Woodland City Council
November 18, 2025

standards adopted by the California Building Standards Commission, and are reasonably necessary because of local climatic, geologic or topographic conditions, based on the express findings and determinations, marked in relation to the respective amendments provided in this ordinance, described in “Exhibit A” attached hereto, and hereby adopted by the City Council as the findings to support the modifications to the California Building Standards Code.

SECTION 4. Amendment. Chapter 15.04 of the City of Woodland Municipal Code is hereby amended in its entirety as follows:

CHAPTER 15.04

BUILDING CODES
Sections:

Article I. General Provisions

15.04.010 Adoptions of the Codes and Related Appendices

15.04.020 Violation of Codes – Penalties

15.04.030 Amendments to the California Building Code

15.04.040 Amendments to the California Electrical Code

15.04.050 Amendments to the California Mechanical Code

15.04.060 Amendments to the California Plumbing Code

15.04.070 Amendments to the Uniform Code for the Abatement of Dangerous Buildings

15.04.080 Amendments to the Uniform Housing Code

15.04.090 Amendments to the Uniform Security Code

15.04.100 Amendments to the California Residential Code

15.04.110 Amendments to the California Green Building Standards Code

15.04.120 Amendments to the California Existing Building Code

15.04.130 Amendments to the International Property Maintenance Code

15.04.140 Amendments to the California Energy Code

Sec. 15.04.010 Adoption of Codes
(a) The 2025 Edition of the California Building Code contained in Part 2 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the International Building Code published by the International Code Council, together with Chapter 1, is hereby adopted by reference as the Building Code of the City of Woodland;
(b) The 2025 Edition of the California Residential Code contained in Part 2.5

of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the International Residential Code published by the International Code Council, is hereby adopted by reference as the Residential Code of the City of Woodland; (c) The 2025 Edition of the California Electrical Code contained in Part 3 of Title 24 of the California Code of Regulations, which incorporates and amends the 2023 Edition of the National Electrical Code published by the National Fire Protection Association, is hereby adopted by reference as the Electrical Code of the City of Woodland;
(d) The 2025 Edition of the California Mechanical Code contained in Part 4 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the Uniform Mechanical Code published by the International Association of Plumbing and Mechanical Officials, is hereby adopted by reference as the Mechanical Code of the City of Woodland;
(e) The 2025 Edition of the California Plumbing Code contained in Part 5 of Title 24 of the California Code of Regulations, which incorporates and amends the 2024 Edition of the Uniform Plumbing Code published by the International Association of Plumbing and
Mechanical Officials, together with and Appendix I, not included in the 2024 California Plumbing Code is hereby adopted as the Plumbing Code of the City of Woodland;
(f) The 2025 Edition of the California Energy Code contained in Part 6 of Title 24 of the California Code of Regulations is hereby adopted as the Energy Code of the City of Woodland;
(g) The 2025 Edition of the California Green Building Standards contained in Part 11 of Title 24 of the California Code of Regulations is hereby adopted as the Green Building Standards Code of the City of Woodland;
(h) The 2025 Edition of the California Existing Building code contained in the Part 10 of Title 24 of the California Code of Regulations is here by adopted as the Existing Building code of the City of Woodland;
(i) All appendices of the aforementioned Codes that have also been adopted by any state agency will be enforced by the City of Woodland as applicable. (j) The Uniform Code for the Abatement of Dangerous Buildings, 1997 Edition, published by the International Conference of Building Officials, is hereby adopted by reference as the Dangerous Buildings Code of the City of Woodland; (k) The Uniform Housing Code, 1997 Edition published by the International Conference of Building Officials, as referenced and adopted by the California Department of Housing and Community Development in Title 25 of the California Code of Regulations pursuant to Sections 17958, 17958.5, 17958.7, 17958.9 and 17959 of the California Health

and Safety Code is hereby adopted by reference as the Housing Code of the City of Woodland;
(l) The Uniform Security Code, 1997 Edition published by the International Conference of Building Officials, is hereby adopted by reference as the Security Building Code of the City of Woodland;
(m) The International Property Maintenance Code, 2024 Edition published by the International Conference of Building Officials, is hereby adopted by reference as the Property Maintenance Code of the City of Woodland;
(n) The above-identified codes in this Section 15.04.010 (hereinafter collectively referred to as the "Codes") are adopted for the purpose of prescribing regulations for the erection, construction, modification, repair, maintenance, demolition, use and occupancy of buildings and structures. One copy of each of the Codes shall be maintained for use and examination of the public in the Office of the Building Official.

Sec. 15.04.020 Violation of Codes - Penalties
Violation of any provision of the Codes shall subject the violator to any or all of the following: suit for civil remedy or criminal penalty, or the administrative penalties provided in Chapter 9.20 of the Woodland Municipal Code.

The criminal penalty for the first or second offense shall be punishable as an infraction as defined by the California Penal Code, as amended from time to time. The criminal penalty for a third offense or more, shall be punishable as a misdemeanor as defined by the California Penal Code, as amended from time to time. Nothing in this paragraph shall be construed as precluding the application of the administrative penalties provided in Chapter 9.20 of the Woodland Municipal Code.

Sec. 15.04.030 Amendments to California Building Code
The provisions of this Section 15.04.030 shall constitute local amendments to the cross- referenced provisions of the 2025 Edition of the California Building Code, and shall be deemed to replace the cross-referenced section in said Code with the respective provisions set forth in this Section 15.04.030.

(a) Section 105.3 is amended by adding Item 8 at the end of the text of that section to read as follows:
“8. The permittee or his authorized agent shall provide a list of the subcontractors whose services are required and will be part of the prime contract. The permittee, who shall be the owner of the improvements for which the permit is to be issued or the general contractor who has assumed the prime contract, shall be responsible for the fees for all permits required for the completion of improvements for which the building permit applied for is to be issued. None of the forgoing shall be construed to prevent subcontractors from applying for and receiving permits upon payment of fees in accordance with other applicable ordinances.”

(b) Section 109.2 is amended by adding at the end of the text of that section, a new paragraph to read as follows:
“Permit fees for each permit shall be as set forth in the “The City of Woodland Comprehensive Fee Schedule,” except for permits issued covering work performed on buildings or structures owned, leased, or operated by any City, County, State, Federal government agency, or any public agency or district.

In addition, Capital Improvement Facilities Fees shall be as set forth below. (1) Facilities Fees.
(i) Capital improvement facilities fees are hereby established as a condition of the issuance of building permits in the city. In addition to the citywide capital improvement facilities fee (the major projects financing plan fee or “MPFP”), the Spring Lake infrastructure fee (“SLIF”) is hereby established as a condition of the issuance of building permits in the Spring Lake specific plan area, and the Research and Technology Infrastructure fee (“RTIF”) is hereby established as a condition of the issuance of building permits in the Woodland Research and Technology Park specific plan area. The City Council shall, by separate resolutions, set forth the specific amounts of the MPFP, the SLIF, and the RTIF, identify the specific public improvements to be financed thereby, describe the estimated costs of these facilities, describe the reasonable relationship between such facilities and the various types of new developments, and describe the relationship between the need for the public facility and the various types of new developments.
(ii) Facilities fees shall be paid by each applicant concurrent with the issuance of a building permit.
(2) Limited Use of Facilities Fees. The revenues raised by payment of these facilities fees shall be placed in separate and special accounts, and such revenues, along with any interest earnings on each account, shall be used solely to:
(i) Pay for the City’s future construction of each category of facilities described in the resolution enacted pursuant to Section 108.2(1)(i) above, or to reimburse the city for those facilities identified in the resolution which have been constructed by the city with funds advanced from other sources;
(ii) Reimburse developers who have installed such identified facilities which are oversized with supplemental size, length, or capacity; or (iii) Allow temporary borrowing between categories of facilities fee accounts, consistent with Government Code Section 66006(a). (3) Supplemental Fees. An applicant may propose a project, the impact upon public facilities of which, in the judgment of the director of public works, is significantly greater than that used to calculate the standard fees. The director of public works may make such a determination on a case-by-case basis and may impose a

supplemental fee on such project.

The determination shall be made based upon the application for a development permit, or upon the application for a building permit if no development permit is required, and any additional information requested by the director of public works. The director of public works may require the developer to submit engineering data, calculations, or other project information which is necessary to make a determination pursuant to this paragraph.
(4) Administrative Guidelines. The City Council shall, by resolution, adopt Administrative Guidelines to provide procedures for the calculation, adjustment, reimbursement, credit, deferral, or waiver of the Capital Improvement Facilities Fees.

However, in no event shall facilities fees be waived unless an alternative source of funding to replace the fees has been secured.”
(c) Section 109.4 is amended to read as follows:
“109.4 Work commencing before permit issuance. Any person who commences work requiring a permit on a building, structure, electrical, gas, mechanical, or plumbing shall be subject to a fee equal to three times the calculated permit fee for the first offense and five times the calculated permit fee for each subsequent offense.”

(d) Section 114 is amended to read as follows:
“Section 114 Violations
114.1 Unlawful acts. It shall be unlawful for any person, firm or corporation to erect, construct, alter, extend, repair, move, remove, demolish or occupy any building, structure or equipment regulated by this code, or cause same to be done, in conflict with or in violation of any of the provisions of this code.
114.2 Notice of violation. The building official is authorized to serve a notice of violation or order on the person responsible for the erection, construction, alteration, extension, repair, moving, removal, demolition, or occupancy of a building or structure in violation of the provisions of this code, or in violation of a permit or certificate issued under the provisions of this code. Such order shall direct the discontinuance of the illegal action or condition and the abatement of the violation. 114.3 Prosecution of violation. If the notice of violation is not complied with promptly, the building official is authorized to request the legal counsel of the jurisdiction to institute the appropriate proceeding at law or in equity to restrain, correct or abate such violation, or to require the removal or termination of the unlawful occupancy of the building or structure in violation of the provisions of this code or of the order or direction made pursuant thereto.
114.4 Violation penalties. Any person who violates a provision of this code or fails to comply with any of the requirements thereof or who erects, constructs,

alters or repairs a building or structure in violation of the approved construction documents or directive of the building official, or of a permit or certificate issued under the provisions of this code, shall be subject to penalties as prescribed in Section 15.04.020 of the Woodland Municipal Code.”
(e) Section 406.3.1 is amended by adding, at the end of the text of that section, a new paragraph to read as follows:
“All concrete driveways designed to access Group U occupancies associated with private garages or carports shall be constructed with the following requirements:
(i) The minimum thickness of concrete driveway slabs supported directly on the ground shall not be less than 4 inches. (ii) The minimum concrete mix shall be 5 sacks per cubic yard of concrete. (iii) The concrete driveway shall be reinforced with not less than No.3 bar at 18 inches on center in both directions placed at mid height of the slab or an approved alternate.
(iv) The concrete driveway shall be underlain by a minimum of 3 inches of gravel base material.”
(f) Section 435.8.3.2 is amended to read as follows:
“435.8.3.2 Group R-3.1 Occupancies Housing Bedridden Clients.

In a Group R-3.1 occupancy, bedrooms used for housing bedridden clients shall be provided with a direct exit to the exterior of the building. The exterior exit door shall be side-hinged, not less than three feet (914 mm) in width and six feet eight inches (2032 mm) in height, and shall be capable of opening not less than 90 degrees to provide a minimum clear width of 32 inches (813 mm). The direct exterior exit shall open to a safe and accessible exterior area at grade or to an exterior landing not more than 7 inches (178 mm) below the interior floor level. Doors shall be operable from the inside without the use of keys, tools, or special knowledge, and without tight grasping, pinching, or twisting of the wrist.”
(g) Section 903.1 is amended to read as follows:

“903.1 General. Automatic sprinkler systems shall comply with this section and the following:

An automatic sprinkler system shall be installed in the occupancies and locations set forth in this Chapter and in the locations and according to the conditions described below:

In all buildings other than Group R, Division 2, 3 and 4 in which the total floor area of all floors is five thousand square feet or more, or any building which are three or more stories regardless of height.

Exceptions:

1. Group U occupancies, not including private garages attached to R-3 Occupancies.

2. In storage and bulk handling facilities for grain, including grain elevators and flat storage buildings, automatic fire sprinklers shall not be required in areas where the grain is stored, provided:
a. An automatic fire extinguishing sprinkler system is not otherwise required for code compliance,
b. The floor area of the building or structure does not exceed the maximum basic allowable floor area permitted for specific types of construction as specified in Table 504.3 and including the allowable increases for clear yard spaces as specified in the California Building Code, and
c. The construction of the building or structure complies with all other code provisions for the properly assigned group occupancy classification and type of construction.

Notwithstanding the other provisions of this section, the requirement described in Section 903.1 shall be applied to alterations, repairs, additions and changes of occupancy of existing buildings as follows:

Where there is no change of occupancy, alterations or repairs not increasing fire area, total height, or number of stories of an existing building may be made without making the entire building comply with this section.

No change shall be made in the character of the occupancy or use of any existing building or structure unless the entire building or structure is made to comply with this section.

Exceptions:

1. The character of the occupancy of existing buildings may be changed subject to the approval of the building official and the approval of the fire chief, and the building may be occupied for purposes in other occupancy groups without conforming to all the requirements of this section or the California Building Code for those groups, provided the new or proposed use is not more hazardous, based on life and fire risk, than the existing use.

2. No change in the character of occupancy of a building shall be made without a certificate of occupancy, as required by the California Building Code. The building official may issue a certificate of occupancy pursuant to the intent of the above exception without certifying that the building complies with all provisions of this section and provisions of the California Building Code.

In other areas and occupancies as required in Section 903 of the California Building Code.”
(h) Section 1907.3 is amended to read as follows:
“1907.3 Thickness. The thickness of concrete floor slabs supported directly on the ground shall not be less than 4 inches (101.6 mm). A 10- mil (0.010 inch; 0.25 mm) polyethylene vapor retarder with joints lapped not less than 6 inches (152 mm) shall be placed between the base course or subgrade and the concrete floor slab, or other approved equivalent methods or materials shall be used to retard vapor transmission through the floor slab. The minimum concrete mix shall be 5 sacks per cubic yard of concrete. The floor slab shall be reinforced with a minimum No. 4 bar 18 inches on center in both directions. All soils having a Plasticity Index (PI) of 15 or greater, determined in accordance with ASTM D 4318, shall be considered expansive requiring floor slabs designed complying with CBC 1808.6.2.”
(i) Section 1907.4 is deleted.
(j) The following local regulation related to asphalt paving (not involving regulations contained in the California Building Standards Code) is hereby adopted to include the following requirements for asphalt paving:
“(i) The minimum structural section of on-site asphalt paving shall be 3 inches of asphalt concrete over 8 inches of Class II aggregate base.
(ii) The Class II aggregate base shall be compacted to a minimum 95% over subgrade compacted to 92 %.
(iii) The shipping areas, or other areas paved in anticipation of regular truck traffic, the minimum structural section shall be

based upon the recommendations of the certified soils
engineering report according to an appropriate traffic index for the anticipated use.”
Sec. 15.04.040 Amendments to California Electrical Code The provisions of this Section 15.04.040 shall constitute local amendments to the cross- referenced provisions of the 2025 Edition of the California Electrical Code and shall be deemed to replace the cross- referenced section in said Code with the respective provisions set forth in this Section 15.04.040.
(a) Section 89.108.4.2 is amended by adding, at the end of the text of that section, a new paragraph to read as follows:
“Permit fees for each permit shall be as set forth in the “The City of Woodland Comprehensive Fee Schedule,” except for permits issued covering work performed on buildings or structures owned, leased, or operated by any City, County, State, Federal government agency, or any public agency or district.”
Sec. 15.04.050 Amendments to California Mechanical Code The provisions of this Section 15.04.050 shall constitute local amendments to the cross- referenced provisions of the 2025 Edition of the California Mechanical Code and shall be deemed to replace the cross- referenced section in said Code with the respective provisions set forth in this Section 15.04.050.
(a) Section 1.8.4.2 is amended by adding, at the end of the text of that section, a new paragraph to read as follows:
“Permit fees for each permit shall be as set forth in the “The City of Woodland Comprehensive Fee Schedule,” except for permits issued covering work performed on buildings or structures owned, leased, or operated by any City, County, State, Federal government agency, or any public agency or district.”
Sec. 15.04.060 Amendments to California Plumbing Code
The provisions of this Section 15.04.060 shall constitute local amendments to the cross- referenced provisions of the 2025 Edition of the California Plumbing Code, and shall be deemed to replace the cross- referenced section in said Code with the respective provisions set forth in this Section 15.04.060.
(a) Section 104.3.2 is amended by adding, at the end of the text of that section, a new paragraph to read as follows:

“Permit fees for each application shall be as set forth in the “The City of Woodland Comprehensive Fee Schedule,” except for permits issued covering work performed on buildings or structures owned, leased, or operated by any City, County, State, Federal government agency, or any public agency or district.”
(b) Section 312.10 is amended by adding, at the end of the first sentence and before the exception, a new paragraph to read as follows:
“Water lines covered by hardscaping (concrete, bricks, pavers, asphalt, and concrete masonry) shall be sleeved with a sleeve large enough to accommodate the water line and any water line fittings. (c) Section 609.3 is amended by adding, at the beginning of the text of that section, a new paragraph to read as follows:
“Water piping within a building shall not be installed in or under a concrete slab resting on the ground without prior approval of the Building Official.”
Sec. 15.04.070 Amendments to the Uniform Code for the Abatement of Dangerous Buildings
The provisions of this Section 15.04.070 shall constitute local amendments to the cross- referenced provisions of the 1997 Edition of the Uniform Code for the Abatement of Dangerous Buildings and shall be deemed to replace the cross-referenced section in said Code with the respective provisions set forth in this Section 15.04.070. (a) Section 201 is amended, by adding at the end of the text of that section, the following new subsections:
“201.4 Authority to Disconnect Utilities. The Building Official or the Building
Official's authorized representative shall have the authority to disconnect a utility service or energy supplied to the building, structure or building equipment therein regulated by this Code, or the City of Woodland’s Building Code, Residential Code, Mechanical Code, Plumbing Code, or Electrical Code, in case of emergency where necessary to eliminate an immediate hazard to life or property. The Building Official shall, whenever possible, notify the serving utility, the owner and occupant of the building, structure or building service equipment of the decision to disconnect prior to taking such action, and shall notify such serving utility, owner and occupant of the building, structure or building service equipment, in writing, of such disconnection immediately thereafter. 201.5 Authority to Condemn Building Service Equipment. When the Building Official ascertains that building service equipment regulated in

the City of Woodland’s Building Code, Residential Code, Mechanical Code, Plumbing Code, or Electrical Code has become hazardous to life, health, or property, or has become unsanitary, the Building Official shall order in writing that such equipment either be removed or restored to a safe or sanitary condition, as appropriate. The written notice itself shall fix a time limit of compliance with such order. Defective building service equipment shall not be maintained after receiving such notice.

When such equipment or installation is to be disconnected, a written notice of such disconnection and causes therefore shall be given within 24 hours to the serving utility, the owner, and occupant of such building, structure, or premises.

When any building service equipment is maintained in violation of the City of Woodland’s Building Code, Residential Code, Mechanical Code, Plumbing Code, or Electrical Code, and in violation of a notice issued pursuant to the provisions of this section, the Building Official shall institute appropriate action to prevent, restrain, correct, or abate the violation.
201.6 Connection after Order to Disconnect. Persons shall not make connections from an energy, fuel or power supply nor supply energy or fuel to building service equipment which has been disconnected or ordered to be disconnected by the Building Official or the use of which has been ordered to be discontinued by the Building Official until the Building Official authorizes the reconnection and use of such equipment.” (b) Section 302 is hereby deleted and replaced to read as follows:
“Section 302 Dangerous Buildings.

For the purpose of this code, the words set out in this section shall have the following meaning:

A. “Abandoned building or structure” means any building or structure which has not been actively utilized for a lawful purpose, which has not been maintained, and which has not been rendered inaccessible to members of the public by boarding or similar means, for a continuous period of not less than six months.

B. A “dangerous building or structure” means that the condition or defect hereinafter described exists to the extent that life, health, property or safety of the public or its occupants are endangered:
(1) Whenever any door, aisle, passageway, stairway or other means of exit is not of sufficient width or size, or is not so arranged as to provide safe and adequate means of exit in case of fire or panic;
(2) Whenever the walking surface of any aisle, passageway, stairway or other means of exit is so warped, worn, loose, torn or otherwise unsafe as to not

provide safe and adequate means of exit in case of a fire or panic;

(3) Whenever the stress in any materials, member or portion thereof, due to all dead and live loads, is more than one and one half times the working stress or stresses allowed in the city building code for new buildings of similar structure, purpose or location;
(4) Whenever any portion thereof has been damaged by fire, earthquake, wind, flood, or by any other cause, to such an extent that the structural strength or stability thereof is materially less than it was before such catastrophe and is less than the minimum requirements of the city building code for new buildings of similar structure, purpose or location;
(5) Whenever any portion or member or appurtenance thereof is likely to fail, or to become detached or dislodged, or to collapse and thereby injure persons or damage property;
(6) Whenever any portion of a building, or any member, appurtenance or ornamentation on the exterior thereof is not of sufficient strength or stability, or is not so anchored, attached or fastened in place so as to be capable of resisting a wind pressure of one-half of that specified in the city building code for new buildings of similar structure, purpose or location without exceeding the working stresses permitted in the city building code for such buildings;
(7) Whenever any portion thereof has wracked, warped, buckled or settled to such an extent that walls or other structural portions have materially less resistance to winds or earthquakes than is required in the case of similar new construction;
(8) Whenever the building or structure, or any portion thereof, because of dilapidation, deterioration, or decay; faulty construction; the removal, movement or instability of any portion to the ground necessary for the purpose of supporting such building; the deterioration, decay or inadequacy of its foundation; or any other cause, is likely to partially or completely collapse;
(9) Whenever for any reason, the building or structure, or any portion thereof, is manifestly unsafe for the purpose for which it is being used; (10) Whenever the exterior walls or other vertical structural members list, lean or buckle to such an extent that a plumb-line passing through the center of gravity does not fall inside the middle of one-third of the base; (11) Whenever the building or structure, exclusive of the foundation, shows thirty-three percent or more damage or deterioration of its supporting member or members, fifty percent damage or deterioration of its nonsupporting members, enclosing or outside walls or coverings;

(12) Whenever the building or structure has been so damaged by fire, wind, earthquake or flood, or has become so dilapidated or deteriorated through lack of maintenance, as to become an attractive nuisance to children; a harbor for vagrants, criminals or immoral persons; or as to enable persons to resort thereto for the purpose of committing unlawful or immoral acts;

(13) Whenever any building or structure which, whether or not erected in accordance with all applicable laws and ordinances, has in any nonsupporting part, member or portion, less than fifty percent, or in any supporting part, member or portion less than sixty-six percent of the strength, fire-resisting qualities or characteristics, or weather-resisting qualities or characteristics required by law in the case of a newly constructed building of like area, height and occupancy in the same location;
(14) Whenever a building or structure, used or intended to be used for dwelling purposes, because of inadequate maintenance, dilapidation, decay, damage, faulty construction or arrangement, inadequate light, air or sanitation facilities, or otherwise is determined by the code enforcement officer, to be unsanitary, unfit for human habitation or in such condition that is likely to cause sickness or disease;
(15) Whenever any building or structure, because of obsolescence, dilapidated condition, deterioration, damage, inadequate exits, lack of sufficient fire- resistive construction, faulty electric wiring, faulty gas connections or heating apparatus, faulty construction, or other cause, is determined by the code enforcement officer to be a fire, health, or safety hazard; (16) Whenever any portion of a building or structure remains on a site after the demolition or destruction of the building or structure; (17) Wherever any building or structure is abandoned.”
Sec. 15.04.080 Amendments to Uniform Housing Code
The provisions of this Section shall constitute local amendments to the cross-referenced provisions of the 1997 Edition of the Uniform Housing Code and shall be deemed to replace the cross-referenced section in said Code with the respective provisions set forth in this chapter.

Chapter 10 is hereby deleted and replaced to read as follows:

“Chapter 10

SUBSTANDARD BUILDINGS
Section 1001 Definitions
1001.1 General. Any building or portion thereof that is determined to be an unsafe building in accordance with Section 1.1.2 of the California Building Code, or any building or portion thereof, including any dwelling unit, guest room or suite of rooms, or the premises on which the same is located, in which there exists any of the conditions referenced in this section and the definition of “substandard building” as set forth in California Health and Safety Code section 17920.3, as amended, to an extent that endangers the life, limb, health, property, safety or welfare of the public or the occupants thereof, shall be deemed and hereby are declared to be substandard a building.
1001.2 Inadequate Sanitation shall, include but not limited to, the following:

1. Lack of, or improper water closet, lavatory, or bathtub or shower in a dwelling unit.

2. Lack of, or improper water closets, lavatories, and bathtubs or showers per number of guests in a hotel.

3. Lack of, or improper kitchen sink.

4. Lack of hot and cold running water to plumbing fixtures in a hotel.

5. Lack of hot and cold running water to plumbing fixtures in a dwelling unit.

6. Lack of adequate heating.

7. Lack of, or improper operation of required ventilating equipment.

8. Lack of minimum amounts of natural light and ventilation required by this code.

9. Room and space dimensions less than required by this code.

10. Lack of required electrical lighting.

11. Dampness of habitable rooms.

12. Infestation of insects, vermin or rodents as determined by the code enforcement officer.

13. Visible mold growth, as determined by a code enforcement officer, excluding the presence of mold that is minor and found on surfaces that can accumulate moisture as part of their properly functioning and intended use.

14. General dilapidation or improper maintenance.

15. Lack of connection to a functional sewage disposal system.

16. Lack of adequate garbage and rubbish storage and removal facilities as determined by the code enforcement officer.

17. Lack of an adequate and safe water supply.
1001.3 Structural Hazards shall include, but not limited to, the following:

1. Deteriorated or inadequate foundations.

2. Defective or deteriorated flooring or floor supports.

3. Flooring or floor supports of insufficient size to carry imposed loads with safety.

4. Members of walls, partitions, or other vertical supports that split, lean, list, or buckle due to defective material or deterioration.

5. Members of walls, partitions, or other vertical supports that are of insufficient size to carry imposed loads with safety.

6. Members of ceilings, roofs, ceilings and roof supports, or other horizontal members which sag, split, or buckle due to defective material or deterioration.

7. Members of ceilings, roofs, ceiling and roof supports, or other horizontal members that are of insufficient size to carry imposed loads with safety.

8. Fireplaces or chimneys which list, bulge or have settled, due to defective materials or deterioration.

9. Fireplaces or chimneys which are of insufficient size or strength to carry imposed loads with safety.

10. Cesspools and septic tanks which are structurally unsound. 1001.4 Any nuisance. Any condition constituting a nuisance in Chapter 9.04 of the Woodland Municipal Code.
1001.5 Hazardous Electrical wiring. Electrical wiring that was installed in violation of code requirements in effect at the time of installation or electrical wiring not installed in accordance with generally accepted construction practices in areas where no codes were in effect or that has not been maintained in good condition or that is not being used in a safe manner.
1001.6 Hazardous Plumbing. Plumbing that was installed in violation of code requirements in effect at the time of installation or plumbing not installed in accordance with generally accepted construction practices in areas where no codes were in effect or that has not been maintained in good condition or that is not free of cross-connections or siphonage between fixtures or that is not being used in a

safe manner.
1001.7 Hazardous Mechanical Equipment. Mechanical equipment, including vents, that was installed in violation of code requirements in effect at the time of installation or mechanical equipment not installed in accordance with generally accepted construction practices in areas where no codes were in effect or that has not been maintained in good and safe condition.
1001.8 Faulty Weather Protection shall include, but not limited to, the following:

1. Deteriorated, crumbling, or loose plaster.

2. Deteriorated or ineffective waterproofing of exterior walls, roof, foundations, or floors, including broken window or doors.

3. Defective or lack of weather protection for exterior wall coverings, including lack of paint or weathering due to lack of paint or other approved protective covering.

4. Broken, rotted, split, or buckled exterior wall coverings or roof coverings. 1001.9 Fire Hazard. Any building or portion thereof, device, apparatus, equipment, combustible waste, or vegetation that, in the opinion of the chief of the fire department or his deputy, is in such a condition as to cause a fire or explosion or provide a ready fuel to augment the spread and intensity of fire or explosion arising from any cause.

1001.10 Faulty Materials of Construction. All materials of construction, except those which are specifically allowed or approved by this code and the Building Code, and which have been adequately maintained in good and safe condition. 1001.11 Hazardous or unsanitary premises. Those premises on which an accumulation of weeds, vegetation, junk, dead organic matter, debris, garbage, offal, rodent harborages, stagnant water, combustible materials, and similar materials or conditions constitute fire, health, or safety hazards. 1001.12 Inadequate Maintenance. Any building or portion thereof that is determined to be an unsafe building due to inadequate maintenance in accordance with the attest edition of the Building Code.
1001.13 Inadequate Exits. All buildings or portions thereof not provided with adequate exit facilities as required by this code, except those buildings or portions thereof whose exit facilities conformed with all applicable laws at the time of their construction and that have been adequately maintained and increased in relation to any increase in occupant load, alteration or addition, or any change in occupancy.

When an unsafe condition exists through lack of, or improper location of, exits, additional exits may be required to be installed.

1001.14 Inadequate Fire-protection or Firefighting Equipment. All buildings or portions thereof not provided with the fire-resistive construction or fire- extinguishing systems or equipment required by this code, except those buildings or portions thereof that conformed with all applicable laws at the time of their construction and whose fire-resistive integrity and fire extinguishing systems or equipment have been adequately maintained and improved in relation to any increase in occupant load, alteration or addition, or any change in occupancy. 1001.15 Improper Occupancy. All buildings or portions thereof occupied for living, sleeping, cooking, or dining purposes that were not designed or intended to be used for those occupancies.
1001.16 Inadequate Structural Resistance. Any building or portion thereof that is determined to be an unsafe building due to inadequate structural resistance to horizontal forces in accordance with the Building Code.” Sec. 15.04.090 Amendments to Uniform Security Code
The provisions of this Section shall constitute local amendments to the 1997 Edition of the Uniform Security Code.
(a) Section 1020 is hereby added to read as follows:
“Section 1020 Residential Buildings.

A. Street numbers and other identifying data shall be displayed as follows:
(1) All residential dwellings shall display a lighted street number in a prominent location on the street side of the residence entrance in such a position that the number is easily visible to approaching emergency vehicles. The numerals shall be no less than four inches in height. If the house number is located on the garage wall it shall be on the wall closest to the front entrance. (2) There shall be positioned at each entrance of a multiple-family dwelling complex an illuminated diagrammatic representation of the complex which shows the location of the viewer and the unit designations within the complex. In addition, each individual unit within the complex shall display a prominent identification number, not less than four inches in height and illuminated which is easily visible to approaching vehicular and/or pedestrian traffic.
(3) The above two sections may be modified by the Fire Marshal.

B. Lighting in multiple-family dwellings shall be as follows:

(1) Aisles, passageways, and recesses related to and within the building complex shall be illuminated with an intensity of at least twenty-five one hundredth foot-candles at the ground level during the hours of darkness. Lighting devices shall be protected by weather and vandalism resistant covers.
(2) Open parking lots and carports shall be provided with a maintained minimum of one foot-candle of light on the parking surface during the hours of darkness. Lighting devices shall be protected by weather and vandalism resistant covers.”
(b) Section 1021 is hereby added to read as follows:
“Section 1021 Commercial Buildings.
(a) Windows shall be deemed accessible if less than twelve feet above ground.

Accessible windows having a pane exceeding ninety-six square inches in an area
with the smallest dimension exceeding six inches and not visible from a public or
private thoroughfare shall be protected in the following manner:
(1) Fully tempered glass or burglary resistant glazing (Fire Department approval required); or
(2) The following window barriers may be used but shall be secured with nonremovable bolts:
(b) Inside or outside iron bars of at least one-half-inch round or one by one-quarter- inch flat steel material spaced not more than five inches apart and securely fastened; or
(c) Inside or outside iron or steel grills of at least one-eighth inch material with not more than a two-inch mesh and securely fastened. (1) If a side or rear window is of the type that can be opened, it shall, where applicable, be secured on the inside with either a slide bar, bolt, crossbar, auxiliary locking device, and/or padlock with hardened steel shackle, a minimum four pin tumbler operation.
(2) The protective bars or grills shall not interfere with the operation of opening windows if such windows are required to be openable by the Building Code or by the Fire Code for required access openings for firefighting purposes. (Fire Department approval required).

(d) All exterior transoms exceeding ninety-six square inches on the side and rear of any building or premises used for business purposes shall be protected by one of the following:
(1) Fully tempered glass or rated burglary resistant glazing (Fire Department approval may be required); or
(2) The following barriers may be used but shall be secured with non-removable bolts:
i. Outside iron bars of at least one-half inch round or one by one-quarter- inch flat steel material, spaced no more than five inches apart and securely fastened, or
ii. Outside iron or steel grills of at least one-eighth inch with not more than a two-inch mesh and securely fastened;
iii. The protective bars or grills shall not interfere with the operation of opening the transoms if such transoms are
required to be openable by the Building Code.
(e) Roof openings shall be equipped as follows:
(1) All skylights on the roof of any building or premises used for business purposes shall be provided with:
i. Rated burglary resistant glazing; or
ii. Iron bars of at least one-half-inch round or one by one- fourth-inch flat steel material under the skylight and
securely fastened.
iii. Steel grill of at least one-eighth-inch material with a maximum two-inch mesh under the skylight and securely
fastened.
(2) All hatchway openings on the roof of any building or premises used for business purposes shall be secured as follows:
i. If the hatchway is of wooden material, it shall be covered on the inside with at least sixteen U.S. gauge sheet metal, or its equivalent, attached with screws.
ii. The hatchway shall be secured from the inside with a slide bar or slide bolts. (Fire Department approval required.) iii. Outside hinges on all hatchway openings shall be
provided with nonremovable pins when using pin-type
hinges.

(3) All air duct or air vent openings exceeding ninety-six square inches on the roof or exterior walls of any building or premises used for business purposes shall be secured by covering the same with either of the following:
i. Iron bars on at least one-half inch round or one by one- fourth inch flat steel material spaced no more than five inches apart and securely fastened; or
ii. Iron or steel grills of at least one-eighth-inch material with a maximum two-inch mesh and securely fastened.
(4) If the barrier is on the outside, it shall be secured with bolts which are nonremovable from the exterior.
(5) The above (3) and (4) must not interfere with venting requirements creating a potentially hazardous condition to health and safety or conflict with the provisions of the Building Code or Mechanical Code.
(f) Permanently affixed ladders leading to roofs shall be fully enclosed with sheet metal to a height of eight feet. This covering shall be locked against the ladder with a case hardened hasp, secured with non-removable screws or bolts. Hinges on the cover shall be provided with non-removable pins when using pin-type hinges. If a padlock is used, it shall have a hardened steel shackle, locking at both heel and toe, and a minimum five pin tumbler operation with non-removable key when in an unlocked position.
(g) A building located within eight feet of utility poles or similar structures which can be used to gain access to the building's roof, windows, or other openings shall have such access area barricaded or fenced with materials to deter human climbing.
(h) The following standards shall apply to lighting, address identification and parking
areas:
(1) The address number of every commercial building shall be internally illuminated during the hours of darkness so that it shall be easily visible from the street. The numerals in these numbers shall be no less than six inches in height. This standard may be modified by the Fire Marshal.
(2) All exterior commercial doors, during the hours of darkness, shall be illuminated with a minimum of one foot-candle of light.

All exterior bulbs shall be protected by weather and vandalism resistant cover(s).

(3) Open parking lots, and access thereto, providing more than ten parking spaces and for use by the general public, shall be provided with a maintained minimum of one foot-candle of light on the parking surface from dusk until the termination of business every operating day.”
Sec. 15.04.100 Amendments to the California Residential Code The provisions of this Section 15.04.100 shall constitute local amendments to the cross- referenced provisions of the 2025 Edition of the California Residential Code, and shall be deemed to replace the cross- referenced section in said Code with the respective provisions set forth in this Section 15.04.100.
(a) Section R105.3 is amended by adding Item 8 at the end of the text of that section to read as follows:
“8. Include a list of the subcontractors whose services are required and will be part of the prime contract. The permittee, who shall be the owner of the improvements for which the permit is to be issued or the general contractor who has assumed the prime contract, shall be responsible for the fees for all permits required for the completion of improvements for which the building permit applied for is to be issued. None of the forgoing shall be construed to prevent subcontractors from applying for and receiving permits upon payment of fees in accordance with other applicable ordinances.”
(b) Section R108.2 is amended to read as follows:
“R108.2 Schedule of permit fees. On buildings, structures, electrical, gas, mechanical and plumbing systems or alterations requiring a permit, the fee for each permit shall be as set forth in the “The City of Woodland Comprehensive Fee Schedule,” except for permits issued covering work performed on buildings or structures owned, leased, or operated by any City, County, State, Federal government agency, or any public agency or district.”
(c) Section R108.6 is amended to read as follows:

R108.6 Work commencing before permit issuance. Any person who commences work requiring a permit on a building, structure, electrical, gas, mechanical, or plumbing shall be subject to a fee equal to three times the calculated permit fee for the first offense and five times the calculated permit fee for each subsequent offense.
(d) Section R113 is amended to read as follows:

“Section R113 Violations.

R113.1 Unlawful acts. It shall be unlawful for any person, firm or corporation to erect, construct, alter, extend, repair, move, remove, demolish or occupy any building, structure or equipment regulated by this code, or cause same to be done, in conflict with or in violation of any of the provisions of this code.

R113.2 Notice of violation. The building official is authorized to serve a notice of violation or order on the person responsible for the erection, construction, alteration, extension, repair, moving, removal, demolition or occupancy of a building or structure in violation of the provisions of this code, or in violation of a detail statement or a plan approved thereunder, or in violation of a permit or certificate issued under the provisions of this code. Such order shall direct the discontinuance of the illegal action or condition and the abatement of the violation.

R113.3 Prosecution of violation. If the notice of violation is not complied with in the time prescribed by such notice, the building official is authorized to request the legal counsel of the jurisdiction to institute the appropriate proceeding at law or in equity to restrain, correct or abate such violation, or to require the removal or termination of the unlawful occupancy of the building or structure in violation of the provisions of this code or of the order or direction made pursuant thereto.

R113.4 Violation penalties. Any person who violates a provision of this code or fails to comply with any of the requirements thereof or who erects, constructs, alters or, repairs a building or structure in violation of the approved construction documents or directive of the building official, or of a permit or certificate issued under the provisions of this code, shall be subject to penalties as prescribed in Section 15.04.020 of the Woodland Municipal Code.”
(e) Section R403.1.8 is amended by deleting the “Exception” and replacing with:
“Note: Refer to Section R506 for alterations, additions, and accessory buildings.” (f) Section R506 is amended by adding after the section heading:
“Note: This section is limited to alterations, additions, and accessory buildings.” (g) Section R506.1 is amended to read as follows:

R506.1 General. Concrete slab-on-ground floors shall be a minimum 4 inches (101.6mm) thick (for expansive soils, see Section R403.1.8). The specified compressive strength of concrete shall be as set forth in Section R402.2.
(h) Section R506.3.4 of the California Residential Code is deleted and

replaced with the following:
“R506.3.4 Reinforcement support. Where provided in slabs on ground, reinforcement shall be supported to remain in place from the center to upper one third of the slab for the duration of the concrete placement.

Reinforcement shall be a minimum of #4-bar at 18 inches on center in both directions.”
Sec. 15.04.110 Amendments to California Green Building Standards Code – Reserved.

Sec. 15.04.120 Amendments to California Existing Building Code – Reserved.

Sec. 15.04.130 Amendments to International Property Maintenance Code – Reserved.

Sec. 15.04.140 Amendments to California Energy Code
The provisions of this Section 15.04.140 shall constitute local amendments to the cross- referenced provisions of the 2025 Edition of the California Energy Code, and shall be deemed to replace the cross- referenced section in said Code with the respective provisions set forth in this Section 15.04.140.

Section 150.1is amended by adding (c)(14)(iv) to read as follows:
“iv. Pigeon proofing shall be required on roof mount solar in new residential development.”
SECTION 5. Severability. If any section, subsection, subdivision, paragraph, sentence, clause or phrase added by this Ordinance, or any part thereof, is for any reason held to be unconstitutional or invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof irrespective of the fact that any one or more subsections, subdivisions, paragraphs, sentences, clauses or phrases are declared unconstitutional, invalid or ineffective.

SECTION 6. Publication. The City Clerk shall certify to the adoption of this ordinance and shall cause a summary thereof to be published at least five (5) days prior to the meeting at which the proposed ordinance is to be adopted and shall post a certified copy of the proposed ordinance in the office of the City Clerk, and with fifteen (15) days of its adoption, shall cause a summary of it to be published, including the vote for and against the same, and shall post a certified copy of the adopted ordinance in the office of the City Clerk, in accordance with California Government Code Section 36933.

SECTION 7. Effective Date. This ordinance and the rules, regulations, provisions, requirements, orders and matters established and adopted hereby shall take effect and be in full force and effect on January 1, 2026, which is to be no less than thirty

(30) days from and after the date of its final passage and adoption.

SECTION 8. CEQA. The City Council finds that it can be seen with certainty that adoption of this Ordinance will not have a significant adverse effect on the environment and is therefore exempt from California Environmental Quality Act pursuant to Section 15061(b)(3) of the CEQA Guidelines. Staff is directed to file a notice of exemption within five (5) days of the adoption of this Ordinance.

INTRODUCEDat a regular meeting of the City Council of the City of Woodland, California on the21stdayof October 2025, and PASSED, APPROVED, AND ADOPTEDby the City Council of the City of Woodland at a regular meeting held on the18thday of November 2025 by the following vote:AYES:NOES:ABSENT:ABSTAIN: _______________________________Rich Lansburgh, MayorATTEST: APPROVED AS TO FORM:_______________________________ _______________________________Marissa Kersey, City Clerk Ethan Walsh, City Attorney

Exhibit A
Findings to Support Amendments to the
2025 Edition of the California Building Standards Code
This Exhibit A provides the express findings and determinations (where necessary pursuant to California Health & Safety Code Sections 17958, 17958.7 and/or 18941.5) justifying the City of Woodland’s amendments to the 2025 Edition of the California Building Code, the 2025 Edition of the California Electrical Code, the 2025 Edition of the California Mechanical Code, the 2025 Edition of the California Plumbing Code, the 2025 Edition of the California Residential Code and the 2025 California Energy Code (codified in Title 24 of the California Building Standards Code) as reasonably necessary because of local climatic, geologic or topographic conditions.

Sec 15.04.030 Amendments to California Building Code

Woodland
Municipal Code
Section Amended
Building Code
Section
Impacted
Amendment Justification
(see below key
to
justifications)
Sec. 15.04.030 Section 105.3 Adds text regarding subcontractors and permits
A
Sec. 15.04.030 Section 109.2 Adds text authorizing permit fees, as established by separate City Council
resolutions
A
Sec. 15.04.030 Section 109.4 Amends text regarding violations and penalties
A
Sec. 15.04.030 Section 114 Amends text regarding violations and penalties
A
Sec. 15.04.030 Section 406.3.1 Adds text regarding concrete driveways B Sec. 15.04.030 435.8.3.2 Exterior Doors Required for Sleeping Rooms in RCFEs Housing Bedridden
Clients
A, C(vii)
Sec. 15.04.030 903.1 Regulations regarding installation of automatic sprinkler systems
C(vii)
Sec. 15.04.030 Section 1907.3 Replaces language regarding concrete floor slabs
B
Sec. 15.04.030 Section 1907.4 Deletes 1907.4 regarding vapor retarder B Sec. 15.04.030 N/A Adds local language related to asphalt paving
B

82093.00006\44369639.1
Sec 15.04.040 Amendments to California Electrical Code

Woodland
Municipal Code
Section Amended
Electrical Code
Section
Impacted
Amendment Justification
(see below for
justifications)
Sec. 15.04.040 Section

89.108.4.2
Adds text regarding how permits fees
are set forth in “The City of Woodland
Comprehensive Fee Schedule”
A

Sec 15.04.050 Amendments to California Mechanical Code

Woodland
Municipal Code
Section Amended
Mechanical Amendment Justification
(see below for
justifications)
Sec. 15.04.050 Section 1.8.4.2 Adds text regarding how permits fees are set forth in “The City of Woodland
Comprehensive Fee Schedule”
A

Sec 15.04.060 Amendments to California Plumbing Code

Woodland
Municipal Code
Section
Plumbing
Code Section
Impacted
Amendment Justification
(see below for
justifications)
Sec. 15.04.060 Section 104.3.2 Deletes text and adds text regarding how permits fees are set forth in “The City of
Woodland Comprehensive Fee
Schedule”
A
Sec. 15.04.060 Section 312.10 Adds text regarding installation of water lines
C
Sec. 15.04.060 Section 609.3 Adds text regarding installation of water piping
C

Sec 15.04.070 Amendments to Uniform Code for the Abatement of Dangerous Buildings

Woodland
Municipal Code
Section
Uniform Code
for the
Abatement of
Dangerous
Buildings,
Section Impacted
Amendment Justification
(see below for
justifications)
Sec. 15.04.070 Section 201 Authority to disconnect a utility service A Sec. 15.04.060 Section 302 Defines dangerous building A

Sec 15.04.080 Amendments to Uniform Housing Code

Woodland
Municipal Code
Section
Uniform
Housing
Code Section
Impacted
Amendment Justification
(see below for
justifications)
Sec. 15.04.070 Chapter 10 Substandard Buildings A

Sec 15.04.090 Amendments to Uniform Security Code

Woodland
Municipal Code
Section
Uniform
Housing
Code Section
Impacted
Amendment Justification
(see below for
justifications)
Sec. 15.04.070 Section 1020 Residential Buildings A
Sec. 15.04.070 Section 1021 Commercial Buildings A

Sec 15.04.100 Amendments to California Residential Code Woodland
Municipal Code
Section
Residential
Code Section
Impacted
Amendment

Justification
(see below for
justifications)
Sec. 15.04.100 Section R105.3 Adds text regarding subcontractors and permits
A
Sec. 15.04.100 Section R108.2 Deletes text and adds text regarding how permits fees are set forth in “The City of
Woodland Comprehensive Fee
Schedule”
A
Sec. 15.04.100 Section R108.6 Amends text regarding violations and penalties
A
Sec. 15.04.100 Section R113 Amends text regarding violations and penalties
A
Sec. 15.04.100 Section
R403.1.8
Deletes text and adds text regarding
foundations and floor slabs
B
Sec. 15.04.100 Section R506 Adds text regarding a note that this section refers to alterations, additions
and accessory buildings
B
Sec. 15.04.100 Section R506.1 Deletes and replaces text regarding concrete floor slabs
B
Sec. 15.04.100 Section
R506.3.4
Deletes and replaces text regarding
reinforcement for ground slabs
B

Sec 15.04.140 Amendments to California Energy Code

Woodland
Municipal Code
Section
Energy Code
Section
Impacted
Amendment Justification
(see below for
justifications)
Sec. 15.04.140 Section
150.1(c)(14)
Adds text requiring pigeon proofing on
roof mount solar in new residential
development.

A

Justifications KEY: Findings to Support Amendments to California Building Code, California Electrical Code, California Mechanical Code, California Plumbing Code and California Residential Code
A - This amendment is necessary for administrative clarification, and does not modify a building standard pursuant to California Health & Safety Code Sections 17958, 17958.7 and/or 18941.5.

This amendment establishes administrative standards for the effective enforcement of the building standards in the City of Woodland.

B - This amendment is reasonably necessary because of the following local climatic, geological, or topographical conditions:
(i) Local soil conditions (clay soils) tend to be highly expansive, thereby subject to shrinking and swelling during seasonal drying and wetting conditions, and can cause damage to the foundation and other parts of a structure;
(ii) The minimum requirements set forth in the amendment is a more restrictive standard, which will better avoid damage due to the pumping action caused by local expansive soils;
(iii) The type and thickness of the materials set forth in the amendment are more restrictive and will better prevent damage, which can occur from the local condition of highly expansive soils in the City of Woodland.

TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: November 18, 2025
ITEM #: I.18
SUBJECT: Fiscal Year 2025/26 Quarterly Budget Update

Recommendation for Action: Staff recommends that the City Council receive an informational report representing the FY2025/26 First Quarter Budget Update.

Staff Contact:

Karie Farnham, Financial Services Manager (530) 661-5846, [email protected]

Fiscal Impact:

This informational item represents City-wide revenue and expenditures for:
1) the unaudited results for all periods of activity in fiscal year 2024/25, and 2) the results through the first three months of fiscal year 2025/26.

Discussion:

This report and the related attachments summarize revenue and expenditure results for all City funds through the fourth quarter of fiscal year 2024/25 and through the first quarter of fiscal year 2025/26.

In addition, the report highlights revenues and expenditures specifically in the General Fund through the fourth quarter of fiscal year 2024/25 and through the first quarter of fiscal year 2025/26.

Highlights of the fiscal year 2024/25 results (Attachment A) include the following:

• All Funds revenues through fiscal year-end FY2024/25 were $211.5 million or 104% of the amended budget.
• Final FY2024/25 expenditures for all City funds totaled $201.25 million, or 65% of the amended budget. All fund categories completed the year with expenditures within the amended budget.
• General Fund revenues totaled $72 million, $3.01 million more than the amended budget.

Most General Fund revenue categories met and/or exceeded projected budgets for the year. • The General Fund ended the year with $74.75 million in expenses, which is $6 million less than the amended budget. However, $1.9 million was carried forward for use in FY2025/26, and $4.1 million in savings was for a transfer completed in the previous year and no longer needed. When these carried forward amounts are accounted for, the General Fund expenditures would have equaled the budget, with very little in savings. • Capital Improvement expenditures totaled $26.08 million, resulting in $55.36 million less than the budgeted Capital Improvement expenditures for the year. This is not unusual as capital projects are typically long-term in nature and span multiple fiscal years. The remaining balances in the project funds have been carried over into FY2025/26.

Highlights of the fiscal year 2025/26 results (Attachment B) include the following:
• Revenues for all funds through September 30th (first quarter of fiscal year 2025/26) are $31.78 million, or 15% of the amended budget.

• General Fund revenues are $8.3 million or 12% of the amended budget. The majority of the City's major tax revenues are not received until later in the fiscal year, so the low percentage of revenues received is very typical and expected each year. • Through the first quarter of FY2025/26, expenditures for all funds totaled $47.03 million, or 16% of the amended budget. The General Fund expenditures totaled $13.16 million, or 17% of the amended budget.
• At the end of the first quarter of fiscal year 2025/26, all departments appear to be tracking closely to budget.

Although the revenue results for FY2024/25 discussed in the attachments to this report were better than projected, City expenditures are also trending on the higher side due to lingering inflationary impacts. As a result, any excess revenues are being offset by these additional expenditures. The adopted budget for FY2025/26 anticipated a $3.5 million deficit in the General Fund, with a growing structural deficit throughout the term of the five-year forecast. This quarterly report does not provide updated projections for the anticipated General Fund outcomes for FY2025/26. So far, preliminary revenue performance and indications for year-end outcomes present cause for continued concern, particularly as it pertains to the City's sales tax revenues.

The next budget update provided to the City Council will be the mid-year budget update, which provides updated projections through the remainder of the current fiscal year and informs you about the development of the FY2026/27 budget. This mid-year update generally occurs in late February or early March each year.

Conclusion:

Staff recommends that the City Council receive an informational report representing the FY2025/26 First Quarter Budget Update.

Prepared by: Karie Farnham, Financial Services Manager

Reviewed by: Kim McKinney, Director of Administrative Services

Attachments:

1. Attachment A - Quarterly Budget Update FY25 Qtr 4

2. Attachment B - Quarterly Budget Update FY26 Qtr 1

ATTACHMENT A

ALL FUNDS REVENUES AND EXPENDITURES
Table 1 – All Funds Revenues

• All Funds revenues through fiscal year-end FY2024/25 were $211.5 million or 104% of the amended budget.

• General Fund revenues totaled $72 million, $3.01 million more than the amended budget.

Table 4 provides more detail regarding General Fund revenues.

• Special Revenue funds generated $29.3 million or 131% of the amended budget. Revenue captured in this category is mostly based on grant reimbursements and follows project expenses throughout the fiscal year. Additionally, the City consolidates its investments and related earnings in one fund throughout the year. The investment income earned during the year was $8.68 million and has not yet been allocated to all other City funds. Interest allocation will happen as staff closes-out the 2024/25 fiscal year.

• Development/Capital funds generated $14.31 million or $2.51 million less than the amended budget, due in large part to receiving $1.94 million less than expected Development Impact fees. Additional revenue in these funds assists in reducing inter-fund loan balances accumulated from assisting with debt service and helps to improve fund balance deficits.

When there is less than expected revenue, we rely more on inter-fund transfers thereby reducing fund balance.

• Spring Lake funds generated $3.55 million or 42% of the amended budget due to less than expected collection of Spring Lake Infrastructure Fees as new residential construction has Year-to Date
Original Budget Amended Budget Actuals %
General Fund 68,995,265$ 68,995,265$ 72,007,961$ 104% Special Revenue 21,552,070$ 22,288,637$ 29,355,374$ 132% Debt Service 1,550,346$ 1,550,346$ 1,550,346$ 100% Development/Capital 16,819,436$ 16,819,436$ 14,313,466$ 85% Spring Lake 8,530,470$ 8,530,470$ 3,547,171$ 42% Enterprise Funds 54,690,487$ 54,704,987$ 57,831,444$ 106% Internal Service 23,540,167$ 23,688,744$ 25,576,589$ 108% Successor Agency 804,940$ 804,940$ 253,440$ 31% Agency (Assessments) 5,658,155$ 5,658,155$ 7,060,567$ 125% Total All Funds 202,141,336$ 203,040,980$ 211,496,357$ 104% FY2024/25 Revenues

slowed down in the Spring Lake area.

• Enterprise Funds collected $57.8 million or 106% of the amended budget. Revenues from user fees in both the Water and Sewer funds mostly contributed to the excess, collecting $3.11 million of the $3.57 million surplus due to increased demand for water use as well as some project reimbursements from the State Water Board.

• Internal Service fund revenues were $25.58 million or 108% of the amended budget. Most overages resulted from changes to cost recovery within these funds related to maintenance, replacement and leasing of equipment and vehicles, which were modified part way through the year.

• Successor Agency revenues were $253,440 or 31% of the amended budget. Successor Agency revenue is used to repay debt service on former Redevelopment Agency debt obligations and is calculated each year and submitted to the State Department of Finance.

The City works with the State on an annual basis to make this decision. Reserve balances existed in the fund to cover portion of the payments due in FY24/25.

• Agency funds are primarily pass-through special assessment funds. The revenues in these funds totaled $7.06 million or $1.4 million higher than the amended budget due to the continuation building of residential units in Spring Lake that are also contributing to the annual assessment (Mello-Roos) as well as early pre-payments of bonds by some property owners within Spring Lake.

Table 2 – All Funds Expenditures by Fund Type

Year-to Date
Original Budget Amended Budget Actuals %
Internal Service 24,172,088$ 28,620,029$ 25,138,540$ 88% General Fund 72,264,178$ 81,385,858$ 74,745,050$ 92% Enterprise Funds 60,912,984$ 95,765,277$ 49,998,323$ 52% Special Revenue 22,620,673$ 33,664,396$ 23,934,576$ 71% Development/Capital 19,760,861$ 36,363,859$ 19,319,178$ 53% Successor Agency 583,815$ 583,815$ 502,387$ 86% Spring Lake 15,204,299$ 24,102,957$ 3,380,043$ 14% Debt Service 1,550,346$ 1,550,346$ 1,545,345$ 100% Agency 6,841,737$ 6,870,302$ 2,687,420$ 39% Total All Funds 223,910,980$ 308,906,838$ 201,250,863$ 65% FY2024/25 Expenditures

• Through the fourth quarter of fiscal year 2024/25, expenditures for all funds totaled $201.25 million, or 65% of the amended budget. All fund categories completed the year with expenditures within the amended budget.

• The General Fund ended the year with $74.75 million in expenses, which is $6.0 million less than the amended budget. The savings are largely due to $1.78 million in contract services across all departments of which departments with Non-Departmental contributing $1.05 million in savings due to American Rescue Plan projects not being fully carried out in FY2024/25.

Of the $6.0 million in savings across all departments, $1.91 million was re-appropriated to FY2025/26 to complete prior year commitments and continue efforts on project priority goals that span multiple fiscal years. Due to this re-appropriation of funds to FY2025/26, General Fund expenditures savings would be $4.09. General Fund expenditures are discussed in more detail in Table 5.

• Enterprise Funds expenditures totaled $50 million, or 52% of the amended budget. Enterprise funds were underspent primarily because of $29.82 million in savings from Capital Improvement Projects (CIP) that did not incur expenses compared to their approved budget (refer to the CIP Chart below for a listing of some of these projects sorted by fund type).

These budgets will carryforward into FY2025/26 for continued work on the projects.

Another $10.86 million in savings is due to pending depreciation of capital assets. These assets will be depreciated within the next month as staff continue to close the 2024/25 fiscal year.

• Special Revenue fund expenditures totaled $23.93 million or 71% of the amended budget.

Special Revenue funds include a variety of fund types, but primarily consist of various federal grants, housing grants and programs, state allocated transportation funding, and special assessment districts (such as Lighting and Landscaping). Special Revenue funds were underspent for the following reasons: $2.92 million in savings from Capital Improvement Projects (CIP) that did not incur expenses compared to their approved budget (refer to the CIP Chart below for a listing of some these projects sorted by fund type); $1.7 million in savings for the carryback loan agreement from the land acquisition at 310 W. Main Street for a 96-unit multifamily affordable rental project; and $900,000 in savings for the 334 Freeman Garden Court project. Both the housing grants and the 334 Freeman Garden Court project will be carried forward to FY2025/26.

• Development/Capital funds resulted in $19.32 million or 53% of the amended budget.

Development/Capital funds were underspent largely due to the $16.19 million in savings due to many Capital Improvement Projects (CIP) that did not incur expenses compared to their approved budget (refer to the CIP Chart below for a listing of some these projects sorted by fund type). Also, additional savings of $247,342 in Measure F funds that were planned to

contribute to the Parks debt service, was not needed. Only $922,199 was transferred as the Parks Development Impact Fee fund received a fair amount of revenue to pay on debt service. Additional allocations to parks projects will be reviewed with the spending plan.

• Successor Agency ended the fiscal year with $502,387 in expenses or 86% of the amended budget. The budget is based on payments due for loans, but timing of reimbursement depends upon approval of and availability of funds from the State Department of Finance. • Spring Lake funds ended the fiscal year with $3.38 million in expenses or 14% of the amended budget. Spring Lake funds were underspent largely due to $6.17 million in Capital Improvement Projects (CIP) expenses that were not incurred compared to their approved budget (refer to the CIP Chart below for a listing of some these projects sorted by fund type); and $14.53 million in planned reimbursements to developers for infrastructure constructed in Spring Lake that were not completed or approved by the end of the year.

• Agency Funds reflect expenditures of $2.69 million or 39% of the amended budget. Agency expenses are related to debt service payments for special districts.

*All CIP unspent budget will carry-forward to FY2025/26 and be available for planned projects.

Amended Year-to-Date Percent
Project Name Budget Expenditures Balance Spent
Development/Capital 0228 Traffic Engineering Services 101,304.06$ 39,801.22$ 61,502.84$ 39% 0606 Measure E Planning - Management 50,000.00$ 72,380.40$ (22,380.40)$ 145% 0614 Annual In-House Road Program Support 1,016,105.47$ 1,035,409.07$ (19,303.60)$ 102% 0841 2008 ADA Improvements 98,770.00$ 96,105.00$ 2,665.00$ 97% 1305 East Main St. Improvement Project 73,782.60$ 220.69$ 73,561.91$ 0% 1602 New Traffic Signal-Freeway Drive/East Main Street 450,000.00$ -$ 450,000.00$ 0% 1603 Storm Water Quality Design Manual Update 107,028.97$ 13,893.00$ 93,135.97$ 13% 1610 2016 ADA Improvements 2,055,079.44$ 1,027.99$ 2,054,051.45$ 0% 1702 New Traffic Signal-Kentucky Avenue/Cottonwood Road 449,727.20$ -$ 449,727.20$ 0% 1716 W. Main St. Bicycle/Pedestrian Mobility and Safety 137,295.02$ -$ 137,295.02$ 0% 1722 Sports Park Drive Pedestrian Overcrossing 78,361.56$ 310,205.79$ (231,844.23)$ 396% 1723 2017 ADA Improvements 40,000.00$ -$ 40,000.00$ 0% 1804 2018 ADA Improvements 16,164.84$ -$ 16,164.84$ 0% 1901 2019 ADA Improvements 57,000.00$ -$ 57,000.00$ 0% 1905 Matmor & Gum Rehabilitation -$ 1,817.42$ (1,817.42)$ 0% 1906 Traffic Calming Program 58,582.65$ 3,829.59$ 54,753.06$ 7% 1913 Gibson Road Interchange Modification (177.67)$ 966.01$ (1,143.68)$ -544% 1917 Regional Park Site 58,372.63$ 57,214.27$ 1,158.36$ 98% 1918 Southeast Area Pool Project 9,665,752.98$ 6,386,443.84$ 3,279,309.14$ 66% 1923 Charles Brooks Pool Bleacher Project 13,690.68$ -$ 13,690.68$ 0% 2001 Gibson Road Bicycle/Pedestrian Mobility 794,645.90$ 578,679.02$ 215,966.88$ 73% 2004 E. Gibson/Harry Lorenzo/Bourn Traffic Signal 1,290,000.00$ -$ 1,290,000.00$ 0% 2008 Gibson Road Rehabilitation-CR98 to West St. 330,077.51$ 169,549.12$ 160,528.39$ 51% 2109 Enterprise System Replacement 142,813.02$ 66,873.38$ 75,939.64$ 47% 2113 2021 ADA Improvements (1,072.53)$ -$ (1,072.53)$ 0% 2114 SR 113/CR 25 Ultimate Interchange Modifications 163,509.43$ 159,689.91$ 3,819.52$ 98% 2201 2022 ADA Improvements 10,000.00$ -$ 10,000.00$ 0% 2206 2021 Road Maintenance Project 14,463.27$ -$ 14,463.27$ 0% 2213 Main Street Feasibility Project 105,826.38$ 25,610.37$ 80,216.01$ 24% 2214 East Main Street Signal Project 177,990.44$ 36,760.54$ 141,229.90$ 21% 2215 Pedestrian Crossing Improvement Project 65,581.91$ 62,725.06$ 2,856.85$ 96% 2217 Active Transportation Plan (8,311.60)$ -$ (8,311.60)$ 0% 2301 2023 Road Maintenance 632,169.64$ 637,600.48$ (5,430.84)$ 101% 2305 Storm Drainage Trash Capture Project 50,000.00$ -$ 50,000.00$ 0% 2306 E. Gibson Road-Matmor Road Signal Modifications 550,000.00$ -$ 550,000.00$ 0% 2307 New Traffic Signal - CR102 & Kentucky Ave. 525,000.00$ -$ 525,000.00$ 0% 2401 2024 Road Maintenance 1,328,000.00$ 1,028,666.56$ 299,333.44$ 77% 2404 Grant Planning and Application 19,577.77$ 44,199.82$ (24,622.05)$ 226% 2406 I-5/SR1113 Freeway to Freeway 47,584.89$ 26,711.70$ 20,873.19$ 56% 2408 Community Center Parking Lot Expansion 2,241,723.48$ 441,821.32$ 1,799,902.16$ 20% 2409 Downtown Parking Lot Rehabilitation 575,000.00$ 85,088.82$ 489,911.18$ 15% 2411 Traffic Signal EVP Upgrades 200,000.00$ 9,450.00$ 190,550.00$ 5% 2413 1st St Public Parking Lot Rehab 750,000.00$ 80,738.36$ 669,261.64$ 11% 2502 2025 Road Maintenance 1,330,259.09$ 376,802.91$ 953,456.18$ 28% 2503 City of Woodland Safety Action Plan 70,000.00$ 4,068.94$ 65,931.06$ 6% 2505 Public Safety Radio System Upgrade 1,150,000.00$ -$ 1,150,000.00$ 0% 2509 Fire Admin Relocation 250,000.00$ -$ 250,000.00$ 0% 2510 Hiddleson Park Phase 1 & 2 660,000.00$ -$ 660,000.00$ 0% 2511 Beamer Underground Erosion Control 50,000.00$ -$ 50,000.00$ 0% 9445 Library Material Collection 170,000.00$ 172,274.50$ (2,274.50)$ 101% 9524 Planning Analysis Studies 40,000.00$ 1,914.79$ 38,085.21$ 5% Enterprise 0821 Annual Sewer Repair and Replacement 5,095,623.37$ 233,318.69$ 4,862,304.68$ 5% 0822 Preliminary Odor Abatement 174,933.62$ -$ 174,933.62$ 0% 0915 FloodSAFE Yolo/Cache Creek Feasibility (122,473.86)$ 24,253.37$ (146,727.23)$ -20% 0923 Water System Replacement Repairs 1,612,514.65$ 114,285.00$ 1,498,229.65$ 7% 1011 Treatment Plant Exp-Biosolids 297,131.38$ 5,462.77$ 291,668.61$ 2% 1305 East Main St. Improvement Project 56,570.88$ 428.40$ 56,142.48$ 1% 1402 Wastewater Asset Replacement 1,400,000.00$ 1,160,406.91$ 239,593.09$ 83% 1403 Replacement of Orangeberg Sewer Laterals 1,374,197.78$ 391,781.70$ 982,416.08$ 29% 1407 Sewer Collection/Wastewater Master -$ 170,492.45$ (170,492.45)$ 0% 1415 Large Diameter Wastewater Pipeline Repair/Replace. 500,000.00$ -$ 500,000.00$ 0% 1504 Chromium 6 Investigations 68,248.59$ -$ 68,248.59$ 0% 1705 ASR Wells #31 5,506,768.14$ 25,311.56$ 5,481,456.58$ 0% 1707 Recycled Water Master Plan 1,424,035.26$ 1,021,625.85$ 402,409.41$ 72% 1709 West Woodland Safe Routes to School 20,999.26$ -$ 20,999.26$ 0% 1716 West Woodland Safe Routes to School 123,863.86$ -$ 123,863.86$ 0% CIP Chart FY2024/25

Amended Year-to-Date Percent
Project Name Budget Expenditures Balance Spent
Enterprise Cont. 1722 Sports Park Drive Pedestrian Overcrossing (1,534.72)$ 194.99$ (1,729.71)$ -13% 1723 Main Street Sanitary Sewer & Storm Repair 46,506.40$ -$ 46,506.40$ 0% 1905 Matmor & Gum Rehabilitation 8,722.34$ 201.94$ 8,520.40$ 2% 1915 2019 Water Main Replacement Project 42,640.17$ 1,022.00$ 41,618.17$ 2% 2001 Gibson Road Bicycle/Pedestrian Mobility 219,164.35$ 133,716.76$ 85,447.59$ 61% 2006 Storm Drainage Outfall Channel Outlet (237,015.15)$ -$ (237,015.15)$ 0% 2008 Gibson Road Rehabilitation-CR98 to West St. 236,625.00$ 82,556.20$ 154,068.80$ 35% 2101 2022 Water & Sewer Repair and Replacement 907,487.21$ -$ 907,487.21$ 0% 2102 Groundwater Monitoring Wells 1,540,501.41$ -$ 1,540,501.41$ 0% 2105 Groundwater Wells Demo Project 124,161.94$ -$ 124,161.94$ 0% 2201 ADA Improvements 25,000.00$ -$ 25,000.00$ 0% 2202 E. Main Pump Station Emergency Generators 310,000.00$ 100,155.19$ 209,844.81$ 32% 2203 Water Meter Replacement 732,157.12$ -$ 732,157.12$ 0% 2204 2023 Water & Sewer Replacement Project 400,677.01$ 1,234.48$ 399,442.53$ 0% 2205 E. Gibson Trunk Sewer Repairs 1,000,000.00$ -$ 1,000,000.00$ 0% 2206 2021 Road Maintenance /Rehabilitation 25,000.00$ -$ 25,000.00$ 0% 2208 North Canal Pump Station Pipe Rehabitlitation 220,283.02$ (107,042.25)$ 327,325.27$ -49% 2216 LCC Flood Risk Reduction 2,720,089.48$ 216,940.56$ 2,503,148.92$ 8% 2301 2023 Road Maintenance 18,033.21$ 9,319.00$ 8,714.21$ 52% 2302 2024 Water & Sewer Replacement 2,152,211.73$ 1,467,934.90$ 684,276.83$ 68% 2303 Sewer System Hydraulic Model Update 90,000.00$ -$ 90,000.00$ 0% 2304 Spring Lake Lift Station Pump Replacement 401,330.71$ -$ 401,330.71$ 0% 2308 2023 ADA Improvements 17,260.86$ -$ 17,260.86$ 0% 2402 2025 Water & Sewer Replacement 6,387,737.00$ 2,273,980.96$ 4,113,756.04$ 36% 2403 2024 ADA Improvements 17,106.00$ 16,355.47$ 750.53$ 96% 2410 Pacific Flyway Pond Enhancement 2,072,000.00$ 1,009,983.90$ 1,062,016.10$ 49% 2412 WPCF Grit/Headworks 499,297.50$ 368,529.24$ 130,768.26$ 74% 2501 2026 Water and Sewer Replacement 400,000.00$ 25,113.23$ 374,886.77$ 6% 2502 2025 Road Maintenance 25,000.00$ -$ 25,000.00$ 0% 2504 2025 ADA Improvements 25,000.00$ 3,517.09$ 21,482.91$ 14% 2506 2025 Urban Water Management Plan 166,000.00$ -$ 166,000.00$ 0% 2507 2025 Waters Infrastructure Act 85,000.00$ -$ 85,000.00$ 0% 2603 WPCF Biosolids Pond #9 580,000.00$ 13,499.08$ 566,500.92$ 2% Internal Service 2109 Enterprise System Replacement 500,228.08$ 234,237.41$ 265,990.67$ 47% Special Revenue 0707 Zoning Ordinance and CEQA 126,510.56$ 96,237.69$ 30,272.87$ 76% 1305 East Main St. Improvement Project 374,959.80$ 433,123.20$ (58,163.40)$ 116% 1905 Matmor & Gum Rehabilitation 2,415,952.51$ 2,541,464.96$ (125,512.45)$ 105% 2001 Gibson Road Bicycle/Pedestrian Mobility 440,000.00$ -$ 440,000.00$ 0% 2008 Gibson Road Rehabilitation-CR98 to West St. 629,402.88$ 4,853.45$ 624,549.43$ 1% 2108 Local Early Action Planning Grant 17,225.48$ -$ 17,225.48$ 0% 2113 Local Roadway Safety Plan Project 1,866.11$ 955.30$ 910.81$ 51% 2212 Armfield & Lemen Ave. Reap Grant 65,443.17$ 62,047.00$ 3,396.17$ 95% 2213 Main Street Feasibility Project 17,612.13$ -$ 17,612.13$ 0% 2214 East & Main Street Signal Project 158,450.00$ 8,372.84$ 150,077.16$ 5% 2215 Pedestrian Crossing Improvement Project 250,000.00$ -$ 250,000.00$ 0% 2217 Active Transportation Plan 82,439.86$ 81,728.86$ 711.00$ 99% 2308 2023 ADA Improvements 192,118.05$ 60,266.70$ 131,851.35$ 31% 2403 2024 ADA Improvements 200,000.00$ 25,424.90$ 174,575.10$ 13% 2407 South Canal Storm Ditch Widening 120,000.00$ 111,739.28$ 8,260.72$ 93% 2502 2025 Road Maintenance 604,740.91$ -$ 604,740.91$ 0% 2503 City of Woodland Safety Action Plan 200,000.00$ -$ 200,000.00$ 0% 2504 2025 ADA Improvements 283,805.90$ 7,538.62$ 276,267.28$ 3% 2508 E St Corridor Rd Diet/Complete Feas 900,000.00$ -$ 900,000.00$ 0% Spring Lake 0612 Spring Lake E. Regional Pond Landscaping (23,831.85)$ -$ (23,831.85)$ 0% 1901 Gibson Landscape Pioneer/Harry Lorenzo 400,000.00$ -$ 400,000.00$ 0% 1911 Spring Lake Central Park 55,281.91$ -$ 55,281.91$ 0% 1912 Spring Lake 2019 CIP Update 14,532.89$ 12,490.53$ 2,042.36$ 86% 1913 Gibson Road Interchange Modification 2,404,655.47$ 739,742.96$ 1,664,912.51$ 31% 1914 South Area Flowage Easement 92,699.54$ 1,385.20$ 91,314.34$ 1% 2003 Spring Lake Park N1, Phase 2 855,319.11$ 431,321.15$ 423,997.96$ 50% 2006 Storm Drainage Outfall Channel Outlet 271,629.19$ -$ 271,629.19$ 0% 2107 Storm Drain Channel South of Woodland Christian 400,000.00$ -$ 400,000.00$ 0% 2114 SR113/County Road 25A Ultimate Interchange Mods. 1,567,082.00$ 21,084.64$ 1,545,997.36$ 1% 2305 Storm Drainage Trash Capture Project 100,000.00$ -$ 100,000.00$ 0% 2405 County Road 25A (Parkland to Meikle) 2,768,565.26$ 1,547,721.59$ 1,220,843.67$ 56% 2407 South Canal Storm Ditch Widening 31,675.01$ -$ 31,675.01$ 0% 2410 Pacific Flyway Pond Enhancement 46,250.00$ -$ 46,250.00$ 0%

Table 3 – All Funds Expenditures by Department

• At the end of fiscal year 2024/25, department operating expenditures were within the approved appropriations, except for the Fire Department.

• Administrative Services ended the fiscal year with $26.27 million in expenses or 90% of the amended budget across all funds.

• Community Development expenditures were $8.0 million for the fiscal year, or 77% of the amended budget. Overall savings due mostly to vacancies and engineers charging time to projects, as well as savings from a variety of supplies/services.

• Community Services ended FY2024/25 with $17.38 million in expenditures across all funds or 63% of the amended budget. The savings are attributed to a variety of items across many funds, including $479,733 in savings for use of landscaping water throughout the City; and $3.63 million in unspent contract services across all funds, which includes $583,482 of unspent, budgeted Project HomeKey funds as well as $1.7 million for the carryback loan agreement from the land acquisition at 310 W. Main Street. The remaining amount was carried over into FY2025/26.

• Police ended the year with $29.92 million in expenditures or 94% of the amended budget with very little budgetary savings during the year.

• Fire ended the year with $16.89 million in expenditures, exceeding their budget by $285,893 or 102% of the amended budget. Though spending was down on contract services across all funds, spending on personnel, mainly on overtime, was over budget by $452,758.

Year-to Date
Original Budget Amended Budget Actuals %
Administrative Services 27,528,200$ 29,300,315$ 26,265,648$ 90% Community Development 9,169,575$ 10,386,957$ 7,957,768$ 77% Community Services 14,572,933$ 27,378,272$ 17,377,367$ 63% Police 29,453,650$ 31,921,551$ 29,918,490$ 94% Fire 15,507,424$ 16,606,588$ 16,892,481$ 102% Library 3,208,648$ 3,499,409$ 3,210,444$ 92% Public Works 38,028,512$ 41,308,993$ 27,931,934$ 68% Capital Improvements 21,483,921$ 81,438,489$ 26,077,590$ 32% Non-Departmental 64,958,118$ 67,066,264$ 45,619,140$ 68% Total All Departments 223,910,980$ 308,906,838$ 201,250,863$ 65% FY2024/25 Expenditures

• Library ended the year with $3.21 million in expenditures across all funds or 92% of the amended budget. There were $80,181 in savings for supplies and services, and $192,501 attributed to general personnel.

• Public Works ended the year with $27.93 million in expenditures across all funds or 68% of the amended budget. Most savings came from $10.75 million due to pending depreciation of capital assets with another $926,794 in salary savings and $876,736 in contract services.

These assets will be depreciated within the next month as staff continue to close the 2024/25 fiscal year.

• Capital Improvements expenditures totaled $26.08 million, which underspent the budget by $55.36 million. Capital projects are typically long-term in nature and span multiple fiscal years, and because of this, the remaining balances in funds have been carried over into FY2025/26. Large project variances are illustrated in the CIP Chart above.

• Non-Departmental expenditures totaled $45.62 million or 68% of the amended budget.

Expenditures budgeted in this category consist primarily of debt service payments, interfund transfers, assumed vacancy savings and payments to joint powers authorities and American Rescue Plan Act projects. Variances from budget occurred from unspent reimbursements to Spring Lake developers for work not yet completed and unspent American Rescue Plan Act money for projects not complete.

GENERAL FUND REVENUES AND EXPENDITURES
Table 4 – General Fund Revenues

• Total General Fund revenues at fiscal year -end 2024/25 were $72 million, or $3.01 million more than the amended/projected budget. Most of the General Fund revenue categories met and/or exceeded projected budgets.

• Property tax revenues generated $17.72 million, which exceeded the amended budget by 4% due to better than expected increases in assessed values, as determined by Yolo County.

• Sales Tax payments , which include the City’s 1% local share (known as Bradley Burns), Measure F, and Measure R , resulted in $29.06 million or $978,515 less than the amended budget. The city received $1.72 less than amended budget of its local share of sales tax, $1.03 million more revenue in Measure F, and $289,064 less revenue in Measure R compared to the amended budget. Revenues from Measure F and Measure R are transferred out of the General Fund into other funds for use on programs/projects.

• Other Taxes category totaled $1.67 million or 82% of the amended budget. Most of this revenue category represents hotel/motel transient occupancy tax (TOT) and property transfer tax that is collected when properties are exchanged.

• Franchise Fee revenues came in more than the amended budget by $137,814 for FY2024/25 due mostly to favorable variances in remittance from WM.

Difference
Year-to Date Favorable
Original Budget Amended Budget Actuals % (Unfavorable) Property Tax 16,971,231$ 16,971,231$ 17,717,911$ 104% 746,680$ Sales Tax 30,041,407$ 30,041,407$ 29,062,892$ 97% (978,515)$ Other Taxes (TOT) 2,042,412$ 2,042,412$ 1,671,929$ 82% (370,483)$ Franchise Fees 3,203,983$ 3,203,983$ 3,341,797$ 104% 137,814$ Licenses/Permits 2,503,854$ 2,503,854$ 3,719,043$ 149% 1,215,189$ Fines/Forfeitures 237,764$ 237,764$ 252,528$ 106% 14,764$ Service Charges 974,609$ 974,609$ 1,121,794$ 115% 147,185$ Motor Vehicle In Lieu 7,420,061$ 7,420,061$ 7,627,818$ 103% 207,757$ Intergovernmental 318,314$ 318,314$ 508,713$ 160% 190,399$ Lease/Interest Income 1,259,856$ 1,259,856$ 1,130,129$ 90% (129,727)$ Miscellaneous 4,021,774$ 4,021,774$ 5,853,406$ 146% 1,831,632$ Transfers -$ -$ -$ 0% -$ Total General Fund 68,995,265$ 68,995,265$ 72,007,961$ 104% 3,012,696$ FY2024/25 General Fund Revenues

• Licenses and Permits revenues exceeded the amended/projected budget by $1.22 million. This was largely due to better-than-expected plan check and inspection fees, business licenses and liability account revenues.

• Service Charges , which primarily include revenues from recreation and police programs, resulted in $147,185 more revenue than expected. Special Police Services exceeded budget for miscellaneous charges and for fines levied related to illegal fireworks in the City.

• Motor Vehicle In -Lieu collected $7.67 million in revenue or 10 3% of the amended budget , also as a result of better-than-expected assessed values for property taxes.

• Lease/Interest Income resulted in $1.13 million, or 90% of the amended budget. Staff has also not finished allocating interest earnings received amongst all funds and expects revenue in this category to fully meet or exceed budget projections.

• Miscellaneous revenues ended the year with $5.85 million in revenue or 146% of the amended budget. A majority of the variance in this category was a result of reimbursements that were made from other agencies as the City completes payments related to projects approved with use of revenue recovery funds from the American Rescue Plan as well as Fire’s Strike Team reimbursement resulted in $531,144 more than the amended budget.

Table 5 – General Fund Expenditures by Category

• End-of-year FY2024/25 General Fund expenditures totaled $74.75 million, a savings of $6.64 million from the amended budget. The savings are largely due to $1.78 million in contract services and $857,818 in supplies across all departments, as well as other carry-over appropriations.

Year-to Date
Original Budget Amended Budget Actuals %
Personnel 40,076,327$ 40,463,961$ 40,223,194$ 99% Supplies & Services 8,847,538$ 12,175,158$ 9,535,867$ 78% Education & Training 354,494$ 384,446$ 345,914$ 90% Capital Expenditures -$ 243,115$ 9,371$ 4% Non-Discretionary 8,795,520$ 9,099,295$ 8,987,748$ 99% Operating Transfers 14,190,299$ 19,019,883$ 15,642,956$ 82% Total All Categories 72,264,178$ 81,385,858$ 74,745,050$ 92% FY2024/25 General Fund Expenditures

• Personnel expenditures were $40.22 million of the $40.46 budgeted, which was 99% of budget.

• Supplies & Services category resulted in savings of $2.64 million. There were small overages in some for the sub-accounts of this expenditure category, however, large amount of savings was as result of Contract Services as explained above. Many of these savings were carried over and reappropriated for use in FY25/26.

• Capital Expenditures were underspent by $233,744 compared to the amended budget. $225,488 in savings were a result of funding for the replacement of portable radios for the Police Department that will be carried-over to FY2025/26.

• Non-discretionary expenditures were $8.99 million or 99% of the amended budget.

• Operating Transfers ended the year at $15.64 million or 85% of the amended budget. In the amended budget, $4.12 million in savings were a result of carry-over budget for the Southeast Area Pool project that transferred in fiscal year 2023/24.

Table 6 – General Fund Expenditures by Department

• For FY2024/25, most departments managed their budgets and ended the year within their approved appropriations. Fire, Public Works and Non-Departmental exceeded their budgets collectively by $747,570 comprised of $1,037,790 in personnel expenses going over budget which were largely offset by supplies/services savings.

• Administrative Services achieved savings of $172,188 compared to the amended budget.

The savings were almost entirely attributed to contract services and personnel savings across Year-to Date
Original Budget Amended Budget Actuals %
Administrative Services 4,778,582$ 5,004,005$ 4,831,817$ 97% Community Development 4,132,694$ 5,192,694$ 3,979,476$ 77% Community Services 6,486,223$ 10,977,377$ 6,388,674$ 58% Police 25,859,298$ 26,510,101$ 25,355,706$ 96% Fire 14,107,818$ 14,645,005$ 15,162,953$ 104% Library 2,124,782$ 2,203,231$ 1,943,357$ 88% Public Works 796,971$ 866,925$ 900,698$ 104% Non-Departmental 13,977,811$ 15,986,520$ 16,182,369$ 101% Total All Departments 72,264,178$ 81,385,858$ 74,745,050$ 92% FY2024/25 General Fund Expenditures

all divisions.

• Community Development achieved savings of $1.21 million. Savings of $1.0 million were mostly in supplies/services categories and a smaller sum in personnel due to position vacancies.

• Community Service achieved savings of $4.59 million compared to the amended budget.

Most of the savings were due to budget for the new Woodland Aquatic Center of $4.12 million being carried over in FY2024/25 that had previously been transferred in FY2023/24 and is no longer needed. Due to this, Community Service’s actual savings are $471,798.

• Police ended the fiscal year with $25.36 million in expenses, which was $1.15 less than the amended budget. Savings mostly came from personnel in the amount of $718,885 due to position vacancies and $220,062 in supplies/services categories.

• Fire finished FY24/25 with $15.16 million in expenditures, which came in over their budget by $517,948. Fire exceeded their amended budget in personnel by $528,272 mostly due to overtime costs that were not offset by savings from vacant positions. Savings in some categories such as supplies/services minimally offset this deficit.

• Library ended the fiscal year with $1.94 million in expenses, $259,874 less than their amended budget. Personnel costs savings of $219,617 along with contract service savings of $38,602 contributed to being under-budget.

• Public Works ended the fiscal year with $900,698 in expenses exceeding their amended budget by $33,773. Though there were minor salary savings, budget was exceeded in water and other utilities by $37,662.

• Non-Departmental expenditures ended the fiscal year with $16.18 million in expenses or $195,849 over the amended budget. This is largely due to Measures F and R receiving $739,978 more in revenue than anticipated into the General Fund which are then transferred to their respective funds. In addition, this category includes costs for projects approved through the American Rescue Plan (ARP) spending plan, and at the end of the year, $1.05 million remained unspent, and a number of smaller unplanned operating expenditures that contributed to the net difference of $195,849.

ATTACHMENT B

ALL FUNDS REVENUES AND EXPENDITURES
Table 1 – All Funds Revenues

• All Funds revenues through the first quarter of fiscal year 2025/26 are $31.78 million, or 15% of the amended budget.

• General Fund revenues are $8.31 million or 12% of the amended budget, with many of the City’s major tax revenues yet to be collected during the current fiscal year.

• Special Revenue funds (for the most part) are grant funds that are reimbursed to the City as projects make progress or special assessments with revenues that are received with property tax installments in January and May. Because of this, collection of revenues typically occurs in the later part of each fiscal year.

• Revenues in Debt Service funds come from transfers from other funds, which are typically recorded at the end of the year.

• Development/Capital revenues are $820,909 or 5% of the amended budget through September 30, 2025. All of the revenues received to date are related to Development Impact fees collected. Measure F funds are also included in the Development/Capital Projects fund category, but sales tax revenues associated with Measure F have not yet been received and transferred to this fund.

Year-to Date
Original Budget Amended Budget Actuals %
General Fund 71,176,347$ 71,176,347$ 8,310,221$ 12% Special Revenue 21,639,825$ 21,571,440$ 552,099$ 3% Debt Service 1,550,346$ 1,550,346$ -$ 0% Development/Capital 16,675,739$ 16,675,739$ 820,909$ 5% Spring Lake 9,713,623$ 9,713,623$ 398,512$ 4% Enterprise Funds 55,873,896$ 55,873,896$ 15,839,664$ 28% Internal Service 26,272,944$ 26,272,944$ 5,857,837$ 22% Successor Agency 804,940$ 804,940$ -$ 0% Agency (Assessments) 4,926,335$ 4,926,335$ -$ 0% Total All Funds 208,633,995$ 208,565,610$ 31,779,241$ 15% FY2025/26 Revenues

• Spring Lake revenues are $398,512 or 4% of the amended budget. All of the revenues received are related to Spring Lake Infrastructure Fees collected from development activity.

• Enterprise Fund revenues are tracking as projected and consistent with respective fee studies.

• Internal Service Fund revenues are $5.86 million or 22% of the amended budget. These revenues are primarily generated through charges to other funds throughout the year, with some large transfers typically completed later in the fiscal year.

• Successor Agency revenues are typically received in installments during the year, with revenues based on payments for approved obligations each year.

• Agency funds are primarily pass-through special assessment funds with revenues received with property taxes in January and May each year.

Table 2 – All Funds Expenditures by Fund Type

• Through the first quarter of FY2025/26, All Funds expenditures totaled $47.03 million, or 16% of the amended budget. Operating expenditures appear to be tracking within budget for all fund types.

• Internal Service funds reflect expenditures of $8.16 million, or 30% of the amended budget due mostly to up-front payments made for insurance premiums out of the Self Insurance fund and health insurance premium payments from the Benefits fund.

Year-to Date
Original Budget Amended Budget Actuals %
Internal Service 26,006,097$ 26,891,056$ 8,157,760$ 30% General Fund 74,742,385$ 76,017,505$ 13,155,458$ 17% Enterprise Funds 64,103,798$ 97,493,357$ 8,926,556$ 9% Special Revenue 22,284,114$ 27,470,360$ 5,987,297$ 22% Development/Capital 14,243,347$ 32,160,410$ 4,106,716$ 13% Successor Agency 584,390$ 584,390$ -$ 0% Spring Lake 15,514,963$ 21,758,119$ 4,569,892$ 21% Debt Service 1,550,345$ 1,550,345$ 769,803$ 50% Agency 6,109,225$ 6,109,225$ 1,353,110$ 22% Total All Funds 225,138,664$ 290,034,767$ 47,026,592$ 16% FY2025/26 Expenditures

• General Fund expenditures totaled $13.16 million, or 17% of the amended budget.

• Enterprise funds expenditures are $8.93 million or 9% of the amended budget after three months of activity. This low percentage is due primarily to $9.59 million in budgeted depreciation that is not recorded until the end of the fiscal year, $14.92 million in debt service expenditures that generally occur in mid-fiscal year, and $35.74 million in capital project expenses that are yet to be incurred due to timing and project schedules (see CIP Chart FY2025-26 Quarter 1).

• Special Revenue funds are at $5.99 million or 22% of the amended budget. Of the amended budget, $2.69 million for transit services has been largely unspent; $334,161 in Project Homekey grant funds for operations at the East Beamer Way campus remain unspent; $432,598 in Community Development Block Grant (CDBG) funds for various projects remain unspent, and $4.68 million in expenditures for capital projects are remaining (see CIP Chart FY2025-26 Quarter 1).

• Development/Capital funds are at $4.11 million or 13% of the amended budget due to many of the planned capital projects budgeted within these funds that are slow in incurring expenses in the first three months of activity this fiscal year. There are $17.99 million in planned project expenses that have yet to be incurred (see CIP Chart FY2025-26 Quarter 1).

• Spring Lake funds are at $4.57 million or 21% of the amended budget. Spring Lake funds include capital projects and developer reimbursements that vary in timing of expenditures.

The majority of the expenditures for the fiscal year are for reimbursements to developers for infrastructure projects completed, submitted and approved.

• Debt Service fund expenditures are $769,803 or 50% of the amended budget with other scheduled debt payments due later in the year.

• Agency funds reflect expenditures totaling $1.35 million or 22% of the amended budget due to debt service payments made on certain bonds during the first quarter.

Table 3 – All Funds Expenditures by Department

• At the end of the first quarter of fiscal year 2025/26, most departments appear to be tracking closely to budget.

• Administrative Services is trending slightly above budget for the first three months of operations due to Insurance Premiums that are paid at the beginning of the fiscal year.

• Community Development is at 20% of the amended budget after the first quarter in FY2025/26.

• Public Works is at 15% of the amended budget after the first quarter in FY2025/26. This low percentage is due mostly to $10.75 million in budgeted depreciation that is not recorded until the end of the fiscal year.

• Capital Improvements have long-term, multi-year budgets. There is significant budget unspent from FY2024/25 that carried-over to FY2025/26. Due to only three (3) months of activity, YTD expenditures appear to be trending low. Please refer to CIP Chart FY2025/26 Quarter 1 for detailed analysis.

• Non-Departmental budgets include mostly debt service payments and inter-fund transfers.

The debt service payments are due periodically throughout the year, and the transfers are generally recorded at fiscal year-end, when operating results are known.

Year-to Date
Original Budget Amended Budget Actuals %
Administrative Services 29,331,547$ 29,700,169$ 7,630,927$ 26% Community Development 9,945,933$ 11,063,255$ 2,176,427$ 20% Community Services 15,099,558$ 17,087,586$ 5,082,668$ 30% Police 31,384,003$ 31,530,677$ 6,131,634$ 19% Fire 17,195,235$ 17,300,447$ 4,001,434$ 23% Library 3,083,144$ 3,158,183$ 690,916$ 22% Public Works 42,662,905$ 43,645,788$ 6,616,688$ 15% Capital Improvements 10,973,012$ 70,550,152$ 6,137,499$ 9% Non-Departmental 65,463,327$ 65,998,510$ 8,558,398$ 13% Total All Departments 225,138,664$ 290,034,767$ 47,026,592$ 16% FY2025/26 Expenditures

GENERAL FUND REVENUES AND EXPENDITURES
Table 4 – General Fund Revenues

• Through the end of the first quarter of FY2025/26, General Fund revenues are $8.31 million or 12% of the amended budget.

• The City will not recei ve the first installment of property tax payments until January 2026.

Information received from Yolo County indicates that the total assessed value increased by

5.67% from the prior year; the FY2025/26 budget assumed a 4.5% growth factor.

• A small portion of Sales Tax payments or 7% of the amended budget has been received through the month of September 2025. YTD revenues are based on just one payment received for the fiscal year. Projections for fiscal year activity are closely monitored by staff and will be updated with midyear projections.

• Licenses and Permit revenue is trending higher than most categories due to housing and commercial development activity that is generally higher during the summer months.

• The Motor Vehicle In Lieu revenues are received in conjunction with the City’s property tax revenues, which do not get distributed until January and May. These revenues trend in line Year-to Date
Original Budget Amended Budget Actuals %
Property Tax 18,924,056$ 18,924,056$ -$ 0% Sales Tax 27,904,608$ 27,904,608$ 2,012,529$ 7% Other Taxes (TOT) 2,083,260$ 2,083,260$ 225,464$ 11% Franchise Fees 3,457,796$ 3,457,796$ 221,616$ 6% Licenses/Permits 2,540,412$ 2,540,412$ 804,460$ 32% Fines/Forfeitures 239,864$ 239,864$ 30,710$ 13% Service Charges 776,979$ 776,979$ 203,180$ 26% Motor Vehicle In Lieu 7,971,070$ 7,971,070$ 92,759$ 1% Intergovernmental 322,335$ 322,335$ -$ 0% Lease/Interest Income 1,301,856$ 1,301,856$ 78,655$ 6% Miscellaneous 5,654,111$ 5,654,111$ 4,640,849$ 82% Transfers -$ -$ -$ 0% Total General Fund 71,176,347$ 71,176,347$ 8,310,221$ 12% FY2025/26 General Fund Revenues

with changes to assessed value, therefore the annual change will be consistent with the property tax information noted above.

• Intergovernmental revenue is at 0 % of the amended budget . This revenue is collected from the State and also includes grant reimbursements that are collected later in the fiscal year.

• Most of the Lease and Interest Income revenue in this category is from interest earned on citywide investments, which will not be allocated until the end of the fiscal year.

• Miscellaneous category shows the most revenue received and has surpassed estimates for the first quarter. This is largely due to receiving $3.48 million as a result of fines and payments due to contracts between the City and Waste Management.

Table 5 – General Fund Expenditures by Category

• Through the first quarter of FY2025/26, General Fund expenditures total $13.16 million or 17% of the amended budget.

• Personnel costs are trending to be on target with budget, at 23% of amended budget through the first quarter.

• Supplies & Services/Education & Training expenses are on target with the amended budget through the first quarter. Expenses within these categories vary depending on when services are needed and when training takes place.

Year-to Date
Original Budget Amended Budget Actuals %
Personnel 43,463,047$ 43,463,047$ 9,867,413$ 23% Supplies & Services 9,246,363$ 10,521,483$ 945,703$ 9% Education & Training 417,119$ 417,119$ 58,260$ 14% Capital Expenditures -$ -$ -$ 0% Non-Discretionary 9,048,899$ 9,048,899$ 2,284,083$ 25% Operating Transfers 12,566,957$ 12,566,957$ -$ 0% Total All Categories 74,742,385$ 76,017,505$ 13,155,459$ 17% FY2025/26 General Fund Expenditures

• Capital Expenditures for FY2025/26 have no budget or actuals associated within the General Fund.

• Operating Transfers consist primarily of the transfer of Measure F and Measure R sales taxes received to the capital projects fund, as well as the annual subsidy for the Storm Drain and Cemetery operations and the annual contribution to pre-fund other post-employment benefits.

Fund transfers are typically recorded toward the end of the fiscal year, when more accurate information is available regarding required transfer amount.

Table 6 – General Fund Expenditures by Department

• After the first quarter of FY2025/26, all departments appear to be tracking in line with the amended budget; amounts will continue to be monitored and updated throughout the year.

• Administrative Services is at 15% of the amended budget largely due to Supplies & Services as well as Education & Training expenditures being rather low for the first quarter.

• Community Development is at 19% of the amended budget after the first quarter in FY2025/26 due to some personnel savings as well as low expenditures in Supplies & Services.

• Community Services, Police, Fire, Library and Public Works appear to be tracking as anticipated between 20% - 25% of their amended budgets after the first quarter in FY2025/26.

Year-to Date
Original Budget Amended Budget Actuals %
Administrative Services 4,889,061$ 4,953,080$ 730,264$ 15% Community Development 4,412,770$ 4,859,689$ 929,466$ 19% Community Services 6,698,086$ 6,830,764$ 1,703,136$ 25% Police 28,133,975$ 28,240,370$ 5,536,942$ 20% Fire 15,335,285$ 15,373,252$ 3,562,723$ 23% Library 1,960,719$ 2,013,197$ 434,267$ 22% Public Works 851,353$ 886,017$ 196,029$ 22% Non-Departmental 12,461,136$ 12,861,136$ 62,632$ 0% Total All Departments 74,742,385$ 76,017,505$ 13,155,458$ 17% FY2025/26 General Fund Expenditures

• Non-Departmental expenditures consist primarily of the transfer of Measure F and Measure R sales taxes received to the other funds, as well as the subsidy for the Storm Drain and Cemetery operations. The expenses in this category are typically recorded toward the end of the fiscal year, when more accurate information is available regarding the transfer actually required.