2,027 5,000 5,000 40999 - Special Department 4,779 1,099 1,847 2,000 2,000 41000 - Office Expense 1,024 2,333 2,145 2,000 5,000
41005 - First Aid - - - 500 500
41100 - Clothing 7,810 2,156 562 5,000 5,000
41150 - Tool Allowance 371 - - 2,400 2,400
41200 - Fuel 21,208 16,399 14,783 15,500 15,500
41300 - Professional Services 12,942 11,959 6,229 15,000 10,000 41500 - Small Tools 3,096 2,367 600 2,000 2,000
41550 - Personal Safety Equipment 1,148 3,424 2,288 3,500 3,500 41600 - Garage Supplies - 87 583 800 1,500
43000 - Vehicle Maintenance 866 8,986 3,376 10,000 10,000 43100 - Equipment Maintenance 11,645 13,556 5,924 10,000 17,500 43105 - Equipment Rental 69 - 29 - -
43300 - Building Maintenance 15,146 1,567 109 6,000 6,000 43350 - Tree Maintenance - - 193 3,000 3,000
44000 - Contractual Services 832 - - - -
45101 - Water & Sewer Costs - - 4,323 - 112
Total Material & Services: $ 84,153 67,813 45,546 86,300 92,612 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Parks & Public Works: $ 516,964 534,688 449,215 563,235 487,498

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 140 - Parks Maintenance FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 Total Personnel Services: $ - - - - -
Materials & Services
40999 - Special Department $ 12,156 11,337 5,632 5,500 5,500 41300 - Professional Services 466 - 780 - -
43300 - Building Maintenance 1,405 1,324 1,936 1,500 1,500 44000 - Contract Services 1,131 - - - -
45000 - Telephone 292 649 4,128 - -
45100 - PG&E 21,806 21,768 21,170 25,000 25,000
45101 - Water & Sewer 11,759 10,733 11,391 17,500 17,500 Total Material & Services: $ 49,015 45,811 45,037 49,500 49,500 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Parks Maintenance: $ 49,015 45,811 45,037 49,500 49,500

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 145 - Mall Maintenance FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 Total Personnel Services: $ - - - - -
Materials & Services
40999 - Special Department $ - 61 353 - 146
45100 - PG&E 1,956 2,687 2,181 2,500 2,500
45101 - Water & Sewer 7,408 8,669 9,906 10,000 10,000
Total Material & Services: $ 9,364 11,417 12,440 12,500 12,646 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Mall Maintenance: $ 9,364 11,417 12,440 12,500 12,646

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 146 - Museum Maintenance FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 Total Personnel Services: $ - - - - -
Materials & Services
43300 - Building Maintenance $ 252 154 29 500 500
45101 - Water & Sewer - - 6,249 5,000 5,000
Total Material & Services: $ 252 154 6,278 5,500 5,500
Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Museum Maintenance: $ 252 154 6,278 5,500 5,500

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 150 - Fire FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 254,592 319,368 439,521 324,140 379,181 40002 - Overtime 34,037 31,345 150,507 25,000 264,508
40010 - Salaries - PT 30,512 9,125 12,178 20,000 32,500 40011 - Holiday Pay 1,406 4,024 - 7,973 7,973
40004 - CalPERS 37,044 43,911 47,530 52,965 57,041
40006 - Health Insurance 72,660 90,656 95,333 95,739 101,006 40007 - FICA/ Medicare 23,645 26,512 41,172 26,326 45,356 40012 - Call Back Pay - - - 5,000 -
40020 - Life Insurance 155 - - - -
Total Personnel Services: $ 454,051 524,941 786,241 557,143 887,565 Materials & Services
40100 - Postage $ 10 - 511 - -
40300 - Travel & Training 8,568 10,055 12,466 22,000 15,000 40400 - Advertising 131 339 396 - 130
40500 - Dues & Memberships - - - - -
40602 - Insurance - - - - -
40999 - Special Department 817,810 16,070 23,889 16,500 22,500 41000 - Office Expense 2,863 3,915 3,470 5,000 5,000
41100 - Clothing 2,150 2,623 3,437 4,500 4,500
41200 - Fuel 14,667 12,773 16,413 18,000 14,000
41300 - Professional Services 2,580 501 - - 2,150
41500 - Small Tools 10,818 4,862 4,358 7,500 7,500
43000 - Vehicle Maintenance 21,471 28,508 39,287 30,000 30,000 43100 - Equipment Maintenance 9,346 5,571 3,915 9,000 9,000 43300 - Building Maintenance 15,757 5,931 11,367 10,000 10,160 44000 - Contractual Services 101,874 192,950 146,428 130,000 130,000 45000 - Telephone/Communications 7,217 6,991 6,275 2,000 2,000 45100 - PG&E 22,565 34,221 42,754 40,000 40,000
45101 - Water & Sewer 2,843 3,035 3,908 4,000 4,000
Total Material & Services: $ 1,040,670 328,345 318,874 298,500 295,940 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Fire: $ 1,494,721 853,286 1,105,115 855,643 1,183,505

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 160 - Public Works - Streets - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 Total Personnel Services: $ - - - - -
Materials & Services
40999 - Special Department $ 1,444 465 221 - 53
41300 - Professional Services 22,763 8,665 1,140 - -
43000 - Vehicle Mantenance - - 8,366 - -
43105 - Equipment Rental 2,500 2,500
43300 - Building Maintenance - - - - -
45000 - Telephone 6,448 5,048 1,200 - -
45100 - PG&E 13,584 16,868 15,780 20,000 20,000
45101 - Water & Sewer - 3,350 - - -
60000 - Street Maintenance - 6,504 6,436 10,000 10,000
60001 - Alley Maintenance - 2,420 1,122 10,000 10,000
Total Material & Services: $ 44,239 43,320 34,265 42,500 42,553 Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Public Works / Streets: $ 44,239 43,320 34,265 42,500 42,553

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 170 - Storm Drains - FY 2024-25

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Personnel Services FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 Total Personnel Services: $ - - - - -
Materials & Services
40602 - Insurance $ - - - - -
40999 - Special Department 291 - - - -
41300 - Professional Services 52 - - - -
43100 - Equipment Maintenance 366 151 - - -
45100 - PG&E 1,662 1,289 - - -
Total Material & Services: $ 2,371 1,440 - - -
Capital Projects
$ - - - - -
Total Capital Projects: $ - - - - -
Total Storm Drains: $ 2,371 1,440 - - -

City of Willows
Departmental Expenditure Budget - Mid-Year Budget
Department 00 - Non-Departmental / Capital - FY 2025-26

ESTIMATED PROPOSED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Personnel Services
40004 - CalPERS UAAL - Miscellaneous $ - - - - -
40004 - CalPERS UAAL - Safety - - - - -
Total Personnel Services: - - - - -
Materials & Services
48000/01 - Debt Service - CalPERS Bonds $ 663,123 704,252 581,881 504,079 504,079 XXXX - Debt Service - Gap Loan - 174,912 174,912 87,456 87,456 XXXX - Debt Service - Fire Truck Lease - 65,162 3,909 - - 49000 - Transfers Out - - 5,192 - 11,719
Total Material & Services: $ 663,123 944,326 765,894 591,535 603,254 Capital Projects
43300 - HVAC Air Ducts Cleaning $ - 48,230 - - -
51000 - Public Works Equipment 103,189 - - 41,250 37,911 51100 - Computer / Office Equipment 56,209 693 - - -
51200 - Fire Equipment 278,414 - 105,971 21,100 21,100
60020 - Infrastructure - 149,993 470 46,000 46,000
66021 - Upgrade Computer Eqpt - 68,101 71,328 - 30,131
Total Capital Projects: $ 437,812 267,017 177,769 108,350 135,142 Total Non-Departmental: 1,100,935 1,211,343 943,663 699,885 738,396

SEWER
FUNDS

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Sewer Fees $ 1,848,823 1,834,713 2,605,366 2,255,000 2,255,000 Sewer Developer Impacts Fees 1,784 40,419 7,430 - 71
Sewer Connection Fees 1,250 5,000 9,211 - -
Interest Income 116,826 189,880 194,951 100,000 100,000 Restricted Capital Proceeds (net) - - - - -
Miscellaenous Income - 68 - - 33,550
Total: $ 1,968,683 2,070,080 2,816,958 2,355,000 2,388,621 Expenditures:

Salaries & Benefits $ 11,512 - - - 39,842
Operations & Maintenance 465,254 491,904 593,339 519,500 476,034 Contract Operation - Plant Facility 720,787 789,221 640,170 700,000 700,000 Debt Service Costs 394,448 513,710 551,904 536,019 581,944 General Fund Overhead Costs 78,173 178,232 217,924 261,175 265,035 Capital Outlay - 230,325 410,415 2,916,665 2,916,665
Total: $ 1,670,174 2,203,392 2,413,752 4,933,359 4,979,520 Excess (deficit) of revenues over expenditures $ 298,509 (133,312) 403,206 (2,578,359) (2,590,899) Beginning Fund Balance / Working Capital $ 4,426,600 4,725,109 4,591,797 4,995,003 4,995,003 Less - Working Capital Reserved for:

Future Capital $ 3,471,548 3,419,484 3,160,840 244,175 244,175 Debt Service Reserve 543,606 543,606 543,606 543,606 543,606 Ending Fund Balance / Working Capital $ 709,955 628,707 1,290,557 1,628,863 1,616,323

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Capital Expenditures FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 Sycamore Street Lift Station $ - 230,235 410,415 189,750 189,750 Pacific Avenue Lift Station - - - 178,250 178,250
Lassen Street Lift Station - - - 201,250 201,250
Road 57 Sewer Lift Station - - - 103,500 103,500
Cherry St Lift Station - - - 139,165 139,165
Update Municipal Code - - - - -
WWTP - Safety Improvements - - - 30,000 30,000
Annual Sewer Replacement Project - - - 2,057,250 2,057,250 WWTP - Upgrades - - - - -
Shasta / Butte Replacement Project - - - - -
Tyler Utility Billing - - - 17,500 17,500
HVAC Air Ducts Cleaning - - - - -
Total: $ - 230,235 410,415 2,916,665 2,916,665
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Sewer Maintenance & Construction Funds (Funds 318 / 321) Capital Expenditure Detail

City of Willows
Departmental Expenditure Budget
Fund 318 / 321 - Sewer Fund - Mid-Year Budget FY 2025-26

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Salaries & Benefits FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 40000 - Salaries $ 6,365 - - - -
40002 - Overtime 405 - - - -
40010 - Salaries - PT - - - - -
40004 - CalPERS - UAL 2,445 - - - 13,307
40006 - Health Insurance 1,728 - - - -
40007 - FICA/ Medicare 507 - - - 26,535
40020 - Life Insurance 62 - - - -
40900 - Overhead - General Fund 78,173 178,232 217,924 261,175 265,035 Total Personnel Services: $ 89,685 178,232 217,924 261,175 304,877 Operations & Maintenance
40500 - Dues & Memberships $ - - 3,350
40601 - Workers Compensation - - - - 11,205
40602 - Insurance 310 - 72,182 75,000 79,507
40999 - Special Department 26,191 159,687 149,663 - 5,000 41000 - Office Expense 29 - - - 750
41100 - Clothing 2,529 6,585 7,726 7,500 7,500
41200 - Fuel 5,700 11,103 9,855 12,000 12,000
41300 - Professional Services 26,554 23,496 10,743 70,000 70,000 41340 - Discharge Permit 13,676 14,910 15,277 19,000 15,277

City of Willows
Departmental Expenditure Budget
Fund 318 / 321 - Sewer Fund - Mid-Year Budget FY 2025-26

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Salaries & Benefits FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 41500 - Small Tools - - - - -
43000 - Vehicle Maintenance 2,064 3,833 181 2,000 2,000 43100 - Equipment Maintenance 1,116 3,679 335 30,000 5,000 43300 - Building Maintenance - 1,500 - - -
45100 - PG&E 293,978 263,537 319,929 300,000 275,000
45101 - Water & Sewer 3,184 3,574 4,098 4,000 4,000
Total Operations & Maintenance: $ 465,254 491,904 593,339 519,500 476,034 Contract Operations - Plant Facility
44000 - Contractual Services $ 720,787 789,221 640,170 700,000 700,000 Total Contract Operations: $ 720,787 789,221 640,170 700,000 700,000 Debt Service
48000/48001 - Principal / Int. on Debt $ 394,448 513,710 551,904 536,019 581,944 Total Contract Operations: $ 394,448 513,710 551,904 536,019 581,944 Capital Projects

City of Willows
Departmental Expenditure Budget
Fund 318 / 321 - Sewer Fund - Mid-Year Budget FY 2025-26

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
Salaries & Benefits FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26 61002 - Sycamore Street Lift Station - 230,325 410,415 189,750 189,750 61130 - Sewer Bond Projects - - - - -
61130 - Pacific Avenue Lift Station - - - 178,250 178,250 61130 - Lassen St Sewer Rehab - - - 201,250 201,250
61130 - Road 57 Sewer Lift Station - - - 103,500 103,500 61130 - Cherry Street Lift Station - - - 139,165 139,165 61130 - Update Municipal Code - - - - -
61130 - WWTP Safety Impvmts - - - 30,000 30,000
61130 - Annual Sewer Replct Project - - - 2,057,250 2,057,250 61130 - WWTP Upgrades - - - - -
61130 - HVAC Air Ducts Cleaning - - - - -
66021 - Tyler Utility Billing 17,500 17,500
Total Capital Projects: $ - 230,325 410,415 2,916,665 2,916,665 Total Sewer Enterprise: $ 1,670,174 2,203,392 2,413,752 4,933,359 4,979,520

SPECIAL REVENUE
FUNDS
(Transportation)

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Fund 372 - CA Gax Tax Section 2103 $ 50,145 58,200 61,094 60,359 62,052 Fund 314 - CA Gax Tax Section 2105 37,271 38,813 39,731 40,386 41,604 Fund 315 - CA Gax Tax Section 2106 23,793 22,885 24,029 23,022 24,504 Fund 316 - CA Gax Tax Section 2107 49,300 52,537 52,707 55,076 55,604 Fund 317 - CA Gax Tax Section 2107.5 2,000 2,000 2,000 2,000 2,000 Interest Income 1,954 4,407 6,284 1,000 2,000
Total: $ 164,463 178,842 185,845 181,843 187,764
Expenditures:

Streets Worker Staff Allocations $ 27,000 45,000 45,000 45,000 45,000 Streets - Professional Services 2,771 368 - - -
Streets Maintenance 14,530 97,710 - 10,000 10,000
Utilities - Street Lighting 44,271 50,068 50,731 52,000 52,000 Capital Projects 163,201 8,052 71,237 250,000 321,350
Transfers Out - - - - -
Total: $ 251,773 201,198 166,968 357,000 428,350
Excess (deficit) of revenues over expenditures $ (87,310) (22,356) 18,877 (175,157) (240,586) Beginning Fund Balance (All Funds) $ 363,933 276,623 254,267 273,144 273,144 Ending Fund Balance (All Funds) $ 276,623 254,267 273,144 97,987 32,558

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Oak / Madrone Project $ - 59 - 250,000 321,350
Green Street Project 4,670 - - - -
Pacific Avenue Project 79,388 7,993 - - -
Lassen Street Project 79,143 - - - -
RSTP Project - Streets - - 71,237 - -
Total: $ 163,201 8,052 71,237 250,000 321,350
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Gas Tax Funds (Funds 372/314/315/316/317 )
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Fund 306 - Trans. Cong. Relief Loan Payback $ - - - - - Fund 311 - RMRA SB-1 Funding 143,435 165,107 174,514 165,000 171,366 Interest Income 2,791 7,774 2,133 2,000 2,000
Total: $ 146,226 172,881 176,647 167,000 173,366
Expenditures:

Streets Worker Staff Allocations $ - - - - -
Streets - Professional Services - 37,515 - - -
Streets Maintenance 325 - - - -
Utilities - Street Lighting - - - - -
Capital Projects 143,975 237,120 239,440 250,000 265,210 Transfers Out - - - - -
Total: $ 144,300 274,635 239,440 250,000 265,210
Excess (deficit) of revenues over expenditures $ 1,926 (101,754) (62,793) (83,000) (91,844) Beginning Fund Balance (All Funds) $ 354,998 356,924 255,116 192,323 192,323 Ending Fund Balance (All Funds) $ 356,924 255,170 192,323 109,323 100,479

ESTIMATED ADOTPED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - Oak / Madrone Street Project $ 60,709 - - 250,000 265,210 Capital - Pacific Avenue Project 55,189 - - - -
Capital - Pavement Management Program 28,077 204,836 - - - Capital - Green Street Project - - - - -
Capital - Sidewalk Reconstruction - - 210,212 - -
Capital - Streets Reconstruction / Resurfacing - 32,284 29,228 - - Total: $ 143,975 237,120 239,440 250,000 265,210
Capital Expenditure Detail
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
RMRA SB-1 TCFR Payback Funds (Funds 306/311 )

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

RSTP (County) Funding $ 201,825 - - 100,000 111,871
STIP Funding 958,046 362,658 - - -
Transfer In 100,000 - - - -
Interest Income (83) 5,468 - - -
Total: $ 1,259,788 368,126 - 100,000 111,871
Expenditures:

Streets Worker Staff Allocations $ - - - - -
Streets - Professional Services 19,843 26,778 - - -
Streets Maintenance - - - - 30,000
Utilities - Street Lighting - - - - -
Capital Projects 1,661,756 143,736 121,218 100,000 81,871 Transfers Out - - - - -
Total: $ 1,681,599 170,514 121,218 100,000 111,871
Excess (deficit) of revenues over expenditures $ (421,811) 197,612 (121,218) - - Beginning Fund Balance (All Funds) $ 345,417 (76,394) 121,218 - - Ending Fund Balance (All Funds) $ (76,394) 121,218 - - -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - Oak St and Madrone Manor Road Rehab $ - - - 100,000 81,871 Capital - Annual Sidewalk Maintenance - - - - -
Capital - Streets Resurfacing Projects 120,307 140,486 121,218 - - Capital - Tehama Street Apron Repair 19,843 - - - -
Capital - Pacific Avenue Project 762,864 3,250 - - -
Capital - N. Lassen Street Rehab 758,742 - - - -
Total: $ 1,661,756 143,736 121,218 100,000 81,871
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Regional Surface Transportation Program (RSTP) Funds (Fund 310 ) Capital Expenditure Detail

SPECIAL REVENUE
FUNDS
(Library)

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

County Library Allocation $ 77,700 133,717 115,665 85,000 85,000 State of CA Literacy Contribution (Fund 359) 46,878 60,438 74,844 67,360 31,500 Health Department Grant - 105,000 10,000 - -
Carneghie Hall Library Grant - - - - 10,000
Interest Income 201 1,164 3,109 - -
Miscellaneous Income - - - - 100
Total: $ 124,779 300,319 203,618 152,360 126,600
Expenditures:

Willows Library
Salaries & Benefits $ - - - - -
Special Department Expense - - - - -
New Print Materials - - - - -
Bayliss Library
Salaries & Benefits $ - - - - -
Special Department Expense - - - - -
Telephone Expense - - - - -
Utilities / Electricty - - - - -
Elk Creek Library
Salaries & Benefits $ 57 - - - -
Special Department Expense (7) - - - -
Telephone Expense 92 - - - -
Rent - - - - -
Glenn County - Literacy Pass Through (Fund 359) $ - - 115,168 67,360 106,344 Transfers Out to General Fund - Library $ 108,641 238,717 125,665 85,000 91,521 Total: $ 108,783 238,717 240,833 152,360 197,865
Excess (deficit) of revenues over expenditures $ 15,996 61,602 (37,215) - (71,265) Beginning Fund Balance (All Funds) $ 30,882 46,878 108,480 71,265 71,265 Ending Fund Balance (All Funds) $ 46,878 108,480 71,265 71,265 -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - Other $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
County Library / Literacy Pass Through Funds (Funds 338/359) Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Other Refunds $ 7,528 7,517 6,302 7,517 4,752
Interest Income - - - - -
Total: $ 7,528 7,517 6,302 7,517 4,752
Expenditures:

Other Expenditures $ 10,927 7,650 4,688 7,517 7,517
Capital Outlay - - - - -
Total: $ 10,927 7,650 4,688 7,517 7,517
Excess (deficit) of revenues over expenditures $ (3,399) (133) 1,614 - (2,765) Beginning Fund Balance $ 6,615 3,216 3,083 4,697 4,697
Ending Fund Balance $ 3,216 3,083 4,697 4,697 1,932

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Zip Books State Fund (Fund 341)
Capital Expenditure Detail

ESTIMATED ADOPTED

ACTUAL ACTUAL ACTUAL BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Revenues:

Other Income - Refunds $ 1,500 1,500 1,000 1,000
Interest Income - - - -
Total: $ 1,500 1,500 1,000 1,000
Expenditures:

Other Expenditures - Willows Library $ 1,718 - 2,449 1,000 Capital Outlay - - - -
Total: $ 1,718 - 2,449 1,000
Excess (deficit) of revenues over expenditures $ (218) 1,500 (1,449) - Beginning Fund Balance $ 1,991 1,773 3,273 1,824
Ending Fund Balance $ 1,773 3,273 1,824 1,824

ESTIMATED ADOPTED

ACTUAL ACTUAL ACTUAL BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - -
Total: $ - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Northnet Train Fund (Fund 350)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

CLSA Delivery Funding (CALIFA / Northnet) $ 20,224 7,840 4,566 5,000 4,505 Imperial County Office of Education - E-Rate - - 19,047 - - Interest Income - - - - -
Total: $ 20,224 7,840 23,613 5,000 4,505
Expenditures:

Other Expenditures - Willows Library Broadband $ 7,562 9,393 9,369 10,000 10,000 Capital Outlay - - - - -
Total: $ 7,562 9,393 9,369 10,000 10,000
Excess (deficit) of revenues over expenditures $ 12,662 (1,553) 14,244 (5,000) (5,495) Beginning Fund Balance $ 13,064 25,726 24,173 38,417 38,417 Ending Fund Balance $ 25,726 24,173 38,417 33,417 32,922

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
CLSA Delivery Fund (Fund 352)
Capital Expenditure Detail

SPECIAL REVENUE
FUNDS
(Misc. Operational)

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Certified Access Fees $ 2,116 1,469 2,111 1,500 500
Interest Income - - - - -
Total: $ 2,116 1,469 2,111 1,500 500
Expenditures:

Special Dept. Expenditures - Building Dept. $ - - - - - Other Expenditures - - - - -
Transfers Out - - - - -
Total: $ - - - - -
Excess (deficit) of revenues over expenditures $ 2,116 1,469 2,111 1,500 500 Beginning Fund Balance (All Funds) $ 9,551 11,667 13,136 15,247 15,247 Ending Fund Balance (All Funds) $ 11,667 13,136 15,247 16,747 15,747

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Certified Access (ADA) Fund (Fund 307 )
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Zone A Special Assessment Taxes $ - - - 9,965 9,965
Zone B Special Assessment Taxes - - - 1,985 1,985
Zone C Special Assessment Taxes 3,154 33,614 33,656 24,524 24,524 Interest Income 364 1,077 1,633 500 500
Total: $ 3,518 34,691 35,289 36,974 36,974
Expenditures:

L&L Zone A - Expenditures $ 2,626 3,400 3,950 19,955 19,955 L&L Zone B - Expenditures 1,795 3,400 3,950 2,704 2,704 L&L Zone C - Expenditures 1,797 3,401 3,950 64,546 64,546 Utilities 2,197 2,148 8,103 - -
Water & Sewer 90 - 1,333 - -
Street Lighting 1,457 1,192 1,284 - -
Total: $ 9,962 13,541 22,570 87,205 87,205
Excess (deficit) of revenues over expenditures $ (6,444) 21,150 12,719 (50,231) (50,231) Beginning Fund Balance (All Funds) $ 55,712 49,268 70,418 83,137 83,137 Ending Fund Balance (All Funds) $ 49,268 70,418 83,137 32,906 32,906

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - Streets Maintenance $ - - - - -
Capital - Other - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Willows Lighting & Landscaping Fund (Fund 313 )
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Program Income - Loan Payments $ - - - - -
Transfers In from CDBG/HOME Funds 5,890 4,928 4,898 5,890 25,704 Interest Income - - - - -
Total: $ 5,890 4,928 4,898 5,890 25,704
Expenditures:

Special Department Expenditures $ 1,866 729 567 750 750 Municipal Code Updates - - - - -
Housing Element Update - - - - -
LAFCO Expenditures 9,805 9,836 11,803 11,803 11,803
Membership Dues - League of CA Cities - - - - -
Economic Development Committee - - - - -
Three Core Economic Development Committee 7,500 - - - - Community Promotion (Chamber/Vol Fire/Etc.) - - - - -
Other Expenditures - - - - -
Total: $ 19,171 10,565 12,370 12,553 12,553
Excess (deficit) of revenues over expenditures $ (13,281) (5,637) (7,472) (6,663) 13,151 Beginning Fund Balance (All Funds) $ 34,650 21,369 15,732 8,260 8,260 Ending Fund Balance (All Funds) $ 21,369 15,732 8,260 1,597 21,411

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - Other $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Community Discretionary Fund (Fund 330)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2024-25
Revenues:

Other Refunds $ - - - - -
Interest Income - - - - -
Total: $ - - - - -
Expenditures:

Other Expenditures $ 2 - - - -
Transfers Out - - - - 22,971
Capital Outlay - - - - -
Total: $ 2 - - - 22,971
Excess (deficit) of revenues over expenditures $ (2) - - - (22,971) Beginning Fund Balance $ 22,973 22,971 22,971 22,971 22,971 Ending Fund Balance $ 22,971 22,971 22,971 22,971 -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2024-25 FY 2024-25
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Mall Maintenance Fund (Fund 331)

ROLL INTO GENERAL FUND - MALL MAINTENANCE DIVISION
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

CA Recycling Grant $ - - - - -
Interest Income - - - - -
Total: $ - - - - -
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - - - - -
Total: $ - - - - -
Excess (deficit) of revenues over expenditures $ - - - - - Beginning Fund Balance $ 8,969 8,969 8,969 8,969 8,969
Ending Fund Balance $ 8,969 8,969 8,969 8,969 8,969

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Recycling Grant Capital $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
State Recycling Grant Fund (Fund 366)
Capital Expenditure Detail

SPECIAL REVENUE
FUNDS
(CDBG / Housing)

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Program Income - Loan Payments $ 6,289 4,928 4,898 5,890 25,704 Interest Income - - - - -
Total: $ 6,289 4,928 4,898 5,890 25,704
Expenditures:

Transfer Out to Fund 330 (Community Fund) $ 5,890 4,928 4,898 5,890 25,704 Other Expenditures 399 - - - -
Total: $ 6,289 4,928 4,898 5,890 25,704
Excess (deficit) of revenues over expenditures $ - - - - - Beginning Fund Balance (All Funds) $ - - - - -
Ending Fund Balance (All Funds) $ - - - - -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - Other $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
CDBG Housing Loans Fund (Fund 312 )
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

CDBG Grant Proceeds $ - - - - -
Transfers In - Loan Proceeds - - - - -
Program Income Loan Payments 112,731 112,731 1,713,536 - - Interest Income 626 637 17,360 1,000 12,500
Total: $ 113,357 113,368 1,730,896 1,000 12,500
Expenditures:

Professional Services $ - - - 10,000 10,000
Capital - ADA Door Upgrade - - - - -
Administrative Expenses - Loan Monitoring 4,750 3,587 810 - - Transfers Out - Loan Payback - - - - -
Capital Outlay - - - 179,000 179,000
Total: $ 4,750 3,587 810 189,000 189,000
Excess (deficit) of revenues over expenditures $ 108,607 109,781 1,730,086 (188,000) (176,500) Beginning Fund Balance $ 19,063 127,670 237,451 1,967,537 1,967,537 Ending Fund Balance $ 127,670 237,451 1,967,537 1,779,537 1,791,037

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Capital - ADA Door Upgrade $ - - - 179,000 179,000
CDBG Capital Outlay - - - - -
Total: $ - - - 179,000 179,000
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
CDBG Over-the-Counter Loan Fund (Fund 326)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Program Income $ - - - - -
Interest Income - - - - -
Transfers In - - - - 4,469
Total: $ - - - - 4,469
Expenditures:

Other Expenditures - Loan Monitoring $ 3,400 - - - -
Capital Outlay - - - - -
Total: $ 3,400 - - - -
Excess (deficit) of revenues over expenditures $ (3,400) - - - 4,469 Beginning Fund Balance $ (1,069) (4,469) (4,469) (4,469) (4,469) Ending Fund Balance $ (4,469) (4,469) (4,469) (4,469) -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
HOME Program Income Fund (Fund 347)
Capital Expenditure Detail

ROLL INTO GENERAL FUND - CLOSE FUND OUT

SPECIAL REVENUE
FUNDS
(Projects)

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Clean CA Grant Funding $ - - - 3,949,000 349,203
Interest Earnings - - - - -
Total: $ - - - 3,949,000 349,203
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - 7,315 91,888 3,949,000 250,000
Transfers Out - - - - -
Total: $ - 7,315 91,888 3,949,000 250,000
Excess (deficit) of revenues over expenditures $ - (7,315) (91,888) - 99,203 Beginning Fund Balance (All Funds) $ - - (7,315) (99,203) (99,203) Ending Fund Balance (All Funds) $ - (7,315) (99,203) (99,203) -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Sycamore Park Project $ - 7,315 91,888 3,949,000 250,000 Total: $ - 7,315 91,888 3,949,000 250,000
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Clean California Grant (Fund 320)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

SB-2 Planning Grant Revenue $ 143,263 - - - -
Interest Income - 1,102 1,249 - -
Total: $ 143,263 1,102 1,249 - -
Expenditures:

Planning Expenditures $ 23,102 - - - -
Capital Outlay - - - - -
Total: $ 23,102 - - - -
Excess (deficit) of revenues over expenditures $ 120,161 1,102 1,249 - - Beginning Fund Balance $ (62,139) 58,022 59,124 60,373 60,373 Ending Fund Balance $ 58,022 59,124 60,373 60,373 60,373

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
SB-2 / LEAP Grant Fund (Fund 343)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

County CARES Act Shared Funding $ - 200,000 - 200,000 - Proposition 68 Grant - - 6,514 177,000 -
Interest Earnings - - - - -
Total: $ - 200,000 6,514 377,000 -
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - - 34,231 377,000 -
Transfers Out - - - - -
Total: $ - - 34,231 377,000 -
Excess (deficit) of revenues over expenditures $ - 200,000 (27,717) - - Beginning Fund Balance (All Funds) $ - - 200,000 172,283 172,283 Ending Fund Balance (All Funds) $ - 200,000 172,283 172,283 172,283

ESTIMATED PROPOSED ADOPTED MID-YEAR

ACTUAL ACTUAL BUDGET BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Sycamore Park Project $ - - 34,231 377,000 349,283
Total: $ - - 34,231 377,000 349,283
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Prop 68 Parks Grant (Fund 382)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

HOME Grant Proceeds $ 10,794 - - - -
Transfers In - - - - -
Interest Income 139 342 316 - -
Total: $ 10,933 342 316 - -
Expenditures:

Other Expenditures - Administrative Costs $ 485 3,400 5,309 3,400 5,000 Other Expenditures - Loaned Funds - - - - -
Transfers Out - - - - -
Capital Outlay - - - - -
Total: $ 485 3,400 5,309 3,400 5,000
Excess (deficit) of revenues over expenditures $ 10,448 (3,058) (4,993) (3,400) (5,000) Beginning Fund Balance $ 8,878 19,326 16,268 11,275 11,275 Ending Fund Balance $ 19,326 16,268 11,275 7,875 6,275

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Sycamore Street Apartments Project $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
CDBG HOME Grant Fund (Fund 398)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

USDA Grant Revenues $ 33,154 2,378 - 95,000 37,512
Transfers In (General Fund Match) - - - 7,250 7,250
Interest Income - - - - -
Total: $ 33,154 2,378 - 102,250 44,762
Expenditures:

Planning Expenditures $ 35,921 2,378 1,995 102,250 40,000 Capital Outlay - - - - -
Total: $ 35,921 2,378 1,995 102,250 40,000
Excess (deficit) of revenues over expenditures $ (2,767) - (1,995) - 4,762 Beginning Fund Balance $ - (2,767) (2,767) (4,762) (4,762) Ending Fund Balance $ (2,767) (2,767) (4,762) (4,762) -

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
USDA RDBG Grant (Fund 440)
Capital Expenditure Detail

SPECIAL REVENUE
FUNDS
(Impact Fees)

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ 512 395 675 - 91
Interest Income 220 23 53 - 50
Total: $ 732 418 728 - 141
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay 65,163 - - - -
Total: $ 65,163 - - - -
Excess (deficit) of revenues over expenditures $ (64,431) 418 728 - 141 Beginning Fund Balance $ 66,143 1,712 2,130 2,858 2,858 Ending Fund Balance $ 1,712 2,130 2,858 2,858 2,999

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Fire Truck Payments - Principal & Interest $ 65,163 - - - - Total: $ 65,163 - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Fire Development Impact Fee Fund (Fund 356)
Capital Expenditure Detail

ESTIMATED ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ 249 192 328 200 45
Interest Income 425 1,148 1,337 450 1,200
Total: $ 674 1,340 1,665 650 1,245
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - - - - -
Total: $ - - - - -
Excess (deficit) of revenues over expenditures $ 674 1,340 1,665 650 1,245 Beginning Fund Balance $ 61,067 61,741 63,081 64,746 64,746 Ending Fund Balance $ 61,741 63,081 64,746 65,396 65,991

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Other Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Police Development Impact Fee Fund (Fund 358)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ 1,082 836 1,427 - 194
Interest Income 1,068 2,894 3,380 - 2,500
Total: $ 2,150 3,730 4,807 - 2,694
Expenditures:

Other Expenditures $ - - - - -
Transfers Out - - - - -
Capital Outlay - - - - -
Total: $ - - - - -
Excess (deficit) of revenues over expenditures $ 2,150 3,730 4,807 - 2,694 Beginning Fund Balance $ 153,328 155,478 159,208 164,015 164,015 Ending Fund Balance $ 155,478 159,208 164,015 164,015 166,709

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Storm Drainage Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Storm Drainage Development Impact Fee Fund (Fund 360)
Capital Expenditure Detail

ESTIMATED ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ 1,202 929 1,587 500 215
Interest Income 1,273 3,448 4,023 - 3,000
Total: $ 2,475 4,377 5,610 500 3,215
Expenditures:

Other Expenditures $ - - - - -
Transfer Out - - - - -
Capital Outlay - - - - -
Total: $ - - - - -
Excess (deficit) of revenues over expenditures $ 2,475 4,377 5,610 500 3,215 Beginning Fund Balance $ 182,814 185,289 189,666 195,276 195,276 Ending Fund Balance $ 185,289 189,666 195,276 195,776 198,491

ESTIMATED ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Streets Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Streets Development Impact Fee Fund (Fund 361)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ - - - - -
Interest Income 2,322 6,254 7,253 2,400 5,000
Total: $ 2,322 6,254 7,253 2,400 5,000
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - - 25,665 12,430 12,430
Total: $ - - 25,665 12,430 12,430
Excess (deficit) of revenues over expenditures $ 2,322 6,254 (18,412) (10,030) (7,430) Beginning Fund Balance $ 334,782 337,104 343,358 324,946 324,946 Ending Fund Balance $ 337,104 343,358 324,946 314,916 317,516

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Parks Facilities Capital Projects $ - - 25,665 12,430 12,430 Total: $ - - 25,665 12,430 12,430
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Parks Facilities Development Impact Fee Fund (Fund 362) Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ 645 1,633 851 600 115
Interest Income 2,706 7,313 8,503 3,500 6,750
Total: $ 3,351 8,946 9,354 4,100 6,865
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - - - - -
Total: $ - - - - -
Excess (deficit) of revenues over expenditures $ 3,351 8,946 9,354 4,100 6,865 Beginning Fund Balance $ 389,758 393,109 402,055 411,409 411,409 Ending Fund Balance $ 393,109 402,055 411,409 415,509 418,274

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
I-5 Interchange Capital Projects $ - - - - -
Total: $ - - - - -
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
I-5 Interchange Development Impact Fee Fund (Fund 363)
Capital Expenditure Detail

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Revenues:

Development Impact Fees $ - - - - -
Interest Income 986 2,543 2,554 1,000 1,700
Total: $ 986 2,543 2,554 1,000 1,700
Expenditures:

Other Expenditures $ - - - - -
Capital Outlay - 24,846 - - 12,646
Total: $ - 24,846 - - 12,646
Excess (deficit) of revenues over expenditures $ 986 (22,303) 2,554 1,000 (10,946) Beginning Fund Balance $ 142,214 143,200 120,897 123,451 123,451 Ending Fund Balance $ 143,200 120,897 123,451 124,451 112,505

ESTIMATED ADOPTED MID-YEAR

ACTUAL ACTUAL ACTUAL BUDGET BUDGET
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2025-26
Capital Expenditures
Library Capital Projects $ - 24,846 - - 12,646
Total: $ - 24,846 - - 12,646
City of Willows
Fiscal Year 2025-26 Mid-Year Budget
Library Development Impact Fee Fund (Fund 364)
Capital Expenditure Detail

Attachment 2
City of Willows
Resolution XX-2026

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS APPROVING THE MID-YEAR BUDGET RECOMMENDATIONS FOR FISCAL YEAR 2025-26
WHEREAS, the City of Willows annually approves a budget for each fiscal year; and WHEREAS, the City of Willows approved a budget for Fiscal Year 2025-26; and WHEREAS, the City of Willows may consider adjustments to the approved budget at any time during the fiscal year; and
WHEREAS, City staff has completed a review of the City’s operational funds, updated revenues, expenditures, and fund balances for said funds; and
WHEREAS, City staff recommend aligning the adopted operating budget with updated expectations based on previously approved budget amendments and current economic conditions.

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

1. The above recitals are true and correct and are hereby incorporated into this Resolution as findings of the City Council of the City of Willows.

2. The City Council hereby approves the FY 2025-26 Mid-Year Budget Adjustments as shown in the fund schedules incorporated herein.

3. This Resolution shall become effective immediately.

PASSED, APPROVED AND ADOPTED at a special meeting of the City Council on this 23rd day of March, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED: ATTESTED:
__________________________________ ____________________________________ Evan Hutson, Mayor Karleen Price, City Clerk