Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
Item 23 - Public Hearing - Ordinance to Adopt the FY 2026-27 Budget, Resolution Changes to the City’s Classification & Compensation Plan, Uniform Schedule of Misc Fees, 7-Year Capital Improvement Program, and the City’s Annual Update
Finance and Management Services www.santa-ana.org/finance Item # 23 City of Santa Ana 20 Civic Center Plaza, Santa Ana, CA 92701 Staff Report June 2, 2026 TOPIC: Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, Seven-Year Capital Improvement Program, and the City's Annual Update to Comply with AB2561 AGENDA TITLE Public Hearing - Ordinance to Adopt the Fiscal Year 2026-27 Budget, Resolution for Changes to the City's Basic Classification & Compensation Plan, Uniform Schedule of Miscellaneous Fees, Seven-Year Capital Improvement Program, and the City's Annual Update to Comply with AB2561 Legal notice published in the OC Reporter on May 20 and May 27, 2026. RECOMMENDED ACTION 1. Approve the introduction and first reading of an Ordinance to adopt the budget for Fiscal Year 2026-27, which begins on July 1, 2026, and ends on June 30, 2027. (Requires five affirmative votes) UNCODIFIED ORDINANCE NO. NS-XXXX entitled AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA APPROPRIATING MONIES TO THE SEVERAL OFFICES, AGENCIES, AND DEPARTMENTS OF THE CITY FOR FISCAL YEAR BUDGET PERIOD COMMENCING JULY 1, 2026 2. Adopt a Resolution to effect certain changes to the City's basic classification and compensation plan. RESOLUTION NO. 2026-XXX entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA TO EFFECT CERTAIN CHANGES TO THE CITY'S CLASSIFICATION AND COMPENSATION PLAN 3. Adopt a resolution establishing a Uniform Schedule of Miscellaneous Fees for Fiscal Year 2026-27. RESOLUTION NO. 2026-XXX entitled A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA ESTABLISHING A UNIFORM SCHEDULE OF MISCELLANEOUS FEES FOR FISCAL YEAR 2026-2027 Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 2 4. Adopt the Seven-Year Capital Improvement Program (CIP) beginning FY2026-27 through FY2032-33, as required by the Orange County Transportation Authority (OCTA) for Measure M2 eligibility. 5. Deposit $1,500,000 into the Section 115 Pension Trust Fund as part of the City's Pension Debt Strategy. GOVERNMENT CODE §84308 APPLIES: No DISCUSSION The City Council provided budget direction on April 7, May 5, and May 19, 2026, and staff incorporated that feedback into the proposed Fiscal Year 2026-27 budget. The proposed budget was developed with input from the City Council and through community engagement efforts beginning in January 2026 to help ensure that resident priorities and neighborhood needs were reflected in funding recommendations. Outreach efforts included visits to all six Council Wards, participation in 14 Listening Tour visits held throughout the community, and two citywide events designed to encourage broad public participation. In addition to in-person outreach, the City used online surveys and social media to expand engagement. Collectively, these efforts resulted in nearly 2,100 survey submissions and participation by 282 attendees at various community meetings and events. The annual operating budget is the City's primary financial and policy document, reflecting the City Council's priorities and allocating resources to support essential public services, infrastructure investments, and community programs for the upcoming fiscal year. Earlier budget projections indicated a $19 million General Fund deficit. Through a combination of expenditure reductions, revenue adjustments, and other balancing measures, staff closed the estimated deficit and prepared a balanced proposed General Fund budget. The proposed FY26-27 budget was developed to maintain core City services and achieve a balanced General Fund budget without layoffs or furloughs of full-time employees. As required by Santa Ana City Charter Sections 604 and 605, the City Manager proposes the FY26-27 Budget for City Council consideration during this Public Hearing. Staff has prepared estimates of available resources, including beginning fund balances and estimated revenues, to support ongoing public services and capital improvement projects. Santa Ana Charter Section 607 requires the City to adopt the annual budget by July 31. If the Council approves the recommended action, the Ordinance will return to the City Council on June 16 for consideration and adoption. General Fund Summary Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 3 The General Fund is the City's primary operating fund and accounts for all unrestricted revenue. A summary of the proposed FY26-27 General Fund activity is provided below. a FY26-27 General 4 Revised • 4 - Proposed Budget Beginning Balance $ 97,650,804 $ 86,111,671 Revenue $ 414,060,958 $ 427,349,780 Expenditures $ (392,591,591) $ (397,341,340) Net Transfers $ ( 2,008,500) $ (37,695,160) NetActivit'4 $ (10,539,133) $ (7,686,720) Pension Stabilization $ (1,000,000) $ (1,500,000) Estimated Ending Balance $ 86,111,671 $ 76,924,951 Reserve Requirement` $ 74,483,030 $ 76,9.22,960 The FY25-26 Revised Budget assumes City Council approves the recommended Third Quarter General Fund Adjust meaas on June 2; 2626. 2 Tire 18% Reserve regui.remenl applies to recurring revenue only. The proposed FY 2026-27 General Fund budget is balanced, with recurring revenues totaling $427,349,780, equal to recurring expenditures. City Council's Budget and Reserve Policy requires a General Fund Reserve equivalent to 18% of annual recurring General Fund revenue, and staff estimates the General Fund Reserve will remain compliant with this policy through June 30, 2027. After accounting for the required reserve level, $9,186,800 in one-time uses is proposed to be funded through estimated spendable fund balance, including a $1.5 million contribution toward pension stabilization. A full reconciliation of changes from the revised FY 2025-26 budget to the proposed FY 2026- 27 budget is included in Exhibit 1. The following is a summary of the proposed FY26-27 General Fund budget, identifying recurring and one-time activities. FY25-26 Proposed General Fund Budget Recurring One-Time Total Revenue $ 427,349,780 $ 427,349,780 Expenditures $ (302,341,340) $ (5,000,000) $ (307,341,340) Net Transfers $ (35,008,3&0) $ (2,686,8GG) $ (37,605,160) Pension Stabilization $ - $ (1,500,000) $ (1,500,000) Net Activity $ 80 $ 9 18E.800 General Fund Ten-Year Outlook Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 4 The Outlook is a tool that projects the future General Fund budget based on the proposed budget structure and known future events, such as the scheduled Measure X rate decrease. This Outlook includes the following assumptions: • Recurring amounts only • Debt pay-offs • Measure X rate decrease (1.5% to 1.0% in April 2029) • Inflationary increases FY27-28 and later, based on the California Department of Finance forecast of CPI • Labor increases based on MOUs • Orange County Fire Authority (OCFA) contract increase of 4.5% annually • Employee pension unfunded liability contributions as estimated by CalPERS • Contributions to, and uses of, the Pension Stabilization Account have been included to smooth the pension debt fluctuations 5630 5590 7.6 .3 $550 $532.3 $525.0 $604.0 $508.8 $510 $485.8 $493.0 $477.7 $471.8 $470 $477.9 $427.3 $462.9 sm 5 $427.3 $435.0 $390 $350 FY26-27 FY27-28 FY28-29 FY29-30 FY3031 FY31-32 FY32-33 FY33-34 FY34-35 FY35-36 Revenue Sp—,"q The Ten-Year General Fund Outlook indicates that future budget adjustments will be necessary to maintain a balanced budget. For FY26-27, General Fund revenues are projected to increase by approximately 3%. Combined with expenditure reductions, revenue adjustments, and other balancing measures, staff closed the estimated budget deficit and prepared a balanced General Fund budget. In future years, revenue growth assumptions are based on projections provided by the California Department of Finance. However, operating costs are expected to continue increasing faster than revenues due to factors such as negotiated salary and benefit increases, rising construction and operating costs, increasing pension contribution Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 5 requirements, and contractual obligations, including the Orange County Fire Authority (OCFA) agreement for fire services. In addition, CaIPERS' investment performance has periodically fallen short of actuarial assumptions, contributing to higher pension-related costs and increased pressure on future budgets. The Outlook also reflects a significant revenue reduction beginning in 2029, when the Measure X sales tax rate is scheduled to decrease. Charter Requirement for Public Recreation Program Spending Santa Ana Charter Section 607 requires the City Council to adopt a budget that provides the support of public recreation programs of at least the equivalent of six (6) cents on each one-hundred dollars ($100) of the assessed value of taxable property in the City on the legal assessment date for the previous fiscal year. The net taxable value of property for FY2025-26 was $37,395,765,281. When applying the calculation required by the Charter, the required expenditure budget for public recreation programs is $22,437,459. The proposed General Fund budget includes $13,947,230 for the Parks, Recreation & Community Services Agency (PRCSA), $16,047,780 for the maintenance of parks and facilities, and $3,403,290 for youth services funded by Cannabis tax revenue. The proposed budget exceeds the Charter requirement by $10,960,841 or 49%. Citywide Budget The proposed FY26-27 Citywide Budget includes the General Fund and a variety of other City funds that support operations, capital improvements, debt service, and enterprise activities. These funds include internally restricted funds, designated by City policy or Council direction, and externally restricted funds, legally limited to specific purposes by state or federal regulations and grant requirements. A summary of the Citywide Budget is provided below. Proposed Budget - • . - Revenues $ 427,349,780 $ 340,591,640 S 767,941,420 Expenditures $(397,341,340) $(321,251,330) $(718,502,670) Net Transfers $ (37,695,160) $ (29,888,750) (67,583,910) Net Activity $ (7,686,720) $ (10,5487440) (18,235,160) 30ther Funds excludes Internal Service Funds The negative net activity reflects a proposed use of accumulated fund balances for one- time, nonrecurring projects. Exhibit 1 provides detailed budget information for each fund. Pension Stabilization Trust and Annual Prepayment of Unfunded Liability The proposed budget includes a $1.5 million General Fund deposit into the City's Section 115 Pension Trust in FY26-27. The Trust was established to help fund future increases Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 6 in pension debt payments. In addition, CalPERS requires the City to make an annual payment toward its Unfunded Actuarial Liability (UAL). The City can pay the full amount, prepay at a discount by July 31, or spread the payment evenly over 12 months. The proposed budget includes this discounted prepayment. Proposed Workforce Changes After accounting for all proposed additions, deletions, reallocations, and reclassifications, the FY26-27 Citywide Budget reflects a net decrease of eighteen (18) full-time positions. The recommended workforce changes reflect citywide operational and funding needs across all funds while preserving core City services and minimizing impacts to service delivery. In many cases, proposed deletions reflect positions that have remained vacant for extended periods, were previously unfunded, or are no longer necessary due to changing operational demands, the completion of grant-funded initiatives, or organizational restructuring efforts. A summary of proposed workforce changes follows. Workforce 26-27 Department FY 25-26 Changes Proposed City Attorney 23 3 26 City Clerk 7 - 7 City Manager 16 1 15 Community Development 83 f 1 82 Finance & Management Services 73 3 70 Human Resources 32 - 32 Information Technology 24 1 23 Library 40 - 40 Parks Recreation & Community Svcs 616 64 Planning &Building 102 4 98 Police 665 12 653 Public Works 324 3 327 Total Workforce Changes 1,455 (18) 1,437 Departments with the most significant workforce changes include the following: • City Attorney: The City Attorney's Office is adding two Paralegal positions and one Assistant City Attorney position to support increasingly complex and high-volume public records requests, legal reviews, and related compliance obligations. These additions are intended to improve response times, manage workload demands, and, where feasible, reduce reliance on outside legal support. • Finance: The Finance Department is deleting three positions: one Meter Reader, one Buyer, and one Payroll Systems Analyst. The Meter Reader position was previously unfunded during the FY25-26 budget-balancing process and this action Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 7 formally removes it from the authorized staffing list. The vacant Buyer position had been funded through the American Rescue Plan Act (ARPA) to support elevated purchasing activity associated with this revenue source. As ARPA-funded projects near completion and purchasing activity returns to more typical levels, the position is no longer needed. The vacant Payroll Systems Analyst position is also proposed for elimination as part of ongoing budget-balancing and operational realignment efforts. • Planning and Building: The Planning and Building Agency is eliminating four vacant positions, including one Planning Technician, two Senior Building Inspectors, and one Code Enforcement Associate. These changes reflect staffing adjustments based on operational needs and budget constraints. An additional workforce adjustment within the department is administrative and intended to align a position title with the incumbent employee's current responsibilities and classification. • Police: The Police Department is formally deleting multiple positions that had previously remained unfunded in prior fiscal years, as well as additional vacant positions identified as part of the City's efforts to address the budget deficit. This action is largely procedural and updates the department's authorized staffing structure to better reflect current operational and fiscal realities. None of the positions proposed for elimination are sworn officer positions; rather, they consist primarily of administrative and support classifications. • Public Works: Public Works is implementing several workforce changes, the most significant of which is the addition of six positions to support the transition of certain services from contracted operations to in-house delivery. The Gas Tax Fund is adding four Maintenance Worker positions to support pothole repair and street maintenance, while the Sanitation Fund is adding two Equipment Operator positions to support expanded in-house street-sweeping operations. These changes are intended to improve service responsiveness, operational control, and long-term cost efficiency. Remaining workforce adjustments within Public Works are primarily housekeeping changes to align classifications with employee duties or budget-balancing modifications. The remaining departments are primarily eliminating vacant full-time positions as part of the City's broader efforts to address the structural budget gap and maintain a balanced FY26-27 budget. These reductions are not expected to materially impact service levels or the City's ability to meet core operational and community service demands. Classification and Compensation Resolution The Human Resources Department, in coordination with other departments, seeks approval to update the City's Classification and Compensation Plan (Exhibit 3) to meet operational needs. This includes creating one new classification, removing three outdated and vacant classifications, and adjusting titles and pay for several classifications. Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 8 Unrepresented seasonal part-time classifications with comparable full-time counterparts have been aligned in compensation and minor changes to other classifications have been made to ensure internal equity and reflect new supervisory roles. Because most part-time updates concern the unrepresented bargaining unit, there was no requirement to meet and confer. The proposed changes to the Service Employees International Union (SEIU) were shared with SEIU on March 20, 2026. After some discussion, SEIU accepted them without further comments or objections. Additionally, two classifications are being designated as terminal and will be eliminated once they are vacant. Assembly Bill 2561: Public Reporting of Vacant City Positions Assembly Bill 2561 (AB 2561) requires local public agencies in California to publicly report on job vacancies and discuss ongoing efforts to strengthen recruitment and retention practices. The legislation is intended to promote transparency about staffing challenges and to evaluate barriers in hiring processes that may affect personnel stability and service delivery. To comply with the legislation, the City's public hearing on AB 2561 will include a review of the following: • Current status of vacancies across bargaining units • Efforts and strategies currently underway • Identification of any policies, procedures, operational practices, or other factors that may create obstacles or delays within the hiring process, along with any proposed or implemented changes intended to address those challenges. If a recognized City bargaining unit reaches or exceeds a 20% vacancy rate in its authorized full-time positions, that unit may request additional information, including vacancy details, compensation structures, and hiring process data. As of March 31, 2026, none of the City's bargaining units met or exceeded the 20% vacancy threshold established under AB 2561. Accordingly, no additional reporting requirements have been triggered at this time. Vacancy rates for each bargaining unit as of that date are provided below. Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 9 Bargaining Unit Total Positions Filled Positions Vacant Positions Vacancy Percentage SEW 667 564 103 15% CASA 72 62 10 14% POA 577 495 82 14% PMA 23 23 0 0% SAMA 92 83 9 10% Appoint/Exec 15 14 1 7% Unrepresented(CMM/CAM/UCE) 9 9 0 0% Assumptions Total positions include City Attorney. CASA contains UC representation;POA/PMA contains all sworn and professional staff;SAMA contains all AM and MM staff. All assumptions are based on position titles,not assignment titles. Example:Budget Analyst(UC)underfilling a Senior Budget Analyst(AM)is counted in the SAMA count as filled position and not in CASA. Uniform Schedule of Miscellaneous Fees The proposed FY26-27 Miscellaneous Fee Resolution, included as Exhibit 4, updates various fees charged for City services provided for individual benefit. In accordance with state law, the proposed fees are intended to recover, but not exceed, the City's actual cost of providing the associated services. Because staff labor is the primary cost component for many of these services, annual fee adjustments are necessary to reflect increases in employee compensation, including negotiated salary adjustments, step increases, and rising benefit costs. Staff recommends a general 4% increase to applicable miscellaneous fees, consistent with the negotiated salary increase for all bargaining units in FY26-27. In addition to the standard inflationary adjustments, the proposed resolution includes several modified, new, and deleted fees across multiple departments to better align charges with current service delivery costs, operational practices, and program needs. Notable proposed changes include: • Updates to Parks, Recreation, and Community Services facility rental, athletic field, recreation program, and stadium fees, including modifications to certain user group rates and the addition of new picnic shelter and event-related fees. • New Library meeting room rental, custodial, security, and expedited reservation fees to support expanded facility use and cost recovery. • Adjustments to Fire and Emergency Medical Services fees, including revised medical response and ambulance-related charges to better reflect actual service costs and industry billing practices. • New technology fee for certain permitting and development-related services to support ongoing technology and system maintenance costs. • Modifications to Finance-related administrative and utility service fees, including implementation of a credit card processing fee for certain transactions. • Public Works conducted a comprehensive user fee study, concentrating on permitting and inspection services. The suggested modifications shift from hourly Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 10 charges to flat-fee procedures in various cases, introduce deposit-based fees for expedited review, and implement tiered fee structures based on project size, roadway type, or service level. The proposed FY26-27 Miscellaneous Fee Schedule (Exhibit 5) identifies all assessed fees, as well as proposed new fees, deleted fees, and fees recommended for modification. If approved, all fee changes will take effect on July 1, 2026. Capital Improvement Program (CIP) As part of the annual budget development process, the City Council adopts a seven-year financial plan that serves as the City's long-range framework for capital investment, infrastructure maintenance, and strategic priorities. The proposed budget represents the first year of this multi-year spending plan and establishes the near-term appropriation of funds. The CIP identifies and prioritizes major infrastructure projects, including facility improvements, street and roadway enhancements, parks and recreation investments, and other long-term capital needs. These projects are programmed across the seven years based on available funding sources, project readiness, and alignment with City Council priorities and General Plan goals. In accordance with state law and local planning requirements, the Planning Commission reviewed the proposed CIP and affirmed its consistency with the City's General Plan on April 27, 2026. A summary of the proposed CIP follows. Proposed Category Streets S 21.162.340 Traffic 2.94 1.200 City & Park Facilities M 85,000 1 The draft CIP was included in the May 19 budget agenda item on page 667 of Exhibit 1 and in the staff presentation on slide 17. After the May 19 meeting, the following CIP projects were added, increasing the proposed CIP budget by $1.95 million: • Cabrillo Park Restroom & General Site Improvements - $65OK • Alton Bike Trail Lights & Security Cameras - $6O0K • Streetlights at 18th & Jefferson - $35OK • Edna Park Shade Structure - $25OK • Streetlights at Harvey & Carol Cul de Sacs - $1O0K The proposed document, in full, is located in Exhibit 6. Proposed Fiscal Year 2026-27 City Budget, Changes to the City's Classification and Compensation Plan, Uniform Schedule of Miscellaneous Fees, and the Seven-Year Capital Improvement Program June 2, 2026 Page 11 ENVIRONMENTAL IMPACT There is no environmental impact associated with this action. FISCAL IMPACT The Estimated Spendable Fund Balance is located in Exhibit 1. All exhibits are accessible on the City's website at: https://www.santa-ana.org/fy-2026-27-proposed-budqet- documents/ EXHIBIT(S) 1. June 2 Proposed Budget Document: https://www.santa-ana.org/fy-2026-27- proposed-budget-documents/ 2. Ordinance No. NS-XXXX to Adopt the FY2026-27 Budget 3. Classification and Compensation Resolution 4. Miscellaneous Fee Resolution 5. Proposed Uniform Schedule of Miscellaneous Fees 6. Proposed Capital Improvement Program (CIP), including Seven-Year CIP Submitted By: Alexander Trinidad, Executive Director, Finance and Management Services Agency Approved By: Alvaro Nunez, City Manager Proposed City Budget City of Santa Ana June 2, 2026 Fiscal Year 2026-27 June 2, 2026June 2, 2026June 2,2, 2026 City of Santa AnaCity of Santa AnaCitityty ofof SaSantntata AAnayyy PrPPr City BudgetCCitityty BBududdgegetet Fiscal Year 2026-27FiscalYear2026-27FiFiiscscacal YeYeaear 2026-27 This Page Intentionally Left Blank Table of Contents General Fund Reconciliation........................................................................................... General Fund Revenue Summary.................................................................................. General Fund Expenditure Summary............................................................................ Cannabis Public Benefit Fund Spending (CPBF)...................................................... Estimated Spendable Fund Balance............................................................................. Measure X Spending Plan................................................................................................. GENERAL FUND SUMMARY 3 11 17 21 23 27 31 33 WORKFORCE CHANGES Organizational Chart........................................................................................................... Position Summary................................................................................................................ DEPARTMENT BUDGET DETAILS 41 51 67 71 79 91 115 133 155 203 289 299 335 553 705 719 723 731 737 General Fund & Miscellaneous Revenues................................................................... City Manager......................................................................................................................... City Council............................................................................................................................ City Clerk................................................................................................................................. City Attorney.......................................................................................................................... Human Resources................................................................................................................ Finance & Management Services................................................................................... Library...................................................................................................................................... Parks, Recreation, & Community Services................................................................... Police........................................................................................................................................ Fire & Emergency Medical Services.............................................................................. Planning & Building............................................................................................................ Public Works.......................................................................................................................... Community Development................................................................................................. Information Technology.................................................................................................... Museum Support................................................................................................................. Debt Service & Non-Departmental................................................................................. Inter-Fund Transfers............................................................................................................ Capital Improvement Program........................................................................................ Measure X Spending Plan. WORKFORCE CHANGESWORKFORCE CHANGES Organizational Chart........... Position Summary................ DEPARTMENT BUDGET DDEPARTMENT BUDGET D General Fund & Miscellane City Manager.......................... City Council............................ City Clerk................................. City Attorney.......................... Human Resources................ Finance & Management Se Library...................................... k T General Fund Reconciliatiotio General Fund Revenue Su General Fund Expenditure Cannabis Public Benefit Fu Estimated Spendable Fund GENERAL FUND SUMMMARGENERAL FUND SUMMMARGENERAL FUND SUMMMARGENERAL FUND SUMMMMAR WORKFORCE CHANGESWORKFORCE CHANGES DEPARTMENT BUDGET D 155 203 289 299 335 553 705 719 723 731 737 munity Services...................................................................... .................................................................................................. Services................................................................................. .................................................................................................. .................................................................................................. .................................................................................................. ................................................................................................... ................................................................................................... tmental................................................................................... ................................................................................................... ram.......................................................................................... DETAILSDETAILS 4141 51 67 71 79 91 115 133 eous Revenues..................................................................... .................................................................................................. ................................................................................................... ................................................................................................... .................................................................................................. ................................................................................................... ervices...................................................................................... .................................................................................................. ................................... ................................... DETAILS ................................... oon............................... mmaryary...................... e Summary..ry............... und Spending (Cg (CP d Balance................ RY Tab le of RYRY nts ............................ ............................ ............................. ............................. ............................. .................................................................... 3 11 17 21 233 227 31 33 ...................................................................... ..................................................................... ................................. ................................. .................................. PBF).......................... ....................................... f Conten RY DETAILS This Page Intentionally Left Blank GENERAL FUND SUMMARY FFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYY 2222222222222222222220000000000000000002222222222222222222666666666666666666-------------2222222222222222222222222222222222222222222222222222222222222222222222222222222222222227777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 1 This Page Intentionally Left Blank 2 TotalBalancing Measures Proposed Budget Total Recurring Revenues 425,234,698 2,115,082 427,349,780Total FY2026-27 Spending Baseline (Recurring)(438,277,270) 10,927,575(427,349,695)Estimated Deficit (13,042,572)$ 13,042,657$ 85$ Estimated Ending Balance as of June 30, 2026 (as reported in the Mid-Year Budget Update on March 3, 2026)86,109,761Less 18% Reserve*(76,922,961)Proposed One-Time Spending(7,686,800)Proposed FY26-27 Contribution to Pension Stabilization Account(1,500,000)Estimated Available Spendable Balance (One-Time) 0$ General Fund Budget Summary3 General Fund Revenues Revenue FY25-26 Original Adopted Revenues 413,790,950$ Adjustments 1,750$ FY25-26 Revised 413,792,700$ Estimated Changes for FY25-26: Measure X Sales Tax 901,634$ Bradley-Burns Sales Tax 659,854$ Property Tax 1,842,950$ Property Tax In-Lieu of VLF Growth 1,311,640$ UUT Growth 50,000$ Cannabis Tax 514,540$ Normalize Plan Check & Permits 363,150$ Jail Revenue 131,000$ Other net adjustments 5,667,230$ Total FY26-27 Resources 425,234,698$ 4 General Fund Expenditures Spending FY25-26 Original Adopted Budget 424,230,150$ Remove One-Time Items (10,440,520)$ FY25-26 Adjusted Baseline 413,789,630$ Employee Compensation Increase (MOU, step increases, etc.) & Pension debt 20,166,130$ Building Maintenance Operations (moved from Internal Service Fund to General Fund)6,722,680$ Cannabis Public Benefit Transfer related to revenue decrease/increase 335,740$ Overhead/Internal Service Charge Increases Building Maintenance - Shifted to the General Fund (4,321,610)$ City Equipment & Replacement (838,150)$ IT Maintenance & Specific Charges 430,110$ Insurance Charges 1,156,280$ Public Works Administrative Charges 86,600$ City Yard Rental 114,620$ Orange County Fire Authority Contract Increase 1,582,230$ Care Ambulance Increase 281,850$ Debt Payoff (696,750)$ Other contract increases/decreases & minor changes across all departments (532,090)$ FY26-27 Baseline (Recurring)438,277,270$ 5 Balancing Measures Recurring One-TimeRevenue Additions Technology Cost Recovery Fee (750,000)$ Align Paramedic revenue with OCEMS rate (700,000)$ Historic Resource Commission- shift to fully recovered fees (54,800)$ Recover General Fund support costs from the Golf Course Enterprise Fund (100,000)$ Revenue estimate refinements and adjustments (510,282)$ Revenue Adjustments Total (2,115,082)$Spending ReductionsWorkforce Changes: FTE savings from vacant positions & reduction to part-time budgets (4,960,195)$Reduce Human Resources seasonal part-time program (100,000)$ Homeless Services Division Manager shifting to eligible grant fund (207,530)$ Eliminate Navigation Center General Fund contribution (75,000)$ Reductions to PWA contracts (20% reduction) -$ Streetlight pole work (200,000)$Alley improvements (300,000)$Park maintenance (960,572)$Armed security at City Hall instead of parks (333,400)$Credit Card Processing Fee will offset credit card expenses (320,000)$Align traffic & construction engineering budget to project billing charges (100,000)$Eliminate printing costs for Cultura (76,000)$Eliminate sports & recreation equipment lending and additional programs (200,000)$Eliminate printing of Zoo maps (use QR code and provide more signs using one-time funds (4,000)$Partially reduce General Fund subsidy for youth & senior excursions (50,000)$ Partial Pass-Through of Planning & Building contract work using existing staff (reduced on-call services)(400,000)$ 6 Balancing Measures Recurring One-TimeEliminate Employee Appreciation lunch in May 2027 (30,000)$ Eliminate language recertifications (depts to pay for new-hire exams) (100,000)$ 15% reduction to Arts & Culture programs (144,750)$ SARTC Maintenance subsidy reduction (2 Months) offset by expected new leasing revenue(183,333)$ Police Athletic & Activity League (PAAL )program restructuring and service level adjustments(471,650)$ Parks & Recreation overtime reductions related to program and schedule adjustments(113,490)$ Police community engagement and mounted unit operational reductions (103,300)$ Public Works median landscaping service adjustments (approximately 5% reduction)(100,000)$ Public Works tree maintenance service adjustments (approximately 2.4% reduction)(100,000)$ Parks & Recreation seasonal community center operational adjustments from October through March(65,540)$ Planning and Building Neighborhood Initiatives reduction to focus on the General Plan and environmental justice priorities(61,500)$ Elimination of non-mandated Boards and Commissions (38,400)$ Adjustment to ambulance service expansion levels based on expected usage (250,000)$ Community Development's Youth Employment Program shifted to eligible restricted funds(100,000)$Community Development homeless deferred maintenance shifted to restricted funds(83,830)$Community Development staff cost allocation to eligible program funding (13,770)$ Planning and Building operational, supply, and contract expenditure reductions(405,000)$ Finance supplies, contract, and operational expenditure reductions (266,000)$ Adjustment to insurance internal service charges (179,950)$ Adjustment to IT cost recovery charges (178,823)$ PWA administrative cost allocation adjustments (150,000)$ 7 Balancing Measures Recurring One-TimeHuman Resources training and consulting contract reductions (40,000)$ Library operational adjustments (38,115)$ Parks & Recreation contract contingency reduction (17,360)$ IT printing services contract savings (16,660)$ Recurring Adjustments Total (11,538,168)$ Approved Funding Requests Jerome Library Kiosk Maintenance/Subscription 20,560$ Assistant Attorney to liaise with Human Resources 156,240$Paralegal for CMO & Clerk to Support Public Records Requests 90,270$ Paralegal for PD to Support Public Records Requests 90,270$ OC Pride Event20,000$ Service Employee International Union for Part-Time Non-Civil Service employee contract negotiations (SEIU- PTNCS)233,253$Recurring Adjustments 610,593$Balancing Measures Total (13,042,657)$One-Time Funding w/ Use of Spendable Fund BalanceWorkers Compensation subsidy 1,000,000$ General Liability Subsidy 786,800$Street Sweeping Subsidy 900,000$High Priority Projects - PWA1,000,000$ High Priority Needs - Non-Departmental 1,000,000$ Washington Square Park Land Purchase* 500,000$Cabrillo Park Restroom & General Site Improvements 650,000$ Alton Bike Trail 600,000$ Sidewalk Maintenance450,000$ Streetlights (18th & Jefferson; Harvey & Carol Cul de Sacs) 450,000$ Edna Park Shade Structure 250,000$ Hotel Feasibility Study 100,000$ 8 Balancing Measures Recurring One-TimeOne-Time Funding Total N/A $ 7,686,800 General Fund Summary Recurring Baseline Budget 438,277,270$Balancing Measures (Spending) (10,927,575)$Recurring Baseline Budget 427,349,695$Add One-Time Spending 7,686,800$ General Fund Spending Total 435,036,495$*Washington Square Park land purchase total FY26-27 one-time funding is $1.5 million, consisting of $500,000from the General Fund, $800,000 from A& D Funds, and $200,000 from the Cannabis Public Benefit Fund.9 This Page Intentionally Left Blank 10 Account Code Account Description ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 CHARGES FOR SERVICES 51612 Building Standards Revolving Fund (299) 3,932 0 3,000 52366 CASp Certification Training Fund 16,444 20,781 16,000 18,000 53301 Center Programs 112,668 206,126 114,000 194,500 53303 Youth Sports 53,629 62,278 56,000 66,000 53304 Recreation Swim 11,733 15,628 14,000 15,000 53306 Adult Sports 14,446 17,475 7,000 19,500 53307 Youth Field Usage Fee 119,472 123,579 75,000 124,000 53308 Park Reservation 400,269 596,895 632,000 750,000 53309 Concession-Vending Machines 4,225 3,575 3,000 3,500 53310 Zoo Education 165,073 192,771 180,000 0 53312 Zoo Admissions 1,743,742 1,556,301 1,578,000 0 53313 Food Sale Concession 36,597 21,515 17,000 24,500 53316 Leisure Classes 105,417 105,455 100,000 102,500 53318 Tennis Reservation 12,138 24,009 24,000 24,000 53319 Recreation Staff Reimbursement 85,216 86,380 82,000 91,500 53400 Vehicle Release Charge 84,815 33,092 35,000 30,000 53401 Repo Release 9,122 10,425 10,000 10,000 53403 Police Report Search Fee 3,510 1,957 0 500 53405 Photo Services 4,964 5,775 0 3,000 53407 Vehicle Equipment Citation Sign-Off 1,840 1,666 2,000 2,000 53410 Impound/Owner Release Animal 832 2,560 1,500 2,000 53411 Jail Pay to Stay Program 35,497 88,653 75,000 75,000 53415 Emergency Response Reimbursement/PD 0 0 5,000 0 53417 Police Report Fee 47,840 42,221 50,000 40,000 53419 Firearm License Fee 1,950 1,836 1,500 1,500 53423 Vehicle Storage Fee 32,001 26,616 30,000 30,000 53509 Paramedic Subscription Fee 148,716 158,891 150,000 160,000 53510 Paramedic Services Charge 15,006,452 15,937,690 15,200,000 16,900,000 53600 Building Plan Check 1,743,347 2,158,426 1,734,160 2,600,000 53601 Electrical Plan Check 401,779 393,139 337,120 500,000 53602 Plumbing Plan Check 99,559 99,855 82,740 100,000 53603 Mechanical Plan Check 230,508 223,158 212,000 230,000 53605 Landscape Plan Review 15,086 11,008 12,650 10,000 53606 Discretionary Application Fee 258,376 279,778 281,750 320,630 53607 EIR Developer Fees 71,580 54,486 167,850 60,000 53613 Land Use Certificate Processin 784,580 675,343 755,270 574,170 53614 Shopping Cart Contain Program 52,866 44,856 44,100 44,100 53616 Site Plan Review Charge 717,277 718,767 805,630 750,000 53627 PREP Fees 926,178 876,939 850,000 870,000 53628 Foreclosure Registration Program 105,741 289,432 225,000 250,000 53901 Stop Pmt/Reissue Fee 375 416 0 500 53902 Misc Service Charge 181,654 31,256 0 0 56305 Engineering Service Charge 17,720 45,039 0 0 57006 Expense Reimbursement-Condemn Deposit 0 7,672 0 0 57070 Sale of Printed Material 694 955 0 0 57470 Copy of Lost Citation 20 22 100 100 57380 Friend Of Zoo Vet Contribution 60,000 60,000 60,000 60,000 57383 Friend of Zoo Contribution 36,181 56,864 40,000 61,500 57385 Friend of Zoo Education Contribution 40,000 40,000 40,000 40,000 53741 Small Cell Compliance Inspection Fee 38,111 0 45,000 0 General Fund Revenue SummaryCity of Santa Ana 11 Account Code Account Description ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53747 Honorary Street Naming App-Fabrication & Install 3,124 0 0 0 53748 Bid Protest Fee 0 9,466 0 5,000 53640 SB330 Preliminary Application Review 1,281 1,341 0 1,000 53916 Military Recognition Banner Program Fee 187 3,332 0 0 53204 Printing Fee 9,015 6,218 5,700 9,000 53333 Pool Rental 1,120 480 0 1,000 53334 Swim Lessons 91,211 112,825 79,000 116,000 53644 Mills Act Review 0 0 3,500 0 53335 Zoo Revenue 0 0 0 1,788,000 53632 Technology Fee Surcharge 0 0 0 750,000 Total CHARGES FOR SERVICES 24,145,877 25,549,154 24,239,570 27,831,000 DONATIONS 57082 Contributions and Donations 0 16,750 0 40,000 Total DONATIONS 0 16,750 0 40,000 FINES 55000 Parking Fines 5,683,146 4,751,007 4,850,000 4,541,280 55201 Lost/Damaged Library Material 3,141 2,030 2,300 3,200 55400 Redlight Camera Program 1,512 610 0 0 55401 Court Fines Traffic 302,416 238,067 300,000 300,000 55402 Court Fines Non Traffic 124,123 39,611 50,000 50,000 55403 Tobacco Fine 1,666 517 0 500 55600 Administrative Citations 442,079 415,811 390,000 360,000 55605 Medical Marijuana Administrative Citation 0 3,000 0 0 55606 Fireworks Admin Citations 395 0 1,000 1,000 57900 Bad Check Recoveries 22,980 31,784 22,500 25,000 Total FINES 6,581,458 5,482,436 5,615,800 5,280,980 FRANCHISE FEES 50050 Gas Utility 797,464 529,952 700,000 600,000 50051 Electrical Utility 1,817,086 1,868,071 1,900,000 1,850,000 50053 CATV Franchise Fee 812,384 888,196 1,000,000 900,000 50057 Refuse Franchise Fee – Commercial 120 0 0 0 50058 Refuse Franchise Fee 9,555,441 10,401,281 10,000,000 10,750,000 Total FRANCHISE FEES 12,982,496 13,687,501 13,600,000 14,100,000 INTERDEPARTMENTAL REVENUES 56000 Charges To Departments 0 4,327,495 6,125,000 6,370,000 Total INTERDEPARTMENTAL REVENUES 0 4,327,495 6,125,000 6,370,000 INTERGOVERNMENTAL 50015 Prop Tax Pass-through 2,277,134 2,404,450 2,500,000 2,500,000 50501 Motor Vehicle Licenses 383,423 490,036 400,000 425,000 50503 SB90 State Mandated Costs-Reimbursement 58,114 326,245 150,000 200,000 50505 POST Reimbursement 160 4,259 10,000 10,000 50506 AB109 Reimbursement 604,754 666,861 700,000 721,000 57304 Rancho Santiago Reimbursement/PR 59,262 62,251 61,440 68,500 General Fund Revenue SummaryCity of Santa Ana 12 Account Code Account Description ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57791 Overhead-Water 4,537,900 4,537,900 1,678,600 1,202,590 Total INTERGOVERNMENTAL 7,920,746 8,492,002 5,500,040 5,127,090 LICENSES & PERMITS 51001 Bingo Licenses 136 289 0 100 51002 Dog Licenses 432,576 362,612 500,000 400,000 51301 Filming Permits 4,673 10,258 5,000 10,500 51401 Alarm Permit Fees 58,295 72,363 60,000 60,000 51402 Street Closure Permits 11,089 13,923 10,000 5,000 51403 Tobacco Permits 174,724 175,797 140,000 160,000 51501 Fireworks Stand Permits (8,221) (37) 0 0 51600 General Plan Update Surcharge 182,232 202,568 180,000 220,000 51601 Building Permits 2,648,176 1,935,956 1,928,120 2,100,000 51602 Plumbing Permits 547,981 321,980 318,580 400,000 51603 Electrical Permits 1,320,905 780,469 753,330 1,100,000 51604 Heating Permits 803,457 335,608 345,170 475,000 51605 Occupancy Permits 158,567 209,014 204,870 200,000 51606 Grading Permits 118,807 74,370 63,860 165,000 51607 Street Vendor Permit 8,955 14,612 12,500 10,000 51608 News box Permit Fees 19,534 11,069 5,000 10,000 51609 Outdoor Dining Permits 885 0 0 0 51611 Extension Request Fee 0 81,177 0 80,000 51613 Adult-Use Cannabis Retail Phase 1/Registration Application 7,548 15,800 0 10,000 51614 Adult-Use Cannabis Retail Phase 2/Regulatory Safety Permit 410,154 339,096 375,000 350,000 51617 Commercial Cannabis Testing Phase 2/Regulatory Safety Permits 13,500 14,129 13,000 13,000 51619 Commercial Cannabis Cultivation Phase 1/Regst. Application 8,793 2,291 4,000 4,000 51620 Commercial Cannabis Manufacturing Phase 1/Regst. Application 6,001 5,293 6,000 2,500 51621 Commercial Cannabis Distribution Phase 1/Regst. Application 24,833 16,116 12,500 10,000 51622 Commercial Cannabis Cultivation Phase 2/Rgltry Sfty Prmt 154,448 140,866 120,000 140,000 51623 Commercial Cannabis Manufacturing Phase 2/Rgltry Sfty Prmt 155,655 135,073 125,000 135,000 51624 Commercial Cannabis Distribution Phase 2/Rgltry Sfty Prmt 390,567 416,382 300,000 350,000 51703 Sewer Construction Permits 49,369 64,500 55,000 65,000 51704 Street Construction Permits 1,403,367 1,258,492 1,420,000 1,420,000 51708 CIP Construction Projects Permits 0 0 0 20,000 51302 Park Facility Permits 473 110 150 250 51303 Special Event Permit 4,332 19,623 9,000 29,000 51709 CIP Construction Permit Oversight Deposit 0 78,419 58,000 58,000 Total LICENSES & PERMITS 9,111,811 7,108,218 7,024,080 8,002,350 MISCELLANEOUS 53331 City Events 174,148 103,003 55,000 281,000 53409 Storage Of Weapon Fee 2,218 1,825 2,000 2,000 57000 Expense Reimbursement 128,631 548,926 0 478,000 General Fund Revenue SummaryCity of Santa Ana 13 Account Code Account Description ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57010 Miscellaneous Recoveries 346,672 295,068 209,000 243,900 57200 Other Library Recoveries 771 139 300 1,000 57301 Recreation Expense Reimbursement 0 72 0 0 57400 Police OT Reimbursement 422,749 358,322 340,000 310,000 57402 Police Miscellaneous Reimbursement 202,501 165,609 200,000 150,000 57901 Indirect Cost Recovery 9,250,093 9,428,645 11,375,920 14,263,390 57071 Sale of Land 4,800 0 0 0 57770 Sale of Maps & Documents 145,649 99,485 110,000 100,000 57971 Sale of Unclaimed Property 1,937 4,990 0 1,000 57991 Miscellaneous Receipts 5,114 5,353 5,300 6,000 57797 PWA Digital Billboards/Banners 0 0 100,000 100,000 57020 SEIU Leave Reimbursement 74,992 69,506 0 20,000 57306 Overhead-Golf Course 0 0 0 100,000 Total MISCELLANEOUS 10,760,275 11,080,942 12,397,520 16,056,290 TAXES 50011 Property Tax 47,000,866 48,902,645 50,037,650 51,880,600 50012 Santa Ana Residual 11,416,888 11,385,669 11,923,700 11,573,700 50016 Prop Tax-In Lieu VLF 42,756,250 44,465,670 45,839,560 47,797,300 50030 Hotel Visitor's Tax 9,506,727 9,475,393 9,500,000 9,500,000 50031 Utility User Tax-Electric 17,772,193 19,142,720 18,800,000 18,700,000 50032 Utility User Tax-Gas 3,199,543 3,408,413 3,300,000 3,400,000 50033 Utility User Tax-Telephone 4,085,954 3,711,207 3,750,000 3,750,000 50034 Utility User Tax-Water 3,431,772 3,592,076 3,400,000 3,600,000 50045 Business Tax 16,849,611 17,733,167 17,500,000 18,299,000 50046 Medical Marijuana Taxes 397,539 323,785 350,000 300,000 50200 Documentary Stamp Tax 1,252,105 1,211,481 1,200,000 1,150,000 50201 Homeowner Prop Tax Subvention 178,549 175,777 180,000 180,000 50020 Sales Tax 59,808,691 58,567,655 59,908,190 59,571,250 50021 Half-Cent Sales Tax (Safety) 2,509,443 2,803,297 2,800,000 2,800,000 50100 Commercial Cannabis - Cultivation Tax 922,218 1,020,455 950,000 1,175,000 50101 Commercial Cannabis - Distribution Tax 1,045,213 1,220,180 1,125,000 1,250,000 50102 Commercial Cannabis - Manufacturing Tax 273,485 270,746 270,000 300,000 50103 Commercial Cannabis - Testing Facility Tax 6,335 5,847 5,000 6,000 50104 Adult-Use Retail Business Cannabis Tax 13,464,904 11,315,510 9,951,460 10,085,000 50022 Sales Tax - Measure X 83,602,679 82,628,202 83,953,880 84,044,220 50117 Cannabis Shared Manufacturer 6,089 2,476 0 0 Total TAXES 319,487,055 321,362,371 324,744,440 329,362,070 TRANSFERS-IN 59000 Transfer From Fund 029-Gax Tax 10,000 10,000 10,000 0 59000 Transfer From Fund 078 0 310,000 0 0 59000 Transfer From Fund 083 0 690,000 0 0 59000 Transfer From Fund 400 0 53,469 0 0 Total TRANSFERS-IN 10,000 1,063,469 10,000 0 USE OF MONEY 58000 Earning On Investments 5,813,347 2,457,976 3,250,000 3,400,000 57361 Recreation Facility Rental 68,079 83,711 77,000 85,500 57362 Rental Of Stadium 190,870 138,011 144,000 300,000 57460 Jail Revenue Facility - PD 1,606 6,424 3,500 3,500 General Fund Revenue SummaryCity of Santa Ana 14 Account Code Account Description ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57461 Jail Kitchen Rental 30,000 30,000 30,000 30,000 57462 Jail Revenue Facility - US Marshals 10,625,425 9,207,245 9,200,000 9,900,000 57463 Jail Revenue Facility - Bureau of Prisons 789,029 544,348 700,000 871,000 57464 Jail Revenue Facility - US Marshals San Diego 1,826,545 686,090 950,000 210,000 57960 Rental Of Property 183,420 206,306 180,000 200,000 57390 PRCSA Godinez High School (11,920) 20,628 0 0 58005 Investment Income-Trustee 733,982 2,189,199 0 150,000 57465 Jail Revenue - Advertisement 0 28,080 0 30,000 Total USE OF MONEY 20,250,382 15,598,018 14,534,500 15,180,000 TOTAL GENERAL FUND SOURCES 411,250,100 413,768,357 413,790,950 427,349,780 General Fund Revenue SummaryCity of Santa Ana 15 This Page Intentionally Left Blank 16 Acct. Unit DEPARTMENT & DIVISION ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 City Manager 01103010 CITY MANAGER 3,290,454 3,363,024 3,795,070 3,382,820 01103012 PUBLIC INFORMATION OFFICE 0 0 0 937,450 01103017 CMO - SERVICE ENHANCEMENT 200,000 100,000 300,000 300,000 Subtotal 3,490,454 3,463,024 4,095,070 4,620,270 City Council 01104012 CITY COUNCIL LEGISLATIVE 777,106 967,516 1,033,270 1,058,730 Subtotal 777,106 967,516 1,033,270 1,058,730 General Non-Departmental 01105015 GENERAL NON-DEPARTMENTAL 2,870,811 2,069,082 4,933,920 3,350,700 01105020 UNFUNDED LIABILITY (UAL) 30,668,743 36,532,708 41,982,430 48,993,520 Subtotal 33,539,555 38,601,790 46,916,350 52,344,220 Interfund Transfers 01106017 INTER-FUND XFERS - SRV ENHCMNT 1,081,870 1,081,870 1,081,870 898,540 01106019 GENERAL FUND: INTERFUND TRANSFERS 33,238,711 17,959,487 15,397,660 18,420,200 Subtotal 34,320,581 19,041,357 16,479,530 19,318,740 City Clerk 01107017 COTC - SERVICE ENHANCEMENT 225,298 228,468 305,300 268,640 01107031 CITY CLERK- ADMIN 1,252,474 1,359,578 1,372,190 1,379,380 Subtotal 1,477,772 1,588,046 1,677,490 1,648,020 City Attorney 01108017 CAO - SERVICE ENHANCEMENT 6,561 256,906 297,580 339,290 01108032 CITY ATTORNEY 3,278,439 3,619,292 4,939,110 5,226,360 Subtotal 3,285,000 3,876,198 5,236,690 5,565,650 Human Resources 01109050 HUMAN RESOURCES 2,445,233 2,105,804 2,832,530 2,749,070 01109051 HR EMPLOYEE RELATIONS-Service Enhancements 1,387,401 1,334,924 1,667,460 1,784,620 Subtotal 3,832,634 3,440,727 4,499,990 4,533,690 Finance & Management Services 01110017 FMSA - SERVICE ENHANCEMENT 338,478 360,397 340,880 329,080 01110100 FIN/MGMT SVS-MANAGEMENT & SUPT 1,716,218 1,738,432 2,025,240 2,062,040 01110110 FIN/MGMT SVS-ACCOUNTING 3,026,239 3,004,671 3,447,760 3,581,210 01110115 FIN/MGMT SVS-PAYROLL 846,061 865,802 994,830 934,820 01110120 FIN/MGMT SVS-PURCHASING 1,584,488 1,754,510 1,703,680 1,745,430 01110130 FIN/MGMT SVS-TREAS/CUST SVS 2,637,533 2,659,591 3,135,190 2,974,500 01110131 FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES 1,308,089 1,338,349 1,369,080 1,252,440 01110132 FIN/MGMT SVS-TAX AND LICENSING 511,655 617,055 878,030 1,024,090 Subtotal 11,968,761 12,338,808 13,894,690 13,903,610 Library 01111017 LIBRARY - SERVICE ENHANCEMENT 507,146 1,205,398 559,610 604,240 01111110 ADMINISTRATION 2,046,184 2,247,501 2,413,540 1,919,460 General Fund Expenditure SummaryCity of Santa Ana 17 Acct. Unit DEPARTMENT & DIVISION ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 01111120 LIBRARY- OUTREACH SERVICES 292,920 304,476 335,460 327,250 01111150 ADULT SERVICES 831,337 767,926 823,720 903,440 01111160 YOUTH SERVICES 1,087,520 1,032,701 1,139,880 1,146,990 01111180 YOUNG ADULT SERVICES 603,784 682,448 836,150 873,600 01111190 TECH & SUPPORT SVCS 1,953,393 2,174,711 2,442,120 2,119,530 Subtotal 7,322,284 8,415,161 8,550,480 7,894,510 Museum Support 01112030 MUSEUM CAPITAL AND MAINTENANCE 1,673,522 1,715,614 1,769,950 1,827,000 Subtotal 1,673,522 1,715,614 1,769,950 1,827,000 Parks, Recreation, & Community Services 01113017 PRCSA - SERVICE ENHANCEMENT 2,555,444 3,217,388 1,871,940 1,853,400 01113200 PRCSA - ADMINISTRATION 1,105,918 1,198,984 1,336,870 1,059,240 01113220 PRCSA - ZOO 3,106,355 3,959,044 3,569,710 3,693,240 01113230 PRCSA - RECREATION & COMM. SVC 8,807,532 8,392,669 8,470,940 7,341,350 Subtotal 15,575,249 16,768,085 15,249,460 13,947,230 Police Department 01114017 PD - SERVICE ENHANCEMENT 4,688,046 5,021,199 5,184,590 5,183,900 01114400 OFFICE OF THE CHIEF OF POLICE 1,330,762 1,618,715 1,610,570 1,518,100 01114401 FISCAL & BUDGET 1,060,794 1,137,883 1,229,140 1,297,130 01114402 HUMAN RESOURCES 1,180,157 1,575,922 1,733,550 2,213,150 01114403 BUILDING & FACILITY 5,479,402 5,343,352 4,695,530 3,592,590 01114404 RECRUITMENT AND BACKGROUNDS 1,786,900 2,455,832 2,148,270 2,294,750 01114405 TRAFFIC 8,802,087 7,740,760 9,032,910 8,972,190 01114410 TRAINING SERVICES 2,635,747 3,188,495 2,920,450 3,174,930 01114415 INTERNAL AFFAIRS 2,027,131 1,938,101 1,595,860 1,745,800 01114420 FIELD OPERATIONS 62,893,556 61,488,463 63,465,150 66,741,880 01114421 PD ATHLETIC & ACTIVITY LEAGUE 674,656 737,466 838,310 405,800 01114425 INFORMATION SERVICES 1,724,863 1,748,582 2,130,040 2,065,350 01114430 ANIMAL SERVICES 0 4,870,597 3,777,650 3,814,130 01114435 CRIMINAL INVESTIGATIONS-SERVICE ENHANCEMENT 9,313,328 9,370,311 9,384,960 9,889,680 01114440 CRIMES AGAINST PERSONS 5,278,061 8,382,294 8,249,170 8,022,440 01114441 METROPOLITAN DIVISION-SERVICE ENHANCEMENT 5,367,622 0 0 0 01114445 SPECIAL INVESTIGATIONS 2,449,228 4,850,035 4,179,430 4,461,640 01114448 EVIDENCE 990,264 989,381 1,033,470 1,027,250 01114450 CDC 1,250,182 1,224,654 1,356,010 1,409,190 01114455 FORENSIC SERVICES 2,204,185 2,635,128 2,771,980 2,888,760 01114460 RECORDS SERVICES 1,690,413 1,942,115 2,252,920 1,915,440 01114465 COMMUNICATIONS-SERVICE ENHANCEMENT 7,108,342 7,862,313 7,037,540 7,555,770 01114470 VICE/NARCOTICS-SERVICE ENHANCEMENT 441,782 446,027 414,490 414,570 01114471 INVESTIGATIONS SUPPORT SERVICE- SERVICE ENHANCEMENT 931,799 954,423 977,280 1,014,790 01114475 JAIL OPERATIONS 19,833,366 19,783,148 22,762,820 23,441,160 01114480 REGIONAL NARCOTIC SUPPRESSION 289,214 302,165 264,130 283,020 General Fund Expenditure SummaryCity of Santa Ana 18 Acct. Unit DEPARTMENT & DIVISION ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 01114485 HOMELAND SECURITY & EMERGENCY MANAGEMENT 300,431 329,463 294,590 298,540 01114490 TOBACCO RETAIL LICENSE PRG 173,816 210,200 223,370 241,010 Subtotal 151,906,136 158,147,024 161,564,180 165,882,960 Fire & Emergency Medical Services 01115017 FIRE - SERVICE ENHANCEMENT 12,513,161 14,765,424 16,737,840 18,772,230 01115330 FIRE SUPPRESSION/EMS 32,358,717 43,719,160 44,527,010 43,817,170 Subtotal 44,871,879 58,484,584 61,264,850 62,589,400 Planning & Building 01116017 PBA - SERVICE ENHANCEMENT 395,580 470,593 448,730 428,040 01116500 PLNG & BLG AGY-ADMINISTRATION 2,716,518 2,855,708 2,954,050 2,760,230 01116510 PLNG & BLG AGY-PLANNING 2,507,378 3,784,378 3,232,700 2,794,430 01116520 PLNG & BLG AGY-PERMIT & INS SV 2,606,675 3,286,780 3,231,080 3,177,860 01116530 PLNG & BLG AGY-PERMIT & PLN CK 3,487,990 3,937,782 3,396,630 3,475,560 01116540 PLNG & BLG AGY-COMM PRESERVA 2,087,108 2,900,415 2,712,260 2,802,080 01116550 PROACTIV RENTL ENFORCEMENT PRG 772,267 825,722 1,198,670 1,308,780 01116560 NEIGHBORHOOD INITIATIVES PROGR 800,437 925,213 1,020,890 988,930 01116570 ANIMAL SERVICES 4,510,177 0 0 0 Subtotal 19,884,130 18,986,591 18,195,010 17,735,910 Public Works 01117017 PWA - SERVICE ENHANCEMENT 6,363,216 3,619,802 4,203,300 2,837,950 01117605 PUB WKS-CITY FCLTIES LIC AGRMT 54,020 38,014 360,800 52,490 01117606 PUB WKS DEVELOPMENT ENGINEERING 583,984 548,318 550,000 550,000 01117607 PWA SERVICES 0 1,225,218 5,617,550 1,988,780 01117609 BLDG MAINTENANCE 0 0 0 6,306,650 01117611 PWA - Construction Engineering 1,787,290 1,330,568 3,303,320 4,164,400 01117612 CIP ENGINEERING 500,000 6,757,749 4,942,110 4,967,400 01117620 PUB WKS-TRAFFIC/TRANSPORTATION ENGINEERING-SERVICE ENHANCEMENT 6,477,193 5,825,378 5,359,650 4,718,190 01117621 PUB WKS-Bus Shelter Program – Service Enhancement 91,715 0 750 710 01117622 PWA RIGHT-OF-WAY 121,149 147,701 102,710 102,700 01117625 PUB WKS-ROADWAY MARKING/SIGNS 833,712 586,770 610,330 559,670 01117626 PUB WKS-SIDEWALKS-SERVICE ENHANCEMENT 1,500,000 599,089 1,102,490 1,552,490 01117630 PUB WKS- STREET LIGHT MAINT SVCS ENHANCEMENT 5,189,599 4,313,567 3,654,110 3,505,970 01117642 PUB WKS-GRAFFITI ABATEMENT PROGRAM 2,056,046 2,016,068 2,226,930 2,253,890 01117643 PUB WKS-Pub Works Trees – Service Enhancement 3,944,747 4,242,376 4,430,960 4,192,940 01117644 PUB WKS-CROSSING GUARD-SERVICE ENHANCEMENT 985,465 968,730 1,117,680 1,037,010 01117650 PUB WKS-SARTC MAINTENANCE-SERVICE ENHANCEMENT 2,386,757 222,901 0 0 01117651 PARK MAINTENANCE SERV ENHCMENT 15,509,548 13,188,580 12,970,950 11,650,260 01117652 PWA - PARK SERVICE ENHANCEMENT 4,149,226 4,824,093 4,724,480 4,830,920 01117660 PWA_ Road Maintenance 2,811,414 3,032,176 3,502,090 3,202,110 Subtotal 55,345,083 53,487,096 58,780,210 58,474,530 General Fund Expenditure SummaryCity of Santa Ana 19 Acct. Unit DEPARTMENT & DIVISION ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 Community Development 01118017 CDA - SERVICE ENHANCEMENT 1,625,520 1,950,320 1,150,850 380,760 01118810 ECONOMIC DEVELOPMENT 1,279,434 1,825,462 2,292,710 1,759,200 01118811 HOMELESS SERVICES-SERVICE ENHANCEMENT 1,294,596 408,503 494,030 130,610 01118812 CDA ADMIN-SERVICE ENHANCEMENT 564,615 387,580 810,340 332,940 01118813 ARTS & CULTURE 0 0 0 838,520 01118825 SALES TAX REBATE AGREEMENT 153,336 362,273 275,000 250,000 Subtotal 4,917,502 4,934,138 5,022,930 3,692,030 TOTAL GENERAL FUND USES 394,187,648 404,255,760 424,230,150 435,036,500 General Fund Expenditure SummaryCity of Santa Ana 20 CANNABIS PUBLIC BENEFIT FUND Library Staffing & Support Hotspots and Chromebook Data Plans Digital Subscriptions & Content Book Mobile Library Youth Programs & Events Recreation & Zoo Staffing & Support Internship Program Wages & Support Teen Excursions Aquatics Program & Maintenance Zoo and You EcoCenter Recreation Youth Programs & Services City Attorney Staffing & Support Code Enforcement Staffing & Support Code Enforcement Equipment & Supplies Police Staffing & Support Police Contracts, Equipment, & Supplies Evidence Warehouse Finance Collections Staffing & Support YYYYYYYOOOOOOOUUUUUUUTTTTTTTHHHHHHH SSSSSSSEEEEEEERRRRRRRVVVVVVVIIIIICCCCCCCEEEEEEESSSSSSSYOUTH SERVICES EEEEEEENNNNNNNFFFFFFFOOOOOOORRRRRRRCCCCCCCEEEEEEEMMMMMMMEEEEEEENNNNNNNTTTTTTT SSSSSSSEEEEEEERRRRRRRVVVVVVVIIIIIIICCCCCCCEEEEEEESSSSSSSENFORCEMENT SERVICES $299,280 $240,080 $244,700 $68,870 $180,440 $2,962,470 $106,340 $55,000 $80,000 $40,000 $22,000 $142,840 TTTTTTToooooootttttttaaaaaaalllllll FFFFFFFYYYYYYY 2222222000000022222226666666------22222227777777 PPPPPPPrrrrrrrooooooopppppppooooooossssssseeeeeeeddddddd BBBBBBBuuuuuuudddddddgggggggeeeeeeetttttttTotal FY 2026-27 Proposed Budget $299,120 $1,416,040 $34,680 $1,671,220 $316,850 $234,600 $129,470 TTTTTTToooooootttttttaaaaaaalllllll FFFFFFFYYYYYYY 2222222000000022222226666666------22222227777777 PPPPPPPrrrrrrrooooooopppppppooooooossssssseeeeeeeddddddd BBBBBBBuuuuuuudddddddgggggggeeeeeeetttttttTotal FY 2026-27 Proposed Budget FY 2026-27 Revenue & Spending Plan: $8,544,000 $$$$$$$4444444,,,,,,,444444444444442222222,,,,,,,000000022222220000000$4,442,020 $$$$$$$4444444,,,,,,,111111100000001111111,,,,,,,999999988888880000000$4,101,980 55555552222222%%%%%%%52% 44444448888888%%%%%%%48% CANNABIS PUBLIC BENEFIT FU ND FFFFFFFFFFFFFFFYYYYYYYYYYYYYYYY 22222222222222222220000000000000000000022222222222222222266666666666666666666--------22222222222222222227777777777777777777 RRRRRRRRRRRRRRRRRRReeeeeeeeeeeeeeeeeeevvvvvvvvvvvvvvvvvvveeeeeeeeeeeeeeeeeeennnnnnnnnnnnnnnnnnnuuuuuuuuuuuuuuuuuueeeeeeeeeeeeeeeeeeee &&&&&&&&&&&&&&&&&&& SSSSSSSSSSSSSSSSSSSSpppppppppppppppppppeeeeeeeeeeeeeeeeeeennnnnnnnnnnnnnnnnnnndddddddddddddddddddiiiiiiiiiiiiiiiiinnnnnnnnnnnnnnnnnnnnggggggggggggggggggg PPPPPPPPPPPPPPPPPPPllllllllaaaaaaaaaaaaaaaaaaannnnnnnnnnnnnnnnnn:::::::::::::::::: $$$$$$$$$$$$$$$$$$$$88888888888888888888,,,,,,,,,,,,,,,,,,5555555555555555555544444444444444444444444444444444444,,,,,,,,,,,,,,,,,,,000000000000000000000000000000000000000000000000000000000000FY 2026-27 Revenue & Spending Plan: $8,544,000 21 This Page Intentionally Left Blank 22 FundNumberFund NameBeginning Balance* FY 26-27Revenues FY 26-27Transfers In FY26-27 Total Resources FY 26-27 Expenditures FY 26-27Transfers Out FY 26-27 Total Uses Change in Fund Balance Estimated Ending Fund BalanceGENERAL FUND011 GENERAL FUND 87,676,162 427,349,780 - 427,349,780 (397,341,340) (37,695,160) (435,036,500) (7,686,720)79,989,442 General Fund Total87,676,162 427,349,780 - 427,349,780 (397,341,340) (37,695,160) (435,036,500) (7,686,720) 79,989,442 SPECIAL REVENUE FUNDS023 INMATE WELFARE FUND 2,074,238 530,000 - 530,000 (1,302,000) - (1,302,000) (772,000)1,302,238 026 CRIMINAL ACTIVITIES FUND 384,671 - - - (10,000) - (10,000) (10,000)374,671 029 SPECIAL GAS TAX 2,576,003 18,078,380 - 18,078,380 (7,920,900) (9,904,850) (17,825,750) 252,630 2,828,633 031 AIR QUALITY IMPR. (AB 2766) 297,009 417,500 - 417,500 (408,890) (8,130) (417,020) 480 297,489 055 SEWER CONNECTION FEE 2,353,524 580,000 - 580,000 - - - 580,000 2,933,524 074 CIVIC CENTER MAINTENANCE(473,196) 3,590,000 - 3,590,000 (3,574,770) (15,230) (3,590,000) - (473,196) 111 OPIOID REMEDIATION 3,507,947 937,400 - 937,400 (937,400) - (937,400) -122 EMERGENCY & HEALTH GRANTS 2,9ϴϱ,ϵϴ0 6,799,980 - 6,799,980 (6,846,030) (15,460) (6,861,490) (61,510)123 WORKFORCE INVESTMENT ACT 422,488 3,175,190 - 3,175,190 (2,674,440) (65,110) (2,739,550) 435,640 3,507,947 2,9Ϯϰ,ϰϳ0 858,128124 ORANGE COUNTY SSA GRANTS 2,368 - - - (2,380) - (2,380) (2,380)(12) 125 OES UASI(1,158,677) 662,390 - 662,390 (662,110) - (662,110) 280 (1,158,397) 128 POLICE BLOCK GRANTS 689,274 1,074,470 - 1,074,470 (1,074,470) - (1,074,470) - 689,274 130 HOME PROGRAM FEDERAL GRANT 2,542,873 3,551,880 - 3,551,880 (3,123,100) (11,080) (3,134,180) 417,700 2,960,573 131 MISC GRANTS 347,075 134,660 - 134,660 (134,590) - (134,590) 70 347,145 133 HOUSING AUTHORITY-ISSUER FEE 681,316 68,560 - 68,560 (839,990) (1,510) (841,500) (772,940)(91,624) 135 COMMUNITY DEV BLOCK GRANT 192,691 4,923,710 - 4,923,710 (5,060,590) (109,710) (5,170,300) (246,590)(53,899) 136 HOUSING AUTHORITY-VOUCHER HAP 1,947 65,001,000 - 65,001,000 (65,001,000) - (65,001,000) - 1,947 137 HOUSING AUTHORITY- MAINSTREAM -2,800,000 - 2,800,000 (2,800,000) - (2,800,000) - -138 HOUSING AUTHORITY- MS5 25,382 5,000,000 - 5,000,000 (5,000,000) - (5,000,000) - 25,382 139 HOUSING AUTHORITY-NEW CONSTR 476,423 400,000 - 400,000 (343,810) (270) (344,080) 55,920 532,343 140 HOUSING AUTHORITY-VOUCHER ADM 3,123,972 6,069,360 - 6,069,360 (6,312,900) (106,080) (6,418,980) (349,620)2,774,352 142 NSP FEDERAL GRANT 526,597 25,500 - 25,500 - - - 25,500 552,097 143 CALHOME MFGD HSG LOAN 74,120 241,410 - 241,410 (181,240) - (181,240) 60,170 134,290 144 PRISON TO EMPLOYMENT PROGRAM 60,660 - 60,660 (60,660) - (60,660) - 145 RENTAL REHABILITATION GRANT 387,347 200 - 200 (10,990) - (10,990) (10,790)376,557 152 PUBLIC LIBRARY GRANT FUND 3,782,898 - - - (170) - (170) (170)3,782,728 158 PLANNING GRANTS PROGRAM 117,837 1,877,470 - 1,877,470 (1,865,810) - (1,865,810) 11,660 129,497 165 OFFICE OF SAFETY GRANT 260,871 234,000 - 234,000 (234,000) - (234,000) - 260,871 166 US DOJ ASSET FORFEITURE FUND 699,651 - - - (585,000) - (585,000) (585,000)114,651 167 US TREASURY ASSET FORFEITURE 189,071 - - - (100,000) - (100,000) (100,000)89,071 169 RECREATION GRANTS FUND 348,231 303,890 - 303,890 (488,760) - (488,760) (184,870)163,361 177 EMERGENCY RENTAL ASSISTANCE PG 28,065 - - - (6,280) - (6,280) (6,280)21,785 179 ARPA EHV HAP 14,652 1,000,000 - 1,000,000 (1,000,000) - (1,000,000) - 14,652 180 ARPA EHV ADMIN FEES 144,725 70,560 - 70,560 (70,490) - (70,490) 70 144,795 181 AMERICAN RESCUE PLAN ACT 18,746,151 - - - (101,840) - (101,840) (101,840)18,644,311 182 HOME-ARP PROGRAM FEDERAL GRANT(5,921) 19,230 - 19,230 (19,230) - (19,230) - (5,921) 183 ARPA - CA FOR ALL YOUTH WDP(1) 308,000 - 308,000 (307,410) - (307,410) 590 589 185 RENT STABILIZATION 2,235,252 3,364,100 - 3,364,100 (3,356,120) - (3,356,120) 7,980 2,243,232 186 HCV FSS FORFEITURES 324,915 120,000 - 120,000 (120,000) - (120,000) - 324,915 Special Revenue Funds Total 48,9Ϯϳ,ϳϲ8 131,419,500 - 131,419,500 (122,537,370) (10,237,430) (132,774,800) (1,355,300) 47,5ϳϮ,ϰϲ8Estimated Spendable Fund Balance SummaryFiscal Year 2026-2027 - -23 FundNumberFund NameBeginning Balance* FY 26-27Revenues FY 26-27Transfers In FY26-27 Total Resources FY 26-27 Expenditures FY 26-27Transfers Out FY 26-27 Total Uses Change in Fund Balance Estimated Ending Fund BalanceEstimated Spendable Fund Balance SummaryFiscal Year 2026-2027OTHER RESTRICTED FUNDS012 CANNABIS PUBLIC BENEFIT FUND 6,099,131 - 8,544,000 8,544,000 (8,732,300) - (8,732,300) (188,300)5,910,831 016 CASP CERTIFICATION & TRAINING 638,122 85,000 - 85,000 (85,000) - (85,000) - 638,122 020 OTS-TRAFFIC OFFENDER PROGRAM 8,990 6,300 - 6,300 (18,300) - (18,300) (12,000)(3,010) 021 CATV FUND 319,058 - - - (220,000) - (220,000) (220,000)99,058 022 PRCSA / LIBRARY FEE & DONATION 20,426 - - - (40,450) - (40,450) (40,450)(20,024) 024 POLICE ACTIVITIES & PROGRAMS(372,073) 690,690 - 690,690 (690,690) - (690,690) - (372,073) 025 IDB & EZ VOUCHER MONITORING 134,014 3,750 - 3,750 (3,750) - (3,750) - 134,014 051 CAPITAL OUTLAY FUND 55,059 655,000 - 655,000 (655,000) - (655,000) - 55,059 053 CITY SERVICES 2,003,328 3,099,200 - 3,099,200 (3,099,200) - (3,099,200) - 2,003,328 110 STRONG MOTION INSTRUMENTATION 118,025 16,000 - 16,000 (16,000) - (16,000) - 118,025 120 FIRE FACILITIES FUND 347,039 60,000 - 60,000 (150,000) - (150,000) (90,000)257,039 121 SPECIAL REPAIR/DEMOLITION 776,401 100,000 - 100,000 (100,000) - (100,000) - 776,401 655 2018 SERIES TAX ALLOC BOND - - 13,133,850 13,133,850 (13,133,850) - (13,133,850) - - 670 COSA RDA 690,927 - 72,460 72,460 (72,340) - (72,340) 120 691,047 671 COSA RDA OBLIGATION RETIREMENT 12,193,724 13,437,770 - 13,437,770 (231,460) (13,206,310) (13,437,770) -12,193,724 Other Restricted Funds Total23,032,172 18,153,710 21,750,310 39,904,020 (27,248,340) (13,206,310) (40,454,650) (550,630) 22,481,542 ENTERPRISE FUNDS027 PARKING FUND 3,085,391 4,838,220 - 4,838,220 (4,836,270) - (4,836,270) 1,950 3,087,341 054 SANITARY SEWER CAPITAL** 540,453 100,000 580,000 680,000 (600,000) - (600,000) 80,000 620,453 056 SANITARY SEWER SERVICE** 11,240,700 10,210,000 - 10,210,000 (9,159,130) (1,040,000) (10,199,130) 10,870 11,251,570 057 FED CLEAN WATER PROTECTION ENT 3,242,558 965,000 2,955,010 3,920,010 (3,647,810) (200,000) (3,847,810) 72,200 3,314,758 060 WATER REVENUE** 10,614,582 74,593,820 - 74,593,820 (73,259,160) (1,300,000) (74,559,160) 34,660 10,649,242 067 REGIONAL TRANSP CENTER 531,863 456,540 898,540 1,355,080 (1,781,230) - (1,781,230) (426,150)105,713 068 SANITATION FUND 2,149,095 6,309,000 1,100,000 7,409,000 (7,897,070) - (7,897,070) (488,070)1,661,025 069 REFUSE COLLECTION SERVICE 8,365,510 23,042,430 - 23,042,430 (22,875,030) (3,876,880) (26,751,910) (3,709,480)4,656,030 112 GOLF COURSE(395,000) 3,913,500 - 3,913,500 (3,913,500) - (3,913,500) - (395,000) Enterprise Funds Total39,375,152 124,428,510 5,533,550 129,962,060 (127,969,200) (6,416,880) (134,386,080) (4,424,020) 34,951,132 INTERNAL SERVICE FUNDS070 EQUIPMENT REPLACEMENT FUND 4,316,420 564,390 - 564,390 (2,297,050) - (2,297,050) (1,732,660)2,583,760 075 FLEET MAINTENANCE/STORES 1,134,153 7,469,240 - 7,469,240 (7,146,960) - (7,146,960) 322,280 1,456,433 080 LIABILITY AND PROPERTY INS FND 11,987,670 14,361,680 5,441,620 19,803,300 (19,803,300) - (19,803,300) -11,987,670 081 EMPLOYEE GROUP INSURANCE 2,936,427 31,113,420 2,534,580 33,648,000 (33,272,590) - (33,272,590) 375,410 3,311,837 082 WORKERS COMPENSATION FUND 15,954,612 11,720,850 1,000,000 12,720,850 (12,720,850) - (12,720,850) -15,954,612 085 CITY YARD OPERATION 203,460 3,592,440 - 3,592,440 (3,572,320) - (3,572,320) 20,120 223,580 101 PUB WKS-ADMIN & PLANNING 2,977,753 8,987,310 - 8,987,310 (9,338,300) (94,460) (9,432,760) (445,450)2,532,303 109 INFO SYS STRATEGIC PLAN 5,993,087 10,625,990 - 10,625,990 (17,449,890) - (17,449,890) (6,823,900)(830,813) Internal Service Funds Total45,503,582 88,435,320 8,976,200 97,411,520 (105,601,260) (94,460) (105,695,720) (8,284,200) 37,219,382 24 FundNumberFund NameBeginning Balance* FY 26-27Revenues FY 26-27Transfers In FY26-27 Total Resources FY 26-27 Expenditures FY 26-27Transfers Out FY 26-27 Total Uses Change in Fund Balance Estimated Ending Fund BalanceEstimated Spendable Fund Balance SummaryFiscal Year 2026-2027CAPITAL PROJECT FUNDS032 MEASURE M-STREET CONSTRUCTION 7,923,627 6,198,920 - 6,198,920 (6,198,920) - (6,198,920) -7,923,627 058 RESIDENTIAL STREET IMPROVEMENT 982,283 645,000 - 645,000 (644,100) - (644,100) 900 983,183 059 SELECT STREET CONSTRUCTION 2,201,346 - 12,553,430 12,553,430 (12,553,420) - (12,553,420) 10 2,201,356 147 STREET SAFETY PROGRAM(49,208) - - - (651,200) - (651,200) (651,200)(700,408) 148 TRAFFIC SYSTEM MGMT GRANT(570,717) - - - (50,000) - (50,000) (50,000)(620,717) 312 RESIDENTIAL DEVELOP DISTRICT 2 1,475,736 - - - (800,000) - (800,000) (800,000)675,736 417 CDA INCLUSIONARY HOUSING FEE 3,100,244 121,500 - 121,500 (2,246,870) (14,230) (2,261,100) (2,139,600)960,644 418 CDA CAPITAL PROJECTS(513,851) 502,330 - 502,330 (8,900) - (8,900) 493,430 (20,421) 607 HOUSING AUTHORITY LMIHF 3,206,859 420,000 - 420,000 (1,478,150) (13,900) (1,492,050) (1,072,050)2,134,809 Capital Project Funds Total17,756,321 7,887,750 12,553,430 20,441,180 (24,631,560) (28,130) (24,659,690) (4,218,510) 13,537,811 DEBT SERVICE FUNDS404 COSA 2014 LEASE FINANCING 24 - 735,060 735,060 (735,030) - (735,030) 30 54 406 2021 PENSION OBLIGATION BONDS(241,330) - 18,129,820 18,129,820 (18,129,830) - (18,129,830) (10)(241,340) Debt Service Funds Total(241,306) - 18,864,880 18,864,880 (18,864,860) - (18,864,860) 20 (241,286) GRAND TOTAL - ALL FUNDS $ 797,674,570262,0Ϯϵ,ϴϱ1$ 67,678,370$ 865,352,940$ (824,193,930)$ (67,678,370)$ (891,872,300)$ (26,519,360)$ $ 235,ϱϭϬ,ϰϵ1*The Beginning Balance is based on the assumption that the approved FY25-26 revenue and expenditure budgets are fully realized—that is, all revenues will be collected and all expenditures will be spent. Therefore, any anticipated revenue surpluses or deficits, as well as expenditure savings at FY25-26 year-end, are not yet reflected. As a result, the FY26-27 Estimated Ending Fund Balance may temporarily show a net deficit, which is expected to rebalance during FY26-27. Additionally, due to the timing of reimbursements for grants that follow cycles different from the City’s fiscal year, there may also be a temporary net deficit in the FY26-27 Estimated Ending Fund Balance.**When reviewing the report, fund balances for Sewer and Water should be considered alongside their respective capital funds. For Water (Fund 060), that includes the Acquisition & Construction Fund (Fund 066), and for Sewer (Fund 056) it includes the Sanitary Sewer Capital Fund (Fund 054). 25 This Page Intentionally Left Blank 26 27 28 WORKFORCE CHANGES FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222200000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666--------------------------2222222222222222222222222222222222222222222222222222222222222222222222277777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 29 This Page Intentionally Left Blank 30 Kyrie PetrakisKimberlyNguyenIsabelMercadoPublic WorksLibraryFinance & ManagementServicesInformation TechnologyCommunity DevelopmentFY 2026-27 ORGANIZATION CHARTAUTHORIZED FULL-TIME EMPLOYEESResidents of theCity of Santa AnaMayor and CityCouncilCity AttorneyCity ManagerCity ClerkParks, Recreation, &Community ServicesPlanning & BuildingPolice DepartmentHuman Resources2664984032765370238232157FY 2026-27 Total AuthorizedFull-Time Positions: 1,437MercadoFY 2026-27 ORGANIZATION CHARTAUTHORIZED FULL-TIME EMPLOYEES026-27 ToFY 2Total AuthorizedTime PositionFull-Tons: 1,437646464Community ServicesParks, Recreation, &Planning & BuildingPlanning&Building9898Planning&Building98Residents of theCity of Santa AnaLibraryLibrary404026Library40City AttorneyPublic WorksPublicWorksCity Att327327PublicWorks32715CouncillMayor and CityanagerCity MaanagerCityMaPolice Department653yyanagerCityMa7Finance & ManagementServices70City ClerkCityCInformation Technology23Community Development82Human Resources3231 This Page Intentionally Left Blank 32 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 Administrative Receptionist (Excepted) (UC)1 (1)0 Assistant City Manager (EM) 2 2 City Manager (EM)11 Citywide Community Liaison (Excepted) (UC) 1 1 Deputy City Manager (EM) 1 1 Executive Assistant (Excepted) (UC) 3 3 Management Analyst (Excepted) (UC) 3 3 Principal Management Analyst (Excepted) (AM) 1 1 Public Affairs Information Officer (Excepted) (AM) 1 1 Senior Executive Assistant to the City Manager (Excepted) (AM) 1 1 Senior Graphics Artist (Excepted) (UC) 1 1 TOTAL CITY MANAGER'S OFFICE 16 (1)15 Assistant City Clerk (MM) 1 1 City Clerk (EM)11 Executive Secretary (UC) 1 1 Senior Deputy City Clerk 2 2 Senior Office Assistant 2 2 TOTAL CITY CLERK'S OFFICE 707 Assistant City Attorney (Excepted) (MM) 6 1 7 Chief Assistant City Attorney (Excepted) (MM) 1 1 Chief Assistant City Attorney-Employee Relations (Excepted) (CMM) 1 1 City Attorney (EM)11 City Attorney’s Office Executive Legal Assistant (Excepted) (AM)11 Deputy City Attorney (Excepted) (MM)11 Management Analyst – Police Oversight Commission (Excepted) (UC)11 Paralegal (Excepted) (UC)32 5 Senior Assistant City Attorney (Excepted) (MM) 3 3 Senior Legal Management Analyst (Excepted) (AM) 1 1 Senior Paralegal (Excepted) (UC) 3 3 Senior Assistant City Attorney - Employee Relations (Excepted) (CMM)11 TOTAL CITY ATTORNEY'S OFFICE 23 3 26 Benefits and Compensation Manager (MM) 1 1 Employee Relations Analyst (UCE) 2 2 Employee Relations Manager (CMM) 1 1 Executive Director of Human Resources (EM) 1 1 Executive Secretary – Human Resources (UCE) 1 1 Human Resources Analyst (UC) 4 4 Human Resources Operations Manager (CMM) 1 1 Human Resources Technician (UC) 4 4 Management Analyst (UC) 1 1 Organizational Development and Training Manager (MM) 1 1 Payroll Systems Analyst (UC) 1 1 Principal Employee Relations Analyst (CAM) 1 1 Principal Human Resources Analyst (AM) 2 2 Risk Management Analyst (UC) 2 2 Risk Management Assistant (UC) 1 1 Risk Management Specialist (UC) 1 1 Risk Management Supervisor (AM) 1 1 Risk Manager (MM)11 Safety Administrator (MM) 1 1 Senior Employee Relations Analyst (CAM) 1 1 Senior Human Resources Analyst (AM) 2 2 Citywide Position Summary 33 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 Senior Organizational Development and Training Analyst (AM) 1 1 TOTAL HUMAN RESOURCES 32 0 32 Accountant I 22 Accountant II 55 Accounting Assistant 22 Accounting Manager (MM)11 Accounts Payable Supervisor 11 Administrative Services Manager (MM) 1 1 Assistant Buyer 11 Assistant Director of Finance and Management Services (MM) 1 1 Budget and Research Manager (AM) 1 1 Business Tax Collector / Inspector 2 2 Buyer 3 (1)2 Central Services Supervisor 11 Customer Service Representative 11 11 Data Entry Office Assistant 11 Executive Director of Finance and Management Services (EM) 1 1 Executive Secretary (UC)11 Financial Analyst (UC)11 Meter Reader Collector 5 (1)4 Payroll Manager (AM)11 Payroll Systems Analyst (UC)1 (1)0 Payroll Technician (UC)44 Purchasing Supervisor 11 Reprographic Equipment Operator 1 1 Revenue Supervisor 11 Senior Accountant 33 Senior Accounting Assistant 66 Senior Budget Analyst (AM)22 Senior Buyer 11 Senior Financial Analyst (AM)11 Senior Management Analyst (AM) 1 1 Senior Payroll Technician (UC) 1 1 Supervising Accountant 11 Tax Compliance Officer 11 Treasury and Customer Services Manager (MM) 1 1 Treasury Services Specialist 11 Treasury Services Supervisor 11 Utilities Billing / Systems Technician 2 2 Utilities Customer Service Supervisor 1 1 TOTAL FINANCE & MANAGEMENT SERVICES AGENCY 73 (3)70 Executive Secretary (UC)11 Graphics Designer I 11 Librarian 99 Library Operations Manager (MM) 1 1 Library Services Assistant 55 Library Services Director (EM) 1 1 Library Technician 44 Management Aide (UC)11 Principal Librarian 44 Principal Management Analyst (AM) 1 1 Senior Librarian 88 Senior Library Technician 33 Supervising Library Services Assistant 1 1 TOTAL LIBRARY 40 0 40 Deputy Parks, Recreation, and Community Services Director (Recreation) (MM) 1 1 34 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 Deputy Parks, Recreation, and Community Services Director (Zoo) (MM) 1 1 Executive Director of Parks, Recreation, and Community Services (EM) 1 1 Executive Secretary (UC)11 General Maintenance Worker 2 2 Graphics Designer II 1 (1)0 Lead Accounting Assistant 11 Management Aide (UC)2 (1)1 Management Analyst (UC)11 Principal Management Analyst (AM) 1 1 Recreation and Community Services Supervisor 7 7 Recreation Program Coordinator 10 2 12 Recreation Specialist 14 (1)13 Senior Accounting Assistant 1 (1)0 Senior Management Analyst (AM) 1 1 Transportation Driver 33 Zoo Animal Care Manager (AM) 1 1 Zoo Curator of Education 11 Zoo Education Specialist 44 Zoo Keeper I 77 Zoo Keeper II 33 Zoo Operations Coordinator 11 Zoo Veterinarian (MM)11 TOTAL PARKS, RECREATION, & COMMUNITY SERVICES AGENCY 66 (2)64 Accounting Assistant 11 Animal Service Officer I 22 Background Investigator 33 Correctional Manager (RM)11 Correctional Officer I 73 73 Correctional Supervisor 99 Crime Research Analyst 44 Emergency Operations Coordinator 1 1 Executive Secretary to the Police Chief (UC) 1 1 Firearms Examiner 11 Forensic Services Supervisor 22 Forensic Specialist I 9 (1)8 Forensic Specialist II 22 Graphics Designer I 11 Human Resources Analyst (UC) 1 1 Human Resources Specialist (UC) 2 2 Information Technology Support Technician II 2 2 Jail Administrator (RM)11 Lead Correctional Records Specialist 4 4 Lead Police Records Specialist 3 (1)2 Management Aide (UC)1 (1)0 Park Ranger 2 (2)0 Parking Control Officer 10 (2)8 Police Administrative Budget Manager (RM) 1 1 Police Administrative Manager (RM) 1 1 Police Athletic / Activities League Assistant Director 2 2 Police Captain (RM)33 Police Chief (EM)11 Police Communications Manager (RM) 1 1 Police Communications Supervisor 4 4 Police Community Services Specialist 1 1 Police Evidence and Supply Specialist 9 9 Police Evidence and Supply Supervisor 2 2 Police Fiscal Services Supervisor 1 1 Police Investigative Specialist 13 13 Police Lieutenant (RM)14 14 Police Officer 338 338 Police Oversight Commission Secretary (UC) 1 1 35 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 Police Photo / Video Specialist 1 1 Police Records Supervisor 22 Police Sergeant 44 44 Police Service Officer 88 Police Services Dispatcher 37 37 Police Systems Manager (RM) 1 1 Police Systems Supervisor 11 Rangemaster 11 Security Electronics Technician 1 1 Senior Accounting Assistant 33 Senior Correctional Records Specialist 8 (1)7 Senior Human Resources Analyst (AM) 1 1 Senior Management Analyst (AM) 1 1 Senior Office Assistant 12 (1)11 Senior Office Specialist 11 Senior Parking Control Officer 1 1 Senior Police Records Specialist 11 (3)8 Senior Systems Administrator 2 2 Video Technician 11 TOTAL POLICE DEPARTMENT 665 (12)653 Accounting Assistant 11 Administrative Services Manager (MM) 1 1 Assistant Community Planner 1 1 Assistant Director of Planning and Building (MM) 1 1 Assistant Planner I 22 Assistant Planner II 11 Associate Plan Check Engineer 4 4 Associate Planner 33 Building Safety Manager (MM) 1 1 Code Enforcement Associate 2 (1)1 Code Enforcement Manager (MM) 1 1 Code Enforcement Officer 23 23 Code Enforcement Principal (AM) 2 2 Code Enforcement Supervisor 4 4 Executive Director of Planning and Building Safety (EM) 1 1 Executive Secretary (UC)11 Management Analyst (UC)11 Permit Services Principal (AM) 1 1 Permit Services Processor 22 Permit Services Technician 33 Planning Commission Secretary 1 1 Planning Manager (MM)11 Planning Technician 3 (1)2 Principal Building Inspector (AM) 1 1 Principal Community Planner (AM) 1 1 Principal Management Analyst (AM) 0 1 1 Principal Plan Check Engineer (MM) 1 1 Principal Planner (AM)22 Receptionist 22 Records Specialist 11 Secretary 11 Senior Associate Plan Check Engineer 2 2 Senior Building Inspector 12 (2)10 Senior Community Planner 22 Senior Management Analyst (AM) 1 (1)0 Senior Office Assistant 66 Senior Permit Services Technician 2 2 Senior Plan Check Engineer 22 Senior Planner 33 Supervising Building Inspector 2 2 36 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 TOTAL PLANNING & BUILDING AGENCY 102 (4)98 Accounting Assistant 2 (1)1 Administrative Services Manager (MM) 1 1 Assistant Engineer 19 1 20 Assistant Fleet Services Technician 1 1 Assistant Instrument Technician 2 2 Assistant Public Works Maintenance Manager (AM) 2 2 Associate Engineer 15 15 Associate Traffic Operations Engineer 1 (1)0 Building Maintenance Supervisor 2 2 Building Maintenance Technician 10 10 Construction Inspector 66 Corporate Yard Maintenance Attendant 2 2 Data Entry Office Assistant 11 Deputy City Engineer (MM)11 Deputy Public Works Director / City Engineer (MM) 1 1 Deputy Public Works Director / Maintenance Services Manager (MM) 1 1 Deputy Public Works Director / Parks, Fleet, and Facilities Manager (MM) 1 1 Deputy Public Works Director / Water Resources Manager (MM) 1 1 Engineering Aide 88 Engineering Technician 77 Enterprise Program Manager (AM) 1 1 Equipment Operator 527 Equipment Operator - Water Services 13 13 Executive Director of Public Works (EM) 1 1 Executive Secretary (UC)11 Facilities Maintenance Manager (AM) 1 1 Fleet Parts Specialist 22 Fleet Services Manager (AM)11 Fleet Services Supervisor 22 Fleet Services Technician II 99 Fleet Services Technician III 44 General Maintenance Assistant 2 2 General Maintenance Leader 11 General Maintenance Supervisor 1 1 General Maintenance Worker 8 8 Instrument Technician 11 Lead Accounting Assistant 11 Maintenance Worker II 14 4 18 Management Aide (UC)6 (1)5 Management Analyst (UC)55 NPDES Manager 11 Office Assistant 11 Park and Landscape Design Manager (MM) 1 1 Park Services Inspection Supervisor 2 2 Park Services Inspector II 8 (2)6 Park Services Superintendent (MM) 1 1 Principal Civil Engineer (MM)55 Principal Management Analyst (AM) 1 1 Public Works Contracts Administrator 2 2 Public Works Crew Leader 44 Public Works Dispatcher 11 Public Works Projects Manager 7 (1)6 Public Works Projects Specialist 5 5 Public Works Safety Assistant 1 1 Public Works Safety Coordinator 1 1 Records Specialist 11 Sanitation Inspector II 44 Senior Accounting Assistant 99 Senior Associate Engineer 415 Senior Civil Engineer 10 10 37 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 Senior Construction Inspector 2 2 Senior Engineer (T)55 Senior Management Analyst (AM) 2 1 3 Senior Office Assistant 66 Solid Waste Enforcement Officer 3 3 Stock Clerk 11 Storekeeper 11 Stores and City Yard Property Specialist 1 1 Stormwater Coordinator 22 Street Lighting Maintenance Worker 2 2 Street Maintenance Supervisor 3 3 Systems Technician 11 Tree Maintenance Supervisor 1 1 Tree Trimmer 33 Water Conservation Specialist 1 1 Water Services Crew Leader 33 Water Services Meter Repairer II 6 6 Water Services Quality Coordinator 1 1 Water Services Quality Inspector 4 4 Water Services Quality Supervisor 1 1 Water Services Superintendent (MM) 2 2 Water Services Supervisor 33 Water Services Utility Inspector 2 2 Water Services Worker II 25 25 Water Systems Electrician 22 Water Systems Operator II 66 Water Systems Operator III 33 TOTAL PUBLIC WORKS AGENCY 324 3 327 Administrative Services Manager (MM) 1 1 Arts and Culture Specialist 11 Code Enforcement Officer 2 (2)0 Community Development Analyst 4 4 Community Development Commission Secretary 1 1 Economic Development Manager (MM) 1 1 Economic Development Specialist I 4 4 Economic Development Specialist II 1 1 Economic Development Specialist III 4 4 Executive Director of Community Development (EM) 1 1 Executive Secretary (UC)11 Homeless Services Division Manager (MM) 1 1 Housing Authority Analyst 11 Housing Authority Coordinator 1 1 Housing Authority Operations Supervisor (T) 1 1 Housing Division Manager (MM) 1 1 Housing Programs Analyst 415 Housing Programs Coordinator 2 2 Housing Specialist II 11 11 Housing Specialist III 33 Management Aide (UC)11 Management Analyst (UC)44 Parking Meter Operations Supervisor 1 1 Parking Meter Technician I 11 Parking Meter Technician II 22 Rent Stabilization Manager (MM) 1 1 Residential Construction Specialist 1 1 Senior Accounting Assistant 33 Senior Office Assistant 55 Senior Office Specialist 11 Workforce Specialist I 11 Workforce Specialist II 13 13 Workforce Specialist III 22 38 Authorized Personnel Adopted FY25-26 Workforce Changes Proposed FY26-27 Workforce Specialist IV 11 TOTAL COMMUNITY DEVELOPMENT AGENCY 83 (1)82 Chief Technology Innovations Officer (EM) 1 1 Executive Secretary (UC)1 (1)0 GIS Administrator 11 GIS Systems Analyst / Programmer 2 2 Information Services Representative 1 (1)0 Information Technology Applications Manager (MM) 1 1 Information Technology Infrastructure Manager (MM) 1 1 Information Technology Infrastructure Supervisor (AM) 1 1 Information Technology Support Supervisor 1 1 Information Technology Support Technician II 3 1 4 Management Analyst (UC)011 Network Specialist / WAN Systems Administrator 1 (1)0 Principal Programmer Analyst 7 7 Programmer Analyst 11 Senior Management Analyst (AM) 0 1 1 Senior Programmer Analyst 11 Senior Systems Administrator 1 (1)0 TOTAL INFORMATION TECHNOLOGY 24 (1)23 AUTHORIZED GRAND TOTAL*1,455 (18)1,437 *In FY23-24, the City changed its methodology for calculating full-time headcount. All full-time headcount is now calculated based on authorized positions, regardless of funding status. 39 This Page Intentionally Left Blank 40 GENERAL FUND & MISCELLANEOUS REVENUES FFFFFFFFFFFYYYYYYYYYYYY 222222222220000000000022222222222666666666666--------2222222222277777777777 PPPPPPPPPPPRRRRRRRRRRROOOOOOOOOOOPPPPPPPPPPPOOOOOOOOOOOSSSSSSSSSSSEEEEEEEEEEDDDDDDDDDDD BBBBBBBBBBBUUUUUUUUUUUDDDDDDDDDDDGGGGGGGGGGGEEEEEEEEEETTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 41 This Page Intentionally Left Blank 42 GENERAL FUND MISCELLANEOUS REVENUE ACCOUNTING UNIT MISCELLANEOUS REVENUE 01102002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50011 Property Tax 47,000,866 48,902,645 50,037,650 51,880,600 50012 Santa Ana Residual 11,416,888 11,385,669 11,923,700 11,573,700 50015 Prop Tax Pass-through 2,277,134 2,404,450 2,500,000 2,500,000 50016 Prop Tax-In Lieu VLF 42,756,250 44,465,670 45,839,560 47,797,300 50020 Sales Tax 59,808,691 58,567,655 59,908,190 59,571,250 50021 Half-Cent Sales Tax (Safety) 2,509,443 2,803,297 2,800,000 2,800,000 50022 Sales Tax - Measure X 83,602,679 82,628,202 83,953,880 84,044,220 50030 Hotel Visitor's Tax 9,506,727 9,475,393 9,500,000 9,500,000 50031 Utility User Tax-Electric 17,772,193 19,142,720 18,800,000 18,700,000 50032 Utility User Tax-Gas 3,199,543 3,408,413 3,300,000 3,400,000 50033 Utility User Tax-Telephone 4,085,954 3,711,207 3,750,000 3,750,000 50034 Utility User Tax-Water 3,431,772 3,592,076 3,400,000 3,600,000 50045 Business Tax 16,849,611 17,733,167 17,500,000 18,299,000 50046 Medical Marijuana Taxes 397,539 323,785 350,000 300,000 50050 Gas Utility 797,464 529,952 700,000 600,000 50051 Electrical Utility 1,817,086 1,868,071 1,900,000 1,850,000 50053 CATV Franchise Fee 812,384 888,196 1,000,000 900,000 50057 Refuse Franchise Fee – Commercial 120 0 0 0 50058 Refuse Franchise Fee 9,555,441 10,401,281 10,000,000 10,750,000 50100 Commercial Cannabis - Cultivation Tax 922,218 1,020,455 950,000 1,175,000 50101 Commercial Cannabis - Distribution Tax 1,045,213 1,220,180 1,125,000 1,250,000 50102 Commercial Cannabis - Manufacturing Tax 273,485 270,746 270,000 300,000 50103 Commercial Cannabis - Testing Facility Tax 6,335 5,847 5,000 6,000 50104 Adult-Use Retail Business Cannabis Tax 13,464,904 11,315,510 9,951,460 10,085,000 50117 Cannabis Shared Manufacturer 6,089 2,476 0 0 50200 Documentary Stamp Tax 1,252,105 1,211,481 1,200,000 1,150,000 50201 Homeowner Prop Tax Subvention 178,549 175,777 180,000 180,000 50501 Motor Vehicle Licenses 383,423 490,036 400,000 425,000 53632 Technology Fee Surcharge 0 0 0 750,000 53902 Misc Service Charge 6,034 0 0 0 53916 Military Recognition Banner Program Fee 187 3,332 0 0 57000 Expense Reimbursement 0 143,425 0 0 57010 Miscellaneous Recoveries 228,849 219,160 150,000 175,000 57020 SEIU Leave Reimbursement 74,992 69,506 0 20,000 57070 Sale of Printed Material 694 955 0 0 57306 Overhead-Golf Course 0 0 0 100,000 57901 Indirect Cost Recovery 9,250,093 9,428,645 11,375,920 14,263,390 57960 Rental Of Property 183,420 206,306 180,000 200,000 57972 Sale of Equipment 0 73,718 0 0 58000 Earning On Investments 5,813,347 2,457,976 3,250,000 3,400,000 58005 Investment Income-Trustee 733,982 2,189,199 0 150,000 59000 Transfer From Fund 078 0 310,000 0 0 59000 Transfer From Fund 083 0 690,000 0 0 59000 Transfer From Fund 400 0 53,469 0 0 SUBTOTAL REVENUES 351,421,706 353,790,049 356,200,360 365,445,460 TOTAL 351,421,706 353,790,049 356,200,360 365,445,460 43 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY MISCELLANEOUS REVENUE ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57000 Expense Reimbursement 22,297 32,340 0 0 58000 Earning On Investments 287,000 317,590 0 0 59000-011 Transfer From Fund 011 10,484,070 9,228,087 8,208,260 8,544,000 TOTAL REVENUES 10,793,366 9,578,017 8,208,260 8,544,000 44 CANNABIS PUBLIC BENEFIT FUND MISCELLANEOUS REVENUE ACCOUNTING UNIT CANNABIS PUBLIC BENEFIT 01202002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57000 Expense Reimbursement 22,297 32,340 0 0 58000 Earning On Investments 287,000 317,590 0 0 59000 Transfer From Fund 011 10,484,070 9,228,087 8,208,260 8,544,000 SUBTOTAL REVENUES 10,793,366 9,578,017 8,208,260 8,544,000 TOTAL 10,793,366 9,578,017 8,208,260 8,544,000 45 CAPITAL OUTLAY FUND DEPARTMENT RESOURCE SUMMARY MISCELLANEOUS REVENUE ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57960 Rental Of Property 423,500 423,500 0 0 59000-011 Transfer From Fund 011 292,000 292,000 0 0 TOTAL REVENUES 715,500 715,500 0 0 46 CAPITAL OUTLAY FUND MISCELLANEOUS REVENUE ACCOUNTING UNIT MISCELLANEOUS REVENUE 05102002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57960 Rental Of Property 423,500 423,500 0 0 59000 Transfer From Fund 011 292,000 292,000 0 0 SUBTOTAL REVENUES 715,500 715,500 0 0 TOTAL 715,500 715,500 0 0 47 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY MISCELLANEOUS REVENUE ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52008 Federal Grant-Direct COVID 33,048,140 40,192,159 0 0 57960 Rental Of Property 22,300 0 0 0 TOTAL REVENUES 33,070,440 40,192,159 0 0 48 AMERICAN RESCUE PLAN ACT (ARPA) MISCELLANEOUS REVENUE ACCOUNTING UNIT AMERICAN RESCUE PLAN 18102002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52008 Federal Grant-Direct COVID 33,048,140 40,192,159 0 0 57960 Rental Of Property 22,300 0 0 0 SUBTOTAL REVENUES 33,070,440 40,192,159 0 0 TOTAL 33,070,440 40,192,159 0 0 49 This Page Intentionally Left Blank 50 CITY MANAGER FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000022222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222266666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666--------------------------------------------------------------222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 51 This Page Intentionally Left Blank 52 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Administrative Receptionist (Excepted) (UC)1 (1)0 Assistant City Manager (EM) 2 2 City Manager (EM) 1 1 Citywide Community Liaison (Excepted) (UC) 1 1 Deputy City Manager (EM) 1 1 Executive Assistant (Excepted) (UC) 3 3 Management Analyst (Excepted) (UC) 3 3 Principal Management Analyst (Excepted) (AM) 1 1 Public Affairs Information Officer (Excepted) (AM) 1 1 Senior Executive Assistant to the City Manager (Excepted) (AM) 1 1 Senior Graphics Artist (Excepted) (UC) 1 1 Authorized Total 16 (1)15 GENERAL FUND 15.00 15.00 City Manager's Office Position Summary TOTAL AUTHORIZED POSITIONS 53 This Page Intentionally Left Blank 54 GENERAL FUND DEPARTMENT RESOURCE SUMMARY CITY MANAGER ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01103010 CITY MANAGER 3,290,454 3,363,024 3,795,070 3,382,820 01103012 PUBLIC INFORMATION OFFICE 0 0 0 937,450 01103017 CMO - SERVICE ENHANCEMENT 200,000 100,000 300,000 300,000 TOTAL EXPENDITURES 3,490,454 3,463,024 4,095,070 4,620,270 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,742,728 2,671,106 3,118,830 3,335,350 62000 CONTRACTUALS 400,260 288,288 424,690 892,000 63000 COMMODITIES 49,390 105,753 114,350 68,660 65000 FIXED CHARGES 294,507 342,871 437,200 324,260 66000 CAPITAL 3,568 55,006 0 0 TOTAL 3,490,454 3,463,024 4,095,070 4,620,270 55 GENERAL FUND CITY MANAGER ACCOUNTING UNIT CITY MANAGER 01103010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,890,685 1,875,999 2,290,510 2,180,180 61010 Salaries Cash Out/Separation 209,273 170,311 10,970 0 61020 Salaries Part-Time 113,809 93,746 161,610 0 61040 Salaries Overtime 1,372 9,647 0 15,000 61100 Retirement-Employer Normal Cost 140,785 131,339 176,610 143,340 61102 Retirement- Employer Unfunded- Miscellaneous 0 10,820 0 0 61110 Part-Time Retirement 703 511 3,020 0 61120 Medicare Insurance 29,178 32,077 34,810 30,090 61130 Health Insurance 235,225 219,999 309,120 301,650 61170 Retiree Health Benefits 13,972 16,988 21,560 19,940 61180 Worker Compensation Insurance 107,726 109,670 110,620 127,700 SUBTOTAL SALARIES & BENEFITS 2,742,728 2,671,106 3,118,830 2,817,900 62010 Communications 49,896 49,257 32,390 0 62120 Training, Transportation, Meetings 13,850 62,168 25,000 20,000 62131 SAMA Wellness and Fitness Program Reimbursements 0 0 1,500 1,500 62140 Membership, Subscription & Dues 1,491 32,863 10,000 10,000 62300 Contract Services-Professional 122,140 26,411 33,300 133,000 62600 Parking Validation 3,883 3,589 4,500 4,500 62700 Auto Expense 9,000 14,000 18,000 18,000 SUBTOTAL CONTRACTUALS 200,260 188,288 124,690 187,000 63001 Miscellaneous Operating Expenses 48,866 102,637 111,500 50,810 63300 Gas & Diesel 525 3,116 2,850 2,850 SUBTOTAL COMMODITIES 49,390 105,753 114,350 53,660 65000 Building Rental 42,420 47,701 157,430 0 65010 Rental City Equipment 8,437 14,829 9,480 15,880 65011 Equipment Replacement Charges 2,550 3,060 3,060 0 65012 Accident Repair & Replacement 525 1,710 0 0 65030 IT Wireless Charges 0 0 0 20,640 65040 IT Maintenance Charge 79,640 100,929 90,840 91,510 65055 Communications- Landlines 12,199 14,053 12,470 12,410 65100 Insurance Charges 130,127 141,005 147,580 167,430 65105 Benefits Overhead 18,609 19,585 16,340 16,390 SUBTOTAL FIXED CHARGES 294,507 342,871 437,200 324,260 66400 Machinery & Equipment 0 50,089 0 0 66511 Computer Software Subscriptions 3,568 4,917 0 0 SUBTOTAL CAPITAL 3,568 55,006 0 0 TOTAL 3,290,454 3,363,024 3,795,070 3,382,820 56 GENERAL FUND CITY MANAGER ACCOUNTING UNIT PUBLIC INFORMATION OFFICE 01103012 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 0 0 408,530 61100 Retirement-Employer Normal Cost 0 0 0 33,890 61120 Medicare Insurance 0 0 0 5,700 61130 Health Insurance 0 0 0 65,490 61170 Retiree Health Benefits 0 0 0 3,840 SUBTOTAL SALARIES & BENEFITS 0 0 0 517,450 62120 Training, Transportation, Meetings 0 0 0 5,000 62300 Contract Services-Professional 0 0 0 400,000 SUBTOTAL CONTRACTUALS 0 0 0 405,000 63001 Miscellaneous Operating Expenses 0 0 0 15,000 SUBTOTAL COMMODITIES 0 0 0 15,000 TOTAL 0 0 0 937,450 57 GENERAL FUND CITY MANAGER ACCOUNTING UNIT CMO - SERVICE ENHANCEMENT 01103017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 200,000 100,000 300,000 300,000 SUBTOTAL CONTRACTUALS 200,000 100,000 300,000 300,000 TOTAL 200,000 100,000 300,000 300,000 58 CATV FUND DEPARTMENT RESOURCE SUMMARY CITY MANAGER ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50054 CATV Peg Access Support 360,532 81,219 0 0 58000 Earning On Investments 27,582 29,462 0 0 TOTAL REVENUES 388,114 110,681 0 0 EXPENDITURES 02103010 CATV CAPITAL SUPPORT (PEG) 12,640 482,818 200,000 220,000 TOTAL EXPENDITURES 12,640 482,818 200,000 220,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 3,535 200,000 0 63000 COMMODITIES 12,640 356 0 0 66000 CAPITAL 0 478,926 0 220,000 TOTAL 12,640 482,818 200,000 220,000 59 CATV FUND CITY MANAGER ACCOUNTING UNIT CATV CAPITAL SUPPORT (PEG)02103002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50054 CATV Peg Access Support 360,532 81,219 0 0 58000 Earning On Investments 27,582 29,462 0 0 SUBTOTAL REVENUES 388,114 110,681 0 0 TOTAL 388,114 110,681 0 0 60 CATV FUND CITY MANAGER ACCOUNTING UNIT CATV CAPITAL SUPPORT (PEG)02103010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 3,535 200,000 0 SUBTOTAL CONTRACTUALS 0 3,535 200,000 0 63001 Miscellaneous Operating Expenses 12,640 356 0 0 SUBTOTAL COMMODITIES 12,640 356 0 0 66200 Buildings & Building Improvements 0 478,926 0 220,000 SUBTOTAL CAPITAL 0 478,926 0 220,000 TOTAL 12,640 482,818 200,000 220,000 61 OPIOID REMEDIATION DEPARTMENT RESOURCE SUMMARY CITY MANAGER ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57492 Opioid Settlements-Abatement 0 2,367,976 1,110,440 0 57493 Opioid Settlements-Subdivision 0 238,098 293,010 0 57494 Opioid Settlements-Bankruptcy Abatement 0 93,244 0 0 58000 Earning On Investments 0 55,094 0 0 TOTAL REVENUES 0 2,754,411 1,403,450 0 EXPENDITURES 11103010 OPIOID REMEDIATION - CMO 0 428,177 1,403,450 0 TOTAL EXPENDITURES 0 428,177 1,403,450 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 428,177 1,192,930 0 69000 MISCELLANEOUS 0 0 210,520 0 TOTAL 0 428,177 1,403,450 0 62 OPIOID REMEDIATION CITY MANAGER ACCOUNTING UNIT OPIOID REMEDIATION REVENUE - CMO 11103002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57492 Opioid Settlements-Abatement 0 2,367,976 1,110,440 0 57493 Opioid Settlements-Subdivision 0 238,098 293,010 0 57494 Opioid Settlements-Bankruptcy Abatement 0 93,244 0 0 58000 Earning On Investments 0 55,094 0 0 SUBTOTAL REVENUES 0 2,754,411 1,403,450 0 TOTAL 0 2,754,411 1,403,450 0 63 OPIOID REMEDIATION CITY MANAGER ACCOUNTING UNIT OPIOID REMEDIATION - CMO 11103010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 428,177 1,192,930 0 SUBTOTAL CONTRACTUALS 0 428,177 1,192,930 0 69011 Reserve Appropriation 0 0 210,520 0 SUBTOTAL MISCELLANEOUS 0 0 210,520 0 TOTAL 0 428,177 1,403,450 0 64 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY CITY MANAGER ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18103013 ARPA - CMO 504,282 1,351,401 0 0 TOTAL EXPENDITURES 504,282 1,351,401 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 117,512 31,052 0 0 62000 CONTRACTUALS 380,516 0 0 0 65000 FIXED CHARGES 6,254 1,568 0 0 66000 CAPITAL 0 1,318,782 0 0 TOTAL 504,282 1,351,401 0 0 65 AMERICAN RESCUE PLAN ACT (ARPA) CITY MANAGER ACCOUNTING UNIT ARPA - CMO 18103013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 78,176 19,117 0 0 61010 Salaries Cash Out/Separation 0 779 0 0 61040 Salaries Overtime 262 233 0 0 61100 Retirement-Employer Normal Cost 9,397 2,336 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 12,271 4,082 0 0 61120 Medicare Insurance 1,275 329 0 0 61130 Health Insurance 10,900 2,913 0 0 61170 Retiree Health Benefits 696 191 0 0 61180 Worker Compensation Insurance 4,534 1,071 0 0 SUBTOTAL SALARIES & BENEFITS 117,512 31,052 0 0 62300 Contract Services-Professional 380,516 0 0 0 SUBTOTAL CONTRACTUALS 380,516 0 0 0 65100 Insurance Charges 5,472 1,376 0 0 65105 Benefits Overhead 782 191 0 0 SUBTOTAL FIXED CHARGES 6,254 1,568 0 0 66220 Improvements Other Than Building 0 1,318,782 0 0 SUBTOTAL CAPITAL 0 1,318,782 0 0 TOTAL 504,282 1,351,401 0 0 66 CITY COUNCIL FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYY 22222222222222222222222222222222222222000000000000000000000000000000000000000000000000000002222222222222222266666666666666666---------------------22222222222222222222222222222222222277777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 67 This Page Intentionally Left Blank 68 GENERAL FUND DEPARTMENT RESOURCE SUMMARY CITY COUNCIL ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01104012 CITY COUNCIL LEGISLATIVE 777,106 967,516 1,033,270 1,058,730 TOTAL EXPENDITURES 777,106 967,516 1,033,270 1,058,730 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 165,153 180,134 176,970 202,430 62000 CONTRACTUALS 505,148 601,015 788,800 783,800 63000 COMMODITIES 43,023 114,558 67,500 72,500 65000 FIXED CHARGES 63,610 71,530 0 0 66000 CAPITAL 173 278 0 0 TOTAL 777,106 967,516 1,033,270 1,058,730 69 GENERAL FUND CITY COUNCIL ACCOUNTING UNIT CITY COUNCIL LEGISLATIVE 01104012 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61020 Salaries Part-Time 84,000 85,112 84,000 84,000 61100 Retirement-Employer Normal Cost 4,298 5,195 5,750 7,100 61110 Part-Time Retirement 493 1,212 1,320 900 61120 Medicare Insurance 2,313 2,811 2,900 1,230 61130 Health Insurance 74,048 85,804 83,000 109,200 SUBTOTAL SALARIES & BENEFITS 165,153 180,134 176,970 202,430 62010 Communications 503 378 0 0 62120 Training, Transportation, Meetings 30,464 49,105 78,500 78,500 62140 Membership, Subscription & Dues 31,473 1,298 24,800 24,800 62300 Contract Services-Professional 147,525 152,791 208,200 203,200 62302 Contracted Vendor Personnel Services 246,759 345,682 420,000 420,000 62600 Parking Validation 6,425 9,760 15,300 15,300 62700 Auto Expense 42,000 42,000 42,000 42,000 SUBTOTAL CONTRACTUALS 505,148 601,015 788,800 783,800 63001 Miscellaneous Operating Expenses 26,189 77,061 52,500 52,500 63030 Legislative Community Events S 16,834 37,498 15,000 20,000 SUBTOTAL COMMODITIES 43,023 114,558 67,500 72,500 65000 Building Rental 63,610 71,530 0 0 SUBTOTAL FIXED CHARGES 63,610 71,530 0 0 66511 Computer Software Subscriptions 173 278 0 0 SUBTOTAL CAPITAL 173 278 0 0 TOTAL 777,106 967,516 1,033,270 1,058,730 70 CITY CLERK FFFFFFFFFFFFFFFFFFFYYYYYYYYYYYY 22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222220000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000002222222222222222222222222222222222222222222222222222222222222222266666666666666666666----------222222222222222222222222222227777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 71 This Page Intentionally Left Blank 72 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Assistant City Clerk (MM) 1 1 City Clerk (EM) 1 1 Executive Secretary (UC) 1 1 Senior Deputy City Clerk 2 2 Senior Office Assistant 2 2 Authorized Total 7 0 7 7.00 7.00 GENERAL FUND City Clerk's Office Position Summary TOTAL AUTHORIZED POSITIONS 73 This Page Intentionally Left Blank 74 GENERAL FUND DEPARTMENT RESOURCE SUMMARY CITY CLERK ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01107017 CITY CLERK- SERVICE ENHANCEMENT 225,298 228,468 305,300 268,640 01107031 CITY CLERK- ADMIN 1,252,474 1,359,578 1,372,190 1,379,380 TOTAL EXPENDITURES 1,477,772 1,588,046 1,677,490 1,648,020 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 739,561 886,886 1,107,870 1,174,980 62000 CONTRACTUALS 574,967 508,467 306,980 307,080 63000 COMMODITIES 14,428 16,598 29,700 29,000 65000 FIXED CHARGES 148,234 174,959 181,830 135,260 66000 CAPITAL 582 1,137 51,110 1,700 TOTAL 1,477,772 1,588,046 1,677,490 1,648,020 75 GENERAL FUND CITY CLERK ACCOUNTING UNIT CITY CLERK- SERVICE ENHANCEMENT 01107017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 96,938 105,670 109,120 118,580 61010 Salaries Cash Out/Separation 0 4,538 0 0 61040 Salaries Overtime 2,018 0 0 0 61100 Retirement-Employer Normal Cost 4,445 4,408 4,150 3,530 61120 Medicare Insurance 1,424 1,524 1,570 1,650 61130 Health Insurance 25,637 26,162 26,640 28,440 61170 Retiree Health Benefits 887 946 1,000 1,050 61180 Worker Compensation Insurance 5,746 5,884 5,200 6,300 SUBTOTAL SALARIES & BENEFITS 137,094 149,131 147,680 159,550 62300 Contract Services-Professional 70,054 60,175 90,000 90,000 SUBTOTAL CONTRACTUALS 70,054 60,175 90,000 90,000 65040 IT Maintenance Charge 5,690 5,937 6,060 5,900 65055 Communications- Landlines 871 827 830 800 65100 Insurance Charges 10,616 11,348 9,640 11,330 65105 Benefits Overhead 974 1,051 1,090 1,060 SUBTOTAL FIXED CHARGES 18,151 19,162 17,620 19,090 66400 Machinery & Equipment 0 0 50,000 0 SUBTOTAL CAPITAL 0 0 50,000 0 TOTAL 225,298 228,468 305,300 268,640 76 GENERAL FUND CITY CLERK ACCOUNTING UNIT CITY CLERK- ADMIN 01107031 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 433,647 541,866 665,240 729,810 61010 Salaries Cash Out/Separation 0 2,975 5,230 13,030 61020 Salaries Part-Time 4,369 13,591 38,820 0 61040 Salaries Overtime 142 0 7,000 7,000 61100 Retirement-Employer Normal Cost 37,369 47,846 58,900 58,340 61110 Part-Time Retirement 164 0 860 0 61120 Medicare Insurance 6,368 7,961 9,610 9,820 61130 Health Insurance 90,552 87,698 140,280 153,820 61170 Retiree Health Benefits 3,978 4,911 6,240 6,620 61180 Worker Compensation Insurance 25,878 30,907 28,010 36,990 SUBTOTAL SALARIES & BENEFITS 602,466 737,755 960,190 1,015,430 62010 Communications 2,124 1,418 4,250 4,250 62120 Training, Transportation, Meetings 5,368 6,800 7,500 7,500 62123 Meals 7,707 8,265 8,000 8,000 62131 SAMA Wellness and Fitness Program Reimbursements 300 300 600 600 62140 Membership, Subscription & Dues 1,680 2,709 3,400 3,400 62200 Advertising 3,098 10,208 13,500 13,500 62300 Contract Services-Professional 450,990 384,699 138,730 138,830 62600 Parking Validation 27,647 27,893 35,000 35,000 62700 Auto Expense 6,000 6,000 6,000 6,000 SUBTOTAL CONTRACTUALS 504,914 448,292 216,980 217,080 63001 Miscellaneous Operating Expenses 14,428 16,598 29,700 29,000 SUBTOTAL COMMODITIES 14,428 16,598 29,700 29,000 65000 Building Rental 38,530 43,326 62,970 0 65030 IT Wireless Charges 0 0 0 1,670 65040 IT Maintenance Charge 34,130 41,559 36,340 35,430 65055 Communications- Landlines 5,228 5,787 4,990 4,800 65100 Insurance Charges 47,809 59,606 53,380 67,920 65105 Benefits Overhead 4,386 5,519 6,530 6,350 SUBTOTAL FIXED CHARGES 130,084 155,797 164,210 116,170 66511 Computer Software Subscriptions 582 1,137 1,110 1,700 SUBTOTAL CAPITAL 582 1,137 1,110 1,700 TOTAL 1,252,474 1,359,578 1,372,190 1,379,380 77 This Page Intentionally Left Blank 78 CITY ATTORNEY FFFFFFFYYYYYYYYYYY 2222222222222220000000000000222222222222222222222222222222222266666666666666666666666666666666666666----------22222222222222222222222222222222222277777777777777777777777777777777777777777777 PPPPPPRRRRRRROOOOOOOOOOOOOOOPPPPPPPOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 79 This Page Intentionally Left Blank 80 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Assistant City Attorney (Excepted) (MM) 6 1 7 Chief Assistant City Attorney (Excepted) (MM) 1 1 Chief Assistant City Attorney-Employee Relations (Excepted) (CMM) 1 1 City Attorney (EM) 1 1 City Attorney’s Office Executive Legal Assistant (Excepted) (AM)11 Deputy City Attorney (Excepted) (MM)11 Management Analyst – Police Oversight Commission (Excepted) (UC)11 Paralegal (Excepted) (UC)32 5 Senior Assistant City Attorney (Excepted) (MM) 3 3 Senior Legal Management Analyst (Excepted) (AM) 1 1 Senior Paralegal (Excepted) (UC) 3 3 Senior Assistant City Attorney - Employee Relations (Excepted) (CMM)11 Authorized Total 23 3 26 21.00 1.00 1.00 3.00 26.00 City Attorney's Office Position Summary TOTAL AUTHORIZED POSITIONS INTERNAL SERVICE FUND CANNABIS PUBLIC BENEFIT FUND GENERAL FUND OTHER RESTRICTED FUND 81 This Page Intentionally Left Blank 82 GENERAL FUND DEPARTMENT RESOURCE SUMMARY CITY ATTORNEY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01108017 CAO - SERVICE ENHANCEMENT 6,561 256,906 297,580 339,290 01108032 CITY ATTORNEY 3,278,439 3,619,292 4,939,110 5,226,360 TOTAL EXPENDITURES 3,285,000 3,876,198 5,236,690 5,565,650 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,231,527 2,519,946 3,254,680 3,681,290 62000 CONTRACTUALS 618,374 558,729 1,440,240 1,365,360 63000 COMMODITIES 51,194 297,317 40,000 39,540 65000 FIXED CHARGES 367,157 407,671 405,940 293,630 66000 CAPITAL 16,749 92,536 95,830 185,830 TOTAL 3,285,000 3,876,198 5,236,690 5,565,650 83 GENERAL FUND CITY ATTORNEY ACCOUNTING UNIT CAO - SERVICE ENHANCEMENT 01108017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 193,214 224,760 263,860 61100 Retirement-Employer Normal Cost 0 8,008 26,590 7,840 61120 Medicare Insurance 0 2,730 3,260 3,670 61130 Health Insurance 0 17,397 22,800 26,590 61170 Retiree Health Benefits 0 1,740 2,250 2,340 61180 Worker Compensation Insurance 0 11,320 4,500 12,360 SUBTOTAL SALARIES & BENEFITS 0 234,409 284,160 316,660 65040 IT Maintenance Charge 5,690 5,937 6,060 5,900 65055 Communications- Landlines 871 827 830 800 65100 Insurance Charges 0 13,815 5,440 14,870 65105 Benefits Overhead 0 1,919 1,090 1,060 SUBTOTAL FIXED CHARGES 6,561 22,497 13,420 22,630 TOTAL 6,561 256,906 297,580 339,290 84 GENERAL FUND CITY ATTORNEY ACCOUNTING UNIT CITY ATTORNEY 01108032 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,664,776 1,689,439 2,189,480 2,474,970 61010 Salaries Cash Out/Separation 18,960 54,957 37,770 54,350 61020 Salaries Part-Time 6,887 15,529 15,000 15,610 61040 Salaries Overtime 567 0 500 500 61100 Retirement-Employer Normal Cost 179,896 176,666 238,630 242,790 61102 Retirement- Employer Unfunded- Miscellaneous 0 790 0 0 61110 Part-Time Retirement 258 579 540 220 61120 Medicare Insurance 24,576 25,392 31,910 35,040 61130 Health Insurance 211,631 206,425 336,510 400,610 61170 Retiree Health Benefits 16,804 16,478 21,710 23,600 61180 Worker Compensation Insurance 107,171 99,283 98,470 116,940 SUBTOTAL SALARIES & BENEFITS 2,231,527 2,285,537 2,970,520 3,364,630 62010 Communications 8,192 3,784 9,240 9,240 62120 Training, Transportation, Meetings 11,639 7,018 10,000 10,000 62131 SAMA Wellness and Fitness Program Reimbursements 74 54 1,000 1,000 62140 Membership, Subscription & Dues 4,535 6,469 12,000 8,000 62300 Contract Services-Professional 580,816 520,929 1,015,000 944,120 62302 Contracted Vendor Personnel Services 0 0 380,000 380,000 62600 Parking Validation 13,117 20,475 13,000 13,000 SUBTOTAL CONTRACTUALS 618,374 558,729 1,440,240 1,365,360 63001 Miscellaneous Operating Expenses 51,194 33,527 40,000 39,540 63010 Furniture & Office Equipment 0 263,791 0 0 SUBTOTAL COMMODITIES 51,194 297,317 40,000 39,540 65000 Building Rental 144,630 162,640 152,190 0 65030 IT Wireless Charges 0 0 0 6,690 65040 IT Maintenance Charge 71,110 74,213 87,820 91,510 65055 Communications- Landlines 10,892 10,333 12,050 12,410 65100 Insurance Charges 117,218 121,159 124,670 144,000 65105 Benefits Overhead 16,746 16,828 15,790 16,390 SUBTOTAL FIXED CHARGES 360,596 385,173 392,520 271,000 66510 Computer Software 5,110 0 0 0 66511 Computer Software Subscriptions 11,639 92,536 95,830 185,830 SUBTOTAL CAPITAL 16,749 92,536 95,830 185,830 TOTAL 3,278,439 3,619,292 4,939,110 5,226,360 85 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY CITY ATTORNEY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01208010 CITY ATTORNEY ENFORCEMENT SERVICES 249,363 256,839 264,340 298,700 TOTAL EXPENDITURES 249,363 256,839 264,340 298,700 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 228,944 235,828 245,570 278,540 65000 FIXED CHARGES 20,419 21,011 18,770 20,160 TOTAL 249,363 256,839 264,340 298,700 86 CANNABIS PUBLIC BENEFIT FUND CITY ATTORNEY ACCOUNTING UNIT CITY ATTORNEY ENFORCEMENT SERVICES 01208010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 163,427 164,080 183,150 209,650 61010 Salaries Cash Out/Separation 0 9,665 0 0 61100 Retirement-Employer Normal Cost 21,686 21,232 21,670 22,380 61120 Medicare Insurance 2,331 2,292 2,660 2,920 61130 Health Insurance 27,192 26,571 27,480 31,270 61170 Retiree Health Benefits 3,221 1,737 1,830 2,020 61180 Worker Compensation Insurance 11,087 10,251 8,780 10,300 SUBTOTAL SALARIES & BENEFITS 228,944 235,828 245,570 278,540 65040 IT Maintenance Charge 5,690 5,937 6,060 5,900 65055 Communications- Landlines 871 827 830 800 65100 Insurance Charges 12,126 12,510 10,790 12,400 65105 Benefits Overhead 1,732 1,737 1,090 1,060 SUBTOTAL FIXED CHARGES 20,419 21,011 18,770 20,160 TOTAL 249,363 256,839 264,340 298,700 87 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY CITY ATTORNEY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18108013 ARPA-CAO 2,870 0 0 0 TOTAL EXPENDITURES 2,870 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,718 0 0 0 65000 FIXED CHARGES 152 0 0 0 TOTAL 2,870 0 0 0 88 AMERICAN RESCUE PLAN ACT (ARPA) CITY ATTORNEY ACCOUNTING UNIT ARPA-CAO 18108013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,893 0 0 0 61100 Retirement-Employer Normal Cost 238 0 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 137 0 0 0 61120 Medicare Insurance 26 0 0 0 61130 Health Insurance 303 0 0 0 61180 Worker Compensation Insurance 121 0 0 0 SUBTOTAL SALARIES & BENEFITS 2,718 0 0 0 65100 Insurance Charges 133 0 0 0 65105 Benefits Overhead 19 0 0 0 SUBTOTAL FIXED CHARGES 152 0 0 0 TOTAL 2,870 0 0 0 89 This Page Intentionally Left Blank 90 HUMAN RESOURCES FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222200000000000000000000000000000000000000000000000000000000000000000000000000000000022222222222222222222222222222222222222222222222222222222222222222222222222222222266666666666666666666666666666666666666666666666666666666---------------22222222222222222222222222222277777777777777777777777777777FFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY222222222222222222222222222222222222222222222222222222222222222222222222222220000000000000000000000000000000222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222666666666666666666666666666666666666666666666666666666622222222222222222222222227777777777777777777777 PPPPPPPPPPPPPRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 91 This Page Intentionally Left Blank 92 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Benefits and Compensation Manager (MM) 1 1 Employee Relations Analyst (UCE) 2 2 Employee Relations Manager (CMM) 1 1 Executive Director of Human Resources (EM) 1 1 Executive Secretary – Human Resources (UCE) 1 1 Human Resources Analyst (UC) 4 4 Human Resources Operations Manager (CMM) 1 1 Human Resources Technician (UC) 4 4 Management Analyst (UC) 1 1 Organizational Development and Training Manager (MM) 1 1 Payroll Systems Analyst (UC) 1 1 Principal Employee Relations Analyst (CAM) 1 1 Principal Human Resources Analyst (AM) 2 2 Risk Management Analyst (UC) 2 2 Risk Management Assistant (UC) 1 1 Risk Management Specialist (UC) 1 1 Risk Management Supervisor (AM) 1 1 Risk Manager (MM) 1 1 Safety Administrator (MM) 1 1 Senior Employee Relations Analyst (CAM) 1 1 Senior Human Resources Analyst (AM) 2 2 Senior Organizational Development and Training Analyst (AM) 1 1 Authorized Total 32 0 32 17.95 13.60 0.45 32.00 Human Resources Position Summary GENERAL FUND INTERNAL SERVICE FUND FEDERAL/STATE GRANTS TOTAL AUTHORIZED POSITIONS 93 This Page Intentionally Left Blank 94 GENERAL FUND DEPARTMENT RESOURCE SUMMARY HUMAN RESOURCES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01109050 HUMAN RESOURCES 2,445,233 2,105,804 2,832,530 2,749,070 01109051 HR EMPLOYEE RELATIONS-Service Enhancements 1,387,401 1,334,924 1,667,460 1,784,620 TOTAL EXPENDITURES 3,832,634 3,440,727 4,499,990 4,533,690 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,798,019 2,555,528 3,231,950 3,459,700 62000 CONTRACTUALS 663,768 436,584 676,450 558,700 63000 COMMODITIES 44,925 104,841 41,500 70,060 65000 FIXED CHARGES 319,841 316,669 399,090 312,360 66000 CAPITAL 6,081 27,106 151,000 132,870 TOTAL 3,832,634 3,440,727 4,499,990 4,533,690 95 GENERAL FUND HUMAN RESOURCES ACCOUNTING UNIT HUMAN RESOURCES 01109050 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,187,654 1,069,334 1,297,190 1,502,260 61010 Salaries Cash Out/Separation 2,545 32,084 6,600 18,750 61020 Salaries Part-Time 106,175 135,262 270,910 152,190 61040 Salaries Overtime 2,809 834 3,200 3,200 61100 Retirement-Employer Normal Cost 117,551 96,926 120,740 121,100 61110 Part-Time Retirement 2,923 4,112 6,300 2,710 61120 Medicare Insurance 18,950 18,126 19,800 21,980 61130 Health Insurance 166,341 129,339 198,650 218,910 61170 Retiree Health Benefits 11,466 10,072 12,650 14,060 61180 Worker Compensation Insurance 75,223 65,637 73,460 81,370 SUBTOTAL SALARIES & BENEFITS 1,691,637 1,561,727 2,009,500 2,136,530 62010 Communications 5,491 2,179 2,910 0 62120 Training, Transportation, Meetings 66,470 51,697 61,120 75,120 62131 SAMA Wellness and Fitness Program Reimbursements 1,104 1,377 1,650 1,500 62140 Membership, Subscription & Dues 18,199 20,161 20,000 35,000 62200 Advertising 11,520 12,372 11,450 10,000 62300 Contract Services-Professional 374,670 155,554 226,550 84,810 62302 Contracted Vendor Personnel Services 10,863 3,600 8,750 8,750 62322 Maintenance & Repair Machinery 995 1,603 500 0 62600 Parking Validation 7,611 8,070 10,000 10,000 62700 Auto Expense 900 1,200 900 1,200 SUBTOTAL CONTRACTUALS 497,823 257,813 343,830 226,380 63001 Miscellaneous Operating Expenses 35,956 51,011 30,600 58,860 SUBTOTAL COMMODITIES 35,956 51,011 30,600 58,860 65000 Building Rental 37,790 42,494 113,610 0 65030 IT Wireless Charges 0 0 0 2,790 65040 IT Maintenance Charge 61,720 58,331 65,560 63,910 65055 Communications- Landlines 9,454 8,122 9,000 8,670 65100 Insurance Charges 91,801 87,240 97,640 107,610 65105 Benefits Overhead 12,971 11,960 11,790 11,450 SUBTOTAL FIXED CHARGES 213,736 208,147 297,600 194,430 66511 Computer Software Subscriptions 6,081 27,106 151,000 132,870 SUBTOTAL CAPITAL 6,081 27,106 151,000 132,870 TOTAL 2,445,233 2,105,804 2,832,530 2,749,070 96 GENERAL FUND HUMAN RESOURCES ACCOUNTING UNIT HR EMPLOYEE RELATIONS-Service Enhancements 01109051 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 820,581 739,541 909,510 987,650 61010 Salaries Cash Out/Separation 26,243 14,877 6,990 21,860 61100 Retirement-Employer Normal Cost 63,809 63,380 78,810 78,480 61120 Medicare Insurance 12,467 10,820 13,300 13,910 61130 Health Insurance 126,932 117,708 163,980 163,360 61170 Retiree Health Benefits 8,433 7,010 8,920 9,360 61180 Worker Compensation Insurance 47,915 40,466 40,940 48,550 SUBTOTAL SALARIES & BENEFITS 1,106,381 993,801 1,222,450 1,323,170 62120 Training, Transportation, Meetings 5,134 14,332 14,200 36,850 62131 SAMA Wellness and Fitness Program Reimbursements 0 0 0 900 62140 Membership, Subscription & Dues 6,085 3,425 6,500 3,870 62300 Contract Services-Professional 153,186 159,814 309,720 288,500 62322 Maintenance & Repair Machinery 640 0 1,000 1,000 62700 Auto Expense 900 1,200 1,200 1,200 SUBTOTAL CONTRACTUALS 165,946 178,771 332,620 332,320 63001 Miscellaneous Operating Expenses 8,969 53,831 10,900 11,200 SUBTOTAL COMMODITIES 8,969 53,831 10,900 11,200 65040 IT Maintenance Charge 34,700 42,301 37,090 42,070 65055 Communications- Landlines 5,315 5,890 5,090 5,710 65100 Insurance Charges 57,829 52,973 52,640 62,610 65105 Benefits Overhead 8,261 7,357 6,670 7,540 SUBTOTAL FIXED CHARGES 106,105 108,521 101,490 117,930 TOTAL 1,387,401 1,334,924 1,667,460 1,784,620 97 AIR QUALITY IMPR. (AB 2766) DEPARTMENT RESOURCE SUMMARY HUMAN RESOURCES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 03109050 HUMAN RESOURCES-AIR QUALITY IMPROVM 167,204 150,846 102,460 141,280 TOTAL EXPENDITURES 167,204 150,846 102,460 141,280 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 95,133 86,824 78,450 84,970 62000 CONTRACTUALS 1,363 1,412 0 1,500 63000 COMMODITIES 0 0 7,000 0 65000 FIXED CHARGES 30,003 17,943 10,560 13,130 68000 TRANSFERS 1,120 1,228 1,450 1,680 69000 MISCELLANEOUS 39,585 43,439 5,000 40,000 TOTAL 167,204 150,846 102,460 141,280 98 AIR QUALITY IMPR. (AB 2766) HUMAN RESOURCES ACCOUNTING UNIT HUMAN RESOURCES-AIR QUALITY IMPROVM 03109050 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 67,967 60,690 53,670 61,140 61010 Salaries Cash Out/Separation 0 3,697 3,000 1,260 61100 Retirement-Employer Normal Cost 4,179 2,546 2,040 1,820 61102 Retirement- Employer Unfunded- Miscellaneous 5,457 3,992 5,460 4,260 61120 Medicare Insurance 965 953 770 850 61130 Health Insurance 12,149 11,110 9,980 11,740 61170 Retiree Health Benefits 524 499 490 540 61180 Worker Compensation Insurance 3,892 3,338 3,040 3,360 SUBTOTAL SALARIES & BENEFITS 95,133 86,824 78,450 84,970 62140 Membership, Subscription & Dues 1,363 1,412 0 1,500 SUBTOTAL CONTRACTUALS 1,363 1,412 0 1,500 63001 Miscellaneous Operating Expenses 0 0 7,000 0 SUBTOTAL COMMODITIES 0 0 7,000 0 65040 IT Maintenance Charge 2,560 2,672 2,730 2,660 65055 Communications- Landlines 392 372 370 360 65100 Insurance Charges 4,697 4,370 3,910 4,330 65105 Benefits Overhead 671 607 0 480 65400 Indirect Costs 21,683 9,923 3,550 5,300 SUBTOTAL FIXED CHARGES 30,003 17,943 10,560 13,130 68001 POB Misc Xfer to Fund 406 1,120 1,228 1,450 1,680 SUBTOTAL TRANSFERS 1,120 1,228 1,450 1,680 69106 Incentive Drawings 39,585 43,439 5,000 40,000 SUBTOTAL MISCELLANEOUS 39,585 43,439 5,000 40,000 TOTAL 167,204 150,846 102,460 141,280 99 LIABILITY AND PROPERTY INS FND DEPARTMENT RESOURCE SUMMARY HUMAN RESOURCES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56000 Charges To Departments 12,267,210 13,109,990 13,018,840 14,361,680 57000 Expense Reimbursement 1,127 337,107 0 0 57010 Miscellaneous Recoveries 14,537 0 0 0 57019 Insurance Reimbursement 138,960 0 13,000 0 58000 Earning On Investments 140,689 125,765 126,360 0 58005 Investment Income-Trustee 4,910 17,935 0 0 59000-011 Transfer From Fund 011 4,654,820 4,654,820 4,654,820 5,441,620 TOTAL REVENUES 17,222,253 18,245,617 17,813,020 19,803,300 EXPENDITURES 08009051 LIABILITY & PROPERTY INS FUND 17,303,172 18,788,725 17,535,590 19,530,570 08009052 SAFETY PROGRAM 244,158 265,884 277,430 272,390 08009053 RISK MANAGEMENT PROJECTS 601,173 550,365 0 340 TOTAL EXPENDITURES 18,148,504 19,604,974 17,813,020 19,803,300 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 639,799 628,823 789,990 876,090 62000 CONTRACTUALS 523,486 828,260 653,420 793,420 63000 COMMODITIES 67,165 61,704 90,000 31,050 64000 INSURANCE & CLAIMS 15,990,150 17,256,599 15,955,750 17,799,280 65000 FIXED CHARGES 256,891 211,544 227,240 202,780 66000 CAPITAL 637,347 581,130 53,000 50,000 67000 DEBT SERVICE 33,666 36,914 43,620 50,680 TOTAL 18,148,504 19,604,974 17,813,020 19,803,300 100 LIABILITY AND PROPERTY INS FND HUMAN RESOURCES ACCOUNTING UNIT LIABILITY & PROPERTY INS REVEN 08009002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56000 Charges To Departments 12,267,210 13,109,990 13,018,840 14,361,680 57000 Expense Reimbursement 1,127 337,107 0 0 57010 Miscellaneous Recoveries 14,537 0 0 0 57019 Insurance Reimbursement 138,960 0 13,000 0 58000 Earning On Investments 140,689 125,765 126,360 0 58005 Investment Income-Trustee 4,910 17,935 0 0 59000 Transfer From Fund 011 4,654,820 4,654,820 4,654,820 5,441,620 SUBTOTAL REVENUES 17,222,253 18,245,617 17,813,020 19,803,300 TOTAL 17,222,253 18,245,617 17,813,020 19,803,300 101 LIABILITY AND PROPERTY INS FND HUMAN RESOURCES ACCOUNTING UNIT LIABILITY & PROPERTY INS FUND 08009051 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 356,189 345,655 448,540 510,370 61010 Salaries Cash Out/Separation 48,054 13,907 390 3,830 61020 Salaries Part-Time 7,910 0 0 0 61040 Salaries Overtime 276 0 0 0 61100 Retirement-Employer Normal Cost 34,714 39,129 48,710 48,750 61102 Retirement- Employer Unfunded- Miscellaneous 45,330 61,348 75,000 66,630 61110 Part-Time Retirement 297 0 0 0 61120 Medicare Insurance 5,966 5,259 6,530 7,130 61130 Health Insurance 50,910 51,250 86,370 102,120 61170 Retiree Health Benefits 3,146 3,377 4,450 4,850 61180 Worker Compensation Insurance 21,678 19,317 20,720 23,600 SUBTOTAL SALARIES & BENEFITS 574,469 539,241 690,710 767,280 62010 Communications 2,089 2,709 2,910 0 62012 Cellular Phone Charges 0 0 1,470 1,470 62120 Training, Transportation, Meetings 4,042 5,695 15,000 10,000 62130 Tuition Reimbursement 700 750 6,000 6,000 62131 SAMA Wellness and Fitness Program Reimbursements 0 174 0 600 62140 Membership, Subscription & Dues 843 1,608 5,230 1,740 62300 Contract Services-Professional 153,544 449,108 167,870 253,550 62302 Contracted Vendor Personnel Services 287,769 295,652 376,390 389,570 62600 Parking Validation 0 0 2,550 0 62700 Auto Expense 900 1,200 1,200 1,200 SUBTOTAL CONTRACTUALS 449,887 756,896 578,620 664,130 63001 Miscellaneous Operating Expenses 12,397 8,758 15,000 17,550 SUBTOTAL COMMODITIES 12,397 8,758 15,000 17,550 64010 Insurance Payment 9,981,368 10,985,400 10,876,290 12,809,820 64050 Losses Paid 5,922,790 6,162,001 4,879,460 4,879,460 64070 Unemployment Claims Paid 85,992 109,197 200,000 110,000 SUBTOTAL INSURANCE & CLAIMS 15,990,150 17,256,599 15,955,750 17,799,280 65000 Building Rental 67,140 75,498 46,440 0 65030 IT Wireless Charges 0 0 0 2,230 65040 IT Maintenance Charge 19,060 26,271 26,800 26,130 65055 Communications- Landlines 2,919 3,658 3,680 3,540 65100 Insurance Charges 25,686 24,895 27,590 31,320 65105 Benefits Overhead 3,670 3,458 4,820 4,680 65400 Indirect Costs 118,697 56,515 89,560 113,750 SUBTOTAL FIXED CHARGES 237,172 190,294 198,890 181,650 66511 Computer Software Subscriptions 5,431 23 53,000 50,000 SUBTOTAL CAPITAL 5,431 23 53,000 50,000 67301 POB Principal-Misc 5,327 8,630 15,410 22,680 67311 POB Interest - Misc 28,338 28,285 28,210 28,000 SUBTOTAL DEBT SERVICE 33,666 36,914 43,620 50,680 TOTAL 17,303,172 18,788,725 17,535,590 19,530,570 102 LIABILITY AND PROPERTY INS FND HUMAN RESOURCES ACCOUNTING UNIT SAFETY PROGRAM 08009052 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 38,941 59,319 62,590 71,820 61010 Salaries Cash Out/Separation 3,781 0 4,540 0 61100 Retirement-Employer Normal Cost 5,172 7,249 7,400 7,670 61102 Retirement- Employer Unfunded- Miscellaneous 6,754 11,365 13,200 15,850 61120 Medicare Insurance 670 877 910 1,000 61130 Health Insurance 7,199 6,913 7,500 8,200 61170 Retiree Health Benefits 413 593 630 690 61180 Worker Compensation Insurance 2,400 3,266 2,510 3,580 SUBTOTAL SALARIES & BENEFITS 65,330 89,582 99,280 108,810 62120 Training, Transportation, Meetings 96 5,060 30,000 47,620 62131 SAMA Wellness and Fitness Program Reimbursements 0 0 0 300 62140 Membership, Subscription & Dues 0 0 300 300 62300 Contract Services-Professional 73,502 66,304 44,500 81,070 SUBTOTAL CONTRACTUALS 73,598 71,364 74,800 129,290 63001 Miscellaneous Operating Expenses 54,768 52,946 75,000 13,500 SUBTOTAL COMMODITIES 54,768 52,946 75,000 13,500 65040 IT Maintenance Charge 2,840 2,969 3,030 2,950 65055 Communications- Landlines 436 413 420 400 65100 Insurance Charges 2,897 4,275 3,190 4,620 65105 Benefits Overhead 414 594 540 530 65400 Indirect Costs 13,132 12,999 21,170 12,290 SUBTOTAL FIXED CHARGES 19,719 21,249 28,350 20,790 66511 Computer Software Subscriptions 30,743 30,743 0 0 SUBTOTAL CAPITAL 30,743 30,743 0 0 TOTAL 244,158 265,884 277,430 272,390 103 LIABILITY AND PROPERTY INS FND HUMAN RESOURCES ACCOUNTING UNIT RISK MANAGEMENT PROJECTS 08009053 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65400 Indirect Costs 0 0 0 340 SUBTOTAL FIXED CHARGES 0 0 0 340 66200 Buildings & Building Improvements 601,173 550,365 0 0 SUBTOTAL CAPITAL 601,173 550,365 0 0 TOTAL 601,173 550,365 0 340 104 EMPLOYEE GROUP INSURANCE DEPARTMENT RESOURCE SUMMARY HUMAN RESOURCES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56000 Charges To Departments 23,377,117 23,588,002 23,550,000 25,299,770 56090 Benefit Overhead Charge 1,497,273 1,541,413 1,526,820 1,533,650 56800 Employee Contribution 2,901,736 3,420,495 3,762,770 3,700,000 56801 Medical Contribution 346,093 392,763 364,890 450,000 56802 Child Care Contribution 88,253 80,251 92,710 130,000 56804 POA Retiree Health Insurance-City Contribution 1,280,496 0 0 0 58000 Earning On Investments 16,514 36,852 0 0 58005 Investment Income-Trustee 3,819 13,830 0 0 59000-011 Transfer From Fund 011 2,534,580 2,534,580 2,534,580 2,534,580 TOTAL REVENUES 32,045,881 31,608,186 31,831,770 33,648,000 EXPENDITURES 08109052 SECTION 125 BENEFITS. 438,844 463,499 469,600 594,000 08109053 EMPLOYEE GROUP INSURANCE 30,757,052 29,267,095 32,175,980 32,678,590 TOTAL EXPENDITURES 31,195,896 29,730,594 32,645,580 33,272,590 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,000,702 915,240 1,131,220 1,247,210 62000 CONTRACTUALS 153,920 115,826 335,700 88,780 63000 COMMODITIES 8,739 5,291 20,000 15,000 64000 INSURANCE & CLAIMS 29,628,042 28,395,369 30,771,650 31,529,280 65000 FIXED CHARGES 362,960 234,721 252,200 257,800 66000 CAPITAL 0 18,605 81,000 72,000 67000 DEBT SERVICE 41,534 45,542 53,810 62,520 TOTAL 31,195,896 29,730,594 32,645,580 33,272,590 105 EMPLOYEE GROUP INSURANCE HUMAN RESOURCES ACCOUNTING UNIT SECTION 125 BENEFITS REVENUE 08109002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56000 Charges To Departments 23,377,117 23,588,002 23,550,000 25,299,770 56090 Benefit Overhead Charge 1,497,273 1,541,413 1,526,820 1,533,650 56800 Employee Contribution 2,901,736 3,420,495 3,762,770 3,700,000 56801 Medical Contribution 346,093 392,763 364,890 450,000 56802 Child Care Contribution 88,253 80,251 92,710 130,000 56804 POA Retiree Health Insurance-City Contribution 1,280,496 0 0 0 58000 Earning On Investments 16,514 36,852 0 0 58005 Investment Income-Trustee 3,819 13,830 0 0 59000 Transfer From Fund 011 2,534,580 2,534,580 2,534,580 2,534,580 SUBTOTAL REVENUES 32,045,881 31,608,186 31,831,770 33,648,000 TOTAL 32,045,881 31,608,186 31,831,770 33,648,000 106 EMPLOYEE GROUP INSURANCE HUMAN RESOURCES ACCOUNTING UNIT SECTION 125 BENEFITS.08109052 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 64090 Benefit Payments-Medical 343,167 376,056 364,890 450,000 64093 Benefit Payments-Child Care 84,080 75,261 92,710 130,000 64094 Flex Acct Bank Charges 11,598 12,181 12,000 14,000 SUBTOTAL INSURANCE & CLAIMS 438,844 463,499 469,600 594,000 TOTAL 438,844 463,499 469,600 594,000 107 EMPLOYEE GROUP INSURANCE HUMAN RESOURCES ACCOUNTING UNIT EMPLOYEE GROUP INSURANCE 08109053 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 698,883 618,315 739,100 816,030 61010 Salaries Cash Out/Separation 2,545 6,383 1,280 21,720 61020 Salaries Part-Time 0 0 27,840 0 61040 Salaries Overtime 138 0 5,000 5,000 61100 Retirement-Employer Normal Cost 62,733 58,253 75,620 70,070 61102 Retirement- Employer Unfunded- Miscellaneous 81,918 91,332 107,240 145,560 61110 Part-Time Retirement 0 0 1,080 0 61120 Medicare Insurance 10,299 9,225 11,120 11,370 61130 Health Insurance 97,585 91,810 118,610 128,910 61170 Retiree Health Benefits 6,088 5,899 7,290 7,710 61180 Worker Compensation Insurance 40,514 34,024 37,040 40,840 SUBTOTAL SALARIES & BENEFITS 1,000,702 915,240 1,131,220 1,247,210 62120 Training, Transportation, Meetings 12,898 12,797 22,000 22,000 62131 SAMA Wellness and Fitness Program Reimbursements 63 300 600 900 62140 Membership, Subscription & Dues 703 1,008 3,500 2,000 62200 Advertising 344 0 0 0 62300 Contract Services-Professional 138,016 100,521 304,970 59,750 62322 Maintenance & Repair Machinery 995 0 2,930 2,930 62600 Parking Validation 0 0 500 0 62700 Auto Expense 900 1,200 1,200 1,200 SUBTOTAL CONTRACTUALS 153,920 115,826 335,700 88,780 63001 Miscellaneous Operating Expenses 8,739 5,291 20,000 15,000 SUBTOTAL COMMODITIES 8,739 5,291 20,000 15,000 64010 Insurance Payment 26,690,002 25,425,675 27,800,000 28,286,120 64060 Insurance Pass Through 2,484,008 2,492,216 2,486,600 2,633,710 64092 Benefit Payments-Wellness 15,188 13,980 15,450 15,450 SUBTOTAL INSURANCE & CLAIMS 29,189,198 27,931,870 30,302,050 30,935,280 65000 Building Rental 37,760 42,461 65,590 0 65040 IT Maintenance Charge 39,530 37,107 37,850 36,900 65055 Communications- Landlines 6,056 5,167 5,200 5,000 65100 Insurance Charges 48,896 44,540 49,290 54,130 65105 Benefits Overhead 6,985 6,186 6,780 6,580 65400 Indirect Costs 223,732 99,259 87,490 155,190 SUBTOTAL FIXED CHARGES 362,960 234,721 252,200 257,800 66511 Computer Software Subscriptions 0 18,605 81,000 72,000 SUBTOTAL CAPITAL 0 18,605 81,000 72,000 67301 POB Principal-Misc 6,573 10,646 19,010 27,980 67311 POB Interest - Misc 34,962 34,895 34,800 34,540 SUBTOTAL DEBT SERVICE 41,534 45,542 53,810 62,520 TOTAL 30,757,052 29,267,095 32,175,980 32,678,590 108 WORKERS COMPENSATION FUND DEPARTMENT RESOURCE SUMMARY HUMAN RESOURCES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56000 Charges To Departments 10,558,708 10,433,941 9,966,210 11,720,850 56900 Principal Repayment 292,000 292,000 0 0 57000 Expense Reimbursement 437,497 67,558 0 0 58000 Earning On Investments 243,400 288,211 171,450 0 58005 Investment Income-Trustee 6,684 24,380 0 0 59000-011 Transfer From Fund 011 0 0 0 1,000,000 TOTAL REVENUES 11,538,289 11,106,091 10,137,660 12,720,850 EXPENDITURES 08209052 SAFETY PROGRAM 188,086 182,356 310,120 294,960 08209054 WORKERS COMPENSATION FUND 9,708,114 11,333,053 9,827,540 12,425,890 TOTAL EXPENDITURES 9,896,200 11,515,409 10,137,660 12,720,850 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 500,807 471,544 612,070 677,670 62000 CONTRACTUALS 638,593 638,074 1,109,390 831,950 63000 COMMODITIES 47,020 30,173 92,000 56,100 64000 INSURANCE & CLAIMS 8,449,551 10,154,846 8,060,830 10,924,130 65000 FIXED CHARGES 215,746 173,480 194,920 156,680 66000 CAPITAL 15,371 15,371 30,740 30,500 67000 DEBT SERVICE 29,112 31,921 37,710 43,820 TOTAL 9,896,200 11,515,409 10,137,660 12,720,850 109 WORKERS COMPENSATION FUND HUMAN RESOURCES ACCOUNTING UNIT WORKERS COMPENSATION REVENUE 08209002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56000 Charges To Departments 10,558,708 10,433,941 9,966,210 11,720,850 56900 Principal Repayment 292,000 292,000 0 0 57000 Expense Reimbursement 437,497 67,558 0 0 58000 Earning On Investments 243,400 288,211 171,450 0 58005 Investment Income-Trustee 6,684 24,380 0 0 59000 Transfer From Fund 011 0 0 0 1,000,000 SUBTOTAL REVENUES 11,538,289 11,106,091 10,137,660 12,720,850 TOTAL 11,538,289 11,106,091 10,137,660 12,720,850 110 WORKERS COMPENSATION FUND HUMAN RESOURCES ACCOUNTING UNIT SAFETY PROGRAM 08209052 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 40,962 59,319 62,600 71,810 61010 Salaries Cash Out/Separation 3,781 0 4,540 0 61100 Retirement-Employer Normal Cost 5,172 7,249 7,410 7,660 61102 Retirement- Employer Unfunded- Miscellaneous 6,754 11,365 13,200 15,850 61120 Medicare Insurance 670 877 910 1,000 61130 Health Insurance 7,198 6,913 7,500 8,190 61170 Retiree Health Benefits 413 593 620 690 61180 Worker Compensation Insurance 2,400 3,266 2,550 3,580 SUBTOTAL SALARIES & BENEFITS 67,351 89,582 99,330 108,780 62120 Training, Transportation, Meetings 472 7,529 15,000 15,000 62140 Membership, Subscription & Dues 400 0 1,300 300 62300 Contract Services-Professional 38,039 21,787 45,000 68,330 SUBTOTAL CONTRACTUALS 38,912 29,316 61,300 83,630 63001 Miscellaneous Operating Expenses 46,732 30,136 87,000 52,000 SUBTOTAL COMMODITIES 46,732 30,136 87,000 52,000 65040 IT Maintenance Charge 2,840 2,970 3,030 2,950 65055 Communications- Landlines 436 413 420 400 65100 Insurance Charges 2,897 4,275 3,260 4,600 65105 Benefits Overhead 414 594 540 530 65400 Indirect Costs 13,132 9,699 24,500 11,570 SUBTOTAL FIXED CHARGES 19,719 17,951 31,750 20,050 66511 Computer Software Subscriptions 15,371 15,371 30,740 30,500 SUBTOTAL CAPITAL 15,371 15,371 30,740 30,500 TOTAL 188,086 182,356 310,120 294,960 111 WORKERS COMPENSATION FUND HUMAN RESOURCES ACCOUNTING UNIT WORKERS COMPENSATION FUND 08209054 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 273,197 245,369 336,120 386,390 61010 Salaries Cash Out/Separation 36,234 13,907 390 3,830 61020 Salaries Part-Time 7,910 0 0 0 61100 Retirement-Employer Normal Cost 25,178 26,936 35,410 35,510 61102 Retirement- Employer Unfunded- Miscellaneous 32,878 42,232 52,200 42,210 61110 Part-Time Retirement 297 0 0 0 61120 Medicare Insurance 4,682 3,829 4,870 5,400 61130 Health Insurance 34,254 33,779 64,770 74,700 61170 Retiree Health Benefits 2,479 2,409 3,330 3,660 61180 Worker Compensation Insurance 16,348 13,501 15,650 17,190 SUBTOTAL SALARIES & BENEFITS 433,456 381,962 512,740 568,890 62120 Training, Transportation, Meetings 928 61 14,000 10,000 62130 Tuition Reimbursement 700 750 6,000 6,000 62140 Membership, Subscription & Dues 150 0 1,150 500 62300 Contract Services-Professional 10,006 2,142 385,740 1,500 62302 Contracted Vendor Personnel Services 586,997 604,605 640,000 729,120 62700 Auto Expense 900 1,200 1,200 1,200 SUBTOTAL CONTRACTUALS 599,681 608,758 1,048,090 748,320 63001 Miscellaneous Operating Expenses 288 37 5,000 4,100 SUBTOTAL COMMODITIES 288 37 5,000 4,100 64010 Insurance Payment 1,031,346 1,052,993 1,300,000 1,331,800 64080 Benefit Payments 5,868,243 7,601,514 5,841,530 7,908,680 64081 Benefit Payments-OCFA 722,265 806,056 650,000 899,570 64082 Claims Expenses 827,696 694,282 269,300 784,080 SUBTOTAL INSURANCE & CLAIMS 8,449,551 10,154,846 8,060,830 10,924,130 65000 Building Rental 67,140 75,498 30,700 0 65040 IT Maintenance Charge 13,080 17,367 17,710 17,270 65055 Communications- Landlines 2,004 2,418 2,430 2,340 65100 Insurance Charges 19,730 17,674 20,880 22,850 65105 Benefits Overhead 2,819 2,455 3,190 3,090 65400 Indirect Costs 91,254 40,118 88,260 91,080 SUBTOTAL FIXED CHARGES 196,027 155,530 163,170 136,630 67301 POB Principal-Misc 4,607 7,462 13,320 19,610 67311 POB Interest - Misc 24,505 24,458 24,390 24,210 SUBTOTAL DEBT SERVICE 29,112 31,921 37,710 43,820 TOTAL 9,708,114 11,333,053 9,827,540 12,425,890 112 QUALITY SERVICE TRAINING DEPARTMENT RESOURCE SUMMARY HUMAN RESOURCES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 08809050 QUALITY SERVICE TRAINING 44,516 61,400 0 0 TOTAL EXPENDITURES 44,516 61,400 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 676 0 0 63000 COMMODITIES 14,154 0 0 0 66000 CAPITAL 30,362 60,724 0 0 TOTAL 44,516 61,400 0 0 113 QUALITY SERVICE TRAINING HUMAN RESOURCES ACCOUNTING UNIT QUALITY SERVICE TRAINING 08809050 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 676 0 0 SUBTOTAL CONTRACTUALS 0 676 0 0 63001 Miscellaneous Operating Expenses 14,154 0 0 0 SUBTOTAL COMMODITIES 14,154 0 0 0 66511 Computer Software Subscriptions 30,362 60,724 0 0 SUBTOTAL CAPITAL 30,362 60,724 0 0 TOTAL 44,516 61,400 0 0 114 FINANCE & MANAGEMENT SERVICES FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 22222222222222222222222222222222222222200000000000000000000000000000000000000000222222222222666666666666666666666666666666666666666666666666666--------------2222222222222222222222222222777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 115 This Page Intentionally Left Blank 116 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Accountant I 2 2 Accountant II 5 5 Accounting Assistant 2 2 Accounting Manager (MM) 1 1 Accounts Payable Supervisor 1 1 Administrative Services Manager (MM) 1 1 Assistant Buyer 1 1 Assistant Director of Finance and Management Services (MM) 1 1 Budget and Research Manager (AM) 1 1 Business Tax Collector / Inspector 2 2 Buyer 3 (1)2 Central Services Supervisor 1 1 Customer Service Representative* 11 11 Data Entry Office Assistant 1 1 Executive Director of Finance and Management Services (EM) 1 1 Executive Secretary (UC) 1 1 Financial Analyst (UC) 1 1 Meter Reader Collector 5 (1)4 Payroll Manager (AM) 1 1 Payroll Systems Analyst (UC) 1 (1)0 Payroll Technician (UC) 4 4 Purchasing Supervisor 1 1 Reprographic Equipment Operator 1 1 Revenue Supervisor 1 1 Senior Accountant 3 3 Senior Accounting Assistant 6 6 Senior Budget Analyst (AM) 2 2 Senior Buyer 1 1 Senior Financial Analyst (AM) 1 1 Senior Management Analyst (AM) 1 1 Senior Payroll Technician (UC) 1 1 Supervising Accountant 1 1 Tax Compliance Officer 1 1 Treasury and Customer Services Manager (MM) 1 1 Treasury Services Specialist 1 1 Treasury Services Supervisor 1 1 Utilities Billing / Systems Technician 2 2 Utilities Customer Service Supervisor 1 1 Authorized Total 73 (3)70 FY25-26 Organizational Change for Mid-Year Report Reso #2026-002* 65.05 0.85 2.00 2.10 70.00 Finance & Management Services Position Summary GENERAL FUND CANNABIS PUBLIC BENEFIT FUND ENTERPRISE FUND FEDERAL/STATE GRANTS TOTAL AUTHORIZED POSITIONS 117 This Page Intentionally Left Blank 118 GENERAL FUND DEPARTMENT RESOURCE SUMMARY FINANCE & MANAGEMENT SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01110017 FMSA - SERVICE ENHANCEMENT 338,478 360,397 340,880 329,080 01110100 FIN/MGMT SVS-MANAGEMENT & SUPT 1,716,218 1,738,432 2,025,240 2,062,040 01110110 FIN/MGMT SVS-ACCOUNTING 3,026,239 3,004,671 3,447,760 3,581,210 01110115 FIN/MGMT SVS-PAYROLL 846,061 865,802 994,830 934,820 01110120 FIN/MGMT SVS-PURCHASING 1,584,488 1,754,510 1,703,680 1,745,430 01110130 FIN/MGMT SVS-TREAS/CUST SVS 2,637,533 2,659,591 3,135,190 2,974,500 01110131 FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES 1,308,089 1,338,349 1,369,080 1,252,440 01110132 FIN/MGMT SVS-TAX AND LICENSING 511,655 617,055 878,030 1,024,090 TOTAL EXPENDITURES 11,968,761 12,338,808 13,894,690 13,903,610 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 8,323,746 8,500,354 9,294,170 10,090,540 62000 CONTRACTUALS 1,222,999 1,443,765 1,919,380 1,197,630 63000 COMMODITIES 365,636 432,513 348,990 278,920 65000 FIXED CHARGES 1,661,965 1,736,396 2,128,390 1,834,770 66000 CAPITAL 332,217 160,573 142,630 440,300 68000 TRANSFERS 51,360 51,450 51,130 51,450 69000 MISCELLANEOUS 10,839 13,757 10,000 10,000 TOTAL 11,968,761 12,338,808 13,894,690 13,903,610 119 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-MANAGEMENT & SUPT 01110002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51001 Bingo Licenses 136 289 0 100 51002 Dog Licenses 432,576 362,612 500,000 400,000 52366 CASp Certification Training Fund 16,444 20,781 16,000 18,000 53901 Stop Pmt/Reissue Fee 375 416 0 500 53902 Misc Service Charge 175,619 31,256 0 0 57000 Expense Reimbursement 71,960 70,469 0 0 57010 Miscellaneous Recoveries 295 1,392 0 1,000 57900 Bad Check Recoveries 22,980 31,784 22,500 25,000 SUBTOTAL REVENUES 720,385 519,000 538,500 444,600 TOTAL 720,385 519,000 538,500 444,600 120 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FMSA - SERVICE ENHANCEMENT 01110017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 92,826 105,577 84,300 96,380 61040 Salaries Overtime 0 252 0 0 61100 Retirement-Employer Normal Cost 11,236 12,846 9,970 10,290 61120 Medicare Insurance 1,291 1,475 1,220 1,340 61130 Health Insurance 27,323 28,613 26,880 30,790 61170 Retiree Health Benefits 842 1,051 840 930 61180 Worker Compensation Insurance 5,198 5,676 4,330 5,450 SUBTOTAL SALARIES & BENEFITS 138,716 155,491 127,540 145,180 62300 Contract Services-Professional 166,926 190,258 200,250 170,000 SUBTOTAL CONTRACTUALS 166,926 190,258 200,250 170,000 65040 IT Maintenance Charge 22,760 5,937 6,060 5,900 65055 Communications- Landlines 3,485 827 830 800 65100 Insurance Charges 5,662 6,833 5,110 6,140 65105 Benefits Overhead 928 1,051 1,090 1,060 SUBTOTAL FIXED CHARGES 32,836 14,648 13,090 13,900 TOTAL 338,478 360,397 340,880 329,080 121 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-MUNICIPAL UTILITY SERVICES 01110131 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 689,005 715,854 740,210 779,670 61010 Salaries Cash Out/Separation 0 59,094 4,060 4,230 61020 Salaries Part-Time 81,197 77,755 77,610 0 61040 Salaries Overtime 127,270 91,705 50,000 50,000 61100 Retirement-Employer Normal Cost 66,242 65,354 84,120 66,680 61110 Part-Time Retirement 3,043 2,904 2,920 0 61120 Medicare Insurance 13,047 12,873 13,400 10,000 61130 Health Insurance 165,302 136,570 202,320 149,640 61170 Retiree Health Benefits 6,582 6,719 8,300 7,350 61180 Worker Compensation Insurance 42,917 42,649 45,200 46,850 SUBTOTAL SALARIES & BENEFITS 1,194,605 1,211,477 1,228,140 1,114,420 62300 Contract Services-Professional 30 0 0 0 SUBTOTAL CONTRACTUALS 30 0 0 0 65040 IT Maintenance Charge 51,200 59,370 66,620 64,940 65055 Communications- Landlines 7,842 8,267 9,140 8,810 65100 Insurance Charges 46,749 51,337 53,200 52,640 65105 Benefits Overhead 7,664 7,898 11,980 11,630 SUBTOTAL FIXED CHARGES 113,455 126,872 140,940 138,020 TOTAL 1,308,089 1,338,349 1,369,080 1,252,440 122 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-TAX AND LICENSING 01110132 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 273,965 317,685 471,760 525,930 61010 Salaries Cash Out/Separation 0 15,277 10,110 10,000 61020 Salaries Part-Time 89,325 96,558 96,770 100,550 61040 Salaries Overtime 5,478 5,862 0 0 61100 Retirement-Employer Normal Cost 27,501 31,483 45,730 45,620 61110 Part-Time Retirement 2,513 2,709 3,580 3,580 61120 Medicare Insurance 5,412 6,316 7,840 9,170 61130 Health Insurance 38,059 56,837 112,940 126,110 61170 Retiree Health Benefits 2,733 2,978 4,620 4,960 61180 Worker Compensation Insurance 20,140 22,304 20,810 28,450 SUBTOTAL SALARIES & BENEFITS 465,127 558,008 774,160 854,370 62300 Contract Services-Professional 328 0 0 0 62306 Software Maintenance & Support 0 0 43,450 0 SUBTOTAL CONTRACTUALS 328 0 43,450 0 63001 Miscellaneous Operating Expenses 0 0 1,500 0 SUBTOTAL COMMODITIES 0 0 1,500 0 65040 IT Maintenance Charge 17,920 24,639 26,040 36,310 65055 Communications- Landlines 2,745 3,431 3,570 4,920 65100 Insurance Charges 21,939 26,847 24,630 31,990 65105 Benefits Overhead 3,596 4,131 4,680 6,500 SUBTOTAL FIXED CHARGES 46,200 59,048 58,920 79,720 66511 Computer Software Subscriptions 0 0 0 90,000 SUBTOTAL CAPITAL 0 0 0 90,000 TOTAL 511,655 617,055 878,030 1,024,090 123 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-MANAGEMENT & SUPT 01110100 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 896,069 939,316 1,078,500 1,148,350 61010 Salaries Cash Out/Separation 3,530 10,223 13,990 6,910 61020 Salaries Part-Time 42,675 29,923 56,420 43,620 61040 Salaries Overtime 3,041 318 5,000 5,000 61100 Retirement-Employer Normal Cost 90,012 93,279 85,350 112,630 61110 Part-Time Retirement 1,893 1,111 2,060 2,060 61120 Medicare Insurance 13,605 13,853 16,380 16,820 61130 Health Insurance 120,104 137,738 167,520 206,000 61170 Retiree Health Benefits 8,312 8,875 10,370 10,930 61180 Worker Compensation Insurance 52,503 52,155 50,020 59,750 SUBTOTAL SALARIES & BENEFITS 1,231,744 1,286,792 1,485,610 1,612,070 62010 Communications 4,488 2,773 16,910 3,000 62120 Training, Transportation, Meetings 5,591 12,756 7,500 7,500 62140 Membership, Subscription & Dues 6,594 2,097 7,700 7,700 62300 Contract Services-Professional 45,659 159,269 188,500 162,820 62600 Parking Validation 57 0 1,000 1,000 62700 Auto Expense 6,000 3,500 6,000 6,000 SUBTOTAL CONTRACTUALS 68,388 180,395 227,610 188,020 63001 Miscellaneous Operating Expenses 17,705 23,983 16,600 11,400 63300 Gas & Diesel 0 0 2,700 500 SUBTOTAL COMMODITIES 17,705 23,983 19,300 11,900 65000 Building Rental 25,500 28,674 83,960 0 65010 Rental City Equipment 4,668 4,775 4,950 4,980 65011 Equipment Replacement Charges 2,250 2,700 2,700 0 65012 Accident Repair & Replacement 96 192 0 0 65030 IT Wireless Charges 0 0 0 3,350 65040 IT Maintenance Charge 39,820 47,496 48,450 47,230 65055 Communications- Landlines 6,100 6,614 6,650 6,410 65100 Insurance Charges 57,191 62,779 62,170 69,620 65105 Benefits Overhead 9,375 9,658 8,710 8,460 SUBTOTAL FIXED CHARGES 145,000 162,888 217,590 140,050 66200 Buildings & Building Improvements 175,912 18,226 0 0 66511 Computer Software Subscriptions 77,469 66,149 75,130 110,000 SUBTOTAL CAPITAL 253,381 84,375 75,130 110,000 TOTAL 1,716,218 1,738,432 2,025,240 2,062,040 124 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-ACCOUNTING 01110110 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,728,742 1,745,414 2,016,360 2,267,250 61010 Salaries Cash Out/Separation 52,848 25,652 9,400 9,770 61020 Salaries Part-Time 44,136 46,375 (84,620) 0 61040 Salaries Overtime 13,715 31,314 22,570 22,570 61100 Retirement-Employer Normal Cost 160,501 152,195 172,570 173,090 61110 Part-Time Retirement 1,655 1,729 0 0 61120 Medicare Insurance 25,808 25,565 29,150 31,570 61130 Health Insurance 334,619 317,884 413,880 433,060 61170 Retiree Health Benefits 17,517 18,308 19,510 21,160 61180 Worker Compensation Insurance 98,608 96,178 93,500 106,930 SUBTOTAL SALARIES & BENEFITS 2,478,150 2,460,614 2,692,320 3,065,400 62120 Training, Transportation, Meetings 4,632 7,991 10,000 9,000 62140 Membership, Subscription & Dues 2,025 1,034 3,600 3,600 62300 Contract Services-Professional 165,490 165,624 245,000 195,000 62302 Contracted Vendor Personnel Services 0 34,953 0 0 SUBTOTAL CONTRACTUALS 172,147 209,602 258,600 207,600 63001 Miscellaneous Operating Expenses 13,961 15,433 18,000 10,350 SUBTOTAL COMMODITIES 13,961 15,433 18,000 10,350 65000 Building Rental 41,210 46,340 194,700 0 65040 IT Maintenance Charge 104,100 120,521 112,340 115,430 65055 Communications- Landlines 15,946 16,780 15,420 15,650 65100 Insurance Charges 107,412 115,770 116,180 125,100 65105 Benefits Overhead 17,608 17,811 20,200 20,680 SUBTOTAL FIXED CHARGES 286,276 317,221 458,840 276,860 66200 Buildings & Building Improvements 59,583 0 0 0 66511 Computer Software Subscriptions 16,121 1,801 20,000 21,000 SUBTOTAL CAPITAL 75,704 1,801 20,000 21,000 TOTAL 3,026,239 3,004,671 3,447,760 3,581,210 125 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-PAYROLL 01110115 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 543,894 556,444 627,990 575,750 61010 Salaries Cash Out/Separation 8,239 31,912 13,350 20,960 61020 Salaries Part-Time 20,435 21,800 19,800 20,550 61040 Salaries Overtime 4,527 2,028 13,400 13,400 61100 Retirement-Employer Normal Cost 37,497 39,359 46,460 31,310 61110 Part-Time Retirement 766 813 750 740 61120 Medicare Insurance 8,179 8,900 9,350 8,290 61130 Health Insurance 83,963 87,846 119,760 112,310 61170 Retiree Health Benefits 4,518 5,190 6,010 5,240 61180 Worker Compensation Insurance 30,929 31,064 29,800 35,110 SUBTOTAL SALARIES & BENEFITS 742,948 785,356 886,670 823,660 62120 Training, Transportation, Meetings 6,111 3,482 9,500 6,600 62131 SAMA Wellness and Fitness Program Reimbursements 240 300 0 0 62140 Membership, Subscription & Dues 25 0 500 500 62300 Contract Services-Professional 11,124 10,467 3,000 10,750 SUBTOTAL CONTRACTUALS 17,500 14,249 13,000 17,850 63001 Miscellaneous Operating Expenses 6,659 13,079 11,000 6,150 SUBTOTAL COMMODITIES 6,659 13,079 11,000 6,150 65040 IT Maintenance Charge 34,130 4,453 36,340 35,430 65055 Communications- Landlines 5,228 4,960 4,990 4,800 65100 Insurance Charges 33,690 37,392 35,300 39,580 65105 Benefits Overhead 5,523 5,753 6,530 6,350 SUBTOTAL FIXED CHARGES 78,571 52,558 83,160 86,160 66511 Computer Software Subscriptions 382 561 1,000 1,000 SUBTOTAL CAPITAL 382 561 1,000 1,000 TOTAL 846,061 865,802 994,830 934,820 126 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-PURCHASING 01110120 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 733,587 774,219 829,700 933,290 61010 Salaries Cash Out/Separation 0 11,557 8,300 9,070 61020 Salaries Part-Time 16,274 38,412 51,380 33,390 61040 Salaries Overtime 704 630 9,600 9,600 61100 Retirement-Employer Normal Cost 52,713 59,442 68,920 68,600 61110 Part-Time Retirement 1,096 1,638 1,300 1,300 61120 Medicare Insurance 10,855 11,566 12,500 13,820 61130 Health Insurance 119,053 129,816 151,560 180,430 61170 Retiree Health Benefits 6,952 7,335 8,010 8,680 61180 Worker Compensation Insurance 42,124 43,648 40,350 48,440 SUBTOTAL SALARIES & BENEFITS 983,358 1,078,263 1,181,620 1,306,620 62120 Training, Transportation, Meetings 9,485 2,870 5,000 5,540 62140 Membership, Subscription & Dues 4,961 4,656 5,000 6,430 62300 Contract Services-Professional 50,383 50,586 60,000 58,000 62322 Maintenance & Repair Machinery 0 3,866 5,000 5,000 SUBTOTAL CONTRACTUALS 64,829 61,979 75,000 74,970 63001 Miscellaneous Operating Expenses 110,175 75,322 95,000 76,810 63020 Postage/Printing 156,498 212,782 130,000 130,000 63300 Gas & Diesel 1,017 713 1,000 1,000 SUBTOTAL COMMODITIES 267,690 288,817 226,000 207,810 65000 Building Rental 154,690 173,947 83,960 0 65010 Rental City Equipment 5,952 6,087 4,760 5,170 65011 Equipment Replacement Charges 1,375 1,650 1,650 0 65012 Accident Repair & Replacement 132 240 0 0 65040 IT Maintenance Charge 45,510 59,370 48,450 47,230 65055 Communications- Landlines 6,971 8,266 6,650 6,410 65100 Insurance Charges 45,885 52,539 50,380 56,760 65105 Benefits Overhead 7,522 8,083 8,710 8,460 SUBTOTAL FIXED CHARGES 268,036 310,182 204,560 124,030 66511 Computer Software Subscriptions 575 15,268 16,500 32,000 SUBTOTAL CAPITAL 575 15,268 16,500 32,000 TOTAL 1,584,488 1,754,510 1,703,680 1,745,430 127 GENERAL FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FIN/MGMT SVS-TREAS/CUST SVS 01110130 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 762,547 657,153 610,990 843,330 61010 Salaries Cash Out/Separation 70 13,881 11,530 12,870 61020 Salaries Part-Time 31,700 39,350 41,440 5,320 61040 Salaries Overtime 2,864 9,765 22,800 22,800 61100 Retirement-Employer Normal Cost 75,568 68,276 59,390 75,930 61110 Part-Time Retirement 865 808 1,030 660 61120 Medicare Insurance 11,434 10,219 11,860 12,400 61130 Health Insurance 152,674 121,176 118,560 148,820 61170 Retiree Health Benefits 7,157 6,266 5,980 7,970 61180 Worker Compensation Insurance 44,218 37,459 34,530 38,720 SUBTOTAL SALARIES & BENEFITS 1,089,098 964,354 918,110 1,168,820 62010 Communications 16,137 10,351 33,970 7,500 62120 Training, Transportation, Meetings 2,884 3,372 8,700 8,700 62130 Tuition Reimbursement 15 0 0 0 62140 Membership, Subscription & Dues 285 410 2,000 2,000 62300 Contract Services-Professional 713,531 773,150 1,052,200 516,390 62322 Maintenance & Repair Machinery 0 0 4,600 4,600 SUBTOTAL CONTRACTUALS 732,851 787,282 1,101,470 539,190 63001 Miscellaneous Operating Expenses 43,528 80,331 62,500 32,020 63300 Gas & Diesel 16,092 10,871 10,690 10,690 SUBTOTAL COMMODITIES 59,620 91,202 73,190 42,710 65000 Building Rental 84,160 94,637 62,970 0 65010 Rental City Equipment 76,260 72,479 50,720 52,640 65011 Equipment Replacement Charges 7,490 8,988 8,990 0 65012 Accident Repair & Replacement 1,395 4,870 0 10,010 65030 IT Wireless Charges 0 0 0 11,710 65040 IT Maintenance Charge 51,200 35,622 36,340 41,320 65050 IT Department Specific 407,180 419,396 735,230 799,570 65055 Communications- Landlines 7,842 4,960 4,990 5,610 65100 Insurance Charges 48,168 45,090 45,520 47,770 65105 Benefits Overhead 7,895 6,937 6,530 7,400 SUBTOTAL FIXED CHARGES 691,590 692,979 951,290 976,030 66400 Machinery & Equipment 1,449 49,178 30,000 30,000 66511 Computer Software Subscriptions 726 9,390 0 156,300 SUBTOTAL CAPITAL 2,175 58,568 30,000 186,300 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 51,360 51,450 51,130 51,450 SUBTOTAL TRANSFERS 51,360 51,450 51,130 51,450 69142 Payment to other Agencies 10,383 13,612 10,000 10,000 69500 Cash Over (Shortage) 456 145 0 0 SUBTOTAL MISCELLANEOUS 10,839 13,757 10,000 10,000 TOTAL 2,637,533 2,659,591 3,135,190 2,974,500 128 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY FINANCE & MANAGEMENT SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01210010 FINANCE ENFORCEMENT SERVICES 116,999 128,013 125,530 129,190 TOTAL EXPENDITURES 116,999 128,013 125,530 129,190 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 105,580 115,924 106,600 117,130 65000 FIXED CHARGES 11,419 12,089 18,930 12,060 TOTAL 116,999 128,013 125,530 129,190 129 CANNABIS PUBLIC BENEFIT FUND FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT FINANCE ENFORCEMENT SERVICES 01210010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 84,178 84,537 84,690 93,780 61010 Salaries Cash Out/Separation 0 7,387 0 0 61040 Salaries Overtime 1,474 3,494 0 0 61100 Retirement-Employer Normal Cost 3,818 3,546 3,230 2,790 61120 Medicare Insurance 1,257 1,474 1,220 1,310 61130 Health Insurance 9,660 10,196 12,040 13,570 61170 Retiree Health Benefits 588 725 780 830 61180 Worker Compensation Insurance 4,605 4,565 4,640 4,850 SUBTOTAL SALARIES & BENEFITS 105,580 115,924 106,600 117,130 65040 IT Maintenance Charge 4,840 5,046 10,300 5,020 65055 Communications- Landlines 741 703 1,410 680 65100 Insurance Charges 5,016 5,495 5,370 5,460 65105 Benefits Overhead 822 845 1,850 900 SUBTOTAL FIXED CHARGES 11,419 12,089 18,930 12,060 TOTAL 116,999 128,013 125,530 129,190 130 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY FINANCE & MANAGEMENT SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18110013 ARPA-FMSA 10,186,360 194,702 227,520 101,840 TOTAL EXPENDITURES 10,186,360 194,702 227,520 101,840 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 150,650 107,075 214,660 101,840 62000 CONTRACTUALS 10,028,857 82,501 0 0 65000 FIXED CHARGES 6,854 5,126 12,860 0 TOTAL 10,186,360 194,702 227,520 101,840 131 AMERICAN RESCUE PLAN ACT (ARPA) FINANCE & MANAGEMENT SERVICES ACCOUNTING UNIT ARPA-FMSA 18110013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 96,529 68,348 131,550 64,940 61010 Salaries Cash Out/Separation 400 0 0 0 61100 Retirement-Employer Normal Cost 12,360 8,352 15,560 6,930 61102 Retirement- Employer Unfunded- Miscellaneous 16,140 13,095 15,240 0 61120 Medicare Insurance 1,415 975 1,910 910 61130 Health Insurance 17,415 11,931 40,800 28,440 61170 Retiree Health Benefits 985 684 1,310 620 61180 Worker Compensation Insurance 5,406 3,691 8,290 0 SUBTOTAL SALARIES & BENEFITS 150,650 107,075 214,660 101,840 62300 Contract Services-Professional 10,023,907 35,471 0 0 62302 Contracted Vendor Personnel Services 4,950 47,030 0 0 SUBTOTAL CONTRACTUALS 10,028,857 82,501 0 0 65100 Insurance Charges 5,888 4,443 9,590 0 65105 Benefits Overhead 965 684 3,270 0 SUBTOTAL FIXED CHARGES 6,854 5,126 12,860 0 TOTAL 10,186,360 194,702 227,520 101,840 132 LIBRARY FFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYY 2222222222222222222220000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000002222222222222222222222222222222222222222222222222222222222222266666666666666666666666666666666666666666666666666666666666666666666666666666666----------------------------222222222222222222222222222222222222222222222222222222222222222222222222222227777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 133 This Page Intentionally Left Blank 134 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Executive Secretary (UC) 1 1 Graphics Designer I 1 1 Librarian 9 9 Library Operations Manager (MM) 1 1 Library Services Assistant* 5 5 Library Services Director (EM) 1 1 Library Technician* 4 4 Management Aide (UC) 1 1 Principal Librarian 4 4 Principal Management Analyst (AM) 1 1 Senior Librarian 8 8 Senior Library Technician 3 3 Supervising Library Services Assistant* 1 1 Authorized Total 40 0 40 39.00 1.00 40.00 Library Position Summary FY25-26 Organizational Change for Mid-Year Report Reso #2026-002* GENERAL FUND CANNABIS PUBLIC BENEFIT FUND TOTAL AUTHORIZED POSITIONS 135 This Page Intentionally Left Blank 136 GENERAL FUND DEPARTMENT RESOURCE SUMMARY LIBRARY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01111017 LIBRARY - SERVICE ENHANCEMENT 507,146 1,205,398 559,610 604,240 01111110 ADMINISTRATION 2,046,184 2,247,501 2,413,540 1,919,460 01111120 LIBRARY- OUTREACH SERVICES 292,920 304,476 335,460 327,250 01111150 ADULT SERVICES 831,337 767,926 823,720 903,440 01111160 YOUTH SERVICES 1,087,520 1,032,701 1,139,880 1,146,990 01111180 YOUNG ADULT SERVICES 603,784 682,448 836,150 873,600 01111190 TECH & SUPPORT SVCS 1,953,393 2,174,711 2,442,120 2,119,530 TOTAL EXPENDITURES 7,322,284 8,415,161 8,550,480 7,894,510 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 4,837,855 5,228,452 5,806,210 5,987,350 62000 CONTRACTUALS 617,755 821,658 859,170 839,450 63000 COMMODITIES 260,524 163,242 384,980 136,990 65000 FIXED CHARGES 935,345 1,052,402 1,192,920 626,280 66000 CAPITAL 643,904 1,124,023 291,350 299,200 67000 DEBT SERVICE 26,901 25,384 15,850 5,240 TOTAL 7,322,284 8,415,161 8,550,480 7,894,510 137 GENERAL FUND LIBRARY ACCOUNTING UNIT LIBRARY REVENUES 01111002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53204 Printing Fee 9,015 6,218 5,700 9,000 55201 Lost/Damaged Library Material 3,141 2,030 2,300 3,200 57200 Other Library Recoveries 771 139 300 1,000 57990 Miscellaneous Income 17,585 25,284 0 0 SUBTOTAL REVENUES 30,512 33,672 8,300 13,200 TOTAL 30,512 33,672 8,300 13,200 138 GENERAL FUND LIBRARY ACCOUNTING UNIT LIBRARY - SERVICE ENHANCEMENT 01111017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 247,169 310,755 341,750 381,130 61010 Salaries Cash Out/Separation 1,741 3,721 0 0 61040 Salaries Overtime 1,525 597 3,500 3,500 61100 Retirement-Employer Normal Cost 31,076 37,806 40,430 40,710 61120 Medicare Insurance 3,575 4,359 4,960 5,310 61130 Health Insurance 65,506 85,561 94,320 91,150 61170 Retiree Health Benefits 2,594 3,052 3,410 3,660 61180 Worker Compensation Insurance 14,356 17,700 15,490 19,560 SUBTOTAL SALARIES & BENEFITS 367,543 463,552 503,860 545,020 62300 Contract Services-Professional 7,670 236,685 5,000 5,000 SUBTOTAL CONTRACTUALS 7,670 236,685 5,000 5,000 63001 Miscellaneous Operating Expenses 0 12,000 0 0 SUBTOTAL COMMODITIES 0 12,000 0 0 65040 IT Maintenance Charge 17,070 23,748 24,220 23,620 65055 Communications- Landlines 0 3,307 3,320 3,200 65100 Insurance Charges 17,325 22,198 18,850 23,170 65105 Benefits Overhead 2,475 3,108 4,360 4,230 SUBTOTAL FIXED CHARGES 36,871 52,361 50,750 54,220 66200 Buildings & Building Improvements 86,840 388,828 0 0 66220 Improvements Other Than Building 8,223 51,972 0 0 SUBTOTAL CAPITAL 95,062 440,801 0 0 TOTAL 507,146 1,205,398 559,610 604,240 139 GENERAL FUND LIBRARY ACCOUNTING UNIT ADMINISTRATION 01111110 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 564,708 620,517 678,270 752,740 61010 Salaries Cash Out/Separation 0 5,438 0 0 61020 Salaries Part-Time 0 11,329 23,940 15,150 61040 Salaries Overtime 0 65 0 0 61100 Retirement-Employer Normal Cost 46,345 47,892 49,670 47,780 61110 Part-Time Retirement 0 425 900 1,080 61120 Medicare Insurance 8,144 9,023 10,150 10,890 61130 Health Insurance 95,984 111,184 106,320 140,370 61170 Retiree Health Benefits 5,476 5,851 6,480 6,920 61180 Worker Compensation Insurance 33,590 35,986 31,390 39,290 SUBTOTAL SALARIES & BENEFITS 754,247 847,709 907,120 1,014,220 62000 Utilities 148,513 117,563 145,250 201,390 62010 Communications 5,871 37,661 44,790 12,500 62120 Training, Transportation, Meetings 4,568 17,762 16,000 10,000 62140 Membership, Subscription & Dues 7,607 2,008 3,460 6,070 62251 Other Agency Services 8,168 15,173 15,200 17,000 62300 Contract Services-Professional 268,776 218,919 414,920 412,060 62500 Rent Payments 43,135 53,940 60,950 55,180 62600 Parking Validation 15,533 18,264 16,800 17,980 62700 Auto Expense 6,000 6,000 6,000 6,000 SUBTOTAL CONTRACTUALS 508,170 487,289 723,370 738,180 63001 Miscellaneous Operating Expenses 68,567 32,536 29,500 29,310 63300 Gas & Diesel 2,518 4,645 5,000 5,000 SUBTOTAL COMMODITIES 71,084 37,181 34,500 34,310 65000 Building Rental 408,220 459,038 513,860 0 65010 Rental City Equipment 22,644 23,127 39,720 21,430 65011 Equipment Replacement Charges 6,105 7,326 39,160 0 65012 Accident Repair & Replacement 756 1,368 20,340 2,100 65040 IT Maintenance Charge 22,750 29,685 30,280 29,520 65055 Communications- Landlines 27,012 4,133 4,160 4,000 65100 Insurance Charges 39,481 44,617 68,270 59,880 65105 Benefits Overhead 5,640 6,284 5,450 5,290 SUBTOTAL FIXED CHARGES 532,608 575,578 721,240 122,220 66511 Computer Software Subscriptions 1,521 5,857 11,460 5,290 66600 Books Records Video 151,652 268,502 0 0 SUBTOTAL CAPITAL 153,173 274,359 11,460 5,290 67003 Loan Payment-OBF 26,901 25,384 15,850 5,240 SUBTOTAL DEBT SERVICE 26,901 25,384 15,850 5,240 TOTAL 2,046,184 2,247,501 2,413,540 1,919,460 140 GENERAL FUND LIBRARY ACCOUNTING UNIT LIBRARY- OUTREACH SERVICES 01111120 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 165,619 173,908 176,230 195,430 61020 Salaries Part-Time 23,178 17,600 41,550 7,930 61040 Salaries Overtime 2,499 4,878 6,000 6,000 61100 Retirement-Employer Normal Cost 12,479 12,305 12,020 11,650 61110 Part-Time Retirement 869 656 1,560 750 61120 Medicare Insurance 2,766 2,735 3,150 3,020 61130 Health Insurance 36,228 38,271 40,800 44,400 61170 Retiree Health Benefits 1,568 1,600 1,670 1,790 61180 Worker Compensation Insurance 10,937 10,855 10,490 12,160 SUBTOTAL SALARIES & BENEFITS 256,143 262,807 293,470 283,130 62120 Training, Transportation, Meetings 1,835 0 2,000 2,000 62600 Parking Validation 5,270 9,675 7,140 8,160 SUBTOTAL CONTRACTUALS 7,105 9,675 9,140 10,160 63001 Miscellaneous Operating Expenses 3,206 3,029 4,000 4,000 SUBTOTAL COMMODITIES 3,206 3,029 4,000 4,000 65040 IT Maintenance Charge 11,380 11,880 12,110 11,810 65055 Communications- Landlines 0 1,660 1,660 1,600 65100 Insurance Charges 13,200 13,521 12,900 14,430 65105 Benefits Overhead 1,886 1,904 2,180 2,120 SUBTOTAL FIXED CHARGES 26,466 28,965 28,850 29,960 TOTAL 292,920 304,476 335,460 327,250 141 GENERAL FUND LIBRARY ACCOUNTING UNIT ADULT SERVICES 01111150 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 404,715 406,492 412,810 517,790 61010 Salaries Cash Out/Separation 0 1,702 0 0 61020 Salaries Part-Time 61,992 59,089 94,670 43,640 61040 Salaries Overtime 251 42 2,000 2,000 61100 Retirement-Employer Normal Cost 33,600 30,992 30,420 36,070 61110 Part-Time Retirement 2,325 2,203 3,550 2,770 61120 Medicare Insurance 6,844 6,625 7,330 8,300 61130 Health Insurance 71,339 68,567 72,120 84,240 61170 Retiree Health Benefits 3,669 3,769 3,940 4,790 61180 Worker Compensation Insurance 27,162 26,392 24,740 28,740 SUBTOTAL SALARIES & BENEFITS 611,897 605,874 651,580 728,340 62120 Training, Transportation, Meetings 2,309 2,927 2,000 2,000 62300 Contract Services-Professional 3,990 6,779 15,000 15,000 62600 Parking Validation 6,375 8,585 9,180 7,140 SUBTOTAL CONTRACTUALS 12,674 18,291 26,180 24,140 63001 Miscellaneous Operating Expenses 19,030 19,965 15,000 17,000 SUBTOTAL COMMODITIES 19,030 19,965 15,000 17,000 65040 IT Maintenance Charge 17,070 23,748 24,220 23,620 65055 Communications- Landlines 0 3,307 3,320 3,200 65100 Insurance Charges 32,781 32,875 30,560 34,410 65105 Benefits Overhead 4,683 4,630 4,360 4,230 SUBTOTAL FIXED CHARGES 54,534 64,560 62,460 65,460 66600 Books Records Video 133,201 59,235 68,500 68,500 SUBTOTAL CAPITAL 133,201 59,235 68,500 68,500 TOTAL 831,337 767,926 823,720 903,440 142 GENERAL FUND LIBRARY ACCOUNTING UNIT YOUTH SERVICES 01111160 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 559,973 550,150 571,650 632,430 61010 Salaries Cash Out/Separation 0 1,840 0 0 61020 Salaries Part-Time 105,818 101,167 141,990 79,590 61040 Salaries Overtime 1,035 474 2,000 2,000 61100 Retirement-Employer Normal Cost 45,214 49,565 49,200 48,320 61110 Part-Time Retirement 3,968 3,493 7,970 8,080 61120 Medicare Insurance 7,847 9,069 10,660 11,220 61130 Health Insurance 98,232 98,023 109,920 120,720 61170 Retiree Health Benefits 5,393 5,205 5,530 5,890 61180 Worker Compensation Insurance 38,663 37,014 36,360 40,400 SUBTOTAL SALARIES & BENEFITS 866,145 855,999 935,280 948,650 62120 Training, Transportation, Meetings 1,409 445 2,000 2,000 62300 Contract Services-Professional 12,788 11,952 21,600 21,600 62600 Parking Validation 13,477 12,835 16,340 12,260 SUBTOTAL CONTRACTUALS 27,674 25,232 39,940 35,860 63001 Miscellaneous Operating Expenses 16,013 13,523 20,400 16,400 SUBTOTAL COMMODITIES 16,013 13,523 20,400 16,400 65040 IT Maintenance Charge 34,130 35,622 36,340 35,430 65055 Communications- Landlines 0 4,960 4,990 4,800 65100 Insurance Charges 46,662 46,105 44,900 48,000 65105 Benefits Overhead 6,666 6,494 6,530 6,350 SUBTOTAL FIXED CHARGES 87,459 93,181 92,760 94,580 66600 Books Records Video 90,229 44,765 51,500 51,500 SUBTOTAL CAPITAL 90,229 44,765 51,500 51,500 TOTAL 1,087,520 1,032,701 1,139,880 1,146,990 143 GENERAL FUND LIBRARY ACCOUNTING UNIT YOUNG ADULT SERVICES 01111180 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 302,301 354,964 433,390 507,900 61020 Salaries Part-Time 97,745 92,193 120,880 54,370 61040 Salaries Overtime 898 182 2,000 2,000 61100 Retirement-Employer Normal Cost 29,261 25,600 33,090 35,280 61110 Part-Time Retirement 3,666 3,433 4,530 1,740 61120 Medicare Insurance 5,779 4,850 8,000 11,570 61130 Health Insurance 47,225 66,780 96,900 107,880 61170 Retiree Health Benefits 3,218 3,580 4,150 4,700 61180 Worker Compensation Insurance 23,056 25,225 22,860 29,770 SUBTOTAL SALARIES & BENEFITS 513,148 576,808 725,800 755,210 62120 Training, Transportation, Meetings 1,185 1,537 2,000 2,000 62300 Contract Services-Professional 273 0 1,000 1,000 62600 Parking Validation 6,290 7,735 9,080 5,100 SUBTOTAL CONTRACTUALS 7,748 9,272 12,080 8,100 63001 Miscellaneous Operating Expenses 16,170 18,945 23,180 21,150 SUBTOTAL COMMODITIES 16,170 18,945 23,180 21,150 65040 IT Maintenance Charge 17,060 23,742 24,220 29,520 65055 Communications- Landlines 0 3,300 3,320 4,000 65100 Insurance Charges 27,826 31,421 28,190 35,330 65105 Benefits Overhead 3,975 4,426 4,360 5,290 SUBTOTAL FIXED CHARGES 48,861 62,888 60,090 74,140 66600 Books Records Video 17,857 14,535 15,000 15,000 SUBTOTAL CAPITAL 17,857 14,535 15,000 15,000 TOTAL 603,784 682,448 836,150 873,600 144 GENERAL FUND LIBRARY ACCOUNTING UNIT TECH & SUPPORT SVCS 01111190 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 819,149 954,446 962,960 1,069,420 61010 Salaries Cash Out/Separation 1,909 5,911 0 22,410 61020 Salaries Part-Time 328,152 292,262 419,580 195,050 61040 Salaries Overtime 561 1,564 3,500 3,500 61100 Retirement-Employer Normal Cost 64,693 76,346 85,590 75,410 61110 Part-Time Retirement 11,425 9,579 19,070 14,930 61120 Medicare Insurance 16,650 17,765 20,570 19,960 61130 Health Insurance 151,994 178,464 202,680 224,280 61170 Retiree Health Benefits 7,744 8,665 9,340 9,910 61180 Worker Compensation Insurance 66,457 70,699 65,810 77,910 SUBTOTAL SALARIES & BENEFITS 1,468,733 1,615,702 1,789,100 1,712,780 62120 Training, Transportation, Meetings 3,518 961 2,000 2,000 62140 Membership, Subscription & Dues 16,619 8,923 9,000 0 62300 Contract Services-Professional 2,382 0 1,730 1,730 62600 Parking Validation 24,195 25,330 30,730 14,280 SUBTOTAL CONTRACTUALS 46,714 35,213 43,460 18,010 63001 Miscellaneous Operating Expenses 135,021 58,599 287,900 44,130 SUBTOTAL COMMODITIES 135,021 58,599 287,900 44,130 65040 IT Maintenance Charge 56,880 65,307 72,670 70,850 65055 Communications- Landlines 0 9,094 9,970 9,610 65100 Insurance Charges 80,207 88,064 81,060 92,550 65105 Benefits Overhead 11,459 12,403 13,070 12,690 SUBTOTAL FIXED CHARGES 148,545 174,868 176,770 185,700 66220 Improvements Other Than Building 0 100,000 0 0 66511 Computer Software Subscriptions 74,016 121,075 61,890 66,610 66600 Books Records Video 80,365 69,253 83,000 92,300 SUBTOTAL CAPITAL 154,381 290,328 144,890 158,910 TOTAL 1,953,393 2,174,711 2,442,120 2,119,530 145 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY LIBRARY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01211020 Library Youth Services 879,135 1,148,504 1,027,940 1,032,920 TOTAL EXPENDITURES 879,135 1,148,504 1,027,940 1,032,920 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 191,347 193,084 291,810 311,070 62000 CONTRACTUALS 337,571 257,922 315,850 289,900 63000 COMMODITIES 60,800 52,180 99,550 141,870 65000 FIXED CHARGES 35,971 38,582 39,760 25,480 66000 CAPITAL 253,446 606,736 280,970 264,600 TOTAL 879,135 1,148,504 1,027,940 1,032,920 146 CANNABIS PUBLIC BENEFIT FUND LIBRARY ACCOUNTING UNIT Library Youth Services 01211020 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 46,828 52,076 54,810 53,220 61020 Salaries Part-Time 109,340 104,881 192,470 195,750 61040 Salaries Overtime 566 554 1,000 1,000 61100 Retirement-Employer Normal Cost 8,649 8,418 6,480 5,690 61110 Part-Time Retirement 3,317 3,285 8,860 11,090 61120 Medicare Insurance 2,282 2,272 3,580 3,580 61130 Health Insurance 10,840 12,200 14,160 28,440 61170 Retiree Health Benefits 467 493 550 510 61180 Worker Compensation Insurance 9,059 8,905 9,900 11,790 SUBTOTAL SALARIES & BENEFITS 191,347 193,084 291,810 311,070 62010 Communications 229,672 229,795 277,850 240,080 62140 Membership, Subscription & Dues 83,077 0 0 4,500 62300 Contract Services-Professional 24,822 28,128 38,000 45,320 SUBTOTAL CONTRACTUALS 337,571 257,922 315,850 289,900 63001 Miscellaneous Operating Expenses 59,576 51,135 92,800 135,120 63300 Gas & Diesel 1,224 1,044 6,750 6,750 SUBTOTAL COMMODITIES 60,800 52,180 99,550 141,870 65010 Rental City Equipment 7,548 7,709 6,430 0 65011 Equipment Replacement Charges 9,115 10,938 12,760 3,650 65012 Accident Repair & Replacement 252 456 0 0 65040 IT Maintenance Charge 5,690 5,937 6,060 5,900 65055 Communications- Landlines 871 827 830 800 65100 Insurance Charges 10,933 11,145 12,590 14,070 65105 Benefits Overhead 1,562 1,570 1,090 1,060 SUBTOTAL FIXED CHARGES 35,971 38,582 39,760 25,480 66200 Buildings & Building Improvements 94,133 397,616 0 0 66511 Computer Software Subscriptions 111,421 173,248 236,810 220,440 66600 Books Records Video 47,892 35,872 44,160 44,160 SUBTOTAL CAPITAL 253,446 606,736 280,970 264,600 TOTAL 879,135 1,148,504 1,027,940 1,032,920 147 PUBLIC LIBRARY GRANT FUND DEPARTMENT RESOURCE SUMMARY LIBRARY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 151,035 1,433,043 0 0 58000 Earning On Investments 65,449 66,022 0 0 TOTAL REVENUES 216,485 1,499,065 0 0 EXPENDITURES 15211150 PUBLIC LIBRARY GRANT 3,094 6,237 0 0 15211154 BUILDING FORWARD LIBRARY GRANT 147,942 1,426,807 1,260 170 TOTAL EXPENDITURES 151,035 1,433,043 1,260 170 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 19,554 2,818 800 170 63000 COMMODITIES 3,094 2,659 0 0 65000 FIXED CHARGES 1,210 177 460 0 66000 CAPITAL 127,178 1,427,389 0 0 TOTAL 151,035 1,433,043 1,260 170 148 PUBLIC LIBRARY GRANT FUND LIBRARY ACCOUNTING UNIT PUBLIC LIBRARY GRANT 15211002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 151,035 1,433,043 0 0 58000 Earning On Investments 65,449 66,022 0 0 SUBTOTAL REVENUES 216,485 1,499,065 0 0 TOTAL 216,485 1,499,065 0 0 149 PUBLIC LIBRARY GRANT FUND LIBRARY ACCOUNTING UNIT BUILDING FORWARD LIBRARY GRANT 15211154 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 15,032 2,164 0 0 61100 Retirement-Employer Normal Cost 682 92 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 890 144 440 170 61120 Medicare Insurance 215 31 0 0 61130 Health Insurance 2,735 387 0 0 61180 Worker Compensation Insurance 0 0 360 0 SUBTOTAL SALARIES & BENEFITS 19,554 2,818 800 170 65100 Insurance Charges 1,058 156 460 0 65105 Benefits Overhead 151 22 0 0 SUBTOTAL FIXED CHARGES 1,210 177 460 0 66200 Buildings & Building Improvements 127,178 1,423,812 0 0 SUBTOTAL CAPITAL 127,178 1,423,812 0 0 TOTAL 147,942 1,426,807 1,260 170 150 PUBLIC LIBRARY GRANT FUND LIBRARY ACCOUNTING UNIT PUBLIC LIBRARY GRANT 15211150 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 3,094 2,659 0 0 SUBTOTAL COMMODITIES 3,094 2,659 0 0 66600 Books Records Video 0 3,578 0 0 SUBTOTAL CAPITAL 0 3,578 0 0 TOTAL 3,094 6,237 0 0 151 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY LIBRARY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18111013 ARPA-LIBRARY 725,518 11,741,204 0 0 TOTAL EXPENDITURES 725,518 11,741,204 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63000 COMMODITIES 35,358 0 0 0 66000 CAPITAL 690,160 11,741,204 0 0 TOTAL 725,518 11,741,204 0 0 152 AMERICAN RESCUE PLAN ACT (ARPA) LIBRARY ACCOUNTING UNIT ARPA-LIBRARY 18111013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 35,358 0 0 0 SUBTOTAL COMMODITIES 35,358 0 0 0 66200 Buildings & Building Improvements 466,193 8,853,980 0 0 66220 Improvements Other Than Building 223,967 2,887,224 0 0 SUBTOTAL CAPITAL 690,160 11,741,204 0 0 TOTAL 725,518 11,741,204 0 0 153 This Page Intentionally Left Blank 154 PARKS, RECREATION, & COMMUNITY SERVICES FFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 2222222222222222222222222222222222222220000000000000000000000000000000000000000000222222222222222222222222222222222222222222222222222222222222222222266666666666666666666666666666666---------22222222222222222222222222222222222227777777777777777777777777777777777 PPPPPPPPRRRRRRRRRRRROOOOOOOOOOOOPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 155 This Page Intentionally Left Blank 156 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Deputy Parks, Recreation, and Community Services Director (Recreation) (MM) 1 1 Deputy Parks, Recreation, and Community Services Director (Zoo) (MM) 1 1 Executive Director of Parks, Recreation, and Community Services (EM) 1 1 Executive Secretary (UC) 1 1 General Maintenance Worker 2 2 Graphics Designer II 1 (1)0 Lead Accounting Assistant 1 1 Management Aide (UC) 2 (1)1 Management Analyst (UC) 1 1 Principal Management Analyst (AM) 1 1 Recreation and Community Services Supervisor 7 7 Recreation Program Coordinator 10 2 12 Recreation Specialist 14 (1)13 Senior Accounting Assistant 1 (1)0 Senior Management Analyst (AM) 1 1 Transportation Driver 3 3 Zoo Animal Care Manager (AM) 1 1 Zoo Curator of Education 1 1 Zoo Education Specialist 4 4 Zoo Keeper I 77 Zoo Keeper II 33 Zoo Operations Coordinator 1 1 Zoo Veterinarian (MM) 1 1 Authorized Total 66 (2)64 48.00 12.00 4.00 64.00 Parks, Recreation, and Community Services Position Summary GENERAL FUND CANNABIS PUBLIC BENEFIT FUND OTHER RESTRICTED FUND TOTAL AUTHORIZED POSITIONS 157 This Page Intentionally Left Blank 158 GENERAL FUND DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01113017 PRCSA - SERVICE ENHANCEMENT 2,555,444 3,217,388 1,871,940 1,853,400 01113200 PRCSA - ADMINISTRATION 1,105,918 1,198,984 1,336,870 1,059,240 01113220 PRCSA - ZOO 3,106,355 3,959,044 3,569,710 3,693,240 01113230 PRCSA - RECREATION & COMM. SVC 8,807,532 8,392,669 8,470,940 7,341,350 TOTAL EXPENDITURES 15,575,249 16,768,085 15,249,460 13,947,230 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 8,153,841 8,787,810 9,133,410 8,855,370 62000 CONTRACTUALS 4,332,403 3,947,933 3,332,370 3,048,980 63000 COMMODITIES 963,031 839,846 830,540 667,150 65000 FIXED CHARGES 1,023,866 1,195,511 1,856,540 1,329,710 66000 CAPITAL 1,095,349 1,985,374 96,600 46,020 67000 DEBT SERVICE 6,759 11,611 0 0 TOTAL 15,575,249 16,768,085 15,249,460 13,947,230 159 GENERAL FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT REC COMM SVS-MGRL/SUPPORT SVS 01113002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51301 Filming Permits 4,673 10,258 5,000 10,500 51302 Park Facility Permits 473 110 150 250 51303 Special Event Permit 4,332 19,623 9,000 29,000 53301 Center Programs 112,668 206,126 114,000 194,500 53303 Youth Sports 53,629 62,278 56,000 66,000 53304 Recreation Swim 11,733 15,628 14,000 15,000 53306 Adult Sports 14,446 17,475 7,000 19,500 53307 Youth Field Usage Fee 119,472 123,579 75,000 124,000 53308 Park Reservation 400,269 596,895 632,000 750,000 53309 Concession-Vending Machines 4,225 3,575 3,000 3,500 53310 Zoo Education 165,073 192,771 180,000 0 53312 Zoo Admissions 1,743,742 1,556,301 1,578,000 0 53313 Food Sale Concession 36,597 21,515 17,000 24,500 53316 Leisure Classes 105,417 105,455 100,000 102,500 53318 Tennis Reservation 12,138 24,009 24,000 24,000 53319 Recreation Staff Reimbursement 85,216 86,380 82,000 91,500 53331 City Events 174,148 103,003 55,000 281,000 53333 Pool Rental 1,120 480 0 1,000 53334 Swim Lessons 91,211 112,825 79,000 116,000 53335 Zoo Revenue 0 0 0 1,788,000 57010 Miscellaneous Recoveries 11,373 9,057 9,000 17,900 57082 Contributions and Donations 0 16,750 0 40,000 57301 Recreation Expense Reimbursement 0 72 0 0 57304 Rancho Santiago Reimbursement/PR 59,262 62,251 61,440 68,500 57361 Recreation Facility Rental 68,079 83,711 77,000 85,500 57362 Rental Of Stadium 190,870 138,011 144,000 300,000 57380 Friend Of Zoo Vet Contribution 60,000 60,000 60,000 60,000 57383 Friend of Zoo Contribution 36,181 56,864 40,000 61,500 57385 Friend of Zoo Education Contribution 40,000 40,000 40,000 40,000 57390 PRCSA Godinez High School (11,920) 20,628 0 0 SUBTOTAL REVENUES 3,594,425 3,745,628 3,461,590 4,314,150 TOTAL 3,594,425 3,745,628 3,461,590 4,314,150 160 GENERAL FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA - SERVICE ENHANCEMENT 01113017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 123,029 263,119 316,030 383,900 61010 Salaries Cash Out/Separation 2,293 0 0 0 61020 Salaries Part-Time 39,460 31,097 77,290 63,670 61040 Salaries Overtime 1,782 5,843 0 0 61100 Retirement-Employer Normal Cost 15,440 34,013 37,390 40,990 61110 Part-Time Retirement 1,480 595 2,900 2,900 61120 Medicare Insurance 2,352 4,286 5,710 6,480 61130 Health Insurance 27,599 36,942 72,960 70,510 61170 Retiree Health Benefits 1,039 2,598 3,150 3,690 61180 Worker Compensation Insurance 9,587 17,065 12,380 21,060 SUBTOTAL SALARIES & BENEFITS 224,060 395,558 527,810 593,200 62120 Training, Transportation, Meetings 0 75 0 0 62140 Membership, Subscription & Dues 0 160 0 0 62300 Contract Services-Professional 1,315,097 1,721,616 1,178,960 1,202,000 SUBTOTAL CONTRACTUALS 1,315,097 1,721,851 1,178,960 1,202,000 63001 Miscellaneous Operating Expenses 69,344 56,567 118,400 0 SUBTOTAL COMMODITIES 69,344 56,567 118,400 0 65040 IT Maintenance Charge 11,380 23,748 24,220 23,620 65055 Communications- Landlines 1,743 3,307 3,320 3,200 65100 Insurance Charges 11,699 21,478 14,870 27,150 65105 Benefits Overhead 1,624 2,942 4,360 4,230 SUBTOTAL FIXED CHARGES 26,446 51,475 46,770 58,200 66200 Buildings & Building Improvements 855,464 33,436 0 0 66220 Improvements Other Than Building 0 684,302 0 0 66400 Machinery & Equipment 22,613 231,780 0 0 66511 Computer Software Subscriptions 42,420 42,420 0 0 SUBTOTAL CAPITAL 920,497 991,938 0 0 TOTAL 2,555,444 3,217,388 1,871,940 1,853,400 161 GENERAL FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA - ADMINISTRATION 01113200 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 703,712 739,373 753,890 653,170 61010 Salaries Cash Out/Separation 125 45,748 23,370 25,130 61020 Salaries Part-Time 3,000 14,707 37,210 11,450 61040 Salaries Overtime 978 632 0 0 61100 Retirement-Employer Normal Cost 64,441 67,429 68,910 48,470 61110 Part-Time Retirement 113 742 1,200 1,400 61120 Medicare Insurance 10,430 11,821 11,390 9,640 61130 Health Insurance 108,477 111,406 121,800 97,650 61170 Retiree Health Benefits 6,465 7,150 7,340 6,080 61180 Worker Compensation Insurance 40,402 43,258 39,360 46,890 SUBTOTAL SALARIES & BENEFITS 938,142 1,042,267 1,064,470 899,880 62010 Communications 2,450 2,885 0 0 62012 Cellular Phone Charges 0 0 1,700 1,440 62120 Training, Transportation, Meetings 250 3,544 3,000 0 62140 Membership, Subscription & Dues 315 125 750 0 62300 Contract Services-Professional 35,523 6,609 71,780 17,000 62302 Contracted Vendor Personnel Services 0 5,100 0 0 62600 Parking Validation 6,400 8,080 7,680 6,060 62700 Auto Expense 6,000 6,000 6,000 6,000 SUBTOTAL CONTRACTUALS 50,939 32,343 90,910 30,500 63001 Miscellaneous Operating Expenses 14,129 14,136 12,600 12,250 SUBTOTAL COMMODITIES 14,129 14,136 12,600 12,250 65000 Building Rental 0 0 62,970 0 65040 IT Maintenance Charge 39,820 41,559 42,390 41,320 65055 Communications- Landlines 6,100 5,787 5,820 5,610 65100 Insurance Charges 49,304 54,445 50,090 62,280 65105 Benefits Overhead 6,848 7,458 7,620 7,400 SUBTOTAL FIXED CHARGES 102,071 109,249 168,890 116,610 66511 Computer Software Subscriptions 637 989 0 0 SUBTOTAL CAPITAL 637 989 0 0 TOTAL 1,105,918 1,198,984 1,336,870 1,059,240 162 GENERAL FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA - ZOO 01113220 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,053,647 1,231,227 1,307,400 1,469,050 61010 Salaries Cash Out/Separation 1,903 7,205 14,770 16,130 61020 Salaries Part-Time 317,746 324,016 383,310 315,170 61040 Salaries Overtime 33,656 29,867 3,300 0 61100 Retirement-Employer Normal Cost 94,503 109,579 110,110 109,480 61110 Part-Time Retirement 10,215 10,523 16,720 17,240 61120 Medicare Insurance 20,440 22,680 25,000 25,990 61130 Health Insurance 190,776 236,364 290,120 287,980 61170 Retiree Health Benefits 10,174 11,863 12,630 13,660 61180 Worker Compensation Insurance 81,048 90,156 80,270 98,800 SUBTOTAL SALARIES & BENEFITS 1,814,107 2,073,479 2,243,630 2,353,500 62000 Utilities 200,668 205,925 200,000 240,800 62010 Communications 12,293 16,120 21,000 11,000 62012 Cellular Phone Charges 0 0 2,600 3,600 62120 Training, Transportation, Meetings 27,210 24,208 6,000 0 62131 SAMA Wellness and Fitness Program Reimbursements 120 0 0 0 62140 Membership, Subscription & Dues 14,141 17,701 9,000 33,000 62251 Other Agency Services 658 681 0 0 62300 Contract Services-Professional 388,600 543,515 544,340 456,640 62320 Maintenance & Repair Buildings 24,892 0 0 0 SUBTOTAL CONTRACTUALS 668,580 808,150 782,940 745,040 63001 Miscellaneous Operating Expenses 186,354 161,695 175,800 190,040 63300 Gas & Diesel 1,919 1,014 500 500 63400 Animal Food & Supp 87,579 75,283 103,400 103,400 SUBTOTAL COMMODITIES 275,852 237,992 279,700 293,940 65010 Rental City Equipment 28,694 29,587 23,180 20,870 65011 Equipment Replacement Charges 2,733 4,770 4,770 0 65012 Accident Repair & Replacement 530 1,340 1,740 0 65040 IT Maintenance Charge 68,260 94,992 96,900 94,470 65055 Communications- Landlines 10,456 13,227 13,300 12,810 65100 Insurance Charges 98,904 113,474 99,520 149,090 65105 Benefits Overhead 13,737 15,544 17,430 16,920 SUBTOTAL FIXED CHARGES 223,314 272,934 256,840 294,160 66220 Improvements Other Than Building 118,805 564,586 0 0 66511 Computer Software Subscriptions 5,697 1,903 6,600 6,600 SUBTOTAL CAPITAL 124,502 566,489 6,600 6,600 TOTAL 3,106,355 3,959,044 3,569,710 3,693,240 163 GENERAL FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA - RECREATION & COMM. SVC 01113230 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,923,172 1,932,412 2,224,490 2,386,470 61010 Salaries Cash Out/Separation 18,935 46,125 15,800 12,710 61020 Salaries Part-Time 2,092,607 2,151,398 1,881,010 1,461,980 61040 Salaries Overtime 227,863 219,242 149,700 39,510 61100 Retirement-Employer Normal Cost 188,727 191,602 192,580 202,630 61110 Part-Time Retirement 73,135 72,697 100,040 93,940 61120 Medicare Insurance 61,231 61,046 57,710 58,220 61130 Health Insurance 339,248 352,079 447,360 486,500 61170 Retiree Health Benefits 17,951 17,188 20,470 21,430 61180 Worker Compensation Insurance 234,663 232,716 208,340 245,400 SUBTOTAL SALARIES & BENEFITS 5,177,532 5,276,506 5,297,500 5,008,790 62010 Communications 98,228 82,369 84,000 90,900 62012 Cellular Phone Charges 0 28,147 28,800 33,000 62120 Training, Transportation, Meetings 10,589 15,670 33,320 0 62140 Membership, Subscription & Dues 31,073 34,682 25,800 17,000 62300 Contract Services-Professional 2,120,527 1,178,650 1,097,240 871,870 62600 Parking Validation 37,370 46,071 10,400 58,670 SUBTOTAL CONTRACTUALS 2,297,787 1,385,590 1,279,560 1,071,440 63001 Miscellaneous Operating Expenses 579,293 508,030 371,540 332,960 63300 Gas & Diesel 24,413 23,121 48,300 28,000 SUBTOTAL COMMODITIES 603,706 531,151 419,840 360,960 65000 Building Rental 0 0 661,570 0 65010 Rental City Equipment 167,152 193,813 144,940 176,720 65011 Equipment Replacement Charges 18,395 32,369 36,120 0 65012 Accident Repair & Replacement 2,844 12,831 65,650 48,400 65040 IT Maintenance Charge 119,460 134,253 133,240 135,790 65055 Communications- Landlines 18,299 18,187 18,290 18,420 65100 Insurance Charges 286,370 293,151 300,270 417,080 65105 Benefits Overhead 39,775 40,124 23,960 24,330 65400 Indirect Costs 19,740 37,126 0 40,000 SUBTOTAL FIXED CHARGES 672,035 761,853 1,384,040 860,740 66400 Machinery & Equipment 39,594 391,084 55,000 0 66511 Computer Software Subscriptions 10,119 34,874 35,000 39,420 SUBTOTAL CAPITAL 49,713 425,958 90,000 39,420 67200 Principal-Leases 6,243 11,180 0 0 67210 Interest-Leases 515 430 0 0 SUBTOTAL DEBT SERVICE 6,759 11,611 0 0 TOTAL 8,807,532 8,392,669 8,470,940 7,341,350 164 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01213020 PRCSA YOUTH SERVICES 7,542,780 4,929,419 3,267,620 3,603,290 TOTAL EXPENDITURES 7,542,780 4,929,419 3,267,620 3,603,290 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,134,999 2,548,992 2,633,810 2,750,510 62000 CONTRACTUALS 218,609 231,290 305,240 288,240 63000 COMMODITIES 173,289 95,873 86,110 101,610 65000 FIXED CHARGES 209,154 250,679 239,460 258,430 66000 CAPITAL 4,799,423 1,796,158 0 200,000 69000 MISCELLANEOUS 7,306 6,425 3,000 4,500 TOTAL 7,542,780 4,929,419 3,267,620 3,603,290 165 CANNABIS PUBLIC BENEFIT FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA YOUTH SERVICES 01213020 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 800,415 835,130 896,720 966,480 61010 Salaries Cash Out/Separation 947 1,336 0 0 61020 Salaries Part-Time 594,845 916,141 967,000 970,720 61030 Salaries Participant 269,635 255,793 265,000 250,000 61040 Salaries Overtime 53,256 36,911 0 0 61100 Retirement-Employer Normal Cost 92,969 104,829 101,690 99,180 61110 Part-Time Retirement 30,339 40,408 47,310 48,200 61120 Medicare Insurance 24,346 29,111 30,840 31,190 61130 Health Insurance 175,935 186,058 232,360 266,400 61170 Retiree Health Benefits 7,277 8,605 8,930 9,280 61180 Worker Compensation Insurance 85,036 134,670 83,960 109,060 SUBTOTAL SALARIES & BENEFITS 2,134,999 2,548,992 2,633,810 2,750,510 62000 Utilities 156 592 0 0 62010 Communications 260 506 0 0 62120 Training, Transportation, Meetings 1,787 5,000 10,000 4,000 62140 Membership, Subscription & Dues 0 1,089 0 2,000 62300 Contract Services-Professional 173,256 188,167 255,790 251,440 62500 Rent Payments 42,350 29,237 39,450 30,000 62600 Parking Validation 800 6,700 0 800 SUBTOTAL CONTRACTUALS 218,609 231,290 305,240 288,240 63001 Miscellaneous Operating Expenses 172,956 95,315 85,860 99,360 63300 Gas & Diesel 333 558 250 2,250 SUBTOTAL COMMODITIES 173,289 95,873 86,110 101,610 65000 Building Rental 0 0 10,500 0 65010 Rental City Equipment 8,713 17,947 10,980 5,360 65011 Equipment Replacement Charges 1,903 11,418 13,320 3,810 65012 Accident Repair & Replacement 3,524 1,016 0 0 65040 IT Maintenance Charge 65,820 68,691 76,130 79,530 65055 Communications- Landlines 10,082 9,565 10,450 10,790 65100 Insurance Charges 105,693 124,891 104,390 144,690 65105 Benefits Overhead 13,418 17,151 13,690 14,250 SUBTOTAL FIXED CHARGES 209,154 250,679 239,460 258,430 66100 Land 0 0 0 200,000 66200 Buildings & Building Improvements 131,918 225,665 0 0 66220 Improvements Other Than Building 4,490,059 1,570,393 0 0 66400 Machinery & Equipment 177,257 0 0 0 66511 Computer Software Subscriptions 188 100 0 0 SUBTOTAL CAPITAL 4,799,423 1,796,158 0 200,000 69135 Payment to Subagent 1,447 0 0 0 69143 Transportation Pass for Partic 1,966 4,666 3,000 4,500 69144 Client Support Services 3,893 1,760 0 0 SUBTOTAL MISCELLANEOUS 7,306 6,425 3,000 4,500 TOTAL 7,542,780 4,929,419 3,267,620 3,603,290 166 PRCSA FEES & DONATION DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52040 Grant-Other 16,487 40,785 0 0 57010 Miscellaneous Recoveries 0 520 0 0 57081 Gifts & Donations 21,950 3,364 0 0 58000 Earning On Investments 11,523 1,839 0 0 TOTAL REVENUES 49,960 46,508 0 0 EXPENDITURES 02213200 PRCSA FEE & DONATION 833,245 23,005 15,000 40,450 TOTAL EXPENDITURES 833,245 23,005 15,000 40,450 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 44,528 1,494 0 0 63000 COMMODITIES 994 18,435 15,000 40,450 66000 CAPITAL 787,724 3,076 0 0 TOTAL 833,245 23,005 15,000 40,450 167 PRCSA FEES & DONATION PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA FEE & DONATION 02213002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52040 Grant-Other 16,487 40,785 0 0 57010 Miscellaneous Recoveries 0 520 0 0 57081 Gifts & Donations 21,950 3,364 0 0 58000 Earning On Investments 11,523 1,839 0 0 SUBTOTAL REVENUES 49,960 46,508 0 0 TOTAL 49,960 46,508 0 0 168 PRCSA FEES & DONATION PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PRCSA FEE & DONATION 02213200 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 0 1,494 0 0 62300 Contract Services-Professional 44,528 0 0 0 SUBTOTAL CONTRACTUALS 44,528 1,494 0 0 63001 Miscellaneous Operating Expenses 994 18,435 15,000 40,450 SUBTOTAL COMMODITIES 994 18,435 15,000 40,450 66220 Improvements Other Than Building 787,724 3,076 0 0 SUBTOTAL CAPITAL 787,724 3,076 0 0 TOTAL 833,245 23,005 15,000 40,450 169 CAPITAL OUTLAY FUND DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53332 Baseball Surcharge 7,597 6,467 0 0 57363 Cell Tower Lease Agreement 687,050 652,189 672,000 637,000 58000 Earning On Investments 23,504 18,454 0 18,000 TOTAL REVENUES 718,151 677,109 672,000 655,000 EXPENDITURES 05113263 PARK IMPROVEMENTS 1,346,641 1,034,509 672,000 655,000 TOTAL EXPENDITURES 1,346,641 1,034,509 672,000 655,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 234 0 0 62000 CONTRACTUALS 197,611 555,096 352,000 370,000 63000 COMMODITIES 75,491 61,838 0 0 66000 CAPITAL 1,073,539 417,340 320,000 285,000 TOTAL 1,346,641 1,034,509 672,000 655,000 170 CAPITAL OUTLAY FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT MISCELLENOUS REVENUE 05113002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53332 Baseball Surcharge 7,597 6,467 0 0 57363 Cell Tower Lease Agreement 687,050 652,189 672,000 637,000 58000 Earning On Investments 23,504 18,454 0 18,000 SUBTOTAL REVENUES 718,151 677,109 672,000 655,000 TOTAL 718,151 677,109 672,000 655,000 171 CAPITAL OUTLAY FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PARK IMPROVEMENTS 05113263 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61180 Worker Compensation Insurance 0 234 0 0 SUBTOTAL SALARIES & BENEFITS 0 234 0 0 62300 Contract Services-Professional 22,883 1,153 0 0 62320 Maintenance & Repair Buildings 174,727 553,943 352,000 370,000 SUBTOTAL CONTRACTUALS 197,611 555,096 352,000 370,000 63200 Operating Materials & Supplies 75,491 61,838 0 0 SUBTOTAL COMMODITIES 75,491 61,838 0 0 66200 Buildings & Building Improvements 0 15,000 0 0 66220 Improvements Other Than Building 1,073,539 402,340 320,000 285,000 SUBTOTAL CAPITAL 1,073,539 417,340 320,000 285,000 TOTAL 1,346,641 1,034,509 672,000 655,000 172 GOLF COURSE DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57990 Miscellaneous Income 0 0 0 3,913,500 TOTAL REVENUES 0 0 0 3,913,500 EXPENDITURES 11213200 GOLF COURSE OPERATIONS 0 0 0 3,838,930 11213260 GOLF COURSE CAPITAL IMPROVMNTS 0 0 0 74,570 TOTAL EXPENDITURES 0 0 0 3,913,500 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 0 201,000 65000 FIXED CHARGES 0 0 0 100,000 69000 MISCELLANEOUS 0 0 0 3,612,500 TOTAL 0 0 0 3,913,500 173 GOLF COURSE PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT GOLF COURSE 11213002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57990 Miscellaneous Income 0 0 0 3,913,500 SUBTOTAL REVENUES 0 0 0 3,913,500 TOTAL 0 0 0 3,913,500 174 GOLF COURSE PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT GOLF COURSE OPERATIONS 11213200 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62500 Rent Payments 0 0 0 201,000 SUBTOTAL CONTRACTUALS 0 0 0 201,000 65500 General Fund Overhead 0 0 0 100,000 SUBTOTAL FIXED CHARGES 0 0 0 100,000 69011 Reserve Appropriation 0 0 0 395,000 69135 Payment to Subagent 0 0 0 3,142,930 SUBTOTAL MISCELLANEOUS 0 0 0 3,537,930 TOTAL 0 0 0 3,838,930 175 GOLF COURSE PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT GOLF COURSE CAPITAL IMPROVMNTS 11213260 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69011 Reserve Appropriation 0 0 0 74,570 SUBTOTAL MISCELLANEOUS 0 0 0 74,570 TOTAL 0 0 0 74,570 176 PARKS CAPITAL GRANTS DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 1,992,112 3,671,759 0 0 TOTAL REVENUES 1,992,112 3,671,759 0 0 EXPENDITURES 16113262 STATE RESOURCES AGENCY GRANT 1,304,132 1,045,988 0 0 16113263 SANTA ANA RIVER CONSERVANCY PROGRAM 375,877 0 0 0 16113264 2018 Parks Bond Act-SPD&CR 2,763,804 760,516 0 0 TOTAL EXPENDITURES 4,443,813 1,806,504 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 4,443,813 1,806,504 0 0 TOTAL 4,443,813 1,806,504 0 0 177 PARKS CAPITAL GRANTS PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT PARKS/REC CAPITAL GRANTS 16113002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 1,992,112 3,671,759 0 0 SUBTOTAL REVENUES 1,992,112 3,671,759 0 0 TOTAL 1,992,112 3,671,759 0 0 178 PARKS CAPITAL GRANTS PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT STATE RESOURCES AGENCY GRANT 16113262 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66200 Buildings & Building Improvements 155,568 0 0 0 66220 Improvements Other Than Building 1,148,564 1,045,988 0 0 SUBTOTAL CAPITAL 1,304,132 1,045,988 0 0 TOTAL 1,304,132 1,045,988 0 0 179 PARKS CAPITAL GRANTS PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT SANTA ANA RIVER CONSERVANCY PROGRAM 16113263 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 375,877 0 0 0 SUBTOTAL CAPITAL 375,877 0 0 0 TOTAL 375,877 0 0 0 180 PARKS CAPITAL GRANTS PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT 2018 Parks Bond Act-SPD&CR 16113264 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 2,763,804 760,516 0 0 SUBTOTAL CAPITAL 2,763,804 760,516 0 0 TOTAL 2,763,804 760,516 0 0 181 RECREATION GRANTS FUND DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52040 Grant-Other 279,164 288,800 286,860 303,890 58000 Earning On Investments 9,015 8,081 0 0 TOTAL REVENUES 288,180 296,881 286,860 303,890 EXPENDITURES 16913202 OCTA SR MOBILITY PROGRAM 291,275 434,470 500,360 488,760 TOTAL EXPENDITURES 291,275 434,470 500,360 488,760 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 182,227 305,454 343,430 379,560 62000 CONTRACTUALS 1,448 0 0 0 63000 COMMODITIES 9,635 12,125 12,000 12,000 65000 FIXED CHARGES 97,964 116,892 144,930 97,200 TOTAL 291,275 434,470 500,360 488,760 182 RECREATION GRANTS FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT RECREATION GRANTS REVENUE 16913002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52040 Grant-Other 279,164 288,800 286,860 303,890 58000 Earning On Investments 9,015 8,081 0 0 SUBTOTAL REVENUES 288,180 296,881 286,860 303,890 TOTAL 288,180 296,881 286,860 303,890 183 RECREATION GRANTS FUND PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT OCTA SR MOBILITY PROGRAM 16913202 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 78,018 139,908 145,200 182,920 61020 Salaries Part-Time 38,801 41,729 44,900 44,460 61040 Salaries Overtime 339 890 0 0 61100 Retirement-Employer Normal Cost 9,892 21,074 24,570 24,900 61102 Retirement- Employer Unfunded- Miscellaneous 12,918 33,040 43,660 33,040 61110 Part-Time Retirement 2,269 1,565 1,680 1,670 61120 Medicare Insurance 2,624 3,687 4,490 4,870 61130 Health Insurance 25,537 46,324 67,440 73,080 61170 Retiree Health Benefits 1,211 2,373 2,580 2,850 61180 Worker Compensation Insurance 10,617 14,864 8,910 11,770 SUBTOTAL SALARIES & BENEFITS 182,227 305,454 343,430 379,560 62300 Contract Services-Professional 1,448 0 0 0 SUBTOTAL CONTRACTUALS 1,448 0 0 0 63300 Gas & Diesel 9,635 12,125 12,000 12,000 SUBTOTAL COMMODITIES 9,635 12,125 12,000 12,000 65010 Rental City Equipment 33,936 35,658 16,370 17,190 65011 Equipment Replacement Charges 33,120 33,120 13,730 11,110 65012 Accident Repair & Replacement 252 504 44,190 0 65040 IT Maintenance Charge 0 20,109 24,220 23,620 65055 Communications- Landlines 0 3,307 3,320 3,200 65100 Insurance Charges 12,957 18,490 11,220 15,760 65105 Benefits Overhead 1,800 2,563 4,360 4,230 65400 Indirect Costs 15,899 3,140 27,520 22,090 SUBTOTAL FIXED CHARGES 97,964 116,892 144,930 97,200 TOTAL 291,275 434,470 500,360 488,760 184 RESIDENTIAL DEVELOP DISTRICT 1 DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53300 District Park A & D Fees 200,821 98,570 0 0 58000 Earning On Investments 15,577 14,618 0 0 TOTAL REVENUES 216,398 113,187 0 0 EXPENDITURES 31113260 RESIDENTIAL DEVELOP DISTRICT 1 300,000 0 0 0 TOTAL EXPENDITURES 300,000 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 300,000 0 0 0 TOTAL 300,000 0 0 0 185 RESIDENTIAL DEVELOP DISTRICT 1 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT MISCELLENOUS REVENUE 31113002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53300 District Park A & D Fees 200,821 98,570 0 0 58000 Earning On Investments 15,577 14,618 0 0 SUBTOTAL REVENUES 216,398 113,187 0 0 TOTAL 216,398 113,187 0 0 186 RESIDENTIAL DEVELOP DISTRICT 1 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT RESIDENTIAL DEVELOP DISTRICT 1 31113260 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 300,000 0 0 0 SUBTOTAL CAPITAL 300,000 0 0 0 TOTAL 300,000 0 0 0 187 RESIDENTIAL DEVELOP DISTRICT 2 DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53300 District Park A & D Fees 3,126,455 103,168 0 0 58000 Earning On Investments 76,199 82,251 0 0 TOTAL REVENUES 3,202,653 185,419 0 0 EXPENDITURES 31213260 Acquisition & Development 427,177 1,477,096 0 800,000 31213261 Acquisition & Development In Lieu 9,015 0 0 0 TOTAL EXPENDITURES 436,191 1,477,096 0 800,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 436,191 1,477,096 0 800,000 TOTAL 436,191 1,477,096 0 800,000 188 RESIDENTIAL DEVELOP DISTRICT 2 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT Acquisition & Development Revenue 31213002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53300 District Park A & D Fees 3,126,455 103,168 0 0 58000 Earning On Investments 76,199 82,251 0 0 SUBTOTAL REVENUES 3,202,653 185,419 0 0 TOTAL 3,202,653 185,419 0 0 189 RESIDENTIAL DEVELOP DISTRICT 2 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT Acquisition & Development 31213260 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 0 0 0 800,000 66200 Buildings & Building Improvements 0 8,398 0 0 66220 Improvements Other Than Building 427,177 1,468,697 0 0 SUBTOTAL CAPITAL 427,177 1,477,096 0 800,000 TOTAL 427,177 1,477,096 0 800,000 190 RESIDENTIAL DEVELOP DISTRICT 2 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT Acquisition & Development In Lieu 31213261 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 9,015 0 0 0 SUBTOTAL CAPITAL 9,015 0 0 0 TOTAL 9,015 0 0 0 191 RESIDENTIAL DEVELOP DISTRICT 3 DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53300 District Park A & D Fees 1,997,673 104,757 0 0 58000 Earning On Investments 186,746 188,421 0 0 TOTAL REVENUES 2,184,419 293,179 0 0 EXPENDITURES 31313260 A & D 1,842,251 1,787,509 200,000 0 31313261 A & D IN LIEU 40,669 41,030 0 0 TOTAL EXPENDITURES 1,882,920 1,828,539 200,000 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 1,882,920 1,828,539 200,000 0 TOTAL 1,882,920 1,828,539 200,000 0 192 RESIDENTIAL DEVELOP DISTRICT 3 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT ACQUISITION & DEVELOPMENT 31313002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53300 District Park A & D Fees 1,997,673 104,757 0 0 58000 Earning On Investments 186,746 188,421 0 0 SUBTOTAL REVENUES 2,184,419 293,179 0 0 TOTAL 2,184,419 293,179 0 0 193 RESIDENTIAL DEVELOP DISTRICT 3 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT A & D 31313260 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66200 Buildings & Building Improvements 4,172 27,375 0 0 66220 Improvements Other Than Building 1,838,079 1,760,134 200,000 0 SUBTOTAL CAPITAL 1,842,251 1,787,509 200,000 0 TOTAL 1,842,251 1,787,509 200,000 0 194 RESIDENTIAL DEVELOP DISTRICT 3 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT A & D IN LIEU 31313261 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 40,669 41,030 0 0 SUBTOTAL CAPITAL 40,669 41,030 0 0 TOTAL 40,669 41,030 0 0 195 RESIDENTIAL DEVELOP DISTRICT 4 DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53300 District Park A & D Fees 167,461 90,376 0 0 58000 Earning On Investments 6,920 9,862 0 0 TOTAL REVENUES 174,381 100,238 0 0 EXPENDITURES 31413260 A & D 0 0 115,000 0 TOTAL EXPENDITURES 0 0 115,000 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 0 0 115,000 0 TOTAL 0 0 115,000 0 196 RESIDENTIAL DEVELOP DISTRICT 4 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT A & D 31413002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53300 District Park A & D Fees 167,461 90,376 0 0 58000 Earning On Investments 6,920 9,862 0 0 SUBTOTAL REVENUES 174,381 100,238 0 0 TOTAL 174,381 100,238 0 0 197 RESIDENTIAL DEVELOP DISTRICT 4 PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT A & D 31413260 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 0 115,000 0 SUBTOTAL CAPITAL 0 0 115,000 0 TOTAL 0 0 115,000 0 198 RESIDENTIAL DEV HARBOR SPECIFIC DEPARTMENT RESOURCE SUMMARY PARKS, RECREATION, & COMMUNITY SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53300 District Park A & D Fees 60,483 0 0 0 58000 Earning On Investments 14,562 13,294 0 0 TOTAL REVENUES 75,045 13,294 0 0 EXPENDITURES 31513260 HARBOR SPECIFIC ACQUISITION & DEVELOPMENT 670,980 0 0 0 TOTAL EXPENDITURES 670,980 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 670,980 0 0 0 TOTAL 670,980 0 0 0 199 RESIDENTIAL DEV HARBOR SPECIFIC PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT HARBOR SPECIFIC ACQUISIITON & DEVELOPMENT REVENUE 31513002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53300 District Park A & D Fees 60,483 0 0 0 58000 Earning On Investments 14,562 13,294 0 0 SUBTOTAL REVENUES 75,045 13,294 0 0 TOTAL 75,045 13,294 0 0 200 RESIDENTIAL DEV HARBOR SPECIFIC PARKS, RECREATION, & COMMUNITY SERVICES ACCOUNTING UNIT HARBOR SPECIFIC ACQUISITION & DEVELOPMENT 31513260 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 670,980 0 0 0 SUBTOTAL CAPITAL 670,980 0 0 0 TOTAL 670,980 0 0 0 201 This Page Intentionally Left Blank 202 POLICE FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 2222222222222222220000000000000000000000002222222222666666666--------2222222222222277777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEDDDDDDDDD BBBBBBBBBBUUUUUUUUUUUUDDDDDDDDDDGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 203 This Page Intentionally Left Blank 204 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Professional Personnel Accounting Assistant 1 1 Animal Service Officer I 2 2 Background Investigator 3 3 Correctional Manager (RM) 1 1 Correctional Officer I 73 73 Correctional Supervisor 9 9 Crime Research Analyst 4 4 Emergency Operations Coordinator 1 1 Executive Secretary to the Police Chief (UC) 1 1 Firearms Examiner 1 1 Forensic Services Supervisor 2 2 Forensic Specialist I 9 (1)8 Forensic Specialist II 2 2 Graphics Designer I 1 1 Human Resources Analyst (UC)11 Human Resources Specialist (UC) 2 2 Information Technology Support Technician II 2 2 Jail Administrator (RM) 1 1 Lead Correctional Records Specialist 4 4 Lead Police Records Specialist 3 (1)2 Management Aide (UC) 1 (1)0 Park Ranger 2 (2)0 Parking Control Officer 10 (2)8 Police Administrative Budget Manager (RM) 1 1 Police Administrative Manager (RM)11 Police Athletic / Activities League Assistant Director 22 Police Communications Manager (RM) 1 1 Police Communications Supervisor 4 4 Police Community Services Specialist 1 1 Police Evidence and Supply Specialist 9 9 Police Evidence and Supply Supervisor 2 2 Police Fiscal Services Supervisor 1 1 Police Investigative Specialist 13 13 Police Oversight Commission Secretary (UC) 1 1 Police Department Position Summary 205 Police Department Position Summary Police Photo / Video Specialist 1 1 Police Records Supervisor 22 Police Service Officer 8 8 Police Services Dispatcher 37 37 Police Systems Manager (RM) 1 1 Police Systems Supervisor 1 1 Rangemaster 1 1 Security Electronics Technician 1 1 Senior Accounting Assistant 3 3 Senior Correctional Records Specialist 8 (1)7 Senior Human Resources Analyst (AM) 1 1 Senior Management Analyst (AM) 1 1 Senior Office Assistant 12 (1)11 Senior Office Specialist 1 1 Senior Parking Control Officer 1 1 Senior Police Records Specialist 11 (3)8 Senior Systems Administrator 2 2 Video Technician 1 1 Professional Personnel Subtotal 265 -12 253 Sworn Personnel Police Captain (RM) 3 3 Police Chief (EM) 1 1 Police Lieutenant (RM) 14 14 Police Officer 338 338 Police Sergeant 44 44 Sworn Personnel Subtotal 400 0 400 Authorized Total 665 -12 653 GENERAL FUND 644.00 7.00 2.00 653.00 Note: The authorized headcount for sworn positions is 400; 382 positions are funded and 18 positions are unfunded. CANNABIS PUBLIC BENEFIT FUND FEDERAL/STATE GRANTS TOTAL AUTHORIZED POSITIONS 206 GENERAL FUND DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01114017 PD - SERVICE ENHANCEMENT 4,688,046 5,021,199 5,184,590 5,183,900 01114400 OFFICE OF THE CHIEF OF POLICE 1,330,762 1,618,715 1,610,570 1,518,100 01114401 FISCAL & BUDGET 1,060,794 1,137,883 1,229,140 1,297,130 01114402 HUMAN RESOURCES 1,180,157 1,575,922 1,733,550 2,213,150 01114403 BUILDING & FACILITY 5,479,402 5,343,352 4,695,530 3,592,590 01114404 RECRUITMENT AND BACKGROUNDS 1,786,900 2,455,832 2,148,270 2,294,750 01114405 TRAFFIC 8,802,087 7,740,760 9,032,910 8,972,190 01114410 TRAINING SERVICES 2,635,747 3,188,495 2,920,450 3,174,930 01114415 INTERNAL AFFAIRS 2,027,131 1,938,101 1,595,860 1,745,800 01114420 FIELD OPERATIONS 62,893,556 61,488,463 63,465,150 66,741,880 01114421 PD ATHLETIC & ACTIVITY LEAGUE 674,656 737,466 838,310 405,800 01114425 INFORMATION SERVICES 1,724,863 1,748,582 2,130,040 2,065,350 01114430 ANIMAL SERVICES 0 4,870,597 3,777,650 3,814,130 01114435 CRIMINAL INVESTIGATIONS-SERVICE ENHANCEMENT 9,313,328 9,370,311 9,384,960 9,889,680 01114440 CRIMES AGAINST PERSONS 5,278,061 8,382,294 8,249,170 8,022,440 01114445 SPECIAL INVESTIGATIONS 2,449,228 4,850,035 4,179,430 4,461,640 01114448 EVIDENCE 990,264 989,381 1,033,470 1,027,250 01114450 CENTRAL DISTRIBUTION CTR (CDC) 1,250,182 1,224,654 1,356,010 1,409,190 01114455 FORENSIC SERVICES 2,204,185 2,635,128 2,771,980 2,888,760 01114460 RECORDS SERVICES 1,690,413 1,942,115 2,252,920 1,915,440 01114465 COMMUNICATIONS-SERVICE ENHANCEMENT 7,108,342 7,862,313 7,037,540 7,555,770 01114470 VICE/NARCOTICS-SERVICE ENHANCEMENT 441,782 446,027 414,490 414,570 01114471 INVESTIGATIONS SUPPORT SERVICE-SERVICE ENHANCEMENT 931,799 954,423 977,280 1,014,790 01114475 JAIL OPERATIONS 19,833,366 19,783,148 22,762,820 23,441,160 01114480 REGIONAL NARCOTIC SUPPRESSION 289,214 302,165 264,130 283,020 01114485 HOMELAND SECURITY & EMERGENCY MANAGEMENT 300,431 329,463 294,590 298,540 01114490 TOBACCO RETAIL LICENSE PRG 173,816 210,200 223,370 241,010 TOTAL EXPENDITURES 146,538,514 158,147,024 161,564,180 165,882,960 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 116,733,053 122,474,821 125,731,070 131,425,210 62000 CONTRACTUALS 13,456,021 17,047,251 17,457,130 17,089,420 63000 COMMODITIES 2,333,335 2,642,855 2,799,520 2,561,490 65000 FIXED CHARGES 12,082,734 14,023,046 14,008,650 13,465,090 66000 CAPITAL 1,095,116 685,259 1,487,000 1,286,130 67000 DEBT SERVICE 833,069 1,268,653 75,700 50,470 68000 TRANSFERS 5,130 5,140 5,110 5,150 TOTAL 146,538,460 158,147,024 161,564,180 165,882,960 207 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT POLICE REVENUES 01114002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50503 SB90 State Mandated Costs-Reimbursement 58,114 326,245 150,000 200,000 50505 POST Reimbursement 160 4,259 10,000 10,000 50506 AB109 Reimbursement 604,754 666,861 700,000 721,000 51401 Alarm Permit Fees 58,295 72,363 60,000 60,000 51402 Street Closure Permits 11,089 13,923 10,000 5,000 51403 Tobacco Permits 174,724 175,797 140,000 160,000 51607 Street Vendor Permit 0 323 0 0 53400 Vehicle Release Charge 84,815 33,092 35,000 30,000 53401 Repo Release 9,122 10,425 10,000 10,000 53403 Police Report Search Fee 3,510 1,957 0 500 53405 Photo Services 4,964 5,775 0 3,000 53407 Vehicle Equipment Citation Sign-Off 1,840 1,666 2,000 2,000 53409 Storage Of Weapon Fee 2,218 1,825 2,000 2,000 53410 Impound/Owner Release Animal 0 2,560 1,500 2,000 53411 Jail Pay to Stay Program 35,497 88,653 75,000 75,000 53415 Emergency Response Reimbursement/PD 0 0 5,000 0 53417 Police Report Fee 47,840 42,221 50,000 40,000 53419 Firearm License Fee 1,950 1,836 1,500 1,500 53423 Vehicle Storage Fee 32,001 26,616 30,000 30,000 55000 Parking Fines 5,683,146 4,751,007 4,850,000 4,541,280 55400 Redlight Camera Program 1,512 610 0 0 55401 Court Fines Traffic 302,416 238,067 300,000 300,000 55402 Court Fines Non Traffic 124,123 39,611 50,000 50,000 55403 Tobacco Fine 1,666 517 0 500 55600 Administrative Citations 10,100 14,950 15,000 10,000 55606 Fireworks Admin Citations 395 0 1,000 1,000 57000 Expense Reimbursement 55,446 294,812 0 478,000 57010 Miscellaneous Recoveries 4,250 0 0 0 57400 Police OT Reimbursement 422,749 358,322 340,000 310,000 57402 Police Miscellaneous Reimbursement 202,501 165,609 200,000 150,000 57460 Jail Revenue Facility - PD 1,606 6,424 3,500 3,500 57461 Jail Kitchen Rental 30,000 30,000 30,000 30,000 57462 Jail Revenue Facility - US Marshals 10,625,425 9,207,245 9,200,000 9,900,000 57463 Jail Revenue Facility - Bureau of Prisons 789,029 544,348 700,000 871,000 57464 Jail Revenue Facility - US Marshals San Diego 1,826,545 686,090 950,000 210,000 57465 Jail Revenue - Advertisement 0 28,080 0 30,000 57470 Copy of Lost Citation 20 22 100 100 57971 Sale of Unclaimed Property 1,937 4,990 0 1,000 SUBTOTAL REVENUES 21,213,757 17,847,100 17,921,600 18,238,380 TOTAL 21,213,757 17,847,100 17,921,600 18,238,380 208 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT PD - SERVICE ENHANCEMENT 01114017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 2,906,418 3,055,310 3,324,920 3,307,760 61010 Salaries Cash Out/Separation 1,882 50,351 0 0 61040 Salaries Overtime 131,436 156,052 0 0 61100 Retirement-Employer Normal Cost 554,863 587,648 631,620 627,140 61120 Medicare Insurance 48,483 52,063 48,170 47,860 61130 Health Insurance 408,554 420,577 506,520 453,840 61170 Retiree Health Benefits 52,185 58,251 63,190 61,360 61180 Worker Compensation Insurance 235,387 249,375 227,770 277,990 SUBTOTAL SALARIES & BENEFITS 4,339,206 4,629,628 4,802,190 4,775,950 65040 IT Maintenance Charge 147,900 154,362 163,520 163,260 65100 Insurance Charges 172,234 206,798 189,470 217,190 65105 Benefits Overhead 28,706 30,412 29,410 27,500 SUBTOTAL FIXED CHARGES 348,840 391,572 382,400 407,950 TOTAL 4,688,046 5,021,199 5,184,590 5,183,900 209 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT PD ATHLETIC & ACTIVITY LEAGUE 01114421 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 295,953 313,334 365,380 216,970 61010 Salaries Cash Out/Separation 0 7,500 0 0 61020 Salaries Part-Time 115,523 132,711 150,470 0 61040 Salaries Overtime 2,012 2,152 1,000 0 61100 Retirement-Employer Normal Cost 29,866 31,786 32,290 14,080 61110 Part-Time Retirement 3,469 4,066 6,870 0 61120 Medicare Insurance 8,305 6,523 7,290 3,140 61130 Health Insurance 40,231 47,309 56,880 37,920 61170 Retiree Health Benefits 4,915 4,955 6,840 4,020 61180 Worker Compensation Insurance 32,944 36,345 37,480 21,550 SUBTOTAL SALARIES & BENEFITS 533,217 586,680 664,500 297,680 62000 Utilities 48,731 25,587 36,000 0 62120 Training, Transportation, Meetings 0 0 500 0 62251 Other Agency Services 2,642 2,738 2,900 0 62300 Contract Services-Professional 698 979 3,750 0 SUBTOTAL CONTRACTUALS 52,071 29,304 43,150 0 63001 Miscellaneous Operating Expenses 34,351 35,211 52,310 52,310 63300 Gas & Diesel 1,618 2,161 3,000 0 SUBTOTAL COMMODITIES 35,969 37,372 55,310 52,310 65010 Rental City Equipment 11,092 21,609 14,800 15,880 65011 Equipment Replacement Charges 2,385 7,836 7,840 0 65012 Accident Repair & Replacement 420 1,416 0 0 65040 IT Maintenance Charge 11,380 17,811 12,110 12,090 65100 Insurance Charges 24,106 30,140 36,460 24,670 65105 Benefits Overhead 4,018 4,432 3,270 3,170 SUBTOTAL FIXED CHARGES 53,400 83,244 74,480 55,810 66511 Computer Software Subscriptions 0 865 870 0 SUBTOTAL CAPITAL 0 865 870 0 TOTAL 674,656 737,466 838,310 405,800 210 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT ANIMAL SERVICES 01114430 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 268,552 271,470 285,280 61010 Salaries Cash Out/Separation 0 4,618 0 0 61040 Salaries Overtime 0 8,468 0 0 61100 Retirement-Employer Normal Cost 0 27,186 25,840 24,870 61120 Medicare Insurance 0 4,030 3,930 4,100 61130 Health Insurance 0 59,215 59,880 61,680 61170 Retiree Health Benefits 0 4,595 4,690 4,740 61180 Worker Compensation Insurance 0 21,900 16,160 23,710 SUBTOTAL SALARIES & BENEFITS 0 398,563 381,970 404,380 62010 Communications 0 84 0 0 62012 Cellular Phone Charges 0 84 0 0 62300 Contract Services-Professional 0 4,361,339 3,329,350 3,329,350 SUBTOTAL CONTRACTUALS 0 4,361,508 3,329,350 3,329,350 63001 Miscellaneous Operating Expenses 0 4,205 2,000 2,000 63300 Gas & Diesel 0 17,965 15,000 15,000 SUBTOTAL COMMODITIES 0 22,170 17,000 17,000 65010 Rental City Equipment 0 34,277 0 22,550 65011 Equipment Replacement Charges 0 14,142 11,870 0 65012 Accident Repair & Replacement 0 1,296 0 0 65040 IT Maintenance Charge 0 17,811 18,170 18,140 65100 Insurance Charges 0 18,161 16,020 19,540 65105 Benefits Overhead 0 2,671 3,270 3,170 SUBTOTAL FIXED CHARGES 0 88,357 49,330 63,400 TOTAL 0 4,870,597 3,777,650 3,814,130 211 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT OFFICE OF THE CHIEF OF POLICE 01114400 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 700,960 844,785 882,190 849,800 61010 Salaries Cash Out/Separation 0 83,025 0 0 61040 Salaries Overtime 35,819 55,467 25,000 25,000 61100 Retirement-Employer Normal Cost 96,933 118,479 114,150 104,160 61120 Medicare Insurance 16,462 14,319 12,720 11,940 61130 Health Insurance 71,663 65,935 93,540 92,380 61170 Retiree Health Benefits 12,974 16,808 12,050 9,410 61180 Worker Compensation Insurance 53,163 66,543 65,580 74,900 SUBTOTAL SALARIES & BENEFITS 987,974 1,265,360 1,205,230 1,167,590 62120 Training, Transportation, Meetings 17,933 31,433 11,000 0 62140 Membership, Subscription & Dues 116,629 140,503 140,070 140,070 62300 Contract Services-Professional 80,682 61,257 64,380 59,100 62322 Maintenance & Repair Machinery 14,086 0 0 0 62600 Parking Validation 5,091 4,396 5,000 5,000 SUBTOTAL CONTRACTUALS 234,420 237,589 220,450 204,170 63001 Miscellaneous Operating Expenses 23,694 10,852 20,080 19,930 63300 Gas & Diesel 10,142 4,861 10,000 10,000 SUBTOTAL COMMODITIES 33,836 15,714 30,080 29,930 65011 Equipment Replacement Charges 0 0 52,610 0 65012 Accident Repair & Replacement 0 0 0 11,630 65040 IT Maintenance Charge 25,600 32,654 39,370 39,310 65100 Insurance Charges 41,367 57,748 54,580 58,480 65105 Benefits Overhead 6,717 8,427 7,080 5,820 SUBTOTAL FIXED CHARGES 73,684 98,829 153,640 115,240 66511 Computer Software Subscriptions 849 1,223 1,170 1,170 SUBTOTAL CAPITAL 849 1,223 1,170 1,170 TOTAL 1,330,762 1,618,715 1,610,570 1,518,100 212 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT FISCAL & BUDGET 01114401 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 648,517 708,599 797,390 854,100 61010 Salaries Cash Out/Separation 0 35,020 0 0 61020 Salaries Part-Time 74,025 39,140 27,080 23,000 61040 Salaries Overtime 2,305 775 7,500 7,500 61100 Retirement-Employer Normal Cost 32,741 36,372 46,700 37,640 61110 Part-Time Retirement 1,847 1,231 2,600 1,190 61120 Medicare Insurance 10,618 11,196 12,870 12,450 61130 Health Insurance 106,830 111,074 142,020 149,710 61170 Retiree Health Benefits 10,610 11,782 13,120 13,840 61180 Worker Compensation Insurance 57,693 60,984 54,980 68,750 SUBTOTAL SALARIES & BENEFITS 945,187 1,016,171 1,104,260 1,168,180 62120 Training, Transportation, Meetings 0 2,357 2,000 0 62300 Contract Services-Professional 16,332 17,241 14,250 12,490 62400 Auditor Fee 7,549 162 6,000 6,000 SUBTOTAL CONTRACTUALS 23,881 19,760 22,250 18,490 63001 Miscellaneous Operating Expenses 2,061 1,584 4,300 4,160 SUBTOTAL COMMODITIES 2,061 1,584 4,300 4,160 65040 IT Maintenance Charge 39,820 41,559 43,910 43,840 65100 Insurance Charges 42,215 50,572 45,720 53,730 65105 Benefits Overhead 7,036 7,437 7,900 7,930 SUBTOTAL FIXED CHARGES 89,071 99,568 97,530 105,500 66511 Computer Software Subscriptions 595 800 800 800 SUBTOTAL CAPITAL 595 800 800 800 TOTAL 1,060,794 1,137,883 1,229,140 1,297,130 213 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT HUMAN RESOURCES 01114402 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 706,087 965,468 1,198,280 1,333,320 61010 Salaries Cash Out/Separation 0 48,726 0 0 61020 Salaries Part-Time 0 1,087 0 176,190 61040 Salaries Overtime 31,978 21,212 12,000 12,000 61045 PD Hiring Bonus 30,000 47,500 0 0 61100 Retirement-Employer Normal Cost 69,570 102,812 120,730 121,560 61110 Part-Time Retirement 0 0 0 9,130 61120 Medicare Insurance 11,639 15,256 17,260 22,530 61130 Health Insurance 79,311 97,598 122,400 157,650 61170 Retiree Health Benefits 12,278 21,595 29,620 32,070 61180 Worker Compensation Insurance 53,771 79,473 55,780 93,870 SUBTOTAL SALARIES & BENEFITS 994,634 1,400,726 1,556,070 1,958,320 62120 Training, Transportation, Meetings 1,386 3,060 2,000 2,000 62130 Tuition Reimbursement 14,135 7,269 15,000 15,000 62131 SAMA Wellness and Fitness Program Reimbursements 279 279 0 0 62140 Membership, Subscription & Dues 4,640 155 5,000 5,000 62200 Advertising 593 0 0 0 62300 Contract Services-Professional 68,783 52,766 57,400 57,400 SUBTOTAL CONTRACTUALS 89,816 63,529 79,400 79,400 63001 Miscellaneous Operating Expenses 6,108 5,928 8,000 7,660 63300 Gas & Diesel 0 0 500 500 SUBTOTAL COMMODITIES 6,108 5,928 8,500 8,160 65040 IT Maintenance Charge 28,440 29,685 36,340 36,280 65100 Insurance Charges 39,344 65,904 46,410 73,290 65105 Benefits Overhead 6,557 9,692 6,530 7,400 SUBTOTAL FIXED CHARGES 74,342 105,281 89,280 116,970 66511 Computer Software Subscriptions 15,257 458 300 50,300 SUBTOTAL CAPITAL 15,257 458 300 50,300 TOTAL 1,180,157 1,575,922 1,733,550 2,213,150 214 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT BUILDING & FACILITY 01114403 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 24,101 64,960 0 61040 Salaries Overtime 0 7,151 0 0 61100 Retirement-Employer Normal Cost 0 2,898 7,680 0 61120 Medicare Insurance 0 362 940 0 61130 Health Insurance 0 4,165 26,640 0 61170 Retiree Health Benefits 0 236 650 0 61180 Worker Compensation Insurance 0 1,140 2,080 0 SUBTOTAL SALARIES & BENEFITS 0 40,052 102,950 0 62000 Utilities 1,195,232 1,176,764 1,155,330 1,155,330 62010 Communications 299,583 129,336 328,000 328,000 62012 Cellular Phone Charges 73,280 93,459 86,880 86,880 62251 Other Agency Services 2,142 7,394 4,000 4,000 62300 Contract Services-Professional 587,287 538,373 112,010 148,710 62310 Janitorial & Housekeeping 693,297 718,879 751,930 751,930 62322 Maintenance & Repair Machinery 0 0 1,000 1,000 SUBTOTAL CONTRACTUALS 2,850,821 2,664,205 2,439,150 2,475,850 63001 Miscellaneous Operating Expenses 96,723 125,032 110,000 110,000 SUBTOTAL COMMODITIES 96,723 125,032 110,000 110,000 65000 Building Rental 1,253,270 1,409,286 890,700 0 65030 IT Wireless Charges 0 0 0 300,080 65040 IT Maintenance Charge 0 0 6,060 6,050 65055 Communications- Landlines 541,558 530,320 527,410 528,110 65100 Insurance Charges 0 3,730 292,470 122,030 65105 Benefits Overhead 0 238 1,090 0 SUBTOTAL FIXED CHARGES 1,794,828 1,943,573 1,717,730 956,270 66200 Buildings & Building Improvements 529,109 488,489 250,000 0 66511 Computer Software Subscriptions 125,921 0 0 0 SUBTOTAL CAPITAL 655,030 488,489 250,000 0 67003 Loan Payment-OBF 82,000 82,000 75,700 50,470 SUBTOTAL DEBT SERVICE 82,000 82,000 75,700 50,470 TOTAL 5,479,402 5,343,352 4,695,530 3,592,590 215 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT RECRUITMENT AND BACKGROUNDS 01114404 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 954,072 1,352,156 1,378,280 1,464,020 61010 Salaries Cash Out/Separation 0 37,077 0 0 61040 Salaries Overtime 263,259 247,577 22,660 22,660 61100 Retirement-Employer Normal Cost 140,167 212,672 207,690 208,350 61120 Medicare Insurance 15,393 22,294 19,930 21,130 61130 Health Insurance 135,969 184,550 184,800 186,600 61170 Retiree Health Benefits 18,469 24,798 26,000 26,690 61180 Worker Compensation Insurance 77,035 110,295 82,240 118,710 SUBTOTAL SALARIES & BENEFITS 1,604,364 2,191,419 1,921,600 2,048,160 62120 Training, Transportation, Meetings 0 506 2,000 0 62122 Travel For Investigation 4,310 2,017 0 0 62140 Membership, Subscription & Dues 720 0 0 0 62200 Advertising 0 6,306 10,000 10,000 62300 Contract Services-Professional 43,102 72,235 48,320 46,320 62322 Maintenance & Repair Machinery 2,461 0 0 0 SUBTOTAL CONTRACTUALS 50,593 81,064 60,320 56,320 63001 Miscellaneous Operating Expenses 14,886 3,119 9,500 9,500 63300 Gas & Diesel 3,967 3,204 2,000 2,000 SUBTOTAL COMMODITIES 18,854 6,323 11,500 11,500 65040 IT Maintenance Charge 45,510 53,433 60,560 60,460 65100 Insurance Charges 56,367 91,464 68,400 92,730 65105 Benefits Overhead 9,394 13,451 10,890 10,580 SUBTOTAL FIXED CHARGES 111,272 158,348 139,850 163,770 66511 Computer Software Subscriptions 1,818 18,678 15,000 15,000 SUBTOTAL CAPITAL 1,818 18,678 15,000 15,000 TOTAL 1,786,900 2,455,832 2,148,270 2,294,750 216 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT TRAFFIC 01114405 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 3,906,501 3,402,818 4,253,540 4,282,210 61010 Salaries Cash Out/Separation 0 288,276 0 0 61020 Salaries Part-Time 51,306 68,036 84,940 16,440 61040 Salaries Overtime 299,693 240,472 150,000 150,000 61100 Retirement-Employer Normal Cost 534,024 453,784 618,750 541,140 61110 Part-Time Retirement 1,923 2,547 3,190 850 61120 Medicare Insurance 70,864 63,797 62,730 62,120 61130 Health Insurance 538,847 450,285 654,840 601,680 61170 Retiree Health Benefits 76,039 67,096 85,540 83,370 61180 Worker Compensation Insurance 323,045 277,502 305,690 340,970 SUBTOTAL SALARIES & BENEFITS 5,802,242 5,314,612 6,219,220 6,078,780 62012 Cellular Phone Charges 4,210 5,208 4,060 4,060 62120 Training, Transportation, Meetings 29,084 16,578 21,340 0 62200 Advertising 210 0 0 0 62300 Contract Services-Professional 1,730,456 1,377,970 1,786,590 1,784,590 62322 Maintenance & Repair Machinery 695 0 0 0 62600 Parking Validation 197 529 0 0 SUBTOTAL CONTRACTUALS 1,764,851 1,400,285 1,811,990 1,788,650 63001 Miscellaneous Operating Expenses 22,744 16,693 27,540 27,060 63300 Gas & Diesel 74,470 62,068 83,300 83,300 SUBTOTAL COMMODITIES 97,213 78,761 110,840 110,360 65010 Rental City Equipment 358,192 366,586 245,770 328,150 65011 Equipment Replacement Charges 18,974 74,840 74,340 0 65012 Accident Repair & Replacement 23,040 38,536 64,080 144,590 65040 IT Maintenance Charge 182,030 195,921 199,860 199,550 65100 Insurance Charges 232,927 230,124 267,170 281,390 65105 Benefits Overhead 38,821 33,842 35,940 37,020 SUBTOTAL FIXED CHARGES 853,984 939,850 887,160 990,700 66400 Machinery & Equipment 280,202 3,653 0 0 66511 Computer Software Subscriptions 3,594 3,600 3,700 3,700 SUBTOTAL CAPITAL 283,797 7,253 3,700 3,700 TOTAL 8,802,087 7,740,760 9,032,910 8,972,190 217 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT TRAINING SERVICES 01114410 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,334,708 1,399,918 1,481,950 1,520,050 61010 Salaries Cash Out/Separation 0 239,327 0 0 61020 Salaries Part-Time 34,834 47,850 45,020 32,240 61040 Salaries Overtime 56,577 147,940 11,380 11,380 61100 Retirement-Employer Normal Cost 151,685 166,711 195,190 177,460 61110 Part-Time Retirement 1,193 1,786 1,690 1,670 61120 Medicare Insurance 21,869 26,297 22,030 22,490 61130 Health Insurance 141,374 151,137 176,760 179,760 61170 Retiree Health Benefits 27,196 26,330 31,030 31,000 61180 Worker Compensation Insurance 105,445 116,735 101,990 129,140 SUBTOTAL SALARIES & BENEFITS 1,874,881 2,324,032 2,067,040 2,105,190 62120 Training, Transportation, Meetings 87,761 42,965 46,480 247,850 62140 Membership, Subscription & Dues 30,352 31,860 34,450 34,450 62300 Contract Services-Professional 395,334 404,906 394,000 392,000 62322 Maintenance & Repair Machinery 0 0 1,000 1,000 62600 Parking Validation 1,082 705 3,000 3,000 SUBTOTAL CONTRACTUALS 514,529 480,435 478,930 678,300 63001 Miscellaneous Operating Expenses 87,669 202,153 191,500 191,300 63300 Gas & Diesel 6,926 3,529 3,500 3,500 SUBTOTAL COMMODITIES 94,595 205,682 195,000 194,800 65010 Rental City Equipment 4,728 4,833 4,460 4,980 65012 Accident Repair & Replacement 16 0 0 0 65040 IT Maintenance Charge 51,200 53,433 54,510 54,430 65100 Insurance Charges 77,155 96,805 85,150 101,090 65105 Benefits Overhead 12,859 14,236 9,800 10,580 SUBTOTAL FIXED CHARGES 145,958 169,307 153,920 171,080 66511 Computer Software Subscriptions 5,784 9,038 25,560 25,560 SUBTOTAL CAPITAL 5,784 9,038 25,560 25,560 TOTAL 2,635,747 3,188,495 2,920,450 3,174,930 218 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT INTERNAL AFFAIRS 01114415 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,325,025 1,226,810 1,081,090 1,207,000 61010 Salaries Cash Out/Separation 0 82,742 0 0 61040 Salaries Overtime 146,537 89,370 40,000 40,000 61100 Retirement-Employer Normal Cost 139,897 131,658 114,240 117,990 61120 Medicare Insurance 20,580 20,128 15,560 17,370 61130 Health Insurance 100,789 92,392 87,000 92,040 61170 Retiree Health Benefits 25,986 25,105 24,620 26,880 61180 Worker Compensation Insurance 100,528 99,608 88,940 99,570 SUBTOTAL SALARIES & BENEFITS 1,859,342 1,767,813 1,451,450 1,600,850 62120 Training, Transportation, Meetings 5,067 4,211 7,000 0 62140 Membership, Subscription & Dues 155 0 0 0 62300 Contract Services-Professional 18,311 8,459 8,930 11,820 SUBTOTAL CONTRACTUALS 23,534 12,670 15,930 11,820 63001 Miscellaneous Operating Expenses 3,302 11,557 3,620 3,480 63300 Gas & Diesel 10,841 7,500 5,000 5,000 SUBTOTAL COMMODITIES 14,143 19,056 8,620 8,480 65010 Rental City Equipment 12,768 13,048 8,930 10,340 65012 Accident Repair & Replacement 2,412 480 0 0 65040 IT Maintenance Charge 28,440 29,685 30,280 30,230 65100 Insurance Charges 73,557 82,602 74,600 78,190 65105 Benefits Overhead 12,259 12,147 5,450 5,290 SUBTOTAL FIXED CHARGES 129,436 137,962 119,260 124,050 66511 Computer Software Subscriptions 677 600 600 600 SUBTOTAL CAPITAL 677 600 600 600 TOTAL 2,027,131 1,938,101 1,595,860 1,745,800 219 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT FIELD OPERATIONS 01114420 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 34,184,373 34,555,387 37,213,010 40,303,890 61010 Salaries Cash Out/Separation 4,273,011 1,311,535 1,219,730 1,219,800 61020 Salaries Part-Time 17,866 29,621 48,520 34,120 61040 Salaries Overtime 3,872,330 4,047,317 1,356,290 1,256,290 61100 Retirement-Employer Normal Cost 5,794,645 5,997,665 6,469,670 6,438,490 61110 Part-Time Retirement 214 782 540 4,290 61120 Medicare Insurance 572,739 573,694 538,330 583,280 61130 Health Insurance 4,082,982 4,143,562 4,680,000 4,800,120 61170 Retiree Health Benefits 658,375 679,927 756,350 795,470 61180 Worker Compensation Insurance 2,727,514 2,823,257 2,627,590 3,123,730 SUBTOTAL SALARIES & BENEFITS 56,184,049 54,162,747 54,910,030 58,559,480 62000 Utilities 5,258 1,922 5,000 5,000 62120 Training, Transportation, Meetings 86,808 49,861 85,000 0 62140 Membership, Subscription & Dues 500 320 500 500 62200 Advertising 0 326 3,100 3,100 62300 Contract Services-Professional 1,098,642 845,216 1,140,330 826,650 62302 Contracted Vendor Personnel Services 2,125 875 0 0 62500 Rent Payments 39,155 34,645 12,770 0 62600 Parking Validation 12,050 8,455 9,000 9,000 SUBTOTAL CONTRACTUALS 1,244,537 941,619 1,255,700 844,250 63001 Miscellaneous Operating Expenses 128,634 587,433 115,600 90,030 63300 Gas & Diesel 737,607 628,861 756,630 756,630 SUBTOTAL COMMODITIES 866,242 1,216,294 872,230 846,660 65010 Rental City Equipment 1,443,930 1,463,550 747,190 847,290 65011 Equipment Replacement Charges 422,841 475,525 414,700 0 65012 Accident Repair & Replacement 162,405 282,801 1,535,190 1,673,380 65020 City Yard Rental 15,600 20,646 22,510 0 65040 IT Maintenance Charge 216,880 237,480 186,230 185,930 65100 Insurance Charges 2,004,073 2,341,237 2,223,910 2,477,170 65105 Benefits Overhead 332,623 344,301 267,910 278,170 SUBTOTAL FIXED CHARGES 4,598,352 5,165,540 5,397,640 5,461,940 66511 Computer Software Subscriptions 377 2,263 1,029,550 1,029,550 SUBTOTAL CAPITAL 377 2,263 1,029,550 1,029,550 TOTAL 62,893,556 61,488,463 63,465,150 66,741,880 220 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT INFORMATION SERVICES 01114425 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 865,620 813,471 840,840 939,720 61010 Salaries Cash Out/Separation 0 110,486 0 0 61020 Salaries Part-Time 5,093 0 0 0 61040 Salaries Overtime 9,583 12,069 10,000 10,000 61100 Retirement-Employer Normal Cost 61,576 59,238 63,690 61,840 61110 Part-Time Retirement 191 0 0 0 61120 Medicare Insurance 12,638 12,676 12,160 13,210 61130 Health Insurance 143,626 146,017 168,960 192,360 61170 Retiree Health Benefits 13,617 13,472 14,100 15,030 61180 Worker Compensation Insurance 69,296 66,318 63,960 72,140 SUBTOTAL SALARIES & BENEFITS 1,181,241 1,233,747 1,173,710 1,304,300 62120 Training, Transportation, Meetings 0 0 2,000 0 62300 Contract Services-Professional 333,264 334,007 562,740 562,740 SUBTOTAL CONTRACTUALS 333,264 334,007 564,740 562,740 63001 Miscellaneous Operating Expenses 16,774 7,019 206,950 6,950 63300 Gas & Diesel 523 99 150 150 SUBTOTAL COMMODITIES 17,297 7,118 207,100 7,100 65010 Rental City Equipment 6,384 6,524 4,460 5,170 65012 Accident Repair & Replacement 912 240 0 0 65040 IT Maintenance Charge 39,820 41,559 42,390 42,320 65050 IT Department Specific 20,000 20,600 28,880 32,030 65100 Insurance Charges 50,704 54,996 53,460 56,610 65105 Benefits Overhead 8,451 8,088 7,620 7,400 SUBTOTAL FIXED CHARGES 126,271 132,006 136,810 143,530 66511 Computer Software Subscriptions 66,790 41,704 47,680 47,680 SUBTOTAL CAPITAL 66,790 41,704 47,680 47,680 TOTAL 1,724,863 1,748,582 2,130,040 2,065,350 221 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT CRIMINAL INVESTIGATIONS-SERVICE ENHANCEMENT 01114435 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 5,745,710 5,448,522 6,049,510 6,481,160 61010 Salaries Cash Out/Separation 0 485,717 0 0 61020 Salaries Part-Time 137,445 126,111 80,470 58,370 61040 Salaries Overtime 372,368 263,767 92,480 92,480 61100 Retirement-Employer Normal Cost 756,286 704,678 778,600 795,580 61110 Part-Time Retirement 3,413 3,534 3,100 3,030 61120 Medicare Insurance 99,271 94,893 87,820 94,760 61130 Health Insurance 681,881 634,394 724,800 717,720 61170 Retiree Health Benefits 109,042 103,798 119,110 124,330 61180 Worker Compensation Insurance 472,157 453,735 447,560 508,030 SUBTOTAL SALARIES & BENEFITS 8,377,574 8,319,150 8,383,450 8,875,460 62120 Training, Transportation, Meetings 17,042 10,711 9,600 0 62122 Travel For Investigation 3,837 0 1,000 1,000 62140 Membership, Subscription & Dues 8,534 260 200 200 62300 Contract Services-Professional 153,956 225,698 215,230 207,730 62600 Parking Validation 2,550 6,394 2,500 2,500 SUBTOTAL CONTRACTUALS 185,920 243,062 228,530 211,430 63001 Miscellaneous Operating Expenses 8,739 7,655 14,800 14,130 63300 Gas & Diesel 26,528 18,227 25,000 25,000 SUBTOTAL COMMODITIES 35,267 25,882 39,800 39,130 65010 Rental City Equipment 93,252 103,059 68,230 77,550 65011 Equipment Replacement Charges 5,900 15,678 7,080 0 65012 Accident Repair & Replacement 12,312 11,244 1,930 7,630 65040 IT Maintenance Charge 199,100 219,669 236,190 235,810 65100 Insurance Charges 345,480 376,268 376,310 400,450 65105 Benefits Overhead 57,580 55,334 42,470 41,250 SUBTOTAL FIXED CHARGES 713,623 781,252 732,210 762,690 66511 Computer Software Subscriptions 943 965 970 970 SUBTOTAL CAPITAL 943 965 970 970 TOTAL 9,313,328 9,370,311 9,384,960 9,889,680 222 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT CRIMES AGAINST PERSONS 01114440 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 3,211,441 4,494,544 5,014,220 5,088,800 61010 Salaries Cash Out/Separation 0 700,708 40 0 61020 Salaries Part-Time 87,911 108,601 79,600 53,970 61040 Salaries Overtime 480,403 580,322 162,040 162,040 61100 Retirement-Employer Normal Cost 351,540 611,009 688,930 715,630 61110 Part-Time Retirement 3,147 4,053 2,990 2,800 61120 Medicare Insurance 60,597 86,817 73,480 74,560 61130 Health Insurance 284,453 469,911 549,360 559,200 61170 Retiree Health Benefits 59,075 92,374 104,720 105,520 61180 Worker Compensation Insurance 256,037 376,175 409,170 420,370 SUBTOTAL SALARIES & BENEFITS 4,794,602 7,524,516 7,084,550 7,182,890 62120 Training, Transportation, Meetings 4,685 2,250 9,770 0 62122 Travel For Investigation 3,589 0 5,000 4,000 62140 Membership, Subscription & Dues 730 1,250 330 330 62300 Contract Services-Professional 83,453 77,749 85,710 101,480 62322 Maintenance & Repair Machinery 2,003 0 0 0 SUBTOTAL CONTRACTUALS 94,460 81,249 100,810 105,810 63001 Miscellaneous Operating Expenses 5,545 4,534 11,500 6,410 63300 Gas & Diesel 40,994 32,456 65,580 65,580 SUBTOTAL COMMODITIES 46,538 36,990 77,080 71,990 65010 Rental City Equipment 15,816 89,221 105,080 99,230 65011 Equipment Replacement Charges 2,950 22,008 3,540 0 65012 Accident Repair & Replacement 2,736 16,394 303,260 0 65040 IT Maintenance Charge 102,390 231,543 169,570 169,300 65100 Insurance Charges 187,344 311,949 345,990 332,690 65105 Benefits Overhead 31,224 45,875 30,490 31,730 SUBTOTAL FIXED CHARGES 342,460 716,990 957,930 632,950 66511 Computer Software Subscriptions 0 22,549 28,800 28,800 SUBTOTAL CAPITAL 0 22,549 28,800 28,800 TOTAL 5,278,061 8,382,294 8,249,170 8,022,440 223 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT SPECIAL INVESTIGATIONS 01114445 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,486,678 2,794,597 2,624,320 2,781,480 61010 Salaries Cash Out/Separation 0 256,118 0 0 61040 Salaries Overtime 131,978 191,538 113,300 113,300 61100 Retirement-Employer Normal Cost 229,369 488,288 456,530 455,760 61120 Medicare Insurance 29,389 50,266 37,920 40,220 61130 Health Insurance 177,704 325,704 310,680 315,480 61170 Retiree Health Benefits 26,138 58,136 55,260 57,060 61180 Worker Compensation Insurance 119,686 229,080 158,230 234,750 SUBTOTAL SALARIES & BENEFITS 2,200,943 4,393,727 3,756,240 3,998,050 62000 Utilities 6,270 7,410 6,840 6,840 62120 Training, Transportation, Meetings 7,395 4,843 9,300 0 62122 Travel For Investigation 0 2,552 2,000 2,000 62140 Membership, Subscription & Dues 750 0 700 700 62300 Contract Services-Professional 19,814 39,839 82,270 82,270 62322 Maintenance & Repair Machinery 4,237 0 0 0 SUBTOTAL CONTRACTUALS 38,467 54,643 101,110 91,810 63001 Miscellaneous Operating Expenses 3,148 6,336 7,000 6,850 63300 Gas & Diesel 20,227 7,219 25,000 25,000 SUBTOTAL COMMODITIES 23,375 13,555 32,000 31,850 65010 Rental City Equipment 0 37,763 0 0 65011 Equipment Replacement Charges 0 25,542 0 0 65012 Accident Repair & Replacement 0 8,244 0 0 65040 IT Maintenance Charge 51,200 53,433 102,960 102,800 65100 Insurance Charges 87,575 189,968 131,660 183,260 65105 Benefits Overhead 14,596 27,937 18,510 16,920 SUBTOTAL FIXED CHARGES 153,371 342,888 253,130 302,980 66511 Computer Software Subscriptions 33,073 45,221 36,950 36,950 SUBTOTAL CAPITAL 33,073 45,221 36,950 36,950 TOTAL 2,449,228 4,850,035 4,179,430 4,461,640 224 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT EVIDENCE 01114448 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 608,144 584,813 621,600 616,770 61010 Salaries Cash Out/Separation 0 19,376 0 0 61020 Salaries Part-Time 26,580 39,253 55,270 40,220 61040 Salaries Overtime 12,958 6,895 13,180 13,180 61100 Retirement-Employer Normal Cost 43,981 42,167 41,910 38,780 61110 Part-Time Retirement 0 459 830 4,690 61120 Medicare Insurance 9,330 9,344 9,770 9,730 61130 Health Insurance 113,597 111,175 113,760 113,760 61170 Retiree Health Benefits 10,919 11,441 11,780 11,380 61180 Worker Compensation Insurance 50,671 50,925 47,670 56,840 SUBTOTAL SALARIES & BENEFITS 876,181 875,848 915,770 905,350 62120 Training, Transportation, Meetings 1,230 1,288 1,000 0 62140 Membership, Subscription & Dues 640 540 790 790 62200 Advertising 0 13 0 0 62251 Other Agency Services 0 0 700 700 62300 Contract Services-Professional 12,005 7,480 14,630 14,630 SUBTOTAL CONTRACTUALS 13,875 9,322 17,120 16,120 63001 Miscellaneous Operating Expenses 16,010 13,430 13,360 13,310 63300 Gas & Diesel 633 392 0 0 SUBTOTAL COMMODITIES 16,643 13,822 13,360 13,310 65010 Rental City Equipment 5,952 6,087 4,460 5,170 65012 Accident Repair & Replacement 228 240 0 0 65040 IT Maintenance Charge 34,130 35,622 36,340 36,280 65100 Insurance Charges 37,077 42,231 39,890 44,670 65105 Benefits Overhead 6,179 6,210 6,530 6,350 SUBTOTAL FIXED CHARGES 83,566 90,390 87,220 92,470 TOTAL 990,264 989,381 1,033,470 1,027,250 225 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT CENTRAL DISTRIBUTION CTR (CDC)01114450 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 382,010 327,355 402,100 455,460 61010 Salaries Cash Out/Separation 0 26,516 0 0 61020 Salaries Part-Time 27,117 34,229 41,330 30,350 61040 Salaries Overtime 6,455 6,899 10,000 10,000 61100 Retirement-Employer Normal Cost 23,055 20,051 21,730 20,810 61110 Part-Time Retirement 1,017 1,280 1,550 1,570 61120 Medicare Insurance 6,145 5,860 6,400 7,190 61130 Health Insurance 74,156 59,154 75,840 75,840 61170 Retiree Health Benefits 7,000 7,294 7,570 8,260 61180 Worker Compensation Insurance 32,321 29,458 30,940 35,460 SUBTOTAL SALARIES & BENEFITS 559,277 518,096 597,460 644,940 62120 Training, Transportation, Meetings 3,262 0 1,000 0 62300 Contract Services-Professional 64,080 46,784 19,380 19,380 62322 Maintenance & Repair Machinery 0 2,776 0 0 SUBTOTAL CONTRACTUALS 67,342 49,561 20,380 19,380 63001 Miscellaneous Operating Expenses 512,496 543,764 638,950 638,910 63300 Gas & Diesel 6,827 7,960 0 0 SUBTOTAL COMMODITIES 519,322 551,724 638,950 638,910 65010 Rental City Equipment 45,144 46,128 35,710 40,610 65012 Accident Repair & Replacement 3,012 1,440 0 0 65040 IT Maintenance Charge 28,440 29,685 30,280 30,230 65100 Insurance Charges 23,649 24,428 27,680 29,730 65105 Benefits Overhead 3,941 3,592 5,450 5,290 SUBTOTAL FIXED CHARGES 104,186 105,274 99,120 105,860 66511 Computer Software Subscriptions 0 0 100 100 SUBTOTAL CAPITAL 0 0 100 100 TOTAL 1,250,127 1,224,654 1,356,010 1,409,190 226 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT FORENSIC SERVICES 01114455 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,315,191 1,605,587 1,731,650 1,823,610 61010 Salaries Cash Out/Separation 0 5,170 0 0 61020 Salaries Part-Time 38,481 22,516 82,130 59,420 61040 Salaries Overtime 57,889 68,980 50,000 50,000 61100 Retirement-Employer Normal Cost 109,500 149,978 134,330 147,680 61110 Part-Time Retirement 654 835 3,080 3,080 61120 Medicare Insurance 18,461 21,850 26,250 27,580 61130 Health Insurance 202,739 242,061 265,440 265,440 61170 Retiree Health Benefits 22,071 27,559 33,370 34,310 61180 Worker Compensation Insurance 110,603 132,674 114,550 149,960 SUBTOTAL SALARIES & BENEFITS 1,875,589 2,277,210 2,440,800 2,561,080 62120 Training, Transportation, Meetings 11,353 18,311 13,000 0 62140 Membership, Subscription & Dues 805 1,255 700 700 62300 Contract Services-Professional 19,680 1,461 19,000 19,000 SUBTOTAL CONTRACTUALS 31,838 21,027 32,700 19,700 63001 Miscellaneous Operating Expenses 17,664 29,094 18,000 17,900 63300 Gas & Diesel 19,134 18,681 20,000 20,000 SUBTOTAL COMMODITIES 36,798 47,775 38,000 37,900 65010 Rental City Equipment 51,624 48,209 44,500 47,650 65011 Equipment Replacement Charges 20,050 24,060 14,880 0 65012 Accident Repair & Replacement 6,384 4,501 0 0 65040 IT Maintenance Charge 73,950 83,118 84,790 84,660 65100 Insurance Charges 80,929 110,022 97,500 119,400 65105 Benefits Overhead 13,488 16,180 15,250 14,810 SUBTOTAL FIXED CHARGES 246,425 286,090 256,920 266,520 66400 Machinery & Equipment 10,495 (533) 0 0 66511 Computer Software Subscriptions 3,039 3,560 3,560 3,560 SUBTOTAL CAPITAL 13,534 3,027 3,560 3,560 TOTAL 2,204,185 2,635,128 2,771,980 2,888,760 227 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT RECORDS SERVICES 01114460 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 932,182 1,083,391 1,326,780 1,154,710 61010 Salaries Cash Out/Separation 1,047 3,451 0 0 61020 Salaries Part-Time 64,965 119,252 132,780 33,630 61040 Salaries Overtime 73,803 42,558 10,000 10,000 61100 Retirement-Employer Normal Cost 68,322 81,350 95,960 79,110 61110 Part-Time Retirement 665 2,264 11,640 3,510 61120 Medicare Insurance 15,652 17,664 21,800 16,860 61130 Health Insurance 175,207 205,997 331,320 256,800 61170 Retiree Health Benefits 8,781 10,002 17,180 15,940 61180 Worker Compensation Insurance 81,843 98,159 88,870 117,370 SUBTOTAL SALARIES & BENEFITS 1,422,466 1,664,087 2,036,330 1,687,930 62120 Training, Transportation, Meetings 2,344 5,165 5,800 0 62140 Membership, Subscription & Dues 575 800 900 900 62300 Contract Services-Professional 76,572 62,627 4,140 4,140 62600 Parking Validation 0 133 0 0 SUBTOTAL CONTRACTUALS 79,491 68,726 10,840 5,040 63001 Miscellaneous Operating Expenses 21,702 14,602 10,100 9,450 SUBTOTAL COMMODITIES 21,702 14,602 10,100 9,450 65040 IT Maintenance Charge 96,700 100,929 102,960 102,800 65100 Insurance Charges 59,885 81,401 73,780 91,840 65105 Benefits Overhead 9,981 11,971 18,510 17,980 SUBTOTAL FIXED CHARGES 166,566 194,300 195,250 212,620 66511 Computer Software Subscriptions 188 400 400 400 SUBTOTAL CAPITAL 188 400 400 400 TOTAL 1,690,413 1,942,115 2,252,920 1,915,440 228 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT COMMUNICATIONS-SERVICE ENHANCEMENT 01114465 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 3,645,159 3,659,452 4,371,140 4,807,450 61010 Salaries Cash Out/Separation 0 45,015 0 0 61020 Salaries Part-Time 55,577 66,967 79,310 59,160 61040 Salaries Overtime 480,614 564,152 42,720 42,720 61100 Retirement-Employer Normal Cost 256,085 267,539 326,480 323,930 61110 Part-Time Retirement 637 722 4,980 6,010 61120 Medicare Insurance 59,571 60,292 64,370 70,750 61130 Health Insurance 605,995 590,630 741,120 755,640 61170 Retiree Health Benefits 72,047 72,266 87,190 92,750 61180 Worker Compensation Insurance 301,433 303,920 292,280 357,760 SUBTOTAL SALARIES & BENEFITS 5,477,118 5,630,955 6,009,590 6,516,170 62120 Training, Transportation, Meetings 19,209 23,863 25,540 0 62140 Membership, Subscription & Dues 861 892 1,300 1,300 62300 Contract Services-Professional 374,752 470,200 441,570 441,570 SUBTOTAL CONTRACTUALS 394,823 494,955 468,410 442,870 63001 Miscellaneous Operating Expenses 4,061 3,569 4,870 4,870 SUBTOTAL COMMODITIES 4,061 3,569 4,870 4,870 65040 IT Maintenance Charge 216,160 225,606 230,140 229,780 65100 Insurance Charges 220,561 252,031 243,050 279,680 65105 Benefits Overhead 36,760 37,063 41,390 42,310 SUBTOTAL FIXED CHARGES 473,481 514,700 514,580 551,770 66511 Computer Software Subscriptions 7,790 31,481 40,090 40,090 SUBTOTAL CAPITAL 7,790 31,481 40,090 40,090 67100 Principal-Debt Services 196,402 201,933 0 0 67110 Interest-Debt Services 10,099 3,543 0 0 67200 Principal-Leases 501,255 942,708 0 0 67210 Interest-Leases 43,313 38,469 0 0 SUBTOTAL DEBT SERVICE 751,069 1,186,653 0 0 TOTAL 7,108,342 7,862,313 7,037,540 7,555,770 229 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT VICE/NARCOTICS-SERVICE ENHANCEMENT 01114470 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 158,428 126,536 155,820 162,080 61010 Salaries Cash Out/Separation 0 9,977 30 0 61040 Salaries Overtime 204,566 129,208 157,820 157,820 61100 Retirement-Employer Normal Cost 18,634 29,731 34,520 34,730 61120 Medicare Insurance 2,363 2,505 2,260 2,350 61130 Health Insurance 18,144 14,981 18,960 18,960 61170 Retiree Health Benefits 3,021 3,080 3,120 3,140 61180 Worker Compensation Insurance 12,991 10,303 11,780 12,270 SUBTOTAL SALARIES & BENEFITS 418,148 326,321 384,310 391,350 62120 Training, Transportation, Meetings 225 0 5,000 0 62140 Membership, Subscription & Dues 250 0 300 300 62300 Contract Services-Professional 0 96,733 0 0 SUBTOTAL CONTRACTUALS 475 96,733 5,300 300 63001 Miscellaneous Operating Expenses 0 189 1,000 1,000 SUBTOTAL COMMODITIES 0 189 1,000 1,000 65010 Rental City Equipment 4,728 4,833 4,800 4,980 65011 Equipment Replacement Charges 1,555 1,866 1,870 0 65012 Accident Repair & Replacement 96 348 0 0 65040 IT Maintenance Charge 5,690 5,937 6,060 6,050 65100 Insurance Charges 9,506 8,544 10,060 9,830 65105 Benefits Overhead 1,584 1,257 1,090 1,060 SUBTOTAL FIXED CHARGES 23,159 22,784 23,880 21,920 TOTAL 441,782 446,027 414,490 414,570 230 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT INVESTIGATIONS SUPPORT SERVICE-SERVICE ENHANCEMENT 01114471 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 534,179 603,126 588,080 627,530 61010 Salaries Cash Out/Separation 0 2,425 0 0 61020 Salaries Part-Time 91,620 54,117 49,470 27,590 61040 Salaries Overtime 6,962 11,911 15,450 15,450 61100 Retirement-Employer Normal Cost 60,521 59,322 63,940 58,940 61110 Part-Time Retirement 1,952 627 1,280 1,430 61120 Medicare Insurance 10,636 8,480 9,470 9,500 61130 Health Insurance 74,256 78,832 106,080 117,240 61170 Retiree Health Benefits 7,054 7,472 9,710 9,530 61180 Worker Compensation Insurance 48,502 46,544 45,550 56,580 SUBTOTAL SALARIES & BENEFITS 835,684 872,856 889,030 923,790 62120 Training, Transportation, Meetings 1,005 0 3,000 0 62300 Contract Services-Professional 220 0 1,500 1,500 SUBTOTAL CONTRACTUALS 1,225 0 4,500 1,500 63001 Miscellaneous Operating Expenses 2,192 1,448 2,800 2,450 SUBTOTAL COMMODITIES 2,192 1,448 2,800 2,450 65040 IT Maintenance Charge 51,200 35,622 36,340 36,280 65100 Insurance Charges 35,489 38,597 37,880 44,220 65105 Benefits Overhead 5,915 5,676 6,530 6,350 SUBTOTAL FIXED CHARGES 92,604 79,895 80,750 86,850 66511 Computer Software Subscriptions 94 223 200 200 SUBTOTAL CAPITAL 94 223 200 200 TOTAL 931,799 954,423 977,280 1,014,790 231 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT JAIL OPERATIONS 01114475 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 8,431,982 8,222,119 10,458,500 11,092,330 61010 Salaries Cash Out/Separation 49,820 236,301 0 0 61020 Salaries Part-Time 269,197 254,855 298,930 99,630 61040 Salaries Overtime 1,064,075 1,270,731 500,950 500,950 61100 Retirement-Employer Normal Cost 632,812 635,966 839,490 808,080 61110 Part-Time Retirement 9,102 8,347 10,020 15,040 61120 Medicare Insurance 142,722 141,238 151,250 159,900 61130 Health Insurance 1,475,038 1,390,009 1,834,560 1,830,720 61170 Retiree Health Benefits 154,601 162,370 195,020 200,990 61180 Worker Compensation Insurance 703,626 691,635 703,350 842,330 SUBTOTAL SALARIES & BENEFITS 12,932,975 13,013,572 14,992,070 15,549,970 62000 Utilities 7,439 7,448 7,360 7,360 62120 Training, Transportation, Meetings 29,146 5,608 11,700 0 62140 Membership, Subscription & Dues 32,319 15,233 15,940 15,940 62200 Advertising 593 0 1,000 1,000 62300 Contract Services-Professional 5,280,994 5,264,904 6,098,410 6,097,080 SUBTOTAL CONTRACTUALS 5,350,490 5,293,192 6,134,410 6,121,380 63001 Miscellaneous Operating Expenses 321,933 169,703 293,330 292,420 63300 Gas & Diesel 18,734 18,808 15,000 15,000 SUBTOTAL COMMODITIES 340,668 188,511 308,330 307,420 65010 Rental City Equipment 28,572 29,180 20,140 26,600 65011 Equipment Replacement Charges 10,620 12,744 12,740 0 65012 Accident Repair & Replacement 3,648 2,400 10,330 0 65040 IT Maintenance Charge 557,470 575,890 592,000 591,060 65100 Insurance Charges 514,848 573,551 585,740 741,010 65105 Benefits Overhead 85,807 84,345 106,460 103,120 SUBTOTAL FIXED CHARGES 1,200,964 1,278,110 1,327,410 1,461,790 66511 Computer Software Subscriptions 8,269 9,763 600 600 SUBTOTAL CAPITAL 8,269 9,763 600 600 TOTAL 19,833,366 19,783,148 22,762,820 23,441,160 232 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT REGIONAL NARCOTIC SUPPRESSION 01114480 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 173,492 177,262 180,210 194,250 61010 Salaries Cash Out/Separation 0 4,160 0 0 61040 Salaries Overtime 44,093 41,388 9,400 9,400 61100 Retirement-Employer Normal Cost 20,475 19,967 18,930 19,010 61120 Medicare Insurance 3,075 3,117 2,590 2,800 61130 Health Insurance 18,933 18,923 18,960 18,960 61170 Retiree Health Benefits 3,080 3,203 3,290 3,440 61180 Worker Compensation Insurance 14,062 14,456 12,600 15,470 SUBTOTAL SALARIES & BENEFITS 277,210 282,477 245,980 263,330 63001 Miscellaneous Operating Expenses 0 0 500 500 63300 Gas & Diesel 0 0 0 0 SUBTOTAL COMMODITIES 0 0 500 500 65040 IT Maintenance Charge 0 5,937 6,060 6,050 65100 Insurance Charges 10,289 11,988 10,500 12,080 65105 Benefits Overhead 1,715 1,763 1,090 1,060 SUBTOTAL FIXED CHARGES 12,004 19,688 17,650 19,190 TOTAL 289,214 302,165 264,130 283,020 233 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT HOMELAND SECURITY & EMERGENCY MANAGEMENT 01114485 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 157,787 158,365 162,810 169,310 61010 Salaries Cash Out/Separation 0 12,258 0 0 61020 Salaries Part-Time 13,436 27,185 17,340 13,030 61040 Salaries Overtime 204 2,858 2,000 2,000 61100 Retirement-Employer Normal Cost 6,851 6,709 6,000 5,050 61110 Part-Time Retirement 503 1,013 650 680 61120 Medicare Insurance 2,507 2,935 2,600 2,700 61130 Health Insurance 18,933 18,923 18,960 18,960 61170 Retiree Health Benefits 2,788 2,900 3,010 3,020 61180 Worker Compensation Insurance 13,684 15,130 12,590 15,820 SUBTOTAL SALARIES & BENEFITS 216,694 248,276 225,960 230,570 62120 Training, Transportation, Meetings 1,398 1,041 1,800 0 62140 Membership, Subscription & Dues 199 199 300 300 62300 Contract Services-Professional 13,687 7,559 8,510 3,390 62322 Maintenance & Repair Machinery 0 0 1,000 1,000 62600 Parking Validation 15 10 50 50 SUBTOTAL CONTRACTUALS 15,299 8,808 11,660 4,740 63001 Miscellaneous Operating Expenses 1,343 212 500 500 63300 Gas & Diesel 2,255 3,541 750 750 SUBTOTAL COMMODITIES 3,599 3,754 1,250 1,250 65010 Rental City Equipment 38,244 39,087 31,250 35,630 65012 Accident Repair & Replacement 3,936 3,912 0 0 65040 IT Maintenance Charge 5,690 5,937 6,060 6,050 65100 Insurance Charges 10,012 12,547 12,210 14,090 65105 Benefits Overhead 1,669 1,845 1,090 1,060 SUBTOTAL FIXED CHARGES 59,551 63,328 50,610 56,830 66511 Computer Software Subscriptions 158 158 0 0 SUBTOTAL CAPITAL 158 158 0 0 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 5,130 5,140 5,110 5,150 SUBTOTAL TRANSFERS 5,130 5,140 5,110 5,150 TOTAL 300,431 329,463 294,590 298,540 234 GENERAL FUND POLICE DEPARTMENT ACCOUNTING UNIT TOBACCO RETAIL LICENSE PRG 01114490 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 80,784 103,053 111,740 133,800 61010 Salaries Cash Out/Separation 0 8,958 0 0 61040 Salaries Overtime 48,802 51,053 55,000 55,000 61100 Retirement-Employer Normal Cost 9,660 4,558 12,770 4,000 61120 Medicare Insurance 1,157 1,812 1,620 1,930 61130 Health Insurance 14,602 16,164 18,960 18,960 61170 Retiree Health Benefits 635 2,189 2,230 2,390 61180 Worker Compensation Insurance 6,614 8,393 6,990 9,390 SUBTOTAL SALARIES & BENEFITS 162,254 196,180 209,310 225,470 63001 Miscellaneous Operating Expenses 131 0 1,000 1,000 SUBTOTAL COMMODITIES 131 0 1,000 1,000 65040 IT Maintenance Charge 5,690 5,937 6,060 6,050 65100 Insurance Charges 4,840 6,960 5,810 7,330 65105 Benefits Overhead 807 1,023 1,090 1,060 SUBTOTAL FIXED CHARGES 11,336 13,920 12,960 14,440 66511 Computer Software Subscriptions 94 100 100 100 SUBTOTAL CAPITAL 94 100 100 100 TOTAL 173,816 210,200 223,370 241,010 235 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01214010 POLICE ENFORCEMENT SERVICES 2,885,066 3,199,269 2,212,940 2,220,160 TOTAL EXPENDITURES 2,885,066 3,199,269 2,212,940 2,220,160 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,462,841 1,080,440 1,620,400 1,670,360 62000 CONTRACTUALS 233,429 354,506 399,690 335,840 63000 COMMODITIES 69,964 425,896 74,200 41,600 65000 FIXED CHARGES 105,700 96,230 118,650 113,760 66000 CAPITAL 1,013,133 1,242,196 0 58,600 TOTAL 2,885,066 3,199,269 2,212,940 2,220,160 236 CANNABIS PUBLIC BENEFIT FUND POLICE DEPARTMENT ACCOUNTING UNIT POLICE ENFORCEMENT SERVICES 01214010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 963,366 700,685 1,045,660 1,134,920 61010 Salaries Cash Out/Separation 0 12,742 0 0 61040 Salaries Overtime 139,119 113,683 163,760 115,410 61100 Retirement-Employer Normal Cost 141,887 89,039 167,730 173,900 61120 Medicare Insurance 18,498 13,468 15,090 16,410 61130 Health Insurance 104,130 77,442 132,720 132,720 61170 Retiree Health Benefits 18,667 15,912 19,970 20,940 61180 Worker Compensation Insurance 77,173 57,469 75,470 76,060 SUBTOTAL SALARIES & BENEFITS 1,462,841 1,080,440 1,620,400 1,670,360 62000 Utilities 13,080 15,381 15,000 15,600 62120 Training, Transportation, Meetings 19,012 44,814 60,000 24,750 62140 Membership, Subscription & Dues 140 140 1,290 290 62300 Contract Services-Professional 53,697 65,005 105,000 76,200 62322 Maintenance & Repair Machinery 1,100 10,766 0 0 62500 Rent Payments 146,400 218,400 218,400 219,000 SUBTOTAL CONTRACTUALS 233,429 354,506 399,690 335,840 63001 Miscellaneous Operating Expenses 55,235 417,055 59,200 29,600 63300 Gas & Diesel 14,729 8,841 15,000 12,000 SUBTOTAL COMMODITIES 69,964 425,896 74,200 41,600 65040 IT Maintenance Charge 39,820 41,559 42,390 41,320 65055 Communications- Landlines 0 0 5,820 5,610 65100 Insurance Charges 56,468 47,662 62,820 59,430 65105 Benefits Overhead 9,411 7,009 7,620 7,400 SUBTOTAL FIXED CHARGES 105,700 96,230 118,650 113,760 66400 Machinery & Equipment 0 163,568 0 0 66511 Computer Software Subscriptions 1,013,133 1,078,628 0 58,600 SUBTOTAL CAPITAL 1,013,133 1,242,196 0 58,600 TOTAL 2,885,066 3,199,269 2,212,940 2,220,160 237 OTS-TRAFFIC OFFENDER PROGRAM DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57490 Traffic Offender-Program Income 9,700 6,560 6,000 6,000 58000 Earning On Investments 459 336 100 300 TOTAL REVENUES 10,159 6,896 6,100 6,300 EXPENDITURES 02014405 SAPD TRAFFIC OFFENDER PGM 9,233 11,679 21,000 18,300 TOTAL EXPENDITURES 9,233 11,679 21,000 18,300 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63000 COMMODITIES 9,233 11,679 21,000 18,300 TOTAL 9,233 11,679 21,000 18,300 238 OTS-TRAFFIC OFFENDER PROGRAM POLICE DEPARTMENT ACCOUNTING UNIT MISCELLENOUS REVENUE 02014002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57490 Traffic Offender-Program Income 9,700 6,560 6,000 6,000 58000 Earning On Investments 459 336 100 300 SUBTOTAL REVENUES 10,159 6,896 6,100 6,300 TOTAL 10,159 6,896 6,100 6,300 239 OTS-TRAFFIC OFFENDER PROGRAM POLICE DEPARTMENT ACCOUNTING UNIT SAPD TRAFFIC OFFENDER PGM 02014405 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 9,233 11,679 21,000 18,300 SUBTOTAL COMMODITIES 9,233 11,679 21,000 18,300 TOTAL 9,233 11,679 21,000 18,300 240 INMATE WELFARE FUND DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57403 Inmate Recovery 557,869 576,571 500,000 500,000 58000 Earning On Investments 31,028 45,052 15,000 30,000 TOTAL REVENUES 588,897 621,624 515,000 530,000 EXPENDITURES 02314475 INMATE WELFARE FUND 240,592 161,633 1,406,100 1,302,000 TOTAL EXPENDITURES 240,592 161,633 1,406,100 1,302,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 0 0 21,710 62000 CONTRACTUALS 181,559 116,499 181,100 180,290 63000 COMMODITIES 59,032 45,134 225,000 100,000 66000 CAPITAL 0 0 1,000,000 1,000,000 TOTAL 240,592 161,633 1,406,100 1,302,000 241 INMATE WELFARE FUND POLICE DEPARTMENT ACCOUNTING UNIT INMATE WELFARE FUND 02314002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57403 Inmate Recovery 557,869 576,571 500,000 500,000 58000 Earning On Investments 31,028 45,052 15,000 30,000 SUBTOTAL REVENUES 588,897 621,624 515,000 530,000 TOTAL 588,897 621,624 515,000 530,000 242 INMATE WELFARE FUND POLICE DEPARTMENT ACCOUNTING UNIT INMATE WELFARE FUND 02314475 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61020 Salaries Part-Time 0 0 0 20,640 61110 Part-Time Retirement 0 0 0 770 61120 Medicare Insurance 0 0 0 300 SUBTOTAL SALARIES & BENEFITS 0 0 0 21,710 62000 Utilities 1,870 2,051 2,500 2,500 62140 Membership, Subscription & Dues 2,640 2,640 3,000 3,000 62300 Contract Services-Professional 158,157 101,025 165,600 164,790 62600 Parking Validation 18,893 10,783 10,000 10,000 SUBTOTAL CONTRACTUALS 181,559 116,499 181,100 180,290 63001 Miscellaneous Operating Expenses 59,032 45,134 225,000 100,000 SUBTOTAL COMMODITIES 59,032 45,134 225,000 100,000 66220 Improvements Other Than Building 0 0 1,000,000 1,000,000 SUBTOTAL CAPITAL 0 0 1,000,000 1,000,000 TOTAL 240,592 161,633 1,406,100 1,302,000 243 POLICE ACTIVITIES & PROGRAMS DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50504 STC Reimbursement 58,072 53,753 55,760 54,660 52030 OC Grants 0 103,500 100,000 34,530 53309 Concession-Vending Machines 1,625 1,375 1,500 1,500 57081 Gifts & Donations 14,642 6,006 0 0 57400 Police OT Reimbursement 685,083 627,996 700,000 600,000 TOTAL REVENUES 759,421 792,630 857,260 690,690 EXPENDITURES 02414400 POLICE SPECIAL REV - GENERAL 697,688 740,058 700,000 600,000 02414401 PD SPECIAL REV - STC PROGRAM 60,868 50,137 55,760 54,660 02414404 Explorer Program 19,152 14,426 6,500 1,500 02414405 PD ATHLETIC ACTIVITIES LEAGUE 0 0 25,000 0 02414410 POLICE SPECIAL REVENUE 103,579 921 109,000 34,530 TOTAL EXPENDITURES 881,287 805,543 896,260 690,690 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 737,307 751,066 719,460 618,360 62000 CONTRACTUALS 29,155 47,745 45,300 37,800 63000 COMMODITIES 12,247 5,745 31,500 34,530 65000 FIXED CHARGES 0 64 0 0 66000 CAPITAL 102,579 921 100,000 0 TOTAL 881,287 805,543 896,260 690,690 244 POLICE ACTIVITIES & PROGRAMS POLICE DEPARTMENT ACCOUNTING UNIT POLICE SPECIAL REV - GENERAL 02414002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50504 STC Reimbursement 58,072 53,753 55,760 54,660 52030 OC Grants 0 103,500 100,000 34,530 53309 Concession-Vending Machines 1,625 1,375 1,500 1,500 57081 Gifts & Donations 14,642 6,006 0 0 57400 Police OT Reimbursement 685,083 627,996 700,000 600,000 SUBTOTAL REVENUES 759,421 792,630 857,260 690,690 TOTAL 759,421 792,630 857,260 690,690 245 POLICE ACTIVITIES & PROGRAMS POLICE DEPARTMENT ACCOUNTING UNIT PD SPECIAL REV - STC PROGRAM 02414401 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 38,133 11,008 19,460 18,360 SUBTOTAL SALARIES & BENEFITS 38,133 11,008 19,460 18,360 62120 Training, Transportation, Meetings 15,127 32,765 30,000 30,000 62140 Membership, Subscription & Dues 7,609 6,300 6,300 6,300 SUBTOTAL CONTRACTUALS 22,736 39,065 36,300 36,300 65400 Indirect Costs 0 64 0 0 SUBTOTAL FIXED CHARGES 0 64 0 0 TOTAL 60,868 50,137 55,760 54,660 246 POLICE ACTIVITIES & PROGRAMS POLICE DEPARTMENT ACCOUNTING UNIT Explorer Program 02414404 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 6,905 8,680 5,000 1,500 SUBTOTAL CONTRACTUALS 6,905 8,680 5,000 1,500 63001 Miscellaneous Operating Expenses 12,247 5,745 1,500 0 SUBTOTAL COMMODITIES 12,247 5,745 1,500 0 TOTAL 19,152 14,426 6,500 1,500 247 POLICE ACTIVITIES & PROGRAMS POLICE DEPARTMENT ACCOUNTING UNIT PD ATHLETIC ACTIVITIES LEAGUE 02414405 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 0 0 25,000 0 SUBTOTAL COMMODITIES 0 0 25,000 0 TOTAL 0 0 25,000 0 248 POLICE ACTIVITIES & PROGRAMS POLICE DEPARTMENT ACCOUNTING UNIT POLICE SPECIAL REV - GENERAL 02414400 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 699,174 740,058 700,000 600,000 SUBTOTAL SALARIES & BENEFITS 699,174 740,058 700,000 600,000 62300 Contract Services-Professional (1,486) 0 0 0 SUBTOTAL CONTRACTUALS (1,486) 0 0 0 TOTAL 697,688 740,058 700,000 600,000 249 POLICE ACTIVITIES & PROGRAMS POLICE DEPARTMENT ACCOUNTING UNIT POLICE SPECIAL REVENUE 02414410 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 1,000 0 4,000 0 SUBTOTAL CONTRACTUALS 1,000 0 4,000 0 63001 Miscellaneous Operating Expenses 0 0 5,000 34,530 SUBTOTAL COMMODITIES 0 0 5,000 34,530 66400 Machinery & Equipment 102,579 921 100,000 0 SUBTOTAL CAPITAL 102,579 921 100,000 0 TOTAL 103,579 921 109,000 34,530 250 ASSET FORFEITURE FUND DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57407 Evidence Recovery/State 15,572 178,750 0 0 57408 Evidence Recovery/State 15% 2,748 31,544 0 0 58000 Earning On Investments 1,446 5,492 0 0 TOTAL REVENUES 19,766 215,786 0 0 EXPENDITURES 02614445 CRIMINAL ACTIVITIES FUND 0 14,264 0 10,000 TOTAL EXPENDITURES 0 14,264 0 10,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63000 COMMODITIES 0 14,264 0 10,000 TOTAL 0 14,264 0 10,000 251 ASSET FORFEITURE FUND POLICE DEPARTMENT ACCOUNTING UNIT CRIMINAL ACTIVITIES-STATE 02614002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57407 Evidence Recovery/State 15,572 178,750 0 0 57408 Evidence Recovery/State 15% 2,748 31,544 0 0 58000 Earning On Investments 1,446 5,492 0 0 SUBTOTAL REVENUES 19,766 215,786 0 0 TOTAL 19,766 215,786 0 0 252 ASSET FORFEITURE FUND POLICE DEPARTMENT ACCOUNTING UNIT CRIMINAL ACTIVITIES FUND 02614445 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 0 14,264 0 10,000 SUBTOTAL COMMODITIES 0 14,264 0 10,000 TOTAL 0 14,264 0 10,000 253 CITY SERVICES DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53425 PD - Reward Program 0 0 171,590 10,000 57483 PD - Bequest of Mary Muth-COSA Homeless Prgm 0 0 26,920 0 TOTAL REVENUES 0 0 198,510 10,000 EXPENDITURES 05314021 POLICE SERVICES 0 3,000 198,510 10,000 TOTAL EXPENDITURES 0 3,000 198,510 10,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 3,000 198,510 10,000 TOTAL 0 3,000 198,510 10,000 254 CITY SERVICES POLICE DEPARTMENT ACCOUNTING UNIT POLICE REVENUE 05314002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53425 PD - Reward Program 0 0 171,590 10,000 57483 PD - Bequest of Mary Muth-COSA Homeless Prgm 0 0 26,920 0 SUBTOTAL REVENUES 0 0 198,510 10,000 TOTAL 0 0 198,510 10,000 255 CITY SERVICES POLICE DEPARTMENT ACCOUNTING UNIT POLICE SERVICES 05314021 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62314 Contract Services-Police Rewar 0 3,000 171,590 10,000 62317 Contract Services-Bequest of M 0 0 26,920 0 SUBTOTAL CONTRACTUALS 0 3,000 198,510 10,000 TOTAL 0 3,000 198,510 10,000 256 CIVIC CENTER MAINTENANCE DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 07414400 CIVIC CENTER - SECURITY 1,680,894 0 0 0 TOTAL EXPENDITURES 1,680,894 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,622,884 0 0 0 65000 FIXED CHARGES 58,010 0 0 0 TOTAL 1,680,894 0 0 0 257 CIVIC CENTER MAINTENANCE POLICE DEPARTMENT ACCOUNTING UNIT CIVIC CENTER - SECURITY 07414400 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 953,009 0 0 0 61040 Salaries Overtime 239,671 0 0 0 61100 Retirement-Employer Normal Cost 194,957 0 0 0 61120 Medicare Insurance 16,872 0 0 0 61130 Health Insurance 120,682 0 0 0 61170 Retiree Health Benefits 19,981 0 0 0 61180 Worker Compensation Insurance 77,713 0 0 0 SUBTOTAL SALARIES & BENEFITS 1,622,884 0 0 0 65100 Insurance Charges 48,533 0 0 0 65105 Benefits Overhead 9,477 0 0 0 SUBTOTAL FIXED CHARGES 58,010 0 0 0 TOTAL 1,680,894 0 0 0 258 OPIOID REMEDIATION DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57492 Opioid Settlements-Abatement 1,034,903 0 0 0 57493 Opioid Settlements-Subdivision 36,012 0 0 0 57494 Opioid Settlements-Bankruptcy Abatement 53,280 0 0 0 58000 Earning On Investments 8,985 8,676 0 0 TOTAL REVENUES 1,133,179 8,676 0 0 EXPENDITURES 11114400 OPIOID REMEDIATION 248,208 0 0 0 TOTAL EXPENDITURES 248,208 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 248,208 0 0 0 TOTAL 248,208 0 0 0 259 OPIOID REMEDIATION POLICE DEPARTMENT ACCOUNTING UNIT OPIOID REMEDIATION REVENUE - PD 11114002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57492 Opioid Settlements-Abatement 1,034,903 0 0 0 57493 Opioid Settlements-Subdivision 36,012 0 0 0 57494 Opioid Settlements-Bankruptcy Abatement 53,280 0 0 0 58000 Earning On Investments 8,985 8,676 0 0 SUBTOTAL REVENUES 1,133,179 8,676 0 0 TOTAL 1,133,179 8,676 0 0 260 OPIOID REMEDIATION POLICE DEPARTMENT ACCOUNTING UNIT OPIOID REMEDIATION 11114400 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 248,208 0 0 0 SUBTOTAL CONTRACTUALS 248,208 0 0 0 TOTAL 248,208 0 0 0 261 OES UASI DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 3,294,193 2,557,179 537,910 662,390 TOTAL REVENUES 3,294,193 2,557,179 537,910 662,390 EXPENDITURES 12514407 UASI CAL OES SANTA ANA 3,056,621 1,714,065 0 0 12514491 UASI CAL OES ANAHEIM 605,390 1,068,108 537,910 662,110 TOTAL EXPENDITURES 3,662,010 2,782,173 537,910 662,110 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 462,766 411,444 502,990 542,810 62000 CONTRACTUALS 975,808 1,308,413 0 101,340 63000 COMMODITIES 53,458 53,931 0 0 65000 FIXED CHARGES 19,341 18,843 34,920 17,960 66000 CAPITAL 2,114 289,850 0 0 69000 MISCELLANEOUS 2,148,524 699,691 0 0 TOTAL 3,662,010 2,782,173 537,910 662,110 262 OES UASI POLICE DEPARTMENT ACCOUNTING UNIT UASI 12514002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 3,294,193 2,557,179 537,910 662,390 SUBTOTAL REVENUES 3,294,193 2,557,179 537,910 662,390 TOTAL 3,294,193 2,557,179 537,910 662,390 263 OES UASI POLICE DEPARTMENT ACCOUNTING UNIT UASI CAL OES SANTA ANA 12514407 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 95,441 159,442 0 0 61040 Salaries Overtime 63,822 35,207 0 0 61100 Retirement-Employer Normal Cost 15,802 18,477 0 0 61120 Medicare Insurance 1,835 3,086 0 0 61130 Health Insurance 10,905 16,249 0 0 61180 Worker Compensation Insurance 8,373 13,382 0 0 SUBTOTAL SALARIES & BENEFITS 196,178 245,844 0 0 62120 Training, Transportation, Meetings 12,096 8,900 0 0 62300 Contract Services-Professional 666,327 631,409 0 0 62600 Parking Validation 615 170 0 0 SUBTOTAL CONTRACTUALS 679,038 640,479 0 0 63001 Miscellaneous Operating Expenses 23,620 53,931 0 0 SUBTOTAL COMMODITIES 23,620 53,931 0 0 65100 Insurance Charges 6,127 11,098 0 0 65105 Benefits Overhead 1,021 1,632 0 0 SUBTOTAL FIXED CHARGES 7,148 12,729 0 0 66400 Machinery & Equipment 0 18,791 0 0 66511 Computer Software Subscriptions 2,114 42,600 0 0 SUBTOTAL CAPITAL 2,114 61,391 0 0 69140 Payments to Districts 2,148,524 699,691 0 0 SUBTOTAL MISCELLANEOUS 2,148,524 699,691 0 0 TOTAL 3,056,621 1,714,065 0 0 264 OES UASI POLICE DEPARTMENT ACCOUNTING UNIT UASI CAL OES ANAHEIM 12514491 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 171,208 75,986 388,790 428,860 61040 Salaries Overtime 29,019 63,529 0 0 61100 Retirement-Employer Normal Cost 30,789 9,651 40,790 41,970 61120 Medicare Insurance 3,402 1,427 5,600 6,180 61130 Health Insurance 17,887 8,579 37,920 37,920 61170 Retiree Health Benefits 0 0 7,100 7,610 61180 Worker Compensation Insurance 14,284 6,428 22,790 20,270 SUBTOTAL SALARIES & BENEFITS 266,588 165,600 502,990 542,810 62300 Contract Services-Professional 296,770 667,934 0 101,340 SUBTOTAL CONTRACTUALS 296,770 667,934 0 101,340 63001 Miscellaneous Operating Expenses 29,838 0 0 0 SUBTOTAL COMMODITIES 29,838 0 0 0 65040 IT Maintenance Charge 0 0 12,110 0 65055 Communications- Landlines 0 0 1,660 0 65100 Insurance Charges 10,451 5,330 18,970 15,840 65105 Benefits Overhead 1,742 784 2,180 2,120 SUBTOTAL FIXED CHARGES 12,193 6,114 34,920 17,960 66200 Buildings & Building Improvements 0 228,459 0 0 SUBTOTAL CAPITAL 0 228,459 0 0 TOTAL 605,390 1,068,108 537,910 662,110 265 D.O.J. GRANT FUND DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 0 14,378 0 0 52001 Federal Grant-Indirect 59,542 95,127 40,000 0 58000 Earning On Investments 293 32 0 0 TOTAL REVENUES 59,836 109,537 40,000 0 EXPENDITURES 12714406 OVW-Impr Criminal Justice Resp 55,081 98,794 0 0 12714411 BULLETPROOF VEST GRANT 14,378 0 0 0 12714412 OVC HUMAN TRAFFICKING 0 31,926 40,000 0 TOTAL EXPENDITURES 69,458 130,720 40,000 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 49,977 130,720 40,000 0 62000 CONTRACTUALS 5,103 0 0 0 63000 COMMODITIES 14,378 0 0 0 TOTAL 69,458 130,720 40,000 0 266 D.O.J. GRANT FUND POLICE DEPARTMENT ACCOUNTING UNIT DOJ Grants 12714002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 0 14,378 0 0 52001 Federal Grant-Indirect 59,542 95,127 40,000 0 58000 Earning On Investments 293 32 0 0 SUBTOTAL REVENUES 59,836 109,537 40,000 0 TOTAL 59,836 109,537 40,000 0 267 D.O.J. GRANT FUND POLICE DEPARTMENT ACCOUNTING UNIT OVC HUMAN TRAFFICKING 12714412 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 0 31,926 40,000 0 SUBTOTAL SALARIES & BENEFITS 0 31,926 40,000 0 TOTAL 0 31,926 40,000 0 268 D.O.J. GRANT FUND POLICE DEPARTMENT ACCOUNTING UNIT OVW-Impr Criminal Justice Resp 12714406 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 49,977 98,794 0 0 SUBTOTAL SALARIES & BENEFITS 49,977 98,794 0 0 62120 Training, Transportation, Meetings 5,103 0 0 0 SUBTOTAL CONTRACTUALS 5,103 0 0 0 TOTAL 55,081 98,794 0 0 269 D.O.J. GRANT FUND POLICE DEPARTMENT ACCOUNTING UNIT BULLETPROOF VEST GRANT 12714411 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 14,378 0 0 0 SUBTOTAL COMMODITIES 14,378 0 0 0 TOTAL 14,378 0 0 0 270 LAW ENFORCEMENT GRANTS DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 241,110 99,163 89,560 99,470 52025 State Grants-Direct 0 177,329 0 0 52026 State Grants-Indirect SLESF 876,339 920,962 900,000 950,000 58000 Earning On Investments 32,272 41,178 15,000 25,000 TOTAL REVENUES 1,149,721 1,238,632 1,004,560 1,074,470 EXPENDITURES 12814407 SUPPLEMENTAL LAW ENFORCEMENT SERVICES ACCOUNT (SLESA) 442,764 1,046,005 954,810 975,000 12814409 BYRNE JUSTICE ASSISTANCE (JAG) 96,839 105,903 89,560 99,470 12814413 BSCC Police Grants 91,203 88,273 0 0 12814414 EMPG Grant 52,569 0 0 0 12814416 HMGP 0 (104) 0 0 TOTAL EXPENDITURES 683,374 1,240,077 1,044,370 1,074,470 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 91,705 76,398 69,560 99,470 62000 CONTRACTUALS 67,788 189,049 190,000 293,100 63000 COMMODITIES 473,438 222,563 193,300 0 65000 FIXED CHARGES 0 0 39,810 0 66000 CAPITAL 50,443 752,066 551,700 681,900 TOTAL 683,374 1,240,077 1,044,370 1,074,470 271 LAW ENFORCEMENT GRANTS POLICE DEPARTMENT ACCOUNTING UNIT LAW ENFORCEMENT GRANTS REVENUE 12814002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 241,110 99,163 89,560 99,470 52025 State Grants-Direct 0 177,329 0 0 52026 State Grants-Indirect SLESF 876,339 920,962 900,000 950,000 58000 Earning On Investments 32,272 41,178 15,000 25,000 SUBTOTAL REVENUES 1,149,721 1,238,632 1,004,560 1,074,470 TOTAL 1,149,721 1,238,632 1,004,560 1,074,470 272 LAW ENFORCEMENT GRANTS POLICE DEPARTMENT ACCOUNTING UNIT HMGP 12814416 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 (104) 0 0 SUBTOTAL CONTRACTUALS 0 (104) 0 0 TOTAL 0 (104) 0 0 273 LAW ENFORCEMENT GRANTS POLICE DEPARTMENT ACCOUNTING UNIT SUPPLEMENTAL LAW ENFORCEMENT SERVICES ACCOUNT (SLESA) 12814407 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 1,492 15,515 25,000 0 62140 Membership, Subscription & Dues 0 10,859 15,000 0 62300 Contract Services-Professional 51,296 87,294 150,000 293,100 SUBTOTAL CONTRACTUALS 52,788 113,668 190,000 293,100 63001 Miscellaneous Operating Expenses 339,533 180,271 173,300 0 SUBTOTAL COMMODITIES 339,533 180,271 173,300 0 65400 Indirect Costs 0 0 39,810 0 SUBTOTAL FIXED CHARGES 0 0 39,810 0 66220 Improvements Other Than Building 0 210,206 0 0 66400 Machinery & Equipment 27,480 326,711 300,000 250,000 66511 Computer Software Subscriptions 22,962 215,150 251,700 431,900 SUBTOTAL CAPITAL 50,443 752,066 551,700 681,900 TOTAL 442,764 1,046,005 954,810 975,000 274 LAW ENFORCEMENT GRANTS POLICE DEPARTMENT ACCOUNTING UNIT BYRNE JUSTICE ASSISTANCE (JAG)12814409 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 91,705 76,398 69,560 99,470 SUBTOTAL SALARIES & BENEFITS 91,705 76,398 69,560 99,470 63001 Miscellaneous Operating Expenses 5,134 29,505 20,000 0 SUBTOTAL COMMODITIES 5,134 29,505 20,000 0 TOTAL 96,839 105,903 89,560 99,470 275 LAW ENFORCEMENT GRANTS POLICE DEPARTMENT ACCOUNTING UNIT BSCC Police Grants 12814413 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 9,000 9,285 0 0 62300 Contract Services-Professional 6,000 66,200 0 0 SUBTOTAL CONTRACTUALS 15,000 75,485 0 0 63001 Miscellaneous Operating Expenses 76,203 12,787 0 0 SUBTOTAL COMMODITIES 76,203 12,787 0 0 TOTAL 91,203 88,273 0 0 276 LAW ENFORCEMENT GRANTS POLICE DEPARTMENT ACCOUNTING UNIT EMPG Grant 12814414 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 52,569 0 0 0 SUBTOTAL COMMODITIES 52,569 0 0 0 TOTAL 52,569 0 0 0 277 OFFICE OF SAFETY GRANT DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 473,586 801,711 174,320 234,000 57972 Sale of Equipment 0 8,102 0 0 TOTAL REVENUES 473,586 809,813 174,320 234,000 EXPENDITURES 16514414 SELECTIVE TRAFFIC ENFORCEMENT 678,683 588,985 174,320 234,000 TOTAL EXPENDITURES 678,683 588,985 174,320 234,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 665,498 579,786 174,320 233,500 62000 CONTRACTUALS 272 5,344 0 0 63000 COMMODITIES 12,913 3,855 0 500 TOTAL 678,683 588,985 174,320 234,000 278 OFFICE OF SAFETY GRANT POLICE DEPARTMENT ACCOUNTING UNIT OTS-TRAFFIC OFFENDER PRGRM GR 16514002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 473,586 801,711 174,320 234,000 57972 Sale of Equipment 0 8,102 0 0 SUBTOTAL REVENUES 473,586 809,813 174,320 234,000 TOTAL 473,586 809,813 174,320 234,000 279 OFFICE OF SAFETY GRANT POLICE DEPARTMENT ACCOUNTING UNIT SELECTIVE TRAFFIC ENFORCEMENT 16514414 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 670,210 579,786 174,320 233,500 61180 Worker Compensation Insurance (4,712) 0 0 0 SUBTOTAL SALARIES & BENEFITS 665,498 579,786 174,320 233,500 62120 Training, Transportation, Meetings 272 5,344 0 0 SUBTOTAL CONTRACTUALS 272 5,344 0 0 63001 Miscellaneous Operating Expenses 12,913 3,855 0 500 SUBTOTAL COMMODITIES 12,913 3,855 0 500 TOTAL 678,683 588,985 174,320 234,000 280 US DOJ ASSET FORFEITURE FUND DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57405 Evidence Recovery/DOJ 17,923 152,831 0 0 57410 Evidence Recovery/RNSP 74,318 20,989 0 0 58000 Earning On Investments 21,452 28,295 0 0 TOTAL REVENUES 113,694 202,115 0 0 EXPENDITURES 16614450 US DEPT OF JUSTICE AFF 0 24,884 600,000 585,000 TOTAL EXPENDITURES 0 24,884 600,000 585,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 0 40,000 25,000 62000 CONTRACTUALS 0 1,411 510,000 60,000 63000 COMMODITIES 0 23,473 50,000 0 66000 CAPITAL 0 0 0 500,000 TOTAL 0 24,884 600,000 585,000 281 US DOJ ASSET FORFEITURE FUND POLICE DEPARTMENT ACCOUNTING UNIT US DOJ ASSET FORFEITURE FUND 16614002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57405 Evidence Recovery/DOJ 17,923 152,831 0 0 57410 Evidence Recovery/RNSP 74,318 20,989 0 0 58000 Earning On Investments 21,452 28,295 0 0 SUBTOTAL REVENUES 113,694 202,115 0 0 TOTAL 113,694 202,115 0 0 282 US DOJ ASSET FORFEITURE FUND POLICE DEPARTMENT ACCOUNTING UNIT US DEPT OF JUSTICE AFF 16614450 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61040 Salaries Overtime 0 0 40,000 25,000 SUBTOTAL SALARIES & BENEFITS 0 0 40,000 25,000 62120 Training, Transportation, Meetings 0 1,411 10,000 10,000 62300 Contract Services-Professional 0 0 500,000 50,000 SUBTOTAL CONTRACTUALS 0 1,411 510,000 60,000 63001 Miscellaneous Operating Expenses 0 23,473 50,000 0 SUBTOTAL COMMODITIES 0 23,473 50,000 0 66400 Machinery & Equipment 0 0 0 500,000 SUBTOTAL CAPITAL 0 0 0 500,000 TOTAL 0 24,884 600,000 585,000 283 US TREASURY ASSET FORFEITURE DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 2,811 3,339 0 0 TOTAL REVENUES 2,811 3,339 0 0 EXPENDITURES 16714455 US DEPT OF TREASURY AFF 0 0 25,000 100,000 TOTAL EXPENDITURES 0 0 25,000 100,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63000 COMMODITIES 0 0 25,000 0 66000 CAPITAL 0 0 0 100,000 TOTAL 0 0 25,000 100,000 284 US TREASURY ASSET FORFEITURE POLICE DEPARTMENT ACCOUNTING UNIT US TREASURY ASSET FORFEITURE 16714002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 2,811 3,339 0 0 SUBTOTAL REVENUES 2,811 3,339 0 0 TOTAL 2,811 3,339 0 0 285 US TREASURY ASSET FORFEITURE POLICE DEPARTMENT ACCOUNTING UNIT US DEPT OF TREASURY AFF 16714455 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 0 0 25,000 0 SUBTOTAL COMMODITIES 0 0 25,000 0 66400 Machinery & Equipment 0 0 0 100,000 SUBTOTAL CAPITAL 0 0 0 100,000 TOTAL 0 0 25,000 100,000 286 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY POLICE DEPARTMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18114013 ARPA-PD 355,363 441,095 0 0 TOTAL EXPENDITURES 355,363 441,095 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 128,701 67,826 0 0 62000 CONTRACTUALS 1,348 0 0 0 63000 COMMODITIES 140,901 152,365 0 0 65000 FIXED CHARGES 5,263 3,132 0 0 66000 CAPITAL 79,149 217,772 0 0 TOTAL 355,363 441,095 0 0 287 AMERICAN RESCUE PLAN ACT (ARPA) POLICE DEPARTMENT ACCOUNTING UNIT ARPA-PD 18114013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 77,287 40,148 0 0 61040 Salaries Overtime 2,565 0 0 0 61100 Retirement-Employer Normal Cost 9,186 4,906 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 11,995 7,824 0 0 61120 Medicare Insurance 1,117 581 0 0 61130 Health Insurance 18,933 9,462 0 0 61170 Retiree Health Benefits 1,453 1,613 0 0 61180 Worker Compensation Insurance 6,166 3,292 0 0 SUBTOTAL SALARIES & BENEFITS 128,701 67,826 0 0 62120 Training, Transportation, Meetings 1,348 0 0 0 SUBTOTAL CONTRACTUALS 1,348 0 0 0 63001 Miscellaneous Operating Expenses 140,901 152,365 0 0 SUBTOTAL COMMODITIES 140,901 152,365 0 0 65100 Insurance Charges 4,511 2,730 0 0 65105 Benefits Overhead 752 402 0 0 SUBTOTAL FIXED CHARGES 5,263 3,132 0 0 66400 Machinery & Equipment 78,469 217,772 0 0 66511 Computer Software Subscriptions 680 0 0 0 SUBTOTAL CAPITAL 79,149 217,772 0 0 TOTAL 355,363 441,095 0 0 288 FIRE & EMERGENCY MEDICAL SERVICES FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 2222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000022222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666------------------------------22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222277777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 289 This Page Intentionally Left Blank 290 GENERAL FUND DEPARTMENT RESOURCE SUMMARY FIRE & EMERGENCY MEDICAL SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01115017 FIRE - SERVICE ENHANCEMENT 12,513,161 14,765,424 16,737,840 18,772,230 01115330 FIRE SUPPRESSION/EMS 32,358,717 43,719,160 44,527,010 43,817,170 TOTAL EXPENDITURES 44,871,879 58,484,584 61,264,850 62,589,400 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 6,779 0 0 62000 CONTRACTUALS 44,784,590 58,405,599 60,911,200 62,485,720 65000 FIXED CHARGES 0 1,008 0 0 66000 CAPITAL 83,629 67,528 350,000 100,000 68000 TRANSFERS 3,660 3,670 3,650 3,680 TOTAL 44,871,879 58,484,584 61,264,850 62,589,400 291 GENERAL FUND FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT FIRE - ADMIN AND SUPPORT 01115002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53509 Paramedic Subscription Fee 148,716 158,891 150,000 160,000 53510 Paramedic Services Charge 15,006,452 15,937,690 15,200,000 16,900,000 SUBTOTAL REVENUES 15,155,168 16,096,581 15,350,000 17,060,000 TOTAL 15,155,168 16,096,581 15,350,000 17,060,000 292 GENERAL FUND FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT FIRE - SERVICE ENHANCEMENT 01115017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62251 Other Agency Services 0 0 0 57,680 62300 Contract Services-Professional 10,803,897 12,715,573 14,685,500 16,209,490 62339 Contract Services-Ambulance Svc 1,709,264 2,049,851 2,052,340 2,505,060 SUBTOTAL CONTRACTUALS 12,513,161 14,765,424 16,737,840 18,772,230 TOTAL 12,513,161 14,765,424 16,737,840 18,772,230 293 GENERAL FUND FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT FIRE SUPPRESSION/EMS 01115330 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 4,747 0 0 61100 Retirement-Employer Normal Cost 0 580 0 0 61110 Part-Time Retirement 0 63 0 0 61120 Medicare Insurance 0 90 0 0 61130 Health Insurance 0 992 0 0 61180 Worker Compensation Insurance 0 308 0 0 SUBTOTAL SALARIES & BENEFITS 0 6,779 0 0 62251 Other Agency Services 14,273 14,791 15,090 15,620 62300 Contract Services-Professional 28,130,366 39,497,629 39,825,000 38,885,470 62338 Contract Services-Wittman Enterprise 581,063 597,582 600,000 650,000 62339 Contract Services-Ambulance Svc 3,545,727 3,530,173 3,733,270 4,162,400 SUBTOTAL CONTRACTUALS 32,271,429 43,640,175 44,173,360 43,713,490 65100 Insurance Charges 0 1,008 0 0 SUBTOTAL FIXED CHARGES 0 1,008 0 0 66200 Buildings & Building Improvements 83,629 67,528 350,000 100,000 SUBTOTAL CAPITAL 83,629 67,528 350,000 100,000 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 3,660 3,670 3,650 3,680 SUBTOTAL TRANSFERS 3,660 3,670 3,650 3,680 TOTAL 32,358,717 43,719,160 44,527,010 43,817,170 294 FIRE FACILITIES FUND DEPARTMENT RESOURCE SUMMARY FIRE & EMERGENCY MEDICAL SERVICES ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53700 Improvement Fee 1,441,468 0 0 20,000 58000 Earning On Investments 36,849 45,402 0 40,000 TOTAL REVENUES 1,478,317 45,402 0 60,000 EXPENDITURES 12015330 FIRE FACILITIES FUND 974,489 0 0 150,000 TOTAL EXPENDITURES 974,489 0 0 150,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 974,489 0 0 150,000 TOTAL 974,489 0 0 150,000 295 FIRE FACILITIES FUND FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT FIRE FACILITIES FUND 12015002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53700 Improvement Fee 1,441,468 0 0 20,000 58000 Earning On Investments 36,849 45,402 0 40,000 SUBTOTAL REVENUES 1,478,317 45,402 0 60,000 TOTAL 1,478,317 45,402 0 60,000 296 FIRE FACILITIES FUND FIRE & EMERGENCY MEDICAL SERVICES ACCOUNTING UNIT FIRE FACILITIES FUND 12015330 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 974,489 0 0 150,000 SUBTOTAL CONTRACTUALS 974,489 0 0 150,000 TOTAL 974,489 0 0 150,000 297 This Page Intentionally Left Blank 298 PLANNING & BUILDING FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 2222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222220000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222226666666666666666666666666666666666666666666666666666666666-------222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222227777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 299 This Page Intentionally Left Blank 300 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Accounting Assistant 11 Administrative Services Manager (MM) 1 1 Assistant Community Planner 1 1 Assistant Director of Planning and Building (MM) 1 1 Assistant Planner I 22 Assistant Planner II 11 Associate Plan Check Engineer 4 4 Associate Planner 33 Building Safety Manager (MM) 1 1 Code Enforcement Associate 2 (1)1 Code Enforcement Manager (MM) 1 1 Code Enforcement Officer* 23 23 Code Enforcement Principal (AM) 2 2 Code Enforcement Supervisor* 4 4 Executive Director of Planning and Building Safety (EM) 1 1 Executive Secretary (UC) 1 1 Management Analyst (UC) 1 1 Permit Services Principal (AM) 1 1 Permit Services Processor 2 2 Permit Services Technician 3 3 Planning Commission Secretary 1 1 Planning Manager (MM) 1 1 Planning Technician 3 (1)2 Principal Building Inspector (AM)11 Principal Community Planner (AM)11 Principal Management Analyst (AM)01 1 Principal Plan Check Engineer (MM)11 Principal Planner (AM)22 Receptionist 22 Records Specialist 11 Secretary 11 Senior Associate Plan Check Engineer 2 2 Senior Building Inspector 12 (2)10 Senior Community Planner 2 2 Senior Management Analyst (AM) 1 (1)0 Senior Office Assistant 6 6 Senior Permit Services Technician 22 Senior Plan Check Engineer 22 Senior Planner 33 Supervising Building Inspector 2 2 Authorized Total 102 (4)98 FY25-26 Organizational Change for Mid-Year Report Reso #2026-002* 88.15 Ϭ.ϭϱ ϵ.ϬϬ 98.00TOTAL AUTHORIZED POSITIONS CANNABIS PUBLIC BENEFIT FUND Planning and Building Agency Position Summary GENERAL FUND FEDERAL/STATE GRANTS 301 This Page Intentionally Left Blank 302 GENERAL FUND DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01116017 PBA - SERVICE ENHANCEMENT 395,580 470,593 448,730 428,040 01116500 PLNG & BLG AGY-ADMINISTRATION 2,716,518 2,855,708 2,954,050 2,760,230 01116510 PLNG & BLG AGY-PLANNING 2,507,378 3,784,378 3,232,700 2,794,430 01116520 PLNG & BLG AGY-PERMIT & INS SV 2,606,675 3,286,780 3,231,080 3,177,860 01116530 PLNG & BLG AGY-PERMIT & PLN CK 3,487,990 3,937,782 3,396,630 3,475,560 01116540 PLNG & BLG AGY-COMM PRESERVA 2,087,108 2,900,415 2,712,260 2,802,080 01116550 PROACTIV RENTL ENFORCEMENT PRG 772,267 825,722 1,198,670 1,308,780 01116560 NEIGHBORHOOD INITIATIVES PROGR 800,437 925,213 1,020,890 988,930 TOTAL EXPENDITURES 15,373,952 18,986,591 18,195,010 17,735,910 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 10,739,852 11,737,340 14,184,200 14,985,450 62000 CONTRACTUALS 1,082,034 2,656,326 1,157,580 142,570 63000 COMMODITIES 218,093 185,382 195,770 42,240 65000 FIXED CHARGES 2,602,599 2,743,892 2,246,550 2,152,720 66000 CAPITAL 320,935 1,236,045 25,180 24,830 67000 DEBT SERVICE 22,979 39,476 0 0 68000 TRANSFERS 387,460 388,130 385,730 388,100 TOTAL 15,373,952 18,986,591 18,195,010 17,735,910 303 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY-ADMINISTRATION 01116002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51501 Fireworks Stand Permits (8,221) (37) 0 0 51600 General Plan Update Surcharge 182,232 202,568 180,000 220,000 51601 Building Permits 2,648,176 1,935,956 1,928,120 2,100,000 51602 Plumbing Permits 547,981 321,980 318,580 400,000 51603 Electrical Permits 1,320,905 780,469 753,330 1,100,000 51604 Heating Permits 803,457 335,608 345,170 475,000 51605 Occupancy Permits 158,567 209,014 204,870 200,000 51606 Grading Permits 118,807 74,370 63,860 165,000 51607 Street Vendor Permit 8,955 14,289 12,500 10,000 51611 Extension Request Fee 0 81,177 0 80,000 51612 Building Standards Revolving Fund (299) 3,932 0 3,000 51613 Adult-Use Cannabis Retail Phase 1/Registration Application 7,548 15,800 0 10,000 51614 Adult-Use Cannabis Retail Phase 2/Regulatory Safety Permit 410,154 339,096 375,000 350,000 51617 Commercial Cannabis Testing Phase 2/Regulatory Safety Permits 13,500 14,129 13,000 13,000 51619 Commercial Cannabis Cultivation Phase 1/Regst. Application 8,793 2,291 4,000 4,000 51620 Commercial Cannabis Manufacturing Phase 1/Regst. Application 6,001 5,293 6,000 2,500 51621 Commercial Cannabis Distribution Phase 1/Regst. Application 24,833 16,116 12,500 10,000 51622 Commercial Cannabis Cultivation Phase 2/Rgltry Sfty Prmt 154,448 140,866 120,000 140,000 51623 Commercial Cannabis Manufacturing Phase 2/Rgltry Sfty Prmt 155,655 135,073 125,000 135,000 51624 Commercial Cannabis Distribution Phase 2/Rgltry Sfty Prmt 390,567 416,382 300,000 350,000 53410 Impound/Owner Release Animal 832 0 0 0 53600 Building Plan Check 1,743,347 2,158,426 1,734,160 2,600,000 53601 Electrical Plan Check 401,779 393,139 337,120 500,000 53602 Plumbing Plan Check 99,559 99,855 82,740 100,000 53603 Mechanical Plan Check 230,508 223,158 212,000 230,000 53605 Landscape Plan Review 15,086 11,008 12,650 10,000 53606 Discretionary Application Fee 258,376 279,778 281,750 320,630 53607 EIR Developer Fees 71,580 54,486 167,850 60,000 53613 Land Use Certificate Processin 784,580 675,343 755,270 574,170 53614 Shopping Cart Contain Program 52,866 44,856 44,100 44,100 53616 Site Plan Review Charge 717,277 718,767 805,630 750,000 53627 PREP Fees 926,178 876,939 850,000 870,000 53628 Foreclosure Registration Program 105,741 289,432 225,000 250,000 53640 SB330 Preliminary Application Review 1,281 1,341 0 1,000 53644 Mills Act Review 0 0 3,500 0 55600 Administrative Citations 431,979 400,861 375,000 350,000 55605 Medical Marijuana Administrative Citation 0 3,000 0 0 57010 Miscellaneous Recoveries 94,238 32,406 50,000 50,000 57770 Sale of Maps & Documents 145,649 99,485 110,000 100,000 SUBTOTAL REVENUES 13,032,915 11,406,651 10,808,700 12,577,400 TOTAL 13,032,915 11,406,651 10,808,700 12,577,400 304 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PBA - SERVICE ENHANCEMENT 01116017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 256,226 314,559 269,210 263,540 61010 Salaries Cash Out/Separation 0 1,834 0 0 61040 Salaries Overtime 553 15,873 0 0 61100 Retirement-Employer Normal Cost 31,221 31,101 31,840 28,130 61120 Medicare Insurance 3,754 4,582 3,910 3,680 61130 Health Insurance 57,266 61,243 62,760 72,840 61170 Retiree Health Benefits 114 749 2,690 2,540 61180 Worker Compensation Insurance 14,118 15,738 13,100 15,280 SUBTOTAL SALARIES & BENEFITS 363,252 445,679 383,510 386,010 62120 Training, Transportation, Meetings 8,125 1,100 12,500 0 SUBTOTAL CONTRACTUALS 8,125 1,100 12,500 0 63001 Miscellaneous Operating Expenses 4,182 207 10,000 0 SUBTOTAL COMMODITIES 4,182 207 10,000 0 65040 IT Maintenance Charge 0 0 19,990 17,710 65055 Communications- Landlines 0 0 2,740 2,400 65100 Insurance Charges 17,455 20,460 16,400 18,750 65105 Benefits Overhead 2,567 3,148 3,590 3,170 SUBTOTAL FIXED CHARGES 20,022 23,607 42,720 42,030 TOTAL 395,580 470,593 448,730 428,040 305 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY-ADMINISTRATION 01116500 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 804,300 774,462 1,184,890 1,299,860 61010 Salaries Cash Out/Separation 0 14,783 1,820 4,770 61020 Salaries Part-Time 67,632 60,948 82,270 28,810 61040 Salaries Overtime 4,515 412 0 0 61100 Retirement-Employer Normal Cost 54,359 52,397 78,530 89,010 61102 Retirement- Employer Unfunded- Miscellaneous 0 14,870 0 0 61110 Part-Time Retirement 2,536 2,273 3,090 3,090 61120 Medicare Insurance 12,524 11,826 18,290 36,390 61130 Health Insurance 152,220 154,031 240,600 248,100 61170 Retiree Health Benefits 6,748 7,371 11,260 12,030 61180 Worker Compensation Insurance 47,291 41,535 44,610 54,870 SUBTOTAL SALARIES & BENEFITS 1,152,126 1,134,908 1,665,360 1,776,930 62010 Communications 3,652 2,903 2,500 0 62120 Training, Transportation, Meetings 6,638 7,679 10,300 3,300 62130 Tuition Reimbursement 0 0 1,000 0 62131 SAMA Wellness and Fitness Program Reimbursements 0 300 600 0 62140 Membership, Subscription & Dues 3,883 2,840 1,600 0 62300 Contract Services-Professional 51,765 121,473 52,000 10,000 62320 Maintenance & Repair Buildings 0 0 1,000 0 62322 Maintenance & Repair Machinery 18 0 3,000 0 62600 Parking Validation 0 311 1,000 1,000 62700 Auto Expense 6,000 3,500 6,000 6,000 SUBTOTAL CONTRACTUALS 71,957 139,006 79,000 20,300 63000 Office Supplies 0 2,831 3,000 0 63001 Miscellaneous Operating Expenses 13,428 18,237 12,000 0 SUBTOTAL COMMODITIES 13,428 21,069 15,000 0 65000 Building Rental 503,560 566,248 83,960 0 65040 IT Maintenance Charge 62,570 47,496 48,450 59,040 65050 IT Department Specific 424,750 437,493 595,670 403,880 65055 Communications- Landlines 9,585 6,613 6,650 8,010 65100 Insurance Charges 58,469 54,003 58,860 70,230 65105 Benefits Overhead 8,598 8,318 8,710 10,580 SUBTOTAL FIXED CHARGES 1,067,533 1,120,172 802,300 551,740 66511 Computer Software Subscriptions 1,036 12,948 6,660 23,160 SUBTOTAL CAPITAL 1,036 12,948 6,660 23,160 67200 Principal-Leases 21,227 38,012 0 0 67210 Interest-Leases 1,752 1,463 0 0 SUBTOTAL DEBT SERVICE 22,979 39,476 0 0 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 387,460 388,130 385,730 388,100 SUBTOTAL TRANSFERS 387,460 388,130 385,730 388,100 TOTAL 2,716,518 2,855,708 2,954,050 2,760,230 306 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY-PLANNING 01116510 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,447,218 1,476,017 1,795,790 1,823,800 61010 Salaries Cash Out/Separation 0 34,840 0 2,140 61020 Salaries Part-Time 32,550 52,684 (31,550) 0 61040 Salaries Overtime 127 4,041 0 0 61100 Retirement-Employer Normal Cost 169,005 164,814 194,590 194,710 61110 Part-Time Retirement 1,731 2,469 990 0 61120 Medicare Insurance 21,861 23,267 26,390 51,850 61130 Health Insurance 212,388 224,951 348,090 340,250 61170 Retiree Health Benefits 14,246 14,392 17,780 17,550 61180 Worker Compensation Insurance 81,888 77,639 74,890 86,040 SUBTOTAL SALARIES & BENEFITS 1,981,013 2,075,115 2,426,970 2,516,340 62010 Communications 1,676 1,687 1,600 0 62120 Training, Transportation, Meetings 16,068 15,509 20,560 5,560 62130 Tuition Reimbursement 255 895 2,200 0 62131 SAMA Wellness and Fitness Program Reimbursements 543 257 900 0 62140 Membership, Subscription & Dues 4,837 5,234 8,500 3,500 62200 Advertising 31,914 42,036 40,000 13,820 62300 Contract Services-Professional 169,639 1,332,388 448,000 10,600 62302 Contracted Vendor Personnel Services 13,600 13,500 8,400 0 62322 Maintenance & Repair Machinery 0 0 1,000 0 62600 Parking Validation 0 6,581 18,000 4,000 62700 Auto Expense 5,450 5,500 4,200 4,200 SUBTOTAL CONTRACTUALS 243,983 1,423,587 553,360 41,680 63000 Office Supplies 5,271 4,731 8,000 0 63001 Miscellaneous Operating Expenses 51,906 27,501 11,100 0 SUBTOTAL COMMODITIES 57,177 32,231 19,100 0 65010 Rental City Equipment 4,668 10,800 10,190 4,980 65011 Equipment Replacement Charges 2,250 5,576 7,010 0 65012 Accident Repair & Replacement 96 448 0 0 65040 IT Maintenance Charge 86,180 101,820 91,750 95,350 65055 Communications- Landlines 13,201 14,177 12,590 12,930 65100 Insurance Charges 101,244 100,931 95,060 105,900 65105 Benefits Overhead 14,889 15,528 16,500 17,080 SUBTOTAL FIXED CHARGES 222,528 249,280 233,100 236,240 66400 Machinery & Equipment 0 1,328 0 0 66511 Computer Software Subscriptions 2,678 2,837 170 170 SUBTOTAL CAPITAL 2,678 4,165 170 170 TOTAL 2,507,378 3,784,378 3,232,700 2,794,430 307 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY-PERMIT & INS SV 01116520 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,383,586 1,608,656 1,972,370 2,015,320 61010 Salaries Cash Out/Separation 3,771 26,499 15,020 24,070 61020 Salaries Part-Time 35,011 40,093 34,160 13,020 61040 Salaries Overtime 7,480 13,013 0 0 61100 Retirement-Employer Normal Cost 146,426 164,366 201,550 181,850 61110 Part-Time Retirement 1,295 1,494 1,280 1,280 61120 Medicare Insurance 20,689 23,819 29,090 57,150 61130 Health Insurance 248,537 270,224 385,380 340,820 61170 Retiree Health Benefits 13,656 15,618 19,390 19,070 61180 Worker Compensation Insurance 77,948 81,997 73,340 95,300 SUBTOTAL SALARIES & BENEFITS 1,938,400 2,245,780 2,731,580 2,747,880 62010 Communications 11,125 7,612 9,000 6,000 62120 Training, Transportation, Meetings 9,474 13,004 20,290 6,290 62131 SAMA Wellness and Fitness Program Reimbursements 0 297 600 0 62140 Membership, Subscription & Dues 1,893 4,662 1,800 800 62300 Contract Services-Professional 197,532 213,300 62,110 8,110 SUBTOTAL CONTRACTUALS 220,024 238,875 93,800 21,200 63000 Office Supplies 3,190 3,845 4,700 0 63001 Miscellaneous Operating Expenses 27,721 21,984 7,900 760 63300 Gas & Diesel 13,080 11,477 15,540 15,540 SUBTOTAL COMMODITIES 43,990 37,306 28,140 16,300 65010 Rental City Equipment 114,336 101,748 97,640 96,550 65011 Equipment Replacement Charges 14,325 21,702 21,700 0 65012 Accident Repair & Replacement 4,334 5,930 16,560 42,160 65040 IT Maintenance Charge 91,020 100,929 96,900 100,370 65055 Communications- Landlines 13,942 14,054 13,300 13,610 65100 Insurance Charges 96,372 106,597 97,530 121,810 65105 Benefits Overhead 14,172 16,400 17,430 17,980 SUBTOTAL FIXED CHARGES 348,501 367,360 361,060 392,480 66200 Buildings & Building Improvements 0 221,643 0 0 66400 Machinery & Equipment 55,759 175,817 0 0 66511 Computer Software Subscriptions 0 0 16,500 0 SUBTOTAL CAPITAL 55,759 397,460 16,500 0 TOTAL 2,606,675 3,286,780 3,231,080 3,177,860 308 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY-PERMIT & PLN CK 01116530 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,882,521 1,949,300 2,183,400 2,404,900 61010 Salaries Cash Out/Separation 0 35,267 13,300 3,950 61020 Salaries Part-Time 45,089 40,517 38,410 12,900 61040 Salaries Overtime 98,047 75,897 0 0 61100 Retirement-Employer Normal Cost 177,579 176,665 198,880 185,460 61110 Part-Time Retirement 935 907 1,440 1,440 61120 Medicare Insurance 29,239 29,701 32,170 65,680 61130 Health Insurance 257,011 265,794 337,560 379,940 61170 Retiree Health Benefits 18,207 18,371 21,240 22,490 61180 Worker Compensation Insurance 105,200 98,991 92,290 109,220 SUBTOTAL SALARIES & BENEFITS 2,613,827 2,691,408 2,918,690 3,185,980 62010 Communications 3,699 2,025 2,500 1,000 62120 Training, Transportation, Meetings 8,298 8,613 19,000 6,000 62140 Membership, Subscription & Dues 1,750 7,574 4,600 1,600 62300 Contract Services-Professional 287,505 557,177 133,500 10,000 62302 Contracted Vendor Personnel Services 3,921 62,737 13,500 0 62322 Maintenance & Repair Machinery 0 0 1,000 0 SUBTOTAL CONTRACTUALS 305,172 638,126 174,100 18,600 63000 Office Supplies 2,425 3,274 5,640 2,640 63001 Miscellaneous Operating Expenses 6,732 17,057 39,000 1,830 63300 Gas & Diesel 2,070 1,456 0 0 SUBTOTAL COMMODITIES 11,227 21,787 44,640 4,470 65010 Rental City Equipment 4,824 4,925 4,810 0 65011 Equipment Replacement Charges 1,585 1,902 1,900 0 65012 Accident Repair & Replacement 300 456 7,370 0 65040 IT Maintenance Charge 79,640 112,803 96,900 100,370 65050 IT Department Specific 200,410 206,423 0 0 65055 Communications- Landlines 12,199 15,707 13,300 13,610 65100 Insurance Charges 130,064 128,688 117,340 134,400 65105 Benefits Overhead 19,127 19,798 17,430 17,980 SUBTOTAL FIXED CHARGES 448,149 490,702 259,050 266,360 66200 Buildings & Building Improvements 0 48,483 0 0 66510 Computer Software 107,771 0 0 0 66511 Computer Software Subscriptions 1,843 47,276 150 150 SUBTOTAL CAPITAL 109,614 95,759 150 150 TOTAL 3,487,990 3,937,782 3,396,630 3,475,560 309 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY-COMM PRESERVA 01116540 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 986,934 1,129,635 1,535,670 1,617,330 61010 Salaries Cash Out/Separation 0 119,959 10,650 17,170 61020 Salaries Part-Time 5,498 13,425 22,380 7,250 61040 Salaries Overtime 38,096 65,428 15,000 15,000 61100 Retirement-Employer Normal Cost 85,515 101,860 156,870 144,980 61102 Retirement- Employer Unfunded- Miscellaneous 8,710 0 0 0 61110 Part-Time Retirement 206 495 840 840 61120 Medicare Insurance 14,885 18,054 22,560 45,130 61130 Health Insurance 138,629 182,311 372,480 382,940 61170 Retiree Health Benefits 13,493 14,096 15,140 15,310 61180 Worker Compensation Insurance 54,075 56,720 60,540 71,190 SUBTOTAL SALARIES & BENEFITS 1,346,041 1,701,985 2,212,130 2,317,140 62010 Communications 11,740 9,305 10,000 5,000 62120 Training, Transportation, Meetings 8,026 18,005 14,000 2,000 62131 SAMA Wellness and Fitness Program Reimbursements 300 192 600 0 62140 Membership, Subscription & Dues 90 2,350 3,100 1,100 62300 Contract Services-Professional 195,921 148,724 89,850 12,220 SUBTOTAL CONTRACTUALS 216,078 178,576 117,550 20,320 63000 Office Supplies 0 2,247 5,200 0 63001 Miscellaneous Operating Expenses 41,849 19,165 15,000 4,650 63300 Gas & Diesel 17,991 15,930 12,120 12,120 SUBTOTAL COMMODITIES 59,840 37,343 32,320 16,770 65010 Rental City Equipment 137,582 107,208 113,660 153,790 65011 Equipment Replacement Charges 9,535 11,442 11,440 0 65012 Accident Repair & Replacement 5,676 7,152 23,490 75,200 65040 IT Maintenance Charge 73,950 83,118 90,840 94,470 65055 Communications- Landlines 11,328 11,574 12,470 12,810 65100 Insurance Charges 66,845 73,736 82,020 94,660 65105 Benefits Overhead 9,828 11,344 16,340 16,920 SUBTOTAL FIXED CHARGES 314,745 305,575 350,260 447,850 66200 Buildings & Building Improvements 0 246,391 0 0 66400 Machinery & Equipment 149,415 430,177 0 0 66511 Computer Software Subscriptions 989 369 0 0 SUBTOTAL CAPITAL 150,404 676,937 0 0 TOTAL 2,087,108 2,900,415 2,712,260 2,802,080 310 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT PROACTIV RENTL ENFORCEMENT PRG 01116550 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 470,815 484,988 757,850 857,690 61010 Salaries Cash Out/Separation 45 23,645 8,810 5,190 61040 Salaries Overtime 31,098 21,422 0 0 61100 Retirement-Employer Normal Cost 39,803 45,469 79,390 80,950 61120 Medicare Insurance 7,350 7,502 10,980 11,950 61130 Health Insurance 73,487 79,949 174,000 175,920 61170 Retiree Health Benefits 4,245 4,305 7,480 8,160 61180 Worker Compensation Insurance 25,769 24,116 25,430 32,900 SUBTOTAL SALARIES & BENEFITS 652,611 691,396 1,063,940 1,172,760 62010 Communications 3,070 2,772 3,000 1,500 62120 Training, Transportation, Meetings 821 8,860 6,500 0 62140 Membership, Subscription & Dues 2,160 0 900 0 62300 Contract Services-Professional 0 1,290 6,000 0 62322 Maintenance & Repair Machinery 0 0 100 0 SUBTOTAL CONTRACTUALS 6,051 12,922 16,500 1,500 63001 Miscellaneous Operating Expenses 192 4,799 5,680 0 63300 Gas & Diesel 4,655 4,568 4,700 4,700 SUBTOTAL COMMODITIES 4,847 9,368 10,380 4,700 65010 Rental City Equipment 26,940 27,523 21,410 26,220 65011 Equipment Replacement Charges 4,715 5,658 5,660 0 65012 Accident Repair & Replacement 1,200 2,100 0 0 65040 IT Maintenance Charge 34,130 35,622 36,340 47,230 65055 Communications- Landlines 5,228 4,960 4,990 6,410 65100 Insurance Charges 31,859 31,351 32,920 41,500 65105 Benefits Overhead 4,685 4,823 6,530 8,460 SUBTOTAL FIXED CHARGES 108,758 112,037 107,850 129,820 TOTAL 772,267 825,722 1,198,670 1,308,780 311 GENERAL FUND PLANNING & BUILDING ACCOUNTING UNIT NEIGHBORHOOD INITIATIVES PROGR 01116560 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 508,801 558,087 585,260 671,710 61010 Salaries Cash Out/Separation 0 0 0 4,950 61020 Salaries Part-Time 52 0 0 0 61040 Salaries Overtime 560 1,155 0 0 61100 Retirement-Employer Normal Cost 50,740 53,413 54,820 56,700 61110 Part-Time Retirement 2 0 0 0 61120 Medicare Insurance 7,181 7,651 8,470 9,360 61130 Health Insurance 92,169 97,713 102,840 103,630 61170 Retiree Health Benefits 4,933 5,304 5,710 6,320 61180 Worker Compensation Insurance 28,144 27,747 24,920 29,740 SUBTOTAL SALARIES & BENEFITS 692,582 751,070 782,020 882,410 62010 Communications 2,254 2,540 2,600 0 62120 Training, Transportation, Meetings 1,200 2,594 6,000 0 62140 Membership, Subscription & Dues 450 1,700 1,200 0 62300 Contract Services-Professional 6,739 16,952 98,470 18,470 62322 Maintenance & Repair Machinery 0 0 1,000 0 62600 Parking Validation 0 349 1,500 500 SUBTOTAL CONTRACTUALS 10,644 24,135 110,770 18,970 63000 Office Supplies 0 666 8,000 0 63001 Miscellaneous Operating Expenses 23,048 25,205 27,620 0 63300 Gas & Diesel 354 201 570 0 SUBTOTAL COMMODITIES 23,402 26,072 36,190 0 65010 Rental City Equipment 5,916 6,112 17,860 10,340 65012 Accident Repair & Replacement 300 372 0 0 65040 IT Maintenance Charge 22,750 23,748 30,280 29,520 65055 Communications- Landlines 3,485 3,307 4,160 4,000 65100 Insurance Charges 34,797 36,071 32,460 37,050 65105 Benefits Overhead 5,117 5,549 5,450 5,290 SUBTOTAL FIXED CHARGES 72,365 75,160 90,210 86,200 66400 Machinery & Equipment 0 47,839 0 0 66511 Computer Software Subscriptions 1,444 937 1,700 1,350 SUBTOTAL CAPITAL 1,444 48,776 1,700 1,350 TOTAL 800,437 925,213 1,020,890 988,930 312 CANNABIS PUBLIC BENEFIT FUND DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01216010 PBA ENFORCEMENT SERVICES 930,081 1,070,540 1,309,890 1,448,040 TOTAL EXPENDITURES 930,081 1,070,540 1,309,890 1,448,040 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 771,222 710,769 1,153,820 1,298,460 62000 CONTRACTUALS 31,412 19,637 36,500 26,710 63000 COMMODITIES 12,625 12,768 19,420 7,970 65000 FIXED CHARGES 114,670 112,213 99,940 114,900 66000 CAPITAL 152 215,153 210 0 TOTAL 930,081 1,070,540 1,309,890 1,448,040 313 CANNABIS PUBLIC BENEFIT FUND PLANNING & BUILDING ACCOUNTING UNIT PBA ENFORCEMENT SERVICES 01216010 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 549,070 504,159 885,990 985,170 61010 Salaries Cash Out/Separation 1,012 5,278 0 1,090 61040 Salaries Overtime 41,042 25,294 0 0 61100 Retirement-Employer Normal Cost 57,224 56,199 92,140 91,310 61120 Medicare Insurance 8,595 7,653 12,840 13,740 61130 Health Insurance 75,728 79,012 123,360 160,990 61170 Retiree Health Benefits 8,572 7,965 8,740 9,350 61180 Worker Compensation Insurance 29,978 25,208 30,750 36,810 SUBTOTAL SALARIES & BENEFITS 771,222 710,769 1,153,820 1,298,460 62010 Communications 3,408 3,194 3,300 4,510 62120 Training, Transportation, Meetings 4,175 5,027 2,000 0 62140 Membership, Subscription & Dues 0 0 600 0 62300 Contract Services-Professional 23,829 11,417 30,600 22,200 SUBTOTAL CONTRACTUALS 31,412 19,637 36,500 26,710 63000 Office Supplies 3,505 4,342 5,000 0 63001 Miscellaneous Operating Expenses 9,121 8,426 12,000 7,970 63300 Gas & Diesel 0 0 2,420 0 SUBTOTAL COMMODITIES 12,625 12,768 19,420 7,970 65040 IT Maintenance Charge 62,570 65,307 46,630 53,130 65055 Communications- Landlines 9,585 9,094 6,400 7,210 65100 Insurance Charges 37,350 32,770 38,520 45,040 65105 Benefits Overhead 5,164 5,042 8,390 9,520 SUBTOTAL FIXED CHARGES 114,670 112,213 99,940 114,900 66200 Buildings & Building Improvements 0 118,950 0 0 66400 Machinery & Equipment 0 95,988 0 0 66511 Computer Software Subscriptions 152 215 210 0 SUBTOTAL CAPITAL 152 215,153 210 0 TOTAL 930,081 1,070,540 1,309,890 1,448,040 314 CASP CERTIFICATION & TRAINING DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52366 CASp Certification Training Fund 92,981 117,661 85,000 85,000 58000 Earning On Investments 6,327 9,650 0 0 TOTAL REVENUES 99,308 127,311 85,000 85,000 EXPENDITURES 01616500 CASp CERTIFICATION AND TRAINING 14,820 6,660 85,000 85,000 TOTAL EXPENDITURES 14,820 6,660 85,000 85,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 14,820 6,660 65,000 65,000 63000 COMMODITIES 0 0 20,000 20,000 TOTAL 14,820 6,660 85,000 85,000 315 CASP CERTIFICATION & TRAINING PLANNING & BUILDING ACCOUNTING UNIT CASp CERTIFICATION AND TRAINING 01616002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52366 CASp Certification Training Fund 92,981 117,661 85,000 85,000 58000 Earning On Investments 6,327 9,650 0 0 SUBTOTAL REVENUES 99,308 127,311 85,000 85,000 TOTAL 99,308 127,311 85,000 85,000 316 CASP CERTIFICATION & TRAINING PLANNING & BUILDING ACCOUNTING UNIT CASp CERTIFICATION AND TRAINING 01616500 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 12,853 6,660 21,300 21,300 62140 Membership, Subscription & Dues 1,967 0 17,000 17,000 62300 Contract Services-Professional 0 0 26,700 26,700 SUBTOTAL CONTRACTUALS 14,820 6,660 65,000 65,000 63001 Miscellaneous Operating Expenses 0 0 20,000 20,000 SUBTOTAL COMMODITIES 0 0 20,000 20,000 TOTAL 14,820 6,660 85,000 85,000 317 AIR QUALITY IMPR. (AB 2766) DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 03116510 PLANNING-AIR QUALITY IMPROV 322,355 221,267 248,440 242,340 TOTAL EXPENDITURES 322,355 221,267 248,440 242,340 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 163,394 142,931 213,090 210,420 62000 CONTRACTUALS 3,690 3,590 7,750 5,000 65000 FIXED CHARGES 34,091 27,644 22,050 20,470 66000 CAPITAL 116,896 42,402 0 0 68000 TRANSFERS 4,284 4,700 5,550 6,450 TOTAL 322,355 221,267 248,440 242,340 318 AIR QUALITY IMPR. (AB 2766) PLANNING & BUILDING ACCOUNTING UNIT PLANNING-AIR QUALITY IMPROV 03116510 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 89,633 88,882 113,670 105,120 61020 Salaries Part-Time 22,466 2,728 37,240 37,240 61100 Retirement-Employer Normal Cost 11,188 10,823 13,450 11,220 61102 Retirement- Employer Unfunded- Miscellaneous 14,610 16,969 20,190 20,550 61110 Part-Time Retirement 842 102 1,400 1,400 61120 Medicare Insurance 1,591 1,302 2,190 3,650 61130 Health Insurance 16,121 16,572 17,970 23,970 61170 Retiree Health Benefits 845 972 1,140 1,010 61180 Worker Compensation Insurance 6,096 4,581 5,840 6,260 SUBTOTAL SALARIES & BENEFITS 163,394 142,931 213,090 210,420 62300 Contract Services-Professional 3,690 3,590 7,750 5,000 SUBTOTAL CONTRACTUALS 3,690 3,590 7,750 5,000 65040 IT Maintenance Charge 4,840 5,046 5,150 5,020 65055 Communications- Landlines 741 703 710 680 65100 Insurance Charges 7,538 5,955 7,450 7,720 65105 Benefits Overhead 1,108 916 0 900 65400 Indirect Costs 19,864 15,024 8,740 6,150 SUBTOTAL FIXED CHARGES 34,091 27,644 22,050 20,470 66400 Machinery & Equipment 116,896 42,402 0 0 SUBTOTAL CAPITAL 116,896 42,402 0 0 68001 POB Misc Xfer to Fund 406 4,284 4,700 5,550 6,450 SUBTOTAL TRANSFERS 4,284 4,700 5,550 6,450 TOTAL 322,355 221,267 248,440 242,340 319 CITY SERVICES DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53607 EIR Developer Fees 596,874 211,167 1,500,000 1,500,000 53630 Planning Consultant Services F 0 (3,754) 0 0 53636 PBA Building/Planning-Cash Bonds (137,043) 0 589,200 589,200 53637 PBA - Accelerated Plan Check 635,724 375,620 1,000,000 1,000,000 57000 Expense Reimbursement 0 (3,124) 0 0 TOTAL REVENUES 1,095,555 579,909 3,089,200 3,089,200 EXPENDITURES 05316021 PLNG & BLG AGY SERVICES 917,712 827,070 3,089,200 3,089,200 TOTAL EXPENDITURES 917,712 827,070 3,089,200 3,089,200 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 917,712 827,070 3,089,200 3,089,200 TOTAL 917,712 827,070 3,089,200 3,089,200 320 CITY SERVICES PLANNING & BUILDING ACCOUNTING UNIT PBA REVENUE 05316002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53607 EIR Developer Fees 596,874 211,167 1,500,000 1,500,000 53630 Planning Consultant Services F 0 (3,754) 0 0 53636 PBA Building/Planning-Cash Bonds (137,043) 0 589,200 589,200 53637 PBA - Accelerated Plan Check 635,724 375,620 1,000,000 1,000,000 57000 Expense Reimbursement 0 (3,124) 0 0 SUBTOTAL REVENUES 1,095,555 579,909 3,089,200 3,089,200 TOTAL 1,095,555 579,909 3,089,200 3,089,200 321 CITY SERVICES PLANNING & BUILDING ACCOUNTING UNIT PLNG & BLG AGY SERVICES 05316021 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional (73) 0 500,000 500,000 62308 Consultant Services-EIR Develo 637,263 362,824 1,000,000 1,000,000 62315 Contract Services-Building/Pla 0 0 589,200 589,200 62318 Contract Services-PBA-Accelera 280,522 464,246 1,000,000 1,000,000 SUBTOTAL CONTRACTUALS 917,712 827,070 3,089,200 3,089,200 TOTAL 917,712 827,070 3,089,200 3,089,200 322 STRONG MOTION INSTRUMENTATION DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53638 Strong-Motion Instrumentation Program 7,765 3,052 16,000 16,000 TOTAL REVENUES 7,765 3,052 16,000 16,000 EXPENDITURES 11016500 Strong-Motion Instrumentation 0 0 16,000 16,000 TOTAL EXPENDITURES 0 0 16,000 16,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 8,000 8,000 63000 COMMODITIES 0 0 8,000 8,000 TOTAL 0 0 16,000 16,000 323 STRONG MOTION INSTRUMENTATION PLANNING & BUILDING ACCOUNTING UNIT Strong-Motion Instrumentation 11016002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53638 Strong-Motion Instrumentation Program 7,765 3,052 16,000 16,000 SUBTOTAL REVENUES 7,765 3,052 16,000 16,000 TOTAL 7,765 3,052 16,000 16,000 324 STRONG MOTION INSTRUMENTATION PLANNING & BUILDING ACCOUNTING UNIT Strong-Motion Instrumentation 11016500 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 0 0 1,600 1,600 62300 Contract Services-Professional 0 0 6,400 6,400 SUBTOTAL CONTRACTUALS 0 0 8,000 8,000 63001 Miscellaneous Operating Expenses 0 0 8,000 8,000 SUBTOTAL COMMODITIES 0 0 8,000 8,000 TOTAL 0 0 16,000 16,000 325 SPECIAL REPAIR/DEMOLITION DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53507 Emergency Repair Assessment 48,946 59,916 100,000 100,000 TOTAL REVENUES 48,946 59,916 100,000 100,000 EXPENDITURES 12116540 SPECIAL REPAIR/DEMOLITION 23,023 17,215 100,000 100,000 TOTAL EXPENDITURES 23,023 17,215 100,000 100,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 23,023 17,215 100,000 100,000 TOTAL 23,023 17,215 100,000 100,000 326 SPECIAL REPAIR/DEMOLITION PLANNING & BUILDING ACCOUNTING UNIT SPECIAL REPAIR/DEMOL-PLANNG 12116002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53507 Emergency Repair Assessment 48,946 59,916 100,000 100,000 SUBTOTAL REVENUES 48,946 59,916 100,000 100,000 TOTAL 48,946 59,916 100,000 100,000 327 SPECIAL REPAIR/DEMOLITION PLANNING & BUILDING ACCOUNTING UNIT SPECIAL REPAIR/DEMOLITION 12116540 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 23,023 17,215 100,000 100,000 SUBTOTAL CONTRACTUALS 23,023 17,215 100,000 100,000 TOTAL 23,023 17,215 100,000 100,000 328 HOUSING & COMMUNITY DEV GRANTS DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 428,743 601,434 0 0 TOTAL REVENUES 428,743 601,434 0 0 EXPENDITURES 15816500 SB2 Planning Grants Progrm 63,015 0 0 0 15816501 PBA LEAP Program 445,397 155,894 0 0 TOTAL EXPENDITURES 508,412 155,894 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 30,929 0 0 62000 CONTRACTUALS 491,030 124,965 0 0 63000 COMMODITIES 17,381 0 0 0 TOTAL 508,412 155,894 0 0 329 HOUSING & COMMUNITY DEV GRANTS PLANNING & BUILDING ACCOUNTING UNIT Planning Grants Program Revenue 15816002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 428,743 601,434 0 0 SUBTOTAL REVENUES 428,743 601,434 0 0 TOTAL 428,743 601,434 0 0 330 HOUSING & COMMUNITY DEV GRANTS PLANNING & BUILDING ACCOUNTING UNIT SB2 Planning Grants Progrm 15816500 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 45,490 0 0 0 SUBTOTAL CONTRACTUALS 45,490 0 0 0 63001 Miscellaneous Operating Expenses 17,525 0 0 0 SUBTOTAL COMMODITIES 17,525 0 0 0 TOTAL 63,015 0 0 0 331 HOUSING & COMMUNITY DEV GRANTS PLANNING & BUILDING ACCOUNTING UNIT PBA LEAP Program 15816501 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 30,929 0 0 SUBTOTAL SALARIES & BENEFITS 0 30,929 0 0 62300 Contract Services-Professional 445,541 124,965 0 0 SUBTOTAL CONTRACTUALS 445,541 124,965 0 0 63001 Miscellaneous Operating Expenses (144) 0 0 0 SUBTOTAL COMMODITIES (144) 0 0 0 TOTAL 445,397 155,894 0 0 332 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY PLANNING & BUILDING ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18116013 ARPA - PBA 535,069 0 0 0 TOTAL EXPENDITURES 535,069 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 68,120 0 0 0 62000 CONTRACTUALS 463,878 0 0 0 65000 FIXED CHARGES 3,071 0 0 0 TOTAL 535,069 0 0 0 333 AMERICAN RESCUE PLAN ACT (ARPA) PLANNING & BUILDING ACCOUNTING UNIT ARPA - PBA 18116013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 39,778 0 0 0 61010 Salaries Cash Out/Separation 750 0 0 0 61100 Retirement-Employer Normal Cost 4,290 0 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 8,877 0 0 0 61120 Medicare Insurance 590 0 0 0 61130 Health Insurance 10,953 0 0 0 61170 Retiree Health Benefits 716 0 0 0 61180 Worker Compensation Insurance 2,165 0 0 0 SUBTOTAL SALARIES & BENEFITS 68,120 0 0 0 62300 Contract Services-Professional 463,878 0 0 0 SUBTOTAL CONTRACTUALS 463,878 0 0 0 65100 Insurance Charges 2,677 0 0 0 65105 Benefits Overhead 394 0 0 0 SUBTOTAL FIXED CHARGES 3,071 0 0 0 TOTAL 535,069 0 0 0 334 PUBLIC WORKS FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222220000000000000000000000000000000000000000000000000000000000000000000000000000000000000000222222222222222222222222222222222222222222666666666666666666666666666666666-----------------22222222222222222222222222222222222222222222222222222222222222777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 335 This Page Intentionally Left Blank 336 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Accounting Assistant 2 (1)1 Administrative Services Manager (MM) 1 1 Assistant Engineer 19 1 20 Assistant Fleet Services Technician 1 1 Assistant Instrument Technician 2 2 Assistant Public Works Maintenance Manager (AM) 2 2 Associate Engineer 15 15 Associate Traffic Operations Engineer 1 (1)0 Building Maintenance Supervisor 2 2 Building Maintenance Technician 10 10 Construction Inspector 6 6 Corporate Yard Maintenance Attendant 2 2 Data Entry Office Assistant 1 1 Deputy City Engineer (MM) 1 1 Deputy Public Works Director / City Engineer (MM) 1 1 Deputy Public Works Director / Maintenance Services Manager (MM) 1 1 Deputy Public Works Director / Parks, Fleet, and Facilities Manager (MM) 1 1 Deputy Public Works Director / Water Resources Manager (MM) 1 1 Engineering Aide 8 8 Engineering Technician 7 7 Enterprise Program Manager (AM) 1 1 Equipment Operator 5 2 7 Equipment Operator - Water Services 13 13 Executive Director of Public Works (EM) 1 1 Executive Secretary (UC) 1 1 Facilities Maintenance Manager (AM) 1 1 Fleet Parts Specialist 2 2 Fleet Services Manager (AM) 1 1 Fleet Services Supervisor 2 2 Fleet Services Technician II 9 9 Fleet Services Technician III 4 4 General Maintenance Assistant 2 2 General Maintenance Leader 1 1 General Maintenance Supervisor 1 1 General Maintenance Worker 8 8 Instrument Technician 1 1 Lead Accounting Assistant 1 1 Maintenance Worker II 14 4 18 Management Aide (UC)* 6 (1)5 Management Analyst (UC)* 5 5 NPDES Manager 11 Office Assistant 11 Park and Landscape Design Manager (MM) 1 1 Park Services Inspection Supervisor 2 2 Park Services Inspector II 8 (2)6 Park Services Superintendent (MM) 1 1 Principal Civil Engineer (MM) 5 5 Principal Management Analyst (AM) 1 1 Public Works Contracts Administrator 2 2 Public Works Crew Leader 4 4 Public Works Dispatcher 1 1 Public Works Projects Manager 7 (1)6 Public Works Projects Specialist 5 5 Public Works Safety Assistant 1 1 Public Works Agency Position Summary 337 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Public Works Agency Position Summary Public Works Safety Coordinator 1 1 Records Specialist 1 1 Sanitation Inspector II 4 4 Senior Accounting Assistant 9 9 Senior Associate Engineer 4 1 5 Senior Civil Engineer 10 10 Senior Construction Inspector 2 2 Senior Engineer (T) 5 5 Senior Management Analyst (AM) 2 1 3 Senior Office Assistant 6 6 Solid Waste Enforcement Officer 3 3 Stock Clerk 11 Storekeeper 11 Stores and City Yard Property Specialist 1 1 Stormwater Coordinator 2 2 Street Lighting Maintenance Worker 2 2 Street Maintenance Supervisor 3 3 Systems Technician 1 1 Tree Maintenance Supervisor 1 1 Tree Trimmer 33 Water Conservation Specialist 1 1 Water Services Crew Leader 3 3 Water Services Meter Repairer II 6 6 Water Services Quality Coordinator 1 1 Water Services Quality Inspector 4 4 Water Services Quality Supervisor 1 1 Water Services Superintendent (MM) 2 2 Water Services Supervisor 3 3 Water Services Utility Inspector 2 2 Water Services Worker II 25 25 Water Systems Electrician 2 2 Water Systems Operator II 6 6 Water Systems Operator III 3 3 Authorized Total 324 3 327 FY25-26 Organizational Change for Mid-Year Report Reso #2026-002* 106.18 2.00 17.70 139.26 61.06 0.80 327.00 GENERAL FUND CAPITAL PROJECT FUND OTHER RESTRICTED FUND ENTERPRISE FUND INTERNAL SERVICE FUND FEDERAL/STATE GRANTS TOTAL AUTHORIZED POSITIONS 338 GENERAL FUND DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01117017 PWA - SERVICE ENHANCEMENT 6,363,216 3,619,802 4,203,300 2,837,950 01117605 PUB WKS-CITY FCLTIES LIC AGRMT 54,020 38,014 360,800 52,490 01117606 PUB WKS DEVELOPMENT ENGINEERING 583,984 548,318 550,000 550,000 01117607 PWA SERVICES 0 1,225,218 5,617,550 1,988,780 01117609 BLDG MAINTENANCE 0 0 0 6,306,650 01117611 PWA - Construction Engineering 1,787,290 1,330,568 3,303,320 4,164,400 01117612 CIP ENGINEERING 500,000 6,757,749 4,942,110 4,967,400 01117620 PUB WKS-TRAFFIC/TRANSPORTATION ENGINEERING- SERVICE ENHANCEMENT 6,477,193 5,825,378 5,359,650 4,718,190 01117621 PUB WKS-Bus Shelter Program – Service Enhancement 91,715 0 750 710 01117622 PWA RIGHT-OF-WAY 121,149 147,701 102,710 102,700 01117625 PUB WKS-ROADWAY MARKING/SIGNS 833,712 586,770 610,330 559,670 01117626 PUB WKS-SIDEWALKS-SERVICE ENHANCEMENT 1,500,000 599,089 1,102,490 1,552,490 01117630 PUB WKS- STREET LIGHT MAINT SVCS ENHANCEMENT 5,189,599 4,313,567 3,654,110 3,505,970 01117642 PUB WKS-GRAFFITI ABATEMENT PROGRAM 2,056,046 2,016,068 2,226,930 2,253,890 01117643 PUB WKS-Pub Works Trees – Service Enhancement 3,944,747 4,242,376 4,430,960 4,192,940 01117644 PUB WKS-CROSSING GUARD-SERVICE ENHANCEMENT 985,465 968,730 1,117,680 1,037,010 01117650 PUB WKS-SARTC MAINTENANCE-SERVICE ENHANCEMENT 2,386,757 222,901 0 0 01117651 PARK MAINTENANCE SERV ENHCMENT 15,509,548 13,188,580 12,970,950 11,650,260 01117652 PWA - PARK SERVICE ENHANCEMENT 4,149,226 4,824,093 4,724,480 4,830,920 01117660 PWA_ Road Maintenance 2,811,414 3,032,176 3,502,090 3,202,110 TOTAL EXPENDITURES 55,345,083 53,487,096 58,780,210 58,474,530 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 9,032,528 12,565,663 15,060,350 18,208,060 62000 CONTRACTUALS 22,195,757 23,441,985 24,448,580 24,924,240 63000 COMMODITIES 1,342,918 1,239,578 1,352,340 1,393,150 65000 FIXED CHARGES 5,753,854 7,641,103 6,485,300 6,394,570 66000 CAPITAL 16,024,649 7,289,680 10,391,770 6,226,940 67000 DEBT SERVICE 916,486 1,116,848 850,820 854,850 68000 TRANSFERS 78,890 192,240 191,050 472,720 TOTAL 55,345,083 53,487,096 58,780,210 58,474,530 339 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS REVENUES 01117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51608 News box Permit Fees 19,534 11,069 5,000 10,000 51609 Outdoor Dining Permits 885 0 0 0 51703 Sewer Construction Permits 49,369 64,500 55,000 65,000 51704 Street Construction Permits 1,403,367 1,258,492 1,420,000 1,420,000 51708 CIP Construction Projects Permits 0 0 0 20,000 51709 CIP Construction Permit Oversight Deposit 0 78,419 58,000 58,000 53741 Small Cell Compliance Inspection Fee 38,111 0 45,000 0 53747 Honorary Street Naming App-Fabrication & Install 3,124 0 0 0 53748 Bid Protest Fee 0 9,466 0 5,000 56000 Charges To Departments 0 4,327,495 6,125,000 6,370,000 56305 Engineering Service Charge 17,720 45,039 0 0 57000 Expense Reimbursement 1,225 40,219 0 0 57006 Expense Reimbursement-Condemn Deposit 0 7,672 0 0 57010 Miscellaneous Recoveries 7,668 33,054 0 0 57071 Sale of Land 4,800 0 0 0 57791 Overhead-Water 4,537,900 4,537,900 1,678,600 1,202,590 57797 PWA Digital Billboards/Banners 0 0 100,000 100,000 57991 Miscellaneous Receipts 5,114 5,353 5,300 6,000 59000 Transfer From Fund 029-Gax Tax 10,000 10,000 10,000 0 SUBTOTAL REVENUES 6,098,817 10,428,678 9,501,900 9,256,590 TOTAL 6,098,817 10,428,678 9,501,900 9,256,590 340 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PWA - SERVICE ENHANCEMENT 01117017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 102,163 367,763 248,920 324,860 61010 Salaries Cash Out/Separation 1,597 11,153 0 0 61040 Salaries Overtime 21,005 78,467 50,000 50,000 61100 Retirement-Employer Normal Cost 12,910 44,256 29,440 31,820 61120 Medicare Insurance 1,724 6,308 3,610 4,530 61130 Health Insurance 32,385 92,689 94,080 93,880 61170 Retiree Health Benefits 994 3,932 2,490 3,100 61180 Worker Compensation Insurance 5,866 17,452 19,090 15,650 SUBTOTAL SALARIES & BENEFITS 178,644 622,021 447,630 523,840 62251 Other Agency Services 18,104 42,454 0 0 62300 Contract Services-Professional 1,512,918 1,197,527 1,300,110 1,700,110 62320 Maintenance & Repair Buildings 545,980 501,761 600,000 350,000 SUBTOTAL CONTRACTUALS 2,077,001 1,741,742 1,900,110 2,050,110 63001 Miscellaneous Operating Expenses 145,628 95,592 2,700 2,700 63202 Operating Materials & Supplies 0 8,456 36,910 36,910 63300 Gas & Diesel 1,031 864 2,500 2,500 SUBTOTAL COMMODITIES 146,659 104,911 42,110 42,110 65010 Rental City Equipment 21,218 22,115 16,370 15,700 65011 Equipment Replacement Charges 13,767 16,584 16,580 0 65012 Accident Repair & Replacement 316 624 0 0 65040 IT Maintenance Charge 34,130 23,748 24,220 23,620 65055 Communications- Landlines 5,228 3,307 3,320 3,200 65100 Insurance Charges 17,078 57,084 58,990 46,060 65105 Benefits Overhead 1,110 3,636 5,450 4,230 65240 Public Works Administrative Ch 88,410 141,270 188,520 129,080 SUBTOTAL FIXED CHARGES 181,257 268,368 313,450 221,890 66200 Buildings & Building Improvements 2,483,987 655,249 0 0 66220 Improvements Other Than Building 942,511 154,391 1,500,000 0 66400 Machinery & Equipment 332,102 44,072 0 0 66511 Computer Software Subscriptions 21,055 29,049 0 0 SUBTOTAL CAPITAL 3,779,655 882,760 1,500,000 0 TOTAL 6,363,216 3,619,802 4,203,300 2,837,950 341 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-CITY FCLTIES LIC AGRMT 01117605 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65000 Building Rental 0 0 334,440 0 65100 Insurance Charges 0 0 25,370 0 65205 Internal Departments Personnel 53,320 36,704 0 45,000 65240 Public Works Administrative Ch 700 1,310 990 7,490 SUBTOTAL FIXED CHARGES 54,020 38,014 360,800 52,490 TOTAL 54,020 38,014 360,800 52,490 342 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS DEVELOPMENT ENGINEERING 01117606 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65205 Internal Departments Personnel 583,984 548,318 550,000 550,000 SUBTOTAL FIXED CHARGES 583,984 548,318 550,000 550,000 TOTAL 583,984 548,318 550,000 550,000 343 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PWA SERVICES 01117607 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62251 Other Agency Services 0 3,125 0 0 62300 Contract Services-Professional 0 343,158 437,550 0 SUBTOTAL CONTRACTUALS 0 346,283 437,550 0 63001 Miscellaneous Operating Expenses 0 76,782 100,000 0 SUBTOTAL COMMODITIES 0 76,782 100,000 0 65040 IT Maintenance Charge 0 5,937 0 0 65055 Communications- Landlines 0 827 0 0 65100 Insurance Charges 0 0 0 38,780 SUBTOTAL FIXED CHARGES 0 6,764 0 38,780 66200 Buildings & Building Improvements 0 0 3,500,000 650,000 66220 Improvements Other Than Building 0 795,390 1,580,000 1,300,000 SUBTOTAL CAPITAL 0 795,390 5,080,000 1,950,000 TOTAL 0 1,225,218 5,617,550 1,988,780 344 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT BLDG MAINTENANCE 01117609 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 0 0 1,527,340 61010 Salaries Cash Out/Separation 0 0 0 7,320 61020 Salaries Part-Time 0 0 0 37,520 61040 Salaries Overtime 0 0 0 25,750 61100 Retirement-Employer Normal Cost 0 0 0 138,390 61110 Part-Time Retirement 0 0 0 2,740 61120 Medicare Insurance 0 0 0 22,350 61130 Health Insurance 0 0 0 339,580 61170 Retiree Health Benefits 0 0 0 14,440 61180 Worker Compensation Insurance 0 0 0 74,950 SUBTOTAL SALARIES & BENEFITS 0 0 0 2,190,380 62000 Utilities 0 0 0 1,266,110 62010 Communications 0 0 0 7,560 62120 Training, Transportation, Meetings 0 0 0 5,180 62140 Membership, Subscription & Dues 0 0 0 280 62251 Other Agency Services 0 0 0 57,500 62300 Contract Services-Professional 0 0 0 633,470 62310 Janitorial & Housekeeping 0 0 0 675,100 62320 Maintenance & Repair Buildings 0 0 0 506,080 SUBTOTAL CONTRACTUALS 0 0 0 3,151,280 63001 Miscellaneous Operating Expenses 0 0 0 127,750 63200 Operating Materials & Supplies 0 0 0 50,450 63300 Gas & Diesel 0 0 0 4,950 SUBTOTAL COMMODITIES 0 0 0 183,150 65010 Rental City Equipment 0 0 0 56,120 65020 City Yard Rental 0 0 0 41,810 65030 IT Wireless Charges 0 0 0 8,370 65040 IT Maintenance Charge 0 0 0 89,330 65055 Communications- Landlines 0 0 0 12,120 65100 Insurance Charges 0 0 0 216,020 65105 Benefits Overhead 0 0 0 17,060 65240 Public Works Administrative Ch 0 0 0 312,440 SUBTOTAL FIXED CHARGES 0 0 0 753,270 66511 Computer Software Subscriptions 0 0 0 650 SUBTOTAL CAPITAL 0 0 0 650 67003 Loan Payment-OBF 0 0 0 27,920 SUBTOTAL DEBT SERVICE 0 0 0 27,920 TOTAL 0 0 0 6,306,650 345 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PWA - Construction Engineering 01117611 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 427,778 374,876 1,895,460 2,025,330 61010 Salaries Cash Out/Separation 27,338 10,817 0 18,790 61020 Salaries Part-Time 3,555 5,897 155,660 75,260 61040 Salaries Overtime 167,955 118,673 215,000 215,000 61100 Retirement-Employer Normal Cost 40,889 29,337 168,750 162,970 61102 Retirement- Employer Unfunded- Miscellaneous 53,394 46,000 43,320 306,740 61110 Part-Time Retirement 133 189 6,240 5,500 61120 Medicare Insurance 9,249 6,058 29,860 31,050 61130 Health Insurance 89,116 59,365 301,110 330,450 61170 Retiree Health Benefits 6,772 7,733 18,420 19,380 61180 Worker Compensation Insurance 25,200 17,201 30,860 61,600 SUBTOTAL SALARIES & BENEFITS 851,379 676,145 2,864,680 3,252,070 62010 Communications 8,015 12,961 10,000 10,000 62120 Training, Transportation, Meetings 1,058 2,109 1,800 1,800 62140 Membership, Subscription & Dues 797 2,380 4,980 4,980 62300 Contract Services-Professional 9,176 27,546 2,650 2,650 SUBTOTAL CONTRACTUALS 19,046 44,996 19,430 19,430 63001 Miscellaneous Operating Expenses 32,690 70,369 16,000 15,580 63300 Gas & Diesel 10,481 3,177 22,990 22,990 SUBTOTAL COMMODITIES 43,171 73,546 38,990 38,570 65000 Building Rental 35,880 40,348 0 0 65010 Rental City Equipment 20,674 73,154 30,430 86,960 65011 Equipment Replacement Charges 0 19,837 20,280 0 65012 Accident Repair & Replacement 760 5,728 0 46,150 65040 IT Maintenance Charge 0 47,496 48,450 90,040 65055 Communications- Landlines 0 6,614 6,650 12,210 65100 Insurance Charges 73,388 56,262 95,700 182,800 65105 Benefits Overhead 4,340 3,584 8,710 16,130 65240 Public Works Administrative Ch 452,170 227,410 110,010 278,390 SUBTOTAL FIXED CHARGES 587,212 480,432 320,230 712,680 66200 Buildings & Building Improvements 144,194 3,253 0 0 66400 Machinery & Equipment 0 4,316 0 0 66410 Vehicle Purchase 141,369 47,123 0 0 66511 Computer Software Subscriptions 920 757 2,640 2,640 SUBTOTAL CAPITAL 286,482 55,448 2,640 2,640 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 0 0 57,350 57,700 68001 POB Misc Xfer to Fund 406 0 0 0 81,310 SUBTOTAL TRANSFERS 0 0 57,350 139,010 TOTAL 1,787,290 1,330,568 3,303,320 4,164,400 346 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT CIP ENGINEERING 01117612 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 316,374 2,863,160 2,405,100 2,540,050 61010 Salaries Cash Out/Separation 0 84,239 0 27,630 61020 Salaries Part-Time 0 93,430 151,860 78,120 61040 Salaries Overtime 0 62,289 0 0 61100 Retirement-Employer Normal Cost 20,750 239,656 232,680 200,820 61102 Retirement- Employer Unfunded- Miscellaneous 0 375,743 406,160 426,360 61110 Part-Time Retirement 0 3,069 5,690 5,670 61120 Medicare Insurance 4,518 44,080 37,020 37,590 61130 Health Insurance 54,509 405,269 376,590 344,190 61170 Retiree Health Benefits 2,203 27,392 23,560 23,750 61180 Worker Compensation Insurance 17,509 141,034 130,770 136,020 SUBTOTAL SALARIES & BENEFITS 415,863 4,339,361 3,769,430 3,820,200 62010 Communications 0 12,455 20,000 6,000 62120 Training, Transportation, Meetings 0 21,459 37,720 15,000 62140 Membership, Subscription & Dues 0 12,197 14,020 9,520 62300 Contract Services-Professional 0 526,137 20,190 97,220 62322 Maintenance & Repair Machinery 0 0 10,000 0 SUBTOTAL CONTRACTUALS 0 572,247 101,930 127,740 63001 Miscellaneous Operating Expenses 0 16,118 59,800 22,580 63300 Gas & Diesel 0 6,234 12,010 7,500 SUBTOTAL COMMODITIES 0 22,352 71,810 30,080 65000 Building Rental 0 131,126 146,930 0 65010 Rental City Equipment 0 23,719 44,640 20,120 65011 Equipment Replacement Charges 0 2,322 2,710 0 65012 Accident Repair & Replacement 0 2,284 0 0 65040 IT Maintenance Charge 0 158,043 143,050 107,750 65055 Communications- Landlines 0 22,007 19,630 14,610 65100 Insurance Charges 50,993 461,299 416,080 406,920 65105 Benefits Overhead 3,072 29,382 25,720 19,300 65240 Public Works Administrative Ch 0 725,090 136,020 141,490 65400 Indirect Costs 30,073 0 0 0 SUBTOTAL FIXED CHARGES 84,137 1,555,272 934,780 710,190 66511 Computer Software Subscriptions 0 13,059 9,000 24,500 SUBTOTAL CAPITAL 0 13,059 9,000 24,500 67200 Principal-Leases 0 3,039 0 0 67210 Interest-Leases 0 102 0 0 67301 POB Principal-Misc 0 47,768 0 0 67311 POB Interest - Misc 0 91,340 0 0 SUBTOTAL DEBT SERVICE 0 142,249 0 0 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 0 113,210 55,160 55,500 68001 POB Misc Xfer to Fund 406 0 0 0 199,190 SUBTOTAL TRANSFERS 0 113,210 55,160 254,690 TOTAL 500,000 6,757,749 4,942,110 4,967,400 347 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PWA RIGHT-OF-WAY 01117622 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 58,182 55,560 100,000 100,000 SUBTOTAL CONTRACTUALS 58,182 55,560 100,000 100,000 65240 Public Works Administrative Ch 0 0 2,710 2,700 SUBTOTAL FIXED CHARGES 0 0 2,710 2,700 66220 Improvements Other Than Building 62,967 92,141 0 0 SUBTOTAL CAPITAL 62,967 92,141 0 0 TOTAL 121,149 147,701 102,710 102,700 348 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-SIDEWALKS-SERVICE ENHANCEMENT 01117626 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 500,000 599,089 1,100,000 1,550,000 SUBTOTAL CONTRACTUALS 500,000 599,089 1,100,000 1,550,000 65240 Public Works Administrative Ch 0 0 2,490 2,490 SUBTOTAL FIXED CHARGES 0 0 2,490 2,490 66220 Improvements Other Than Building 1,000,000 0 0 0 SUBTOTAL CAPITAL 1,000,000 0 0 0 TOTAL 1,500,000 599,089 1,102,490 1,552,490 349 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-CROSSING GUARD-SERVICE ENHANCEMENT 01117644 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 0 53,410 0 61020 Salaries Part-Time 29,632 32,495 0 0 61100 Retirement-Employer Normal Cost 0 0 6,320 0 61110 Part-Time Retirement 1,111 1,219 0 0 61120 Medicare Insurance 430 471 770 0 61130 Health Insurance 0 0 26,640 0 61170 Retiree Health Benefits 0 0 530 0 61180 Worker Compensation Insurance 1,689 1,560 1,440 1,500 SUBTOTAL SALARIES & BENEFITS 32,862 35,744 89,110 1,500 62300 Contract Services-Professional 931,678 902,099 999,310 999,310 SUBTOTAL CONTRACTUALS 931,678 902,099 999,310 999,310 65040 IT Maintenance Charge 0 0 0 5,900 65055 Communications- Landlines 0 0 0 800 65100 Insurance Charges 4,919 5,102 4,790 4,050 65105 Benefits Overhead 296 325 0 1,060 65240 Public Works Administrative Ch 15,710 25,460 24,470 24,390 SUBTOTAL FIXED CHARGES 20,925 30,887 29,260 36,200 TOTAL 985,465 968,730 1,117,680 1,037,010 350 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PARK MAINTENANCE SERV ENHCMENT 01117651 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,014,652 867,126 979,190 1,083,420 61010 Salaries Cash Out/Separation 17,872 22,891 0 13,690 61020 Salaries Part-Time 253,080 243,298 282,740 143,740 61040 Salaries Overtime 66,416 78,823 65,000 65,000 61100 Retirement-Employer Normal Cost 82,037 66,250 81,140 79,450 61102 Retirement- Employer Unfunded- Miscellaneous 11,517 0 0 0 61110 Part-Time Retirement 9,491 9,075 13,070 12,750 61120 Medicare Insurance 19,239 17,351 19,210 20,020 61130 Health Insurance 179,438 142,947 200,800 207,660 61170 Retiree Health Benefits 10,793 8,869 9,450 10,080 61180 Worker Compensation Insurance 79,923 52,986 76,640 59,050 SUBTOTAL SALARIES & BENEFITS 1,744,459 1,509,616 1,727,240 1,694,860 62000 Utilities 1,552,093 1,856,620 1,522,700 1,522,700 62010 Communications 31,587 24,357 26,100 26,100 62120 Training, Transportation, Meetings 9,938 5,243 10,000 10,000 62140 Membership, Subscription & Dues 5,726 1,596 5,000 5,000 62251 Other Agency Services 103,956 72,787 70,000 70,000 62300 Contract Services-Professional 2,161,150 1,965,468 1,868,300 1,868,300 62320 Maintenance & Repair Buildings 5,501,147 4,605,681 5,181,390 4,220,820 SUBTOTAL CONTRACTUALS 9,365,598 8,531,753 8,683,490 7,722,920 63001 Miscellaneous Operating Expenses 205,760 57,043 90,000 90,210 63200 Operating Materials & Supplies 621,018 553,125 700,000 700,000 63300 Gas & Diesel 75,313 63,986 70,000 70,000 SUBTOTAL COMMODITIES 902,092 674,154 860,000 860,210 65000 Building Rental 543,870 611,575 0 0 65010 Rental City Equipment 313,642 386,730 314,680 326,270 65011 Equipment Replacement Charges 31,216 106,516 111,650 0 65012 Accident Repair & Replacement 6,168 23,510 81,050 27,570 65020 City Yard Rental 107,600 142,325 155,460 126,150 65040 IT Maintenance Charge 68,260 94,992 73,890 60,220 65055 Communications- Landlines 10,456 13,228 10,140 8,170 65100 Insurance Charges 223,000 173,309 253,950 188,930 65105 Benefits Overhead 14,019 11,039 17,650 10,790 65240 Public Works Administrative Ch 330,760 435,630 629,210 564,550 SUBTOTAL FIXED CHARGES 1,648,991 1,998,854 1,647,680 1,312,650 66220 Improvements Other Than Building 1,116,205 0 0 0 66400 Machinery & Equipment 680,323 423,187 0 0 66511 Computer Software Subscriptions 1,780 14,558 16,970 16,650 SUBTOTAL CAPITAL 1,798,308 437,745 16,970 16,650 67003 Loan Payment-OBF 50,100 36,458 35,570 42,970 SUBTOTAL DEBT SERVICE 50,100 36,458 35,570 42,970 TOTAL 15,509,548 13,188,580 12,970,950 11,650,260 351 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PWA - PARK SERVICE ENHANCEMENT 01117652 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 828,104 889,223 1,027,530 1,226,140 61010 Salaries Cash Out/Separation 67,238 24,703 0 3,890 61040 Salaries Overtime 92,631 110,542 0 0 61100 Retirement-Employer Normal Cost 82,056 92,063 108,880 130,930 61120 Medicare Insurance 13,609 14,621 14,870 17,100 61130 Health Insurance 207,464 202,353 265,080 255,070 61170 Retiree Health Benefits 7,873 8,221 10,150 11,790 61180 Worker Compensation Insurance 47,286 42,519 41,880 48,550 SUBTOTAL SALARIES & BENEFITS 1,346,260 1,384,244 1,468,390 1,693,470 62300 Contract Services-Professional 25,986 30,812 150,000 100,000 62320 Maintenance & Repair Buildings 2,279,994 2,749,821 2,681,250 2,624,940 SUBTOTAL CONTRACTUALS 2,305,980 2,780,632 2,831,250 2,724,940 65000 Building Rental 0 0 10,500 0 65010 Rental City Equipment 30,942 0 0 0 65012 Accident Repair & Replacement 692 0 0 0 65040 IT Maintenance Charge 68,260 83,118 78,730 70,850 65055 Communications- Landlines 10,456 11,573 10,810 9,610 65100 Insurance Charges 137,710 139,071 125,980 143,570 65105 Benefits Overhead 8,296 8,858 14,160 12,690 65240 Public Works Administrative Ch 201,360 194,000 184,660 175,790 SUBTOTAL FIXED CHARGES 457,716 436,619 424,840 412,510 66220 Improvements Other Than Building 1,558 222,598 0 0 66400 Machinery & Equipment 37,653 0 0 0 66511 Computer Software Subscriptions 59 0 0 0 SUBTOTAL CAPITAL 39,270 222,598 0 0 TOTAL 4,149,226 4,824,093 4,724,480 4,830,920 352 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PWA_ Road Maintenance 01117660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65240 Public Works Administrative Ch 0 0 2,090 2,110 SUBTOTAL FIXED CHARGES 0 0 2,090 2,110 66220 Improvements Other Than Building 2,811,414 3,032,176 3,500,000 3,200,000 SUBTOTAL CAPITAL 2,811,414 3,032,176 3,500,000 3,200,000 TOTAL 2,811,414 3,032,176 3,502,090 3,202,110 353 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-TRAFFIC/TRANSPORTATION ENGINEERING-SERVICE ENHANCEMENT 01117620 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,888,725 1,370,137 1,744,120 1,731,820 61010 Salaries Cash Out/Separation 0 102,561 0 15,460 61020 Salaries Part-Time 220,932 221,842 248,610 121,420 61040 Salaries Overtime 67,200 8,081 0 0 61100 Retirement-Employer Normal Cost 148,985 110,985 139,010 136,600 61110 Part-Time Retirement 8,285 8,261 20,970 21,240 61120 Medicare Insurance 31,418 24,152 28,850 28,470 61130 Health Insurance 239,167 183,897 244,830 225,930 61170 Retiree Health Benefits 18,868 16,355 16,790 16,630 61180 Worker Compensation Insurance 118,212 75,898 86,930 88,520 SUBTOTAL SALARIES & BENEFITS 2,741,790 2,122,170 2,530,110 2,386,090 62010 Communications 18,365 17,377 7,800 7,800 62120 Training, Transportation, Meetings 21,535 40,312 5,500 5,500 62140 Membership, Subscription & Dues 8,616 4,869 5,500 5,500 62300 Contract Services-Professional 212,724 798,917 1,613,190 613,190 62321 Maintenance & Repair Improveme 0 426,423 0 0 SUBTOTAL CONTRACTUALS 261,240 1,287,898 1,631,990 631,990 63001 Miscellaneous Operating Expenses 44,728 91,640 18,420 18,020 63300 Gas & Diesel 12,446 8,721 0 0 SUBTOTAL COMMODITIES 57,174 100,361 18,420 18,020 65000 Building Rental 181,100 203,645 125,940 0 65010 Rental City Equipment 84,254 72,081 62,210 5,170 65011 Equipment Replacement Charges 17,740 23,286 23,290 0 65012 Accident Repair & Replacement 2,205 4,452 0 0 65040 IT Maintenance Charge 69,510 72,550 80,060 72,330 65055 Communications- Landlines 10,648 10,102 10,990 9,810 65100 Insurance Charges 344,123 248,249 281,430 265,510 65105 Benefits Overhead 20,726 15,812 14,400 12,960 65240 Public Works Administrative Ch 284,180 522,300 219,770 204,790 SUBTOTAL FIXED CHARGES 1,014,486 1,172,478 818,090 570,570 66220 Improvements Other Than Building 2,286,322 1,055,523 250,000 1,000,000 66400 Machinery & Equipment 31,709 0 0 0 66511 Computer Software Subscriptions 2,429 2,500 32,500 32,500 SUBTOTAL CAPITAL 2,320,460 1,058,023 282,500 1,032,500 67200 Principal-Leases 2,914 5,217 0 0 67210 Interest-Leases 240 201 0 0 SUBTOTAL DEBT SERVICE 3,154 5,418 0 0 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 78,890 79,030 78,540 79,020 SUBTOTAL TRANSFERS 78,890 79,030 78,540 79,020 TOTAL 6,477,193 5,825,378 5,359,650 4,718,190 354 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-Bus Shelter Program – Service Enhancement 01117621 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 91,715 0 0 0 SUBTOTAL CONTRACTUALS 91,715 0 0 0 65240 Public Works Administrative Ch 0 0 750 710 SUBTOTAL FIXED CHARGES 0 0 750 710 TOTAL 91,715 0 750 710 355 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-ROADWAY MARKING/SIGNS 01117625 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 809,168 530,436 543,000 493,000 SUBTOTAL CONTRACTUALS 809,168 530,436 543,000 493,000 63001 Miscellaneous Operating Expenses 10,124 42,324 50,000 50,000 SUBTOTAL COMMODITIES 10,124 42,324 50,000 50,000 65240 Public Works Administrative Ch 14,420 14,010 17,330 16,670 SUBTOTAL FIXED CHARGES 14,420 14,010 17,330 16,670 TOTAL 833,712 586,770 610,330 559,670 356 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS- STREET LIGHT MAINT SVCS ENHANCEMENT 01117630 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 215,441 201,503 191,220 216,170 61010 Salaries Cash Out/Separation 0 22,121 0 4,550 61040 Salaries Overtime 4,497 10,560 0 0 61100 Retirement-Employer Normal Cost 17,938 15,516 22,630 14,320 61120 Medicare Insurance 4,127 3,798 2,770 3,020 61130 Health Insurance 50,686 46,196 48,600 56,880 61170 Retiree Health Benefits 1,820 1,727 1,920 1,990 61180 Worker Compensation Insurance 11,976 9,657 9,220 9,850 SUBTOTAL SALARIES & BENEFITS 306,485 311,078 276,360 306,780 62000 Utilities 1,568,832 1,762,952 1,800,000 1,800,000 62120 Training, Transportation, Meetings 577 612 0 0 62140 Membership, Subscription & Dues 65 0 0 0 62300 Contract Services-Professional 500,826 43,116 24,000 24,000 62321 Maintenance & Repair Improveme 218,985 602,495 470,000 270,000 SUBTOTAL CONTRACTUALS 2,289,286 2,409,174 2,294,000 2,094,000 63001 Miscellaneous Operating Expenses 56,041 7,140 70,000 70,000 SUBTOTAL COMMODITIES 56,041 7,140 70,000 70,000 65010 Rental City Equipment 1,184 7,260 5,400 62,230 65011 Equipment Replacement Charges 0 5,208 5,210 0 65012 Accident Repair & Replacement 42 564 51,770 0 65020 City Yard Rental 0 0 0 75,590 65040 IT Maintenance Charge 11,600 12,111 12,350 11,810 65055 Communications- Landlines 1,778 1,686 1,700 1,600 65100 Insurance Charges 34,876 31,587 28,750 31,730 65105 Benefits Overhead 2,101 2,012 2,220 2,120 65240 Public Works Administrative Ch 120,490 96,120 91,100 66,150 SUBTOTAL FIXED CHARGES 172,071 156,548 198,500 251,230 66220 Improvements Other Than Building 1,422,835 497,304 0 0 66400 Machinery & Equipment 81,114 0 0 0 SUBTOTAL CAPITAL 1,503,949 497,304 0 0 67003 Loan Payment-OBF 79,218 149,772 32,700 1,410 67004 Debt Service 622,196 642,915 664,320 686,450 67110 Interest-Debt Services 160,354 139,635 118,230 96,100 SUBTOTAL DEBT SERVICE 861,768 932,322 815,250 783,960 TOTAL 5,189,599 4,313,567 3,654,110 3,505,970 357 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-GRAFFITI ABATEMENT PROGRAM 01117642 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 60,397 19,721 46,770 398,880 61020 Salaries Part-Time 0 0 27,290 11,490 61040 Salaries Overtime (1,985) 16,458 0 0 61100 Retirement-Employer Normal Cost 7,019 2,316 5,530 33,560 61110 Part-Time Retirement 0 0 1,020 840 61120 Medicare Insurance 1,006 323 1,070 5,890 61130 Health Insurance 14,037 5,608 17,310 65,710 61170 Retiree Health Benefits 456 188 470 3,750 61180 Worker Compensation Insurance 3,347 946 3,250 2,390 SUBTOTAL SALARIES & BENEFITS 84,277 45,560 102,710 522,510 62010 Communications 763 1,008 0 0 62012 Cellular Phone Charges 0 0 820 820 62300 Contract Services-Professional 1,872,771 1,894,203 2,039,800 1,619,800 SUBTOTAL CONTRACTUALS 1,873,534 1,895,211 2,040,620 1,620,620 63001 Miscellaneous Operating Expenses 239 4,190 2,000 2,000 63300 Gas & Diesel 519 110 500 500 SUBTOTAL COMMODITIES 757 4,300 2,500 2,500 65010 Rental City Equipment 2,926 5,132 4,870 4,980 65011 Equipment Replacement Charges 0 2,244 2,240 0 65012 Accident Repair & Replacement 147 192 0 0 65020 City Yard Rental 0 0 0 63,980 65040 IT Maintenance Charge 3,700 3,859 3,940 3,830 65055 Communications- Landlines 566 537 540 520 65100 Insurance Charges 9,749 3,093 10,370 7,150 65105 Benefits Overhead 587 197 710 690 65240 Public Works Administrative Ch 44,510 55,710 58,170 27,110 SUBTOTAL FIXED CHARGES 62,185 70,963 80,840 108,260 66400 Machinery & Equipment 35,233 0 0 0 66511 Computer Software Subscriptions 59 34 260 0 SUBTOTAL CAPITAL 35,292 34 260 0 TOTAL 2,056,046 2,016,068 2,226,930 2,253,890 358 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-Pub Works Trees – Service Enhancement 01117643 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 782,160 873,140 975,610 1,119,840 61010 Salaries Cash Out/Separation 6,058 21,718 44,150 5,820 61020 Salaries Part-Time 0 27,833 65,150 39,870 61040 Salaries Overtime 245,437 272,599 255,000 221,000 61100 Retirement-Employer Normal Cost 78,641 81,764 99,040 102,510 61110 Part-Time Retirement 0 1,044 2,440 2,910 61120 Medicare Insurance 12,171 14,607 15,080 16,740 61130 Health Insurance 155,046 177,770 276,240 247,470 61170 Retiree Health Benefits 7,225 7,575 9,590 10,610 61180 Worker Compensation Insurance 43,771 41,675 42,390 49,590 SUBTOTAL SALARIES & BENEFITS 1,330,510 1,519,723 1,784,690 1,816,360 62010 Communications 6,146 5,857 9,000 9,000 62120 Training, Transportation, Meetings 350 1,010 2,600 2,600 62140 Membership, Subscription & Dues 0 0 2,600 2,600 62300 Contract Services-Professional 1,581,951 1,685,905 1,699,100 1,599,100 62321 Maintenance & Repair Improveme 24,112 31,401 50,000 25,000 62322 Maintenance & Repair Machinery 769 693 2,600 600 SUBTOTAL CONTRACTUALS 1,613,329 1,724,866 1,765,900 1,638,900 63001 Miscellaneous Operating Expenses 60,746 66,910 51,750 51,750 63300 Gas & Diesel 66,155 66,800 46,760 46,760 SUBTOTAL COMMODITIES 126,901 133,710 98,510 98,510 65010 Rental City Equipment 230,988 223,514 154,440 140,590 65011 Equipment Replacement Charges 130,923 164,004 163,260 0 65012 Accident Repair & Replacement 5,955 10,276 0 33,870 65020 City Yard Rental 25,600 33,905 37,110 63,980 65040 IT Maintenance Charge 79,640 83,118 84,790 82,660 65055 Communications- Landlines 12,199 11,574 11,640 11,210 65100 Insurance Charges 127,475 136,313 133,300 149,400 65105 Benefits Overhead 7,679 8,682 15,250 14,810 65240 Public Works Administrative Ch 251,990 192,190 181,670 142,650 SUBTOTAL FIXED CHARGES 872,449 863,576 781,460 639,170 66511 Computer Software Subscriptions 94 100 400 0 SUBTOTAL CAPITAL 94 100 400 0 67200 Principal-Leases 1,353 399 0 0 67210 Interest-Leases 112 1 0 0 SUBTOTAL DEBT SERVICE 1,464 400 0 0 TOTAL 3,944,747 4,242,376 4,430,960 4,192,940 359 GENERAL FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-SARTC MAINTENANCE-SERVICE ENHANCEMENT 01117650 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 20,000 0 0 SUBTOTAL CONTRACTUALS 0 20,000 0 0 66200 Buildings & Building Improvements 2,160,365 109,729 0 0 66220 Improvements Other Than Building 226,392 93,172 0 0 SUBTOTAL CAPITAL 2,386,757 202,901 0 0 TOTAL 2,386,757 222,901 0 0 360 SPECIAL GAS TAX DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52300 HWY User Tax Allocation (2105) 1,888,828 1,923,743 1,978,490 2,061,390 52301 HWY User Tax Allocation (2106) 1,211,523 1,241,657 1,259,010 1,320,120 52302 HWY User Tax Allocation (2107) 2,555,292 2,554,141 2,700,180 2,756,550 52320 HWY User Tax Allocation (2103) State TCRF 2,887,712 2,935,340 2,828,360 3,082,760 52321 Road Maintenance & Rehab Acct RMRA 8,010,457 8,481,370 8,154,320 8,847,560 56300 Engineering Cost Allocation 10,000 10,000 10,000 10,000 58000 Earning On Investments 387,973 514,877 0 0 58005 Investment Income-Trustee 5 5 0 0 TOTAL REVENUES 16,951,790 17,661,132 16,930,360 18,078,380 EXPENDITURES 02917019 GAS TAX INTERFUND TRANSFER 11,252,812 4,932,697 11,589,320 9,871,560 02917021 2019 GAS TAX REV REFUND BONDS 3,232,150 3,237,025 3,228,030 3,230,150 02917620 TRAFFIC SIGNAL MAINTENANCE 1,659,845 2,007,091 2,201,100 2,483,760 02917635 MEDIAN LANDSCAPING 1,826,004 1,541,885 1,386,300 581,910 02917660 ROADWAY MAINTENANCE 1,995,322 1,326,356 1,961,780 1,658,370 TOTAL EXPENDITURES 19,966,132 13,045,054 20,366,530 17,825,750 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 86,624 493,996 865,680 1,885,460 62000 CONTRACTUALS 4,350,565 4,017,471 4,222,660 2,351,840 63000 COMMODITIES 1,076 70 4,600 1,000 65000 FIXED CHARGES 271,238 341,928 429,980 454,850 66000 CAPITAL 751,825 0 0 0 67000 DEBT SERVICE 3,229,875 3,234,625 3,225,630 3,227,750 68000 TRANSFERS 11,274,929 4,956,963 11,617,980 9,904,850 TOTAL 19,966,132 13,045,054 20,366,530 17,825,750 361 SPECIAL GAS TAX PUBLIC WORKS ACCOUNTING UNIT SPECIAL GAS TAX FUND 02917002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52300 HWY User Tax Allocation (2105) 1,888,828 1,923,743 1,978,490 2,061,390 52301 HWY User Tax Allocation (2106) 1,211,523 1,241,657 1,259,010 1,320,120 52302 HWY User Tax Allocation (2107) 2,555,292 2,554,141 2,700,180 2,756,550 52320 HWY User Tax Allocation (2103) State TCRF 2,887,712 2,935,340 2,828,360 3,082,760 52321 Road Maintenance & Rehab Acct RMRA 8,010,457 8,481,370 8,154,320 8,847,560 56300 Engineering Cost Allocation 10,000 10,000 10,000 10,000 58000 Earning On Investments 387,973 514,877 0 0 58005 Investment Income-Trustee 5 5 0 0 SUBTOTAL REVENUES 16,951,790 17,661,132 16,930,360 18,078,380 TOTAL 16,951,790 17,661,132 16,930,360 18,078,380 362 SPECIAL GAS TAX PUBLIC WORKS ACCOUNTING UNIT GAS TAX INTERFUND TRANSFER 02917019 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 011 10,000 10,000 10,000 0 68000 Transfer to Fund 059 11,242,812 4,922,697 11,579,320 9,871,560 SUBTOTAL TRANSFERS 11,252,812 4,932,697 11,589,320 9,871,560 TOTAL 11,252,812 4,932,697 11,589,320 9,871,560 363 SPECIAL GAS TAX PUBLIC WORKS ACCOUNTING UNIT TRAFFIC SIGNAL MAINTENANCE 02917620 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 17,310 320,620 549,430 804,520 61010 Salaries Cash Out/Separation 0 10,517 0 5,900 61040 Salaries Overtime 0 16,692 0 0 61100 Retirement-Employer Normal Cost 832 25,831 52,080 50,010 61102 Retirement- Employer Unfunded- Miscellaneous 1,087 40,499 31,920 68,010 61120 Medicare Insurance 337 5,030 7,950 10,600 61130 Health Insurance 1,567 37,525 76,920 100,080 61170 Retiree Health Benefits 1,303 3,159 5,360 7,030 61180 Worker Compensation Insurance 1,457 15,400 13,620 21,710 SUBTOTAL SALARIES & BENEFITS 23,891 475,274 737,280 1,067,860 62000 Utilities 296,968 258,514 200,000 253,800 62300 Contract Services-Professional 65,090 227,956 253,800 156,940 62321 Maintenance & Repair Improveme 1,047,162 751,730 709,660 709,660 SUBTOTAL CONTRACTUALS 1,409,220 1,238,201 1,163,460 1,120,400 63001 Miscellaneous Operating Expenses 1,076 70 3,000 1,000 SUBTOTAL COMMODITIES 1,076 70 3,000 1,000 65020 City Yard Rental 7,800 10,295 11,260 0 65040 IT Maintenance Charge 23,210 24,223 24,710 23,620 65055 Communications- Landlines 3,555 3,373 3,390 3,200 65100 Insurance Charges 4,219 50,372 41,610 63,590 65105 Benefits Overhead 253 3,208 0 4,230 65240 Public Works Administrative Ch 59,400 68,400 94,890 89,250 65400 Indirect Costs 108,964 113,649 97,860 83,140 SUBTOTAL FIXED CHARGES 207,401 273,520 273,720 267,030 68001 POB Misc Xfer to Fund 406 18,256 20,026 23,640 27,470 SUBTOTAL TRANSFERS 18,256 20,026 23,640 27,470 TOTAL 1,659,845 2,007,091 2,201,100 2,483,760 364 SPECIAL GAS TAX PUBLIC WORKS ACCOUNTING UNIT 2019 GAS TAX REV REFUND BONDS 02917021 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 1,175 1,300 1,200 1,200 62401 Trustee Fee 1,100 1,100 1,200 1,200 SUBTOTAL CONTRACTUALS 2,275 2,400 2,400 2,400 67300 Bond Principal 1,465,000 1,545,000 1,615,000 1,700,000 67310 Bond Interest 1,764,875 1,689,625 1,610,630 1,527,750 SUBTOTAL DEBT SERVICE 3,229,875 3,234,625 3,225,630 3,227,750 TOTAL 3,232,150 3,237,025 3,228,030 3,230,150 365 SPECIAL GAS TAX PUBLIC WORKS ACCOUNTING UNIT MEDIAN LANDSCAPING 02917635 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 20,695 5,811 46,490 44,800 61010 Salaries Cash Out/Separation 0 0 1,040 0 61040 Salaries Overtime (1,255) 0 0 0 61100 Retirement-Employer Normal Cost 1,043 709 5,500 4,780 61102 Retirement- Employer Unfunded- Miscellaneous 1,362 1,112 1,920 0 61120 Medicare Insurance 380 88 670 620 61130 Health Insurance 960 852 7,080 14,220 61170 Retiree Health Benefits 367 58 460 430 61180 Worker Compensation Insurance 1,270 279 970 1,360 SUBTOTAL SALARIES & BENEFITS 24,822 8,909 64,130 66,210 62000 Utilities 544,920 545,117 82,800 382,800 62300 Contract Services-Professional 366,506 102,908 150,000 50,000 62320 Maintenance & Repair Buildings 857,265 850,978 1,024,000 0 SUBTOTAL CONTRACTUALS 1,768,692 1,499,004 1,256,800 432,800 65040 IT Maintenance Charge 1,420 1,484 1,510 2,950 65055 Communications- Landlines 218 207 210 400 65100 Insurance Charges 3,698 912 2,960 3,880 65105 Benefits Overhead 223 58 270 530 65240 Public Works Administrative Ch 17,400 26,980 30,360 34,440 65400 Indirect Costs 7,602 2,211 27,550 37,790 SUBTOTAL FIXED CHARGES 30,560 31,852 62,860 79,990 68001 POB Misc Xfer to Fund 406 1,930 2,120 2,510 2,910 SUBTOTAL TRANSFERS 1,930 2,120 2,510 2,910 TOTAL 1,826,004 1,541,885 1,386,300 581,910 366 SPECIAL GAS TAX PUBLIC WORKS ACCOUNTING UNIT ROADWAY MAINTENANCE 02917660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 26,647 5,811 46,490 523,170 61010 Salaries Cash Out/Separation 0 0 1,040 0 61040 Salaries Overtime 4,285 904 0 0 61100 Retirement-Employer Normal Cost 1,377 709 5,500 52,790 61102 Retirement- Employer Unfunded- Miscellaneous 1,799 1,112 1,920 0 61120 Medicare Insurance 450 88 680 7,280 61130 Health Insurance 1,776 852 7,080 161,780 61170 Retiree Health Benefits 156 58 470 5,010 61180 Worker Compensation Insurance 1,422 279 1,090 1,360 SUBTOTAL SALARIES & BENEFITS 37,911 9,813 64,270 751,390 62300 Contract Services-Professional 1,170,379 1,277,867 1,800,000 796,240 SUBTOTAL CONTRACTUALS 1,170,379 1,277,867 1,800,000 796,240 63001 Miscellaneous Operating Expenses 0 0 1,600 0 SUBTOTAL COMMODITIES 0 0 1,600 0 65040 IT Maintenance Charge 1,420 1,484 1,510 2,950 65055 Communications- Landlines 218 207 210 400 65100 Insurance Charges 4,140 912 3,360 3,870 65105 Benefits Overhead 249 58 0 530 65240 Public Works Administrative Ch 17,000 31,340 37,320 49,180 65400 Indirect Costs 10,249 2,555 51,000 50,900 SUBTOTAL FIXED CHARGES 33,277 36,556 93,400 107,830 66220 Improvements Other Than Building 751,825 0 0 0 SUBTOTAL CAPITAL 751,825 0 0 0 68001 POB Misc Xfer to Fund 406 1,930 2,120 2,510 2,910 SUBTOTAL TRANSFERS 1,930 2,120 2,510 2,910 TOTAL 1,995,322 1,326,356 1,961,780 1,658,370 367 PROP 1B BOND ACT OF 2006 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 2,074 2,496 0 0 TOTAL REVENUES 2,074 2,496 0 0 368 PROP 1B BOND ACT OF 2006 PUBLIC WORKS ACCOUNTING UNIT PROP 1B BOND OF 2006 03017002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 2,074 2,496 0 0 SUBTOTAL REVENUES 2,074 2,496 0 0 TOTAL 2,074 2,496 0 0 369 AIR QUALITY IMPR. (AB 2766) DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52350 AQMD AB2766 302,232 406,894 390,790 410,200 52351 MSRC Reiumbursement 74,591 0 0 0 58000 Earning On Investments 15,701 7,229 10,000 7,300 TOTAL REVENUES 392,524 414,122 400,790 417,500 EXPENDITURES 03117101 FLEET SVCS-AIR QUALITY IMPROV 404,149 300,009 49,890 33,400 03117102 FLEET SVCS-MSRC PROGRAM 116,939 0 0 0 TOTAL EXPENDITURES 521,088 300,009 49,890 33,400 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65000 FIXED CHARGES 0 0 0 1,380 66000 CAPITAL 521,088 300,009 49,890 32,020 TOTAL 521,088 300,009 49,890 33,400 370 AIR QUALITY IMPR. (AB 2766) PUBLIC WORKS ACCOUNTING UNIT FLEET SVCS-AIR QUALITY IMPROV 03117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52350 AQMD AB2766 302,232 406,894 390,790 410,200 52351 MSRC Reiumbursement 74,591 0 0 0 58000 Earning On Investments 15,701 7,229 10,000 7,300 SUBTOTAL REVENUES 392,524 414,122 400,790 417,500 TOTAL 392,524 414,122 400,790 417,500 371 AIR QUALITY IMPR. (AB 2766) PUBLIC WORKS ACCOUNTING UNIT FLEET SVCS-AIR QUALITY IMPROV 03117101 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65400 Indirect Costs 0 0 0 1,380 SUBTOTAL FIXED CHARGES 0 0 0 1,380 66220 Improvements Other Than Building 0 80,048 0 0 66400 Machinery & Equipment 404,149 219,962 49,890 32,020 SUBTOTAL CAPITAL 404,149 300,009 49,890 32,020 TOTAL 404,149 300,009 49,890 33,400 372 AIR QUALITY IMPR. (AB 2766) PUBLIC WORKS ACCOUNTING UNIT FLEET SVCS-MSRC PROGRAM 03117102 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66400 Machinery & Equipment 116,939 0 0 0 SUBTOTAL CAPITAL 116,939 0 0 0 TOTAL 116,939 0 0 0 373 MEASURE M-STREET CONSTRUCTION DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52332 Measure M2 Competitive 1,939,457 7,565,883 8,289,700 0 52333 Measure M2 Local Fairshare 6,173,856 6,275,371 6,338,620 6,198,920 57000 Expense Reimbursement 0 7,625 0 0 57004 Expense Reimbursement-OCTA 354,764 100,622 0 0 58000 Earning On Investments 20,510 41,648 0 0 TOTAL REVENUES 8,488,588 13,991,149 14,628,320 6,198,920 EXPENDITURES 03217662 MEASURE M2 LOCAL FAIRSHARE ST 6,046,698 4,032,548 8,222,510 6,198,920 03217663 MEASURE M2 COMPETITIVE STREET 2,994,464 5,366,277 8,289,700 0 03217664 OCTA OC STREETCAR ACCOUNT 204,087 90,722 0 0 TOTAL EXPENDITURES 9,245,249 9,489,546 16,512,210 6,198,920 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 0 1,024,000 66000 CAPITAL 9,245,249 9,489,546 16,512,210 5,174,920 TOTAL 9,245,249 9,489,546 16,512,210 6,198,920 374 MEASURE M-STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT MEASURE M-STREET CONSTRUCTION 03217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52332 Measure M2 Competitive 1,939,457 7,565,883 8,289,700 0 52333 Measure M2 Local Fairshare 6,173,856 6,275,371 6,338,620 6,198,920 57000 Expense Reimbursement 0 7,625 0 0 57004 Expense Reimbursement-OCTA 354,764 100,622 0 0 58000 Earning On Investments 20,510 41,648 0 0 SUBTOTAL REVENUES 8,488,588 13,991,149 14,628,320 6,198,920 TOTAL 8,488,588 13,991,149 14,628,320 6,198,920 375 MEASURE M-STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT MEASURE M2 LOCAL FAIRSHARE ST 03217662 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 0 0 1,024,000 SUBTOTAL CONTRACTUALS 0 0 0 1,024,000 66220 Improvements Other Than Building 6,046,698 4,032,548 8,222,510 5,174,920 SUBTOTAL CAPITAL 6,046,698 4,032,548 8,222,510 5,174,920 TOTAL 6,046,698 4,032,548 8,222,510 6,198,920 376 MEASURE M-STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT MEASURE M2 COMPETITIVE STREET 03217663 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 1,032,805 265,500 0 0 66220 Improvements Other Than Building 1,961,659 5,100,777 8,289,700 0 SUBTOTAL CAPITAL 2,994,464 5,366,277 8,289,700 0 TOTAL 2,994,464 5,366,277 8,289,700 0 377 MEASURE M-STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT OCTA OC STREETCAR ACCOUNT 03217664 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 204,087 90,722 0 0 SUBTOTAL CAPITAL 204,087 90,722 0 0 TOTAL 204,087 90,722 0 0 378 NEW TRANSPO SYS IMPR AREA B DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 7,761 9,343 0 0 TOTAL REVENUES 7,761 9,343 0 0 379 NEW TRANSPO SYS IMPR AREA B PUBLIC WORKS ACCOUNTING UNIT NEW TRANSPO SYS IMPR AREA B 03317002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 7,761 9,343 0 0 SUBTOTAL REVENUES 7,761 9,343 0 0 TOTAL 7,761 9,343 0 0 380 NEW TRANSPO SYS IMPR AREA E DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50300 Transportation System Improvement Fee 45,852 18,068 0 0 58000 Earning On Investments 23,261 27,566 0 0 TOTAL REVENUES 69,113 45,634 0 0 EXPENDITURES 03417660 NEW TRANSPO SYS IMPR AREA E 2,617 91,991 0 0 TOTAL EXPENDITURES 2,617 91,991 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 2,617 91,991 0 0 TOTAL 2,617 91,991 0 0 381 NEW TRANSPO SYS IMPR AREA E PUBLIC WORKS ACCOUNTING UNIT NEW TRANSPO SYS IMPR AREA E 03417002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50300 Transportation System Improvement Fee 45,852 18,068 0 0 58000 Earning On Investments 23,261 27,566 0 0 SUBTOTAL REVENUES 69,113 45,634 0 0 TOTAL 69,113 45,634 0 0 382 NEW TRANSPO SYS IMPR AREA E PUBLIC WORKS ACCOUNTING UNIT NEW TRANSPO SYS IMPR AREA E 03417660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 2,617 91,991 0 0 SUBTOTAL CAPITAL 2,617 91,991 0 0 TOTAL 2,617 91,991 0 0 383 NEW TRANSPO SYS IMPR AREA F DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50300 Transportation System Improvement Fee 625,916 19,207 0 0 58000 Earning On Investments 31,386 34,232 0 0 TOTAL REVENUES 657,302 53,438 0 0 EXPENDITURES 03517660 NEW TRANSPO SYS IMPR AREA F 219,161 107,125 0 0 TOTAL EXPENDITURES 219,161 107,125 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 219,161 107,125 0 0 TOTAL 219,161 107,125 0 0 384 NEW TRANSPO SYS IMPR AREA F PUBLIC WORKS ACCOUNTING UNIT NEW TRANSPO SYS IMPR AREA F 03517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50300 Transportation System Improvement Fee 625,916 19,207 0 0 58000 Earning On Investments 31,386 34,232 0 0 SUBTOTAL REVENUES 657,302 53,438 0 0 TOTAL 657,302 53,438 0 0 385 NEW TRANSPO SYS IMPR AREA F PUBLIC WORKS ACCOUNTING UNIT NEW TRANSPO SYS IMPR AREA F 03517660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 154,567 58,350 0 0 66220 Improvements Other Than Building 64,594 48,775 0 0 SUBTOTAL CAPITAL 219,161 107,125 0 0 TOTAL 219,161 107,125 0 0 386 TRANSP SYS IMPR AREA A-2 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 9,439 11,362 0 0 TOTAL REVENUES 9,439 11,362 0 0 EXPENDITURES 04117660 TRANS. SYSTEM IMPR. AREA A-2 0 0 716,000 0 TOTAL EXPENDITURES 0 0 716,000 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 0 0 716,000 0 TOTAL 0 0 716,000 0 387 TRANSP SYS IMPR AREA A-2 PUBLIC WORKS ACCOUNTING UNIT TRANS. SYSTEM IMPR. AREA A-2 04117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 9,439 11,362 0 0 SUBTOTAL REVENUES 9,439 11,362 0 0 TOTAL 9,439 11,362 0 0 388 TRANSP SYS IMPR AREA A-2 PUBLIC WORKS ACCOUNTING UNIT TRANS. SYSTEM IMPR. AREA A-2 04117660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 0 716,000 0 SUBTOTAL CAPITAL 0 0 716,000 0 TOTAL 0 0 716,000 0 389 TRANSPO SYS IMPR AREA B DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 129 156 0 0 TOTAL REVENUES 129 156 0 0 390 TRANSPO SYS IMPR AREA B PUBLIC WORKS ACCOUNTING UNIT TRANSP. SYSTEM IMP. AREA B 04217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 129 156 0 0 SUBTOTAL REVENUES 129 156 0 0 TOTAL 129 156 0 0 391 TRANSIT ZONING CODE DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50300 Transportation System Improvement Fee 0 128,347 0 0 58000 Earning On Investments 2,887 5,832 0 0 TOTAL REVENUES 2,887 134,179 0 0 EXPENDITURES 04817660 TRANSIT ZONING CODE 0 0 219,280 0 TOTAL EXPENDITURES 0 0 219,280 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 0 0 219,280 0 TOTAL 0 0 219,280 0 392 TRANSIT ZONING CODE PUBLIC WORKS ACCOUNTING UNIT TRANSIT ZONING CODE 04817002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50300 Transportation System Improvement Fee 0 128,347 0 0 58000 Earning On Investments 2,887 5,832 0 0 SUBTOTAL REVENUES 2,887 134,179 0 0 TOTAL 2,887 134,179 0 0 393 TRANSIT ZONING CODE PUBLIC WORKS ACCOUNTING UNIT TRANSIT ZONING CODE 04817660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 0 219,280 0 SUBTOTAL CAPITAL 0 0 219,280 0 TOTAL 0 0 219,280 0 394 HARBOR SPECIFIC PLAN DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 1,331 1,602 0 0 TOTAL REVENUES 1,331 1,602 0 0 395 HARBOR SPECIFIC PLAN PUBLIC WORKS ACCOUNTING UNIT HARBOR SPECIFIC PLAN 04917002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 1,331 1,602 0 0 SUBTOTAL REVENUES 1,331 1,602 0 0 TOTAL 1,331 1,602 0 0 396 CAPITAL OUTLAY FUND DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57010 Miscellaneous Recoveries 19,538 0 0 0 TOTAL REVENUES 19,538 0 0 0 397 CAPITAL OUTLAY FUND PUBLIC WORKS ACCOUNTING UNIT MISCELLENOUS REVENUE 05117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57010 Miscellaneous Recoveries 19,538 0 0 0 SUBTOTAL REVENUES 19,538 0 0 0 TOTAL 19,538 0 0 0 398 CITY SERVICES DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 51708 CIP Construction Projects Permits 365,801 0 0 0 53737 PW - Street Work Permits 0 1,153,976 0 0 TOTAL REVENUES 365,801 1,153,976 0 0 EXPENDITURES 05317021 PW Agency Services 179,307 1,231,247 0 0 TOTAL EXPENDITURES 179,307 1,231,247 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 179,307 77,271 0 0 68000 TRANSFERS 0 1,153,976 0 0 TOTAL 179,307 1,231,247 0 0 399 CITY SERVICES PUBLIC WORKS ACCOUNTING UNIT PWA REVENUE 05317002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51708 CIP Construction Projects Permits 365,801 0 0 0 53737 PW - Street Work Permits 0 1,153,976 0 0 SUBTOTAL REVENUES 365,801 1,153,976 0 0 TOTAL 365,801 1,153,976 0 0 400 CITY SERVICES PUBLIC WORKS ACCOUNTING UNIT PW Agency Services 05317021 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62340 Contract Services-PWA-CIP Construction Permits 179,307 77,271 0 0 SUBTOTAL CONTRACTUALS 179,307 77,271 0 0 68000 Transfer to Fund 058 0 1,153,976 0 0 SUBTOTAL TRANSFERS 0 1,153,976 0 0 TOTAL 179,307 1,231,247 0 0 401 SANITARY SEWER CAPITAL DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 103,761 100,287 20,000 100,000 59000-056 Transfer From Fund 056 0 2,000,000 580,000 580,000 TOTAL REVENUES 103,761 2,100,287 600,000 680,000 EXPENDITURES 05417647 CAPITAL RECOVERY CHARGES 2,449,642 1,646,125 600,000 600,000 TOTAL EXPENDITURES 2,449,642 1,646,125 600,000 600,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 255,531 449,428 600,000 600,000 65000 FIXED CHARGES 27,980 0 0 0 66000 CAPITAL 2,166,131 1,196,697 0 0 TOTAL 2,449,642 1,646,125 600,000 600,000 402 SANITARY SEWER CAPITAL PUBLIC WORKS ACCOUNTING UNIT CAPITAL RECOVERY CHARGES 05417002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 103,761 100,287 20,000 100,000 59000 Transfer From Fund 056 0 2,000,000 580,000 580,000 SUBTOTAL REVENUES 103,761 2,100,287 600,000 680,000 TOTAL 103,761 2,100,287 600,000 680,000 403 SANITARY SEWER CAPITAL PUBLIC WORKS ACCOUNTING UNIT CAPITAL RECOVERY CHARGES 05417647 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 255,531 449,428 600,000 600,000 SUBTOTAL CONTRACTUALS 255,531 449,428 600,000 600,000 65240 Public Works Administrative Ch 27,980 0 0 0 SUBTOTAL FIXED CHARGES 27,980 0 0 0 66200 Buildings & Building Improvements 0 8,337 0 0 66220 Improvements Other Than Building 2,166,131 1,188,360 0 0 SUBTOTAL CAPITAL 2,166,131 1,196,697 0 0 TOTAL 2,449,642 1,646,125 600,000 600,000 404 SEWER CONNECTION FEE DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53701 Sewer Connection Fee 1,119,315 358,136 530,000 530,000 58000 Earning On Investments 64,781 74,563 25,000 50,000 TOTAL REVENUES 1,184,095 432,699 555,000 580,000 EXPENDITURES 05517660 SEWER CONNECTION PROJECTS 823,305 324,306 0 0 TOTAL EXPENDITURES 823,305 324,306 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 823,305 324,306 0 0 TOTAL 823,305 324,306 0 0 405 SEWER CONNECTION FEE PUBLIC WORKS ACCOUNTING UNIT SEWER CONNECTION PROJECTS 05517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53701 Sewer Connection Fee 1,119,315 358,136 530,000 530,000 58000 Earning On Investments 64,781 74,563 25,000 50,000 SUBTOTAL REVENUES 1,184,095 432,699 555,000 580,000 TOTAL 1,184,095 432,699 555,000 580,000 406 SEWER CONNECTION FEE PUBLIC WORKS ACCOUNTING UNIT SEWER CONNECTION PROJECTS 05517660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 823,305 324,306 0 0 SUBTOTAL CAPITAL 823,305 324,306 0 0 TOTAL 823,305 324,306 0 0 407 SANITARY SEWER SERVICE DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53720 Penalties & Service Charge 359,947 549,786 450,000 450,000 53721 NPDES Sewer 457,345 459,755 400,000 460,000 53734 FOG Program 585,904 612,009 600,000 600,000 53902 Misc Service Charge 8,758,024 8,553,161 8,332,830 8,550,000 57000 Expense Reimbursement 5,590 34,655 0 0 57010 Miscellaneous Recoveries 5,560 868 0 0 58000 Earning On Investments 133,839 178,043 60,000 150,000 58005 Investment Income-Trustee 4,366 15,991 0 0 TOTAL REVENUES 10,310,575 10,404,268 9,842,830 10,210,000 EXPENDITURES 05617019 SEWER INTERFUND TRANSFER 457,345 2,459,755 980,000 1,040,000 05617640 SANITARY SEWER SERVICE 7,031,667 8,273,855 8,862,830 9,159,130 TOTAL EXPENDITURES 7,489,012 10,733,610 9,842,830 10,199,130 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,916,756 3,287,350 3,678,090 4,047,740 62000 CONTRACTUALS 1,438,764 1,805,377 2,141,000 2,144,630 63000 COMMODITIES 572,679 717,761 673,460 722,160 65000 FIXED CHARGES 1,996,379 2,347,287 1,844,000 2,012,370 66000 CAPITAL 16,142 16,355 346,690 21,690 67000 DEBT SERVICE 90,948 99,723 179,590 210,540 68000 TRANSFERS 457,345 2,459,755 980,000 1,040,000 TOTAL 7,489,012 10,733,610 9,842,830 10,199,130 408 SANITARY SEWER SERVICE PUBLIC WORKS ACCOUNTING UNIT SANITARY SEWER SERVICE 05617002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53720 Penalties & Service Charge 359,947 549,786 450,000 450,000 53721 NPDES Sewer 457,345 459,755 400,000 460,000 53734 FOG Program 585,904 612,009 600,000 600,000 53902 Misc Service Charge 8,758,024 8,553,161 8,332,830 8,550,000 57000 Expense Reimbursement 5,590 34,655 0 0 57010 Miscellaneous Recoveries 5,560 868 0 0 58000 Earning On Investments 133,839 178,043 60,000 150,000 58005 Investment Income-Trustee 4,366 15,991 0 0 SUBTOTAL REVENUES 10,310,575 10,404,268 9,842,830 10,210,000 TOTAL 10,310,575 10,404,268 9,842,830 10,210,000 409 SANITARY SEWER SERVICE PUBLIC WORKS ACCOUNTING UNIT SEWER INTERFUND TRANSFER 05617019 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 054 0 2,000,000 580,000 580,000 68000 Transfer to Fund 057 457,345 459,755 400,000 460,000 SUBTOTAL TRANSFERS 457,345 2,459,755 980,000 1,040,000 TOTAL 457,345 2,459,755 980,000 1,040,000 410 SANITARY SEWER SERVICE PUBLIC WORKS ACCOUNTING UNIT SANITARY SEWER SERVICE 05617640 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,833,720 2,042,299 2,342,200 2,568,940 61010 Salaries Cash Out/Separation 5,267 53,930 0 4,180 61020 Salaries Part-Time 20,415 28,298 40,860 77,840 61040 Salaries Overtime 212,719 262,902 195,600 195,600 61100 Retirement-Employer Normal Cost 151,594 153,932 199,850 179,490 61102 Retirement- Employer Unfunded- Miscellaneous 197,955 241,341 276,290 310,860 61110 Part-Time Retirement 765 903 2,250 2,920 61120 Medicare Insurance 32,541 34,721 33,900 36,870 61130 Health Insurance 337,097 351,799 469,680 535,280 61170 Retiree Health Benefits 19,030 18,594 22,660 23,810 61180 Worker Compensation Insurance 105,652 98,632 94,800 111,950 SUBTOTAL SALARIES & BENEFITS 2,916,756 3,287,350 3,678,090 4,047,740 62010 Communications 8,562 9,413 6,540 6,540 62120 Training, Transportation, Meetings 24,786 36,241 21,000 24,630 62140 Membership, Subscription & Dues 8,242 15,028 58,500 58,500 62300 Contract Services-Professional 1,397,086 1,744,695 2,054,960 2,054,960 62322 Maintenance & Repair Machinery 88 0 0 0 SUBTOTAL CONTRACTUALS 1,438,764 1,805,377 2,141,000 2,144,630 63001 Miscellaneous Operating Expenses 520,672 661,592 627,160 627,160 63300 Gas & Diesel 52,007 56,170 46,300 60,000 63301 Alternative Fuel-CNG 0 0 0 30,000 63302 Alternative Fuel-Propane 0 0 0 5,000 SUBTOTAL COMMODITIES 572,679 717,761 673,460 722,160 65010 Rental City Equipment 216,360 217,053 147,180 147,260 65011 Equipment Replacement Charges 143,808 173,256 195,680 86,430 65012 Accident Repair & Replacement 4,476 9,778 77,650 28,850 65020 City Yard Rental 0 0 0 410,760 65040 IT Maintenance Charge 143,350 142,785 145,650 141,990 65055 Communications- Landlines 21,959 19,882 19,990 19,260 65100 Insurance Charges 307,686 322,610 296,350 332,960 65105 Benefits Overhead 18,536 20,549 26,190 25,440 65240 Public Works Administrative Ch 451,800 560,280 455,890 432,460 65400 Indirect Costs 688,404 881,095 479,420 386,960 SUBTOTAL FIXED CHARGES 1,996,379 2,347,287 1,844,000 2,012,370 66400 Machinery & Equipment 15,107 16,055 325,000 0 66511 Computer Software Subscriptions 1,036 300 21,690 21,690 SUBTOTAL CAPITAL 16,142 16,355 346,690 21,690 67100 Principal-Debt Services 0 0 39,360 42,340 67110 Interest-Debt Services 0 0 22,420 31,300 67301 POB Principal-Misc 14,392 23,313 41,610 61,260 67311 POB Interest - Misc 76,556 76,411 76,200 75,640 SUBTOTAL DEBT SERVICE 90,948 99,723 179,590 210,540 TOTAL 7,031,667 8,273,855 8,862,830 9,159,130 411 FED CLEAN WATER PROTECTION ENT DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53604 NPDES Public Improvement Plan Check 431,086 394,805 400,000 400,000 53617 NPDES Site Plan Review 1,551 0 0 0 53621 NPDES Building Permit 76,470 45,641 50,000 50,000 53622 NPDES Plumbing Permit 90,957 27,021 75,000 75,000 53623 NPDES Grading Permit 29,676 18,635 30,000 30,000 53708 NPDES Sewer Lateral 12,515 16,099 10,000 10,000 53711 NPDES Street Work Permit 332,500 352,941 315,000 350,000 57010 Miscellaneous Recoveries 5,589 8,691 0 0 58000 Earning On Investments 101,366 110,454 35,000 50,000 58005 Investment Income-Trustee 1,569 5,863 0 0 59000-056 Transfer From Fund 056 457,345 459,755 400,000 460,000 59000-060 Transfer From Fund 060 1,222,664 1,340,052 1,238,000 1,300,000 59000-069 Transfer From Fund 069 1,072,124 1,123,362 1,162,010 1,195,010 TOTAL REVENUES 3,835,414 3,903,319 3,715,010 3,920,010 EXPENDITURES 05717019 FED CLEAN WATER INTERFUND TRAN 200,000 200,000 950,000 200,000 05717640 FED CLEAN WATER PROTECTION ENT 4,255,880 4,194,583 3,515,010 3,647,810 TOTAL EXPENDITURES 4,455,880 4,394,583 4,465,010 3,847,810 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 582,959 634,452 784,280 875,970 62000 CONTRACTUALS 2,040,041 2,262,321 2,158,350 2,162,850 63000 COMMODITIES 10,528 5,203 12,500 8,000 65000 FIXED CHARGES 454,629 378,814 523,400 558,730 66000 CAPITAL 1,140,181 883,595 800 800 67000 DEBT SERVICE 27,541 30,198 35,680 41,460 68000 TRANSFERS 200,000 200,000 950,000 200,000 TOTAL 4,455,880 4,394,583 4,465,010 3,847,810 412 FED CLEAN WATER PROTECTION ENT PUBLIC WORKS ACCOUNTING UNIT FED CLEAN WATER PROTECTION ENT 05717002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53604 NPDES Public Improvement Plan Check 431,086 394,805 400,000 400,000 53617 NPDES Site Plan Review 1,551 0 0 0 53621 NPDES Building Permit 76,470 45,641 50,000 50,000 53622 NPDES Plumbing Permit 90,957 27,021 75,000 75,000 53623 NPDES Grading Permit 29,676 18,635 30,000 30,000 53708 NPDES Sewer Lateral 12,515 16,099 10,000 10,000 53711 NPDES Street Work Permit 332,500 352,941 315,000 350,000 57010 Miscellaneous Recoveries 5,589 8,691 0 0 58000 Earning On Investments 101,366 110,454 35,000 50,000 58005 Investment Income-Trustee 1,569 5,863 0 0 59000 Transfer From Fund 056 457,345 459,755 400,000 460,000 59000 Transfer From Fund 060 1,222,664 1,340,052 1,238,000 1,300,000 59000 Transfer From Fund 069 1,072,124 1,123,362 1,162,010 1,195,010 SUBTOTAL REVENUES 3,835,414 3,903,319 3,715,010 3,920,010 TOTAL 3,835,414 3,903,319 3,715,010 3,920,010 413 FED CLEAN WATER PROTECTION ENT PUBLIC WORKS ACCOUNTING UNIT FED CLEAN WATER INTERFUND TRAN 05717019 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 068 200,000 200,000 950,000 200,000 SUBTOTAL TRANSFERS 200,000 200,000 950,000 200,000 TOTAL 200,000 200,000 950,000 200,000 414 FED CLEAN WATER PROTECTION ENT PUBLIC WORKS ACCOUNTING UNIT FED CLEAN WATER PROTECTION ENT 05717640 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 380,541 403,179 510,440 570,950 61010 Salaries Cash Out/Separation 0 1,027 0 0 61020 Salaries Part-Time 2,037 779 0 0 61040 Salaries Overtime 13,512 17,808 20,000 20,000 61100 Retirement-Employer Normal Cost 44,638 46,671 60,380 60,940 61102 Retirement- Employer Unfunded- Miscellaneous 58,290 73,174 77,930 86,580 61110 Part-Time Retirement 76 29 0 0 61120 Medicare Insurance 5,600 5,600 7,410 7,970 61130 Health Insurance 53,310 61,597 84,720 101,280 61170 Retiree Health Benefits 3,633 4,914 5,100 5,490 61180 Worker Compensation Insurance 21,320 19,673 18,300 22,760 SUBTOTAL SALARIES & BENEFITS 582,959 634,452 784,280 875,970 62010 Communications 3,819 3,563 5,160 5,160 62120 Training, Transportation, Meetings 5,475 8,182 7,500 12,000 62140 Membership, Subscription & Dues 581 1,300 2,000 2,000 62300 Contract Services-Professional 2,030,167 2,249,276 2,143,690 2,143,690 SUBTOTAL CONTRACTUALS 2,040,041 2,262,321 2,158,350 2,162,850 63001 Miscellaneous Operating Expenses 7,630 4,000 7,500 5,000 63300 Gas & Diesel 2,899 1,203 5,000 3,000 SUBTOTAL COMMODITIES 10,528 5,203 12,500 8,000 65000 Building Rental 0 0 20,990 0 65010 Rental City Equipment 11,292 11,115 13,830 15,140 65011 Equipment Replacement Charges 1,450 2,460 2,870 1,670 65012 Accident Repair & Replacement 483 960 0 0 65020 City Yard Rental 0 0 0 6,530 65030 IT Wireless Charges 0 0 0 1,120 65040 IT Maintenance Charge 17,290 18,049 24,470 23,620 65055 Communications- Landlines 2,649 2,513 3,360 3,200 65100 Insurance Charges 62,089 64,349 57,910 68,430 65105 Benefits Overhead 3,740 4,099 4,400 4,230 65240 Public Works Administrative Ch 225,170 114,830 240,380 277,080 65400 Indirect Costs 130,466 160,440 155,190 157,710 SUBTOTAL FIXED CHARGES 454,629 378,814 523,400 558,730 66220 Improvements Other Than Building 1,065,411 881,878 0 0 66400 Machinery & Equipment 74,712 1,204 0 0 66511 Computer Software Subscriptions 58 512 800 800 SUBTOTAL CAPITAL 1,140,181 883,595 800 800 67301 POB Principal-Misc 4,358 7,060 12,600 18,550 67311 POB Interest - Misc 23,183 23,139 23,080 22,910 SUBTOTAL DEBT SERVICE 27,541 30,198 35,680 41,460 TOTAL 4,255,880 4,194,583 3,515,010 3,647,810 415 RESIDENTIAL STREET IMPROVEMENT DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 51701 Transport/Oversize Permits 18,166 16,649 9,000 20,000 53704 Trench Cut Fee/Arterial 85,168 80,141 82,000 25,000 53705 Trench Cut Fee 42,042 44,457 44,000 50,000 53706 Street Construction Fee 517,484 619,454 520,000 550,000 57960 Rental Of Property 0 6,000 0 0 58000 Earning On Investments 81,809 105,103 0 0 59000-053 Transfer From Fund 053 0 1,153,976 0 0 TOTAL REVENUES 744,669 2,025,782 655,000 645,000 EXPENDITURES 05817660 RESIDENTIAL STREET IMPROVEMENT 1,069,651 275,354 555,340 644,100 TOTAL EXPENDITURES 1,069,651 275,354 555,340 644,100 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 166,095 200,876 384,690 291,250 65000 FIXED CHARGES 25,521 74,478 170,650 352,850 66000 CAPITAL 878,035 0 0 0 TOTAL 1,069,651 275,354 555,340 644,100 416 RESIDENTIAL STREET IMPROVEMENT PUBLIC WORKS ACCOUNTING UNIT RESIDENTIAL STREET IMPROVEMENT 05817002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51701 Transport/Oversize Permits 18,166 16,649 9,000 20,000 53704 Trench Cut Fee/Arterial 85,168 80,141 82,000 25,000 53705 Trench Cut Fee 42,042 44,457 44,000 50,000 53706 Street Construction Fee 517,484 619,454 520,000 550,000 57960 Rental Of Property 0 6,000 0 0 58000 Earning On Investments 81,809 105,103 0 0 59000 Transfer From Fund 053 0 1,153,976 0 0 SUBTOTAL REVENUES 744,669 2,025,782 655,000 645,000 TOTAL 744,669 2,025,782 655,000 645,000 417 RESIDENTIAL STREET IMPROVEMENT PUBLIC WORKS ACCOUNTING UNIT RESIDENTIAL STREET IMPROVEMENT 05817660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 121,140 111,346 262,140 182,410 61010 Salaries Cash Out/Separation 0 34,100 0 0 61100 Retirement-Employer Normal Cost 8,380 12,189 31,010 29,080 61102 Retirement- Employer Unfunded- Miscellaneous 10,943 19,110 22,710 19,560 61120 Medicare Insurance 1,714 1,771 3,800 3,800 61130 Health Insurance 15,878 15,902 53,280 44,400 61170 Retiree Health Benefits 1,135 1,114 2,620 2,620 61180 Worker Compensation Insurance 6,905 5,345 9,130 9,380 SUBTOTAL SALARIES & BENEFITS 166,095 200,876 384,690 291,250 65040 IT Maintenance Charge 0 11,874 12,110 11,810 65055 Communications- Landlines 0 1,653 1,660 1,600 65100 Insurance Charges 20,109 17,481 54,950 27,350 65105 Benefits Overhead 1,211 1,114 2,180 2,120 65240 Public Works Administrative Ch 4,200 0 67,990 282,830 65400 Indirect Costs 0 42,356 31,760 27,140 SUBTOTAL FIXED CHARGES 25,521 74,478 170,650 352,850 66220 Improvements Other Than Building 878,035 0 0 0 SUBTOTAL CAPITAL 878,035 0 0 0 TOTAL 1,069,651 275,354 555,340 644,100 418 SELECT STREET CONSTRUCTION DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 302,936 73,666 0 0 52025 State Grants-Direct 2,839,483 325,180 0 0 57000 Expense Reimbursement 62,584 4,240 0 0 57071 Sale of Land 0 2,949 0 0 57080 Developer Contributions In Lieu 0 13,268 0 0 57960 Rental Of Property 55,088 154,038 0 0 58000 Earning On Investments 249,722 357,986 0 0 59000-011 Transfer From Fund 011 91,304 0 0 0 59000-029 Transfer From Fund 029-Gax Tax 11,242,812 4,922,697 11,579,320 9,871,560 59000-069 Transfer From Fund 069 2,406,066 2,521,076 2,607,800 2,681,870 TOTAL REVENUES 17,249,995 8,375,100 14,187,120 12,553,430 EXPENDITURES 05917660 SELECT STREET CONSTRUCTION 2,893,383 2,721,754 9,311,570 0 05917661 OCTA BRISTOL ST CORRIDOR IMPS 22,443 207,540 0 0 05917663 HUTA 2103 GAS TAX 355,082 368,974 3,425,000 1,024,000 05917664 Vehicle Impact Fee Program 0 198,085 2,607,800 2,681,870 05917665 HUTA GAS TAX - RMRA 10,887,730 4,553,462 8,154,320 8,847,550 05917667 HUTA GAS TAX - SB1 STATE LOAN 0 261 0 0 05917668 WARNER AVE-TUSTIN CFD 254,506 256,150 0 0 TOTAL EXPENDITURES 14,413,144 8,306,225 23,498,690 12,553,420 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 14,413,144 8,306,225 23,498,690 12,553,420 TOTAL 14,413,144 8,306,225 23,498,690 12,553,420 419 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT SELECT STREET CONSTRUCTION 05917002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 302,936 73,666 0 0 52025 State Grants-Direct 2,839,483 325,180 0 0 57000 Expense Reimbursement 62,584 4,240 0 0 57071 Sale of Land 0 2,949 0 0 57080 Developer Contributions In Lieu 0 13,268 0 0 57960 Rental Of Property 55,088 154,038 0 0 58000 Earning On Investments 249,722 357,986 0 0 59000 Transfer From Fund 011 91,304 0 0 0 59000 Transfer From Fund 029-Gax Tax 11,242,812 4,922,697 11,579,320 9,871,560 59000 Transfer From Fund 069 2,406,066 2,521,076 2,607,800 2,681,870 SUBTOTAL REVENUES 17,249,995 8,375,100 14,187,120 12,553,430 TOTAL 17,249,995 8,375,100 14,187,120 12,553,430 420 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT SELECT STREET CONSTRUCTION 05917660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 0 1,058,500 0 0 66220 Improvements Other Than Building 2,893,383 1,663,254 9,311,570 0 SUBTOTAL CAPITAL 2,893,383 2,721,754 9,311,570 0 TOTAL 2,893,383 2,721,754 9,311,570 0 421 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT OCTA BRISTOL ST CORRIDOR IMPS 05917661 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 6,750 (2,075) 0 0 66220 Improvements Other Than Building 15,693 209,615 0 0 SUBTOTAL CAPITAL 22,443 207,540 0 0 TOTAL 22,443 207,540 0 0 422 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT HUTA 2103 GAS TAX 05917663 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land (1,581) 0 0 0 66220 Improvements Other Than Building 356,663 368,974 3,425,000 1,024,000 SUBTOTAL CAPITAL 355,082 368,974 3,425,000 1,024,000 TOTAL 355,082 368,974 3,425,000 1,024,000 423 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT Vehicle Impact Fee Program 05917664 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 198,085 2,607,800 2,681,870 SUBTOTAL CAPITAL 0 198,085 2,607,800 2,681,870 TOTAL 0 198,085 2,607,800 2,681,870 424 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT HUTA GAS TAX - RMRA 05917665 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 10,887,730 4,553,462 8,154,320 8,847,550 SUBTOTAL CAPITAL 10,887,730 4,553,462 8,154,320 8,847,550 TOTAL 10,887,730 4,553,462 8,154,320 8,847,550 425 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT HUTA GAS TAX - SB1 STATE LOAN 05917667 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 261 0 0 SUBTOTAL CAPITAL 0 261 0 0 TOTAL 0 261 0 0 426 SELECT STREET CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT WARNER AVE-TUSTIN CFD 05917668 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 180,000 0 0 0 66220 Improvements Other Than Building 74,506 256,150 0 0 SUBTOTAL CAPITAL 254,506 256,150 0 0 TOTAL 254,506 256,150 0 0 427 WATER DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53709 Connection Charge 891,809 405,974 409,630 981,000 53712 Water Sales - Regular 38,013,524 43,022,275 45,221,480 44,211,440 53713 Fireline Service Charge 420,444 424,101 385,870 450,000 53714 Basic Service Charge 28,070,633 24,373,395 25,699,660 25,699,660 53715 Re-Connection Charge 9,288 4,941 28,300 28,300 53716 After Hours Service Charge 1,604 748 8,900 8,900 53717 Tag Fee (8) 2,227 17,000 5,000 53720 Penalties & Service Charge 2,653,186 2,800,340 3,013,060 1,013,060 53722 NPDES Water 1,222,664 1,340,052 1,238,000 1,300,000 53725 Water Sales - Miscellaneous 51,622 105,662 85,120 95,000 53735 Water Sales-Recycled Water 167,221 215,458 377,400 210,000 53736 Basic Service Charge-Recycled Water 101,131 121,358 145,580 209,460 53902 Misc Service Charge 7,200 0 0 0 57000 Expense Reimbursement 43,318 19,000 0 0 57006 Expense Reimbursement-Condemn Deposit 0 872 0 0 57010 Miscellaneous Recoveries 89,378 289,754 250,000 250,000 57011 Miscellaneous Cost Refunds 81,181 74,034 0 0 57363 Cell Tower Lease Agreement 18,898 18,898 20,000 21,000 57960 Rental Of Property 341,797 347,968 0 0 57972 Sale of Equipment 6,258 0 0 0 57993 Write Off Collections 9,528 (1) 0 0 58000 Earning On Investments 136,159 111,019 100,000 111,000 58005 Investment Income-Trustee 19,202 1,092,844 0 0 TOTAL REVENUES 72,356,036 74,770,918 77,000,000 74,593,820 EXPENDITURES 06017019 WATER - INTERFUND TRANSFER 20,881,501 28,123,928 1,238,000 1,300,000 06017020 WATER DEBT SERVICE 1,222,328 3,273,760 3,178,060 4,154,400 06017640 WATER UTY WTR PROD & SUPPLY 38,406,034 41,169,885 42,666,450 40,727,460 06017641 WATER SYSTEM MAINT 9,258,605 8,153,715 8,194,150 7,545,490 06017642 WATER-MISC EXPENSES 4,554,748 4,572,630 1,678,640 1,262,570 06017644 WATER QUALITY 2,145,710 2,573,029 2,886,430 2,764,190 06017645 WATER ADMIN/ENGINEERING 8,499,469 8,881,636 12,252,760 12,923,390 06017646 WATER METER SERVICES 1,796,054 2,667,788 4,365,490 3,239,890 06017647 RECYCLED WATER 384,254 612,847 540,020 551,760 06017648 WATER RESOURCES CONSTRUCTION 0 0 0 90,010 TOTAL EXPENDITURES 87,148,704 100,029,217 77,000,000 74,559,160 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 9,819,026 10,954,845 12,443,770 13,649,800 62000 CONTRACTUALS 33,035,203 33,346,650 33,897,890 32,305,370 63000 COMMODITIES 9,745,362 10,175,257 12,869,760 10,060,400 65000 FIXED CHARGES 11,307,986 12,636,068 12,455,110 12,218,520 66000 CAPITAL 876,512 1,204,873 590,550 490,550 67000 DEBT SERVICE 1,483,114 3,587,597 3,504,920 4,534,520 68000 TRANSFERS 20,881,501 28,123,928 1,238,000 1,300,000 TOTAL 87,148,704 100,029,217 77,000,000 74,559,160 428 WATER PUBLIC WORKS ACCOUNTING UNIT PUB WKS WATER REVENUE 06017002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53709 Connection Charge 891,809 405,974 409,630 981,000 53712 Water Sales - Regular 38,013,524 43,022,275 45,221,480 44,211,440 53713 Fireline Service Charge 420,444 424,101 385,870 450,000 53714 Basic Service Charge 28,070,633 24,373,395 25,699,660 25,699,660 53715 Re-Connection Charge 9,288 4,941 28,300 28,300 53716 After Hours Service Charge 1,604 748 8,900 8,900 53717 Tag Fee (8) 2,227 17,000 5,000 53720 Penalties & Service Charge 2,653,186 2,800,340 3,013,060 1,013,060 53722 NPDES Water 1,222,664 1,340,052 1,238,000 1,300,000 53725 Water Sales - Miscellaneous 51,622 105,662 85,120 95,000 53735 Water Sales-Recycled Water 167,221 215,458 377,400 210,000 53736 Basic Service Charge-Recycled Water 101,131 121,358 145,580 209,460 53902 Misc Service Charge 7,200 0 0 0 57000 Expense Reimbursement 43,318 19,000 0 0 57006 Expense Reimbursement-Condemn Deposit 0 872 0 0 57010 Miscellaneous Recoveries 89,378 289,754 250,000 250,000 57011 Miscellaneous Cost Refunds 81,181 74,034 0 0 57363 Cell Tower Lease Agreement 18,898 18,898 20,000 21,000 57960 Rental Of Property 341,797 347,968 0 0 57972 Sale of Equipment 6,258 0 0 0 57993 Write Off Collections 9,528 (1) 0 0 58000 Earning On Investments 136,159 111,019 100,000 111,000 58005 Investment Income-Trustee 19,202 1,092,844 0 0 SUBTOTAL REVENUES 72,356,036 74,770,918 77,000,000 74,593,820 TOTAL 72,356,036 74,770,918 77,000,000 74,593,820 429 WATER PUBLIC WORKS ACCOUNTING UNIT WATER - INTERFUND TRANSFER 06017019 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 057 1,222,664 1,340,052 1,238,000 1,300,000 68000 Transfer to Fund 066 19,658,837 26,783,876 0 0 SUBTOTAL TRANSFERS 20,881,501 28,123,928 1,238,000 1,300,000 TOTAL 20,881,501 28,123,928 1,238,000 1,300,000 430 WATER PUBLIC WORKS ACCOUNTING UNIT WATER DEBT SERVICE 06017020 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 2,250 0 0 0 62401 Trustee Fee 1,749 100 2,000 2,000 SUBTOTAL CONTRACTUALS 3,999 100 2,000 2,000 67100 Principal-Debt Services 0 0 0 849,530 67110 Interest-Debt Services 0 38,618 134,060 257,620 67300 Bond Principal 905,000 1,065,000 910,000 960,000 67310 Bond Interest 313,329 2,170,041 2,132,000 2,085,250 SUBTOTAL DEBT SERVICE 1,218,329 3,273,660 3,176,060 4,152,400 TOTAL 1,222,328 3,273,760 3,178,060 4,154,400 431 WATER PUBLIC WORKS ACCOUNTING UNIT WATER UTY WTR PROD & SUPPLY 06017640 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,757,285 1,623,322 2,037,860 2,331,280 61010 Salaries Cash Out/Separation 11,318 38,762 8,910 23,570 61020 Salaries Part-Time 91,531 120,269 125,570 86,650 61040 Salaries Overtime 640,969 611,858 385,000 385,000 61100 Retirement-Employer Normal Cost 142,088 132,466 191,240 176,260 61102 Retirement- Employer Unfunded- Miscellaneous 185,543 207,687 235,480 299,440 61110 Part-Time Retirement 2,828 3,433 7,020 7,240 61120 Medicare Insurance 36,292 33,749 29,480 33,900 61130 Health Insurance 327,415 309,483 479,230 510,450 61170 Retiree Health Benefits 15,786 14,599 19,900 21,720 61180 Worker Compensation Insurance 104,182 83,693 90,770 98,110 SUBTOTAL SALARIES & BENEFITS 3,315,236 3,179,321 3,610,460 3,973,620 62000 Utilities 3,826,538 3,887,469 3,240,000 3,670,000 62010 Communications 20,625 34,670 25,000 25,000 62120 Training, Transportation, Meetings 26,257 66,717 27,510 27,510 62140 Membership, Subscription & Dues 261,917 15,243 75,000 25,000 62251 Other Agency Services 123,993 2,307 0 75,000 62300 Contract Services-Professional 22,269,975 24,653,904 23,482,100 23,130,380 62321 Maintenance & Repair Improveme 0 0 20,000 0 62322 Maintenance & Repair Machinery 0 0 5,000 0 SUBTOTAL CONTRACTUALS 26,529,304 28,660,310 26,874,610 26,952,890 63001 Miscellaneous Operating Expenses 6,565,844 7,015,010 9,719,350 7,219,690 63300 Gas & Diesel 68,979 55,338 70,360 70,360 63302 Alternative Fuel-Propane 0 5,159 30,000 6,000 SUBTOTAL COMMODITIES 6,634,823 7,075,507 9,819,710 7,296,050 65010 Rental City Equipment 144,741 197,682 149,980 152,430 65011 Equipment Replacement Charges 60,480 91,962 109,010 94,750 65012 Accident Repair & Replacement 5,529 12,278 62,850 90,390 65020 City Yard Rental 0 292,540 0 0 65040 IT Maintenance Charge 91,300 119,069 125,060 121,920 65055 Communications- Landlines 13,986 16,579 17,160 16,540 65100 Insurance Charges 303,406 273,746 287,440 293,300 65105 Benefits Overhead 18,277 17,436 22,490 21,840 65240 Public Works Administrative Ch 0 19,670 288,270 280,200 65400 Indirect Costs 818,935 896,013 1,139,590 1,260,410 SUBTOTAL FIXED CHARGES 1,456,654 1,936,974 2,201,850 2,331,780 66400 Machinery & Equipment 360,937 75,779 0 0 66511 Computer Software Subscriptions 34,714 136,850 77,660 77,660 SUBTOTAL CAPITAL 395,652 212,629 77,660 77,660 67200 Principal-Leases 20,726 35,606 0 0 67301 POB Principal-Misc 7,652 16,256 29,020 42,720 67311 POB Interest - Misc 45,987 53,282 53,140 52,740 SUBTOTAL DEBT SERVICE 74,365 105,144 82,160 95,460 TOTAL 38,406,034 41,169,885 42,666,450 40,727,460 432 WATER PUBLIC WORKS ACCOUNTING UNIT WATER SYSTEM MAINT 06017641 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,379,109 1,427,076 1,467,100 1,625,210 61010 Salaries Cash Out/Separation 0 32,918 0 4,180 61020 Salaries Part-Time 12,034 37,738 20,430 0 61040 Salaries Overtime 491,233 419,300 387,000 387,000 61100 Retirement-Employer Normal Cost 102,298 106,359 113,760 110,110 61102 Retirement- Employer Unfunded- Miscellaneous 133,584 166,754 202,080 231,880 61110 Part-Time Retirement 451 1,415 2,280 0 61120 Medicare Insurance 24,339 25,174 21,220 22,620 61130 Health Insurance 272,105 300,223 382,920 374,460 61170 Retiree Health Benefits 12,347 12,651 14,070 15,030 61180 Worker Compensation Insurance 78,252 70,313 64,720 74,500 SUBTOTAL SALARIES & BENEFITS 2,505,753 2,599,921 2,675,580 2,844,990 62010 Communications 29,457 15,486 19,210 19,210 62120 Training, Transportation, Meetings 32,134 43,169 20,000 20,000 62140 Membership, Subscription & Dues 7,861 1,395 46,000 6,000 62300 Contract Services-Professional 2,619,554 1,445,739 1,480,500 1,480,500 62320 Maintenance & Repair Buildings 2,325 0 25,000 0 62322 Maintenance & Repair Machinery 0 1,633 33,000 0 SUBTOTAL CONTRACTUALS 2,691,330 1,507,422 1,623,710 1,525,710 63001 Miscellaneous Operating Expenses 1,827,325 1,100,465 1,313,400 1,027,700 63300 Gas & Diesel 80,661 78,847 101,360 101,360 SUBTOTAL COMMODITIES 1,907,986 1,179,312 1,414,760 1,129,060 65010 Rental City Equipment 386,002 399,488 282,840 276,130 65011 Equipment Replacement Charges 184,935 232,592 271,440 163,580 65012 Accident Repair & Replacement 7,986 14,776 81,340 7,210 65020 City Yard Rental 228,800 302,716 650,510 410,760 65040 IT Maintenance Charge 95,280 102,413 104,470 101,850 65055 Communications- Landlines 14,595 14,260 14,340 13,810 65100 Insurance Charges 227,892 229,984 210,420 229,470 65105 Benefits Overhead 13,729 14,649 18,790 18,240 65240 Public Works Administrative Ch 0 0 389,730 389,360 65400 Indirect Costs 618,733 716,717 357,410 320,510 SUBTOTAL FIXED CHARGES 1,777,952 2,027,595 2,381,290 1,930,920 66400 Machinery & Equipment 299,311 755,831 0 0 SUBTOTAL CAPITAL 299,311 755,831 0 0 67301 POB Principal-Misc 12,070 19,551 34,900 51,380 67311 POB Interest - Misc 64,204 64,082 63,910 63,430 SUBTOTAL DEBT SERVICE 76,274 83,633 98,810 114,810 TOTAL 9,258,605 8,153,715 8,194,150 7,545,490 433 WATER PUBLIC WORKS ACCOUNTING UNIT WATER-MISC EXPENSES 06017642 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 Utilities 1,999 18,410 0 0 62251 Other Agency Services 14,849 16,320 0 0 SUBTOTAL CONTRACTUALS 16,848 34,730 0 0 65240 Public Works Administrative Ch 0 0 40 40 65500 General Fund Overhead 4,537,900 4,537,900 1,678,600 1,262,530 SUBTOTAL FIXED CHARGES 4,537,900 4,537,900 1,678,640 1,262,570 TOTAL 4,554,748 4,572,630 1,678,640 1,262,570 434 WATER PUBLIC WORKS ACCOUNTING UNIT WATER QUALITY 06017644 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 339,956 484,943 542,960 605,480 61010 Salaries Cash Out/Separation 0 15,306 6,250 6,130 61020 Salaries Part-Time 42,179 6,985 68,220 0 61040 Salaries Overtime 128,542 183,649 120,000 120,000 61100 Retirement-Employer Normal Cost 24,346 26,226 39,220 29,340 61102 Retirement- Employer Unfunded- Miscellaneous 31,792 41,118 41,740 62,990 61110 Part-Time Retirement 1,287 234 2,560 0 61120 Medicare Insurance 6,383 9,394 7,850 8,410 61130 Health Insurance 49,698 85,721 114,270 110,790 61170 Retiree Health Benefits 3,228 4,359 5,200 5,470 61180 Worker Compensation Insurance 21,694 23,589 21,860 27,460 SUBTOTAL SALARIES & BENEFITS 649,106 881,523 970,130 976,070 62010 Communications 8,298 5,955 9,000 9,000 62120 Training, Transportation, Meetings 17,222 28,604 6,150 6,150 62140 Membership, Subscription & Dues 13,879 6,294 18,900 18,900 62300 Contract Services-Professional 676,679 545,651 690,500 545,000 62322 Maintenance & Repair Machinery 0 0 3,000 3,000 SUBTOTAL CONTRACTUALS 716,078 586,503 727,550 582,050 63001 Miscellaneous Operating Expenses 378,573 609,009 609,300 609,300 63300 Gas & Diesel 15,125 15,047 5,100 5,100 SUBTOTAL COMMODITIES 393,698 624,056 614,400 614,400 65010 Rental City Equipment 55,212 59,530 39,920 52,260 65011 Equipment Replacement Charges 20,927 24,586 27,320 16,650 65012 Accident Repair & Replacement 1,788 4,268 4,190 46,140 65040 IT Maintenance Charge 27,020 29,232 28,770 28,050 65055 Communications- Landlines 4,139 3,927 3,950 3,800 65100 Insurance Charges 63,180 77,154 69,620 83,050 65105 Benefits Overhead 3,806 4,914 5,170 5,020 65240 Public Works Administrative Ch 0 0 185,560 181,240 65400 Indirect Costs 167,621 256,799 186,920 148,820 SUBTOTAL FIXED CHARGES 343,693 460,411 551,420 565,030 66400 Machinery & Equipment 24,271 452 0 0 66511 Computer Software Subscriptions 1,171 683 0 0 SUBTOTAL CAPITAL 25,442 1,135 0 0 67301 POB Principal-Misc 2,800 4,535 8,100 11,920 67311 POB Interest - Misc 14,893 14,865 14,830 14,720 SUBTOTAL DEBT SERVICE 17,693 19,400 22,930 26,640 TOTAL 2,145,710 2,573,029 2,886,430 2,764,190 435 WATER PUBLIC WORKS ACCOUNTING UNIT WATER ADMIN/ENGINEERING 06017645 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,662,948 2,037,765 2,587,770 3,047,300 61010 Salaries Cash Out/Separation 0 60,066 8,910 15,210 61020 Salaries Part-Time 107,367 36,646 146,300 105,130 61040 Salaries Overtime 70,117 55,854 70,000 70,000 61100 Retirement-Employer Normal Cost 144,673 179,260 284,420 250,530 61102 Retirement- Employer Unfunded- Miscellaneous 188,919 281,053 302,060 401,980 61110 Part-Time Retirement 4,026 1,374 5,280 6,250 61120 Medicare Insurance 26,944 31,386 39,540 43,970 61130 Health Insurance 191,189 248,855 438,140 530,510 61170 Retiree Health Benefits 15,204 19,644 25,660 28,600 61180 Worker Compensation Insurance 98,989 100,154 101,560 120,540 SUBTOTAL SALARIES & BENEFITS 2,510,376 3,052,057 4,009,640 4,620,020 62010 Communications 9,259 15,411 15,000 15,000 62120 Training, Transportation, Meetings 21,064 23,345 30,000 30,000 62131 SAMA Wellness and Fitness Program Reimbursements 0 300 0 0 62140 Membership, Subscription & Dues 43,710 53,017 25,000 25,000 62300 Contract Services-Professional 2,917,013 2,420,194 2,352,300 1,925,000 62302 Contracted Vendor Personnel Services 29,828 0 0 0 62322 Maintenance & Repair Machinery 167 0 5,000 5,000 SUBTOTAL CONTRACTUALS 3,021,041 2,512,267 2,427,300 2,000,000 63001 Miscellaneous Operating Expenses 115,272 83,143 193,310 193,310 63300 Gas & Diesel 19,001 11,641 5,700 5,700 SUBTOTAL COMMODITIES 134,273 94,784 199,010 199,010 65000 Building Rental 0 0 10,500 0 65010 Rental City Equipment 70,301 77,964 52,510 72,570 65011 Equipment Replacement Charges 15,915 20,052 22,100 20,680 65012 Accident Repair & Replacement 2,169 6,208 0 108,080 65040 IT Maintenance Charge 135,100 145,457 148,380 144,650 65050 IT Department Specific 159,920 164,718 208,290 179,070 65055 Communications- Landlines 20,695 20,254 20,360 19,620 65100 Insurance Charges 288,275 322,384 314,890 361,220 65105 Benefits Overhead 17,366 20,807 26,680 25,910 65240 Public Works Administrative Ch 1,435,810 1,435,810 395,620 421,580 65400 Indirect Costs 602,808 812,748 3,906,180 4,223,720 SUBTOTAL FIXED CHARGES 2,748,359 3,026,402 5,105,510 5,577,100 66400 Machinery & Equipment 0 5,911 0 0 66510 Computer Software 0 20,200 0 0 66511 Computer Software Subscriptions 9,445 86,710 412,890 412,890 SUBTOTAL CAPITAL 9,445 112,821 412,890 412,890 67301 POB Principal-Misc 12,022 19,475 34,760 51,180 67311 POB Interest - Misc 63,952 63,830 63,650 63,190 SUBTOTAL DEBT SERVICE 75,974 83,305 98,410 114,370 TOTAL 8,499,469 8,881,636 12,252,760 12,923,390 436 WATER PUBLIC WORKS ACCOUNTING UNIT WATER METER SERVICES 06017646 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 450,112 636,619 649,380 719,450 61010 Salaries Cash Out/Separation 0 14,293 0 0 61020 Salaries Part-Time 28,205 23,220 41,460 0 61040 Salaries Overtime 91,502 195,282 100,000 100,000 61100 Retirement-Employer Normal Cost 21,385 40,827 43,280 41,830 61102 Retirement- Employer Unfunded- Miscellaneous 27,925 64,011 74,110 77,140 61110 Part-Time Retirement 1,058 871 2,120 0 61120 Medicare Insurance 7,752 11,352 9,380 10,030 61130 Health Insurance 99,884 125,247 141,360 155,760 61170 Retiree Health Benefits 3,942 5,638 6,160 6,590 61180 Worker Compensation Insurance 27,090 31,671 27,450 34,110 SUBTOTAL SALARIES & BENEFITS 758,854 1,149,031 1,094,700 1,144,910 62010 Communications 8,233 16,356 9,170 9,170 62120 Training, Transportation, Meetings 6,409 8,651 7,000 7,000 62140 Membership, Subscription & Dues 1,034 1,008 3,300 3,300 62300 Contract Services-Professional 40,926 18,326 2,220,000 1,220,000 62322 Maintenance & Repair Machinery 0 674 3,000 3,000 SUBTOTAL CONTRACTUALS 56,602 45,016 2,242,470 1,242,470 63001 Miscellaneous Operating Expenses 382,772 705,418 379,100 379,100 63300 Gas & Diesel 18,843 16,026 17,530 17,530 SUBTOTAL COMMODITIES 401,615 721,444 396,630 396,630 65010 Rental City Equipment 65,240 75,896 52,850 47,840 65011 Equipment Replacement Charges 23,620 42,094 50,570 20,350 65012 Accident Repair & Replacement 1,902 4,515 18,680 2,440 65040 IT Maintenance Charge 45,510 47,496 48,450 47,240 65055 Communications- Landlines 6,971 6,614 6,650 6,410 65100 Insurance Charges 78,894 103,591 85,370 101,320 65105 Benefits Overhead 4,753 6,598 8,710 8,460 65240 Public Works Administrative Ch 0 0 49,170 47,990 65400 Indirect Costs 189,244 325,288 190,260 149,450 SUBTOTAL FIXED CHARGES 416,133 612,092 510,710 431,500 66400 Machinery & Equipment 145,910 122,457 100,000 0 66511 Computer Software Subscriptions 753 0 0 0 SUBTOTAL CAPITAL 146,663 122,457 100,000 0 67301 POB Principal-Misc 2,561 4,149 7,410 10,910 67311 POB Interest - Misc 13,626 13,600 13,570 13,470 SUBTOTAL DEBT SERVICE 16,187 17,749 20,980 24,380 TOTAL 1,796,054 2,667,788 4,365,490 3,239,890 437 WATER PUBLIC WORKS ACCOUNTING UNIT RECYCLED WATER 06017647 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 46,839 49,284 49,650 54,220 61040 Salaries Overtime 2,714 11,394 0 0 61100 Retirement-Employer Normal Cost 5,877 6,022 5,880 5,780 61102 Retirement- Employer Unfunded- Miscellaneous 7,675 9,442 11,050 12,220 61120 Medicare Insurance 803 907 720 750 61130 Health Insurance 12,807 13,083 13,320 14,220 61170 Retiree Health Benefits 382 493 490 520 61180 Worker Compensation Insurance 2,602 2,366 2,150 2,480 SUBTOTAL SALARIES & BENEFITS 79,700 92,991 83,260 90,190 62010 Communications 0 303 250 250 SUBTOTAL CONTRACTUALS 0 303 250 250 63001 Miscellaneous Operating Expenses 272,967 480,153 425,250 425,250 SUBTOTAL COMMODITIES 272,967 480,153 425,250 425,250 65040 IT Maintenance Charge 2,840 2,969 3,030 2,950 65055 Communications- Landlines 436 413 420 400 65100 Insurance Charges 7,577 7,738 6,630 7,240 65105 Benefits Overhead 456 493 540 530 65240 Public Works Administrative Ch 0 0 3,330 3,240 65400 Indirect Costs 15,986 23,082 11,740 15,250 SUBTOTAL FIXED CHARGES 27,296 34,694 25,690 29,610 67301 POB Principal-Misc 679 1,100 1,970 2,890 67311 POB Interest - Misc 3,613 3,606 3,600 3,570 SUBTOTAL DEBT SERVICE 4,292 4,706 5,570 6,460 TOTAL 384,254 612,847 540,020 551,760 438 WATER PUBLIC WORKS ACCOUNTING UNIT WATER RESOURCES CONSTRUCTION 06017648 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65400 Indirect Costs 0 0 0 90,010 SUBTOTAL FIXED CHARGES 0 0 0 90,010 TOTAL 0 0 0 90,010 439 ACQUISITION & CONSTRUCTION DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57004 Expense Reimbursement-OCTA 4,324,262 314,476 0 0 57011 Miscellaneous Cost Refunds 2,322 0 0 0 59000-060 Transfer From Fund 060 19,658,837 26,783,876 0 0 TOTAL REVENUES 23,985,420 27,098,352 0 0 EXPENDITURES 06617647 WTR UTY CAPITAL PROJECTS 30,886,950 22,579,022 0 0 TOTAL EXPENDITURES 30,886,950 22,579,022 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 30,886,950 22,579,022 0 0 TOTAL 30,886,950 22,579,022 0 0 440 ACQUISITION & CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT WTR UTY WTR DIV CAPTL EXPENSE 06617002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57004 Expense Reimbursement-OCTA 4,324,262 314,476 0 0 57011 Miscellaneous Cost Refunds 2,322 0 0 0 59000 Transfer From Fund 060 19,658,837 26,783,876 0 0 SUBTOTAL REVENUES 23,985,420 27,098,352 0 0 TOTAL 23,985,420 27,098,352 0 0 441 ACQUISITION & CONSTRUCTION PUBLIC WORKS ACCOUNTING UNIT WTR UTY CAPITAL PROJECTS 06617647 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66301 Water Capital Project 30,886,950 22,579,022 0 0 SUBTOTAL CAPITAL 30,886,950 22,579,022 0 0 TOTAL 30,886,950 22,579,022 0 0 442 REGIONAL TRANSP CENTER DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 138,693 1,363,438 0 0 53808 Rental-Amtrak 31,940 34,843 34,850 34,850 53810 Rental-Greyhound 54,000 55,755 54,000 60,020 53818 Concession-Vending Machines 975 825 900 1,200 53823 Rental-Walsh Construction 241,625 330,738 98,840 104,650 53824 Rental-PGH 96,057 105,886 4,600 77,590 53826 Rental-Aldridge Group 124,332 137,018 102,810 48,070 53827 Rental-State (Umberg) 64,000 76,800 76,800 76,800 53829 Rental-Pacific Coast Shuttles 32,000 36,765 48,540 50,860 53832 Rental-RailWorks 29,766 70,132 0 0 53835 Rental-Ohana Shuttles 1,500 19,650 15,000 0 57960 Rental Of Property 0 0 0 1,500 57990 Miscellaneous Income 1,086 251 0 1,000 58000 Earning On Investments 6,976 9,574 0 0 58005 Investment Income-Trustee 273 1,004 0 0 59000-011 Transfer From Fund 011 1,081,870 1,081,870 1,081,870 898,540 TOTAL REVENUES 1,905,093 3,324,548 1,518,210 1,355,080 EXPENDITURES 06717650 PWA - SARTC OPERATIONS 1,653,467 2,929,492 1,859,870 1,781,230 TOTAL EXPENDITURES 1,653,467 2,929,492 1,859,870 1,781,230 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 70,913 53,213 135,410 33,910 62000 CONTRACTUALS 1,241,501 1,283,098 1,177,700 1,177,700 63000 COMMODITIES 24,716 11,849 15,000 15,000 65000 FIXED CHARGES 157,644 164,339 526,790 548,850 66000 CAPITAL 139,077 1,406,404 0 0 67000 DEBT SERVICE 19,614 10,590 4,970 5,770 TOTAL 1,653,467 2,929,492 1,859,870 1,781,230 443 REGIONAL TRANSP CENTER PUBLIC WORKS ACCOUNTING UNIT PWA - SARTC OPERATIONS 06717002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 138,693 1,363,438 0 0 53808 Rental-Amtrak 31,940 34,843 34,850 34,850 53810 Rental-Greyhound 54,000 55,755 54,000 60,020 53818 Concession-Vending Machines 975 825 900 1,200 53823 Rental-Walsh Construction 241,625 330,738 98,840 104,650 53824 Rental-PGH 96,057 105,886 4,600 77,590 53826 Rental-Aldridge Group 124,332 137,018 102,810 48,070 53827 Rental-State (Umberg) 64,000 76,800 76,800 76,800 53829 Rental-Pacific Coast Shuttles 32,000 36,765 48,540 50,860 53832 Rental-RailWorks 29,766 70,132 0 0 53835 Rental-Ohana Shuttles 1,500 19,650 15,000 0 57960 Rental Of Property 0 0 0 1,500 57990 Miscellaneous Income 1,086 251 0 1,000 58000 Earning On Investments 6,976 9,574 0 0 58005 Investment Income-Trustee 273 1,004 0 0 59000 Transfer From Fund 011 1,081,870 1,081,870 1,081,870 898,540 SUBTOTAL REVENUES 1,905,093 3,324,548 1,518,210 1,355,080 TOTAL 1,905,093 3,324,548 1,518,210 1,355,080 444 REGIONAL TRANSP CENTER PUBLIC WORKS ACCOUNTING UNIT PWA - SARTC OPERATIONS 06717650 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 41,811 18,045 55,730 2,530 61010 Salaries Cash Out/Separation 0 1,655 0 200 61020 Salaries Part-Time 10,936 23,033 48,180 23,640 61040 Salaries Overtime 738 2,075 1,280 1,280 61100 Retirement-Employer Normal Cost 2,010 758 6,410 90 61102 Retirement- Employer Unfunded- Miscellaneous 4,234 1,188 2,530 200 61110 Part-Time Retirement 410 864 1,810 1,670 61120 Medicare Insurance 795 614 1,500 380 61130 Health Insurance 6,321 2,868 13,610 320 61170 Retiree Health Benefits 570 141 550 20 61180 Worker Compensation Insurance 3,090 1,973 3,810 3,580 SUBTOTAL SALARIES & BENEFITS 70,913 53,213 135,410 33,910 62000 Utilities 172,843 213,971 225,000 215,000 62010 Communications 421 144 0 0 62120 Training, Transportation, Meetings 547 530 500 500 62251 Other Agency Services 0 3,799 5,000 4,000 62300 Contract Services-Professional 646,059 606,901 411,550 411,550 62310 Janitorial & Housekeeping 199,443 240,902 265,650 311,570 62320 Maintenance & Repair Buildings 222,189 216,851 270,000 235,080 SUBTOTAL CONTRACTUALS 1,241,501 1,283,098 1,177,700 1,177,700 63001 Miscellaneous Operating Expenses 23,395 6,518 5,000 5,000 63200 Operating Materials & Supplies 1,321 5,331 10,000 10,000 SUBTOTAL COMMODITIES 24,716 11,849 15,000 15,000 65000 Building Rental 91,340 102,711 242,020 0 65040 IT Maintenance Charge 2,900 3,028 0 3,010 65055 Communications- Landlines 444 422 0 410 65100 Insurance Charges 8,998 6,452 36,860 33,160 65105 Benefits Overhead 542 411 560 540 65240 Public Works Administrative Ch 34,960 34,960 158,140 150,760 65400 Indirect Costs 18,460 16,355 89,210 360,970 SUBTOTAL FIXED CHARGES 157,644 164,339 526,790 548,850 66200 Buildings & Building Improvements 19,142 747,304 0 0 66220 Improvements Other Than Building 119,841 658,800 0 0 66511 Computer Software Subscriptions 94 300 0 0 SUBTOTAL CAPITAL 139,077 1,406,404 0 0 67003 Loan Payment-OBF 15,787 6,393 0 0 67301 POB Principal-Misc 606 981 1,760 2,580 67311 POB Interest - Misc 3,222 3,216 3,210 3,190 SUBTOTAL DEBT SERVICE 19,614 10,590 4,970 5,770 TOTAL 1,653,467 2,929,492 1,859,870 1,781,230 445 SANITATION FUND DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53702 Graffiti Restitution-Courts 1,163 2,582 3,000 3,000 53710 Abatement Control Charge 300 900 1,500 40,000 53719 Sanitation Charge 6,059,535 6,139,788 6,060,000 6,060,000 53720 Penalties & Service Charge 268,668 402,325 150,000 150,000 53745 Administrative Hearing Appeal Fee 50 108 0 0 57000 Expense Reimbursement 0 0 500 500 57005 Expense Reimbursement-Floral P 0 1,050 500 500 57010 Miscellaneous Recoveries 33,782 17,979 20,000 20,000 58000 Earning On Investments 49,854 30,950 35,000 35,000 58005 Investment Income-Trustee 7,501 27,328 0 0 59000-011 Transfer From Fund 011 0 0 0 900,000 59000-057 Transfer From Fund 057 200,000 200,000 950,000 200,000 59000-069 Transfer From Fund 069 0 0 750,000 0 TOTAL REVENUES 6,620,853 6,823,010 7,970,500 7,409,000 EXPENDITURES 06817640 PUB WKS-ENVIRONMENT/SANITATION 2,735,125 2,223,166 2,786,590 2,186,770 06817641 PUB WKS-ROADWAY CLEANING 4,869,725 5,909,630 6,257,340 5,710,300 TOTAL EXPENDITURES 7,604,851 8,132,796 9,043,930 7,897,070 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,918,111 2,950,105 3,503,510 2,596,950 62000 CONTRACTUALS 1,677,349 2,603,834 3,164,580 3,064,220 63000 COMMODITIES 368,636 230,509 336,150 327,150 65000 FIXED CHARGES 1,975,826 2,212,866 1,931,460 1,782,630 66000 CAPITAL 580,268 36,457 4,030 5,050 67000 DEBT SERVICE 84,368 99,026 104,200 121,070 TOTAL 7,604,557 8,132,796 9,043,930 7,897,070 446 SANITATION FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-ENVIRONMENT/SANITATION 06817002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53702 Graffiti Restitution-Courts 1,163 2,582 3,000 3,000 53710 Abatement Control Charge 300 900 1,500 40,000 53719 Sanitation Charge 6,059,535 6,139,788 6,060,000 6,060,000 53720 Penalties & Service Charge 268,668 402,325 150,000 150,000 53745 Administrative Hearing Appeal Fee 50 108 0 0 57000 Expense Reimbursement 0 0 500 500 57005 Expense Reimbursement-Floral P 0 1,050 500 500 57010 Miscellaneous Recoveries 33,782 17,979 20,000 20,000 58000 Earning On Investments 49,854 30,950 35,000 35,000 58005 Investment Income-Trustee 7,501 27,328 0 0 59000 Transfer From Fund 011 0 0 0 900,000 59000 Transfer From Fund 057 200,000 200,000 950,000 200,000 59000 Transfer From Fund 069 0 0 750,000 0 SUBTOTAL REVENUES 6,620,853 6,823,010 7,970,500 7,409,000 TOTAL 6,620,853 6,823,010 7,970,500 7,409,000 447 SANITATION FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-ENVIRONMENT/SANITATION 06817640 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 522,985 631,102 701,420 297,750 61010 Salaries Cash Out/Separation 6,182 24,607 12,670 22,080 61020 Salaries Part-Time 10,619 0 0 0 61040 Salaries Overtime (1,117) 1,130 38,530 38,530 61100 Retirement-Employer Normal Cost 42,953 51,341 62,060 13,490 61102 Retirement- Employer Unfunded- Miscellaneous 56,089 80,494 85,800 103,030 61110 Part-Time Retirement 398 0 0 0 61120 Medicare Insurance 8,122 9,869 10,160 4,150 61130 Health Insurance 84,044 97,226 123,780 34,420 61170 Retiree Health Benefits 5,057 5,944 6,810 2,700 61180 Worker Compensation Insurance 30,173 30,293 27,390 33,340 SUBTOTAL SALARIES & BENEFITS 765,505 932,006 1,068,620 549,490 62010 Communications 9,922 13,042 7,520 16,520 62120 Training, Transportation, Meetings 666 0 5,670 5,670 62130 Tuition Reimbursement 333 0 4,120 4,120 62140 Membership, Subscription & Dues 450 450 2,370 2,370 62300 Contract Services-Professional 563,965 246,572 500,000 500,000 62322 Maintenance & Repair Machinery 0 0 500 500 SUBTOTAL CONTRACTUALS 575,337 260,064 520,180 529,180 63001 Miscellaneous Operating Expenses 149,675 24,205 95,200 86,200 63300 Gas & Diesel 77,053 89,400 49,300 49,300 SUBTOTAL COMMODITIES 226,728 113,605 144,500 135,500 65010 Rental City Equipment 174,816 204,296 184,170 161,770 65011 Equipment Replacement Charges 66,797 105,679 123,440 41,830 65012 Accident Repair & Replacement 5,756 13,410 17,290 44,600 65040 IT Maintenance Charge 35,550 40,075 40,880 38,380 65055 Communications- Landlines 5,446 5,580 5,610 5,200 65100 Insurance Charges 87,872 99,083 93,070 105,190 65105 Benefits Overhead 5,293 6,311 7,350 6,870 65240 Public Works Administrative Ch 173,300 173,300 406,300 383,200 65400 Indirect Costs 175,209 240,501 141,500 146,960 SUBTOTAL FIXED CHARGES 730,040 888,234 1,019,610 934,000 66400 Machinery & Equipment 412,819 1,182 0 0 66511 Computer Software Subscriptions 935 1,320 3,250 3,250 SUBTOTAL CAPITAL 413,754 2,501 3,250 3,250 67200 Principal-Leases 282 1,009 0 0 67301 POB Principal-Misc 3,716 6,019 10,750 15,820 67311 POB Interest - Misc 19,765 19,727 19,680 19,530 SUBTOTAL DEBT SERVICE 23,762 26,755 30,430 35,350 TOTAL 2,735,125 2,223,166 2,786,590 2,186,770 448 SANITATION FUND PUBLIC WORKS ACCOUNTING UNIT PUB WKS-ROADWAY CLEANING 06817641 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,378,901 1,280,560 1,516,250 1,174,410 61010 Salaries Cash Out/Separation 49,537 59,945 12,670 22,080 61020 Salaries Part-Time 15,591 27,214 0 0 61040 Salaries Overtime 11,166 12,034 104,000 104,000 61100 Retirement-Employer Normal Cost 127,393 110,386 150,310 104,940 61102 Retirement- Employer Unfunded- Miscellaneous 166,354 173,068 194,320 273,120 61110 Part-Time Retirement 585 1,021 0 0 61120 Medicare Insurance 22,910 22,342 21,960 16,380 61130 Health Insurance 287,517 255,420 352,590 270,790 61170 Retiree Health Benefits 12,984 12,225 14,880 11,050 61180 Worker Compensation Insurance 79,668 63,885 67,910 70,690 SUBTOTAL SALARIES & BENEFITS 2,152,605 2,018,099 2,434,890 2,047,460 62010 Communications 9,790 7,945 15,940 15,940 62120 Training, Transportation, Meetings 1,158 1,140 4,500 4,500 62140 Membership, Subscription & Dues 120 120 2,100 2,100 62300 Contract Services-Professional 1,090,944 2,334,565 2,621,860 2,512,500 SUBTOTAL CONTRACTUALS 1,102,012 2,343,770 2,644,400 2,535,040 63001 Miscellaneous Operating Expenses 126,569 104,286 171,650 171,650 63300 Gas & Diesel 15,338 12,618 20,000 20,000 SUBTOTAL COMMODITIES 141,907 116,903 191,650 191,650 65010 Rental City Equipment 79,454 85,027 62,050 58,550 65011 Equipment Replacement Charges 35,895 47,220 55,090 15,820 65012 Accident Repair & Replacement 2,521 4,749 3,650 29,880 65020 City Yard Rental 107,600 142,325 155,460 63,980 65040 IT Maintenance Charge 77,360 101,523 103,560 99,490 65055 Communications- Landlines 11,851 14,136 14,210 13,490 65100 Insurance Charges 232,015 208,957 210,780 207,960 65105 Benefits Overhead 13,977 13,309 18,620 17,820 65240 Public Works Administrative Ch 205,330 205,330 0 0 65400 Indirect Costs 479,783 502,055 288,430 341,640 SUBTOTAL FIXED CHARGES 1,245,787 1,324,632 911,850 848,630 66200 Buildings & Building Improvements 164,630 32,142 0 0 66511 Computer Software Subscriptions 1,884 1,813 780 1,800 SUBTOTAL CAPITAL 166,514 33,955 780 1,800 67200 Principal-Leases 3,661 9,831 0 0 67301 POB Principal-Misc 9,011 14,597 26,060 38,360 67311 POB Interest - Misc 47,934 47,843 47,710 47,360 SUBTOTAL DEBT SERVICE 60,606 72,271 73,770 85,720 TOTAL 4,869,432 5,909,630 6,257,340 5,710,300 449 REFUSE COLLECTION SERVICE DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 573 631,588 0 0 53718 Refuse Collection Charge 13,149,307 14,019,004 14,791,200 15,341,870 53720 Penalties & Service Charge 775,032 1,171,620 875,000 300,000 53724 NPDES Refuse Non-Residential 9 0 0 0 53729 Refuse Vehicle Impact 2,406,066 2,521,076 2,607,800 2,681,870 53742 Refuse Admin Fee 2,469,898 2,587,959 2,676,990 2,753,020 53743 NPDES Fee 1,072,115 1,123,362 1,162,010 1,195,010 53744 Clean Business Initiative Fee 108,687 57,525 57,530 59,160 53750 Residential C&D Review Fee 0 0 53,700 53,700 53751 Commercial C&D Review Fee 0 0 47,800 47,800 55600 Administrative Citations 400 8,000 25,000 20,000 57010 Miscellaneous Recoveries 53,631 85,278 115,000 0 57702 County Waste Importation 795,226 902,530 0 490,000 58000 Earning On Investments 82,372 124,495 45,000 100,000 58005 Investment Income-Trustee 615 2,259 0 0 TOTAL REVENUES 20,913,932 23,234,697 22,457,030 23,042,430 EXPENDITURES 06917019 REFUSE INTERFUND TRANSFER 3,478,190 3,644,438 4,519,810 3,876,880 06917640 REFUSE COLLECTION SERVICE 16,528,229 17,476,738 18,620,880 22,875,030 TOTAL EXPENDITURES 20,006,419 21,121,176 23,140,690 26,751,910 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,175,734 1,220,518 1,544,020 1,581,720 62000 CONTRACTUALS 14,274,245 15,083,345 15,827,780 19,843,450 63000 COMMODITIES 55,719 69,683 90,000 45,000 65000 FIXED CHARGES 897,324 1,015,144 1,097,940 1,359,980 66000 CAPITAL 107,349 68,468 38,000 18,000 67000 DEBT SERVICE 17,857 19,580 23,140 26,880 68000 TRANSFERS 3,478,190 3,644,438 4,519,810 3,876,880 TOTAL 20,006,419 21,121,176 23,140,690 26,751,910 450 REFUSE COLLECTION SERVICE PUBLIC WORKS ACCOUNTING UNIT REFUSE COLLECTION REVENUE 06917002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 573 631,588 0 0 53718 Refuse Collection Charge 13,149,307 14,019,004 14,791,200 15,341,870 53720 Penalties & Service Charge 775,032 1,171,620 875,000 300,000 53724 NPDES Refuse Non-Residential 9 0 0 0 53729 Refuse Vehicle Impact 2,406,066 2,521,076 2,607,800 2,681,870 53742 Refuse Admin Fee 2,469,898 2,587,959 2,676,990 2,753,020 53743 NPDES Fee 1,072,115 1,123,362 1,162,010 1,195,010 53744 Clean Business Initiative Fee 108,687 57,525 57,530 59,160 53750 Residential C&D Review Fee 0 0 53,700 53,700 53751 Commercial C&D Review Fee 0 0 47,800 47,800 55600 Administrative Citations 400 8,000 25,000 20,000 57010 Miscellaneous Recoveries 53,631 85,278 115,000 0 57702 County Waste Importation 795,226 902,530 0 490,000 58000 Earning On Investments 82,372 124,495 45,000 100,000 58005 Investment Income-Trustee 615 2,259 0 0 SUBTOTAL REVENUES 20,913,932 23,234,697 22,457,030 23,042,430 TOTAL 20,913,932 23,234,697 22,457,030 23,042,430 451 REFUSE COLLECTION SERVICE PUBLIC WORKS ACCOUNTING UNIT REFUSE INTERFUND TRANSFER 06917019 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 057 1,072,124 1,123,362 1,162,010 1,195,010 68000 Transfer to Fund 059 2,406,066 2,521,076 2,607,800 2,681,870 68000 Transfer to Fund 068 0 0 750,000 0 SUBTOTAL TRANSFERS 3,478,190 3,644,438 4,519,810 3,876,880 TOTAL 3,478,190 3,644,438 4,519,810 3,876,880 452 REFUSE COLLECTION SERVICE PUBLIC WORKS ACCOUNTING UNIT REFUSE COLLECTION SERVICE 06917640 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 776,982 732,676 934,570 1,000,150 61010 Salaries Cash Out/Separation 0 59,449 4,940 0 61020 Salaries Part-Time 45,006 23,601 48,160 27,020 61040 Salaries Overtime 18,958 47,575 50,000 50,000 61100 Retirement-Employer Normal Cost 59,014 68,931 92,350 96,800 61102 Retirement- Employer Unfunded- Miscellaneous 77,061 108,073 123,620 159,250 61110 Part-Time Retirement 1,690 885 1,810 1,010 61120 Medicare Insurance 11,874 12,184 14,240 14,330 61130 Health Insurance 131,396 123,777 222,720 179,900 61170 Retiree Health Benefits 7,422 6,953 9,160 9,520 61180 Worker Compensation Insurance 46,331 36,413 42,450 43,740 SUBTOTAL SALARIES & BENEFITS 1,175,734 1,220,518 1,544,020 1,581,720 62010 Communications 6,079 4,018 10,000 10,000 62120 Training, Transportation, Meetings 856 269 15,000 15,000 62140 Membership, Subscription & Dues 519 0 2,500 2,500 62300 Contract Services-Professional 14,251,286 15,079,058 15,800,280 19,815,950 62302 Contracted Vendor Personnel Services 15,505 0 0 0 SUBTOTAL CONTRACTUALS 14,274,245 15,083,345 15,827,780 19,843,450 63001 Miscellaneous Operating Expenses 42,250 55,309 60,000 30,000 63300 Gas & Diesel 13,469 14,373 30,000 15,000 SUBTOTAL COMMODITIES 55,719 69,683 90,000 45,000 65000 Building Rental 0 0 20,990 0 65010 Rental City Equipment 24,997 32,215 32,790 30,830 65011 Equipment Replacement Charges 6,108 9,494 10,020 4,370 65012 Accident Repair & Replacement 1,176 2,424 0 0 65040 IT Maintenance Charge 65,420 62,339 69,650 56,090 65055 Communications- Landlines 10,021 8,680 9,560 7,610 65100 Insurance Charges 134,925 119,100 131,400 131,270 65105 Benefits Overhead 8,128 7,586 12,520 10,050 65240 Public Works Administrative Ch 369,920 467,520 512,650 474,120 65400 Indirect Costs 276,629 305,785 298,360 645,640 SUBTOTAL FIXED CHARGES 897,324 1,015,144 1,097,940 1,359,980 66400 Machinery & Equipment 107,009 54,931 0 0 66511 Computer Software Subscriptions 340 13,537 38,000 18,000 SUBTOTAL CAPITAL 107,349 68,468 38,000 18,000 67301 POB Principal-Misc 2,826 4,577 8,170 12,030 67311 POB Interest - Misc 15,031 15,003 14,970 14,850 SUBTOTAL DEBT SERVICE 17,857 19,580 23,140 26,880 TOTAL 16,528,229 17,476,738 18,620,880 22,875,030 453 EQUIPMENT REPLACEMENT DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56003 Non-Enterprise ERC 872,706 1,206,270 1,413,660 35,820 56004 Enterprise ERC 565,910 754,216 598,120 488,570 58000 Earning On Investments 101,999 105,466 40,000 40,000 TOTAL REVENUES 1,540,615 2,065,952 2,051,780 564,390 EXPENDITURES 07017100 EQUIPMENT REPLACEMENT 1,462,746 3,735,142 2,536,780 2,297,050 TOTAL EXPENDITURES 1,462,746 3,735,142 2,536,780 2,297,050 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 1,462,746 3,735,142 2,536,780 2,297,050 TOTAL 1,462,746 3,735,142 2,536,780 2,297,050 454 EQUIPMENT REPLACEMENT PUBLIC WORKS ACCOUNTING UNIT EQUIPMENT REPLACEMENT 07017002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56003 Non-Enterprise ERC 872,706 1,206,270 1,413,660 35,820 56004 Enterprise ERC 565,910 754,216 598,120 488,570 58000 Earning On Investments 101,999 105,466 40,000 40,000 SUBTOTAL REVENUES 1,540,615 2,065,952 2,051,780 564,390 TOTAL 1,540,615 2,065,952 2,051,780 564,390 455 EQUIPMENT REPLACEMENT PUBLIC WORKS ACCOUNTING UNIT EQUIPMENT REPLACEMENT 07017100 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66400 Machinery & Equipment 1,462,746 3,735,142 2,536,780 2,297,050 SUBTOTAL CAPITAL 1,462,746 3,735,142 2,536,780 2,297,050 TOTAL 1,462,746 3,735,142 2,536,780 2,297,050 456 CIVIC CENTER MAINTENANCE DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53322 Civic Center Project Charges 0 158,647 1,000,000 3,590,000 53323 Civic Center Maintenance Charges 1,867,320 2,285,879 2,490,000 0 53324 Civic Center Police Security 1,835,422 0 0 0 59000-011 Transfer From Fund 011 600,000 0 0 0 TOTAL REVENUES 4,302,742 2,444,526 3,490,000 3,590,000 EXPENDITURES 07417655 CIVIC CENTER MAINTENANCE 1,981,000 2,777,744 3,490,000 3,590,000 07417656 CIVIC CENTER AUTHORITY 600,000 0 0 0 TOTAL EXPENDITURES 2,581,000 2,777,744 3,490,000 3,590,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 203,012 255,979 445,630 474,870 62000 CONTRACTUALS 1,613,438 1,866,214 1,878,670 2,010,920 63000 COMMODITIES 53,188 22,338 30,500 30,500 65000 FIXED CHARGES 97,323 121,815 222,100 158,180 66000 CAPITAL 0 500,300 900,000 900,300 67000 DEBT SERVICE 3,923 0 0 0 68000 TRANSFERS 10,117 11,097 13,100 15,230 69000 MISCELLANEOUS 600,000 0 0 0 TOTAL 2,581,000 2,777,744 3,490,000 3,590,000 457 CIVIC CENTER MAINTENANCE PUBLIC WORKS ACCOUNTING UNIT NON-DEPARTMENT CIVIC CENTER 07417002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53322 Civic Center Project Charges 0 158,647 1,000,000 3,590,000 53323 Civic Center Maintenance Charges 1,867,320 2,285,879 2,490,000 0 53324 Civic Center Police Security 1,835,422 0 0 0 59000 Transfer From Fund 011 600,000 0 0 0 SUBTOTAL REVENUES 4,302,742 2,444,526 3,490,000 3,590,000 TOTAL 4,302,742 2,444,526 3,490,000 3,590,000 458 CIVIC CENTER MAINTENANCE PUBLIC WORKS ACCOUNTING UNIT CIVIC CENTER MAINTENANCE 07417655 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 140,922 155,300 272,790 303,590 61010 Salaries Cash Out/Separation 0 2,975 0 0 61040 Salaries Overtime 0 5,001 0 0 61100 Retirement-Employer Normal Cost 18,017 18,978 32,270 32,420 61102 Retirement- Employer Unfunded- Miscellaneous 12,010 29,754 34,590 45,930 61120 Medicare Insurance 2,174 2,420 3,960 4,230 61130 Health Insurance 29,849 32,580 89,400 74,640 61170 Retiree Health Benefits 0 1,511 2,730 2,920 61180 Worker Compensation Insurance 40 7,461 9,890 11,140 SUBTOTAL SALARIES & BENEFITS 203,012 255,979 445,630 474,870 62000 Utilities 315,846 289,414 348,400 346,850 62010 Communications 2,249 1,138 3,280 3,280 62320 Maintenance & Repair Buildings 1,295,343 1,575,663 1,526,990 1,660,790 SUBTOTAL CONTRACTUALS 1,613,438 1,866,214 1,878,670 2,010,920 63200 Operating Materials & Supplies 50,000 20,929 30,000 30,000 63300 Gas & Diesel 3,188 1,409 500 500 SUBTOTAL COMMODITIES 53,188 22,338 30,500 30,500 65010 Rental City Equipment 7,104 7,260 8,930 5,360 65012 Accident Repair & Replacement 252 564 670 0 65030 IT Wireless Charges 0 0 0 1,670 65040 IT Maintenance Charge 22,750 23,748 24,220 23,620 65055 Communications- Landlines 9,585 3,307 3,320 3,200 65100 Insurance Charges 9,876 24,403 29,250 31,940 65105 Benefits Overhead 10 1,554 4,360 4,230 65240 Public Works Administrative Ch 0 0 0 1,400 65400 Indirect Costs 47,746 60,978 151,350 86,760 SUBTOTAL FIXED CHARGES 97,323 121,815 222,100 158,180 66220 Improvements Other Than Building 0 500,000 900,000 900,000 66511 Computer Software Subscriptions 0 300 0 300 SUBTOTAL CAPITAL 0 500,300 900,000 900,300 67003 Loan Payment-OBF 3,923 0 0 0 SUBTOTAL DEBT SERVICE 3,923 0 0 0 68001 POB Misc Xfer to Fund 406 10,117 11,097 13,100 15,230 SUBTOTAL TRANSFERS 10,117 11,097 13,100 15,230 TOTAL 1,981,000 2,777,744 3,490,000 3,590,000 459 CIVIC CENTER MAINTENANCE PUBLIC WORKS ACCOUNTING UNIT CIVIC CENTER AUTHORITY 07417656 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69135 Payment to Subagent 600,000 0 0 0 SUBTOTAL MISCELLANEOUS 600,000 0 0 0 TOTAL 600,000 0 0 0 460 FLEET MAINTENANCE DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53902 Misc Service Charge 86,182 542,591 200,000 550,000 56000 Charges To Departments 5,222,035 5,341,020 3,707,670 4,197,020 56006 Accident Repair & Replacement 319,683 546,046 2,546,640 2,552,220 57000 Expense Reimbursement 1,418 71,763 8,400 40,000 57972 Sale of Equipment 73,707 105,305 115,000 115,000 58000 Earning On Investments 10,884 14,913 7,340 15,000 58005 Investment Income-Trustee 7,843 20,742 0 0 TOTAL REVENUES 5,721,753 6,642,381 6,585,050 7,469,240 EXPENDITURES 07517100 EQUIP MAINT-GARAGE OPERATION 5,629,307 6,445,978 6,585,050 7,146,960 07517101 EQUIP REPLACEMENT 3,180 0 0 0 TOTAL EXPENDITURES 5,632,487 6,445,978 6,585,050 7,146,960 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,561,395 2,778,494 3,118,860 3,341,020 62000 CONTRACTUALS 732,513 684,369 660,330 653,440 63000 COMMODITIES 595,461 794,069 624,550 611,620 65000 FIXED CHARGES 1,621,835 2,053,851 2,028,150 2,345,370 66000 CAPITAL 10,329 10,971 14,100 33,920 67000 DEBT SERVICE 110,953 124,224 139,060 161,590 TOTAL 5,632,487 6,445,978 6,585,050 7,146,960 461 FLEET MAINTENANCE PUBLIC WORKS ACCOUNTING UNIT FLEET MAINTENANCE 07517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53902 Misc Service Charge 86,182 542,591 200,000 550,000 56000 Charges To Departments 5,222,035 5,341,020 3,707,670 4,197,020 56006 Accident Repair & Replacement 319,683 546,046 2,546,640 2,552,220 57000 Expense Reimbursement 1,418 71,763 8,400 40,000 57972 Sale of Equipment 73,707 105,305 115,000 115,000 58000 Earning On Investments 10,884 14,913 7,340 15,000 58005 Investment Income-Trustee 7,843 20,742 0 0 SUBTOTAL REVENUES 5,721,753 6,642,381 6,585,050 7,469,240 TOTAL 5,721,753 6,642,381 6,585,050 7,469,240 462 FLEET MAINTENANCE PUBLIC WORKS ACCOUNTING UNIT EQUIP MAINT-GARAGE OPERATION 07517100 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,796,669 1,858,687 2,125,200 2,246,900 61010 Salaries Cash Out/Separation 754 42,551 0 36,380 61020 Salaries Part-Time 10,532 21,404 22,060 22,060 61040 Salaries Overtime 38,478 56,607 10,000 10,000 61100 Retirement-Employer Normal Cost 129,084 138,892 161,760 167,710 61102 Retirement- Employer Unfunded- Miscellaneous 169,481 217,762 262,300 272,530 61110 Part-Time Retirement 395 803 830 830 61120 Medicare Insurance 26,031 27,327 31,090 31,610 61130 Health Insurance 271,476 307,115 396,070 430,900 61170 Retiree Health Benefits 16,737 17,102 20,380 20,950 61180 Worker Compensation Insurance 101,759 90,244 89,170 101,150 SUBTOTAL SALARIES & BENEFITS 2,561,395 2,778,494 3,118,860 3,341,020 62010 Communications 3,398 3,636 3,400 3,400 62120 Training, Transportation, Meetings 28,001 19,005 16,890 10,000 62140 Membership, Subscription & Dues 6,964 5,664 4,250 4,250 62251 Other Agency Services 1,507 2,009 1,620 1,620 62300 Contract Services-Professional 173,391 119,641 108,300 108,300 62322 Maintenance & Repair Machinery 519,252 534,413 525,870 525,870 SUBTOTAL CONTRACTUALS 732,513 684,369 660,330 653,440 63001 Miscellaneous Operating Expenses 32,930 12,084 24,930 12,000 63101 Tool Allowances 11,400 11,979 16,500 16,500 63202 Operating Materials & Supplies 535,974 755,956 569,950 569,950 63300 Gas & Diesel 15,157 14,049 13,170 13,170 SUBTOTAL COMMODITIES 595,461 794,069 624,550 611,620 65010 Rental City Equipment 0 0 0 150,460 65012 Accident Repair & Replacement 0 0 0 13,760 65020 City Yard Rental 488,500 646,339 706,260 821,980 65040 IT Maintenance Charge 121,510 126,814 129,360 126,110 65055 Communications- Landlines 18,612 17,658 17,750 17,100 65100 Insurance Charges 296,352 295,173 274,280 307,690 65105 Benefits Overhead 17,852 18,801 23,260 22,590 65240 Public Works Administrative Ch 65,520 214,500 556,980 537,890 65400 Indirect Costs 610,309 734,566 320,260 347,790 SUBTOTAL FIXED CHARGES 1,618,655 2,053,851 2,028,150 2,345,370 66511 Computer Software Subscriptions 10,329 10,971 14,100 33,920 SUBTOTAL CAPITAL 10,329 10,971 14,100 33,920 67200 Principal-Leases 3,605 6,518 0 0 67301 POB Principal-Misc 16,987 27,517 49,120 72,310 67311 POB Interest - Misc 90,361 90,189 89,940 89,280 SUBTOTAL DEBT SERVICE 110,953 124,224 139,060 161,590 TOTAL 5,629,307 6,445,978 6,585,050 7,146,960 463 FLEET MAINTENANCE PUBLIC WORKS ACCOUNTING UNIT EQUIP REPLACEMENT 07517101 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65240 Public Works Administrative Ch 3,180 0 0 0 SUBTOTAL FIXED CHARGES 3,180 0 0 0 TOTAL 3,180 0 0 0 464 STORES & PROPERTY CONTROL DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56001 Gas & Diesel Dept Charge Back 1,533,761 0 0 0 56002 Store Administrative Charge Back 307,526 0 0 0 57010 Miscellaneous Recoveries 7,639 0 0 0 57972 Sale of Equipment 20,910 0 0 0 57973 Sale of CNG-Compress Natural Gas 99,963 0 0 0 57974 Sale of Propane 48,330 0 0 0 59000-011 Transfer From Fund 011 850,000 0 0 0 TOTAL REVENUES 2,868,130 0 0 0 465 STORES & PROPERTY CONTROL PUBLIC WORKS ACCOUNTING UNIT STORES & PROPERTY CONTROL 07617002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56001 Gas & Diesel Dept Charge Back 1,533,761 0 0 0 56002 Store Administrative Charge Back 307,526 0 0 0 57010 Miscellaneous Recoveries 7,639 0 0 0 57972 Sale of Equipment 20,910 0 0 0 57973 Sale of CNG-Compress Natural Gas 99,963 0 0 0 57974 Sale of Propane 48,330 0 0 0 59000 Transfer From Fund 011 850,000 0 0 0 SUBTOTAL REVENUES 2,868,130 0 0 0 TOTAL 2,868,130 0 0 0 466 CITY YARD OPERATION DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53739 Rental-Serco 3,240 17,010 9,700 9,700 53804 Parking Meter & Facilities Revenue 13,800 18,209 4,100 10,450 53826 Rental-Aldridge Group 7,500 2,472 0 0 56001 Gas & Diesel Dept Charge Back 0 1,269,603 1,560,000 1,302,570 56115 Rental Corporate Yard - PD 15,600 20,646 134,380 0 56117 Rental Corporate Yard - Building Maintenance 0 0 0 41,810 56118 Rental Corporate Yard - PWA Administration 0 0 0 9,200 56119 Rental Corporate Yard - Stormwater 0 0 0 6,530 56200 Fleet Maintenance 488,500 646,339 569,770 821,980 56201 Traffic Signal Maintenance 7,800 10,295 57,920 75,590 56202 Street Maintenance 0 0 308,880 63,980 56203 Roadway Cleaning 107,600 142,325 32,060 63,980 56204 Street Tree 25,600 33,905 7,640 63,980 56205 Park Maintenance 107,600 142,325 192,680 126,150 56206 Store 221,100 0 0 0 56207 Water Maintenance 228,800 595,256 451,200 821,520 57010 Miscellaneous Recoveries 975 4,939 1,000 5,000 57973 Sale of CNG-Compress Natural Gas 0 121,293 131,500 120,000 57974 Sale of Propane 0 38,654 42,500 50,000 TOTAL REVENUES 1,228,115 3,063,271 3,503,330 3,592,440 EXPENDITURES 08517138 CITY YARD OPERATIONS 1,606,385 3,029,484 2,489,290 3,572,320 TOTAL EXPENDITURES 1,606,385 3,029,484 2,489,290 3,572,320 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 7,990 10,698 70,390 38,740 62000 CONTRACTUALS 370,318 201,177 296,750 296,750 63000 COMMODITIES 43,523 1,480,874 1,323,110 1,493,110 65000 FIXED CHARGES 1,183,309 1,335,371 797,420 1,741,840 67000 DEBT SERVICE 1,245 1,365 1,620 1,880 TOTAL 1,606,385 3,029,484 2,489,290 3,572,320 467 CITY YARD OPERATION PUBLIC WORKS ACCOUNTING UNIT CITY YARD OPERATIONS REVENUE 08517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53739 Rental-Serco 3,240 17,010 9,700 9,700 53804 Parking Meter & Facilities Revenue 13,800 18,209 4,100 10,450 53826 Rental-Aldridge Group 7,500 2,472 0 0 56001 Gas & Diesel Dept Charge Back 0 1,269,603 1,560,000 1,302,570 56115 Rental Corporate Yard - PD 15,600 20,646 134,380 0 56117 Rental Corporate Yard - Building Maintenance 0 0 0 41,810 56118 Rental Corporate Yard - PWA Administration 0 0 0 9,200 56119 Rental Corporate Yard - Stormwater 0 0 0 6,530 56200 Fleet Maintenance 488,500 646,339 569,770 821,980 56201 Traffic Signal Maintenance 7,800 10,295 57,920 75,590 56202 Street Maintenance 0 0 308,880 63,980 56203 Roadway Cleaning 107,600 142,325 32,060 63,980 56204 Street Tree 25,600 33,905 7,640 63,980 56205 Park Maintenance 107,600 142,325 192,680 126,150 56206 Store 221,100 0 0 0 56207 Water Maintenance 228,800 595,256 451,200 821,520 57010 Miscellaneous Recoveries 975 4,939 1,000 5,000 57973 Sale of CNG-Compress Natural Gas 0 121,293 131,500 120,000 57974 Sale of Propane 0 38,654 42,500 50,000 SUBTOTAL REVENUES 1,228,115 3,063,271 3,503,330 3,592,440 TOTAL 1,228,115 3,063,271 3,503,330 3,592,440 468 CITY YARD OPERATION PUBLIC WORKS ACCOUNTING UNIT CITY YARD OPERATIONS 08517138 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular (914) 0 20,550 22,440 61020 Salaries Part-Time 6,390 0 32,330 0 61040 Salaries Overtime 3,946 10,698 3,500 3,500 61100 Retirement-Employer Normal Cost (182) 0 2,430 2,400 61110 Part-Time Retirement 240 0 1,210 0 61120 Medicare Insurance 72 0 300 310 61130 Health Insurance (1,844) 0 8,000 8,540 61170 Retiree Health Benefits 0 0 210 220 61180 Worker Compensation Insurance 282 0 1,860 1,330 SUBTOTAL SALARIES & BENEFITS 7,990 10,698 70,390 38,740 62010 Communications 13,245 13,748 10,750 10,750 62251 Other Agency Services 36,107 4,097 26,000 26,000 62300 Contract Services-Professional 311,064 183,332 250,000 250,000 62320 Maintenance & Repair Buildings 9,903 0 5,000 5,000 62322 Maintenance & Repair Machinery 0 0 5,000 5,000 SUBTOTAL CONTRACTUALS 370,318 201,177 296,750 296,750 63001 Miscellaneous Operating Expenses 43,467 45,001 20,540 20,540 63300 Gas & Diesel 56 1,309,590 1,302,570 1,302,570 63301 Alternative Fuel-CNG 0 97,475 0 120,000 63302 Alternative Fuel-Propane 0 28,808 0 50,000 SUBTOTAL COMMODITIES 43,523 1,480,874 1,323,110 1,493,110 65000 Building Rental 1,136,700 1,278,205 520,510 0 65010 Rental City Equipment 17,444 18,985 4,350 16,380 65011 Equipment Replacement Charges 0 0 2,300 0 65012 Accident Repair & Replacement 347 1,212 37,620 0 65040 IT Maintenance Charge 3,130 5,311 1,820 1,770 65055 Communications- Landlines 479 738 250 240 65100 Insurance Charges 820 0 22,880 78,340 65105 Benefits Overhead 49 0 330 320 65240 Public Works Administrative Ch 21,300 26,850 121,750 105,450 65400 Indirect Costs 3,040 4,069 85,610 1,539,340 SUBTOTAL FIXED CHARGES 1,183,309 1,335,371 797,420 1,741,840 67301 POB Principal-Misc 197 319 570 840 67311 POB Interest - Misc 1,048 1,046 1,050 1,040 SUBTOTAL DEBT SERVICE 1,245 1,365 1,620 1,880 TOTAL 1,606,385 3,029,484 2,489,290 3,572,320 469 PUB WKS-ADMIN & PLANNING DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 51702 Parking Permit Fees 348,585 358,334 370,000 370,000 51704 Street Construction Permits 519 109,277 190,000 0 51708 CIP Construction Projects Permits 190,133 306,185 365,000 365,000 53740 Small Cell App Fee for City Facilities 5,631 0 20,000 10,000 53749 Tree Removal-Land Development Related Processing Fee 1,832 0 0 0 56000 Charges To Departments 5,935,950 6,204,760 6,450,470 6,239,310 56305 Engineering Service Charge 1,874,049 1,678,260 2,000,000 2,000,000 57010 Miscellaneous Recoveries 565 45 0 0 57790 Abandonment Processing (4,224) 4,698 3,000 3,000 58000 Earning On Investments 39,817 39,907 0 0 58005 Investment Income-Trustee 9,820 35,853 0 0 TOTAL REVENUES 8,402,676 8,737,319 9,398,470 8,987,310 EXPENDITURES 10117601 PUB WKS-ADMIN SERVICES 5,442,825 5,280,329 6,074,860 6,358,090 10117605 PUB WKS-DEVELOPMENT ENGNRING 2,453,868 3,346,450 3,352,320 3,074,670 TOTAL EXPENDITURES 7,896,693 8,626,779 9,427,180 9,432,760 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 4,269,235 4,081,172 5,255,730 5,790,960 62000 CONTRACTUALS 899,895 1,456,198 1,227,460 507,160 63000 COMMODITIES 55,838 225,753 64,400 59,800 65000 FIXED CHARGES 2,246,527 2,421,332 2,187,810 2,287,530 66000 CAPITAL 181,138 182,759 405,070 468,780 67000 DEBT SERVICE 149,760 165,095 192,830 224,070 68000 TRANSFERS 94,300 94,470 93,880 94,460 TOTAL 7,896,693 8,626,779 9,427,180 9,432,760 470 PUB WKS-ADMIN & PLANNING PUBLIC WORKS ACCOUNTING UNIT PUB WKS-ADMIN SERVICES REV 10117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 51702 Parking Permit Fees 348,585 358,334 370,000 370,000 51704 Street Construction Permits 519 109,277 190,000 0 51708 CIP Construction Projects Permits 190,133 306,185 365,000 365,000 53740 Small Cell App Fee for City Facilities 5,631 0 20,000 10,000 53749 Tree Removal-Land Development Related Processing Fee 1,832 0 0 0 56000 Charges To Departments 5,935,950 6,204,760 6,450,470 6,239,310 56305 Engineering Service Charge 1,874,049 1,678,260 2,000,000 2,000,000 57010 Miscellaneous Recoveries 565 45 0 0 57790 Abandonment Processing (4,224) 4,698 3,000 3,000 58000 Earning On Investments 39,817 39,907 0 0 58005 Investment Income-Trustee 9,820 35,853 0 0 SUBTOTAL REVENUES 8,402,676 8,737,319 9,398,470 8,987,310 TOTAL 8,402,676 8,737,319 9,398,470 8,987,310 471 PUB WKS-ADMIN & PLANNING PUBLIC WORKS ACCOUNTING UNIT PUB WKS-ADMIN SERVICES 10117601 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,971,687 1,800,344 2,309,600 2,654,090 61010 Salaries Cash Out/Separation 123,747 33,693 0 21,130 61020 Salaries Part-Time 30,058 47,585 85,330 40,000 61040 Salaries Overtime 35,170 19,359 0 0 61100 Retirement-Employer Normal Cost 154,718 146,344 189,230 203,910 61102 Retirement- Employer Unfunded- Miscellaneous 197,436 229,444 272,270 303,550 61110 Part-Time Retirement 54 650 6,290 1,010 61120 Medicare Insurance 30,069 26,984 34,870 38,290 61130 Health Insurance 328,627 332,095 449,040 558,210 61170 Retiree Health Benefits 18,104 17,063 22,250 24,760 61180 Worker Compensation Insurance 112,878 88,772 94,540 106,890 SUBTOTAL SALARIES & BENEFITS 3,002,548 2,742,333 3,463,420 3,951,840 62010 Communications 4,361 7,103 10,200 10,200 62120 Training, Transportation, Meetings 7,726 18,586 20,000 20,000 62140 Membership, Subscription & Dues 2,599 2,260 3,000 3,000 62300 Contract Services-Professional 399,556 430,790 423,560 147,940 62322 Maintenance & Repair Machinery 70 0 0 0 62600 Parking Validation 3,371 6,601 8,200 8,200 SUBTOTAL CONTRACTUALS 417,684 465,339 464,960 189,340 63001 Miscellaneous Operating Expenses 35,492 44,412 47,400 42,400 63300 Gas & Diesel 416 597 1,500 1,500 SUBTOTAL COMMODITIES 35,908 45,009 48,900 43,900 65000 Building Rental 142,990 160,790 209,920 0 65010 Rental City Equipment 13,478 18,813 28,470 20,120 65011 Equipment Replacement Charges 1,940 7,920 9,370 7,620 65012 Accident Repair & Replacement 240 810 0 43,440 65020 City Yard Rental 0 0 0 9,200 65040 IT Maintenance Charge 122,300 133,583 136,260 141,700 65050 IT Department Specific 332,240 342,208 275,690 135,390 65055 Communications- Landlines 18,734 18,600 18,700 19,220 65100 Insurance Charges 328,734 290,359 297,900 318,280 65105 Benefits Overhead 19,803 18,494 24,500 25,380 65205 Internal Departments Personnel 1,918 2,761 0 0 65400 Indirect Costs 661,900 710,316 655,350 967,120 SUBTOTAL FIXED CHARGES 1,644,278 1,704,654 1,656,160 1,687,470 66200 Buildings & Building Improvements 0 3,253 0 0 66511 Computer Software Subscriptions 179,997 147,828 253,070 277,780 SUBTOTAL CAPITAL 179,997 151,081 253,070 277,780 67200 Principal-Leases 451 1,100 0 0 67301 POB Principal-Misc 14,307 23,175 41,370 60,900 67311 POB Interest - Misc 76,103 75,959 75,750 75,190 SUBTOTAL DEBT SERVICE 90,861 100,233 117,120 136,090 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 71,550 71,680 71,230 71,670 SUBTOTAL TRANSFERS 71,550 71,680 71,230 71,670 TOTAL 5,442,825 5,280,329 6,074,860 6,358,090 472 PUB WKS-ADMIN & PLANNING PUBLIC WORKS ACCOUNTING UNIT PUB WKS-DEVELOPMENT ENGNRING 10117605 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 728,594 849,109 1,017,830 1,159,430 61010 Salaries Cash Out/Separation 118,196 50,347 21,320 37,460 61020 Salaries Part-Time 80,053 67,797 109,210 55,000 61040 Salaries Overtime 36,906 19,450 30,000 10,000 61100 Retirement-Employer Normal Cost 45,987 52,500 136,140 105,670 61102 Retirement- Employer Unfunded- Miscellaneous 60,051 82,312 112,080 84,780 61110 Part-Time Retirement 2,722 2,487 4,100 3,890 61120 Medicare Insurance 12,821 14,209 24,270 48,490 61130 Health Insurance 124,939 146,309 271,470 267,040 61170 Retiree Health Benefits 10,255 9,980 15,180 15,710 61180 Worker Compensation Insurance 46,162 44,339 50,710 51,650 SUBTOTAL SALARIES & BENEFITS 1,266,687 1,338,839 1,792,310 1,839,120 62010 Communications 396 1,732 5,000 2,000 62120 Training, Transportation, Meetings 3,098 4,831 5,000 6,000 62140 Membership, Subscription & Dues 3,124 0 2,500 3,500 62300 Contract Services-Professional 132,731 433,772 250,000 66,320 62302 Contracted Vendor Personnel Services 342,863 310,975 200,000 0 62340 Contract Services-PWA-CIP Construction Permits 0 239,549 300,000 240,000 SUBTOTAL CONTRACTUALS 482,212 990,859 762,500 317,820 63001 Miscellaneous Operating Expenses 19,930 180,744 15,500 15,500 63300 Gas & Diesel 0 0 0 400 SUBTOTAL COMMODITIES 19,930 180,744 15,500 15,900 65000 Building Rental 0 0 115,450 0 65010 Rental City Equipment 4,668 4,775 9,350 4,980 65011 Equipment Replacement Charges 1,935 2,322 2,320 1,410 65012 Accident Repair & Replacement 96 192 0 0 65040 IT Maintenance Charge 56,880 59,370 66,620 72,330 65050 IT Department Specific 98,710 101,672 0 0 65055 Communications- Landlines 8,714 8,267 9,140 9,810 65100 Insurance Charges 134,438 145,024 160,640 153,120 65105 Benefits Overhead 8,099 9,237 11,980 12,960 65400 Indirect Costs 288,710 385,819 156,150 345,450 SUBTOTAL FIXED CHARGES 602,250 716,678 531,650 600,060 66511 Computer Software Subscriptions 1,140 31,678 152,000 191,000 SUBTOTAL CAPITAL 1,140 31,678 152,000 191,000 67200 Principal-Leases 451 774 0 0 67301 POB Principal-Misc 9,249 14,982 26,740 39,370 67311 POB Interest - Misc 49,199 49,106 48,970 48,610 SUBTOTAL DEBT SERVICE 58,899 64,862 75,710 87,980 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 22,750 22,790 22,650 22,790 SUBTOTAL TRANSFERS 22,750 22,790 22,650 22,790 TOTAL 2,453,868 3,346,450 3,352,320 3,074,670 473 EMERGENCY AND HEALTH GRANTS DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 67,838 0 0 0 58000 Earning On Investments (1,843) 0 0 0 TOTAL REVENUES 65,995 0 0 0 EXPENDITURES 12217331 FEMA/OES DISASTER ASSISTANCE 275,028 0 0 0 TOTAL EXPENDITURES 275,028 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 275,028 0 0 0 TOTAL 275,028 0 0 0 474 EMERGENCY AND HEALTH GRANTS PUBLIC WORKS ACCOUNTING UNIT CDC - CAPOC OCPICH Grant 12217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 67,838 0 0 0 58000 Earning On Investments (1,843) 0 0 0 SUBTOTAL REVENUES 65,995 0 0 0 TOTAL 65,995 0 0 0 475 EMERGENCY AND HEALTH GRANTS PUBLIC WORKS ACCOUNTING UNIT FEMA/OES DISASTER ASSISTANCE 12217331 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 222 275,028 0 0 0 SUBTOTAL MISCELLANEOUS 275,028 0 0 0 TOTAL 275,028 0 0 0 476 STREET SAFETY PROGRAMS DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 567,913 283,902 2,480,400 0 52025 State Grants-Direct 0 100,478 273,820 0 TOTAL REVENUES 567,913 384,380 2,754,220 0 EXPENDITURES 14717611 PUB SVS-STREET SAFETY PROJECTS 354,080 0 2,480,400 651,200 14717612 STATE SAFETY PROJECTS 0 13,862 273,820 0 14717613 REGIONAL EARLY ACTION PLNG GRT 0 250,796 0 0 TOTAL EXPENDITURES 354,080 264,658 2,754,220 651,200 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 354,080 264,658 2,754,220 651,200 TOTAL 354,080 264,658 2,754,220 651,200 477 STREET SAFETY PROGRAMS PUBLIC WORKS ACCOUNTING UNIT PUB SVS-STREET SAFETY PROJECTS 14717002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 567,913 283,902 2,480,400 0 52025 State Grants-Direct 0 100,478 273,820 0 SUBTOTAL REVENUES 567,913 384,380 2,754,220 0 TOTAL 567,913 384,380 2,754,220 0 478 STREET SAFETY PROGRAMS PUBLIC WORKS ACCOUNTING UNIT PUB SVS-STREET SAFETY PROJECTS 14717611 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 354,080 0 2,480,400 651,200 SUBTOTAL CAPITAL 354,080 0 2,480,400 651,200 TOTAL 354,080 0 2,480,400 651,200 479 STREET SAFETY PROGRAMS PUBLIC WORKS ACCOUNTING UNIT STATE SAFETY PROJECTS 14717612 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 13,862 273,820 0 SUBTOTAL CAPITAL 0 13,862 273,820 0 TOTAL 0 13,862 273,820 0 480 STREET SAFETY PROGRAMS PUBLIC WORKS ACCOUNTING UNIT REGIONAL EARLY ACTION PLNG GRT 14717613 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 250,796 0 0 SUBTOTAL CAPITAL 0 250,796 0 0 TOTAL 0 250,796 0 0 481 TRAFFIC SYSTEM MGMT GRANT DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 1,783,999 4,661,574 0 0 52025 State Grants-Direct 816,958 5,222,420 0 0 TOTAL REVENUES 2,600,957 9,883,994 0 0 EXPENDITURES 14817613 ACTIVE TRANSPORTATION PROGRAM 582,509 1,557,169 0 50,000 14817614 ACTIVE TRANSPRT PRGM AUGMENT 3,759,008 8,785,443 0 0 TOTAL EXPENDITURES 4,341,517 10,342,612 0 50,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 4,341,517 10,342,612 0 50,000 TOTAL 4,341,517 10,342,612 0 50,000 482 TRAFFIC SYSTEM MGMT GRANT PUBLIC WORKS ACCOUNTING UNIT TRAFFIC SYSTEM MANAGEMENT 14817002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 1,783,999 4,661,574 0 0 52025 State Grants-Direct 816,958 5,222,420 0 0 SUBTOTAL REVENUES 2,600,957 9,883,994 0 0 TOTAL 2,600,957 9,883,994 0 0 483 TRAFFIC SYSTEM MGMT GRANT PUBLIC WORKS ACCOUNTING UNIT ACTIVE TRANSPORTATION PROGRAM 14817613 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 582,509 1,557,169 0 50,000 SUBTOTAL CAPITAL 582,509 1,557,169 0 50,000 TOTAL 582,509 1,557,169 0 50,000 484 TRAFFIC SYSTEM MGMT GRANT PUBLIC WORKS ACCOUNTING UNIT ACTIVE TRANSPRT PRGM AUGMENT 14817614 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 3,759,008 8,785,443 0 0 SUBTOTAL CAPITAL 3,759,008 8,785,443 0 0 TOTAL 3,759,008 8,785,443 0 0 485 WIC ASSESSMENT DIST ST IMPRV DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 443 533 0 0 TOTAL REVENUES 443 533 0 0 486 WIC ASSESSMENT DIST ST IMPRV PUBLIC WORKS ACCOUNTING UNIT WIC ASSESSMENT DIST ST IMPRV 14917002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 443 533 0 0 SUBTOTAL REVENUES 443 533 0 0 TOTAL 443 533 0 0 487 PARKS CAPITAL GRANTS DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 0 1,486,330 0 0 TOTAL REVENUES 0 1,486,330 0 0 EXPENDITURES 16117263 SA RIVER CONSERVANCY- PWA 129,983 2,660,003 0 0 TOTAL EXPENDITURES 129,983 2,660,003 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 129,983 2,660,003 0 0 TOTAL 129,983 2,660,003 0 0 488 PARKS CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT PARKS CAPITAL GRANTS- PWA 16117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 0 1,486,330 0 0 SUBTOTAL REVENUES 0 1,486,330 0 0 TOTAL 0 1,486,330 0 0 489 PARKS CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT SA RIVER CONSERVANCY- PWA 16117263 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 129,983 2,660,003 0 0 SUBTOTAL CAPITAL 129,983 2,660,003 0 0 TOTAL 129,983 2,660,003 0 0 490 PWA ENTERPRISE CAPITAL GRANTS DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 1,939,000 75,000 0 0 52025 State Grants-Direct 4,651,733 7,334,520 0 0 52027 State Grants-Indirect 892,071 12,064 0 0 TOTAL REVENUES 7,482,804 7,421,584 0 0 EXPENDITURES 16417640 PUB WKS-WTR QUALITY & CONTROL 1,733,322 3,925,192 0 0 16417641 WATERSMART-WATERSHE MGMT PROG 2,620,766 (628,000) 0 0 16417642 CA NATURAL RESOURCES GRANT 115,706 0 0 0 16417643 PROP 1 IRWM PROGRAM 442,823 3,676,773 0 0 16417644 CNRA Urban Flood Protection 3,688,284 1,081,244 0 0 TOTAL EXPENDITURES 8,600,901 8,055,209 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 8,600,901 8,055,209 0 0 TOTAL 8,600,901 8,055,209 0 0 491 PWA ENTERPRISE CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT MISCELLENOUS REVENUE 16417002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 1,939,000 75,000 0 0 52025 State Grants-Direct 4,651,733 7,334,520 0 0 52027 State Grants-Indirect 892,071 12,064 0 0 SUBTOTAL REVENUES 7,482,804 7,421,584 0 0 TOTAL 7,482,804 7,421,584 0 0 492 PWA ENTERPRISE CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT PUB WKS-WTR QUALITY & CONTROL 16417640 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 1,733,322 3,925,192 0 0 SUBTOTAL CAPITAL 1,733,322 3,925,192 0 0 TOTAL 1,733,322 3,925,192 0 0 493 PWA ENTERPRISE CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT WATERSMART-WATERSHE MGMT PROG 16417641 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 2,620,766 (628,000) 0 0 SUBTOTAL CAPITAL 2,620,766 (628,000) 0 0 TOTAL 2,620,766 (628,000) 0 0 494 PWA ENTERPRISE CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT CA NATURAL RESOURCES GRANT 16417642 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 115,706 0 0 0 SUBTOTAL CAPITAL 115,706 0 0 0 TOTAL 115,706 0 0 0 495 PWA ENTERPRISE CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT PROP 1 IRWM PROGRAM 16417643 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 442,823 3,676,773 0 0 SUBTOTAL CAPITAL 442,823 3,676,773 0 0 TOTAL 442,823 3,676,773 0 0 496 PWA ENTERPRISE CAPITAL GRANTS PUBLIC WORKS ACCOUNTING UNIT CNRA Urban Flood Protection 16417644 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 3,688,284 1,081,244 0 0 SUBTOTAL CAPITAL 3,688,284 1,081,244 0 0 TOTAL 3,688,284 1,081,244 0 0 497 OFFICE OF SAFETY GRANT DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 180,348 91,900 0 0 TOTAL REVENUES 180,348 91,900 0 0 EXPENDITURES 16517611 OTS-BICYCLE SAFETY PWA 180,048 83,700 0 0 TOTAL EXPENDITURES 180,048 83,700 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 180,048 83,700 0 0 TOTAL 180,048 83,700 0 0 498 OFFICE OF SAFETY GRANT PUBLIC WORKS ACCOUNTING UNIT OTS-PWA Traffic Safety Grants 16517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 180,348 91,900 0 0 SUBTOTAL REVENUES 180,348 91,900 0 0 TOTAL 180,348 91,900 0 0 499 OFFICE OF SAFETY GRANT PUBLIC WORKS ACCOUNTING UNIT OTS-BICYCLE SAFETY PWA 16517611 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 180,048 83,700 0 0 SUBTOTAL CONTRACTUALS 180,048 83,700 0 0 TOTAL 180,048 83,700 0 0 500 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18117013 ARPA-PWA 17,320,131 25,323,954 270,950 0 TOTAL EXPENDITURES 17,320,131 25,323,954 270,950 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 830,824 661,440 245,550 0 62000 CONTRACTUALS 1,084,468 1,176,788 0 0 63000 COMMODITIES 9,365 0 0 0 65000 FIXED CHARGES 91,846 126,384 25,400 0 66000 CAPITAL 15,303,628 23,359,342 0 0 TOTAL 17,320,131 25,323,954 270,950 0 501 AMERICAN RESCUE PLAN ACT (ARPA) PUBLIC WORKS ACCOUNTING UNIT ARPA-PWA 18117013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 522,518 402,054 164,290 0 61020 Salaries Part-Time 0 6,009 0 0 61040 Salaries Overtime 24,008 31,063 0 0 61100 Retirement-Employer Normal Cost 65,533 47,171 19,430 0 61102 Retirement- Employer Unfunded- Miscellaneous 85,490 80,287 13,600 0 61110 Part-Time Retirement 0 225 0 0 61120 Medicare Insurance 7,873 6,401 2,380 0 61130 Health Insurance 89,773 64,878 36,600 0 61170 Retiree Health Benefits 5,884 3,664 1,640 0 61180 Worker Compensation Insurance 29,746 19,688 7,610 0 SUBTOTAL SALARIES & BENEFITS 830,824 661,440 245,550 0 62010 Communications 4,226 0 0 0 62120 Training, Transportation, Meetings 103 0 0 0 62300 Contract Services-Professional 1,080,138 1,176,788 0 0 SUBTOTAL CONTRACTUALS 1,084,468 1,176,788 0 0 63001 Miscellaneous Operating Expenses 9,365 0 0 0 SUBTOTAL COMMODITIES 9,365 0 0 0 65100 Insurance Charges 86,628 64,397 23,210 0 65105 Benefits Overhead 5,218 4,102 2,190 0 65205 Internal Departments Personnel 0 57,726 0 0 65400 Indirect Costs 0 160 0 0 SUBTOTAL FIXED CHARGES 91,846 126,384 25,400 0 66100 Land 14,175 38,802 0 0 66200 Buildings & Building Improvements 735,194 3,360,180 0 0 66220 Improvements Other Than Building 14,551,472 19,960,360 0 0 66511 Computer Software Subscriptions 2,787 0 0 0 SUBTOTAL CAPITAL 15,303,628 23,359,342 0 0 TOTAL 17,320,131 25,323,954 270,950 0 502 LOCAL DRAINAGE AREA NO 1 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 2 2 0 0 TOTAL REVENUES 2200 503 LOCAL DRAINAGE AREA NO 1 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 2 2 0 0 SUBTOTAL REVENUES 2 2 0 0 TOTAL 2 2 0 0 504 LOCAL DRAINAGE AREA NO 2 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 19 23 0 0 TOTAL REVENUES 19 23 0 0 505 LOCAL DRAINAGE AREA NO 2 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STROM DRAIN CONST 20217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 19 23 0 0 SUBTOTAL REVENUES 19 23 0 0 TOTAL 19 23 0 0 506 LOCAL DRAINAGE AREA NO 3 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 10,215 12,296 0 0 TOTAL REVENUES 10,215 12,296 0 0 EXPENDITURES 20317660 PUB WKS - STORM DRAIN CONST 0 0 450,000 0 TOTAL EXPENDITURES 0 0 450,000 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 0 0 450,000 0 TOTAL 0 0 450,000 0 507 LOCAL DRAINAGE AREA NO 3 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20317002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 10,215 12,296 0 0 SUBTOTAL REVENUES 10,215 12,296 0 0 TOTAL 10,215 12,296 0 0 508 LOCAL DRAINAGE AREA NO 3 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20317660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 0 450,000 0 SUBTOTAL CAPITAL 0 0 450,000 0 TOTAL 0 0 450,000 0 509 LOCAL DRAINAGE AREA NO 4 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 14 17 0 0 TOTAL REVENUES 14 17 0 0 510 LOCAL DRAINAGE AREA NO 4 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20417002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 14 17 0 0 SUBTOTAL REVENUES 14 17 0 0 TOTAL 14 17 0 0 511 LOCAL DRAINAGE AREA NO 5 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 8 10 0 0 TOTAL REVENUES 810 00 512 LOCAL DRAINAGE AREA NO 5 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 8 10 0 0 SUBTOTAL REVENUES 8 10 0 0 TOTAL 8 10 0 0 513 LOCAL DRAINAGE AREA NO 6 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 12 14 0 0 TOTAL REVENUES 12 14 0 0 514 LOCAL DRAINAGE AREA NO 6 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20617002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 12 14 0 0 SUBTOTAL REVENUES 12 14 0 0 TOTAL 12 14 0 0 515 LOCAL DRAINAGE AREA NO 7 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 2,627 3,162 0 0 TOTAL REVENUES 2,627 3,162 0 0 516 LOCAL DRAINAGE AREA NO 7 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20717002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 2,627 3,162 0 0 SUBTOTAL REVENUES 2,627 3,162 0 0 TOTAL 2,627 3,162 0 0 517 LOCAL DRAINAGE AREA NO 9 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 10 12 0 0 TOTAL REVENUES 10 12 0 0 518 LOCAL DRAINAGE AREA NO 9 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 20917002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 10 12 0 0 SUBTOTAL REVENUES 10 12 0 0 TOTAL 10 12 0 0 519 LOCAL DRAINAGE AREA NO 10 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 232 280 0 0 TOTAL REVENUES 232 280 0 0 520 LOCAL DRAINAGE AREA NO 10 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 21017002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 232 280 0 0 SUBTOTAL REVENUES 232 280 0 0 TOTAL 232 280 0 0 521 LOCAL DRAINAGE AREA NO 11 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 3 4 0 0 TOTAL REVENUES 3400 522 LOCAL DRAINAGE AREA NO 11 PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 21117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 3 4 0 0 SUBTOTAL REVENUES 3 4 0 0 TOTAL 3 4 0 0 523 LOCAL DRAINAGE AREA NO 12 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 0 0 0 0 TOTAL REVENUES 0000 524 LOCAL DRAINAGE AREA NO 12 PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 21217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 0 0 0 0 SUBTOTAL REVENUES 0 0 0 0 TOTAL 0 0 0 0 525 LOCAL DRAINAGE AREA NO 13 DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 37 44 0 0 TOTAL REVENUES 37 44 0 0 526 LOCAL DRAINAGE AREA NO 13 PUBLIC WORKS ACCOUNTING UNIT PUB WKS - STORM DRAIN CONST 21317002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 37 44 0 0 SUBTOTAL REVENUES 37 44 0 0 TOTAL 37 44 0 0 527 LOCAL DRAINAGE AREA I DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50500 Drainage Fee 52,934 22,659 0 0 58000 Earning On Investments 14,977 18,620 0 0 TOTAL REVENUES 67,911 41,279 0 0 528 LOCAL DRAINAGE AREA I PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50500 Drainage Fee 52,934 22,659 0 0 58000 Earning On Investments 14,977 18,620 0 0 SUBTOTAL REVENUES 67,911 41,279 0 0 TOTAL 67,911 41,279 0 0 529 LOCAL DRAINAGE AREA II DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50500 Drainage Fee 7,039 10,296 0 0 58000 Earning On Investments 3,853 10,310 0 0 59000-122 Transfer From Fund 122 275,028 0 0 0 TOTAL REVENUES 285,920 20,606 0 0 530 LOCAL DRAINAGE AREA II PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50500 Drainage Fee 7,039 10,296 0 0 58000 Earning On Investments 3,853 10,310 0 0 59000 Transfer From Fund 122 275,028 0 0 0 SUBTOTAL REVENUES 285,920 20,606 0 0 TOTAL 285,920 20,606 0 0 531 LOCAL DRAINAGE AREA III DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 4,220 3,324 0 0 TOTAL REVENUES 4,220 3,324 0 0 EXPENDITURES 22317660 PUB WKS-STORM DRAIN CONST 217,554 0 0 0 TOTAL EXPENDITURES 217,554 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 217,554 0 0 0 TOTAL 217,554 0 0 0 532 LOCAL DRAINAGE AREA III PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22317002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 4,220 3,324 0 0 SUBTOTAL REVENUES 4,220 3,324 0 0 TOTAL 4,220 3,324 0 0 533 LOCAL DRAINAGE AREA III PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22317660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 217,554 0 0 0 SUBTOTAL CAPITAL 217,554 0 0 0 TOTAL 217,554 0 0 0 534 LOCAL DRAINAGE AREA IV DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50500 Drainage Fee 130,646 79,139 0 0 58000 Earning On Investments 8,299 11,604 0 0 TOTAL REVENUES 138,945 90,743 0 0 EXPENDITURES 22417660 PUB WKS-STORM DRAIN CONST 2,046 0 0 0 TOTAL EXPENDITURES 2,046 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 2,046 0 0 0 TOTAL 2,046 0 0 0 535 LOCAL DRAINAGE AREA IV PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22417002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50500 Drainage Fee 130,646 79,139 0 0 58000 Earning On Investments 8,299 11,604 0 0 SUBTOTAL REVENUES 138,945 90,743 0 0 TOTAL 138,945 90,743 0 0 536 LOCAL DRAINAGE AREA IV PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22417660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 2,046 0 0 0 SUBTOTAL CAPITAL 2,046 0 0 0 TOTAL 2,046 0 0 0 537 LOCAL DRAINAGE AREA V DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50500 Drainage Fee 118,707 0 0 0 58000 Earning On Investments 4,799 6,473 0 0 TOTAL REVENUES 123,506 6,473 0 0 EXPENDITURES 22517660 PUB WKS-STORM DRAIN CONST 0 0 408,510 0 TOTAL EXPENDITURES 0 0 408,510 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 0 0 408,510 0 TOTAL 0 0 408,510 0 538 LOCAL DRAINAGE AREA V PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22517002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50500 Drainage Fee 118,707 0 0 0 58000 Earning On Investments 4,799 6,473 0 0 SUBTOTAL REVENUES 123,506 6,473 0 0 TOTAL 123,506 6,473 0 0 539 LOCAL DRAINAGE AREA V PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22517660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 0 0 408,510 0 SUBTOTAL CAPITAL 0 0 408,510 0 TOTAL 0 0 408,510 0 540 LOCAL DRAINAGE AREA VI DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50500 Drainage Fee 69,493 43,772 0 0 58000 Earning On Investments 5,506 5,289 0 0 TOTAL REVENUES 74,999 49,061 0 0 EXPENDITURES 22617660 LDA VI Storm Drain Construction 111,328 29,147 0 0 TOTAL EXPENDITURES 111,328 29,147 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 111,328 29,147 0 0 TOTAL 111,328 29,147 0 0 541 LOCAL DRAINAGE AREA VI PUBLIC WORKS ACCOUNTING UNIT PUB WKS-STORM DRAIN CONST 22617002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50500 Drainage Fee 69,493 43,772 0 0 58000 Earning On Investments 5,506 5,289 0 0 SUBTOTAL REVENUES 74,999 49,061 0 0 TOTAL 74,999 49,061 0 0 542 LOCAL DRAINAGE AREA VI PUBLIC WORKS ACCOUNTING UNIT LDA VI Storm Drain Construction 22617660 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 111,328 29,147 0 0 SUBTOTAL CAPITAL 111,328 29,147 0 0 TOTAL 111,328 29,147 0 0 543 SAN JOAQUIN TRANS CORRIDOR DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 98017950 SAN JOAQUIN TRANS CORRIDOR 0 1,006,843 0 0 TOTAL EXPENDITURES 0 1,006,843 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 0 1,006,843 0 0 TOTAL 0 1,006,843 0 0 544 SAN JOAQUIN TRANS CORRIDOR PUBLIC WORKS ACCOUNTING UNIT SAN JOAQUIN TRANS CORRIDOR 98017950 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69200 Payment-City Of JPA 0 1,006,843 0 0 SUBTOTAL MISCELLANEOUS 0 1,006,843 0 0 TOTAL 0 1,006,843 0 0 545 TRAN SYS IMP AUT Area A DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50301 TSIA From City Of Santa Ana 534,993 0 0 0 58000 Earning On Investments 40,012 43,986 0 0 TOTAL REVENUES 575,005 43,986 0 0 EXPENDITURES 99117950 Tran Sys Imp AUT Area A 16,824 738,735 2,370,680 0 TOTAL EXPENDITURES 16,824 738,735 2,370,680 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 16,824 738,735 2,370,680 0 TOTAL 16,824 738,735 2,370,680 0 546 TRAN SYS IMP AUT Area A PUBLIC WORKS ACCOUNTING UNIT Tran Sys Imp AUT Area A 99117002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50301 TSIA From City Of Santa Ana 534,993 0 0 0 58000 Earning On Investments 40,012 43,986 0 0 SUBTOTAL REVENUES 575,005 43,986 0 0 TOTAL 575,005 43,986 0 0 547 TRAN SYS IMP AUT Area A PUBLIC WORKS ACCOUNTING UNIT Tran Sys Imp AUT Area A 99117950 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 16,824 738,735 2,370,680 0 SUBTOTAL CAPITAL 16,824 738,735 2,370,680 0 TOTAL 16,824 738,735 2,370,680 0 548 TRAN SYS IMP AUT AREA B DEPARTMENT RESOURCE SUMMARY PUBLIC WORKS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50301 TSIA From City Of Santa Ana 100,819 0 0 0 58000 Earning On Investments 143,415 153,379 0 0 TOTAL REVENUES 244,235 153,379 0 0 EXPENDITURES 99217950 Tran Sys Imp AUT Area B 609,851 890,823 0 0 TOTAL EXPENDITURES 609,851 890,823 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 609,851 890,823 0 0 TOTAL 609,851 890,823 0 0 549 TRAN SYS IMP AUT AREA B PUBLIC WORKS ACCOUNTING UNIT Tran Sys Imp AUT Area B 99217002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50301 TSIA From City Of Santa Ana 100,819 0 0 0 58000 Earning On Investments 143,415 153,379 0 0 SUBTOTAL REVENUES 244,235 153,379 0 0 TOTAL 244,235 153,379 0 0 550 TRAN SYS IMP AUT AREA B PUBLIC WORKS ACCOUNTING UNIT Tran Sys Imp AUT Area B 99217950 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66100 Land 70,294 646,000 0 0 66220 Improvements Other Than Building 539,557 244,823 0 0 SUBTOTAL CAPITAL 609,851 890,823 0 0 TOTAL 609,851 890,823 0 0 551 This Page Intentionally Left Blank 552 COMMUNITY DEVELOPMENT FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 22222222222222222222222222222222200000000000000000000000000000000000000000000000000000000000222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222226666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666------------------------------------------------2222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222227777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 553 This Page Intentionally Left Blank 554 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Administrative Services Manager (MM) 1 1 Arts and Culture Specialist 1 1 Code Enforcement Officer 2 (2)0 Community Development Analyst 4 4 Community Development Commission Secretary 1 1 Economic Development Manager (MM) 1 1 Economic Development Specialist I 4 4 Economic Development Specialist II 1 1 Economic Development Specialist III 4 4 Executive Director of Community Development (EM) 1 1 Executive Secretary (UC) 1 1 Homeless Services Division Manager (MM) 1 1 Housing Authority Analyst 1 1 Housing Authority Coordinator 1 1 Housing Authority Operations Supervisor (T)** 1 1 Housing Division Manager (MM) 1 1 Housing Programs Analyst 4 1 5 Housing Programs Coordinator 2 2 Housing Specialist II 11 11 Housing Specialist III** 3 3 Management Aide (UC) 1 1 Management Analyst (UC) 4 4 Parking Meter Operations Supervisor 1 1 Parking Meter Technician I 1 1 Parking Meter Technician II 2 2 Rent Stabilization Manager (MM) 1 1 Residential Construction Specialist 1 1 Senior Accounting Assistant 3 3 Senior Office Assistant 5 5 Senior Office Specialist 1 1 Workforce Specialist I 1 1 Workforce Specialist II 13 13 Workforce Specialist III 2 2 Workforce Specialist IV 1 1 Authorized Total 83 -1 82 Job Title Change for FY26-27 Class/Comp Reso #2026-xxx** 9.15 1.43 5.72 48.84 16.86 82.00TOTAL AUTHORIZED POSITIONS Community Development Agency Position Summary CANNABIS PUBLIC BENEFIT FUND GENERAL FUND FEDERAL/STATE GRANTS ENTERPRISE FUND OTHER RESTRICTED FUND 555 This Page Intentionally Left Blank 556 GENERAL FUND DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01118017 CDA - SERVICE ENHANCEMENT 1,625,520 1,950,320 1,150,850 380,760 01118810 ECONOMIC DEVELOPMENT 1,279,434 1,825,462 2,292,710 1,759,200 01118811 HOMELESS SERVICES-SERVICE ENHANCEMENT 1,294,596 408,503 494,030 130,610 01118812 CDA ADMIN-SERVICE ENHANCEMENT 564,615 387,580 810,340 332,940 01118813 ARTS & CULTURE 0 0 0 838,520 01118825 SALES TAX REBATE AGREEMENT 153,336 362,273 275,000 250,000 TOTAL EXPENDITURES 4,917,502 4,934,138 5,022,930 3,692,030 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,689,834 1,859,375 1,891,050 1,719,890 62000 CONTRACTUALS 1,216,433 939,047 1,489,210 991,530 63000 COMMODITIES 27,800 46,414 26,830 26,620 65000 FIXED CHARGES 237,570 252,579 744,870 169,860 66000 CAPITAL 1,021,705 813,437 15,750 16,450 68000 TRANSFERS 13,685 13,111 15,220 17,680 69000 MISCELLANEOUS 710,475 1,010,175 840,000 750,000 TOTAL 4,917,502 4,934,138 5,022,930 3,692,030 557 GENERAL FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT ECONOMIC DEVELOPMENT 01118810 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 580,806 767,478 967,410 961,770 61010 Salaries Cash Out/Separation 2,927 16,067 14,050 8,070 61020 Salaries Part-Time 10,394 10,590 20,850 0 61040 Salaries Overtime 6,107 4,353 0 0 61100 Retirement-Employer Normal Cost 44,193 60,847 85,360 63,240 61102 Retirement- Employer Unfunded- Miscellaneous 0 8,314 0 0 61110 Part-Time Retirement 504 429 1,100 0 61120 Medicare Insurance 8,671 11,247 14,430 13,580 61130 Health Insurance 86,662 125,337 168,040 181,640 61170 Retiree Health Benefits 4,957 6,894 9,390 9,000 61180 Worker Compensation Insurance 35,374 43,295 44,930 44,300 SUBTOTAL SALARIES & BENEFITS 780,594 1,054,850 1,325,560 1,281,600 62000 Utilities 25,259 59,464 0 0 62010 Communications 169 0 0 0 62012 Cellular Phone Charges 1,994 2,738 4,460 2,700 62120 Training, Transportation, Meetings 19,980 5,918 27,200 25,200 62130 Tuition Reimbursement 636 24 0 100 62140 Membership, Subscription & Dues 13,128 17,530 14,100 13,700 62200 Advertising 10,091 8,875 20,540 23,000 62251 Other Agency Services 0 14,541 0 0 62300 Contract Services-Professional 130,502 321,584 665,840 264,500 62302 Contracted Vendor Personnel Services 3,133 2,143 8,400 0 62400 Auditor Fee 980 27 1,000 1,000 62500 Rent Payments 1,624 11,012 0 0 62600 Parking Validation 1,181 1,812 1,500 1,000 62700 Auto Expense 10 0 0 0 SUBTOTAL CONTRACTUALS 208,687 445,668 743,040 331,200 63001 Miscellaneous Operating Expenses 24,411 42,908 18,210 17,210 63300 Gas & Diesel 4 0 0 0 SUBTOTAL COMMODITIES 24,414 42,908 18,210 17,210 65000 Building Rental 63,760 71,700 73,480 0 65010 Rental City Equipment 231 0 0 0 65040 IT Maintenance Charge 23,610 55,074 43,910 48,120 65055 Communications- Landlines 3,616 7,115 6,030 6,530 65100 Insurance Charges 40,098 53,346 57,300 52,290 65105 Benefits Overhead 5,896 7,731 9,540 7,560 SUBTOTAL FIXED CHARGES 137,211 194,966 190,260 114,500 66511 Computer Software Subscriptions 11,376 12,364 15,600 14,650 SUBTOTAL CAPITAL 11,376 12,364 15,600 14,650 68001 POB Misc Xfer to Fund 406 12 251 40 40 SUBTOTAL TRANSFERS 12 251 40 40 69135 Payment to Subagent 0 73,500 0 0 69143 Transportation Pass for Partic 0 955 0 0 69152 Loans & Grants 117,139 0 0 0 SUBTOTAL MISCELLANEOUS 117,139 74,455 0 0 TOTAL 1,279,434 1,825,462 2,292,710 1,759,200 558 GENERAL FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOMELESS SERVICES-SERVICE ENHANCEMENT 01118811 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 196,998 78,335 155,120 0 61010 Salaries Cash Out/Separation 5,679 129,288 0 0 61020 Salaries Part-Time 0 63,775 0 0 61040 Salaries Overtime 0 1,646 0 0 61100 Retirement-Employer Normal Cost 9,635 3,474 5,900 0 61120 Medicare Insurance 2,857 3,200 2,240 0 61130 Health Insurance 26,266 11,761 27,480 0 61170 Retiree Health Benefits 1,765 450 1,430 0 61180 Worker Compensation Insurance 12,070 7,971 9,590 6,560 SUBTOTAL SALARIES & BENEFITS 255,270 299,901 201,760 6,560 62012 Cellular Phone Charges 568 610 630 630 62120 Training, Transportation, Meetings 0 0 7,350 7,350 62140 Membership, Subscription & Dues 0 0 70 70 62300 Contract Services-Professional 1,072 77,951 251,130 91,600 SUBTOTAL CONTRACTUALS 1,640 78,561 259,180 99,650 63001 Miscellaneous Operating Expenses 249 3,004 2,200 2,200 SUBTOTAL COMMODITIES 249 3,004 2,200 2,200 65000 Building Rental 4,630 5,206 10,500 0 65010 Rental City Equipment 0 3,578 0 5,540 65012 Accident Repair & Replacement 0 165 0 0 65040 IT Maintenance Charge 5,690 5,937 6,060 5,900 65055 Communications- Landlines 871 827 830 800 65100 Insurance Charges 14,172 9,821 12,260 8,050 65105 Benefits Overhead 2,014 1,423 1,090 1,060 SUBTOTAL FIXED CHARGES 27,377 26,957 30,740 21,350 66200 Buildings & Building Improvements 1,009,888 0 0 0 66511 Computer Software Subscriptions 173 79 150 850 SUBTOTAL CAPITAL 1,010,061 79 150 850 TOTAL 1,294,596 408,503 494,030 130,610 559 GENERAL FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA ADMIN-SERVICE ENHANCEMENT 01118812 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 354,928 258,567 199,380 214,400 61010 Salaries Cash Out/Separation 1,448 0 0 0 61020 Salaries Part-Time 1,183 378 0 0 61040 Salaries Overtime 1,027 885 0 0 61100 Retirement-Employer Normal Cost 19,094 12,264 11,340 10,380 61110 Part-Time Retirement 44 14 0 0 61120 Medicare Insurance 5,343 3,769 2,840 3,000 61130 Health Insurance 59,399 42,830 35,010 39,460 61170 Retiree Health Benefits 2,897 2,809 1,870 1,950 61180 Worker Compensation Insurance 21,280 14,337 13,250 12,740 SUBTOTAL SALARIES & BENEFITS 466,643 335,854 263,690 281,930 62012 Cellular Phone Charges 0 111 280 280 62120 Training, Transportation, Meetings 155 0 0 0 62130 Tuition Reimbursement 315 0 0 0 62140 Membership, Subscription & Dues 50 0 0 0 62300 Contract Services-Professional 1,294 1,319 710 710 62302 Contracted Vendor Personnel Services 365 0 0 0 62700 Auto Expense 6,000 6,000 6,000 6,000 SUBTOTAL CONTRACTUALS 8,179 7,430 6,990 6,990 63001 Miscellaneous Operating Expenses 3,002 501 660 450 SUBTOTAL COMMODITIES 3,002 501 660 450 65000 Building Rental 0 0 494,970 0 65040 IT Maintenance Charge 39,250 9,202 8,480 8,270 65055 Communications- Landlines 6,013 1,281 1,160 1,120 65100 Insurance Charges 24,014 17,596 17,690 15,060 65105 Benefits Overhead 3,575 2,576 1,520 1,480 SUBTOTAL FIXED CHARGES 72,851 30,656 523,820 25,930 66511 Computer Software Subscriptions 267 279 0 0 SUBTOTAL CAPITAL 267 279 0 0 68001 POB Misc Xfer to Fund 406 13,673 12,860 15,180 17,640 SUBTOTAL TRANSFERS 13,673 12,860 15,180 17,640 TOTAL 564,615 387,580 810,340 332,940 560 GENERAL FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT ARTS & CULTURE 01118813 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 0 0 106,300 61100 Retirement-Employer Normal Cost 0 0 0 11,340 61110 Part-Time Retirement 0 0 0 320 61120 Medicare Insurance 0 0 0 1,610 61130 Health Insurance 0 0 0 23,760 61170 Retiree Health Benefits 0 0 0 1,020 61180 Worker Compensation Insurance 0 0 0 5,450 SUBTOTAL SALARIES & BENEFITS 0 0 0 149,800 62012 Cellular Phone Charges 0 0 0 540 62120 Training, Transportation, Meetings 0 0 0 2,000 62140 Membership, Subscription & Dues 0 0 0 400 62300 Contract Services-Professional 0 0 0 475,250 62600 Parking Validation 0 0 0 500 SUBTOTAL CONTRACTUALS 0 0 0 478,690 63001 Miscellaneous Operating Expenses 0 0 0 1,000 SUBTOTAL COMMODITIES 0 0 0 1,000 65100 Insurance Charges 0 0 0 7,020 65105 Benefits Overhead 0 0 0 1,060 SUBTOTAL FIXED CHARGES 0 0 0 8,080 66511 Computer Software Subscriptions 0 0 0 950 SUBTOTAL CAPITAL 0 0 0 950 69152 Loans & Grants 0 0 0 200,000 SUBTOTAL MISCELLANEOUS 0 0 0 200,000 TOTAL 0 0 0 838,520 561 GENERAL FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA - SERVICE ENHANCEMENT 01118017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,663 0 0 0 61010 Salaries Cash Out/Separation 48 0 0 0 61030 Salaries Participant 172,251 154,498 100,000 0 61100 Retirement-Employer Normal Cost 127 0 0 0 61110 Part-Time Retirement 6,460 4,826 0 0 61120 Medicare Insurance 2,522 1,866 0 0 61130 Health Insurance 292 0 0 0 61180 Worker Compensation Insurance 3,965 7,580 40 0 SUBTOTAL SALARIES & BENEFITS 187,327 168,770 100,040 0 62300 Contract Services-Professional 997,927 376,651 455,000 75,000 SUBTOTAL CONTRACTUALS 997,927 376,651 455,000 75,000 63001 Miscellaneous Operating Expenses 136 0 5,760 5,760 SUBTOTAL COMMODITIES 136 0 5,760 5,760 65100 Insurance Charges 114 0 50 0 65105 Benefits Overhead 17 0 0 0 SUBTOTAL FIXED CHARGES 130 0 50 0 66100 Land 0 190,000 0 0 66200 Buildings & Building Improvements 0 513,333 0 0 66220 Improvements Other Than Building 0 97,381 0 0 SUBTOTAL CAPITAL 0 800,715 0 0 69135 Payment to Subagent 50,000 175,000 0 0 69152 Loans & Grants 0 39,183 200,000 0 69300 Sales Tax Rebate 390,000 390,000 390,000 300,000 SUBTOTAL MISCELLANEOUS 440,000 604,183 590,000 300,000 TOTAL 1,625,520 1,950,320 1,150,850 380,760 562 GENERAL FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT SALES TAX REBATE AGREEMENT 01118825 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 30,736 25,000 0 SUBTOTAL CONTRACTUALS 0 30,736 25,000 0 69300 Sales Tax Rebate 153,336 331,537 250,000 250,000 SUBTOTAL MISCELLANEOUS 153,336 331,537 250,000 250,000 TOTAL 153,336 362,273 275,000 250,000 563 IDB & EZ VOUCHER MONITORING DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 2,592 3,022 2,000 3,750 TOTAL REVENUES 2,592 3,022 2,000 3,750 EXPENDITURES 02518820 ENTERPRISE ZONE 0 0 50,000 3,750 TOTAL EXPENDITURES 0 0 50,000 3,750 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 50,000 3,750 TOTAL 0 0 50,000 3,750 564 IDB & EZ VOUCHER MONITORING COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA SPECIAL REVENUE 02518002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 2,592 3,022 2,000 3,750 SUBTOTAL REVENUES 2,592 3,022 2,000 3,750 TOTAL 2,592 3,022 2,000 3,750 565 IDB & EZ VOUCHER MONITORING COMMUNITY DEVELOPMENT ACCOUNTING UNIT ENTERPRISE ZONE 02518820 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 0 50,000 3,750 SUBTOTAL CONTRACTUALS 0 0 50,000 3,750 TOTAL 0 0 50,000 3,750 566 PARKING FUND DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53804 Parking Meter & Facilities Revenue 1,647,508 1,879,355 1,751,320 1,880,000 53904 Spurgeon Structure 497,552 558,049 1,215,580 1,280,000 53905 Birch Structure 509,422 483,494 1,154,070 1,002,100 53906 Main Structure 286,777 309,372 918,250 564,000 55000 Parking Fines 330,297 293,148 0 50,000 57010 Miscellaneous Recoveries 0 9,513 0 0 57990 Miscellaneous Income 52,923 22,461 15,000 31,120 58000 Earning On Investments 51,640 55,409 20,000 20,000 58005 Investment Income-Trustee 4,226 15,489 4,200 11,000 59000-011 Transfer From Fund 011 1,862,320 0 0 0 TOTAL REVENUES 5,242,665 3,626,290 5,078,420 4,838,220 EXPENDITURES 02718131 PARKING METER 1,844,563 1,702,969 1,528,880 1,272,670 02718132 PARKING FACILITIES 1,616,601 1,879,202 2,203,450 2,058,740 02718133 DOWNTOWN ENHANCEMENTS 991,338 927,112 1,346,090 1,504,860 TOTAL EXPENDITURES 4,452,501 4,509,284 5,078,420 4,836,270 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,076,855 987,008 860,810 885,850 62000 CONTRACTUALS 2,975,993 2,835,060 3,748,470 3,498,010 63000 COMMODITIES 50,040 19,550 47,230 47,230 65000 FIXED CHARGES 309,616 294,516 371,780 346,900 66000 CAPITAL 841 330,263 0 0 67000 DEBT SERVICE 39,154 42,887 50,130 58,280 TOTAL 4,452,501 4,509,284 5,078,420 4,836,270 567 PARKING FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT PARKING OPERATIONS 02718002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53804 Parking Meter & Facilities Revenue 1,647,508 1,879,355 1,751,320 1,880,000 53904 Spurgeon Structure 497,552 558,049 1,215,580 1,280,000 53905 Birch Structure 509,422 483,494 1,154,070 1,002,100 53906 Main Structure 286,777 309,372 918,250 564,000 55000 Parking Fines 330,297 293,148 0 50,000 57010 Miscellaneous Recoveries 0 9,513 0 0 57990 Miscellaneous Income 52,923 22,461 15,000 31,120 58000 Earning On Investments 51,640 55,409 20,000 20,000 58005 Investment Income-Trustee 4,226 15,489 4,200 11,000 59000 Transfer From Fund 011 1,862,320 0 0 0 SUBTOTAL REVENUES 5,242,665 3,626,290 5,078,420 4,838,220 TOTAL 5,242,665 3,626,290 5,078,420 4,838,220 568 PARKING FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT PARKING METER 02718131 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 577,726 469,124 367,050 402,410 61010 Salaries Cash Out/Separation 0 37,752 4,750 0 61020 Salaries Part-Time 1,251 119 0 0 61040 Salaries Overtime 1,083 580 0 0 61100 Retirement-Employer Normal Cost 36,937 30,836 26,520 26,310 61102 Retirement- Employer Unfunded- Miscellaneous 48,233 48,347 62,540 33,150 61110 Part-Time Retirement 47 4 0 0 61120 Medicare Insurance 8,378 7,252 5,300 5,610 61130 Health Insurance 138,633 109,932 100,450 113,370 61170 Retiree Health Benefits 7,522 7,297 3,510 3,710 61180 Worker Compensation Insurance 40,232 31,203 32,090 23,710 SUBTOTAL SALARIES & BENEFITS 860,041 742,447 602,210 608,270 62000 Utilities 730 904 770 1,320 62012 Cellular Phone Charges 2,245 1,814 2,000 1,440 62120 Training, Transportation, Meetings 1,250 0 1,000 1,000 62140 Membership, Subscription & Dues 0 0 200 200 62251 Other Agency Services 0 0 1,000 1,000 62300 Contract Services-Professional 672,667 619,463 620,800 363,230 62302 Contracted Vendor Personnel Services 117 0 0 0 62322 Maintenance & Repair Machinery 0 0 1,000 1,000 62337 Contract Services-Bush Parking Lot 0 0 5,600 5,600 SUBTOTAL CONTRACTUALS 677,008 622,181 632,370 374,790 63001 Miscellaneous Operating Expenses 20,750 8,360 30,300 30,300 63300 Gas & Diesel 7,980 5,521 5,880 5,880 SUBTOTAL COMMODITIES 28,729 13,881 36,180 36,180 65010 Rental City Equipment 35,760 34,466 19,100 21,610 65011 Equipment Replacement Charges 5,755 6,906 8,060 10,840 65012 Accident Repair & Replacement 528 1,419 0 14,730 65020 City Yard Rental 13,800 18,209 19,870 10,450 65040 IT Maintenance Charge 40,390 48,387 44,820 26,980 65055 Communications- Landlines 6,187 6,738 6,150 3,660 65100 Insurance Charges 37,487 32,189 42,810 30,080 65105 Benefits Overhead 5,803 4,693 110 4,830 65400 Indirect Costs 99,766 74,796 74,760 80,930 SUBTOTAL FIXED CHARGES 245,476 227,803 215,680 204,110 66400 Machinery & Equipment 0 47,470 0 0 66511 Computer Software Subscriptions 94 12,813 0 0 SUBTOTAL CAPITAL 94 60,283 0 0 67200 Principal-Leases 451 449 0 0 67301 POB Principal-Misc 5,185 8,398 14,990 22,070 67311 POB Interest - Misc 27,579 27,527 27,450 27,250 SUBTOTAL DEBT SERVICE 33,214 36,374 42,440 49,320 TOTAL 1,844,563 1,702,969 1,528,880 1,272,670 569 PARKING FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT PARKING FACILITIES 02718132 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 2,751 17,260 10,360 11,350 61020 Salaries Part-Time 440 0 0 0 61040 Salaries Overtime 31 0 0 0 61100 Retirement-Employer Normal Cost 180 1,349 400 340 61102 Retirement- Employer Unfunded- Miscellaneous 235 2,115 2,500 1,830 61110 Part-Time Retirement 17 0 0 0 61120 Medicare Insurance 48 246 150 160 61130 Health Insurance 401 2,578 1,150 1,340 61170 Retiree Health Benefits 0 0 100 100 61180 Worker Compensation Insurance 199 972 350 760 SUBTOTAL SALARIES & BENEFITS 4,301 24,522 15,010 15,880 62140 Membership, Subscription & Dues 250 0 0 0 62251 Other Agency Services 716 742 1,100 1,100 62300 Contract Services-Professional 124,940 104,725 315,000 250,800 62302 Contracted Vendor Personnel Services 88 0 0 0 62334 Contract Services-Spurgeon Structure 588,797 465,791 640,000 600,000 62335 Contract Services-Birch Structure 435,301 510,925 520,000 520,000 62336 Contract Services-Main Structure 434,323 492,595 640,000 600,000 SUBTOTAL CONTRACTUALS 1,584,414 1,574,778 2,116,100 1,971,900 63001 Miscellaneous Operating Expenses 20,092 5,113 11,050 11,050 SUBTOTAL COMMODITIES 20,092 5,113 11,050 11,050 65000 Building Rental 0 0 10,500 0 65040 IT Maintenance Charge 5,970 594 300 300 65055 Communications- Landlines 915 83 40 40 65100 Insurance Charges 226 1,198 720 890 65105 Benefits Overhead 33 174 0 50 65400 Indirect Costs 546 2,748 49,610 58,470 SUBTOTAL FIXED CHARGES 7,690 4,797 61,170 59,750 66220 Improvements Other Than Building 0 269,880 0 0 SUBTOTAL CAPITAL 0 269,880 0 0 67301 POB Principal-Misc 16 27 40 70 67311 POB Interest - Misc 87 87 80 90 SUBTOTAL DEBT SERVICE 104 114 120 160 TOTAL 1,616,601 1,879,202 2,203,450 2,058,740 570 PARKING FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT DOWNTOWN ENHANCEMENTS 02718133 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 157,477 163,506 181,140 196,230 61020 Salaries Part-Time 349 65 0 0 61040 Salaries Overtime 505 58 0 0 61100 Retirement-Employer Normal Cost 7,224 6,991 7,220 6,170 61102 Retirement- Employer Unfunded- Miscellaneous 9,433 10,960 13,220 13,790 61110 Part-Time Retirement 13 2 0 0 61120 Medicare Insurance 2,274 2,260 2,620 2,730 61130 Health Insurance 24,442 25,536 29,360 31,440 61170 Retiree Health Benefits 1,459 1,502 1,680 1,740 61180 Worker Compensation Insurance 9,337 9,159 8,350 9,600 SUBTOTAL SALARIES & BENEFITS 212,513 220,039 243,590 261,700 62000 Utilities 23,025 18,309 0 12,000 62012 Cellular Phone Charges 568 506 0 0 62300 Contract Services-Professional 690,977 619,286 1,000,000 1,139,320 SUBTOTAL CONTRACTUALS 714,571 638,101 1,000,000 1,151,320 63001 Miscellaneous Operating Expenses 1,142 315 0 0 63300 Gas & Diesel 77 241 0 0 SUBTOTAL COMMODITIES 1,219 556 0 0 65000 Building Rental 0 0 31,490 0 65010 Rental City Equipment 8,914 12,427 9,370 10,340 65011 Equipment Replacement Charges 555 2,448 2,860 1,930 65012 Accident Repair & Replacement 190 632 0 0 65040 IT Maintenance Charge 6,260 6,531 6,660 6,500 65055 Communications- Landlines 959 909 910 880 65100 Insurance Charges 10,582 11,285 11,730 11,850 65105 Benefits Overhead 1,556 1,636 1,200 1,160 65400 Indirect Costs 27,434 26,049 30,710 50,380 SUBTOTAL FIXED CHARGES 56,451 61,916 94,930 83,040 66400 Machinery & Equipment 653 0 0 0 66511 Computer Software Subscriptions 94 100 0 0 SUBTOTAL CAPITAL 747 100 0 0 67301 POB Principal-Misc 924 1,496 2,680 3,940 67311 POB Interest - Misc 4,913 4,904 4,890 4,860 SUBTOTAL DEBT SERVICE 5,837 6,400 7,570 8,800 TOTAL 991,338 927,112 1,346,090 1,504,860 571 CITY SERVICES DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 05318021 CDA AGY SERVICES 1,919 0 0 0 TOTAL EXPENDITURES 1,919 0 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 1,919 0 0 0 TOTAL 1,919 0 0 0 572 CITY SERVICES COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA AGY SERVICES 05318021 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 1,919 0 0 0 SUBTOTAL CONTRACTUALS 1,919 0 0 0 TOTAL 1,919 0 0 0 573 OPIOID REMEDIATION DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57492 Opioid Settlements-Abatement 0 0 0 872,250 57493 Opioid Settlements-Subdivision 0 0 0 65,150 TOTAL REVENUES 0 0 0 937,400 EXPENDITURES 11118800 OPIOID REMEDIATION - CDA 0 0 0 937,400 TOTAL EXPENDITURES 0 0 0 937,400 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 0 796,790 69000 MISCELLANEOUS 0 0 0 140,610 TOTAL 0 0 0 937,400 574 OPIOID REMEDIATION COMMUNITY DEVELOPMENT ACCOUNTING UNIT OPIOID REMEDIATION - CDA 11118002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57492 Opioid Settlements-Abatement 0 0 0 872,250 57493 Opioid Settlements-Subdivision 0 0 0 65,150 SUBTOTAL REVENUES 0 0 0 937,400 TOTAL 0 0 0 937,400 575 OPIOID REMEDIATION COMMUNITY DEVELOPMENT ACCOUNTING UNIT OPIOID REMEDIATION - CDA 11118800 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 0 0 796,790 SUBTOTAL CONTRACTUALS 0 0 0 796,790 69011 Reserve Appropriation 0 0 0 140,610 SUBTOTAL MISCELLANEOUS 0 0 0 140,610 TOTAL 0 0 0 937,400 576 EMERGENCY AND HEALTH GRANTS DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 6,912,393 7,724,983 729,530 5,669,870 58000 Earning On Investments 122,038 98,781 20,220 118,970 58007 Interest Earned on Advanced Received- 8M 12,659 7,853 12,660 0 58008 Interest Earned on Advanced Received- 4M 6,397 2,677 6,400 0 59011 Reserve Appropriation 0 0 0 1,011,140 TOTAL REVENUES 7,053,488 7,834,294 768,810 6,799,980 EXPENDITURES 12218700 HEAP Grant 200,000 0 150 11,310 12218710 HHAP COVID-19 0 0 0 10,030 12218715 HHAP GRANT 125,103 929,854 6,690 0 12218716 HHAP-2 GRANT 471,768 351,803 2,830 0 12218717 HHAP-3 GRANT 5,376,715 2,687,006 580,600 53,260 12218718 HHAP-4 GRANT 938,806 2,221,074 205,030 53,540 12218719 HHAP-5 GRANT 0 1,535,245 0 785,490 12218720 HHAP-6 GRANT 0 0 0 5,947,860 TOTAL EXPENDITURES 7,112,393 7,724,983 795,300 6,861,490 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 213,382 455,799 602,720 962,120 62000 CONTRACTUALS 458,085 304,548 56,120 118,110 63000 COMMODITIES 12,791 466 0 10,030 65000 FIXED CHARGES 46,030 92,051 123,160 48,340 66000 CAPITAL 100,076 58,498 0 0 68000 TRANSFERS 10,269 11,264 13,300 15,460 69000 MISCELLANEOUS 6,271,760 6,802,356 0 5,707,430 TOTAL 7,112,393 7,724,983 795,300 6,861,490 577 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HEAP Grant 12218002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 6,912,393 7,724,983 729,530 5,669,870 58000 Earning On Investments 122,038 98,781 20,220 118,970 58007 Interest Earned on Advanced Received- 8M 12,659 7,853 12,660 0 58008 Interest Earned on Advanced Received- 4M 6,397 2,677 6,400 0 59011 Reserve Appropriation 0 0 0 1,011,140 SUBTOTAL REVENUES 7,053,488 7,834,294 768,810 6,799,980 TOTAL 7,053,488 7,834,294 768,810 6,799,980 578 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HEAP Grant 12218700 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 Utilities 0 0 0 11,310 62300 Contract Services-Professional 0 0 150 0 62500 Rent Payments 200,000 0 0 0 SUBTOTAL CONTRACTUALS 200,000 0 150 11,310 TOTAL 200,000 0 150 11,310 579 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP COVID-19 12218710 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 0 0 0 10,030 SUBTOTAL COMMODITIES 0 0 0 10,030 TOTAL 0 0 0 10,030 580 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP GRANT 12218715 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 11,218 0 0 0 61100 Retirement-Employer Normal Cost 962 0 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 1,832 0 0 0 61120 Medicare Insurance 92 0 0 0 61130 Health Insurance 2,062 0 0 0 61180 Worker Compensation Insurance 386 0 0 0 SUBTOTAL SALARIES & BENEFITS 16,553 0 0 0 62300 Contract Services-Professional 121 103,451 6,690 0 62302 Contracted Vendor Personnel Services 58 0 0 0 62700 Auto Expense 20 0 0 0 SUBTOTAL CONTRACTUALS 200 103,451 6,690 0 65100 Insurance Charges 438 0 0 0 65105 Benefits Overhead 64 0 0 0 65400 Indirect Costs 1,900 0 0 0 SUBTOTAL FIXED CHARGES 2,402 0 0 0 66200 Buildings & Building Improvements 100,000 0 0 0 66410 Vehicle Purchase 0 58,398 0 0 SUBTOTAL CAPITAL 100,000 58,398 0 0 68001 POB Misc Xfer to Fund 406 5,948 0 0 0 SUBTOTAL TRANSFERS 5,948 0 0 0 69135 Payment to Subagent 0 94,233 0 0 69152 Loans & Grants 0 673,773 0 0 SUBTOTAL MISCELLANEOUS 0 768,006 0 0 TOTAL 125,103 929,854 6,690 0 581 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP-2 GRANT 12218716 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 119,060 387 0 0 61020 Salaries Part-Time 11 0 0 0 61040 Salaries Overtime 6,345 0 0 0 61100 Retirement-Employer Normal Cost 14,826 19 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 18,784 29 0 0 61110 Part-Time Retirement 0 0 0 0 61120 Medicare Insurance 1,760 6 0 0 61130 Health Insurance 27,073 90 0 0 61170 Retiree Health Benefits 1,640 0 0 0 61180 Worker Compensation Insurance 7,330 22 0 0 SUBTOTAL SALARIES & BENEFITS 196,830 553 0 0 62120 Training, Transportation, Meetings 402 0 0 0 62130 Tuition Reimbursement 1,923 0 0 0 62300 Contract Services-Professional 22,897 25 2,830 0 SUBTOTAL CONTRACTUALS 25,221 25 2,830 0 63001 Miscellaneous Operating Expenses 3,634 0 0 0 SUBTOTAL COMMODITIES 3,634 0 0 0 65040 IT Maintenance Charge 10,520 0 0 0 65055 Communications- Landlines 1,612 0 0 0 65100 Insurance Charges 8,654 27 0 0 65105 Benefits Overhead 1,223 4 0 0 65400 Indirect Costs 21,618 62 0 0 SUBTOTAL FIXED CHARGES 43,628 92 0 0 66511 Computer Software Subscriptions 76 0 0 0 SUBTOTAL CAPITAL 76 0 0 0 68001 POB Misc Xfer to Fund 406 4,321 1,202 0 0 SUBTOTAL TRANSFERS 4,321 1,202 0 0 69135 Payment to Subagent 198,059 31,420 0 0 69152 Loans & Grants 0 318,511 0 0 SUBTOTAL MISCELLANEOUS 198,059 349,931 0 0 TOTAL 471,768 351,803 2,830 0 582 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP-3 GRANT 12218717 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 101,740 233,550 0 61020 Salaries Part-Time 0 22 82,060 0 61040 Salaries Overtime 0 1,625 0 0 61100 Retirement-Employer Normal Cost 0 11,760 25,740 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 18,438 14,120 0 61110 Part-Time Retirement 0 1 3,080 0 61120 Medicare Insurance 0 1,396 4,570 0 61130 Health Insurance 0 22,910 46,620 0 61170 Retiree Health Benefits 0 0 2,310 0 61180 Worker Compensation Insurance 0 4,987 12,270 0 SUBTOTAL SALARIES & BENEFITS 0 162,879 424,320 0 62000 Utilities 106,750 38,560 0 53,260 62012 Cellular Phone Charges 535 2,162 0 0 62120 Training, Transportation, Meetings 0 35 0 0 62130 Tuition Reimbursement 0 10 3,500 0 62251 Other Agency Services 0 10,266 0 0 62300 Contract Services-Professional 125,379 141,297 29,530 0 SUBTOTAL CONTRACTUALS 232,663 192,330 33,030 53,260 63001 Miscellaneous Operating Expenses 9,156 308 0 0 SUBTOTAL COMMODITIES 9,156 308 0 0 65000 Building Rental 0 0 41,980 0 65040 IT Maintenance Charge 0 14,544 19,080 0 65055 Communications- Landlines 0 2,026 2,620 0 65100 Insurance Charges 0 14,884 16,110 0 65105 Benefits Overhead 0 1,018 3,430 0 65400 Indirect Costs 0 16,459 26,730 0 SUBTOTAL FIXED CHARGES 0 48,931 109,950 0 68001 POB Misc Xfer to Fund 406 0 10,062 13,300 0 SUBTOTAL TRANSFERS 0 10,062 13,300 0 69135 Payment to Subagent 5,134,896 1,445,594 0 0 69152 Loans & Grants 0 826,903 0 0 SUBTOTAL MISCELLANEOUS 5,134,896 2,272,497 0 0 TOTAL 5,376,715 2,687,006 580,600 53,260 583 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP-4 GRANT 12218718 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 180,586 97,330 0 61010 Salaries Cash Out/Separation 0 3,442 0 0 61100 Retirement-Employer Normal Cost 0 22,063 11,510 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 34,592 40,540 0 61120 Medicare Insurance 0 2,616 1,410 0 61130 Health Insurance 0 37,129 26,640 0 61170 Retiree Health Benefits 0 1,820 970 0 61180 Worker Compensation Insurance 0 10,121 0 0 SUBTOTAL SALARIES & BENEFITS 0 292,368 178,400 0 62120 Training, Transportation, Meetings 0 950 0 0 62130 Tuition Reimbursement 0 6,000 0 0 62140 Membership, Subscription & Dues 0 125 0 0 62300 Contract Services-Professional 0 1,667 13,420 53,540 SUBTOTAL CONTRACTUALS 0 8,742 13,420 53,540 63001 Miscellaneous Operating Expenses 0 159 0 0 SUBTOTAL COMMODITIES 0 159 0 0 65000 Building Rental 0 0 10,500 0 65100 Insurance Charges 0 12,471 290 0 65105 Benefits Overhead 0 1,807 0 0 65400 Indirect Costs 0 28,749 2,420 0 SUBTOTAL FIXED CHARGES 0 43,028 13,210 0 66511 Computer Software Subscriptions 0 100 0 0 SUBTOTAL CAPITAL 0 100 0 0 69135 Payment to Subagent 938,806 1,876,678 0 0 SUBTOTAL MISCELLANEOUS 938,806 1,876,678 0 0 TOTAL 938,806 2,221,074 205,030 53,540 584 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP-5 GRANT 12218719 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 0 0 377,280 61020 Salaries Part-Time 0 0 0 82,060 61100 Retirement-Employer Normal Cost 0 0 0 40,290 61102 Retirement- Employer Unfunded- Miscellaneous 0 0 0 52,880 61110 Part-Time Retirement 0 0 0 3,080 61120 Medicare Insurance 0 0 0 6,450 61130 Health Insurance 0 0 0 83,010 61170 Retiree Health Benefits 0 0 0 3,630 61180 Worker Compensation Insurance 0 0 0 19,580 SUBTOTAL SALARIES & BENEFITS 0 0 0 668,260 65040 IT Maintenance Charge 0 0 0 19,010 65055 Communications- Landlines 0 0 0 2,580 65100 Insurance Charges 0 0 0 23,340 65105 Benefits Overhead 0 0 0 3,410 SUBTOTAL FIXED CHARGES 0 0 0 48,340 68001 POB Misc Xfer to Fund 406 0 0 0 15,460 SUBTOTAL TRANSFERS 0 0 0 15,460 69135 Payment to Subagent 0 1,535,245 0 53,430 SUBTOTAL MISCELLANEOUS 0 1,535,245 0 53,430 TOTAL 0 1,535,245 0 785,490 585 EMERGENCY AND HEALTH GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT HHAP-6 GRANT 12218720 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 0 0 155,950 61020 Salaries Part-Time 0 0 0 82,060 61100 Retirement-Employer Normal Cost 0 0 0 16,640 61110 Part-Time Retirement 0 0 0 3,080 61120 Medicare Insurance 0 0 0 3,360 61130 Health Insurance 0 0 0 31,270 61170 Retiree Health Benefits 0 0 0 1,500 SUBTOTAL SALARIES & BENEFITS 0 0 0 293,860 69011 Reserve Appropriation 0 0 0 717,280 69135 Payment to Subagent 0 0 0 4,936,720 SUBTOTAL MISCELLANEOUS 0 0 0 5,654,000 TOTAL 0 0 0 5,947,860 586 WORKFORCE INNOV AND OPP ACT DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 2,355,684 2,051,233 2,298,100 2,743,890 52009 Federal Grant-Indirect COVID 93,938 0 41,420 0 57960 Rental Of Property 355,032 426,503 425,940 431,300 TOTAL REVENUES 2,804,654 2,477,736 2,765,460 3,175,190 EXPENDITURES 12318748 WDB ADMIN 110,054 125,729 100,990 137,640 12318751 ONE STOP PROGRAM 847,667 1,071,059 789,950 899,510 12318752 ONE STOP ADMIN 121,137 110,762 123,440 123,860 12318753 ONE STOP ADULT 348,023 512,979 116,170 132,400 12318754 ONE STOP DISLOCATED WRKR 218,976 85,788 185,870 211,620 12318756 ONE STOP RAPID RESPONSE 248,189 246,239 218,470 420,000 12318757 WDB PROGRAM 97,086 92,328 69,700 79,410 12318762 NAT DW Employment RCVRY - NDGW 131,043 210,178 41,420 0 12318763 WIOA Youth 493,248 597,326 693,510 735,110 TOTAL EXPENDITURES 2,615,422 3,052,389 2,339,520 2,739,550 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,148,977 1,414,486 1,628,430 1,427,530 62000 CONTRACTUALS 503,884 601,611 1,460 403,450 63000 COMMODITIES 4,904 4,773 0 6,080 65000 FIXED CHARGES 226,810 270,557 332,520 320,560 66000 CAPITAL 994 1,961 0 1,490 68000 TRANSFERS 35,094 44,647 56,040 65,110 69000 MISCELLANEOUS 694,759 714,354 321,070 515,330 TOTAL 2,615,422 3,052,389 2,339,520 2,739,550 587 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT WIOA REVENUES 12318002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 2,355,684 2,051,233 2,298,100 2,743,890 52009 Federal Grant-Indirect COVID 93,938 0 41,420 0 57960 Rental Of Property 355,032 426,503 425,940 431,300 SUBTOTAL REVENUES 2,804,654 2,477,736 2,765,460 3,175,190 TOTAL 2,804,654 2,477,736 2,765,460 3,175,190 588 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT WDB ADMIN 12318748 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 46,946 60,351 50,340 44,410 61010 Salaries Cash Out/Separation 0 6,320 0 0 61020 Salaries Part-Time 5,134 6,562 6,700 5,370 61040 Salaries Overtime 1,053 39 0 0 61100 Retirement-Employer Normal Cost 2,426 2,193 1,930 1,330 61102 Retirement- Employer Unfunded- Miscellaneous 3,169 3,793 4,400 4,490 61110 Part-Time Retirement 193 245 260 200 61120 Medicare Insurance 843 991 820 690 61130 Health Insurance 8,527 10,229 8,560 7,580 61170 Retiree Health Benefits 1,500 1,502 460 400 61180 Worker Compensation Insurance 3,271 3,712 3,050 5,230 SUBTOTAL SALARIES & BENEFITS 73,062 95,937 76,520 69,700 62120 Training, Transportation, Meetings 1,149 435 0 1,000 62140 Membership, Subscription & Dues 2,065 2,065 0 2,300 62300 Contract Services-Professional 262 4,007 0 24,220 62400 Auditor Fee 1,560 83 0 100 62500 Rent Payments 11,330 0 920 13,610 62600 Parking Validation 800 700 0 700 SUBTOTAL CONTRACTUALS 17,166 7,291 920 41,930 63001 Miscellaneous Operating Expenses 38 334 0 1,000 SUBTOTAL COMMODITIES 38 334 0 1,000 65040 IT Maintenance Charge 1,870 1,959 3,210 3,540 65055 Communications- Landlines 287 273 440 480 65100 Insurance Charges 3,707 4,574 4,340 6,190 65105 Benefits Overhead 545 663 580 640 65400 Indirect Costs 9,693 10,659 10,320 8,460 SUBTOTAL FIXED CHARGES 16,102 18,127 18,890 19,310 66511 Computer Software Subscriptions 94 100 0 290 SUBTOTAL CAPITAL 94 100 0 290 68001 POB Misc Xfer to Fund 406 3,592 3,940 4,660 5,410 SUBTOTAL TRANSFERS 3,592 3,940 4,660 5,410 TOTAL 110,054 125,729 100,990 137,640 589 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT ONE STOP PROGRAM 12318751 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 207,845 244,796 394,040 401,770 61010 Salaries Cash Out/Separation 39,489 12,540 0 0 61020 Salaries Part-Time 46,790 50,874 84,510 71,470 61040 Salaries Overtime 0 434 0 0 61100 Retirement-Employer Normal Cost 9,990 13,741 26,190 24,670 61102 Retirement- Employer Unfunded- Miscellaneous 13,250 22,000 37,760 17,000 61110 Part-Time Retirement 1,755 1,908 3,170 2,680 61120 Medicare Insurance 4,033 4,356 6,900 6,620 61130 Health Insurance 29,734 42,550 62,440 67,590 61170 Retiree Health Benefits 3,291 2,918 3,720 3,700 61180 Worker Compensation Insurance 15,226 16,539 22,090 22,490 SUBTOTAL SALARIES & BENEFITS 371,403 412,654 640,820 617,990 62120 Training, Transportation, Meetings 3,063 7,908 0 0 62140 Membership, Subscription & Dues 0 2,065 0 0 62300 Contract Services-Professional 39,503 76,949 0 0 62500 Rent Payments 379,857 467,008 0 122,610 SUBTOTAL CONTRACTUALS 422,423 553,930 0 122,610 63001 Miscellaneous Operating Expenses 4,056 3,962 0 0 63300 Gas & Diesel 32 25 0 0 SUBTOTAL COMMODITIES 4,088 3,987 0 0 65010 Rental City Equipment 454 2,138 4,460 5,170 65012 Accident Repair & Replacement 11 98 0 0 65040 IT Maintenance Charge (8,278) 3,790 26,380 39,260 65055 Communications- Landlines (13,814) 8,857 3,620 5,330 65100 Insurance Charges 17,256 20,378 30,170 27,570 65105 Benefits Overhead 2,538 2,953 4,750 7,030 65400 Indirect Costs 44,557 47,140 64,870 57,270 SUBTOTAL FIXED CHARGES 42,724 85,354 134,250 141,630 66511 Computer Software Subscriptions 712 1,706 0 0 SUBTOTAL CAPITAL 712 1,706 0 0 68001 POB Misc Xfer to Fund 406 5,358 12,028 14,880 17,280 SUBTOTAL TRANSFERS 5,358 12,028 14,880 17,280 69145 Client Assessment 959 1,400 0 0 SUBTOTAL MISCELLANEOUS 959 1,400 0 0 TOTAL 847,667 1,071,059 789,950 899,510 590 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT ONE STOP ADMIN 12318752 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 61,210 60,691 60,320 59,800 61020 Salaries Part-Time 304 22 0 0 61040 Salaries Overtime 9 1,594 0 0 61100 Retirement-Employer Normal Cost 4,946 5,529 4,820 6,380 61102 Retirement- Employer Unfunded- Miscellaneous 6,459 0 13,340 9,620 61110 Part-Time Retirement 11 1 0 0 61120 Medicare Insurance 879 828 920 830 61130 Health Insurance 16,838 16,957 17,860 18,870 61170 Retiree Health Benefits 1,565 1,778 610 580 61180 Worker Compensation Insurance 3,501 3,372 2,960 3,430 SUBTOTAL SALARIES & BENEFITS 95,723 90,772 100,830 99,510 62120 Training, Transportation, Meetings 270 130 0 500 62140 Membership, Subscription & Dues 180 0 0 200 62300 Contract Services-Professional 1,512 971 0 4,500 62302 Contracted Vendor Personnel Services 234 0 0 0 SUBTOTAL CONTRACTUALS 2,195 1,101 0 5,200 63001 Miscellaneous Operating Expenses 156 31 0 0 SUBTOTAL COMMODITIES 156 31 0 0 65040 IT Maintenance Charge 3,810 0 4,060 3,990 65055 Communications- Landlines 584 554 560 540 65100 Insurance Charges 3,968 4,155 4,210 4,110 65105 Benefits Overhead 584 602 730 710 65400 Indirect Costs 10,630 9,919 8,780 4,830 SUBTOTAL FIXED CHARGES 19,575 15,230 18,340 14,180 66511 Computer Software Subscriptions 188 10 0 0 SUBTOTAL CAPITAL 188 10 0 0 68001 POB Misc Xfer to Fund 406 3,298 3,618 4,270 4,970 SUBTOTAL TRANSFERS 3,298 3,618 4,270 4,970 TOTAL 121,137 110,762 123,440 123,860 591 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT ONE STOP ADULT 12318753 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 37,975 78,248 36,140 0 61010 Salaries Cash Out/Separation 1,997 903 0 0 61030 Salaries Participant 8,487 82,854 0 0 61100 Retirement-Employer Normal Cost 1,774 6,224 4,280 0 61102 Retirement- Employer Unfunded- Miscellaneous 2,316 9,759 3,260 20,250 61110 Part-Time Retirement 318 3,107 0 0 61120 Medicare Insurance 677 2,346 520 0 61130 Health Insurance 8,483 9,951 13,320 0 61170 Retiree Health Benefits 1 651 360 0 61180 Worker Compensation Insurance 3,007 8,406 5,070 3,220 SUBTOTAL SALARIES & BENEFITS 65,035 202,450 62,950 23,470 62500 Rent Payments 3,942 2,991 0 0 SUBTOTAL CONTRACTUALS 3,942 2,991 0 0 63300 Gas & Diesel 0 22 0 0 SUBTOTAL COMMODITIES 0 22 0 0 65010 Rental City Equipment 0 157 0 0 65012 Accident Repair & Replacement 0 7 0 0 65040 IT Maintenance Charge 8,530 8,906 12,720 2,960 65055 Communications- Landlines 1,307 1,240 1,750 400 65100 Insurance Charges 2,593 5,399 6,310 3,830 65105 Benefits Overhead 381 783 2,290 530 65400 Indirect Costs 6,940 12,457 7,120 10,470 SUBTOTAL FIXED CHARGES 19,751 28,949 30,190 18,190 68001 POB Misc Xfer to Fund 406 5,312 5,827 6,880 7,990 SUBTOTAL TRANSFERS 5,312 5,827 6,880 7,990 69138 Payment-Training Portion 253,502 269,178 16,150 82,750 69143 Transportation Pass for Partic 0 1,626 0 0 69144 Client Support Services 482 1,203 0 0 69145 Client Assessment 0 734 0 0 SUBTOTAL MISCELLANEOUS 253,984 272,741 16,150 82,750 TOTAL 348,023 512,979 116,170 132,400 592 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT ONE STOP DISLOCATED WRKR 12318754 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 74,454 29,586 98,810 0 61010 Salaries Cash Out/Separation 1,109 4,534 0 0 61100 Retirement-Employer Normal Cost 3,461 2,999 12,030 0 61102 Retirement- Employer Unfunded- Miscellaneous 4,520 4,702 1,120 19,510 61120 Medicare Insurance 1,094 507 1,480 0 61130 Health Insurance 10,025 4,180 39,960 0 61170 Retiree Health Benefits 835 708 1,020 0 61180 Worker Compensation Insurance 4,447 1,640 3,980 6,110 SUBTOTAL SALARIES & BENEFITS 99,945 48,856 158,400 25,620 62500 Rent Payments 10,842 1,760 0 0 SUBTOTAL CONTRACTUALS 10,842 1,760 0 0 65040 IT Maintenance Charge 2,280 0 6,660 9,410 65055 Communications- Landlines 0 0 910 1,280 65100 Insurance Charges 5,040 2,021 5,420 7,390 65105 Benefits Overhead 741 293 1,200 1,700 65400 Indirect Costs 13,194 4,710 7,520 11,770 SUBTOTAL FIXED CHARGES 21,255 7,024 21,710 31,550 68001 POB Misc Xfer to Fund 406 4,447 4,878 5,760 6,690 SUBTOTAL TRANSFERS 4,447 4,878 5,760 6,690 69138 Payment-Training Portion 82,166 22,708 0 147,760 69144 Client Support Services 320 451 0 0 69145 Client Assessment 0 112 0 0 SUBTOTAL MISCELLANEOUS 82,487 23,271 0 147,760 TOTAL 218,976 85,788 185,870 211,620 593 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT ONE STOP RAPID RESPONSE 12318756 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 125,814 130,872 116,850 171,730 61040 Salaries Overtime 160 0 0 0 61100 Retirement-Employer Normal Cost 5,781 5,576 4,460 5,130 61102 Retirement- Employer Unfunded- Miscellaneous 7,549 8,893 9,240 10,530 61120 Medicare Insurance 1,785 1,822 1,680 2,400 61130 Health Insurance 31,277 33,049 30,890 43,440 61170 Retiree Health Benefits 835 815 1,080 1,530 61180 Worker Compensation Insurance 7,525 7,344 8,980 7,080 SUBTOTAL SALARIES & BENEFITS 180,726 188,371 173,180 241,840 62120 Training, Transportation, Meetings 1,538 4,419 0 18,210 62300 Contract Services-Professional 0 0 0 27,330 62500 Rent Payments 18,063 7,092 540 89,180 SUBTOTAL CONTRACTUALS 19,602 11,511 540 134,720 63001 Miscellaneous Operating Expenses 56 395 0 0 SUBTOTAL COMMODITIES 56 395 0 0 65040 IT Maintenance Charge 10,980 9,342 11,300 9,500 65055 Communications- Landlines 1,682 1,301 1,550 1,290 65100 Insurance Charges 8,528 9,049 12,040 8,520 65105 Benefits Overhead 1,254 1,312 2,030 1,700 65400 Indirect Costs 21,715 20,835 10,470 13,370 SUBTOTAL FIXED CHARGES 44,159 41,839 37,390 34,380 66511 Computer Software Subscriptions 0 123 0 500 SUBTOTAL CAPITAL 0 123 0 500 68001 POB Misc Xfer to Fund 406 3,647 4,000 7,360 8,560 SUBTOTAL TRANSFERS 3,647 4,000 7,360 8,560 TOTAL 248,189 246,239 218,470 420,000 594 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT WDB PROGRAM 12318757 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 45,927 47,814 48,950 32,020 61020 Salaries Part-Time 5,158 5,402 5,410 7,940 61100 Retirement-Employer Normal Cost 2,070 2,018 (8,310) 950 61102 Retirement- Employer Unfunded- Miscellaneous 2,702 3,164 3,780 7,420 61110 Part-Time Retirement 194 203 200 7,940 61120 Medicare Insurance 727 790 650 560 61130 Health Insurance 7,619 7,630 6,400 5,110 61170 Retiree Health Benefits 0 0 360 280 61180 Worker Compensation Insurance 3,057 2,997 2,130 2,990 SUBTOTAL SALARIES & BENEFITS 67,454 70,017 59,570 65,210 62120 Training, Transportation, Meetings 1,164 0 0 0 62140 Membership, Subscription & Dues 2,065 0 0 0 62500 Rent Payments 10,575 6,272 0 2,770 SUBTOTAL CONTRACTUALS 13,804 6,272 0 2,770 63001 Miscellaneous Operating Expenses 69 0 0 0 SUBTOTAL COMMODITIES 69 0 0 0 65040 IT Maintenance Charge 1,200 1,247 1,270 1,770 65055 Communications- Landlines 183 174 170 240 65100 Insurance Charges 3,464 3,693 2,940 3,530 65105 Benefits Overhead 510 535 230 320 65400 Indirect Costs 8,654 8,472 3,250 2,940 SUBTOTAL FIXED CHARGES 14,011 14,121 7,860 8,800 68001 POB Misc Xfer to Fund 406 1,748 1,917 2,270 2,630 SUBTOTAL TRANSFERS 1,748 1,917 2,270 2,630 TOTAL 97,086 92,328 69,700 79,410 595 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT NAT DW Employment RCVRY - NDGW 12318762 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 41,679 71,478 11,810 0 61010 Salaries Cash Out/Separation 0 2,002 0 0 61020 Salaries Part-Time 306 143 60 0 61040 Salaries Overtime 174 0 0 0 61100 Retirement-Employer Normal Cost 2,078 4,852 740 0 61102 Retirement- Employer Unfunded- Miscellaneous 2,713 7,607 12,200 0 61110 Part-Time Retirement 11 5 10 0 61120 Medicare Insurance 603 1,092 180 0 61130 Health Insurance 5,935 11,438 2,060 0 61170 Retiree Health Benefits 0 166 120 0 61180 Worker Compensation Insurance 2,535 4,031 2,430 0 SUBTOTAL SALARIES & BENEFITS 56,034 102,812 29,610 0 62120 Training, Transportation, Meetings 0 1,645 0 0 62400 Auditor Fee 5 4 0 0 62500 Rent Payments 1,227 6,540 0 0 SUBTOTAL CONTRACTUALS 1,232 8,189 0 0 65040 IT Maintenance Charge 0 2,375 3,030 0 65055 Communications- Landlines 349 331 420 0 65100 Insurance Charges 2,872 4,966 3,570 0 65105 Benefits Overhead 423 720 540 0 65400 Indirect Costs 7,142 11,402 4,250 0 SUBTOTAL FIXED CHARGES 10,785 19,794 11,810 0 66511 Computer Software Subscriptions 0 23 0 0 SUBTOTAL CAPITAL 0 23 0 0 69138 Payment-Training Portion 62,992 78,102 0 0 69144 Client Support Services 0 1,085 0 0 69145 Client Assessment 0 173 0 0 SUBTOTAL MISCELLANEOUS 62,992 79,361 0 0 TOTAL 131,043 210,178 41,420 0 596 WORKFORCE INNOV AND OPP ACT COMMUNITY DEVELOPMENT ACCOUNTING UNIT WIOA Youth 12318763 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 92,978 104,776 222,190 202,800 61010 Salaries Cash Out/Separation 0 3,713 0 0 61020 Salaries Part-Time 3,898 4,524 3,500 7,050 61030 Salaries Participant 7,665 40,790 0 0 61040 Salaries Overtime 1 0 0 0 61100 Retirement-Employer Normal Cost 3,858 4,399 16,750 6,040 61102 Retirement- Employer Unfunded- Miscellaneous 5,038 6,897 7,490 9,970 61110 Part-Time Retirement 432 1,700 130 260 61120 Medicare Insurance 1,460 2,169 3,260 2,920 61130 Health Insurance 18,042 22,841 61,000 43,660 61170 Retiree Health Benefits 835 836 2,130 1,800 61180 Worker Compensation Insurance 5,390 9,971 10,100 9,690 SUBTOTAL SALARIES & BENEFITS 139,596 202,616 326,550 284,190 62120 Training, Transportation, Meetings 2,158 0 0 16,000 62200 Advertising 0 88 0 0 62300 Contract Services-Professional 85 1,020 0 7,000 62500 Rent Payments 10,434 7,460 0 73,220 SUBTOTAL CONTRACTUALS 12,677 8,569 0 96,220 63001 Miscellaneous Operating Expenses 365 0 0 5,080 63300 Gas & Diesel 132 5 0 0 SUBTOTAL COMMODITIES 497 5 0 5,080 65010 Rental City Equipment 1,178 121 0 0 65012 Accident Repair & Replacement 29 5 0 0 65040 IT Maintenance Charge 11,660 12,171 18,470 15,940 65055 Communications- Landlines 1,786 1,695 2,540 2,160 65100 Insurance Charges 5,962 7,622 13,090 11,750 65105 Benefits Overhead 877 1,105 3,320 2,860 65400 Indirect Costs 16,956 17,401 14,660 19,810 SUBTOTAL FIXED CHARGES 38,448 40,119 52,080 52,520 66511 Computer Software Subscriptions 0 0 0 700 SUBTOTAL CAPITAL 0 0 0 700 68001 POB Misc Xfer to Fund 406 7,692 8,438 9,960 11,580 SUBTOTAL TRANSFERS 7,692 8,438 9,960 11,580 69135 Payment to Subagent 294,338 337,530 304,920 284,120 69143 Transportation Pass for Partic 0 50 0 700 SUBTOTAL MISCELLANEOUS 294,338 337,580 304,920 284,820 TOTAL 493,248 597,326 693,510 735,110 597 ORANGE COUNTY GRANTS DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52001 Federal Grant-Indirect 797,874 101,481 0 0 52027 State Grants-Indirect 0 71,001 48,120 0 TOTAL REVENUES 797,874 172,482 48,120 0 EXPENDITURES 12418737 SSA VT WEX 797,874 101,481 0 0 12418750 OC WIOA 0 30,000 0 0 12418752 OC REGNL EQTY & RCVRY P'SHIP 0 44,888 48,120 0 12418810 OUTDOOR SAFE DINE PROGRAM 0 0 0 1,170 12418811 ARPA-OC-DOWNTOWN BUS INTERRUPT 0 0 0 1,210 TOTAL EXPENDITURES 797,874 176,369 48,120 2,380 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 429,293 93,846 48,120 0 62000 CONTRACTUALS 19,902 6,715 0 1,170 63000 COMMODITIES 59 0 0 1,210 65000 FIXED CHARGES 58,346 18,622 0 0 68000 TRANSFERS 8,170 2,590 0 0 69000 MISCELLANEOUS 282,104 54,595 0 0 TOTAL 797,874 176,369 48,120 2,380 598 ORANGE COUNTY GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT OC GRANT REVENUE 12418002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52001 Federal Grant-Indirect 797,874 101,481 0 0 52027 State Grants-Indirect 0 71,001 48,120 0 SUBTOTAL REVENUES 797,874 172,482 48,120 0 TOTAL 797,874 172,482 48,120 0 599 ORANGE COUNTY GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT SSA VT WEX 12418737 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 176,698 24,714 0 0 61020 Salaries Part-Time 2,022 313 0 0 61030 Salaries Participant 175,561 0 0 0 61100 Retirement-Employer Normal Cost 8,336 1,061 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 10,476 1,062 0 0 61110 Part-Time Retirement 6,660 12 0 0 61120 Medicare Insurance 5,197 354 0 0 61130 Health Insurance 25,188 5,088 0 0 61170 Retiree Health Benefits 1,669 219 0 0 61180 Worker Compensation Insurance 17,486 1,402 0 0 SUBTOTAL SALARIES & BENEFITS 429,293 34,225 0 0 62500 Rent Payments 19,902 1,742 0 0 SUBTOTAL CONTRACTUALS 19,902 1,742 0 0 63300 Gas & Diesel 59 0 0 0 SUBTOTAL COMMODITIES 59 0 0 0 65010 Rental City Equipment 450 0 0 0 65012 Accident Repair & Replacement 17 0 0 0 65040 IT Maintenance Charge 11,830 2,078 0 0 65055 Communications- Landlines 1,812 289 0 0 65100 Insurance Charges 12,173 1,727 0 0 65105 Benefits Overhead 1,790 250 0 0 65400 Indirect Costs 30,275 3,984 0 0 SUBTOTAL FIXED CHARGES 58,346 8,329 0 0 68001 POB Misc Xfer to Fund 406 8,170 2,590 0 0 SUBTOTAL TRANSFERS 8,170 2,590 0 0 69138 Payment-Training Portion 282,104 54,595 0 0 SUBTOTAL MISCELLANEOUS 282,104 54,595 0 0 TOTAL 797,874 101,481 0 0 600 ORANGE COUNTY GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT OC WIOA 12418750 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 18,510 0 0 61100 Retirement-Employer Normal Cost 0 895 0 0 61120 Medicare Insurance 0 318 0 0 61130 Health Insurance 0 3,553 0 0 61180 Worker Compensation Insurance 0 1,042 0 0 SUBTOTAL SALARIES & BENEFITS 0 24,319 0 0 62120 Training, Transportation, Meetings 0 897 0 0 62500 Rent Payments 0 367 0 0 SUBTOTAL CONTRACTUALS 0 1,264 0 0 65100 Insurance Charges 0 1,284 0 0 65105 Benefits Overhead 0 186 0 0 65400 Indirect Costs 0 2,947 0 0 SUBTOTAL FIXED CHARGES 0 4,417 0 0 TOTAL 0 30,000 0 0 601 ORANGE COUNTY GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT OC REGNL EQTY & RCVRY P'SHIP 12418752 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 24,565 39,270 0 61040 Salaries Overtime 0 94 0 0 61100 Retirement-Employer Normal Cost 0 1,381 1,500 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 3,570 0 0 61120 Medicare Insurance 0 388 570 0 61130 Health Insurance 0 3,923 6,410 0 61170 Retiree Health Benefits 0 0 370 0 61180 Worker Compensation Insurance 0 1,382 0 0 SUBTOTAL SALARIES & BENEFITS 0 35,302 48,120 0 62120 Training, Transportation, Meetings 0 2,773 0 0 62500 Rent Payments 0 936 0 0 SUBTOTAL CONTRACTUALS 0 3,710 0 0 65100 Insurance Charges 0 1,703 0 0 65105 Benefits Overhead 0 247 0 0 65400 Indirect Costs 0 3,926 0 0 SUBTOTAL FIXED CHARGES 0 5,876 0 0 TOTAL 0 44,888 48,120 0 602 ORANGE COUNTY GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT OUTDOOR SAFE DINE PROGRAM 12418810 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 0 0 1,170 SUBTOTAL CONTRACTUALS 0 0 0 1,170 TOTAL 0 0 0 1,170 603 ORANGE COUNTY GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT ARPA-OC-DOWNTOWN BUS INTERRUPT 12418811 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 63001 Miscellaneous Operating Expenses 0 0 0 1,210 SUBTOTAL COMMODITIES 0 0 0 1,210 TOTAL 0 0 0 1,210 604 D.O.J. GRANT FUND DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 12718700 BYRNE DISCR COMMUNITY PROJECT 0 446,232 0 0 TOTAL EXPENDITURES 0 446,232 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 0 446,232 0 0 TOTAL 0 446,232 0 0 605 D.O.J. GRANT FUND COMMUNITY DEVELOPMENT ACCOUNTING UNIT BYRNE DISCR COMMUNITY PROJECT 12718700 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69135 Payment to Subagent 0 446,232 0 0 SUBTOTAL MISCELLANEOUS 0 446,232 0 0 TOTAL 0 446,232 0 0 606 HOME PROGRAM FEDERAL GRANT DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 250,750 865,465 1,184,070 367,000 56900 Principal Repayment 659,208 375,386 267,030 267,030 56901 Interest Repayments 313,368 337,450 184,510 184,510 57990 Miscellaneous Income 0 632 360 0 58000 Earning On Investments 37,249 52,781 6,470 6,470 59011 Reserve Appropriation 0 0 0 2,726,870 TOTAL REVENUES 1,260,575 1,631,713 1,642,440 3,551,880 EXPENDITURES 13018780 FEDERAL GRANT - HOME PROGRAM 391,749 1,090,379 480,860 3,134,180 TOTAL EXPENDITURES 391,749 1,090,379 480,860 3,134,180 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 274,237 397,923 322,850 257,420 62000 CONTRACTUALS 41,474 101,232 67,210 67,210 63000 COMMODITIES 1,339 1,469 2,080 0 65000 FIXED CHARGES 67,024 80,388 79,180 71,600 66000 CAPITAL 312 169 0 0 68000 TRANSFERS 7,364 8,078 9,540 11,080 69000 MISCELLANEOUS 0 501,119 0 2,726,870 TOTAL 391,749 1,090,379 480,860 3,134,180 607 HOME PROGRAM FEDERAL GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT FEDERAL GRANT - HOME PROGRAM 13018002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 250,750 865,465 1,184,070 367,000 56900 Principal Repayment 659,208 375,386 267,030 267,030 56901 Interest Repayments 313,368 337,450 184,510 184,510 57990 Miscellaneous Income 0 632 360 0 58000 Earning On Investments 37,249 52,781 6,470 6,470 59011 Reserve Appropriation 0 0 0 2,726,870 SUBTOTAL REVENUES 1,260,575 1,631,713 1,642,440 3,551,880 TOTAL 1,260,575 1,631,713 1,642,440 3,551,880 608 HOME PROGRAM FEDERAL GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT FEDERAL GRANT - HOME PROGRAM 13018780 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 192,352 255,459 208,080 171,930 61010 Salaries Cash Out/Separation 498 29,738 0 0 61020 Salaries Part-Time 0 11 0 0 61040 Salaries Overtime 5,043 1,010 0 0 61100 Retirement-Employer Normal Cost 15,748 24,579 24,620 17,660 61102 Retirement- Employer Unfunded- Miscellaneous 20,573 35,711 41,360 28,330 61110 Part-Time Retirement 0 0 0 0 61120 Medicare Insurance 2,917 3,657 3,040 2,410 61130 Health Insurance 23,747 31,482 34,250 22,440 61170 Retiree Health Benefits 1,938 1,987 2,100 1,640 61180 Worker Compensation Insurance 11,421 14,290 9,400 13,010 SUBTOTAL SALARIES & BENEFITS 274,237 397,923 322,850 257,420 62012 Cellular Phone Charges 0 42 0 0 62120 Training, Transportation, Meetings 7,307 5,324 3,180 700 62130 Tuition Reimbursement 822 0 1,500 0 62140 Membership, Subscription & Dues 675 722 0 0 62200 Advertising 1,783 5,439 0 0 62251 Other Agency Services 0 10 0 0 62300 Contract Services-Professional 29,678 88,478 58,900 65,900 62302 Contracted Vendor Personnel Services 409 927 2,900 0 62400 Auditor Fee 640 70 550 550 62600 Parking Validation 49 60 60 60 62700 Auto Expense 110 160 120 0 SUBTOTAL CONTRACTUALS 41,474 101,232 67,210 67,210 63001 Miscellaneous Operating Expenses 1,339 1,469 2,080 0 SUBTOTAL COMMODITIES 1,339 1,469 2,080 0 65000 Building Rental 7,030 7,905 7,910 0 65040 IT Maintenance Charge 9,670 10,093 10,900 11,510 65055 Communications- Landlines 1,481 1,405 1,500 1,560 65100 Insurance Charges 12,943 17,600 14,470 15,480 65105 Benefits Overhead 1,903 2,553 1,960 2,060 65400 Indirect Costs 33,996 40,832 42,440 40,990 SUBTOTAL FIXED CHARGES 67,024 80,388 79,180 71,600 66511 Computer Software Subscriptions 312 169 0 0 SUBTOTAL CAPITAL 312 169 0 0 68001 POB Misc Xfer to Fund 406 7,364 8,078 9,540 11,080 SUBTOTAL TRANSFERS 7,364 8,078 9,540 11,080 69011 Reserve Appropriation 0 0 0 2,726,870 69152 Loans & Grants 0 501,119 0 0 SUBTOTAL MISCELLANEOUS 0 501,119 0 2,726,870 TOTAL 391,749 1,090,379 480,860 3,134,180 609 MISC GRANTS DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52040 Grant-Other 0 0 52,130 126,210 58000 Earning On Investments 0 0 7,500 8,450 TOTAL REVENUES 0 0 59,630 134,660 EXPENDITURES 13118700 JAMES IRVINE FOUNDATION GRANT 0 9,081 59,630 134,590 TOTAL EXPENDITURES 0 9,081 59,630 134,590 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 7,650 52,130 122,520 62000 CONTRACTUALS 0 82 7,500 8,450 65000 FIXED CHARGES 0 1,349 0 3,620 TOTAL 0 9,081 59,630 134,590 610 MISC GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT COMMUNITY DEVELOPMENT 13118002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52040 Grant-Other 0 0 52,130 126,210 58000 Earning On Investments 0 0 7,500 8,450 SUBTOTAL REVENUES 0 0 59,630 134,660 TOTAL 0 0 59,630 134,660 611 MISC GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT JAMES IRVINE FOUNDATION GRANT 13118700 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 5,655 42,540 96,350 61100 Retirement-Employer Normal Cost 0 281 1,620 2,850 61102 Retirement- Employer Unfunded- Miscellaneous 0 441 0 4,410 61120 Medicare Insurance 0 85 620 1,340 61130 Health Insurance 0 871 6,950 15,370 61170 Retiree Health Benefits 0 0 400 850 61180 Worker Compensation Insurance 0 318 0 1,350 SUBTOTAL SALARIES & BENEFITS 0 7,650 52,130 122,520 62120 Training, Transportation, Meetings 0 0 0 8,450 62300 Contract Services-Professional 0 0 7,500 0 62500 Rent Payments 0 82 0 0 SUBTOTAL CONTRACTUALS 0 82 7,500 8,450 65040 IT Maintenance Charge 0 0 0 1,000 65055 Communications- Landlines 0 0 0 140 65100 Insurance Charges 0 392 0 1,590 65105 Benefits Overhead 0 57 0 180 65400 Indirect Costs 0 900 0 710 SUBTOTAL FIXED CHARGES 0 1,349 0 3,620 TOTAL 0 9,081 59,630 134,590 612 HOUSING AUTHORITY-ISSUER FEE DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57893 Issuer Fees/Settlement 50,065 44,361 52,880 45,000 58000 Earning On Investments 33,837 36,350 23,560 23,560 TOTAL REVENUES 83,903 80,711 76,440 68,560 EXPENDITURES 13318780 HOUSING AUTHORITY-ISSUER FEE 209,832 383,659 1,264,200 841,500 TOTAL EXPENDITURES 209,832 383,659 1,264,200 841,500 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 163,871 242,937 248,830 549,170 62000 CONTRACTUALS 12,404 79,256 530,050 140,050 63000 COMMODITIES 510 1,190 5,000 5,000 65000 FIXED CHARGES 31,951 50,876 454,020 120,770 66000 CAPITAL 94 8,300 25,000 25,000 68000 TRANSFERS 1,002 1,099 1,300 1,510 TOTAL 209,832 383,659 1,264,200 841,500 613 HOUSING AUTHORITY-ISSUER FEE COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-ISSUER FEE 13318002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57893 Issuer Fees/Settlement 50,065 44,361 52,880 45,000 58000 Earning On Investments 33,837 36,350 23,560 23,560 SUBTOTAL REVENUES 83,903 80,711 76,440 68,560 TOTAL 83,903 80,711 76,440 68,560 614 HOUSING AUTHORITY-ISSUER FEE COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-ISSUER FEE 13318780 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 86,123 172,510 166,310 277,570 61010 Salaries Cash Out/Separation 44,000 5,027 0 158,210 61020 Salaries Part-Time 45 43 25,000 25,000 61040 Salaries Overtime 0 1,212 0 0 61100 Retirement-Employer Normal Cost 4,896 12,208 10,750 16,050 61102 Retirement- Employer Unfunded- Miscellaneous 10,627 18,532 14,880 17,960 61110 Part-Time Retirement 2 2 0 0 61120 Medicare Insurance 1,356 2,591 2,400 3,840 61130 Health Insurance 9,683 19,241 19,420 37,920 61170 Retiree Health Benefits 1,679 1,904 1,540 2,540 61180 Worker Compensation Insurance 5,461 9,667 8,530 10,080 SUBTOTAL SALARIES & BENEFITS 163,871 242,937 248,830 549,170 62012 Cellular Phone Charges 628 783 750 750 62120 Training, Transportation, Meetings 515 5,113 10,000 10,000 62130 Tuition Reimbursement 40 304 1,500 1,500 62131 SAMA Wellness and Fitness Program Reimbursements 0 0 300 300 62140 Membership, Subscription & Dues 135 1,300 2,500 2,500 62300 Contract Services-Professional 11,085 43,959 500,000 110,000 62302 Contracted Vendor Personnel Services 0 27,656 15,000 15,000 62600 Parking Validation 0 141 0 0 SUBTOTAL CONTRACTUALS 12,404 79,256 530,050 140,050 63001 Miscellaneous Operating Expenses 510 1,190 5,000 5,000 SUBTOTAL COMMODITIES 510 1,190 5,000 5,000 65000 Building Rental 3,150 3,542 348,920 0 65040 IT Maintenance Charge 3,810 5,937 4,540 5,610 65055 Communications- Landlines 584 827 620 760 65100 Insurance Charges 6,189 11,911 12,410 11,890 65105 Benefits Overhead 910 1,726 820 1,000 65400 Indirect Costs 17,308 26,934 86,710 101,510 SUBTOTAL FIXED CHARGES 31,951 50,876 454,020 120,770 66511 Computer Software Subscriptions 94 8,300 25,000 25,000 SUBTOTAL CAPITAL 94 8,300 25,000 25,000 68001 POB Misc Xfer to Fund 406 1,002 1,099 1,300 1,510 SUBTOTAL TRANSFERS 1,002 1,099 1,300 1,510 TOTAL 209,832 383,659 1,264,200 841,500 615 COMMUNITY DEV BLOCK GRANT/ESG DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 5,168,094 4,604,480 4,715,900 4,567,510 52008 Federal Grant-Direct COVID 158,022 37,547 60,200 53,680 52010 Federal Grant-Direct COVID ESG-CV 1,346,245 0 0 0 53301 Center Programs 2,062 0 2,100 2,100 53307 Youth Field Usage Fee 8,288 6,706 9,000 6,710 53316 Leisure Classes 2,386 0 2,400 2,390 56900 Principal Repayment 91,870 129,491 92,000 130,000 56901 Interest Repayments 1,525 1,415 1,600 1,600 57960 Rental Of Property 145,200 135,520 145,200 159,720 TOTAL REVENUES 6,923,692 4,915,159 5,028,400 4,923,710 EXPENDITURES 13518780 COMMUNITY DEVELOPMENT ADMINISTRATION 934,543 858,663 858,660 1,239,650 13518782 COMMUNITY DEVELOPMENT-HOUSING 718,196 636,070 1,500,000 500,000 13518783 CDBG PROGRAMS 3,647,898 2,806,882 2,525,660 2,984,090 13518785 HUD-EMERGENCY SOLUTIONS GRANT 426,784 464,793 422,580 391,210 13518788 CDBG-CV 108,808 37,547 60,200 55,350 13518789 ESG-CV 653,959 0 0 0 TOTAL EXPENDITURES 6,490,188 4,803,955 5,367,100 5,170,300 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,390,992 1,297,633 1,395,860 1,692,850 62000 CONTRACTUALS 146,543 80,383 7,640 118,670 63000 COMMODITIES 4,747 2,125 0 8,300 65000 FIXED CHARGES 299,539 274,875 252,620 227,200 66000 CAPITAL 2,097,403 1,377,367 1,006,660 1,417,900 67000 DEBT SERVICE 163,968 0 0 0 68000 TRANSFERS 72,908 79,975 94,430 109,710 69000 MISCELLANEOUS 2,314,086 1,691,599 2,609,890 1,595,670 TOTAL 6,490,188 4,803,955 5,367,100 5,170,300 616 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT COMMUNITY DEVELOPMENT ADMINISTRATION 13518002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 5,168,094 4,604,480 4,715,900 4,567,510 52008 Federal Grant-Direct COVID 158,022 37,547 60,200 53,680 52010 Federal Grant-Direct COVID ESG-CV 1,346,245 0 0 0 53301 Center Programs 2,062 0 2,100 2,100 53307 Youth Field Usage Fee 8,288 6,706 9,000 6,710 53316 Leisure Classes 2,386 0 2,400 2,390 56900 Principal Repayment 91,870 129,491 92,000 130,000 56901 Interest Repayments 1,525 1,415 1,600 1,600 57960 Rental Of Property 145,200 135,520 145,200 159,720 SUBTOTAL REVENUES 6,923,692 4,915,159 5,028,400 4,923,710 TOTAL 6,923,692 4,915,159 5,028,400 4,923,710 617 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT COMMUNITY DEVELOPMENT ADMINISTRATION 13518780 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 377,065 362,509 371,870 605,440 61010 Salaries Cash Out/Separation 21,080 11,584 0 0 61020 Salaries Part-Time 2,930 43 0 0 61040 Salaries Overtime 26,856 3,182 0 0 61100 Retirement-Employer Normal Cost 20,554 23,425 43,380 38,780 61102 Retirement- Employer Unfunded- Miscellaneous 26,510 35,877 48,740 41,840 61110 Part-Time Retirement 110 2 0 0 61120 Medicare Insurance 5,943 5,230 6,930 8,450 61130 Health Insurance 71,013 76,636 96,260 128,550 61170 Retiree Health Benefits 3,328 2,170 4,640 5,590 61180 Worker Compensation Insurance 22,399 20,242 20,490 21,080 SUBTOTAL SALARIES & BENEFITS 577,787 540,898 592,310 849,730 62120 Training, Transportation, Meetings 3,756 1,733 0 2,000 62130 Tuition Reimbursement 331 321 0 750 62140 Membership, Subscription & Dues 2,125 1,278 0 2,000 62200 Advertising 10,555 10,396 0 12,000 62300 Contract Services-Professional 85,378 52,900 0 84,600 62302 Contracted Vendor Personnel Services 2,543 1,043 0 1,200 62400 Auditor Fee 8,376 187 0 250 62600 Parking Validation 1,925 523 0 750 62700 Auto Expense 520 180 0 250 SUBTOTAL CONTRACTUALS 115,509 68,561 0 103,800 63001 Miscellaneous Operating Expenses 1,336 1,301 0 8,300 SUBTOTAL COMMODITIES 1,336 1,301 0 8,300 65000 Building Rental 24,601 27,595 27,600 0 65040 IT Maintenance Charge 28,254 32,654 38,460 31,580 65055 Communications- Landlines 4,328 4,547 5,280 4,280 65100 Insurance Charges 25,242 24,860 28,520 25,420 65105 Benefits Overhead 3,772 3,634 6,920 5,450 65400 Indirect Costs 70,774 58,225 61,980 91,940 SUBTOTAL FIXED CHARGES 156,971 151,515 168,760 158,670 66511 Computer Software Subscriptions 5,497 2,256 0 17,900 SUBTOTAL CAPITAL 5,497 2,256 0 17,900 68001 POB Misc Xfer to Fund 406 17,443 19,133 22,590 26,250 SUBTOTAL TRANSFERS 17,443 19,133 22,590 26,250 69135 Payment to Subagent 60,000 75,000 75,000 75,000 SUBTOTAL MISCELLANEOUS 60,000 75,000 75,000 75,000 TOTAL 934,543 858,663 858,660 1,239,650 618 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT COMMUNITY DEVELOPMENT-HOUSING 13518782 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69135 Payment to Subagent 238,196 467,365 500,000 500,000 69152 Loans & Grants 480,000 168,705 1,000,000 0 SUBTOTAL MISCELLANEOUS 718,196 636,070 1,500,000 500,000 TOTAL 718,196 636,070 1,500,000 500,000 619 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDBG PROGRAMS 13518783 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 450,988 437,466 448,040 480,180 61040 Salaries Overtime 0 14,981 0 0 61100 Retirement-Employer Normal Cost 43,931 42,520 51,970 53,250 61102 Retirement- Employer Unfunded- Miscellaneous 48,657 50,711 64,110 40,560 61120 Medicare Insurance 6,813 7,125 6,370 6,960 61130 Health Insurance 79,682 86,614 127,220 141,320 61180 Worker Compensation Insurance 24,862 21,944 19,230 24,030 SUBTOTAL SALARIES & BENEFITS 654,933 661,360 716,940 746,300 65100 Insurance Charges 30,739 28,596 24,390 27,940 65105 Benefits Overhead 4,521 4,389 0 0 65400 Indirect Costs 76,397 72,029 40,400 31,050 SUBTOTAL FIXED CHARGES 111,657 105,015 64,790 58,990 66200 Buildings & Building Improvements 198,035 678,102 0 400,000 66220 Improvements Other Than Building 1,893,871 697,009 1,006,660 1,000,000 SUBTOTAL CAPITAL 2,091,906 1,375,111 1,006,660 1,400,000 68001 POB Misc Xfer to Fund 406 33,410 36,648 43,270 50,270 SUBTOTAL TRANSFERS 33,410 36,648 43,270 50,270 69135 Payment to Subagent 695,992 556,248 644,000 628,530 69152 Loans & Grants 60,000 72,500 50,000 100,000 SUBTOTAL MISCELLANEOUS 755,992 628,748 694,000 728,530 TOTAL 3,647,898 2,806,882 2,525,660 2,984,090 620 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT HUD-EMERGENCY SOLUTIONS GRANT 13518785 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 18,511 15,256 9,140 9,360 61010 Salaries Cash Out/Separation 0 103 0 0 61040 Salaries Overtime 70,744 69,790 46,420 56,770 61100 Retirement-Employer Normal Cost 1,200 1,664 1,080 1,000 61102 Retirement- Employer Unfunded- Miscellaneous 2,088 3,418 4,630 3,540 61120 Medicare Insurance 282 228 130 130 61130 Health Insurance 2,987 1,605 1,420 2,850 61170 Retiree Health Benefits 0 0 90 90 61180 Worker Compensation Insurance 1,105 855 800 680 SUBTOTAL SALARIES & BENEFITS 96,917 92,918 63,710 74,420 62300 Contract Services-Professional 1,380 769 7,640 14,870 62400 Auditor Fee 0 24 0 0 SUBTOTAL CONTRACTUALS 1,380 793 7,640 14,870 63001 Miscellaneous Operating Expenses 51 824 0 0 SUBTOTAL COMMODITIES 51 824 0 0 65000 Building Rental 669 821 820 0 65040 IT Maintenance Charge 1,036 891 0 0 65055 Communications- Landlines 160 124 0 0 65100 Insurance Charges 1,250 1,054 1,270 820 65105 Benefits Overhead 185 153 160 110 65400 Indirect Costs 15,120 13,539 5,850 6,250 SUBTOTAL FIXED CHARGES 18,420 16,582 8,100 7,180 68001 POB Misc Xfer to Fund 406 1,728 1,895 2,240 2,600 SUBTOTAL TRANSFERS 1,728 1,895 2,240 2,600 69135 Payment to Subagent 308,288 351,781 340,890 292,140 SUBTOTAL MISCELLANEOUS 308,288 351,781 340,890 292,140 TOTAL 426,784 464,793 422,580 391,210 621 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDBG-CV 13518788 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 18,398 1,724 15,090 18,100 61010 Salaries Cash Out/Separation 1,306 0 0 0 61020 Salaries Part-Time 10,476 0 0 0 61040 Salaries Overtime 104 0 0 0 61100 Retirement-Employer Normal Cost 852 73 1,790 540 61102 Retirement- Employer Unfunded- Miscellaneous 1,433 154 180 20 61110 Part-Time Retirement 393 0 0 0 61120 Medicare Insurance 445 24 220 250 61130 Health Insurance 3,556 384 2,670 2,850 61170 Retiree Health Benefits 0 0 150 160 61180 Worker Compensation Insurance 1,735 97 2,800 480 SUBTOTAL SALARIES & BENEFITS 38,699 2,456 22,900 22,400 62130 Tuition Reimbursement 1 0 0 0 62300 Contract Services-Professional 0 11,025 0 0 62400 Auditor Fee 410 4 0 0 SUBTOTAL CONTRACTUALS 411 11,029 0 0 63001 Miscellaneous Operating Expenses 3,079 0 0 0 SUBTOTAL COMMODITIES 3,079 0 0 0 65040 IT Maintenance Charge 1,140 1,187 0 0 65055 Communications- Landlines 174 165 0 0 65100 Insurance Charges 2,017 120 3,980 570 65105 Benefits Overhead 292 17 820 110 65400 Indirect Costs 4,909 275 6,170 1,680 SUBTOTAL FIXED CHARGES 8,532 1,764 10,970 2,360 68001 POB Misc Xfer to Fund 406 20,328 22,298 26,330 30,590 SUBTOTAL TRANSFERS 20,328 22,298 26,330 30,590 69135 Payment to Subagent 32,759 0 0 0 69152 Loans & Grants 5,000 0 0 0 SUBTOTAL MISCELLANEOUS 37,759 0 0 0 TOTAL 108,808 37,547 60,200 55,350 622 COMMUNITY DEV BLOCK GRANT/ESG COMMUNITY DEVELOPMENT ACCOUNTING UNIT ESG-CV 13518789 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 15,197 0 0 0 61020 Salaries Part-Time 327 0 0 0 61100 Retirement-Employer Normal Cost 1,417 0 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 1,330 0 0 0 61110 Part-Time Retirement 12 0 0 0 61120 Medicare Insurance 250 0 0 0 61130 Health Insurance 3,098 0 0 0 61180 Worker Compensation Insurance 1,025 0 0 0 SUBTOTAL SALARIES & BENEFITS 22,657 0 0 0 62000 Utilities 26,023 0 0 0 62300 Contract Services-Professional 3,220 0 0 0 SUBTOTAL CONTRACTUALS 29,243 0 0 0 63001 Miscellaneous Operating Expenses 280 0 0 0 SUBTOTAL COMMODITIES 280 0 0 0 65100 Insurance Charges 1,158 0 0 0 65105 Benefits Overhead 172 0 0 0 65400 Indirect Costs 2,630 0 0 0 SUBTOTAL FIXED CHARGES 3,959 0 0 0 67200 Principal-Leases 78,913 0 0 0 67210 Interest-Leases 85,055 0 0 0 SUBTOTAL DEBT SERVICE 163,968 0 0 0 69135 Payment to Subagent 433,852 0 0 0 SUBTOTAL MISCELLANEOUS 433,852 0 0 0 TOTAL 653,959 0 0 0 623 HOUSING AUTHORITY-VOUCHER HAP DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 47,349,426 52,042,879 55,450,000 64,500,000 52006 Foster Youth Independence TPV 0 108,084 500,000 500,000 57890 Fraud Recovery-HUD 0 0 1,000 1,000 TOTAL REVENUES 47,349,426 52,150,963 55,951,000 65,001,000 EXPENDITURES 13618760 HOUSING AUTHORITY-VOUCHER HAP 47,504,291 52,267,047 55,950,000 65,001,000 TOTAL EXPENDITURES 47,504,291 52,267,047 55,950,000 65,001,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 47,504,291 52,267,047 55,950,000 65,001,000 TOTAL 47,504,291 52,267,047 55,950,000 65,001,000 624 HOUSING AUTHORITY-VOUCHER HAP COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-VOUCHER HAP 13618002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 47,349,426 52,042,879 55,450,000 64,500,000 52006 Foster Youth Independence TPV 0 108,084 500,000 500,000 57890 Fraud Recovery-HUD 0 0 1,000 1,000 SUBTOTAL REVENUES 47,349,426 52,150,963 55,951,000 65,001,000 TOTAL 47,349,426 52,150,963 55,951,000 65,001,000 625 HOUSING AUTHORITY-VOUCHER HAP COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-VOUCHER HAP 13618760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69152 Loans & Grants 0 0 0 10,000 69158 Housing Assist Pmt 27,295,254 28,553,870 30,000,000 37,250,000 69159 HAP-FSS Escrow 401,061 405,802 300,000 391,000 69162 Port Out HAP 11,934,824 12,217,555 12,250,000 13,250,000 69169 Foster Youth Independence TPV 1,294,957 1,618,597 2,100,000 2,200,000 69170 Veterans Affairs Supportive Housing 3,594,627 4,462,985 5,000,000 5,000,000 69171 Project Based Vouchers 2,675,276 4,667,310 6,000,000 6,500,000 69172 Tenant Protection Vouchers 308,292 340,928 300,000 400,000 SUBTOTAL MISCELLANEOUS 47,504,291 52,267,047 55,950,000 65,001,000 TOTAL 47,504,291 52,267,047 55,950,000 65,001,000 626 HOUSING AUTHORITY- NED DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 2,387,523 2,490,129 2,650,000 2,800,000 TOTAL REVENUES 2,387,523 2,490,129 2,650,000 2,800,000 EXPENDITURES 13718760 HOUSING AUTHORITY- NED 2,387,523 2,490,129 2,650,000 2,800,000 TOTAL EXPENDITURES 2,387,523 2,490,129 2,650,000 2,800,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 2,387,523 2,490,129 2,650,000 2,800,000 TOTAL 2,387,523 2,490,129 2,650,000 2,800,000 627 HOUSING AUTHORITY- NED COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY- NED 13718002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 2,387,523 2,490,129 2,650,000 2,800,000 SUBTOTAL REVENUES 2,387,523 2,490,129 2,650,000 2,800,000 TOTAL 2,387,523 2,490,129 2,650,000 2,800,000 628 HOUSING AUTHORITY- NED COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY- NED 13718760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69158 Housing Assist Pmt 1,920,458 2,001,038 2,100,000 2,292,480 69159 HAP-FSS Escrow 0 0 0 7,520 69162 Port Out HAP 467,065 489,091 550,000 500,000 SUBTOTAL MISCELLANEOUS 2,387,523 2,490,129 2,650,000 2,800,000 TOTAL 2,387,523 2,490,129 2,650,000 2,800,000 629 HOUSING AUTHORITY-MS 5 DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 3,297,103 4,531,500 4,525,000 5,000,000 TOTAL REVENUES 3,297,103 4,531,500 4,525,000 5,000,000 EXPENDITURES 13818760 Housing Authority-MS 5 3,309,760 4,493,461 4,525,000 5,000,000 TOTAL EXPENDITURES 3,309,760 4,493,461 4,525,000 5,000,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 3,309,760 4,493,461 4,525,000 5,000,000 TOTAL 3,309,760 4,493,461 4,525,000 5,000,000 630 HOUSING AUTHORITY-MS 5 COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-MS 5 13818002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 3,297,103 4,531,500 4,525,000 5,000,000 SUBTOTAL REVENUES 3,297,103 4,531,500 4,525,000 5,000,000 TOTAL 3,297,103 4,531,500 4,525,000 5,000,000 631 HOUSING AUTHORITY-MS 5 COMMUNITY DEVELOPMENT ACCOUNTING UNIT Housing Authority-MS 5 13818760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69134 Portprop in received HAP/ADM 0 (5,748) (5,000) 0 69158 Housing Assist Pmt 3,302,659 4,469,383 4,475,000 4,975,000 69159 HAP-FSS Escrow 0 18,782 30,000 15,000 69162 Port Out HAP 7,101 11,044 25,000 10,000 SUBTOTAL MISCELLANEOUS 3,309,760 4,493,461 4,525,000 5,000,000 TOTAL 3,309,760 4,493,461 4,525,000 5,000,000 632 HOUSING AUTHORITY-NEW CONSTR DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 299,623 304,416 350,000 400,000 52004 HCV - Additional Admin Fee 109 0 0 0 TOTAL REVENUES 299,732 304,416 350,000 400,000 EXPENDITURES 13918780 ADMIN - Mainstream 5 Vouchers 170,890 287,526 350,000 344,080 TOTAL EXPENDITURES 170,890 287,526 350,000 344,080 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 124,011 222,301 203,660 247,780 62000 CONTRACTUALS 4,934 10,002 12,000 21,700 63000 COMMODITIES 0 1,725 13,000 15,000 65000 FIXED CHARGES 35,396 46,641 93,670 22,830 66000 CAPITAL 1,944 5,083 7,430 10,000 68000 TRANSFERS 182 200 240 270 69000 MISCELLANEOUS 4,423 1,574 20,000 26,500 TOTAL 170,890 287,526 350,000 344,080 633 HOUSING AUTHORITY-NEW CONSTR COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY - NEW CONSTRUCTION 13918002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 299,623 304,416 350,000 400,000 52004 HCV - Additional Admin Fee 109 0 0 0 SUBTOTAL REVENUES 299,732 304,416 350,000 400,000 TOTAL 299,732 304,416 350,000 400,000 634 HOUSING AUTHORITY-NEW CONSTR COMMUNITY DEVELOPMENT ACCOUNTING UNIT ADMIN - Mainstream 5 Vouchers 13918780 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 81,099 139,627 125,620 147,370 61040 Salaries Overtime 1,726 319 0 3,000 61100 Retirement-Employer Normal Cost 8,780 15,583 14,860 14,900 61102 Retirement- Employer Unfunded- Miscellaneous 11,465 24,432 24,390 39,170 61120 Medicare Insurance 1,189 2,121 1,820 2,060 61130 Health Insurance 14,141 31,763 29,230 32,290 61170 Retiree Health Benefits 821 598 1,250 1,410 61180 Worker Compensation Insurance 4,789 7,857 6,490 7,580 SUBTOTAL SALARIES & BENEFITS 124,011 222,301 203,660 247,780 62012 Cellular Phone Charges 0 5 1,000 170 62300 Contract Services-Professional 4,836 9,881 11,000 21,230 62400 Auditor Fee 98 116 0 0 62403 Bank Service Fees 0 0 0 300 SUBTOTAL CONTRACTUALS 4,934 10,002 12,000 21,700 63001 Miscellaneous Operating Expenses 0 1,725 13,000 15,000 SUBTOTAL COMMODITIES 0 1,725 13,000 15,000 65000 Building Rental 0 0 52,480 0 65040 IT Maintenance Charge 11,660 12,171 12,420 10,400 65055 Communications- Landlines 1,786 1,695 1,700 1,360 65100 Insurance Charges 5,428 9,681 9,280 9,270 65105 Benefits Overhead 798 1,403 2,230 1,800 65400 Indirect Costs 15,724 21,692 15,560 0 SUBTOTAL FIXED CHARGES 35,396 46,641 93,670 22,830 66511 Computer Software Subscriptions 1,944 5,083 7,430 10,000 SUBTOTAL CAPITAL 1,944 5,083 7,430 10,000 68001 POB Misc Xfer to Fund 406 182 200 240 270 SUBTOTAL TRANSFERS 182 200 240 270 69011 Reserve Appropriation 0 0 15,000 20,000 69131 Mobility-Inspection Fee Paid 4,200 1,050 3,500 5,000 69133 Ports Out-Administrative Pay 223 524 1,500 1,500 SUBTOTAL MISCELLANEOUS 4,423 1,574 20,000 26,500 TOTAL 170,890 287,526 350,000 344,080 635 HOUSING AUTHORITY-VOUCHER ADM DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 4,684,681 4,932,181 5,400,000 5,600,000 52003 HCV - FSS Coordinator 259,873 282,834 405,720 415,860 52004 HCV - Additional Admin Fee 20,656 24,952 25,000 50,000 57000 Expense Reimbursement 0 0 1,000 1,000 57010 Miscellaneous Recoveries 0 25 0 0 57890 Fraud Recovery-HUD 0 0 2,500 2,500 TOTAL REVENUES 4,965,210 5,239,991 5,834,220 6,069,360 EXPENDITURES 14018760 HOUSING AUTHORITY-VOUCHERS ADM 4,524,306 4,910,304 6,047,180 6,418,980 TOTAL EXPENDITURES 4,524,306 4,910,304 6,047,180 6,418,980 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,477,928 2,818,440 3,222,380 3,855,570 62000 CONTRACTUALS 263,270 161,464 808,310 249,780 63000 COMMODITIES 96,069 109,587 61,500 135,000 65000 FIXED CHARGES 639,542 662,630 633,700 757,550 66000 CAPITAL 21,976 218,494 400,000 290,000 68000 TRANSFERS 70,495 77,327 91,290 106,080 69000 MISCELLANEOUS 955,025 862,363 830,000 1,025,000 TOTAL 4,524,306 4,910,304 6,047,180 6,418,980 636 HOUSING AUTHORITY-VOUCHER ADM COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-VOUCHERS ADM 14018002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 4,684,681 4,932,181 5,400,000 5,600,000 52003 HCV - FSS Coordinator 259,873 282,834 405,720 415,860 52004 HCV - Additional Admin Fee 20,656 24,952 25,000 50,000 57000 Expense Reimbursement 0 0 1,000 1,000 57010 Miscellaneous Recoveries 0 25 0 0 57890 Fraud Recovery-HUD 0 0 2,500 2,500 SUBTOTAL REVENUES 4,965,210 5,239,991 5,834,220 6,069,360 TOTAL 4,965,210 5,239,991 5,834,220 6,069,360 637 HOUSING AUTHORITY-VOUCHER ADM COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING AUTHORITY-VOUCHERS ADM 14018760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,590,904 1,778,440 2,078,220 2,411,310 61010 Salaries Cash Out/Separation 10,940 24,739 21,620 18,000 61020 Salaries Part-Time 78,711 69,804 71,480 73,160 61040 Salaries Overtime 52,780 60,522 0 120,000 61100 Retirement-Employer Normal Cost 129,664 150,899 183,490 187,350 61102 Retirement- Employer Unfunded- Miscellaneous 169,319 236,587 260,080 348,740 61110 Part-Time Retirement 1,675 1,314 6,140 6,390 61120 Medicare Insurance 25,158 27,444 31,100 34,700 61130 Health Insurance 303,980 346,069 455,540 519,660 61170 Retiree Health Benefits 16,012 19,179 20,170 22,560 61180 Worker Compensation Insurance 98,785 103,444 94,540 113,700 SUBTOTAL SALARIES & BENEFITS 2,477,928 2,818,440 3,222,380 3,855,570 62010 Communications 258 0 0 300 62012 Cellular Phone Charges 2,434 2,340 2,500 2,400 62120 Training, Transportation, Meetings 15,725 11,525 52,500 21,900 62130 Tuition Reimbursement 3,009 80 6,000 5,000 62140 Membership, Subscription & Dues 2,161 4,222 15,000 15,000 62200 Advertising 14,402 1,914 6,000 6,000 62300 Contract Services-Professional 172,244 108,338 637,900 110,680 62302 Contracted Vendor Personnel Services 23,720 6,082 10,000 8,000 62322 Maintenance & Repair Machinery 0 0 3,200 3,200 62400 Auditor Fee 12,223 11,961 34,000 35,000 62403 Bank Service Fees 0 0 6,000 6,000 62500 Rent Payments 13,482 12,983 32,710 33,000 62600 Parking Validation 3,354 1,798 2,000 2,500 62700 Auto Expense 260 220 500 800 SUBTOTAL CONTRACTUALS 263,270 161,464 808,310 249,780 63001 Miscellaneous Operating Expenses 95,827 109,459 61,500 135,000 63300 Gas & Diesel 242 128 0 0 SUBTOTAL COMMODITIES 96,069 109,587 61,500 135,000 65000 Building Rental 62,720 70,528 84,200 0 65010 Rental City Equipment 10,056 10,287 8,930 9,970 65012 Accident Repair & Replacement 228 564 8,030 0 65040 IT Maintenance Charge 94,310 122,481 130,390 137,680 65055 Communications- Landlines 14,447 17,054 17,900 18,720 65100 Insurance Charges 111,804 127,364 125,150 136,770 65105 Benefits Overhead 16,505 18,494 23,660 24,730 65400 Indirect Costs 329,472 295,859 235,440 429,680 SUBTOTAL FIXED CHARGES 639,542 662,630 633,700 757,550 66400 Machinery & Equipment 0 129,574 200,000 40,000 66511 Computer Software Subscriptions 21,976 88,920 200,000 250,000 SUBTOTAL CAPITAL 21,976 218,494 400,000 290,000 68001 POB Misc Xfer to Fund 406 70,495 77,327 91,290 106,080 SUBTOTAL TRANSFERS 70,495 77,327 91,290 106,080 69131 Mobility-Inspection Fee Paid 95,850 88,125 50,000 125,000 69132 Mobility-Inspection Fee Receiv (17,700) (40,425) (70,000) (50,000) 69133 Ports Out-Administrative Pay 862,405 824,933 1,000,000 1,000,000 69134 Portprop in received HAP/ADM (289,239) (418,154) (500,000) (500,000) 69167 Portprop Disbursement 303,709 407,884 350,000 450,000 SUBTOTAL MISCELLANEOUS 955,025 862,363 830,000 1,025,000 TOTAL 4,524,306 4,910,304 6,047,180 6,418,980 638 NSP FEDERAL GRANT DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 0 6,648 6,580 7,000 56900 Principal Repayment 77,529 107,865 77,530 10,000 58000 Earning On Investments 3,327 5,473 3,330 8,500 TOTAL REVENUES 80,856 119,985 87,440 25,500 639 NSP FEDERAL GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT NEIGHBORHOOD STABILIZATION PGM 14218002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 0 6,648 6,580 7,000 56900 Principal Repayment 77,529 107,865 77,530 10,000 58000 Earning On Investments 3,327 5,473 3,330 8,500 SUBTOTAL REVENUES 80,856 119,985 87,440 25,500 TOTAL 80,856 119,985 87,440 25,500 640 CALHOME PROGRAM DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 0 0 2,150 181,010 56900 Principal Repayment 58,866 0 60,000 60,000 58000 Earning On Investments 9,450 (1,265) 9,450 400 TOTAL REVENUES 68,316 (1,265) 71,600 241,410 EXPENDITURES 14318763 CALHOME OWNER OCCUPIED 0 389,830 2,150 181,240 TOTAL EXPENDITURES 0 389,830 2,150 181,240 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 27,822 2,020 180,040 62000 CONTRACTUALS 0 538 0 0 63000 COMMODITIES 0 7 0 230 65000 FIXED CHARGES 0 1,463 130 970 69000 MISCELLANEOUS 0 360,000 0 0 TOTAL 0 389,830 2,150 181,240 641 CALHOME PROGRAM COMMUNITY DEVELOPMENT ACCOUNTING UNIT CALHOME MFGD HSG LOAN FY03-04 14318002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 0 0 2,150 181,010 56900 Principal Repayment 58,866 0 60,000 60,000 58000 Earning On Investments 9,450 (1,265) 9,450 400 SUBTOTAL REVENUES 68,316 (1,265) 71,600 241,410 TOTAL 68,316 (1,265) 71,600 241,410 642 CALHOME PROGRAM COMMUNITY DEVELOPMENT ACCOUNTING UNIT CALHOME OWNER OCCUPIED 14318763 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 18,509 0 140,850 61010 Salaries Cash Out/Separation 0 363 0 0 61040 Salaries Overtime 0 1,146 0 0 61100 Retirement-Employer Normal Cost 0 2,186 0 4,190 61102 Retirement- Employer Unfunded- Miscellaneous 0 1,742 2,020 710 61120 Medicare Insurance 0 277 0 1,960 61130 Health Insurance 0 2,562 0 31,080 61170 Retiree Health Benefits 0 0 0 1,250 61180 Worker Compensation Insurance 0 1,037 0 0 SUBTOTAL SALARIES & BENEFITS 0 27,822 2,020 180,040 62300 Contract Services-Professional 0 538 0 0 SUBTOTAL CONTRACTUALS 0 538 0 0 63001 Miscellaneous Operating Expenses 0 7 0 230 SUBTOTAL COMMODITIES 0 7 0 230 65100 Insurance Charges 0 1,278 0 0 65105 Benefits Overhead 0 185 0 0 65400 Indirect Costs 0 0 130 970 SUBTOTAL FIXED CHARGES 0 1,463 130 970 69152 Loans & Grants 0 360,000 0 0 SUBTOTAL MISCELLANEOUS 0 360,000 0 0 TOTAL 0 389,830 2,150 181,240 643 PRISON TO EMPLOYMENT PROGRAM DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 51,472 618,810 14,830 60,660 TOTAL REVENUES 51,472 618,810 14,830 60,660 EXPENDITURES 14418760 PRISON TO EMPLOYMENT PROGRAM 135,473 610,070 14,830 60,660 TOTAL EXPENDITURES 135,473 610,070 14,830 60,660 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 16,059 56,826 11,630 58,620 62000 CONTRACTUALS 2,008 5,396 0 0 63000 COMMODITIES 0 15 0 0 65000 FIXED CHARGES 2,925 18,000 3,200 2,040 66000 CAPITAL 0 23 0 0 69000 MISCELLANEOUS 114,481 529,811 0 0 TOTAL 135,473 610,070 14,830 60,660 644 PRISON TO EMPLOYMENT PROGRAM COMMUNITY DEVELOPMENT ACCOUNTING UNIT PRISON TO EMPLOYMENT PROGRAM 14418002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 51,472 618,810 14,830 60,660 SUBTOTAL REVENUES 51,472 618,810 14,830 60,660 TOTAL 51,472 618,810 14,830 60,660 645 PRISON TO EMPLOYMENT PROGRAM COMMUNITY DEVELOPMENT ACCOUNTING UNIT PRISON TO EMPLOYMENT PROGRAM 14418760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 11,257 41,963 0 50,640 61020 Salaries Part-Time 360 2,735 3,200 1,370 61040 Salaries Overtime 278 0 0 0 61100 Retirement-Employer Normal Cost 528 1,846 0 1,520 61102 Retirement- Employer Unfunded- Miscellaneous 690 2,894 7,580 1,240 61110 Part-Time Retirement 14 103 120 50 61120 Medicare Insurance 174 669 40 730 61130 Health Insurance 2,058 3,640 0 2,460 61170 Retiree Health Benefits 0 482 0 450 61180 Worker Compensation Insurance 700 2,496 690 160 SUBTOTAL SALARIES & BENEFITS 16,059 56,826 11,630 58,620 62120 Training, Transportation, Meetings 1,495 0 0 0 62500 Rent Payments 513 5,396 0 0 SUBTOTAL CONTRACTUALS 2,008 5,396 0 0 63300 Gas & Diesel 0 15 0 0 SUBTOTAL COMMODITIES 0 15 0 0 65010 Rental City Equipment 0 251 0 0 65012 Accident Repair & Replacement 0 10 0 0 65040 IT Maintenance Charge 0 6,234 610 0 65055 Communications- Landlines 0 868 80 0 65100 Insurance Charges 793 3,075 860 190 65105 Benefits Overhead 117 446 110 0 65400 Indirect Costs 2,015 7,116 1,540 1,850 SUBTOTAL FIXED CHARGES 2,925 18,000 3,200 2,040 66511 Computer Software Subscriptions 0 23 0 0 SUBTOTAL CAPITAL 0 23 0 0 69135 Payment to Subagent 114,481 529,811 0 0 SUBTOTAL MISCELLANEOUS 114,481 529,811 0 0 TOTAL 135,473 610,070 14,830 60,660 646 RENTAL REHABILITATION GRANT DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58000 Earning On Investments 652 30 650 200 TOTAL REVENUES 652 30 650 200 EXPENDITURES 14518760 RENTAL REHABILITATION GRANT 0 38,652 10,700 10,990 TOTAL EXPENDITURES 0 38,652 10,700 10,990 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 10,700 10,990 69000 MISCELLANEOUS 0 38,652 0 0 TOTAL 0 38,652 10,700 10,990 647 RENTAL REHABILITATION GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT RENTAL REHABILITATION GRANT 14518002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58000 Earning On Investments 652 30 650 200 SUBTOTAL REVENUES 652 30 650 200 TOTAL 652 30 650 200 648 RENTAL REHABILITATION GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT RENTAL REHABILITATION GRANT 14518760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 0 10,700 10,990 SUBTOTAL CONTRACTUALS 0 0 10,700 10,990 69152 Loans & Grants 0 38,652 0 0 SUBTOTAL MISCELLANEOUS 0 38,652 0 0 TOTAL 0 38,652 10,700 10,990 649 HOUSING & COMMUNITY DEV GRANTS DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52025 State Grants-Direct 6,869,608 1,130,706 1,180 1,750,350 58011 Interest Earned on Advanced Received- 2.8M 4,186 1,271 4,200 35,000 59011 Reserve Appropriation 0 0 0 92,120 TOTAL REVENUES 6,873,794 1,131,977 5,380 1,877,470 EXPENDITURES 15818700 CDA PLHA Round 1 114,013 0 130 0 15818701 CDA PLHA Round 2 1,959,940 98,108 1,250 0 15818702 CDA- PLHA Round 3 4,795,654 0 130 0 15818703 CDA- PLHA Round 4 0 1,032,598 1,180 23,530 15818704 CDA PLHA ROUND 5 0 0 0 1,842,280 TOTAL EXPENDITURES 6,869,607 1,130,706 2,690 1,865,810 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 61,707 563 0 190 62000 CONTRACTUALS 991 97,883 1,510 21,300 63000 COMMODITIES 27 225 0 0 65000 FIXED CHARGES 10,453 28 1,180 2,040 66000 CAPITAL 6,796,429 0 0 0 69000 MISCELLANEOUS 0 1,032,007 0 1,842,280 TOTAL 6,869,607 1,130,706 2,690 1,865,810 650 HOUSING & COMMUNITY DEV GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT PLHA PGM (SB2) REVENUES 15818002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52025 State Grants-Direct 6,869,608 1,130,706 1,180 1,750,350 58011 Interest Earned on Advanced Received- 2.8M 4,186 1,271 4,200 35,000 59011 Reserve Appropriation 0 0 0 92,120 SUBTOTAL REVENUES 6,873,794 1,131,977 5,380 1,877,470 TOTAL 6,873,794 1,131,977 5,380 1,877,470 651 HOUSING & COMMUNITY DEV GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA PLHA Round 1 15818700 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 39,546 0 0 0 61040 Salaries Overtime 35 0 0 0 61100 Retirement-Employer Normal Cost 4,925 0 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 5,943 0 0 0 61120 Medicare Insurance 562 0 0 0 61130 Health Insurance 7,830 0 0 0 61180 Worker Compensation Insurance 2,378 0 0 0 SUBTOTAL SALARIES & BENEFITS 61,218 0 0 0 62000 Utilities 0 0 130 0 SUBTOTAL CONTRACTUALS 0 0 130 0 63001 Miscellaneous Operating Expenses 19 0 0 0 SUBTOTAL COMMODITIES 19 0 0 0 65040 IT Maintenance Charge 570 0 0 0 65055 Communications- Landlines 85 0 0 0 65100 Insurance Charges 2,694 0 0 0 65105 Benefits Overhead 396 0 0 0 65400 Indirect Costs 6,705 0 0 0 SUBTOTAL FIXED CHARGES 10,451 0 0 0 66200 Buildings & Building Improvements 42,326 0 0 0 SUBTOTAL CAPITAL 42,326 0 0 0 TOTAL 114,013 0 130 0 652 HOUSING & COMMUNITY DEV GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA PLHA Round 2 15818701 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61102 Retirement- Employer Unfunded- Miscellaneous 489 0 0 0 SUBTOTAL SALARIES & BENEFITS 489 0 0 0 62000 Utilities 0 97,883 1,250 0 62130 Tuition Reimbursement 991 0 0 0 SUBTOTAL CONTRACTUALS 991 97,883 1,250 0 63001 Miscellaneous Operating Expenses 9 225 0 0 SUBTOTAL COMMODITIES 9 225 0 0 65055 Communications- Landlines 2 0 0 0 SUBTOTAL FIXED CHARGES 2 0 0 0 66200 Buildings & Building Improvements 1,958,449 0 0 0 SUBTOTAL CAPITAL 1,958,449 0 0 0 TOTAL 1,959,940 98,108 1,250 0 653 HOUSING & COMMUNITY DEV GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA- PLHA Round 3 15818702 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 Utilities 0 0 130 0 SUBTOTAL CONTRACTUALS 0 0 130 0 66200 Buildings & Building Improvements 4,795,654 0 0 0 SUBTOTAL CAPITAL 4,795,654 0 0 0 TOTAL 4,795,654 0 130 0 654 HOUSING & COMMUNITY DEV GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA- PLHA Round 4 15818703 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 352 0 0 61040 Salaries Overtime 0 75 0 0 61100 Retirement-Employer Normal Cost 0 15 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 23 0 190 61120 Medicare Insurance 0 5 0 0 61130 Health Insurance 0 73 0 0 61180 Worker Compensation Insurance 0 20 0 0 SUBTOTAL SALARIES & BENEFITS 0 563 0 190 62000 Utilities 0 0 0 21,300 SUBTOTAL CONTRACTUALS 0 0 0 21,300 65100 Insurance Charges 0 24 0 0 65105 Benefits Overhead 0 4 0 0 65400 Indirect Costs 0 0 1,180 2,040 SUBTOTAL FIXED CHARGES 0 28 1,180 2,040 69135 Payment to Subagent 0 1,032,007 0 0 SUBTOTAL MISCELLANEOUS 0 1,032,007 0 0 TOTAL 0 1,032,598 1,180 23,530 655 HOUSING & COMMUNITY DEV GRANTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA PLHA ROUND 5 15818704 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69011 Reserve Appropriation 0 0 0 92,120 69135 Payment to Subagent 0 0 0 1,750,160 SUBTOTAL MISCELLANEOUS 0 0 0 1,842,280 TOTAL 0 0 0 1,842,280 656 EMERGENCY RENTAL ASSISTANCE PG DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52008 Federal Grant-Direct COVID 18,466 0 0 0 52009 Federal Grant-Indirect COVID 0 508,664 0 0 58000 Earning On Investments 21,448 7,223 21,460 0 TOTAL REVENUES 39,913 515,886 21,460 0 EXPENDITURES 17718700 EMERGENCY RENTAL ASSISTANCE PROGRAM 0 36,060 0 0 17718701 EMERGENCY RENTAL ASSISTANCE 2 18,466 559,554 5,000 6,280 17718702 EMERGENCY RNTAL ASSTCE 2-STATE 0 54,678 0 0 TOTAL EXPENDITURES 18,466 650,291 5,000 6,280 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,258 0 0 0 62000 CONTRACTUALS 7,533 0 0 0 65000 FIXED CHARGES 75 0 0 0 66000 CAPITAL 9,600 0 0 6,280 69000 MISCELLANEOUS 0 650,291 5,000 0 TOTAL 18,466 650,291 5,000 6,280 657 EMERGENCY RENTAL ASSISTANCE PG COMMUNITY DEVELOPMENT ACCOUNTING UNIT EMERGENCY RENTAL ASSISTANCE PROGRAM 17718002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52008 Federal Grant-Direct COVID 18,466 0 0 0 52009 Federal Grant-Indirect COVID 0 508,664 0 0 58000 Earning On Investments 21,448 7,223 21,460 0 SUBTOTAL REVENUES 39,913 515,886 21,460 0 TOTAL 39,913 515,886 21,460 0 658 EMERGENCY RENTAL ASSISTANCE PG COMMUNITY DEVELOPMENT ACCOUNTING UNIT EMERGENCY RENTAL ASSISTANCE PROGRAM 17718700 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69135 Payment to Subagent 0 36,060 0 0 SUBTOTAL MISCELLANEOUS 0 36,060 0 0 TOTAL 0 36,060 0 0 659 EMERGENCY RENTAL ASSISTANCE PG COMMUNITY DEVELOPMENT ACCOUNTING UNIT EMERGENCY RENTAL ASSISTANCE 2 17718701 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 954 0 0 0 61100 Retirement-Employer Normal Cost 118 0 0 0 61120 Medicare Insurance 14 0 0 0 61130 Health Insurance 115 0 0 0 61180 Worker Compensation Insurance 57 0 0 0 SUBTOTAL SALARIES & BENEFITS 1,258 0 0 0 62300 Contract Services-Professional 7,533 0 0 0 SUBTOTAL CONTRACTUALS 7,533 0 0 0 65100 Insurance Charges 65 0 0 0 65105 Benefits Overhead 10 0 0 0 SUBTOTAL FIXED CHARGES 75 0 0 0 66511 Computer Software Subscriptions 9,600 0 0 6,280 SUBTOTAL CAPITAL 9,600 0 0 6,280 69135 Payment to Subagent 0 559,554 5,000 0 SUBTOTAL MISCELLANEOUS 0 559,554 5,000 0 TOTAL 18,466 559,554 5,000 6,280 660 EMERGENCY RENTAL ASSISTANCE PG COMMUNITY DEVELOPMENT ACCOUNTING UNIT EMERGENCY RNTAL ASSTCE 2-STATE 17718702 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69135 Payment to Subagent 0 54,678 0 0 SUBTOTAL MISCELLANEOUS 0 54,678 0 0 TOTAL 0 54,678 0 0 661 ARPA EHV HAP DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52011 Federal Direct - ARPA EHV HAP 1,829,684 1,743,589 1,850,000 1,000,000 TOTAL REVENUES 1,829,684 1,743,589 1,850,000 1,000,000 EXPENDITURES 17918760 EHV HAP 1,792,657 1,738,085 1,850,000 1,000,000 TOTAL EXPENDITURES 1,792,657 1,738,085 1,850,000 1,000,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69000 MISCELLANEOUS 1,792,657 1,738,085 1,850,000 1,000,000 TOTAL 1,792,657 1,738,085 1,850,000 1,000,000 662 ARPA EHV HAP COMMUNITY DEVELOPMENT ACCOUNTING UNIT EHV HAP 17918002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52011 Federal Direct - ARPA EHV HAP 1,829,684 1,743,589 1,850,000 1,000,000 SUBTOTAL REVENUES 1,829,684 1,743,589 1,850,000 1,000,000 TOTAL 1,829,684 1,743,589 1,850,000 1,000,000 663 ARPA EHV HAP COMMUNITY DEVELOPMENT ACCOUNTING UNIT EHV HAP 17918760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69158 Housing Assist Pmt 1,792,657 1,712,049 1,850,000 979,000 69159 HAP-FSS Escrow 0 26,036 0 21,000 SUBTOTAL MISCELLANEOUS 1,792,657 1,738,085 1,850,000 1,000,000 TOTAL 1,792,657 1,738,085 1,850,000 1,000,000 664 ARPA EHV ADMIN FEES DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52004 HCV - Additional Admin Fee 6,443 4,481 5,200 0 52012 Federal Direct - ARPA EHV Admin Fees 165,664 149,854 180,000 70,560 52014 Federal Direct - ARPA EHV Service Fees 12,500 0 0 0 52015 Federal Direct-ARPA EHV Placement Fees 1,100 0 0 0 TOTAL REVENUES 185,707 154,335 185,200 70,560 EXPENDITURES 18018760 EHV ADMIN FEES 113,160 141,016 128,010 70,490 TOTAL EXPENDITURES 113,160 141,016 128,010 70,490 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 89,373 111,703 80,090 68,060 62000 CONTRACTUALS 99 64 0 0 65000 FIXED CHARGES 22,416 23,406 22,210 4,430 69000 MISCELLANEOUS 1,272 5,843 25,710 (2,000) TOTAL 113,160 141,016 128,010 70,490 665 ARPA EHV ADMIN FEES COMMUNITY DEVELOPMENT ACCOUNTING UNIT EHV ADMIN FEES 18018002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52004 HCV - Additional Admin Fee 6,443 4,481 5,200 0 52012 Federal Direct - ARPA EHV Admin Fees 165,664 149,854 180,000 70,560 52014 Federal Direct - ARPA EHV Service Fees 12,500 0 0 0 52015 Federal Direct-ARPA EHV Placement Fees 1,100 0 0 0 SUBTOTAL REVENUES 185,707 154,335 185,200 70,560 TOTAL 185,707 154,335 185,200 70,560 666 ARPA EHV ADMIN FEES COMMUNITY DEVELOPMENT ACCOUNTING UNIT EHV ADMIN FEES 18018760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 59,674 71,079 43,420 43,590 61100 Retirement-Employer Normal Cost 6,198 7,804 5,140 1,290 61102 Retirement- Employer Unfunded- Miscellaneous 8,094 12,235 13,530 9,450 61120 Medicare Insurance 892 1,051 640 610 61130 Health Insurance 10,916 15,548 13,100 9,500 61170 Retiree Health Benefits 0 0 430 390 61180 Worker Compensation Insurance 3,599 3,987 3,830 3,230 SUBTOTAL SALARIES & BENEFITS 89,373 111,703 80,090 68,060 62300 Contract Services-Professional 41 0 0 0 62400 Auditor Fee 58 64 0 0 SUBTOTAL CONTRACTUALS 99 64 0 0 65000 Building Rental 0 0 8,410 0 65040 IT Maintenance Charge 5,690 5,937 6,060 0 65055 Communications- Landlines 871 827 830 0 65100 Insurance Charges 4,079 4,913 5,820 3,850 65105 Benefits Overhead 600 712 1,090 580 65400 Indirect Costs 11,177 11,017 0 0 SUBTOTAL FIXED CHARGES 22,416 23,406 22,210 4,430 69131 Mobility-Inspection Fee Paid 1,575 0 5,000 5,000 69132 Mobility-Inspection Fee Receiv (300) (1,050) (1,000) (2,000) 69134 Portprop in received HAP/ADM (83,408) (57,185) (48,290) (55,000) 69135 Payment to Subagent 12,500 0 0 0 69167 Portprop Disbursement 70,905 64,078 70,000 50,000 SUBTOTAL MISCELLANEOUS 1,272 5,843 25,710 (2,000) TOTAL 113,160 141,016 128,010 70,490 667 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18118013 ARPA- CDA 2,719,735 852,620 0 0 TOTAL EXPENDITURES 2,719,735 852,620 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 170,006 38,741 0 0 62000 CONTRACTUALS 609,189 386,473 0 0 63000 COMMODITIES 529 0 0 0 65000 FIXED CHARGES 9,167 1,998 0 0 66000 CAPITAL 94 0 0 0 69000 MISCELLANEOUS 1,930,750 425,409 0 0 TOTAL 2,719,735 852,620 0 0 668 AMERICAN RESCUE PLAN ACT (ARPA) COMMUNITY DEVELOPMENT ACCOUNTING UNIT ARPA- CDA 18118013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 106,662 22,804 0 0 61020 Salaries Part-Time 12,937 2,430 0 0 61040 Salaries Overtime 495 0 0 0 61100 Retirement-Employer Normal Cost 7,386 2,677 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 9,645 5,170 0 0 61110 Part-Time Retirement 485 91 0 0 61120 Medicare Insurance 1,710 361 0 0 61130 Health Insurance 22,030 3,383 0 0 61170 Retiree Health Benefits 1,604 409 0 0 61180 Worker Compensation Insurance 7,052 1,416 0 0 SUBTOTAL SALARIES & BENEFITS 170,006 38,741 0 0 62012 Cellular Phone Charges 614 0 0 0 62120 Training, Transportation, Meetings 21 0 0 0 62140 Membership, Subscription & Dues 118 0 0 0 62300 Contract Services-Professional 608,436 386,473 0 0 SUBTOTAL CONTRACTUALS 609,189 386,473 0 0 63001 Miscellaneous Operating Expenses 529 0 0 0 SUBTOTAL COMMODITIES 529 0 0 0 65100 Insurance Charges 7,992 1,745 0 0 65105 Benefits Overhead 1,175 253 0 0 SUBTOTAL FIXED CHARGES 9,167 1,998 0 0 66511 Computer Software Subscriptions 94 0 0 0 SUBTOTAL CAPITAL 94 0 0 0 69135 Payment to Subagent 210,652 247,384 0 0 69152 Loans & Grants 1,720,099 178,025 0 0 SUBTOTAL MISCELLANEOUS 1,930,750 425,409 0 0 TOTAL 2,719,735 852,620 0 0 669 HOME-ARP PROGRAM FEDERAL GRANT DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52008 Federal Grant-Direct COVID 23,827 1,489,746 24,830 19,230 TOTAL REVENUES 23,827 1,489,746 24,830 19,230 EXPENDITURES 18218780 HOME-ARP PROGRAM 9,138 1,490,130 24,830 19,230 TOTAL EXPENDITURES 9,138 1,490,130 24,830 19,230 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,612 18,580 1,820 6,380 62000 CONTRACTUALS 4,370 2,329 0 0 63000 COMMODITIES 65 1 0 3,520 65000 FIXED CHARGES 2,091 4,591 23,010 9,330 69000 MISCELLANEOUS 0 1,464,630 0 0 TOTAL 9,138 1,490,130 24,830 19,230 670 HOME-ARP PROGRAM FEDERAL GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOME-ARP PROGRAM 18218002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52008 Federal Grant-Direct COVID 23,827 1,489,746 24,830 19,230 SUBTOTAL REVENUES 23,827 1,489,746 24,830 19,230 TOTAL 23,827 1,489,746 24,830 19,230 671 HOME-ARP PROGRAM FEDERAL GRANT COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOME-ARP PROGRAM 18218780 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,386 12,225 0 0 61010 Salaries Cash Out/Separation 620 92 0 0 61040 Salaries Overtime 56 59 0 0 61100 Retirement-Employer Normal Cost 113 1,164 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 148 1,825 770 6,380 61120 Medicare Insurance 22 166 0 0 61130 Health Insurance 187 2,373 0 0 61180 Worker Compensation Insurance 82 674 1,050 0 SUBTOTAL SALARIES & BENEFITS 2,612 18,580 1,820 6,380 62130 Tuition Reimbursement 6 0 0 0 62200 Advertising 106 0 0 0 62300 Contract Services-Professional 4,000 2,329 0 0 62302 Contracted Vendor Personnel Services 88 0 0 0 62400 Auditor Fee 141 0 0 0 62700 Auto Expense 30 0 0 0 SUBTOTAL CONTRACTUALS 4,370 2,329 0 0 63001 Miscellaneous Operating Expenses 65 1 0 3,520 SUBTOTAL COMMODITIES 65 1 0 3,520 65040 IT Maintenance Charge 1,420 1,484 1,820 0 65055 Communications- Landlines 218 207 250 0 65100 Insurance Charges 91 822 1,270 0 65105 Benefits Overhead 14 123 330 0 65400 Indirect Costs 348 1,956 19,340 9,330 SUBTOTAL FIXED CHARGES 2,091 4,591 23,010 9,330 69152 Loans & Grants 0 1,464,630 0 0 SUBTOTAL MISCELLANEOUS 0 1,464,630 0 0 TOTAL 9,138 1,490,130 24,830 19,230 672 ARPA - CA FOR ALL YOUTH WDP DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52009 Federal Grant-Indirect COVID 2,620,254 0 0 0 52025 State Grants-Direct 0 1,921,309 375,160 308,000 TOTAL REVENUES 2,620,254 1,921,309 375,160 308,000 EXPENDITURES 18318763 ARPA - CA FOR ALL YOUTH WDP 2,409,782 1,736,941 375,160 307,410 TOTAL EXPENDITURES 2,409,782 1,736,941 375,160 307,410 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 1,444,845 1,401,027 273,970 248,460 62000 CONTRACTUALS 50,776 53,232 0 0 63000 COMMODITIES 7,507 718 0 0 65000 FIXED CHARGES 67,858 71,847 101,190 58,950 69000 MISCELLANEOUS 838,795 210,117 0 0 TOTAL 2,409,782 1,736,941 375,160 307,410 673 ARPA - CA FOR ALL YOUTH WDP COMMUNITY DEVELOPMENT ACCOUNTING UNIT ARPA - CA FOR ALL YOUTH WDP 18318002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52009 Federal Grant-Indirect COVID 2,620,254 0 0 0 52025 State Grants-Direct 0 1,921,309 375,160 308,000 SUBTOTAL REVENUES 2,620,254 1,921,309 375,160 308,000 TOTAL 2,620,254 1,921,309 375,160 308,000 674 ARPA - CA FOR ALL YOUTH WDP COMMUNITY DEVELOPMENT ACCOUNTING UNIT ARPA - CA FOR ALL YOUTH WDP 18318763 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 257,079 230,120 144,120 166,160 61010 Salaries Cash Out/Separation 0 2,444 0 0 61020 Salaries Part-Time 9,323 12,554 30,500 780 61030 Salaries Participant 979,957 961,735 0 0 61040 Salaries Overtime 426 151 0 0 61100 Retirement-Employer Normal Cost 25,189 19,610 11,160 15,680 61102 Retirement- Employer Unfunded- Miscellaneous 32,892 30,745 38,130 0 61110 Part-Time Retirement 37,100 36,519 2,240 30 61120 Medicare Insurance 18,092 17,328 2,520 2,330 61130 Health Insurance 45,452 48,335 31,510 50,210 61170 Retiree Health Benefits 807 922 1,380 1,580 61180 Worker Compensation Insurance 38,528 40,564 12,410 11,690 SUBTOTAL SALARIES & BENEFITS 1,444,845 1,401,027 273,970 248,460 62300 Contract Services-Professional 11,886 16,135 0 0 62400 Auditor Fee 0 26 0 0 62500 Rent Payments 38,890 37,072 0 0 SUBTOTAL CONTRACTUALS 50,776 53,232 0 0 63001 Miscellaneous Operating Expenses 7,367 683 0 0 63300 Gas & Diesel 140 35 0 0 SUBTOTAL COMMODITIES 7,507 718 0 0 65010 Rental City Equipment 1,340 374 0 0 65012 Accident Repair & Replacement 32 15 0 0 65040 IT Maintenance Charge 0 11,874 18,770 9,800 65055 Communications- Landlines 0 1,653 2,580 1,330 65100 Insurance Charges 18,334 16,844 0 13,890 65105 Benefits Overhead 2,688 2,435 3,380 1,760 65400 Indirect Costs 45,464 38,651 76,460 32,170 SUBTOTAL FIXED CHARGES 67,858 71,847 101,190 58,950 69135 Payment to Subagent 835,994 209,902 0 0 69143 Transportation Pass for Partic 554 1,256 0 0 69144 Client Support Services 2,247 (1,041) 0 0 SUBTOTAL MISCELLANEOUS 838,795 210,117 0 0 TOTAL 2,409,782 1,736,941 375,160 307,410 675 RENT STABILIZATION DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53833 Rental Registry Fee 1,968,200 3,026,501 2,400,000 3,256,000 53836 Rental Registry Late Fee 0 0 0 40,000 57010 Miscellaneous Recoveries 0 290 0 0 58000 Earning On Investments 11,704 28,680 0 68,100 TOTAL REVENUES 1,979,904 3,055,471 2,400,000 3,364,100 EXPENDITURES 18518700 RENT STABILIZATION 0 2,864,143 2,293,920 3,356,120 TOTAL EXPENDITURES 0 2,864,143 2,293,920 3,356,120 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 711,504 852,890 2,189,590 62000 CONTRACTUALS 0 528,735 1,155,050 628,220 63000 COMMODITIES 0 42,522 16,500 60,500 65000 FIXED CHARGES 0 215,835 239,480 327,160 66000 CAPITAL 0 97,843 30,000 150,650 68000 TRANSFERS 0 1,267,705 0 0 TOTAL 0 2,864,143 2,293,920 3,356,120 676 RENT STABILIZATION COMMUNITY DEVELOPMENT ACCOUNTING UNIT RENT STABILIZATION REVENUE 18518002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53833 Rental Registry Fee 1,968,200 3,026,501 2,400,000 3,256,000 53836 Rental Registry Late Fee 0 0 0 40,000 57010 Miscellaneous Recoveries 0 290 0 0 58000 Earning On Investments 11,704 28,680 0 68,100 SUBTOTAL REVENUES 1,979,904 3,055,471 2,400,000 3,364,100 TOTAL 1,979,904 3,055,471 2,400,000 3,364,100 677 RENT STABILIZATION COMMUNITY DEVELOPMENT ACCOUNTING UNIT RENT STABILIZATION 18518700 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 484,365 545,000 1,458,770 61010 Salaries Cash Out/Separation 0 610 0 4,130 61020 Salaries Part-Time 0 65 0 50,850 61040 Salaries Overtime 0 19,326 15,000 28,500 61100 Retirement-Employer Normal Cost 0 34,492 39,530 129,360 61102 Retirement- Employer Unfunded- Miscellaneous 0 54,711 58,830 122,250 61110 Part-Time Retirement 0 70 320 1,950 61120 Medicare Insurance 0 7,167 8,050 20,920 61130 Health Insurance 0 79,186 157,620 328,290 61170 Retiree Health Benefits 0 4,370 5,180 13,660 61180 Worker Compensation Insurance 0 27,142 23,360 30,910 SUBTOTAL SALARIES & BENEFITS 0 711,504 852,890 2,189,590 62012 Cellular Phone Charges 0 349 2,500 970 62120 Training, Transportation, Meetings 0 7,736 15,000 2,000 62130 Tuition Reimbursement 0 1,998 3,500 6,000 62140 Membership, Subscription & Dues 0 125 2,500 150 62200 Advertising 0 0 2,500 5,500 62300 Contract Services-Professional 0 457,464 1,039,950 493,670 62302 Contracted Vendor Personnel Services 0 2,087 8,400 38,400 62500 Rent Payments 0 54,633 75,000 76,330 62600 Parking Validation 0 3,443 1,500 1,000 62700 Auto Expense 0 900 4,200 4,200 SUBTOTAL CONTRACTUALS 0 528,735 1,155,050 628,220 63001 Miscellaneous Operating Expenses 0 42,522 15,000 59,500 63300 Gas & Diesel 0 0 1,500 1,000 SUBTOTAL COMMODITIES 0 42,522 16,500 60,500 65010 Rental City Equipment 0 2,555 0 10,150 65011 Equipment Replacement Charges 0 0 0 930 65012 Accident Repair & Replacement 0 100 0 0 65040 IT Maintenance Charge 0 83,118 83,580 78,700 65055 Communications- Landlines 0 11,574 11,470 10,670 65100 Insurance Charges 0 33,443 30,120 39,130 65105 Benefits Overhead 0 4,847 15,080 14,100 65211 Print and Mail Service Charges 0 0 0 15,000 65400 Indirect Costs 0 80,198 99,230 158,480 SUBTOTAL FIXED CHARGES 0 215,835 239,480 327,160 66511 Computer Software Subscriptions 0 97,843 30,000 150,650 SUBTOTAL CAPITAL 0 97,843 30,000 150,650 68000 Transfer to Fund 417 0 1,267,705 0 0 SUBTOTAL TRANSFERS 0 1,267,705 0 0 TOTAL 0 2,864,143 2,293,920 3,356,120 678 HCV FSS Forfeitures DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57894 FSS Terminated Received 0 0 120,000 120,000 59011 Reserve Appropriation 0 0 80,000 0 TOTAL REVENUES 0 0 200,000 120,000 EXPENDITURES 18618760 HCV FSS Forfeitures 0 0 200,000 120,000 TOTAL EXPENDITURES 0 0 200,000 120,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 0 0 10,000 10,000 63000 COMMODITIES 0 0 10,000 10,000 69000 MISCELLANEOUS 0 0 180,000 100,000 TOTAL 0 0 200,000 120,000 679 HCV FSS Forfeitures COMMUNITY DEVELOPMENT ACCOUNTING UNIT HCV FSS Forfeitures Revenue 18618002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57894 FSS Terminated Received 0 0 120,000 120,000 59011 Reserve Appropriation 0 0 80,000 0 SUBTOTAL REVENUES 0 0 200,000 120,000 TOTAL 0 0 200,000 120,000 680 HCV FSS Forfeitures COMMUNITY DEVELOPMENT ACCOUNTING UNIT HCV FSS Forfeitures 18618760 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62120 Training, Transportation, Meetings 0 0 10,000 10,000 SUBTOTAL CONTRACTUALS 0 0 10,000 10,000 63001 Miscellaneous Operating Expenses 0 0 10,000 10,000 SUBTOTAL COMMODITIES 0 0 10,000 10,000 69011 Reserve Appropriation 0 0 80,000 0 69152 Loans & Grants 0 0 100,000 100,000 SUBTOTAL MISCELLANEOUS 0 0 180,000 100,000 TOTAL 0 0 200,000 120,000 681 CDA INCLUSIONARY HOUSING FEE DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 53822 Density Bonus Setup Fee 64,141 65,922 50,000 50,000 53902 Misc Service Charge 19,491 102,743 1,500 1,500 56900 Principal Repayment 0 80,000 0 0 57896 Inclusionary Housing Fees 834,000 0 0 0 58000 Earning On Investments 117,022 80,212 70,000 70,000 59000-185 Transfer From Fund 185 0 1,267,705 0 0 TOTAL REVENUES 1,034,655 1,596,582 121,500 121,500 EXPENDITURES 41718820 INCLUSIONARY HOUSING FEE 6,396,938 3,489,383 2,572,520 2,261,100 TOTAL EXPENDITURES 6,396,938 3,489,383 2,572,520 2,261,100 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 611,843 255,799 342,720 403,380 62000 CONTRACTUALS 710,148 90,585 629,000 306,460 63000 COMMODITIES 48,559 58,198 20,000 20,000 65000 FIXED CHARGES 133,090 62,815 148,550 97,030 66000 CAPITAL 3,869,247 200 0 0 68000 TRANSFERS 7,525 10,374 12,250 14,230 69000 MISCELLANEOUS 1,016,527 3,011,411 1,420,000 1,420,000 TOTAL 6,396,938 3,489,383 2,572,520 2,261,100 682 CDA INCLUSIONARY HOUSING FEE COMMUNITY DEVELOPMENT ACCOUNTING UNIT INCLUSIONARY HOUSING FEE 41718002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 53822 Density Bonus Setup Fee 64,141 65,922 50,000 50,000 53902 Misc Service Charge 19,491 102,743 1,500 1,500 56900 Principal Repayment 0 80,000 0 0 57896 Inclusionary Housing Fees 834,000 0 0 0 58000 Earning On Investments 117,022 80,212 70,000 70,000 59000 Transfer From Fund 185 0 1,267,705 0 0 SUBTOTAL REVENUES 1,034,655 1,596,582 121,500 121,500 TOTAL 1,034,655 1,596,582 121,500 121,500 683 CDA INCLUSIONARY HOUSING FEE COMMUNITY DEVELOPMENT ACCOUNTING UNIT INCLUSIONARY HOUSING FEE 41718820 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 407,534 164,169 231,330 266,220 61010 Salaries Cash Out/Separation 7,932 12,637 0 0 61020 Salaries Part-Time 947 87 0 0 61040 Salaries Overtime 33,578 2,024 0 0 61100 Retirement-Employer Normal Cost 29,529 14,341 22,140 20,110 61102 Retirement- Employer Unfunded- Miscellaneous 34,884 26,972 27,930 49,070 61110 Part-Time Retirement 35 3 0 0 61120 Medicare Insurance 6,711 2,641 3,350 3,710 61130 Health Insurance 63,356 22,259 38,810 50,590 61170 Retiree Health Benefits 2,696 1,406 2,250 2,470 61180 Worker Compensation Insurance 24,641 9,258 16,910 11,210 SUBTOTAL SALARIES & BENEFITS 611,843 255,799 342,720 403,380 62120 Training, Transportation, Meetings 8,295 619 10,000 4,000 62130 Tuition Reimbursement 963 234 1,500 1,500 62140 Membership, Subscription & Dues 0 305 5,000 5,000 62200 Advertising 106 4,795 10,000 10,000 62300 Contract Services-Professional 600,240 84,320 500,000 183,460 62302 Contracted Vendor Personnel Services 99,214 232 100,000 100,000 62600 Parking Validation 1,300 39 2,000 2,000 62700 Auto Expense 30 40 500 500 SUBTOTAL CONTRACTUALS 710,148 90,585 629,000 306,460 63001 Miscellaneous Operating Expenses 48,559 58,198 20,000 20,000 SUBTOTAL COMMODITIES 48,559 58,198 20,000 20,000 65000 Building Rental 8,990 10,109 10,110 0 65040 IT Maintenance Charge 13,650 11,577 12,110 12,700 65055 Communications- Landlines 2,092 1,612 1,660 1,720 65100 Insurance Charges 27,926 11,396 24,230 13,420 65105 Benefits Overhead 4,107 1,650 2,290 2,270 65400 Indirect Costs 76,324 26,472 98,150 66,920 SUBTOTAL FIXED CHARGES 133,090 62,815 148,550 97,030 66200 Buildings & Building Improvements 3,753,571 0 0 0 66511 Computer Software Subscriptions 115,676 200 0 0 SUBTOTAL CAPITAL 3,869,247 200 0 0 68001 POB Misc Xfer to Fund 406 7,525 10,374 12,250 14,230 SUBTOTAL TRANSFERS 7,525 10,374 12,250 14,230 69152 Loans & Grants 1,016,527 3,011,411 1,420,000 1,420,000 SUBTOTAL MISCELLANEOUS 1,016,527 3,011,411 1,420,000 1,420,000 TOTAL 6,396,938 3,489,383 2,572,520 2,261,100 684 CDA CAPITAL PROJECTS DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 52000 Federal Grant-Direct 0 1,639 0 0 52001 Federal Grant-Indirect 0 0 1,000,000 500,000 52025 State Grants-Direct 3,838,870 1,199,045 0 0 58000 Earning On Investments 1,937 2,331 1,940 2,330 59011 Reserve Appropriation 0 0 500,000 0 TOTAL REVENUES 3,840,807 1,203,015 1,501,940 502,330 EXPENDITURES 41818830 PEEBLER FUND CAPITAL PROJECTS 17,566 0 0 0 41818832 AFFORDABLE HOUSING AHSC PRGM 1,073 1,734,251 0 0 41818833 MODERNIZATION OF SA CIVIC CTR 3,838,160 343,667 0 0 41818834 DOWNTOWN BUSINESS IMPROVEMENTS 0 116,235 1,500,000 8,900 TOTAL EXPENDITURES 3,856,799 2,194,152 1,500,000 8,900 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 0 1,396 125,000 3,620 62000 CONTRACTUALS 2,688 33,300 875,000 0 63000 COMMODITIES 0 0 0 0 65000 FIXED CHARGES 0 239 0 5,280 66000 CAPITAL 3,854,111 2,159,218 0 0 69000 MISCELLANEOUS 0 0 500,000 0 TOTAL 3,856,799 2,194,152 1,500,000 8,900 685 CDA CAPITAL PROJECTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT CDA CAPITAL PROJECTS REVENUE 41818002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 52000 Federal Grant-Direct 0 1,639 0 0 52001 Federal Grant-Indirect 0 0 1,000,000 500,000 52025 State Grants-Direct 3,838,870 1,199,045 0 0 58000 Earning On Investments 1,937 2,331 1,940 2,330 59011 Reserve Appropriation 0 0 500,000 0 SUBTOTAL REVENUES 3,840,807 1,203,015 1,501,940 502,330 TOTAL 3,840,807 1,203,015 1,501,940 502,330 686 CDA CAPITAL PROJECTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT PEEBLER FUND CAPITAL PROJECTS 41818830 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 17,566 0 0 0 SUBTOTAL CAPITAL 17,566 0 0 0 TOTAL 17,566 0 0 0 687 CDA CAPITAL PROJECTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT AFFORDABLE HOUSING AHSC PRGM 41818832 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66220 Improvements Other Than Building 1,073 1,734,251 0 0 SUBTOTAL CAPITAL 1,073 1,734,251 0 0 TOTAL 1,073 1,734,251 0 0 688 CDA CAPITAL PROJECTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT MODERNIZATION OF SA CIVIC CTR 41818833 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 2,688 0 0 0 SUBTOTAL CONTRACTUALS 2,688 0 0 0 66200 Buildings & Building Improvements 3,835,472 318,666 0 0 66220 Improvements Other Than Building 0 25,002 0 0 SUBTOTAL CAPITAL 3,835,472 343,667 0 0 TOTAL 3,838,160 343,667 0 0 689 CDA CAPITAL PROJECTS COMMUNITY DEVELOPMENT ACCOUNTING UNIT DOWNTOWN BUSINESS IMPROVEMENTS 41818834 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 0 976 124,900 0 61040 Salaries Overtime 0 38 0 0 61100 Retirement-Employer Normal Cost 0 51 0 0 61102 Retirement- Employer Unfunded- Miscellaneous 0 79 100 200 61120 Medicare Insurance 0 14 0 0 61130 Health Insurance 0 184 0 0 61180 Worker Compensation Insurance 0 55 0 3,420 SUBTOTAL SALARIES & BENEFITS 0 1,396 125,000 3,620 62300 Contract Services-Professional 0 33,300 875,000 0 SUBTOTAL CONTRACTUALS 0 33,300 875,000 0 63001 Miscellaneous Operating Expenses 0 0 0 0 SUBTOTAL COMMODITIES 0 0 0 0 65100 Insurance Charges 0 68 0 3,970 65105 Benefits Overhead 0 10 0 0 65400 Indirect Costs 0 161 0 1,310 SUBTOTAL FIXED CHARGES 0 239 0 5,280 66200 Buildings & Building Improvements 0 64,650 0 0 66220 Improvements Other Than Building 0 16,650 0 0 SUBTOTAL CAPITAL 0 81,300 0 0 69011 Reserve Appropriation 0 0 500,000 0 SUBTOTAL MISCELLANEOUS 0 0 500,000 0 TOTAL 0 116,235 1,500,000 8,900 690 HOUSING ASSET LMIHF DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56900 Principal Repayment 171,792 75,087 250,000 200,000 56901 Interest Repayments 261,184 243,445 150,000 150,000 57000 Expense Reimbursement 1,048 0 0 0 57010 Miscellaneous Recoveries 0 10 1,000 0 57990 Miscellaneous Income 99 0 1,000 0 58000 Earning On Investments 54,828 62,316 30,000 70,000 TOTAL REVENUES 488,952 380,859 432,000 420,000 EXPENDITURES 60718810 HOUSING ASSET ADMIN 225,653 300,726 375,410 442,050 60718830 HOUSING ASSET CAP PROJECTS 1,491,252 0 1,000,030 1,050,000 TOTAL EXPENDITURES 1,716,905 300,726 1,375,440 1,492,050 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 143,747 197,679 201,410 247,510 62000 CONTRACTUALS 21,959 28,402 64,900 116,200 63000 COMMODITIES 1,134 909 5,500 5,000 65000 FIXED CHARGES 49,388 62,601 89,170 56,940 66000 CAPITAL 188 1,003 2,500 2,500 68000 TRANSFERS 9,237 10,132 11,960 13,900 69000 MISCELLANEOUS 1,491,252 0 1,000,000 1,050,000 TOTAL 1,716,905 300,726 1,375,440 1,492,050 691 HOUSING ASSET LMIHF COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING ASSET REVENUES 60718002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56900 Principal Repayment 171,792 75,087 250,000 200,000 56901 Interest Repayments 261,184 243,445 150,000 150,000 57000 Expense Reimbursement 1,048 0 0 0 57010 Miscellaneous Recoveries 0 10 1,000 0 57990 Miscellaneous Income 99 0 1,000 0 58000 Earning On Investments 54,828 62,316 30,000 70,000 SUBTOTAL REVENUES 488,952 380,859 432,000 420,000 TOTAL 488,952 380,859 432,000 420,000 692 HOUSING ASSET LMIHF COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING ASSET ADMIN 60718810 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 98,897 122,778 130,620 158,960 61010 Salaries Cash Out/Separation 404 9,547 0 0 61020 Salaries Part-Time 113 0 0 20,120 61040 Salaries Overtime 603 3,154 0 0 61100 Retirement-Employer Normal Cost 9,746 13,395 13,340 14,780 61102 Retirement- Employer Unfunded- Miscellaneous 12,726 21,001 27,570 17,160 61110 Part-Time Retirement 4 0 0 750 61120 Medicare Insurance 1,585 2,085 1,900 2,500 61130 Health Insurance 13,062 18,314 21,430 24,590 61170 Retiree Health Benefits 487 517 1,280 1,520 61180 Worker Compensation Insurance 6,120 6,889 5,270 7,130 SUBTOTAL SALARIES & BENEFITS 143,747 197,679 201,410 247,510 62012 Cellular Phone Charges 154 464 500 500 62120 Training, Transportation, Meetings 1,656 7,170 5,000 2,900 62130 Tuition Reimbursement 361 1,789 1,500 1,500 62140 Membership, Subscription & Dues 0 425 1,000 1,000 62200 Advertising 494 0 5,000 5,000 62251 Other Agency Services 358 0 500 500 62300 Contract Services-Professional 18,658 18,553 50,000 103,400 62302 Contracted Vendor Personnel Services 205 0 1,000 1,000 62600 Parking Validation 14 0 150 150 62700 Auto Expense 60 0 250 250 SUBTOTAL CONTRACTUALS 21,959 28,402 64,900 116,200 63001 Miscellaneous Operating Expenses 378 873 5,000 5,000 63300 Gas & Diesel 756 37 500 0 SUBTOTAL COMMODITIES 1,134 909 5,500 5,000 65000 Building Rental 6,940 7,804 25,000 0 65010 Rental City Equipment 10,164 11,018 10,480 9,970 65011 Equipment Replacement Charges 0 5,760 10,080 2,880 65012 Accident Repair & Replacement 264 812 6,370 0 65040 IT Maintenance Charge 5,970 6,531 6,060 6,790 65055 Communications- Landlines 915 909 830 920 65100 Insurance Charges 6,936 8,489 9,590 8,990 65105 Benefits Overhead 1,020 1,230 1,090 1,220 65400 Indirect Costs 17,179 20,048 19,640 26,170 SUBTOTAL FIXED CHARGES 49,388 62,601 89,140 56,940 66400 Machinery & Equipment 0 1,003 2,500 2,500 66511 Computer Software Subscriptions 188 0 0 0 SUBTOTAL CAPITAL 188 1,003 2,500 2,500 68001 POB Misc Xfer to Fund 406 9,237 10,132 11,960 13,900 SUBTOTAL TRANSFERS 9,237 10,132 11,960 13,900 TOTAL 225,653 300,726 375,410 442,050 693 HOUSING ASSET LMIHF COMMUNITY DEVELOPMENT ACCOUNTING UNIT HOUSING ASSET CAP PROJECTS 60718830 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 65400 Indirect Costs 0 0 30 0 SUBTOTAL FIXED CHARGES 0 0 30 0 69152 Loans & Grants 1,491,252 0 1,000,000 1,050,000 SUBTOTAL MISCELLANEOUS 1,491,252 0 1,000,000 1,050,000 TOTAL 1,491,252 0 1,000,030 1,050,000 694 2018 SERIES TAX ALLOC BONDS DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 58005 Investment Income-Trustee 7,317 13,789 0 0 59000-671 Transfer From Fund 671 11,538,789 11,866,175 12,191,360 13,133,850 TOTAL REVENUES 11,546,106 11,879,964 12,191,360 13,133,850 EXPENDITURES 65518020 2018 A & B TAB 11,422,285 11,737,603 12,191,360 13,133,850 TOTAL EXPENDITURES 11,422,285 11,737,603 12,191,360 13,133,850 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 5,650 5,650 8,650 9,000 67000 DEBT SERVICE 11,416,635 11,731,953 12,182,710 13,124,850 TOTAL 11,422,285 11,737,603 12,191,360 13,133,850 695 2018 SERIES TAX ALLOC BONDS COMMUNITY DEVELOPMENT ACCOUNTING UNIT 2018 A & B TAB 65518002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 58005 Investment Income-Trustee 7,317 13,789 0 0 59000 Transfer From Fund 671 11,538,789 11,866,175 12,191,360 13,133,850 SUBTOTAL REVENUES 11,546,106 11,879,964 12,191,360 13,133,850 TOTAL 11,546,106 11,879,964 12,191,360 13,133,850 696 2018 SERIES TAX ALLOC BONDS COMMUNITY DEVELOPMENT ACCOUNTING UNIT 2018 A & B TAB 65518020 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 2,050 2,050 5,050 5,400 62401 Trustee Fee 3,600 3,600 3,600 3,600 SUBTOTAL CONTRACTUALS 5,650 5,650 8,650 9,000 67300 Bond Principal 9,465,000 10,160,000 10,885,000 12,280,000 67310 Bond Interest 1,951,635 1,571,953 1,297,710 844,850 SUBTOTAL DEBT SERVICE 11,416,635 11,731,953 12,182,710 13,124,850 TOTAL 11,422,285 11,737,603 12,191,360 13,133,850 697 COSA RDA DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 57071 Sale of Land 0 190,000 0 0 58000 Earning On Investments 7,850 11,622 0 0 59000-671 Transfer From Fund 671 125,000 116,260 110,640 72,460 TOTAL REVENUES 132,850 317,882 110,640 72,460 EXPENDITURES 67018843 COSA RDA ADMIN 60,300 75,393 110,640 72,340 67018850 COSA RDA OBLIGATIONS 0 190,000 0 0 TOTAL EXPENDITURES 60,300 265,393 110,640 72,340 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 31,931 49,393 61,380 23,890 62000 CONTRACTUALS 10,157 2,412 14,350 25,100 63000 COMMODITIES 17 166 6,420 5,260 65000 FIXED CHARGES 14,391 19,250 23,550 12,350 67000 DEBT SERVICE 3,805 4,171 4,940 5,740 69000 MISCELLANEOUS 0 190,000 0 0 TOTAL 60,300 265,393 110,640 72,340 698 COSA RDA COMMUNITY DEVELOPMENT ACCOUNTING UNIT COSA RDA REVENUE 67018002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 57071 Sale of Land 0 190,000 0 0 58000 Earning On Investments 7,850 11,622 0 0 59000 Transfer From Fund 671 125,000 116,260 110,640 72,460 SUBTOTAL REVENUES 132,850 317,882 110,640 72,460 TOTAL 132,850 317,882 110,640 72,460 699 COSA RDA COMMUNITY DEVELOPMENT ACCOUNTING UNIT COSA RDA ADMIN 67018843 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 24,238 37,712 45,650 14,670 61020 Salaries Part-Time 23 0 0 0 61040 Salaries Overtime 108 29 0 0 61100 Retirement-Employer Normal Cost 1,221 1,663 2,290 1,130 61102 Retirement- Employer Unfunded- Miscellaneous 1,595 2,607 3,540 1,780 61110 Part-Time Retirement 1 0 0 0 61120 Medicare Insurance 352 548 670 200 61130 Health Insurance 2,925 4,705 7,100 3,650 61170 Retiree Health Benefits 0 0 430 130 61180 Worker Compensation Insurance 1,468 2,128 1,700 2,330 SUBTOTAL SALARIES & BENEFITS 31,931 49,393 61,380 23,890 62120 Training, Transportation, Meetings 0 0 100 120 62200 Advertising 0 300 0 0 62300 Contract Services-Professional 10,011 2,112 12,300 22,640 62302 Contracted Vendor Personnel Services 146 0 1,950 2,340 SUBTOTAL CONTRACTUALS 10,157 2,412 14,350 25,100 63001 Miscellaneous Operating Expenses 17 166 6,420 5,260 SUBTOTAL COMMODITIES 17 166 6,420 5,260 65000 Building Rental 6,580 7,399 8,610 0 65040 IT Maintenance Charge 1,540 2,494 1,940 1,890 65055 Communications- Landlines 235 347 270 260 65100 Insurance Charges 1,663 2,621 3,840 2,770 65105 Benefits Overhead 245 380 350 340 65400 Indirect Costs 4,128 6,008 8,540 7,090 SUBTOTAL FIXED CHARGES 14,391 19,250 23,550 12,350 67301 POB Principal-Misc 602 975 1,750 2,570 67311 POB Interest - Misc 3,203 3,196 3,190 3,170 SUBTOTAL DEBT SERVICE 3,805 4,171 4,940 5,740 TOTAL 60,300 75,393 110,640 72,340 700 COSA RDA COMMUNITY DEVELOPMENT ACCOUNTING UNIT COSA RDA OBLIGATIONS 67018850 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 69142 Payment to other Agencies 0 190,000 0 0 SUBTOTAL MISCELLANEOUS 0 190,000 0 0 TOTAL 0 190,000 0 0 701 COSA RDA OBLIGATION RETIREMENT DEPARTMENT RESOURCE SUMMARY COMMUNITY DEVELOPMENT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 50011 Property Tax 12,190,942 12,436,495 12,325,350 13,229,640 57960 Rental Of Property 208,124 208,124 208,130 208,130 58000 Earning On Investments 48,755 39,614 0 0 TOTAL REVENUES 12,447,821 12,684,233 12,533,480 13,437,770 EXPENDITURES 67118021 COSA RDA OBLIG RETIRE DEBT SRV 11,890,891 12,209,294 12,533,480 13,437,770 TOTAL EXPENDITURES 11,890,891 12,209,294 12,533,480 13,437,770 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 227,102 226,859 231,480 231,460 68000 TRANSFERS 11,663,789 11,982,435 12,302,000 13,206,310 TOTAL 11,890,891 12,209,294 12,533,480 13,437,770 702 COSA RDA OBLIGATION RETIREMENT COMMUNITY DEVELOPMENT ACCOUNTING UNIT COSA RDA OBLIG RETIRE REV 67118002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 50011 Property Tax 12,190,942 12,436,495 12,325,350 13,229,640 57960 Rental Of Property 208,124 208,124 208,130 208,130 58000 Earning On Investments 48,755 39,614 0 0 SUBTOTAL REVENUES 12,447,821 12,684,233 12,533,480 13,437,770 TOTAL 12,447,821 12,684,233 12,533,480 13,437,770 703 COSA RDA OBLIGATION RETIREMENT COMMUNITY DEVELOPMENT ACCOUNTING UNIT COSA RDA OBLIG RETIRE DEBT SRV 67118021 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62400 Auditor Fee 631 388 5,000 4,980 62500 Rent Payments 226,471 226,471 226,480 226,480 SUBTOTAL CONTRACTUALS 227,102 226,859 231,480 231,460 68000 Transfer to Fund 655 11,538,789 11,866,175 12,191,360 13,133,850 68000 Transfer to Fund 670 125,000 116,260 110,640 72,460 SUBTOTAL TRANSFERS 11,663,789 11,982,435 12,302,000 13,206,310 TOTAL 11,890,891 12,209,294 12,533,480 13,437,770 704 INFORMATION TECHNOLOGY FFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 222222222222222222220000000000000000000000000000000022222222222222222222222222222666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666----------------------22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 705 This Page Intentionally Left Blank 706 Authorized Personnel FY 25-26 Workforce Changes FY 26-27 Chief Technology Innovations Officer (EM) 1 1 Executive Secretary (UC) 1 (1)0 GIS Administrator 1 1 GIS Systems Analyst / Programmer 2 2 Information Services Representative 1 (1)0 Information Technology Applications Manager (MM) 1 1 Information Technology Infrastructure Manager (MM) 1 1 Information Technology Infrastructure Supervisor (AM) 1 1 Information Technology Support Supervisor 1 1 Information Technology Support Technician II 3 1 4 Management Analyst (UC) 0 1 1 Network Specialist / WAN Systems Administrator 1 (1)0 Principal Programmer Analyst 7 7 Programmer Analyst 1 1 Senior Management Analyst (AM) 0 1 1 Senior Programmer Analyst 1 1 Senior Systems Administrator 1 (1)0 Authorized Total 24 (1)23 23.00 23.00 Information Technology Position Summary TOTAL AUTHORIZED POSITIONS INTERNAL SERVICE FUND 707 This Page Intentionally Left Blank 708 INFORMATION TECHNOLOGY DEPARTMENT RESOURCE SUMMARY INFORMATION TECHNOLOGY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 REVENUES 56000 Charges To Departments 159,089 134,472 100,000 100,000 56020 IT Maintenance Charge to Department 6,286,480 6,915,130 7,027,660 7,060,080 56021 IT Department Specific Charge 1,643,210 1,692,510 1,843,760 1,549,940 56022 IT Communication Charge to Department 367,379 158,459 371,240 370,360 56024 IT Printer Charges to Department 168,107 120,035 230,000 250,000 56025 Communications- Landlines 1,160,662 1,160,670 1,163,370 1,160,610 57000 Expense Reimbursement 39,182 38,418 35,000 35,000 57010 Miscellaneous Recoveries 42,000 0 0 0 58000 Earning On Investments 179,113 240,665 100,000 100,000 58005 Investment Income-Trustee 11,047 40,371 0 0 TOTAL REVENUES 10,056,269 10,500,731 10,871,030 10,625,990 EXPENDITURES 10920140 NETWORK & TELECOMMUNICATIONS 2,724,768 2,873,666 5,595,000 6,278,160 10920141 ENTERPRISES SYSTEMS 3,772,707 3,600,515 5,136,480 5,294,140 10920146 ADMINISTRATION & PROJECTS 515,346 592,170 759,520 920,000 10920148 TECHNOLOGY & SUPPORT SERVICES 749,480 927,720 1,287,820 1,633,370 10920149 PROJECTS 1,730,614 582,778 4,090,690 3,324,220 TOTAL EXPENDITURES 9,492,916 8,576,848 16,869,510 17,449,890 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 2,556,292 2,908,625 4,168,370 4,416,580 62000 CONTRACTUALS 4,928,538 3,974,641 8,568,010 9,261,390 63000 COMMODITIES 149,044 163,943 93,500 243,500 65000 FIXED CHARGES 682,900 825,434 1,171,170 1,025,200 66000 CAPITAL 1,050,320 566,242 2,705,440 2,313,800 67000 DEBT SERVICE 125,823 137,963 163,020 189,420 TOTAL 9,492,916 8,576,848 16,869,510 17,449,890 709 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY ACCOUNTING UNIT INFORMATION TECHNOLOGY REVENUE 10920002 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 56000 Charges To Departments 159,089 134,472 100,000 100,000 56020 IT Maintenance Charge to Department 6,286,480 6,915,130 7,027,660 7,060,080 56021 IT Department Specific Charge 1,643,210 1,692,510 1,843,760 1,549,940 56022 IT Communication Charge to Department 367,379 158,459 371,240 370,360 56024 IT Printer Charges to Department 168,107 120,035 230,000 250,000 56025 Communications- Landlines 1,160,662 1,160,670 1,163,370 1,160,610 57000 Expense Reimbursement 39,182 38,418 35,000 35,000 57010 Miscellaneous Recoveries 42,000 0 0 0 58000 Earning On Investments 179,113 240,665 100,000 100,000 58005 Investment Income-Trustee 11,047 40,371 0 0 SUBTOTAL REVENUES 10,056,269 10,500,731 10,871,030 10,625,990 TOTAL 10,056,269 10,500,731 10,871,030 10,625,990 710 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY ACCOUNTING UNIT NETWORK & TELECOMMUNICATIONS 10920140 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 204,139 310,451 637,030 375,950 61100 Retirement-Employer Normal Cost 9,425 21,071 58,630 22,640 61102 Retirement- Employer Unfunded- Miscellaneous 12,307 33,037 16,130 22,270 61120 Medicare Insurance 3,063 4,424 9,220 5,240 61130 Health Insurance 13,629 39,257 122,400 47,660 61170 Retiree Health Benefits 1,915 2,927 6,200 3,450 61180 Worker Compensation Insurance 12,134 17,075 21,540 27,710 SUBTOTAL SALARIES & BENEFITS 256,611 428,242 871,150 504,920 62010 Communications 470,015 334,205 696,750 868,000 62300 Contract Services-Professional 44,546 41,244 237,460 413,410 62302 Contracted Vendor Personnel Services 1,122,627 1,182,126 1,496,250 1,496,250 62305 Software Licenses & Subscripti 2,565 0 12,600 10,000 62306 Software Maintenance & Support 430,302 283,519 1,061,530 724,550 62307 Hardware Maintenance & Support 60,299 120,000 299,060 259,710 SUBTOTAL CONTRACTUALS 2,130,353 1,961,094 3,803,650 3,771,920 63001 Miscellaneous Operating Expenses 7,816 22,066 10,000 10,000 63202 Operating Materials & Supplies 5,506 16,071 20,000 20,000 63300 Gas & Diesel 830 716 500 500 SUBTOTAL COMMODITIES 14,152 38,853 30,500 30,500 65000 Building Rental 120,660 135,681 52,480 0 65010 Rental City Equipment 5,916 6,041 4,460 5,170 65012 Accident Repair & Replacement 132 240 2,240 0 65030 IT Wireless Charges 0 0 0 6,690 65055 Communications- Landlines 2,614 4,133 4,150 4,000 65100 Insurance Charges 14,644 22,352 29,170 35,690 65105 Benefits Overhead 2,092 3,105 5,450 5,290 65400 Indirect Costs 35,977 58,675 160,680 247,570 SUBTOTAL FIXED CHARGES 182,035 230,227 258,630 304,410 66400 Machinery & Equipment 0 0 108,380 361,630 66511 Computer Software Subscriptions 119,423 190,914 493,930 1,271,370 SUBTOTAL CAPITAL 119,423 190,914 602,310 1,633,000 67301 POB Principal-Misc 3,512 5,689 10,160 14,950 67311 POB Interest - Misc 18,682 18,647 18,600 18,460 SUBTOTAL DEBT SERVICE 22,194 24,336 28,760 33,410 TOTAL 2,724,768 2,873,666 5,595,000 6,278,160 711 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY ACCOUNTING UNIT ENTERPRISES SYSTEMS 10920141 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 1,138,343 1,140,606 1,548,710 1,698,850 61010 Salaries Cash Out/Separation 133,397 3,794 0 0 61020 Salaries Part-Time 13,505 5,589 0 0 61040 Salaries Overtime 9,318 5,038 0 0 61100 Retirement-Employer Normal Cost 103,542 98,149 142,100 169,180 61102 Retirement- Employer Unfunded- Miscellaneous 135,209 153,883 203,580 254,290 61110 Part-Time Retirement 506 210 0 0 61120 Medicare Insurance 17,261 16,433 22,430 23,690 61130 Health Insurance 148,775 116,634 210,960 262,990 61170 Retiree Health Benefits 11,204 10,987 15,080 16,220 61180 Worker Compensation Insurance 67,077 63,105 67,660 78,150 SUBTOTAL SALARIES & BENEFITS 1,778,137 1,614,428 2,210,520 2,503,370 62010 Communications 4,050 3,462 3,490 0 62300 Contract Services-Professional 164,471 146,081 547,530 360,580 62302 Contracted Vendor Personnel Services 476,832 480,987 840,000 840,000 62305 Software Licenses & Subscripti 0 0 30,000 10,000 62306 Software Maintenance & Support 732,231 762,528 914,560 877,050 SUBTOTAL CONTRACTUALS 1,377,584 1,393,059 2,335,580 2,087,630 63001 Miscellaneous Operating Expenses 228 9,955 0 0 SUBTOTAL COMMODITIES 228 9,955 0 0 65000 Building Rental 95,210 107,062 125,940 0 65030 IT Wireless Charges 0 0 0 3,350 65055 Communications- Landlines 11,328 9,920 9,970 9,610 65100 Insurance Charges 80,955 82,610 90,580 99,650 65105 Benefits Overhead 11,565 11,474 13,070 12,690 65400 Indirect Costs 200,662 217,583 167,430 308,780 SUBTOTAL FIXED CHARGES 399,720 428,649 406,990 434,080 66511 Computer Software Subscriptions 158,941 90,721 108,130 181,600 SUBTOTAL CAPITAL 158,941 90,721 108,130 181,600 67301 POB Principal-Misc 9,194 14,892 26,580 39,140 67311 POB Interest - Misc 48,904 48,811 48,680 48,320 SUBTOTAL DEBT SERVICE 58,098 63,704 75,260 87,460 TOTAL 3,772,707 3,600,515 5,136,480 5,294,140 712 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY ACCOUNTING UNIT ADMINISTRATION & PROJECTS 10920146 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 291,307 322,101 375,000 491,090 61010 Salaries Cash Out/Separation 0 21,132 0 0 61040 Salaries Overtime 39 0 0 0 61100 Retirement-Employer Normal Cost 17,590 18,039 25,200 30,670 61102 Retirement- Employer Unfunded- Miscellaneous 22,969 28,282 32,440 36,700 61120 Medicare Insurance 4,264 5,132 5,410 6,810 61130 Health Insurance 37,194 38,719 68,520 78,070 61170 Retiree Health Benefits 2,715 2,849 3,570 4,490 61180 Worker Compensation Insurance 16,898 17,716 16,470 20,230 SUBTOTAL SALARIES & BENEFITS 392,975 453,971 526,610 668,060 62010 Communications 0 0 2,280 0 62120 Training, Transportation, Meetings 17,367 10,080 20,000 20,000 62130 Tuition Reimbursement 0 0 2,000 2,000 62300 Contract Services-Professional 2,935 2,663 50,000 15,000 62302 Contracted Vendor Personnel Services 0 0 33,750 33,750 62305 Software Licenses & Subscripti 0 0 0 10,000 62600 Parking Validation 513 663 700 700 62700 Auto Expense 6,000 6,000 6,000 6,000 SUBTOTAL CONTRACTUALS 26,815 19,405 114,730 87,450 63001 Miscellaneous Operating Expenses 1,976 9,649 43,000 43,000 SUBTOTAL COMMODITIES 1,976 9,649 43,000 43,000 65055 Communications- Landlines 2,614 2,480 2,490 2,400 65100 Insurance Charges 20,394 23,191 21,180 25,070 65105 Benefits Overhead 2,913 3,221 3,270 3,170 65400 Indirect Costs 49,987 60,877 25,340 39,240 SUBTOTAL FIXED CHARGES 75,909 89,769 52,280 69,880 66511 Computer Software Subscriptions 0 0 0 25,000 SUBTOTAL CAPITAL 0 0 0 25,000 67301 POB Principal-Misc 2,796 4,530 8,090 11,910 67311 POB Interest - Misc 14,875 14,846 14,810 14,700 SUBTOTAL DEBT SERVICE 17,671 19,376 22,900 26,610 TOTAL 515,346 592,170 759,520 920,000 713 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY ACCOUNTING UNIT TECHNOLOGY & SUPPORT SERVICES 10920148 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 84,841 270,819 359,990 486,310 61010 Salaries Cash Out/Separation 0 1,008 0 0 61040 Salaries Overtime 390 477 0 0 61100 Retirement-Employer Normal Cost 10,918 33,094 42,580 52,210 61102 Retirement- Employer Unfunded- Miscellaneous 14,257 51,886 55,690 88,790 61120 Medicare Insurance 1,249 3,914 5,220 6,820 61130 Health Insurance 11,122 33,183 81,600 82,800 61170 Retiree Health Benefits 870 2,708 3,600 4,700 61180 Worker Compensation Insurance 4,921 14,895 11,410 18,600 SUBTOTAL SALARIES & BENEFITS 128,568 411,985 560,090 740,230 62300 Contract Services-Professional 169,150 136,334 210,000 197,440 62302 Contracted Vendor Personnel Services 319,610 193,230 315,000 315,000 62305 Software Licenses & Subscripti 0 0 0 10,000 62306 Software Maintenance & Support 19,684 0 61,950 11,950 SUBTOTAL CONTRACTUALS 508,445 329,563 586,950 534,390 63001 Miscellaneous Operating Expenses 35,303 38,530 0 0 63202 Operating Materials & Supplies 24,068 40,306 20,000 170,000 SUBTOTAL COMMODITIES 59,371 78,835 20,000 170,000 65055 Communications- Landlines 3,485 3,307 3,320 3,200 65100 Insurance Charges 5,939 19,499 14,270 22,940 65105 Benefits Overhead 848 2,708 4,360 4,230 65400 Indirect Costs 14,964 51,275 62,730 112,240 SUBTOTAL FIXED CHARGES 25,236 76,789 84,680 142,610 66511 Computer Software Subscriptions 0 0 0 4,200 SUBTOTAL CAPITAL 0 0 0 4,200 67301 POB Principal-Misc 4,409 7,141 12,750 18,770 67311 POB Interest - Misc 23,451 23,407 23,350 23,170 SUBTOTAL DEBT SERVICE 27,860 30,548 36,100 41,940 TOTAL 749,480 927,720 1,287,820 1,633,370 714 INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY ACCOUNTING UNIT PROJECTS 10920149 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 885,341 271,519 1,727,100 2,780,000 SUBTOTAL CONTRACTUALS 885,341 271,519 1,727,100 2,780,000 63001 Miscellaneous Operating Expenses 1,167 14,547 0 0 63202 Operating Materials & Supplies 72,149 12,104 0 0 SUBTOTAL COMMODITIES 73,317 26,651 0 0 65400 Indirect Costs 0 0 368,590 74,220 SUBTOTAL FIXED CHARGES 0 0 368,590 74,220 66400 Machinery & Equipment 510,978 207,356 625,000 0 66510 Computer Software 228,707 77,252 770,000 0 66511 Computer Software Subscriptions 32,272 0 600,000 470,000 SUBTOTAL CAPITAL 771,956 284,608 1,995,000 470,000 TOTAL 1,730,614 582,778 4,090,690 3,324,220 715 AMERICAN RESCUE PLAN ACT (ARPA) DEPARTMENT RESOURCE SUMMARY INFORMATION TECHNOLOGY ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 18120013 ARPA - IT 196,950 287,184 0 0 TOTAL EXPENDITURES 196,950 287,184 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 6,731 273,576 0 0 63000 COMMODITIES 12,395 0 0 0 66000 CAPITAL 177,823 13,608 0 0 TOTAL 196,950 287,184 0 0 716 AMERICAN RESCUE PLAN ACT (ARPA) INFORMATION TECHNOLOGY ACCOUNTING UNIT ARPA - IT 18120013 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62300 Contract Services-Professional 0 255,428 0 0 62306 Software Maintenance & Support 6,731 18,147 0 0 SUBTOTAL CONTRACTUALS 6,731 273,576 0 0 63001 Miscellaneous Operating Expenses 12,395 0 0 0 SUBTOTAL COMMODITIES 12,395 0 0 0 66400 Machinery & Equipment 177,823 13,608 0 0 SUBTOTAL CAPITAL 177,823 13,608 0 0 TOTAL 196,950 287,184 0 0 717 This Page Intentionally Left Blank 718 MUSEUM SUPPORT FFFFFFFFFFFYYYYYYYYYYYYYY 2222222222222222222222222222222222222222222222222222222222200000000000000000000000022222222222222222666666666666666666666666666666666666666666666666666------------------------------------------222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222227777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 719 This Page Intentionally Left Blank 720 GENERAL FUND DEPARTMENT RESOURCE SUMMARY MUSEUM SUPPORT ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01112030 MUSEUM CAPITAL AND MAINTENANCE 1,673,522 1,715,614 1,769,950 1,827,000 TOTAL EXPENDITURES 1,673,522 1,715,614 1,769,950 1,827,000 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62000 CONTRACTUALS 17,263 17,904 17,910 18,900 69000 MISCELLANEOUS 1,656,259 1,697,710 1,752,040 1,808,100 TOTAL 1,673,522 1,715,614 1,769,950 1,827,000 721 GENERAL FUND MUSEUM SUPPORT ACCOUNTING UNIT MUSEUM CAPITAL AND MAINTENANCE 01112030 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 62251 Other Agency Services 17,263 17,904 17,910 18,900 SUBTOTAL CONTRACTUALS 17,263 17,904 17,910 18,900 69135 Payment to Subagent 1,656,259 1,697,710 1,752,040 1,808,100 SUBTOTAL MISCELLANEOUS 1,656,259 1,697,710 1,752,040 1,808,100 TOTAL 1,673,522 1,715,614 1,769,950 1,827,000 722 DEBT SERVICE & NON-DEPARTMENTAL FFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 222222222222222222222222222222222222222222222222222222222222222222000000000000000022222222222222222222222222666666666666666666666666666666666666666666666666666666666666666666666666---------------------22222222222222777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 723 This Page Intentionally Left Blank 724 GENERAL FUND DEPARTMENT RESOURCE SUMMARY GENERAL NON-DEPARTMENTAL ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01105015 GENERAL NON-DEPARTMENTAL 2,870,811 2,069,082 4,933,920 3,350,700 01105020 UNFUNDED LIABILITY (UAL) 30,668,743 36,532,708 41,982,430 48,993,520 TOTAL EXPENDITURES 33,539,555 38,601,790 46,916,350 52,344,220 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 SALARIES & BENEFITS 19,801,738 23,975,025 27,105,350 32,055,880 62000 CONTRACTUALS 1,557,101 1,329,687 2,236,900 2,350,700 63000 COMMODITIES 65,918 102,376 60,000 0 67000 DEBT SERVICE 626,242 637,019 637,020 0 68000 TRANSFERS 11,488,556 12,557,682 14,877,080 17,437,640 69000 MISCELLANEOUS 0 0 2,000,000 500,000 TOTAL 33,539,555 38,601,790 46,916,350 52,344,220 725 GENERAL FUND GENERAL NON-DEPARTMENTAL ACCOUNTING UNIT GENERAL NON-DEPARTMENTAL 01105015 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61000 Salaries Regular 489,272 0 0 0 61010 Salaries Cash Out/Separation 0 0 0 500,000 61040 Salaries Overtime 125,184 0 0 0 61120 Medicare Insurance 7,094 0 0 0 SUBTOTAL SALARIES & BENEFITS 621,551 0 0 500,000 62140 Membership, Subscription & Dues 169,507 191,602 220,700 220,700 62300 Contract Services-Professional 1,375,985 1,138,085 1,014,200 2,128,000 62302 Contracted Vendor Personnel Services 11,178 0 1,000,000 0 62600 Parking Validation 431 0 2,000 2,000 SUBTOTAL CONTRACTUALS 1,557,101 1,329,687 2,236,900 2,350,700 63001 Miscellaneous Operating Expenses 65,918 102,374 60,000 0 63005 Credit Card Expense 0 2 0 0 SUBTOTAL COMMODITIES 65,918 102,376 60,000 0 67100 Principal-Debt Services 577,507 598,484 598,480 0 67110 Interest-Debt Services 48,735 38,535 38,540 0 SUBTOTAL DEBT SERVICE 626,242 637,019 637,020 0 69011 Reserve Appropriation 0 0 2,000,000 500,000 SUBTOTAL MISCELLANEOUS 0 0 2,000,000 500,000 TOTAL 2,870,811 2,069,082 4,933,920 3,350,700 726 GENERAL FUND GENERAL NON-DEPARTMENTAL ACCOUNTING UNIT UNFUNDED LIABILITY (UAL)01105020 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 61102 Retirement- Employer Unfunded- Miscellaneous 6,399,920 7,912,260 9,346,550 11,217,560 61103 Retirement- Employer Unfunded - Police 8,978,792 11,386,136 12,676,530 14,706,250 61104 Retirement - Employer Unfunded - Fire 3,801,476 4,676,629 5,082,270 5,632,070 SUBTOTAL SALARIES & BENEFITS 19,180,188 23,975,025 27,105,350 31,555,880 68001 POB Misc Xfer to Fund 406 3,715,701 4,075,816 4,811,630 5,741,020 68002 POB Safety Xfer to Fund 406 7,772,855 8,481,866 10,065,450 11,696,620 SUBTOTAL TRANSFERS 11,488,556 12,557,682 14,877,080 17,437,640 TOTAL 30,668,743 36,532,708 41,982,430 48,993,520 727 CAPITAL OUTLAY FUND DEPARTMENT RESOURCE SUMMARY GENERAL NON-DEPARTMENTAL ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 05105015 NON-DEPARTMENTAL 297,000 294,500 0 0 TOTAL EXPENDITURES 297,000 294,500 0 0 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66000 CAPITAL 5,000 2,500 0 0 67000 DEBT SERVICE 292,000 292,000 0 0 TOTAL 297,000 294,500 0 0 728 CAPITAL OUTLAY FUND GENERAL NON-DEPARTMENTAL ACCOUNTING UNIT NON-DEPARTMENTAL 05105015 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 66200 Buildings & Building Improvements 5,000 2,500 0 0 SUBTOTAL CAPITAL 5,000 2,500 0 0 67100 Principal-Debt Services 292,000 292,000 0 0 SUBTOTAL DEBT SERVICE 292,000 292,000 0 0 TOTAL 297,000 294,500 0 0 729 This Page Intentionally Left Blank 730 INTER-FUND TRANSFERS FFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFFYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYYY 22222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222222226666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666--------2222222222222222222222222222222222222777777777777777777777777777777777777777777777777777777777777777777777777777 PPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRROOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEETTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 731 This Page Intentionally Left Blank 732 GENERAL FUND DEPARTMENT RESOURCE SUMMARY INTERFUND TRANSFERS ACTIVITIES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 EXPENDITURES 01106017 INTER-FUND XFERS - SRV ENHCMNT 1,081,870 1,081,870 1,081,870 898,540 01106019 GENERAL FUND: INTERFUND TRANSFERS 33,238,711 17,959,487 15,397,660 18,420,200 TOTAL EXPENDITURES 34,320,581 19,041,357 16,479,530 19,318,740 OPERATING EXPENSES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 TRANSFERS 34,320,581 19,041,357 16,479,530 19,318,740 TOTAL 34,320,581 19,041,357 16,479,530 19,318,740 733 GENERAL FUND INTERFUND TRANSFERS ACCOUNTING UNIT INTER-FUND XFERS - SRV ENHCMNT 01106017 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 067 1,081,870 1,081,870 1,081,870 898,540 SUBTOTAL TRANSFERS 1,081,870 1,081,870 1,081,870 898,540 TOTAL 1,081,870 1,081,870 1,081,870 898,540 734 GENERAL FUND INTERFUND TRANSFERS ACCOUNTING UNIT GENERAL FUND: INTERFUND TRANSFERS 01106019 Account Code LINE ITEM RESOURCES ACTUAL FY 23-24 ACTUAL FY 24-25 ADOPTED FY 25-26 PROPOSED FY 26-27 68000 Transfer to Fund 012 (Cannabis Public Benefit) 10,484,070 9,228,087 8,208,260 8,544,000 68000 Transfer to Fund 027 1,862,320 0 0 0 68000 Transfer to Fund 051 292,000 292,000 0 0 68000 Transfer to Fund 059 91,304 0 0 0 68000 Transfer to Fund 068 0 0 0 900,000 68000 Transfer to Fund 074 600,000 0 0 0 68000 Transfer to Fund 076 850,000 0 0 0 68000 Transfer to Fund 080 4,654,820 4,654,820 4,654,820 5,441,620 68000 Transfer to Fund 081 2,534,580 2,534,580 2,534,580 2,534,580 68000 Transfer to Fund 082 0 0 0 1,000,000 68000 Transfer to Fund 086 2,900,000 1,250,000 0 0 68000 Transfer to Fund 400 (Police Debt Service) 4,623,910 0 0 0 68000 Transfer to Fund 404 (Police Bldg/Ross Annex Debt) 4,345,708 0 0 0 SUBTOTAL TRANSFERS 33,238,711 17,959,487 15,397,660 18,420,200 TOTAL 33,238,711 17,959,487 15,397,660 18,420,200 735 This Page Intentionally Left Blank 736 CAPITAL IMPROVEMENT PROGRAM (CIP) FFFFFFFFFFYYYYYYYYYYYYYYYYY 22222222222222222222222222222200000000000000000000000000000000000000000000000000000000000002222222222222222222222222222222222222222222222222222222222226666666666666666666666666-------22222222227777777777777 PPPPPPPPPPPPPPPPRRRRRRRRRROOOOOOOOOPPPPPPPPPPPPPPPPPOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEEDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDDD BBBBBBBBBBBBBUUUUUUUUUUUUUUDDDDDDDDDDDDDDDDDDDDDGGGGGGGGGGGGGGGGGGGGGGGGGGEEEEEEEEEEEETTTTTTTTTTTTTTT FY 2026-27 PROPOSED BUDGET 737 This Page Intentionally Left Blank 738 Project Category Project Title Proposed FY2026-27 Planned Projects Years 2-7 Streets 17th St Rehab: Grand to Cabrillo Park 4,764,000 - Streets Alley Improvement Program 1,200,000 7,200,000 Streets Broadway St Rehab: 17th to Mainplace 2,800,000 - Streets Industrial Street Repair Program 3,090,790 - Streets Local Street Preventative Maintenance 4,000,000 24,000,000 Streets MacArthur Blvd Rehab: Harbor to Fairview 1,283,550 - Streets Pavement Management 400,000 2,400,000 Streets Project Development 250,000 1,500,000 Streets Residential Street Repair Program FY26-27 1,000,000 - Streets Richland Street Sidewalk 600,000 - Streets Right-of-Way Management 350,000 2,100,000 Streets Santa Ana Grade Separation 400,000 - Streets Street Median Landscaping 1,024,000 - Traffic 18th Street Streetlights 350,000 - Traffic 4th St Regional Traffic Signal Synchronization 210,000 - Traffic Bristol St Corridor Regional Traffic Signal Synchronization 250,000 - Traffic Harvey Avenue and Carol Avenue Streetlights 100,000 - Traffic Heroes Elementary, Carver Elementary, Willard Intermediate, Wilson Elementary SRTS 50,000 - Traffic Multi-Modal Project Development 80,000 480,000 Traffic Safe Routes to Parks Plan 651,200 - Traffic Traffic Calming 1,000,000 - Traffic Traffic Management Plans 100,000 600,000 Traffic Traffic Safety Project Development 50,000 300,000 Traffic Traffic Signal Equipment Replacement 100,000 600,000 City & Park Facilities Alton Bike Trail & Security Cameras 600,000 - City & Park Facilities Cabrillo Park Restrooms 650,000 - City & Park Facilities Delhi Library ADA Improvements 100,000 - City & Park Facilities Edna Park Shade Structure 250,000 City & Park Facilities Logan/Chepa’s Park Construction 1,000,000 - City & Park Facilities Santa Ana Homeless Shelter Generator Improvements 300,000 - City & Park Facilities Synthetic Turf Dan Young Soccer Complex 285,000 - Total Project Budgets 27,288,540 39,180,000 &zϮϬϮϲͲϮϳWZK: d^zd 'KZz 737 WƌŽũĞĐƚ&ƵŶĚŝŶŐ^ŽƵƌĐĞWƌŽƉŽƐĞĚ&zϮϲͲϮϳWƌŽƉŽƐĞĚ&zϮϳͲϮϴWƌŽƉŽƐĞĚ&zϮϴͲϮϵWƌŽƉŽƐĞĚ&zϮϵͲϯϬWƌŽƉŽƐĞĚ&zϯϬͲϯϭWƌŽƉŽƐĞĚ&zϯϭͲϯϮWƌŽƉŽƐĞĚ&zϯϮͲϯϯϬϭϭͲ' E Z>&hE18th Street Streetlights350,000 ͲͲͲͲͲͲAlley Improvement Program1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Alton Bike Trail & Security Cameras 600,000 - - - - - - Cabrillo Park Restrooms650,000 - - - - - - Edna Park Shade Structure250,000 - - - - - - Harvey Avenue and Carol Avenue Streetlights 100,000 - - - - - - Residential Street Repair Program FY26-27 1,000,000 - - - - - - Richland Street Sidewalk600,000 - - - - - - Santa Ana Grade Separation400,000 - - - - - - Traffic Calming1,000,000 - - - - - - ϬϭϭͲ' E Z>&hEdŽƚĂůϲ͕ϭϱϬ͕ϬϬϬ ϭ͕ϮϬϬ͕ϬϬϬ ϭ͕ϮϬϬ͕ϬϬϬ ϭ͕ϮϬϬ͕ϬϬϬ ϭ͕ϮϬϬ͕ϬϬϬ ϭ͕ϮϬϬ͕ϬϬϬ ϭ͕ϮϬϬ͕ϬϬϬϬϯϮͲD ^hZ DͲ^dZ dKE^dZhd/KE4th St Regional Traffic Signal Synchronization 210,000 - - - - - - Bristol St Corridor Regional Traffic Signal Synchronization 250,000 - - - - - - Industrial Street Repair Program408,920 - - - - - - Local Street Preventative Maintenance 2,976,000 2,976,000 2,976,000 2,976,000 2,976,000 2,976,000 2,976,000 Multi-Modal Project Development 80,000 80,000 80,000 80,000 80,000 80,000 80,000 Pavement Management400,000 400,000 400,000 400,000 400,000 400,000 400,000 Project Development250,000 250,000 250,000 250,000 250,000 250,000 250,000 Right-of-Way Management350,000 350,000 350,000 350,000 350,000 350,000 350,000 Street Median Landscaping1,024,000 - - - - - - Traffic Management Plans100,000 100,000 100,000 100,000 100,000 100,000 100,000 Traffic Safety Project Development 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Traffic Signal Equipment Replacement 100,000 100,000 100,000 100,000 100,000 100,000 100,000 ϬϯϮͲD ^hZ DͲ^dZ dKE^dZhd/KEdŽƚĂů ϲ͕ϭϵϴ͕ϵϮϬ ϰ͕ϯϬϲ͕ϬϬϬ ϰ͕ϯϬϲ͕ϬϬϬ ϰ͕ϯϬϲ͕ϬϬϬ ϰ͕ϯϬϲ͕ϬϬϬ ϰ͕ϯϬϲ͕ϬϬϬ ϰ͕ϯϬϲ͕ϬϬϬϬϱϭͲW/d>Khd>z&hESynthetic Turf Dan Young Soccer Complex 285,000 - - - - - - ϬϱϭͲW/d>Khd>z&hEdŽƚĂů Ϯϴϱ͕ϬϬϬͲͲͲͲͲͲϬϱϵͲ^ > d^dZ dKE^dZhd/KE17th St Rehab: Grand to Cabrillo Park 4,764,000 - - - - - - Broadway St Rehab: 17th to Mainplace 2,800,000 - - - - - - Industrial Street Repair Program 2,681,870 - - - - - - Local Street Preventative Maintenance 1,024,000 1,024,000 1,024,000 1,024,000 1,024,000 1,024,000 1,024,000 MacArthur Blvd Rehab: Harbor to Fairview 1,283,550 - - - - - - ϬϱϵͲ^ > d^dZ dKE^dZhd/KEdŽƚĂů ϭϮ͕ϱϱϯ͕ϰϮϬ ϭ͕ϬϮϰ͕ϬϬϬ ϭ͕ϬϮϰ͕ϬϬϬ ϭ͕ϬϮϰ͕ϬϬϬ ϭ͕ϬϮϰ͕ϬϬϬ ϭ͕ϬϮϰ͕ϬϬϬ ϭ͕ϬϮϰ͕ϬϬϬϭϯϱͲKDDhE/dz s>K<'ZEdͬ ^'Delhi Library ADA Improvements100,000 - - - - - - Logan/Chepa’s Park Construction 1,000,000 - - - - - - Santa Ana Homeless Shelter Generator Improvements 300,000 - - - - - - ϭϯϱͲKDDhE/dz s>K<'ZEdͬ ^'dŽƚĂů ϭ͕ϰϬϬ͕ϬϬϬ ͲͲͲͲͲͲϭϰϳͲ^dZ d^& dzWZK'ZD^Safe Routes to Parks Plan651,200 - - - - - - ϭϰϳͲ^dZ d^& dzWZK'ZD^dŽƚĂů ϲϱϭ͕ϮϬϬͲͲͲͲͲͲϭϰϴͲdZ&&/^z^d DD'Dd'ZEdHeroes Elementary, Carver Elementary, Willard Intermediate, Wilson Elementary SRTS 50,000 - - - - - - ϭϰϴͲdZ&&/^z^d DD'Dd'ZEddŽƚĂůϱϬ͕ϬϬϬͲͲͲͲͲͲ'ƌĂŶĚdŽƚĂůϮϳ͕Ϯϴϴ͕ϱϰϬ ϲ͕ϱϯϬ͕ϬϬϬ ϲ͕ϱϯϬ͕ϬϬϬ ϲ͕ϱϯϬ͕ϬϬϬ ϲ͕ϱϯϬ͕ϬϬϬ ϲ͕ϱϯϬ͕ϬϬϬ ϲ͕ϱϯϬ͕ϬϬϬ&zϮϬϮϲͲϮϳWZK: d^z&hE/E'^KhZ 738 EXHIBIT 2 ORDINANCE NO. NS-XXXX AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA ANA APPROPRIATING MONIES TO THE SEVERAL OFFICES, AGENCIES, AND DEPARTMENTS OF THE CITY FOR FISCAL YEAR BUDGET PERIOD COMMENCING JULY 1, 2026 THE CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN AS FOLLOWS: Section 1. The City Council of the City of Santa Ana hereby finds, determines, and declares as follows: A. The City Manager has prepared and submitted to the City Council, pursuant to Section 605 of the City Charter, a proposed budget for expenditures for the fiscal year commencing July 1, 2026. B. In accordance with Section 606 of the City Charter, a public hearing has been held upon the proposed budget of expenditures after notice of such public hearing had been published in the manner prescribed in Section 606 of the City Charter. C. The proposed budget of expenditures duly submitted and considered as herein stated, together with any supplemental revisions and amendments thereto, was approved, adopted, and fixed by the City Council as the budget of the City for fiscal year 2026-2027, commencing July 1, 2026, in the amounts and for the funds, purposes, functions, department activities, and programs as therein set forth, including the Seven-Year Capital Improvement Program update per Orange County Transportation Authority Measure M2 eligibility requirement. The adopted budget, including any supplemental revisions and amendments, together with a copy of the appropriation ordinance, shall be placed in the official files of the City Clerk. Section 2. There are hereby appropriated to the several offices, agencies, and departments of the City, being the respective object and purposes specified in that certain document entitled "Fiscal Year 2026-27 City Budget", a copy of which is on file in the Office of the City Clerk, out of the various funds of the City for fiscal year 2026-2027, the several amounts stated as proposed expenditures from such funds, respectively, in those columns of the Budget that are headed "FY 26-27". Each aggregate of expenditures so specified in the Budget for the fiscal year for each program shall be deemed to be an appropriation for a single object and purpose within the meaning of Section 609 of the City Charter, except that as to any office, department, or agency of the City for which more than one program is designated in Fiscal Year 2026-2027 City Budget, the aggregate expenditure authorized for all programs in Fiscal Year 2026-2027 City Budget Ordinance No. NS-XXXX Page 1 of 3 of each such office, department, or agency shall be deemed to be an appropriation for a single object and purpose within the meaning of Section 609 of the City Charter. Section 3. The appropriations hereby made shall constitute the maximum expenditures authorized for the several offices, agencies, and departments opposite which the amounts of such appropriations are shown in the Budget, and as set forth in Exhibit 1 attached hereto and incorporated herein by reference. Section 4. No warrant shall be issued or indebtedness incurred for any purpose that exceeds the unexpended balance of the appropriations established by this ordinance, unless such appropriation shall have been amended or supplemented by the City Council in the manner set forth in Section 609 of the City Charter. The City Manager is hereby authorized to make revisions between the items included within any such appropriation if, in his/her opinion, such revisions are necessary and proper. Section 5. In accordance with Governmental Accounting Standards Board Statement 54, the City Manager or his/her designee is hereby authorized, as of the date of this ordinance, to allocate assigned governmental funds' balances to specific programs and activities as deemed necessary and proper. Section 6. The Executive Director of Finance and Management Services is hereby authorized to transfer monies in accordance with the Inter-fund Transfers listed in the Budget, in such amounts and at such times during the fiscal year as he/she may determine necessary to the competent operation and control of City business, except that no such transfer shall be made in contravention of State law or City ordinance or exceed in total the amount stated herein or as amended by the City Council. Section 7. One certified copy of this appropriation ordinance, together with a certified copy of each amendment thereto, shall be transmitted by the City Clerk to the Executive Director of Finance and Management Services. Section 8. The City Council of the City of Santa Ana hereby adopts the updated Seven-Year Capital Improvement Program, as set forth in the 2026-2027 City Budget. Section 9. Upon and from the effective date of this ordinance, expenditures of monies appropriated hereby are authorized beginning July 1, 2026. Section 10. The City Clerk shall cause the title of this ordinance to be published as required by law. Section 11. All presently applicable documentation pertaining to the number, titles, qualifications, powers, duties, or compensation of officers or employees of the City, which has been previously approved by resolution or order of the City Council and which is currently on file with the Executive Director of Human Resources, is incorporated herein and is hereby approved. The City Manager is authorized to create, alter, or abolish any position of employment, or the number, title, qualifications, powers, duties, or Ordinance No. NS-XXXX Page 2 of 3 compensation thereof, when such action is appropriate to promote the efficiency of the City administrative organization; provided, however, that no such action shall be effective unless and until approved by resolution or order of the City Council. ADOPTED this day of June, 2026. Valerie Amezcua Mayor APPROVED AS TO FORM: Sonia R. Carvalho, City Attorney ��ona�than �T. �rtinez� Assistant City Attorney AYES: Councilmembers NOES: Councilmembers ABSTAIN: Councilmembers NOT PRESENT: Councilmembers CERTIFICATE OF ATTESTATION AND ORIGINALITY I, Jennifer Hall, City Clerk do hereby attest to and certify the attached Ordinance No. NS- to be the original ordinance adopted by the City Council of the City of Santa Ana on , 2026 and that said ordinance was published in accordance with the Charter of the City of Santa Ana. Date City Clerk City of Santa Ana Ordinance No. NS-XXXX Page 3 of 3 GENERAL FUND EXPENDITURE BY FUND PROPOSED FY 26-27 CITY ATTORNEY 5,565,650 CITY CLERK 1,648,020 CITY COUNCIL LEGISLATIVE 1,058,730 CITY MANAGER 4,620,270 COMMUNITY DEVELOPMENT 3,692,030 FINANCE&MANAGEMENT SERVICES 13,903,610 FIRE& EMERGENCY MEDICAL SERVICES 62,589,400 GENERAL NON-DEPARTMENTAL 3,350,700 HUMAN RESOURCES 4,533,690 LIBRARY 7,894,510 MUSEUM CAPITAL AND MAINTENANCE FUND 1,827,000 PARKS, RECREATION &COMMUNITY SERVICES 13,947,230 PLANNING&BUILDING 17,735,910 POLICE 165,882,960 PUBLIC WORKS 58,474,530 PROJECT TRANSFERS 19,318,740 PENSION LIABILITY PAYDOWN 48,993,520 GENERAL FUND EXPENDITURE GRAND TOTAL 435,036,500 CAPITAL PROJECT FUNDS FUND FUND DESCRIPTION DEPARTMENT PROPOSED FY 26-27 032 MEASURE M-STREET CONSTRUCTION Public Works 6,198,920 148 TRAFFIC SYSTEM MGMT GRANT Public Works 50,000 058 RESIDENTIAL STREET IMPROVEMENT Public Works 644,100 059 SELECT STREET CONSTRUCTION Public Works 12,553,420 147 STREET SAFETY PROGRAMS Public Works 651,200 312 RESIDENTIAL DEVELOP DISTRICT 2 Public Works 800,000 417 CDA INCLUSIONARY HOUSING FEE Community Development 2,261,100 418 CDA CAPITAL PROJECTS Community Development 8,900 607 HOUSING ASSET LMIHF Community Development 1,492,050 CAPITAL PROJECT FUNDS GRAND TOTALI 24,659,690 DEBT SERVICE FUNDS FUND FUND DESCRIPTION DEPARTMENT PROPOSED FY 26-27 404 COSA 2014 LEASE FINANCING Debt Service 735,030 406 2021 PENSION OBLIGATION FUNDS Debt Service 18,129,830 DEBT SERVICE FUNDS GRAND TOTAL 18,864,860 ENTERPRISE FUNDS FUND FUND DESCRIPTION Department PROPOSED FY 26-27 027 PARKING FUND Police 4,836,270 054 SANITARY SEWER CAPITAL Public Works 600,000 056 SANITARY SEWER SERVICE Public Works 10,199,130 057 FED CLEAN WATER PROTECTION ENT Public Works 3,847,810 060 WATER Public Works 74,559,160 067 REGIONAL TRANSP CENTER Public Works 1,781,230 068 SANITATION FUND Public Works 7,897,070 069 REFUSE COLLECTION SERVICE Public Works 26,751,910 112 GOLF COURSE Parks, Rec&Comm Svcs 3,913,500 ENTERPRISE FUNDS GRAND TOTALI 134,386,080 OTHER RESTRICTED FUNDS FUND FUND DESCRIPTION DEPARTMENT PROPOSED FY 26-27 012 CANNABIS PUBLIC BENEFIT FUND City Attorney Enforcement Services City Attorney 298,700 Enforcement Services(FMSA) Finance&Mgmt Svcs 129,190 Library Youth Services Library 1,032,920 Youth Services(PRCSA) Parks, Rec&Comm Svcs 3,603,290 Enforcement Services(PBA) Planning &Building 1,448,040 Police Enforcement Services Police 2,220,160 016 CASP CERTIFICATION &TRAINING Planning &Building 85,000 020 OTS-TRAFFIC OFFENDER PROGRAM Police 18,300 021 CATV FUND City Manager 220,000 022 PRCSA FEES&DONATION Parks, Rec&Comm Svcs 40,450 024 POLICE ACTIVITIES&PROGRAMS Police 690,690 025 IDB&EZ VOUCHER MONITORING Community Development 3,750 051 CAPITAL OUTLAY FUND Parks, Rec&Comm Svcs 655,000 053 CITY SERVICES Agency Services Planning &Building 3,089,200 Police Services Police 10,000 110 STRONG MOTION INSTRUMENTATION Planning &Building 16,000 120 FIRE FACILITIES FUND Public Works 150,000 121 SPECIAL REPAIR/DEMOLITION Planning &Building 100,000 655 2018 SERIES TAX ALLOC BONDS Community Development 13,133,850 670 COSA RDA Community Development 72,340 671 COSA RDA OBLIGATION RETIREMENT Community Development 13,437,770 OTHER RESTRICTED FUNDS GRAND TOTALI 40,454,650 SPECIAL REVENUE FUNDS FUND EXPENDITURE BY FUND DEPARTMENT PROPOSED FY 26-27 023 INMATE WELFARE FUND Police 1,302,000 026 CRIMINAL ACTIVITIES FUND Police 10,000 029 SPECIAL GAS TAX Public Works 17,825,750 031 AIR QUALITY IMPR.(AB 2766) HR-Air Quality Improvement Human Resources 141,280 PBA-Air Quality Improvement Planning &Building 242,340 Fleet Services-Air Quality Improvement Public Works 33,400 074 CIVIC CENTER MAINTENANCE Public Works 3,590,000 111 OPIOID REMEDIATION City Manager 937,400 122 EMERGENCY AND HEALTH GRANTS Community Development 6,861,490 123 WORKFORCE INNOV AND OPP ACT Community Development 2,739,550 124 ORANGE COUNTY GRANTS Community Development 2,380 125 OES UASI Police 662,110 128 LAW ENFORCEMENT GRANTS Police 1,074,470 130 HOME PROGRAM FEDERAL GRANT Community Development 3,134,180 131 MISC GRANTS Community Development 134,590 133 HOUSING AUTHORITY-ISSUER FEE Community Development 841,500 135 COMMUNITY DEV BLOCK GRANT/ESG Community Development 5,170,300 136 HOUSING AUTHORITY-VOUCHER HAP Community Development 65,001,000 137 HOUSING AUTHORITY-NED Community Development 2,800,000 138 HOUSING AUTHORITY-MS 5 Community Development 5,000,000 139 HOUSING AUTHORITY-NEW CONSTR Community Development 344,080 140 HOUSING AUTHORITY-VOUCHER ADM Community Development 6,418,980 143 CALHOME PROGRAM Community Development 181,240 144 PRISON TO EMPLOYMENT PROGRAM Community Development 60,660 145 RENTAL REHABILITATION GRANT Community Development 10,990 152 PUBLIC LIBRARY GRANT FUND Library 170 158 HOUSING&COMMUNITY DEV GRANTS Community Development 1,865,810 165 OFFICE OF SAFETY GRANT Police 234,000 166 US DOJ ASSET FORFEITURE FUND Police 585,000 167 US TREASURY ASSET FORFEITURE Police 100,000 169 RECREATION GRANTS FUND Parks, Rec&Comm Svcs 488,760 177 EMERGENCY RENTAL ASSISTANCE PG Community Development 6,280 179 ARPA EHV HAP Community Development 1,000,000 180 ARPA EHV ADMIN FEES Community Development 70,490 181 AMERICAN RESCUE PLAN ACT(ARPA) Finance&Mgmt Services 101,840 182 HOME-ARP PROGRAM FEDERAL GRANT Community Development 19,230 183 ARPA-CA FOR ALL YOUTH W DP Community Development 307,410 185 RENT STABILIZATION Community Development 3,356,120 186 HCV FSS Forfeitures Community Development 120,000 SPECIAL REVENUE FUNDS GRAND TOTAL 132,774,800 General Fund 435,036,500 Non-General Funds (Less Internal Service Funds) 351,140,080 Total Citywide FY26-27 Budget 786,176,580 EXHIBIT 3 RESOLUTION NO. 2026-XXX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA TO EFFECT CERTAIN CHANGES TO THE CITY'S CLASSIFICATION AND COMPENSATION PLAN BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS FOLLOWS: Section 1. The City Council of the City of Santa Ana hereby finds, determines, and declares as follows: A. Section 1004 of the City Charter requires the City Manager to prepare, install, and maintain a position classification and pay plan subject to civil service rules and regulations and the approval of the City Council. B. It is the City's practice to assign job titles that reflect the duties and responsibilities of classifications and are consistent with other classifications within the City's organizational structure, as well as comparable job titles in the labor market, while maintaining internal pay equity relationships and attracting and retaining qualified candidates. C. The City Council regularly amends the City's classification and compensation plan for all full-time and part-time classifications of employees and officers of the City. D. It is now desired to amend the City's classification and compensation plan as listed herein. Section 2. The Santa Ana City Council hereby amends the City's classification and compensation plan as follows: A. Create the following classification: UNIT TITLE STEPS MIN MAX SEIU FT Housing Specialist IV 7 8,033 10,775 B. Delete the following classifications: UNIT TITLE STEPS MIN MAX SAMA Strategic Communications Manager 17 10,929 16,223 (Excepted) (MM) SEIU FT Zoo Curator of Health 7 6,264 8,394 SEIU PT Right-of-Way Technician 5 17.91 21.77 Resolution 2026-XXX Page 1 of 18 C. Change the compensation of the following classifications: FROM TO UNIT TITLE STEPS MIN MAX MIN MAX SEASONAL Background Investigator 5 38.71 47.05 40.25 48.94 PT (Part-Time) SEASONAL Claims Adjuster (Part-Time) 6 40.22 51.33 43.92 56.05 PT SEASONAL Data Analyst (Part-Time) 6 41.22 52.62 45.01 57.46 PT SEASONAL Human Resources Administrative 6 26.93 34.39 29.40 37.55 PT Assistant (Part-Time) SEASONAL Human Resources Analyst 6 40.22 51.33 43.92 56.05 PT (Part-Time) SEASONAL Human Resources PT Communications Specialist 6 40.22 51.33 43.92 56.05 (Part-Time) SEASONAL Human Resources Specialist 6 26.93 34.39 29.40 37.55 PT (Part-Time) SEASONAL Human Resources Technician 6 32.91 42.02 35.94 45.89 PT (Part-Time) SEASONAL Organizational Development and 6 40.22 51.33 43.92 56.05 PT Training Analyst (Part-Time) SEASONAL Police Investigative Specialist 5 38.71 47.05 40.25 48.94 PT (Part-Time) SEASONAL Police Officer (Part-Time) 5 50.87 61.84 52.91 64.32 PT SEASONAL Police Services Dispatcher 5 39.66 48.21 41.25 50.14 PT (Part-Time) SEASONAL Risk Management Analyst 6 40.22 51.33 43.92 56.05 PT (Part-Time) SEASONAL Risk Management Specialist 6 26.93 34.39 29.40 37.55 PT (Part-Time) SEASONAL Risk Management Technician 6 32.91 42.02 35.94 45.89 PT (Part-Time) SEASONAL Senior Human Resources PT Communications Specialist 5 53.64 65.22 58.58 71.22 (Part-Time) SEASONAL Senior Organizational PT Development and Training 5 53.64 65.22 58.58 71.22 Analyst (Part-Time) SEIU FT Associate Planner 7 8,476 11,369 8,518 11,427 SEIU FT GIS Administrator 7 8,274 11,090 8,730 11,703 Resolution 2026-XXX Page 2 of 18 D. Change the title of the following classifications: FROM TO UNIT TITLE TITLE STEPS MIN MAX SEIU FT Mail Clerk/ Messenger Mail Coordinator 7 3,556 4,765 SEIU FT Senior Housing Housing Specialist III 7 6,873 9,212 Specialist E. Change the title of the following classifications and make them Terminal (T): FROM TO UNIT TITLE TITLE STEPS MIN MAX Housing Authority Housing Authority SEIU FT Operations Supervisor Operations Supervisor 7 8,033 10,775 T SEIU FT Right-of-Way Right-of-Way 7 4,695 6,295 Coordinator Coordinator (T) Section 3. Compensation rates listed herein are inclusive of applicable Memorandum of Understanding salary increase provisions. Section 4. The Santa Ana City Council hereby approves the updated Salary Schedules for the Santa Ana Management Association (SAMA), Seasonal Part-Time, Service Employees International Union Full-Time (SEIU FT), and Service Employees International Union Part-Time (SEIU PT) units, attached to this resolution as Exhibit A, reflecting classification and compensation amendments per this resolution and previously approved City Council resolutions and bargaining unit agreements, and grouped by employee unit, as recommended by CalPERS, and in compliance with CaIPERS California Code of Regulations section 570.5. Section 5. That except as amended by this resolution, all other provisions of the City's classification and compensation plan shall remain in full force and effect. Section 6. This resolution is effective July 12, 2026, which is the start date of the first full pay period of fiscal year 2026-2027. ADOPTED this 2nd day of June 2026. Valerie Amezcua Mayor Resolution 2026-XXX Page 3 of 18 APPROVED AS TO FORM: Sonia R. Carvalho City Attorney By: / Jonathan T. M,.,.rinez Assistant City Attorney AYES: Councilmembers NOES: Councilmembers ABSTAIN: Councilmembers NOT PRESENT: Councilmembers CERTIFICATE OF ATTESTATION AND ORIGINALITY I, Jennifer L. Hall, City Clerk, do hereby attest to and certify the attached Resolution No. 2026- to be the original resolution adopted by the City Council of the City of Santa Ana on June 2, 2026. Date: City Clerk City of Santa Ana Resolution 2026-XXX Page 4 of 18 EXHIBIT A SANTA ANA MANAGEMENT ASSOCIATION (SAMA) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 TO JULY 10, 2027 REVISED JUNE 2, 2026 ADMINISTRATIVE MANAGEMENT (AM) JOB TITLE JOB STEP STEP STEP STEP STEP CODE A B C D E Applications Systems Manager(AM) 02910 13,087 13,749 14,435 15,156 15,916 Assistant Public Works Maintenance Manager(AM) 01772 11,640 12,223 12,835 13,477 14,149 Budget and Research Manager(AM) 06400 12,464 13,087 13,749 14,435 15,156 Budget Supervisor(AM) 00493 11,305 11,868 12,464 13,087 13,749 CityAttorney's Office Executive Legal Assistant (Excepted) (AM) 07394 8,352 8,772 9,207 9,668 10,154 Code Enforcement Principal (AM) 02745 12,223 12,835 13,477 14,149 14,857 Enterprise Program Manager(AM) 01769 11,640 12,223 12,835 13,477 14,149 Facilities Maintenance Manager(AM) 04377 10,200 10,713 11,250 11,813 12,405 Fleet Services Manager(AM) 04785 10,200 10,713 11,250 11,813 12,405 Homeless Services Manager(AM) 03750 12,464 13,087 13,749 14,435 15,156 Information Technology Infrastructure Supervisor(AM) 01705 12,405 13,023 13,679 14,362 15,082 Payroll Manager(AM) 07405 11,640 12,223 12,835 13,477 14,149 Payroll Supervisor(AM) 07404 10,713 11,250 11,813 12,405 13,023 Permit Services Principal (AM) 02589 11,358 11,929 12,524 13,153 13,818 Principal Building Inspector(AM) 02371 11,358 11,929 12,524 13,153 13,818 Principal Community Planner(AM) 07609 12,223 12,835 13,477 14,149 14,857 Principal Human Resources Analyst(AM) 01519 10,923 11,467 12,042 12,644 13,279 Principal Management Analyst (AM) 00151 10,767 11,305 11,868 12,464 13,087 Principal Management Analyst (Excepted) (AM) 00149 10,767 11,305 11,868 12,464 13,087 Principal Planner(AM) 02471 12,223 12,835 13,477 14,149 14,857 Project Management Officer(AM) 06145 13,749 14,435 15,156 15,916 16,712 Public Affairs Information Officer(Excepted) (AM) 01800 11,250 11,813 12,405 13,023 13,679 Risk Management Supervisor(AM) 01751 10,200 10,713 11,250 11,813 12,405 Senior Budget Analyst (AM) 00494 9,436 9,909 10,402 10,923 11,467 Senior Executive Assistant to the City Manager (Excepted) (AM) 01071 8,352 8,772 9,207 9,668 10,154 Senior Financial Analyst(AM) 00482 9,909 10,402 10,923 11,467 12,042 Senior Human Resources Analyst(AM) 01541 10,154 10,661 11,194 11,754 12,344 Senior Human Resources Communications Specialist (AM) 08595 10,154 10,661 11,194 11,754 12,344 Senior Legal Management Analyst(Excepted) (AM) 02791 9,436 9,909 10,402 10,923 11,467 Senior Management Analyst(AM) 00152 9,436 9,909 10,402 10,923 11,467 Senior Management Analyst(Excepted) (AM) 00153 9,436 9,909 10,402 10,923 11,467 Senior Organizational Development and Training Analyst (AM) 00477 10,154 10,661 11,194 11,754 12,344 Senior Risk Management Analyst(AM) 01757 10,154 10,661 11,194 11,754 12,344 Zoo Animal Care Manager(AM) 05490 8,393 8,814 9,254 9,716 10,200 Resolution 2026-XXX Page 5 of 18 r� 0') M � M 0) Cl) 00 r� M O (` m N 00 M co M ti N co 00 00 N ti V f� CO 00 cc V V oc N N N N V O0 N N 00 N V V (0 cc V V N N N f: f: Ln O ON O N O r Ln O O0 O r:f: M O0 f` r O O N N x 00 N r-- r V r� r- r- r- r- V r N 00 r� r� r� r� CO f` r-- r` r- O LO V V V (.000 V V CO LO V V LO V V C0 X M M O O O M cl O O r 00 /� O M r r Ln 00 62 _N O Ln W O M O f� f� M CO f` O m N CO (p r O O 00 00 M CO CO O CO 00 r 00 O O V r O O CO 00 N N Cl) Cl) C.0 LO co LO 00 Cl) Co LO O LO Cl) Cl) O Cl) Cl) OD LO C) r O (O (C O M N M N M O Ili N O M Cfl Cfl 0) mQz M N cl N m N C: 0- 0 Cl) M O _ _ f� Cl) (A _ r- _ M M V CO M f� N N m r r NM r MN N N � N N r V N N C.0 C01 cc O 00 N (fl O r- V O N N Cfl V N N cc C W f� 0 r r r r r r r r r r r r r r r r r r r r r r _ _ _ _ _ _ f� N O N CO N N CO IT rT O O 00M V N N V rt LLC) LO LO N V I` 00 V rt N N N N Co V oc cc CO " � O M 00 co V M V M [b M V N O V M M M O M W M V _ fl In In V t` CO r- [xJ lf) V � 6) P- P- In Ln N r- LO lf) W r- r r r r r r r r r r r r r r r r r r r r r r O V V co t` V co r-- � O P- V V N O V V r- N M V V (A V r V r V m V co V V V co M V V r V M V V CA O O O 0) V O O 00 M O V V O M V V O O _ M In Ln M L r n M O M In LO N M LO 11) t` r r r r r r r r r r r r r r r r r r r r r M 00 00 CA O O 00 0) O 00 Cl) O 00 00 N Cl) 00 00 O N M (o V Cl) M t` Co V CO Ln N CO CO CO 1- N(C) (.0 CO N O O (fl (fl V (fl V O (fl (fl M N (fl O O ti N O O V O M LO LO M (fl LO M O 00 O O LO Ln (fl Ln O m m � co rl- co r- m t: co 0) c o m m m m O r- co O N (A 0) r N V N V 0) r N r N N m O c0 N 0) 0) V N o0 Cfl CO M N O N O CO M N CA o0 N CO CO V c0 (O CO O N _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ QLS7 V V m (O Q V N N V O O 0) O N V M r V (3) N N r V N N O O V V V (A N m N Cl) V (A N V N V V O V V V co N NG p V M M O cc (O cc M M O M V V Op M M N V M M M oc N LO V V N LO (.O LO (O V N LO r- LO LO Wr r r r r r r r r r r r r r r r r r r r r r Q J 00 Cl) M V V Cl) V Cl) Cl) V V r- CK) V M M O c0 Cl) Cl) M V M(J) CT) r- V N V N CA r� V V co V m C)) N (.0 (� CY) N V r CC co O O O M V N V N CA (fl V O O V 0) O O O Oi O N V Cl) M N LO (O LO Co co N LO r LO LO M M O LC) co Cl) (.0 LO gW J LO� � rrr r r r r r r r r r r r r r r r r r V 2 : N rn rn Cn r 00 m 00 rn 0) r 00 o rn w (n O co O rn rn rn 00 U U) ' N Z no (D (moo m rCOi o 00 o co C m o m m o (moo co co a m (C cc o fq V m C6 N Lri L(i Lri Lai (m C\j LCi cm v W y M (p( V c-i co Lo Lo Qtq W H W N C r r r r r r r r r r r r r r r r r r r r r r Q to W C N r` � N (T V O V I-- N 6) co N () r- r- N N m Z ZLU C9 O M M M O Co � (O M O Cfl N M (fl M M V M M M Co Q V co co N V LO V LO M N V Co V V co co O V Cl) M LO V CW W N ' r r r r r r r r r r r r r r r r r r r r r r X c 0 N D Z M V V N N co N 00 V N N O co N V V IX) m V V 00 N W W Q r W QLO (A (A (31 M O M O ( r-: M cc (A M C F C� V CT CA 0) O m O 0 J to QJ ' W J (A V V r M m M °) V r M V 0J CO V V N m V V O) M = W 0 c rn rn co rn rnrl- m rn � (D Q0 � rn M N N M V _M V N M LO M M N N C, M N N V _M Z Z C r r N 6) (A N r r (A 00I� 6] r r M f` r r N (� r� (� G Cv) (O CO O V V V V (O O V CO V CO (O M (O CO V V Q C W O M M M N (fl M (C M M N Cfl O M Q0 coM M M M M M _ _ _ _ _ _ _ _ _ _ _ _ _ _ (q Q LL M N N M V M V N M LO M M N N M N N V M W r r r r r r r r r r r r r r r r r r r r r W V N N (A r: M � M N m ti (A V r- N N V N N Cl) Z N CT 10 CO N r m r 0) M N r m O r CO M N (A (fl M (A r Q O O O O CA M cl M Cr O W M (fl 0) M O O V cl O O O M (n N N N O M M M M N O M V N M N N N N N M M r r r r r r r r r r r r r r r r r r r r r V N N Cl) V CT V 0) N M V N V V N N C,.) V N N O V r t` r` r (.0 M V O VI- Co 0') V r-- (Mr-- I- O � � r` V 0) O O 1- (O CT (O (T O � O O M O CA, ti ti _ (C r- r` (C O N O N M N M O N V N N 0i N M N w 0 O O O LO O O N r V O O O O O O O LO LO O O O m ClN O NCO W 00 O) N ti V Ln LO LO 00 O V c0 N co _ O 00 r Cl) V 1- V 0) O r r- r- V (O Cl) O V Cl) V O'p r O N O N 1` O O N N V O O LO O V U O O O O O O O O O O O Cs O O O O O O O O O O C C (6 � O m Q E E w U t>7 " m C6 W LL U -0 C6 - wO O wHH _ T � ° momw N Q) Wd o mx Ec o _w E g � m o . _ T o W pL d U _ c m m Y° Y Q1 O N UCL U o N ) E w a) o w 0) aa Lo O oU0 o c a) .2 .�2> c -0 w o m ° °mc m 0) U V p N � ... N to N U p (U .T- "T' O� p0 7� N c c c E c M c c c 0) U) m c U U U d Lo d (n d d rn c (6 (0 co p Co C6 C6 6 42 c Q W .0 T T T N T(U T T N 7 C (n N N N fn m fn E N N (U a) ° (0 c 7 7 7 > n c 'n E 'n� _0 fl c (- (a 0- n� n� n� U -0 (n (n (n (n m o w o (n a) m o m m a) a) o Q Q Q Q QOQ � QUQ Q m m U U V U� U 0 �(n �(� � c(o m 6) V 0) v O m L- f` O O O r co m N ti C 4 ti ti ti V N It N O0 I z N CO f� N N N N V 'IToc V V V V V M V 00 N OD CO V V CO N m V cc cc O ON L� � (O L: L: r r (n (n (f) (n O W m (O NO CO L� O I� r L- L- V L- L- L- r- M V 00 V L- 00 CO I� I` V L- co r V V m 'IT 'IT V V V V V (D V (D V LO (O V V V CD LO V V V m r O O V O O O O O V O V 00 Cl) M O O V r- m O V V X L m 00 CO r� , LO O co , Lo Cn O P- oo m O O O0 O O O O D) W O 00 00 r r O O 00 M r O 00 00 N Q) N LO m Cl) m co co co m m (A (0 0) O LO m co co c0 Cl) m (0 C) r Cl) N CO (fl O (fl (fl (fl (fl (C O (D O m D) O) (C (D O N 6) CO O O N m O _ Cl) Cl) O) Cl) Cl) M M N O N O _ Cl) Cl) O f� Cl) 0') O r N NM N N N N V 0') 'IT 0) r ti f� N N O N 0) O O m N N CD N N N N m O M CO O V V N N O CC V N (C O f� m O O V CO CO CO O V V V V f� O O V CO r r r r r r r r r r r r r r r r r r r r r r r r _ _ 00 D) 0) NM 0) O CA CO N CO N � nT O O N LO L- O N N M Lt (n N N It N N N N 0.) V 0.) ;r LT V V N cc V (O V N V V � V m W OO m W W m O O m O m V O O W m m M O W m m _ � O In In V ll) ll) lf) lf) m V co V P- P- N- Cf') CO V co � lf) V V r r r r r r r r r r r r r r r r r r r r r r r r � V V m IT V V V a) m (A Cl) � CD CD V V m O 'IT m CY) N ITr V V 6) ItV V V IT 0) V 0) IT m V V D) r m IT 0) 0)O O V V D) V V V V CO O CO O O (O (fl V V O O CO V O O _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ � � (n (n m LO CO lA (2 m m M m m I: CO (O m m r r r r r r r r r r r r r r r r r r r r r r r r O 00 00 MCO W CO CO L� O I: O O m M c0 C0 O M 00 O O M coCO V co CO CO CO V 'ITm N N (C) (C) V t` N (O V 'IT O V O O (fl O O O O M O M O O N N O O (fl V N O O m (O m CO CO (O (O m m M M O O (2 12 CO m L� M (O M M r r r r r r r r r r r r r r r r r r r r r r r r co I- O m ti 0) 0-) O O V t` V m m m m O ti L- 0) 0) t` N V D) O r O D) D) D) 6) r (T r N N N 0) 0) r V N D) r r N O CO CO m CO CO CO CO m co CA M N 07 OD (O (O m O Cb CO CM M _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Q (O t` V V r r r r r r r r r r r r r r r r r r r r r r r r C7) O N N V N N N N V V V V O V V N N V O V N V V N Cl) V V O) V V V V L- O r- CA N V V V V O C) V V O CT) Gcc Cfl Cl m D) M M m m CO O (C O 00 V V M M D) O V M O O z N LO (0 V 'ITN_ V V V V N N_ N N LO LO Lf) V V N CO Lf) V N_ N_ Z W V Cl) Cl) Cl) It M Cl) Cl) Cl) r Itr I- 1- 00 CO Cl) M IT Cl) c0 Cl) V V Q J V N 0) O 1- O 0) 0) CY) (fl r- (fl L- 'ITCO (D O O r- N co O r- L� CC C V N O C� CD O O CA CA Cl) co Cl) M V O O O) O (O N O O M M ~ 0 G LO (0 Cl) M N m M m N N N N CO N N - m N LO LO (f) M M Cfl (O gu, � r r r r r r r r r r r r r r r r r r r V = � ('V 00 a) O m D) CD O O N r N r 00 O O 6) O r O CT) CT) r r Q ' N Z O (VD co CV D_ CV D_ O Cr07 O co co GOD COD M W COO CVO m m Q W LO LO m m N CO COm m N N N N LO V V M M N (O V CO N N Qtq W H N C r r r r r r r r r r r r r r r r r r r r r r r r Q F- to LV C O) V � � N L� � f� f� N N N N O N N N V N f� N N m Z Z C9 C Cfl � m M co M M m m r- O I� O Cfl M M Cl) M O M m O O N D V (O m Cl) N m m m m N N V V V M Cl) N (O V CO N N CW W ' r r r r r r r r r r r r r r r r r r r r r r X G (,' N p Z N 00 V V N V V V V N N N m M V V N CO CO V N N W W Q r W Q C m o rn C � C C C rn � � Vi � m rn rn rn C � o rn G � � o _ _ LU m M ZQ J W J m rn r CO 0 MV V r 0') 0') � r = W 0 O (O (O (O � (fl (fl (fl m N N D) t(C (VD (C (CD (O CD nji "t Q Z G O N r r r r r r O r CD (D to cli O r O r r N ^ r Q C W CVD M m m C\ m m m m O) C\ O C\ CV9 m M M M C\ M M m ON ON _ _ _ _ _ _ _ _ _ _ _ _ _ Q LL M V N N N N N N O O r r M m MLL N N V M N r r r r r r r r r r r r r r r r r r r r r r W L-- m N N O N N N N M 0) CO D) L- V V N N O CO V N 0) 0) Z r O (O CO N CO CO CO CO (V N (fl N r M C) (fl (D N M M CD N N Q CDM D) O O O O O O O CD O m O M O O O O O O O O O O (n M M N N O N N N N O O O O M N N N N O M N N O O r r r r r r r r r r r r r r r r r r r r r r r r m V CD � h co h h h � O coM O (m0 0) r- r- r- r- co V r- r- CMO (0 O (fl � ti (fl I� ti � V (fl V CD O (C (D I� r- Cfl (fl CD � CD CD _ _ _ _ _ _ _ _ _ _ _ _ N m O O O O O N N N O m N O O w m'U O CD LO O O LO LO O V O ON MO CO O O O O O O (O Or- ( coCY) r.- It OON (D (ONMc0L- OO O N V O OO V (O LO cc) V ` O 00 V N V N V V M N O O LO N N (O L- (O O OO O O OO OO O CD O O O O O O O O O O LL 0- > rn u ro cco m i a m w c S n @ `m a aci wo o co COQ c n _� c a) o U) a Q m E _ m g 0 U) (D @@c a)m p r p a) Y @ _ o Co° ° amfl (O Yoc ) @ a)) ) rn m E3 )o () c s o U U U nw Uo an) c -'a) - p cu dpai c U) > c — c U dCmm QNQOai nm N N 3N n� � E n La. O LL @ g@ @ _ n ai an) o o m m @ o LL !D O 2 0- 0- 0- 0- U) � � N @ p W LL c EXHIBIT A SANTA ANA MANAGEMENT ASSOCIATION (SAMA) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 11, 2027 REVISED JUNE 2, 2026 ADMINISTRATIVE MANAGEMENT(AM) JOB TITLE JOB STEP STEP STEP STEP STEP CODE A B C D E Applications Systems Manager(AM) 02910 13,480 14,161 14,868 15,611 16,393 Assistant Public Works Maintenance Manager(AM) 01772 11,989 12,590 13,220 13,881 14,573 Budget and Research Manager(AM) 06400 12,838 13,480 14,161 14,868 15,611 Budget Supervisor(AM) 00493 11,644 12,224 12,838 13,480 14,161 City Attorney's Office Executive Legal Assistant (Excepted) (AM) 07394 8,603 9,035 9,483 9,958 10,459 Code Enforcement Principal (AM) 02745 12,590 13,220 13,881 14,573 15,303 Enterprise Program Manager(AM) 01769 11,989 12,590 13,220 13,881 14,573 Facilities Maintenance Manager(AM) 04377 10,506 11,034 11,588 12,167 12,777 Fleet Services Manager(AM) 04785 10,506 11,034 11,588 12,167 12,777 Homeless Services Manager(AM) 03750 12,838 13,480 14,161 14,868 15,611 Information Technology Infrastructure Supervisor(AM) 01705 12,777 13,414 14,089 14,793 15,534 Payroll Manager(AM) 07405 11,989 12,590 13,220 13,881 14,573 Payroll Supervisor(AM) 07404 11,034 11,588 12,167 12,777 13,414 Permit Services Principal (AM) 02589 11,699 12,287 12,900 13,548 14,233 Principal Building Inspector(AM) 02371 11,699 12,287 12,900 13,548 14,233 Principal Community Planner(AM) 07609 12,590 13,220 13,881 14,573 15,303 Principal Human Resources Analyst(AM) 01519 11,251 11,811 12,403 13,023 13,677 Principal Management Analyst (AM) 00151 11,090 11,644 12,224 12,838 13,480 Principal Management Analyst (Excepted) (AM) 00149 11,090 11,644 12,224 12,838 13,480 Principal Planner(AM) 02471 12,590 13,220 13,881 14,573 15,303 Project Management Officer(AM) 06145 14,161 14,868 15,611 16,393 17,213 Public Affairs Information Officer(Excepted) (AM) 01800 11,588 12,167 12,777 13,414 14,089 Risk Management Supervisor(AM) 01751 10,506 11,034 11,588 12,167 12,777 Senior Budget Analyst (AM) 00494 9,719 10,206 10,714 11,251 11,811 Senior Executive Assistant to the City Manager(Excepted) (AM) 01071 8,603 9,035 9,483 9,958 10,459 Senior Financial Analyst(AM) 00482 10,206 10,714 11,251 11,811 12,403 Senior Human Resources Analyst(AM) 01541 10,459 10,981 11,530 12,107 12,714 Senior Human Resources Communications Specialist (AM) 08595 10,459 10,981 11,530 12,107 12,714 Senior Legal Management Analyst(Excepted) (AM) 02791 9,719 10,206 10,714 11,251 11,811 Senior Management Analyst(AM) 00152 9,719 10,206 10,714 11,251 11,811 Senior Management Analyst(Excepted) (AM) 00153 9,719 10,206 10,714 11,251 11,811 Senior Organizational Development and Training Analyst (AM) 00477 10,459 10,981 11,530 12,107 12,714 Senior Risk Management Analyst(AM) 01757 10,459 10,981 11,530 12,107 12,714 Zoo Animal Care Manager(AM) 05490 8,645 9,078 9,532 10,007 10,506 Resolution 2026-XXX Page 8 of 18 N Ln Ln 7 O LA LO 7 r- N Ln V) 00 N LO m 0) r (o o) O O CO (O CO co m CDO N 00 O o) O LO co O o) (O O r M O O) M 00 cc CO cc O M co O M oO O O) O cl 0 0 cc cO O r: M (T N O N r: M O N O d) r: r: 7 O f: r: N d) X_ 00 (MOO LO r) N O N O CO C) N O N LO LO O COLO O 00 �/ O LO LO O 00 CD co co LO O 0.7 O O 00 LO Ln r O LO Ln M 00 /� r Cl LO LO o) M M cl M Ln cl M M o) M LO LO ti O LO LO M M X/ 0 O a2 c) M f` f� O d7 N N N N (O CY) (n 0) rn O rn LA V r r M o a) 0) 00 0 0) a) co 0') rn N N 0 N N (r oO O LnC� co o) of LO (A OD V O) O 00 O N o r; Lr o0 Di oS L6 C o m w rz rz rS co d ao c d r r r r r r r r r r r r r r r r r r r r r O LO O O o 00 N co N O O co O LO 00 O O V LO O O N 00 a-=i le O r r V co V Co r V IT (o (p V r r U() O r r co Cl r` r M V M r- r c d) 7 ti r- O o1 r, r-, M V In Lb O 07 O cc LO oo N r- oo cc co M r-- co (O o) oo � r r r r r r r r r r r r r r r r r r r r r OO V V N LO O 0) It Cn 00 Cn It N co CD V o) Un n� Ln O o r- 0) O m o) o or- o) cc LO o) o O m LO CD o 0 0) r-r- � Uf) M M fl O O O O M f- G C0 Un O M M r� LO M M O O (o V r- o) r- rz M c6 N r (fl (fl c0 r- r r r r r r r r r r r r r r r r r r r r r r O f- f- M 00 c0 cD CO r� M_ co N O C0 f� V O r r-- co OO N N O O Ln V Ln 7 o Lr) N N Ln O O N N O o V Lf) O o) V LO V LO V O V LO M LO o] o) V O o) V LO f� LO LO V ti 00 r LO LO r� r r r r r r r r r r r r r r r r r r r r r r O O o 00 O Ln O Ln o 00 0) O O o) O O Ln O O o n �L N N LO N o) N O N LO N O N N N_ N N 0') N_ r� L.() Lo O _ o) _ o) Ln o — o) r, _ N Ln Ln r- Un Ln o) M LO LO V ti r- r, r- Ln 7 r� O (o � LO Ln N (o Lo L) r— I� r r r r r r r r r r r r r r r r r r r r r r O O f� O CO _O M O r� O 00 V O_ O O LO V O O co _O O O V V Lo Ln 7 V O V V N O V V to m r� r` LC') L1) V -I oc M LO CQ (D LO LO M co (C) ti LO m O OD (.0 C0 L!) LO (fl LC) C r- N N V V CY) V m N V V LO r- V N N r- � N N (A V Q C O O r- r- CD O N O N r- co O 0) 0 O r- r- m O r` r` N O r� rl. M M M � M M CA M N r r U r" Ln �CT r- r M l) V V M M f� M V M M r: l) M V V Ln V 7 f� M Z W O Cl) M V O f� O M V W O f� M M O M M O r O J _ N Ln O O LO O LO N O L() N O O Ln V V O m r� O V O O LO LO O V V N X) V 7 r- o) Q LO V_ V V M V M LO (D LO (O LO I-7 LO LO _ V LO V_ 7_ (O LO I J,J (� = 0 N O 00 00 N O �t O �t 00 N O O O O 00 00 M O O0 00 �t O O V N N Z p V LO LO co O O r- Ln Cl) LO M O r- LO N V LO O O M O O co LO V) Lu r Z LO � N LO (fl LO (o 4 N LO rz LO LO i 4 O LO 4 (O LO Q � W � N W r r r r r r r r r r r r r r r r r r r r r r Q >- W C C NLU r- V o � CD r- � V O O N O V N O W z " m m N LO Ln LL) LO m N LO (O 7 Ln m Cl) o V Cl) m LC) LO = W W -1 r r r r r r r r r r r r r r r r r r r r r r X C C < W 0 z _M 00 0000 LO N � ON r- ON � LO N r- O M r- 0000 00 LO Cl) OODD 00 N 1- W W Q > W Q M M r r: LO LO M r r- M r- M M " M M LO f� C9 V Wco M N_ � LO 't LO M N_ � C0 � � m co O_ �_ _M M LO � Z J W W J oo v v Ln m o cn o v Ln m r- 00 m v v rn co v v o cm CQ = 0 CO 0 0 00 v v o 00 v rn o v o o °) o 0 0 v C W Ch CM 4 Ln � LC) Ch LCJ F "t Ch Ch 64 C'M C'7 Ln V Qz Z O Cl) co M Ln � LO n CO co LO ON In m co M M co r-- LO Q C r� r- r- Ln O O r� r- Ln O Ln r� O r- ti m r� r- r- O N ' Ln M_ ' N N_ o _M N_ N_ Z I� V V V ti M M V ti ti O V ti V V V V T M h N M N N LO N LO 00 N N c0 N N Q O M V V N N t` M ti V V c 1 (n M N N M V M N M Ln M M N N of c 1 N N 7 M It LO LO co � co OD Ln co N LO Ln It Ln LO CO L() N_ N OD O0 LO N LO N C0 M r- LO 00 N N_ O LO N_ N LO O0 O OA M O c'M O O M r- O M O O c'M M N N O M M N O M M M N N M N N M r r r r r r r r r r r r r r r r r r r r r w 0 O O O LO O O N rZt O O O O O O O LO LO O O O m Cl N o) N CO cO 00 O) N r- It LO In LO 00 O (b N co U _ O m 00 r CO V V 0) cc � � -,I- m m _rn V Cl) V r O N O N r- O O N N 't O O LO O "t U O O O O O O O O O O O O O O O O O O O O O O N w 2: C C o � Q (DU a) -0 � E E w U a) it C U > Elm (D m m w g a) X -0.� w _ a) a) a _ w p _ momgo 0 H ID w E m� � c ° C X c m c� m p m c L) a)' m > U a) N N -Ya) �Q ° O O a) LL a) co m ° o Yo w �g .� Q cz w Y 2 Y 2 .� ' aEc Q m Uv U U a- n d N a d N m w � �w n a) (o c � cc 2 : o .a .a n w cn m (n m U) cn u) a) 15E 'y 'n 'n > n c n 'n 'N c > -a n c c n n o_ Z n Z n n Z U a Ln cn (n m cn N o N cn a) :3 -- o o m o a) a) a) a) a) a) o o a) Q Q Q Q 000 QUQ Q [O c0 0 U U U U 0 0 0C/50U) 0 Q(n M LO LO V LO LO Ln LO I- It � ItN N 0 Lan V M N Ln 'IT Itco (D M M C) M M M M O C) C) C) co 00 00 M M O co 00 M O O r co CO M M M M M O O O M O M O0 M cl O O M cc M O cl M M N - - m - - - - - m - m (m (mM - - co N M r- CO CO X00 N O 00 00 0 00 00 00 CO O 0 O N M MCOCO 0 C) OCO r � 00 M LO LOO � � [r) [r) N O N 0 OJ C) O L� L� O M O LO CD /� r Cli CJ Ln Ln M Lr Lr V Ln LQ M Ln M M M M Ln Ln M M C Ln M M l0 `0 M O 2 f� f� f� f� Lt2 l0 � M I: - V O I: Lp X O N 1p 00 00 N 00 CO C) M r M M O O M M O O O O O M 00 00 O) O O r 00 O) O O N r LA C) N N m N N N N N V N V N C) V 'IT N N NV V N N N M cc r r Ln r r r r r L(i r Ln M V V r r In w v r Ln N w r; L2 Lai 0 m 00 N O O C) O O O O N CD N C) 00 LO LO C) C) C) N Ln O C) C) O a le V M r r r r r r r- IT r- ItV M M r r V 00 0) r V V tb M (D cc L() co co cc co V Ln V Ln 00 r- r-- co (o Ln M r-- M Ln Ln 0 r r r r r r r r r r r r r r r r r r r r r r r r LO M V V N V V V V M_ N _M N Ln UO CO V ITN M 00 'It N N nN� M C) C) CD r- C) C) C) C) M Ln LL') O O O Ln O P- r-: M Ln Ln M M r-- M Ln f� W (D CD V CO CD CO CO V V V V f� f� r m m V W f� m V V r r r r r r r r r r r r r r r r r r r r r r r r 00 V rl- rl- rl- r-- 00 00 0 M rl- MWf� � l M CO _ _M N OC) L) L C) CD C:)Ln V MMMMMMV Ln MMV V M V V f� W Ln Ln V Ln Ln Ln Ln V V V V f� f� r� Ln Lo V 00 r� Lo V V r r r r r r r r r r r r r r r r r r r r r r r r M Ln O O 00 O O O O N 00 M O O O O o0 Ln O O 00 00 N_ M N N LO N N N N LO LO N_ N N Lo M N Ln Lo M In In O Ln Ln to In t` O f� O Ln Ln O M t` In O O � Ln Ln V In In Ln Ln m V r M V M m In In V t: O In V V r r r r r r r r r r r r r r r r r r r r r r r O 00 O O ti O O O O V r- V Q rr� rrr r O Cl)V Cl)Vr O co V O CD Ln V V 0 Ln OC:) O (p LIn LnLnLnLn LnMLr7M LVn Mr M r r r r r M rM rM rM CD CD (D r r r Lr CD r r r M N N V UV N N N V V V V V ti r- N N V M r- N V V Q C O N r-- r-- CO r- r- r- r- LO N LO 00 O O O r- r- Co N O r- 00 W M r r� ti M I, I� r- r- O M (= M M M M r- r- M r M P- cl M m M 0') M m l) !) V V M f� l2 V a2 M Z W f� O m m V m m m M N ,It N V r- C) C) M M V O C) M V 'IT O J _ O LO co Ln M Ln O N N LO N LO LO O M � V V C) V V V V � C) r- CD M Lao L() V V C) f� LA') V C) C) QLn (fl V 4 m V V V V N m N m LL i Lt) Ln V_ V M (O Ln 7 M M W (� = 0 N O V 00 00 N 00 00 00 00 V N V N O O O co co N V O 00 N N O V N N Z p LO co M 0 0 � 0 0 0 0 � Cl) CN r LO - - o o Cl) M V 0 Cl) r cn Lu r Z L 7 V 4 N V 4 4 4 N N N N 1. V V N CO Ln V N N Qto W A N CW r r r r r r r r r r r r r r r r r r r r r r r r Q H W C O V Ln V i7 'IT CD N IT V V Q J W (p V O N N N N N V � r-- N O I- N N H Z o r M v I� r- r- r V r V r � r- r- r; v M P- m Z LO LO co co N Cl) m m co N N N N Ln V V Cl) M N LO 'It CO N N = W W ' 7 r r r r r r r r r r r r r r r r r r r r r r r r X W D Z r- ON 00 t LO 00 N 00 00 00 00 Lr) LO LO LO N N N N r M M 00 CO LO N N M CO Lf) LO N N W W Q > W CQ r- Ln M M r M M M M CO r 00 r I- V V M M r Ln V M r r �j V (n c V LO co co N_ Cl)_ M_ M_ M _ N_ _ N_ V V V _M _M N Ln V M Z J A W J cm O v V LO v v v v I- LO r- LO m 00 co v v Ln O co v LO LO V LO LO N LO LO LO LO MN M N LO LO LO Ln N V Lo Lo N N = LL 0 c r O CD 00 CD o o CD Lo m LO 00 v O O C) C) w r O O 00 m W v Lo C' C6 M m m C v v v ri C6 L() v C Qz � z OC 00 N N N I- N N N N r-- r- r- I'- 00 N N ti N ti N r•Q �C O LO r- M m CO CO CO Cl) CO Ln co Ln Cl) Ln Cl) Cl) Cl) r- CO Cl) CO C rl Ln I� I� rl r1 N Ln N Ln O Ln r- r� r- Ln Ln M_ _M N_ N_ _ V M_ Z ti M V V ti V V V V co ti m ti ti V V V V ti V V h ti N N 04 Ln N N N N M Ln aD Ln o0 M N N Ln M co N Ln Lo Q CDt` V V V N V V V V M N M N ti M M V V N V M V N N (n M V N N N N N N O O m m e2 N N V M N V co LO LO M LO LO LO Lo M V Mg V V LO Lo m 00 V Lo co m 00 LO N_ N 00 N_ N_ N_ N_ N O0 00 LO LO N_ N 00 Ln LO N 00 M M O M r- M r- M M O O M O O M O M V N N O N N N N O O O O CO M M N N O V CO N O O r r r r r r r r r r r r r r r r r r r r r r r r W (2_ O (D LO O Ln O LO LO C) -ITO M LO C) O C) O C) C) LO m� In M r- I- O r Ln M a) M 1- V O_ O N M CO LO N M 00 r- C) M N V cc M M r- V M M V LO LO r M V (D O 00 V O'O N V N V V M N N O Ln O LO V N N O N LO I- LO U O O O C) O C) O O O O CD C) O O O O O O O O O O O O N � LL Q C _ @ L) 0- m e 2m m I j c m c co w ° ° c f0 `m o _� c c aci c °o J U L) m C Q ° Q M a C a) C C 3 'w `m Q m E u, C _ o to m C (n M Q 0) N C _ @ ro m M M m o � ro w c Q ° E 00 m m m m g ° o o ° ° v Y m °) O m a u o o N > o- n c m 2 o c o 3 �_ m m ° ami cmi C t s p Lmi C c L co U c C, n U n m � � m Lca > C� c `� n o� J g U d — m co E .N m m m co D o o C n m d d L E c�'i m m `m m a) m m m m Q Q `o m wmwC o Y .� c 'c m (n E n o s n : C LL C o C = = w E m E m m m C° Y Y C L L) o cn 0' > C C C C Y C m m� Q) o m � c o o � m m a co m `m m aci N m acid m �� m o m 0 x W LL LL 2 2 — — J 0 a a a a` a OC OC (n (n N EXHIBIT A SEASONAL PART-TIME (SEASONAL PT) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB STEP STEP STEP STEP STEP STEP CODE AA A B C D E Administrative Intern 08000 - 18.15 19.06 - - - Animal Control Officer 08995 - 23.96 25.16 26.42 27.75 29.13 Background Investigator(Part-Time) 09315 - 40.25 42.28 44.38 46.60 48.94 Budget Intern 09790 - 19.97 1 20.96 - I - - Claims Adjuster(Part-Time) 00125 43.92 46.14 48.42 50.85 53.39 56.05 Cold Case Investigator 09316 - 28.45 29.87 31.38 32.94 34.60 Correctional Services Officer 00360 - 20.01 21.01 22.06 23.19 24.32 Data Analyst (Part-Time) 00489 45.01 47.25 49.63 52.10 54.72 57.46 Engineering Intern 09130 - 19.97 20.96 - - - Fingerprint Examiner 07605 - 29.88 31.39 32.94 34.59 36.32 Forensic Ballistics Technician 08500 - 24.56 25.80 27.09 28.45 29.87 Human Resources Administrative Assistant (Part-Time) 08550 29.40 30.89 1 32.42 34.04 1 35.76 37.55 Human Resources Analyst (Part-Time) 08570 43.92 46.14 48.42 50.85 53.39 56.05 Human Resources Clerical Aide 07071 - 16.50 17.33 18.19 19.10 20.06 Human Resources Communications Specialist(Part-Time) 08575 43.92 46.14 48.42 50.85 53.39 56.05 Human Resources Specialist(Part-Time) 08580 29.40 30.89 32.42 34.04 35.76 37.55 Human Resources Technician (Part-Time) 08581 35.94 37.71 39.65 41.61 43.70 45.89 Jail Transportation Officer 09345 - 25.80 27.09 28.45 29.87 31.38 Law Clerk 08610 - 16.50 17.33 18.19 19.10 20.06 Management Intern 08080 - 21.96 23.06 - - - Organizational Development and Training Analyst (Part-Time) 08560 43.92 46.14 48.42 50.85 53.39 56.05 Personnel Board Secretary(Part-Time) 08851 29.00 30.45 1 31.97 33.57 35.25 37.01 Police Cadet 08130 - 16.50 17.33 18.19 19.10 20.06 Police Investigative Specialist (Part-Time) 00795 - 40.25 42.28 44.38 46.60 48.94 Police Officer(Part-Time) 03210 - 52.91 55.55 58.34 61.26 64.32 Police Reserve Level 1 08135 - 29.16 - - - - Police Reserve Level 2 08136 - 20.83 - - - - Police Reserve Level 3 08137 - 16.66 - - - - Police Services Dispatcher (Part-Time) 03690 - 41.25 43.32 45.48 47.75 50.14 Risk Management Analyst (Part-Time) 09969 43.92 46.14 48.42 50.85 53.39 56.05 Risk Management Specialist(Part-Time) 09972 29.40 30.89 32.42 34.04 35.76 37.55 Risk Management Technician (Part-Time) 09971 35.94 37.71 39.65 41.61 43.70 45.89 Senior Administrative Intern 08100 - 19.97 20.96 - - - Senior Human Resources Communications Specialist(Part-Time) 08582 - 58.58 61.51 64.58 67.81 71.22 Senior Organizational Development and Training Analyst(Part-Time) 08565 - 58.58 61.51 64.58 67.81 71.22 Student Intern 08600 - 16.50 17.33 - - - Resolution 2026-XXX Page 11 of 18 00 ti rn T p C) LO X 00 I- x r 00 X o 00 O N N r O 00 N C m T 0 00_ N M T N co N '1: T 00 CM T T 06 Cl) O L? T � ti O � O � F- a. W LO Q = O N Zocc ~ U) = O N I� O U N O W N N O ti U) W T N Q `- H >- W m m O = H W " " W (.0 W Q W G a � U ; J J LL LV Q = L L Z ~ LV CDLO Oz U) O Oo w E Cl) LU o CV N Cq O nj CO 00 T N O � m 0 00 ' U o a� z� c W m J � ~ U H N m O O a_ E U Cam. f6 � C a LL EXHIBIT A SERVICE EMPLOYEES INTERNATIONAL UNION FULL-TIME (SEIU FT) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB STEP STEP STEP STEP STEP STEP STEP CODE AAA AA A B C D E Accountant 1 01140 6,356 6,675 7,008 7,358 7,727 8,112 8,518 Accountant II 01150 7,323 7,689 8,072 8,476 8,900 9,345 9,812 Accounting Assistant 07010 4,954 5,203 5,465 5,738 6,024 6,324 6,642 Accounts Payable Supervisor 07009 8,434 8,858 9,300 9,766 10,253 10,775 11,314 Active Transportation Coordinator 01295 7,917 8,314 8,730 9,167 9,625 10,106 10,614 Arts and Culture Specialist 02845 6,356 6,675 7,008 7,358 7,727 8,112 8,518 Assistant Buyer 00270 5,492 5,766 6,053 6,356 6,675 7,008 7,358 Assistant Community Planner 07611 6,642 6,973 7,323 7,689 8,072 8,476 8,900 Assistant Engineer 01601 8,561 8,988 9,438 9,911 10,407 10,938 11,484 Assistant Fleet Services Technician 00530 4,857 5,100 5,358 5,627 5,908 6,203 6,513 Assistant Instrument Technician 04125 5,683 5,967 6,264 6,577 6,907 7,251 7,614 Assistant Librarian 05180 5,178 5,438 5,710 5,994 6,295 6,610 6,941 Assistant Park and Landscape Planner 00280 6,675 7,008 7,358 7,727 8,112 8,518 8,944 Assistant Plan Check Engineer 02271 8,561 8,988 9,438 9,911 10,407 10,938 11,484 Assistant Planner 1 00040 6,642 6,973 7,323 7,689 8,072 8,476 8,900 Assistant Planner 11 02440 7,323 7,689 8,072 8,476 8,900 9,345 9,812 Associate Community Planner 02455 8,476 8,900 9,345 9,812 10,305 10,829 11,369 Associate Engineer 02100 9,485 9,959 10,458 10,981 11,530 12,107 12,711 Associate Park and Landscape Planner 01040 8,518 8,944 9,392 9,863 10,355 10,883 11,427 Associate Plan Check Engineer 01410 9,485 9,959 10,458 10,981 11,530 12,107 12,711 Associate Planner 02450 8,518 8,944 9,392 9,863 10,355 10,883 11,427 Associate Traffic Operations Engineer 02155 9,532 10,010 10,509 11,034 11,586 12,167 12,774 Bibliographic Technician 05150 4,931 5,178 5,438 5,710 5,994 6,295 6,610 Building Inspector 02230 6,941 7,287 7,651 8,033 8,434 8,858 9,300 Building Maintenance Aide 04315 4,449 4,673 4,906 5,151 5,412 5,683 5,967 Building Maintenance Supervisor 04310 6,973 7,323 7,689 8,072 8,476 8,900 9,345 Building Maintenance Technician 04140 5,412 5,683 5,967 6,264 6,577 6,907 7,251 Business Tax Collector/ Inspector 01240 5,572 5,851 6,143 6,450 6,773 7,112 7,466 Buyer 01350 6,773 7,112 7,466 7,841 8,233 8,646 9,077 Central Services Supervisor 07030 5,599 5,879 6,173 6,482 6,806 7,145 7,502 Code Enforcement Associate 02780 5,412 5,683 5,967 6,264 6,577 6,907 7,251 Code Enforcement Officer 02740 6,707 7,042 7,394 7,765 8,153 8,561 8,988 Code Enforcement Supervisor 00070 7,539 7,917 8,314 8,730 9,167 9,625 10,106 Community Development Analyst 07585 7,145 7,502 7,879 8,274 8,688 9,122 9,579 Community Development Commission Secretary 07321 4,880 5,125 5,384 5,654 5,938 6,234 6,546 Community Liaison 05000 7,358 7,727 8,112 8,518 8,944 9,392 9,863 Community Planning Assistant 00055 6,024 6,324 6,642 6,973 7,323 7,689 8,072 Construction Inspector 02240 7,323 7,689 8,072 8,476 8,900 9,345 9,812 Corporate Yard Maintenance Attendant 04070 4,095 4,301 4,516 4,743 4,979 5,229 5,492 Correctional Records Specialist 07630 4,301 4,516 4,743 4,979 5,229 5,492 5,766 Correctional Records Supervisor 07629 5,967 6,264 6,577 6,907 7,251 7,614 7,994 Custodial Aide/Porter 04005 3,400 3,570 3,749 3,935 4,133 4,340 4,557 Custodian 04000 3,935 4,133 4,340 4,557 4,786 5,024 5,280 Custodian Supervisor 04090 5,178 5,438 5,710 5,994 6,295 6,610 6,941 Customer Service Representative 01220 5,151 5,412 5,683 5,967 6,264 6,577 6,907 Data Entry Office Assistant 04200 4,449 4,673 4,906 5,151 5,412 5,683 5,967 Deputy City Clerk 07050 5,465 5,738 6,024 6,324 6,642 6,973 7,323 Economic Development Specialist 1 00560 7,358 7,727 8,112 8,518 8,944 9,392 9,863 Economic Development Specialist 11 00550 8,476 8,900 9,345 9,812 10,305 10,829 11,369 Economic Development Specialist 111 00350 9,812 10,305 10,829 11,369 11,939 12,537 13,162 Engineering Aide 02030 5,307 5,572 5,851 6,143 6,450 6,773 7,112 Engineering Technician 02035 5,572 5,851 6,143 6,450 6,773 7,112 7,466 Resolution 2026-XXX Page 13 of 18 EXHIBIT A SERVICE EMPLOYEES INTERNATIONAL UNION FULL-TIME (SEIU FT) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB STEP STEP STEP STEP STEP STEP STEP CODE AAA AA A B C D E Equipment Operator 00440 5,465 5,738 6,024 6,324 6,642 6,973 7,323 Equipment Operator-Water Services 04215 5,572 5,851 6,143 6,450 6,773 7,112 7,466 Facilities Supervisor 04370 6,973 7,323 7,689 8,072 8,476 8,900 9,345 Fleet Parts Specialist 00500 5,879 6,173 6,482 6,806 7,145 7,502 7,879 Fleet Services Supervisor 04770 7,466 7,841 8,233 8,646 9,077 9,532 10,010 Fleet Services Technician 1 04720 5,599 5,879 6,173 6,482 6,806 7,145 7,502 Fleet Services Technician 11 04730 6,173 6,482 6,806 7,145 7,502 7,879 8,274 Fleet Services Technician 111 00450 6,642 6,973 7,323 7,689 8,072 8,476 8,900 General Maintenance Assistant 00740 3,955 4,153 4,361 4,579 4,809 5,049 5,307 General Maintenance Leader 04190 5,994 6,295 6,610 6,941 7,287 7,651 8,033 General Maintenance Supervisor 01010 6,973 7,323 7,689 8,072 8,476 8,900 9,345 General Maintenance Worker 04180 5,412 5,683 5,967 6,264 6,577 6,907 7,251 GIS Administrator 02190 8,730 9,167 9,625 10,106 10,614 11,145 11,703 GIS Systems Analyst/Programmer 02192 7,576 7,955 8,354 8,772 9,212 9,672 10,157 GIS Technician 02193 5,879 6,173 6,482 6,806 7,145 7,502 7,879 Graphics Designer 1 01500 5,492 5,766 6,053 6,356 6,675 7,008 7,358 Graphics Designer 11 02400 6,053 6,356 6,675 7,008 7,358 7,727 8,112 Housing Authority Analyst 01885 7,251 7,614 7,994 8,394 8,815 9,256 9,720 Housing Authority Coordinator 07640 9,863 10,355 10,883 11,427 11,998 12,598 13,228 Housing Authority Operations Supervisor T 02720 8,033 8,434 8,858 9,300 9,766 10,253 10,775 Housing Programs Aide 07580 4,719 4,954 5,203 5,465 5,738 6,024 6,324 Housing Programs Analyst 01840 8,033 8,434 8,858 9,300 9,766 10,253 10,775 Housing Programs Coordinator 00520 9,863 10,355 10,883 11,427 11,998 12,598 13,228 Housing Specialist 1 01890 5,024 5,280 5,545 5,821 6,114 6,419 6,740 Housing Specialist 11 01900 5,572 5,851 6,143 6,450 6,773 7,112 7,466 Housing Specialist 111 01860 6,873 7,216 7,576 1 7,955 8,354 1 8,772 9,212 Housing Specialist IV 01865 8,033 8,434 8,858 9,300 9,766 10,253 10,775 Information Services Representative 02670 5,307 5,572 5,851 6,143 6,450 6,773 7,112 Information Technology Support Supervisor 06470 8,688 9,122 9,579 10,058 10,562 11,090 11,645 Information Technology Support Technician 1 00021 5,333 5,599 5,879 6,173 6,482 6,806 7,145 Information Technology Support Technician 11 00020 5,879 6,173 6,482 6,806 7,145 7,502 7,879 Instrument Technician 04130 6,203 6,513 6,840 7,180 7,539 7,917 8,314 Lead Accounting Assistant 07090 5,851 6,143 6,450 6,773 7,112 7,466 7,841 Lead Correctional Records Specialist 07628 5,280 5,545 5,821 6,114 6,419 6,740 7,077 Lead Police Records Specialist 07110 5,280 5,545 5,821 6,114 6,419 6,740 7,077 Librarian 05110 6,295 6,610 6,941 7,287 7,651 8,033 8,434 Library Services Assistant 05050 3,900 4,095 4,301 4,516 4,743 4,979 5,229 Library Technician 05076 4,695 4,931 5,178 5,438 5,710 5,994 6,295 Loan Specialist 07000 6,356 6,675 7,008 7,358 7,727 8,112 8,518 Mail Coordinator 07170 3,556 3,735 3,921 4,116 4,322 4,538 4,765 Maintenance Worker 1 04050 4,361 4,579 4,809 5,049 5,307 5,572 5,851 Maintenance Worker 11 04060 4,931 5,178 5,438 5,710 5,994 6,295 6,610 Meter Reader Collector 01210 4,931 5,178 5,438 5,710 5,994 6,295 6,610 Network Engineer 06450 9,579 10,058 10,562 11,090 11,645 12,226 12,838 Network Specialist/WAN Systems Administrator 06460 7,879 8,274 8,688 9,122 9,579 10,058 10,562 NPDES Manager 06440 8,944 9,392 9,863 10,355 10,883 11,427 11,998 Office Assistant 07180 3,935 4,133 4,340 4,557 4,786 5,024 5,280 Office Specialist 07190 3,486 3,660 3,842 4,035 4,237 4,449 4,673 Park Ranger 03610 5,994 6,295 6,610 6,941 7,287 7,651 8,033 Park Services Inspection Supervisor 04320 7,008 7,358 7,727 8,112 8,518 8,944 9,392 Park Services Inspector 1 04105 4,471 4,695 4,931 5,178 5,438 5,710 5,994 Park Services Inspector 11 04106 5,545 5,821 6,114 6,419 6,740 7,077 7,430 Resolution 2026-XXX Page 14 of 18 EXHIBIT A SERVICE EMPLOYEES INTERNATIONAL UNION FULL-TIME (SEIU FT) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB STEP STEP STEP STEP STEP STEP STEP CODE AAA AA A B C D E Parking Meter Operations Supervisor 02890 5,938 6,234 6,546 6,873 7,216 7,576 7,955 Parking Meter Technician 1 07160 4,538 4,765 5,005 5,256 5,519 5,794 6,084 Parking Meter Technician 11 00080 5,256 5,519 5,794 6,084 6,387 6,707 7,042 Permit Services Processor 07200 4,906 5,151 5,412 5,683 5,967 6,264 6,577 Permit Services Supervisor 02590 7,539 7,917 8,314 8,730 9,167 9,625 10,106 Permit Services Technician 02580 6,324 6,642 6,973 7,323 7,689 8,072 8,476 Planning Assistant 00050 6,024 6,324 6,642 6,973 7,323 7,689 8,072 Planning Commission Secretary 07320 5,492 5,766 6,053 6,356 6,675 7,008 7,358 Planning Technician 00641 5,203 5,465 5,738 6,024 6,324 6,642 6,973 Police Fiscal Services Supervisor 06295 6,873 7,216 7,576 7,955 8,354 8,772 9,212 Police Records Specialist 07220 4,301 4,516 4,743 4,979 5,229 5,492 5,766 Police Records Supervisor 07230 5,967 6,264 6,577 6,907 7,251 7,614 7,994 Police Systems Supervisor 06475 8,944 9,392 9,863 10,355 10,883 11,427 11,998 Principal Librarian 05115 7,042 7,394 7,765 8,153 8,561 8,988 9,438 Principal Programmer Anal st 02630 9,579 10,058 10,562 11,090 11,645 12,226 12,838 Programmer Anal st 01460 7,879 8,274 8,688 9,122 9,579 10,058 10,562 Property Control Specialist 07250 4,931 5,178 5,438 5,710 5,994 6,295 6,610 Public Works Contracts Administrator 01850 6,840 7,180 7,539 7,917 8,314 8,730 9,167 Public Works Crew Leader 04040 5,994 6,295 6,610 6,941 7,287 7,651 8,033 Public Works Dispatcher 04519 4,603 4,833 5,076 5,333 5,599 5,879 6,173 Public Works Projects Manager 06140 8,900 9,345 9,812 10,305 10,829 11,369 11,939 Public Works Projects Specialist 04340 7,394 7,765 8,153 8,561 8,988 9,438 9,911 Public Works Safety Assistant 05031 4,673 4,906 5,151 5,412 5,683 5,967 6,264 Public Works Safety Coordinator 05030 7,251 7,614 7,994 8,394 8,815 9,256 9,720 Purchasing Supervisor 01340 8,434 8,858 9,300 9,766 10,253 10,775 11,314 Receptionist 00060 4,216 4,427 4,648 4,880 5,125 5,384 5,654 Records Specialist 07430 4,809 5,049 5,307 5,572 5,851 6,143 6,450 Recreation and Community Services Supervisor 01940 8,072 8,476 8,900 9,345 9,812 10,305 10,829 Recreation Program Coordinator 05330 5,438 5,710 5,994 6,295 6,610 6,941 7,287 Recreation Specialist 05310 3,678 3,862 4,054 4,258 4,471 4,695 4,931 Repro graphic Equipment Operator 07260 4,095 4,301 4,516 4,743 4,979 5,229 5,492 Residential Construction Specialist 02710 6,642 6,973 7,323 7,689 8,072 8,476 8,900 Revenue Supervisor 01090 6,513 6,840 7,180 7,539 7,917 8,314 8,730 Right-of-Way Coordinator T 00118 4,695 4,931 5,178 5,438 5,710 5,994 6,295 Sanitation Inspector 1 02200 5,203 5,465 5,738 6,024 6,324 6,642 6,973 Sanitation Inspector 11 02210 6,356 6,675 7,008 7,358 7,727 8,112 8,518 Secretary 07270 4,906 5,151 5,412 5,683 5,967 6,264 6,577 Security Electronics Technician 01055 7,112 7,466 7,841 8,233 8,646 9,077 9,532 Senior Accountant 07490 7,994 8,394 8,815 9,256 9,720 10,205 10,722 Senior Accounting Assistant 07280 5,333 5,599 5,879 6,173 6,482 6,806 7,145 Senior Associate Engineer 02132 10,205 10,722 11,256 11,820 12,411 13,033 13,685 Senior Associate Plan Check Engineer 02280 10,205 10,722 11,256 11,820 12,411 13,033 13,685 Senior Building Inspector 06430 7,651 8,033 8,434 8,858 9,300 9,766 10,253 Senior Buyer 00275 7,394 7,765 8,153 8,561 8,988 9,438 9,911 Senior Civil Engineer 02131 11,427 11,998 12,598 13,228 13,889 14,586 15,314 Senior Community Development Analyst 07584 8,233 8,646 9,077 9,532 10,010 10,509 11,034 Senior Community Planner 07610 9,345 9,812 10,305 10,829 11,369 11,939 12,537 Senior Construction Inspector 02239 8,072 8,476 8,900 9,345 9,812 10,305 10,829 Senior Correctional Records Specialist 07650 4,906 5,151 5,412 5,683 5,967 6,264 6,577 Senior Deputy City Clerk 07290 6,419 6,740 7,077 7,430 7,803 8,193 8,604 Senior Engineer T 02111 11,427 11,998 12,598 13,228 13,889 14,586 15,314 Senior Fleet Services Supervisor 00840 8,233 8,646 9,077 9,532 10,010 10,509 11,034 Resolution 2026-XXX Page 15 of 18 EXHIBIT A SERVICE EMPLOYEES INTERNATIONAL UNION FULL-TIME (SEIU FT) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB STEP STEP STEP STEP STEP STEP STEP CODE AAA AA A B C D E Senior Librarian 05109 6,482 6,806 7,145 7,502 7,879 8,274 8,688 Senior Library Technician 05075 5,178 5,438 5,710 5,994 6,295 6,610 6,941 Senior Office Assistant 07330 4,449 4,673 4,906 5,151 5,412 5,683 5,967 Senior Office Specialist 07360 3,935 4,133 4,340 4,557 4,786 5,024 5,280 Senior Park Services Inspection Supervisor 06330 8,233 8,646 9,077 9,532 10,010 10,509 11,034 Senior Permit Services Technician 02581 6,773 7,112 7,466 7,841 8,233 8,646 9,077 Senior Plan Check Engineer 00330 11,427 11,998 12,598 13,228 13,889 14,586 15,314 Senior Planner 02470 9,625 10,106 10,614 11,145 11,703 12,288 12,902 Senior Police Records Specialist 07370 4,906 5,151 5,412 5,683 5,967 6,264 6,577 Senior Programmer Analyst 01470 8,688 9,122 9,579 10,058 10,562 11,090 11,645 Senior Residential Construction Specialist 02700 7,323 7,689 8,072 8,476 8,900 9,345 9,812 Senior Systems Administrator 00990 7,614 7,994 8,394 8,815 9,256 9,720 10,205 Senior Transportation Anal st 01290 11,427 11,998 12,598 13,228 13,889 14,586 15,314 Senior Water Services Supervisor 07776 8,274 8,688 9,122 9,579 10,058 10,562 11,090 Senior Water Systems Operator 06240 6,840 7,180 7,539 7,917 8,314 8,730 9,167 Site Director 05316 5,710 5,994 6,295 6,610 6,941 7,287 7,651 Site Teacher 05317 4,931 5,178 5,438 5,710 5,994 6,295 6,610 Solid Waste Enforcement Officer 02741 6,707 7,042 7,394 7,765 8,153 8,561 8,988 Stock Clerk 01310 4,809 5,049 5,307 5,572 5,851 6,143 6,450 Storekeeper 01320 5,710 5,994 6,295 6,610 6,941 7,287 7,651 Stores and City Yard Property Specialist 01315 5,710 5,994 6,295 6,610 6,941 7,287 7,651 Stormwater Coordinator 00115 7,727 8,112 8,518 8,944 9,392 9,863 10,355 Street Lighting Maintenance Worker 04280 5,879 6,173 6,482 6,806 7,145 7,502 7,879 Street Maintenance Supervisor 04360 7,008 7,358 7,727 8,112 8,518 8,944 9,392 Street Painter 04160 5,280 5,545 5,821 6,114 6,419 6,740 7,077 Su ervising Accountant 07500 8,900 9,345 9,812 10,305 10,829 11,369 11,939 Supervising Building Inspector 06431 8,434 8,858 9,300 9,766 10,253 10,775 11,314 Supervising Library Services Assistant 05055 4,557 4,786 5,024 5,280 5,545 5,821 6,114 Supervising Park Ranger 07470 6,773 7,112 7,466 7,841 8,233 8,646 9,077 Systems Administrator 00120 6,513 6,840 7,180 7,539 7,917 8,314 8,730 Systems Technician 01060 4,857 5,100 5,358 5,627 5,908 6,203 6,513 Tax Compliance Officer 01245 5,967 6,264 6,577 6,907 7,251 7,614 7,994 Teacher's Aide 05318 3,862 4,054 4,258 4,471 4,695 4,931 5,178 Telecommunications Coordinator 00710 7,955 8,354 8,772 9,212 9,672 10,157 10,668 Telecommunications Customer Service Representative 07140 5,178 5,438 5,710 5,994 6,295 6,610 6,941 Transportation Driver 01081 4,516 4,743 4,979 5,229 5,492 5,766 6,053 Treasury Services Specialist 01165 5,738 6,024 6,324 6,642 6,973 7,323 7,689 Treasury Services Supervisor 07020 6,450 6,773 7,112 7,466 7,841 8,233 8,646 Tree Maintenance Supervisor 04330 7,008 7,358 7,727 8,112 8,518 8,944 9,392 Tree Trimmer 04170 5,280 5,545 5,821 6,114 6,419 6,740 7,077 Utilities Billing/Systems Technician 01215 5,151 5,412 5,683 5,967 6,264 6,577 6,907 Utilities Customer Service Supervisor 01219 6,513 6,840 7,180 7,539 7,917 8,314 8,730 Video Technician 06320 6,546 6,873 7,216 7,576 7,955 8,354 8,772 Water Conservation Specialist 07740 6,482 6,806 7,145 7,502 7,879 8,274 8,688 Water Services Crew Leader 07750 6,173 6,482 6,806 7,145 7,502 7,879 8,274 Water Services Meter Repairer 1 07755 5,049 5,307 5,572 5,851 6,143 6,450 6,773 Water Services Meter Repairer 11 07756 5,545 5,821 6,114 6,419 6,740 7,077 7,430 Water Services Production Supervisor 07795 7,145 7,502 7,879 8,274 8,688 9,122 9,579 Water Services Quality Coordinator 07760 7,917 8,314 8,730 9,167 9,625 10,106 10,614 Water Services Quality Inspector 07765 6,482 6,806 7,145 7,502 7,879 8,274 8,688 Water Services Quality Supervisor 07770 7,287 7,651 8,033 8,434 8,858 9,300 9,766 Water Services Supervisor 07775 7,287 7,651 8,033 8,434 8,858 9,300 9,766 Resolution 2026-XXX Page 16 of 18 EXHIBIT A SERVICE EMPLOYEES INTERNATIONAL UNION FULL-TIME (SEIU FT) MONTHLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB STEP STEP STEP STEP STEP STEP STEP CODE AAA AA A B C D E Water Services Utility Inspector 07780 6,482 6,806 7,145 7,502 7,879 8,274 8,688 Water Services Worker 1 07785 4,471 4,695 4,931 5,178 5,438 5,710 5,994 Water Services Worker 11 07790 5,049 5,307 5,572 5,851 6,143 6,450 6,773 Water Systems Electrician 04540 6,840 7,180 7,539 7,917 8,314 8,730 9,167 Water Systems Operator 1 00880 5,125 5,384 5,654 5,938 6,234 6,546 6,873 Water Systems Operator 11 00920 5,654 5,938 6,234 6,546 6,873 7,216 7,576 Water Systems Operator 111 04530 6,053 6,356 6,675 7,008 7,358 7,727 8,112 Web Systems Technician 01006 4,857 5,100 5,358 5,627 5,908 6,203 6,513 Website Entry Specialist 01005 4,258 4,471 4,695 4,931 5,178 5,438 5,710 Work Center Coordinator 02390 9,812 10,305 10,829 11,369 11,939 12,537 13,162 Workforce Specialist 1 08371 4,857 5,100 5,358 5,627 5,908 6,203 6,513 Workforce Specialist 11 08372 5,465 5,738 6,024 6,324 6,642 6,973 7,323 Workforce Specialist 111 08373 6,024 6,324 6,642 6,973 7,323 7,689 8,072 Workforce Specialist IV 08374 7,879 8,274 8,688 9,122 9,579 10,058 10,562 Youth Services Technician 05313 4,695 4,931 5,178 5,438 5,710 5,994 6,295 Zoo Curator 05430 6,356 6,675 7,008 7,358 7,727 8,112 8,518 Zoo Curator of Education 05450 6,482 6,806 7,145 7,502 7,879 8,274 8,688 Zoo Education Specialist 00930 5,100 5,358 5,627 5,908 6,203 6,513 6,840 Zoo Keeper 1 05420 4,301 4,516 4,743 4,979 5,229 5,492 5,766 Zoo Keeper 11 05410 4,979 5,229 5,492 5,766 6,053 6,356 6,675 Zoo Operations Coordinator 05485 5,599 5,879 6,173 6,482 6,806 7,145 7,502 Accountant 1 01140 6,356 6,675 7,008 7,358 7,727 8,112 8,518 Accountant 11 01150 7,323 7,689 8,072 8,476 8,900 9,345 9,812 Accounting Assistant 07010 4,954 5,203 5,465 5,738 6,024 6,324 6,642 The(T)designates a terminal classification.A position classification that has been designated as terminal by formal City Council action will be deleted from the City's Classification and Compensation Plan when vacated by its last remaining incumbent.No new appointments may be made to a classification that has been so assigned. Resolution 2026-XXX Page 17 of 18 EXHIBIT A SERVICE EMPLOYEES INTERNATIONAL UNION PART-TIME (SEIU PT) HOURLY WAGE RATE SCHEDULE EFFECTIVE JULY 12, 2026 REVISED JUNE 2, 2026 JOB TITLE JOB CODE STEP A STEP B STEP C STEP D STEP E Account Clerk 1 09041 22.37 23.45 24.63 25.86 27.14 Account Clerk 11 09042 24.74 25.97 27.30 28.63 30.07 Administrative Aide 09770 28.36 29.78 31.25 32.83 34.46 Animal Keeper 09000 17.82 18.72 19.65 20.63 21.66 Building Maintenance Assistant 09215 24.37 25.59 26.86 28.23 29.60 Cashier 09040 17.32 18.18 19.09 20.04 21.04 Clerical Aide 09060 17.66 18.56 19.45 20.41 21.43 Combination Inspector 09800 34.64 36.34 38.20 40.10 42.12 Community Center Aide Part-Time 09100 23.15 24.31 25.53 26.81 28.15 Computer Technician 09690 22.54 23.66 24.85 26.11 27.43 Customer Service Clerk 09780 23.22 24.37 25.60 26.87 28.23 Data Entry Clerk 09120 19.26 20.23 21.27 22.31 23.44 Engineering Apprentice 09471 23.82 25.02 26.27 27.58 28.96 Equipment Service Attendant 09140 21.68 22.73 23.91 25.06 26.35 General Maintenance Assistant Part-Time 09300 18.82 19.78 20.78 21.82 22.92 Information Desk Clerk 09755 19.45 20.41 21.43 22.51 23.63 Janitor 09170 17.76 18.64 19.58 20.56 21.61 Library Associate 09271 21.75 22.85 23.98 25.18 26.45 Library Clerk 1 09200 18.12 19.00 19.96 20.99 22.01 Library Clerk 11 09210 20.07 21.06 22.09 23.22 24.37 Lifeguard Part-Time 05311 19.76 20.76 21.82 22.91 24.06 Maintenance Attendant Part-Time T 09230 17.21 18.07 18.66 19.60 20.58 Mobile Library Clerk 09280 22.07 23.22 24.34 25.59 26.86 Municipal Utility Reader/Collector 09775 22.22 23.33 24.48 25.72 27.01 Page 09290 17.21 18.07 18.66 19.60 20.58 Park Ranger Part-Time 03615 31.24 32.82 34.44 36.19 38.02 Parking Meter Technician I Part-Time 07161 28.61 30.05 31.54 33.12 34.77 Permit Parking Aide 09505 23.98 25.17 26.45 27.76 29.14 Permit Services Technician Part-Time 02579 39.85 41.86 43.95 46.13 48.45 Planning Technician Part-Time 09135 28.48 29.90 31.40 1 32.98 34.64 Police Records Clerk 09330 21.05 22.07 23.22 24.34 25.59 Police Supply Clerk 09340 21.12 22.18 23.29 24.46 25.69 Pool Manager Part-Time 05315 24.31 25.53 26.81 28.15 29.55 Program Leader I Part-Time 09360 17.28 18.14 19.04 20.00 21.00 Program Leader 11 Part-Time 09395 18.82 19.78 20.78 21.82 22.92 Purchasing Clerk 09720 22.27 23.38 24.59 25.79 27.07 Senior Clerical Aide 09070 19.45 20.41 21.43 22.51 23.63 Senior Library Associate 09270 23.09 24.24 25.42 26.73 28.05 Senior Lifeguard Part-Time 05314 22.05 23.15 24.31 25.53 26.81 Senior Maintenance Aide 09250 17.35 18.19 19.10 20.07 21.08 Senior Maintenance Worker 09260 21.08 22.13 23.24 24.40 25.63 Senior Office Assistant Part-Time 09090 23.16 24.32 25.54 26.82 28.16 Senior Program Leader Part-Time 08160 21.00 22.05 23.15 24.31 25.53 Senior Special Employment Counselor 08370 23.29 24.46 25.69 26.97 28.31 Stores Aide 09460 20.68 21.72 22.77 23.94 25.10 Substitute Teacher Part-Time 05319 31.09 32.63 34.27 35.99 37.78 Tutor 08420 17.91 18.81 19.75 20.73 21.77 Water Conservation Representative 09960 18.30 19.20 20.15 21.16 22.26 Zoo Registered Veterinary Technician Part-Time 05405 32.21 33.81 35.50 37.28 39.14 The(T)designates a terminal classification.A position classification that has been designated as terminal by formal Citv Council action will be deleted from the City's Classification and Compensation Plan when vacated by its last remaining incumbent. No new appointments may be made to a classification that has been so assigned. Resolution 2026-XXX Page 18 of 18 EXHIBIT 4 RESOLUTION NO. 2026-XXX A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA ANA ESTABLISHING A UNIFORM SCHEDULE OF MISCELLANEOUS FEES FOR FISCAL YEAR 2026-2027 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA ANA AS FOLLOWS: Section 1 : The City Council hereby finds, determines, and declares as follows: A. Each year, for the convenience of the public, the City Council gathers in a single document a comprehensive listing of fees and service charges imposed by the City upon those persons seeking services of value from the City. B. This document is known as the "Miscellaneous Fee Schedule" for Fiscal Year 2026-2027 and is on file at the City Clerk's office, and incorporated by this reference. C. As part of approving the Miscellaneous Fee Schedule for Fiscal Year 2026- 2027, the various agencies of the City have analyzed the cost to administer the various programs, activities, and applications for which the City imposes fees or service charges. D. On an annual basis, fees and related services associated with the Miscellaneous Fee Resolution are reviewed and adjusted to reflect the City's costs in delivering the services. As of December 2025, the Consumer Price Index for All Urban Consumers (CPI-U) is 3.59% for the Los Angeles- Long Beach-Anaheim area. The City Council finds that the cost of providing the services set forth in the Miscellaneous Fee Schedule for FY 2025-2026 must increase by 4% for the FY 2026-2027 Miscellaneous Fee Schedule to reflect the compensation increase for City staff providing the services. E. In some circumstances, agencies have determined that a fee should be deleted; new charges should be added or modified; or existing charges raised. Such charges are listed in the "Deleted Miscellaneous Fees, `New Miscellaneous Fees' and `Modify Existing Fees', attached to the staff report submitted for this matter and made a part hereof by this reference. F. To provide a single, comprehensive document for Fiscal Year 2026-2027, the majority of fees that remain unchanged have simply been reprinted in the Miscellaneous Fee Schedule. The Council expressly states that it does not intend to repeal previously adopted fees and adopt new fees of exactly the same amount. It is simply repeating these fees so that the Resolution No. 2026-XXX Page 1 of 4 Miscellaneous Fee Schedule can continue to be a comprehensive source of City fees and service charges. G. In each of these cases, the Council finds, determines, and declares that such new or increased charges, fees, or service charges do not exceed the City's estimated reasonable cost to provide the pertinent service, process the specified application, or administer the certain program for which the charge, fee, or service charge is imposed. H. Based on the testimony, reports, and other evidence submitted in this matter, the City Council makes the above-specified findings. Section 2: The Miscellaneous Fee Schedule for Fiscal Year 2026-2027 is hereby adopted. Each fee or service charge set forth shall be levied until further resolution of this Council. Section 3: To the extent that any fee or service charge established pursuant to City Resolution No. 2025-026 is inconsistent with the fees or service charges established pursuant to this Resolution, then said Resolution No. 2025-026 is hereby repealed. Section 4: If any charge, fee, service charge, section, subsection, sentence, clause, phrase, or word of this Resolution is, for any reason, held invalid by a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Resolution. The City Council hereby declares that it would have passed and adopted this Resolution and each and every provision hereof, irrespective of the fact that one or more provisions may be declared invalid. Section 5: This Resolution shall be operative from and after July 1, 2026. [Signatures on the following page] Resolution No. 2026-XXX Page 2 of 4 ADOPTED this 2nd day of June, 2026. Valerie Amezcua Mayor APPROVED AS TO FORM: Sonia R. Carvalho, City Attorney By: onathan T. Marti ez Assistant City Attorney AYES: Councilmembers NOES: Councilmembers ABSTAIN: Councilmembers NOT PRESENT: Councilmembers Resolution No. 2026-XXX Page 3 of 4 CERTIFICATE OF ATTESTATION AND ORIGINALITY I, JENNIFER L. HALL, City Clerk, do hereby attest to and certify the attached Resolution No. 2026-XXX to be the original resolution adopted by the City Council of the City of Santa Ana on June 2, 2026. Date: City Clerk City of Santa Ana Resolution No. 2026-XXX Page 4 of 4 M j F � m x N-T W L� Lim { l� i 11 T � O W o • W O O lD O 1, O 0) W N 1, O p Z N N 1, N 0) N lD c-I c-I 1, Ln N 1.f'1 lD ul 1.f'1 u1 1.!'1 L. 1� rV OP L� I.f) n n n -1 1, LPI n n a � � � r, � �t �t lD lD lD lD LD LD lD Ln lD N lD LD ++ O! U O +, 3 O tiD � � E m N U N s W U L > O O C ~ " _ Qj ° O a) Ln Z _ °J ru rLo L O O o v W a) a v a Q 0) o u _ v+cn n a _W O f0 O! i O O u m OC m m Q m LL to n (J O � � a N N N E N - L In U cu hD � � } w U) Ln L O O w Z U 5 ~ 2 cn 0_ Q or N U 7 m F— N J Z cA 6 N LU w o O w U Q ww w °` z} c°n a) O 11 z JLL v w w m U LU C7 c nZ Z 2 Q OLL LU cc 41 O w Q C7 w m � Y T n N } LD 2 m m Q m N Z w Y Z Z 06 w w C7 w O CT O �_ w Q w w } m z_ o T U Z 06 Q Y Z U J ca V } } } Q w oc Z a) LLI H �_ O H z m m Q O Z) m {N U U U U 11 LL J O O O O L O T LU @ \ % % \ / \ $ \ \ \ a � F- z g § w F- u 2 Z > Of z u z LU u \ § 0 z LU u § E < O / s LLI < cc L j u 6 P $ ± 2 e u > LU z o 5 > o / % / / / / / > u \ $ LU R E Z k / LU / < 5 ¥ L z z / 0 5 « / § � � z » e > 4 < cc \ A / \ \ j » § k= \\ u j\ j$ of <w / / f ƒ i /c o e u u = = \/025 2 x Q x _ a E — _ = a > s \ \ / x 7 § Ln < 0 is � J a N s H 4 i I , V CD CD r_ 0 U 0 0 v a m 0 L 7 N� 1.1� z z ui W ui 2 CCZ a u W U 0 O O O O O O O O O O O O O "I O NO O c-I N o O O 00 O O O W V Ln O u u I, O O u V to u Ln Ln Lf) W W c-I — n n LL Q Q fV — I,N N N N 7 7 O n Q Q LL N C tD C N d } LL O O I, O 0 0 CDCDC 0 O N CDO N NO NO O N tV 0 0 O p O O O O u u I, O u LD u U) LI) Ln 0 W V O �c-I — N I, n n W LL Q Q t6 t6 N N N 1 tD 7 7 O N U U 0 Ln Q Q a } LL O O v v v v L v bq bo to bo 7 w > ? ? H t t M s = m m s s L O Y M M O Z u u a CL u u d a V 7 u s t s t 0 c W W V V W w V V w 2 y O W N N L a a a V- 7 f0 U W J 0 W O U v N W o N W s 6L W O N Z Y Q, c v v v N O cu u u ~ N LLU m x v E c U O LA a x(Uo �_ Q, �_ Q,O m ti `ti OC r u o o LU O O_ _ r Q v O J O 7 CL Z Q, Q N 7 Oi `ti O) 71 N �O a Q, c A bo LL 4 > 4 � o `° x > o 1> o O 0) a) O_ D 0 0 O -O O -O a, Q u O m c 2 LnO Ln '6 u m � �c N cc Lu O �°' i O v t 'ate O c Q c w N O a, 0 0 v (UE a x 3 ° ° a�a L u bn ° �N b v m 7 0 Q C c a a E ° o a, -a Do W 7 J U � v - �y a O k o 'o u N T u u ` N O c c U: fl_ .L 2 U Z c 9 O � > O u Q t6 ~N O 7 N VI O d O VI VI J O. LL U d W U O O = N N N 0 O O N N O U a u h u lE H w C 3 N F � Z O u u a z Z ui cW W C (7 u CCZ 3 Q`CL U Z 0 LI O O O a H N O O W O 00 7 W W lD N N LL c r- O n Ln a N O tD CC N d } LL CAON O O C w v .,� LO o W 'D O U O L N 1-4 Lr N Ql Vl O l �t a � S O a +�+ O N a U v c n Q _°c U '� U •3 0 a v c v v c x O .� j W o •� Q c O Q1 U Ql~ tp m m� Q. F- = o ff W Ly Q) = ♦ D W v ° a ° U a Q, v a a z c LU W c Ln o c o i — n Z W j- G G Z, E m c co W _ a ° O N W 6L _ y� "� N a> w ° Q N O ma O N Z i Q o U v LO N °jo u N O ti x Q, ° � v a v �° O c N t0 U a a o 8 r 00 `o u U O a c o n °c on a m a ° r 0 m a �n u o c m n `o � Q a n U Q °- ° ° u a o u° z v o v v om c 3 ° v c Q a .0 v o a a ° a o a a a a c c v o 3 o p N i s u 'a o an U o n c u n o a a Q c o v a y _ U v Oat v U N O Q >' U m id m N G O w ti a c o n E a' c 6 v 0 m ~ w N a o v a 3 p a °p aj Q o i s o 0 0 c s m o21 'a v ¢ u Y v o g v d 3 a v c O c T o c o c v Z LL U O o o v p p o (J Vl U K a a a U v O � °c is .� a p O _ U ° - t Q O (Wj v O hS Q O vui _p fo L v v v U N _ z Q — c u o_ O V) CO. 'n H v v a lE H l7 l7 l7 W p a a a a O N cccc m O t t t j r M U U U U N Ln Ln o 0 0 0 F N N Z O O O O c c c c ti No UID Q O O ti N m v z z CW C z F- z a a a = W (.7 Q O O O O O O O O O O O O O Q z o N oft a) z lD M a) Ol - - n n n W W O .-I 00 61 lD M Ql Ol .-I c-I .-I c-I .-I N LL N V N ul .-I ci M M M M M O r, d N O �o D[ N a � LL u O O O O u O O O O O O O O O O O O O — O O O O O O O O O z I, ID �t N z M OD c-I ci V Ln In m Lr) Q W Ol Ol I, n LD N Dl Ol 0 0 0 0 0 W LL c-I M N lA c-I ci M M M M M a 1D O N Q D1 a } LL N � N G1 p VI bq L o f0 p to p m 0 N H �. 2 w w E- o L 7 O ry t p � v� bq ? .� to al C O p p o tw > Ru O OLLJ a) O o L a+ a 0 L a O a O O1 - m `� m 2 p_ m c O a U >v) N m v LN = c U W N '^ LLLLJ a w L V V p 3 �. 0 ^ Z o V 70 o 0 0 o a E Qj o lC V m M `a £ N W m a o 0 E o c V O Vf m L a s c u OC a 3 w m pc w u w v a W Oci — a > w > N C '� C QU m coA E ww z OC z U N rl N M 12, !1LLO_ Q O_ Q fl_ fl_ Q fl_ Q fl_ fl_ Q Q Q OQ777O O O O O O O D O D D D D D D OOOO O O O O O O O O O O O O O O l7 '2 t7 l7 0 (D U l7 (D LD V' U' (D V' (D l7 (D l7 W i LL o 1n = p o W p Q Z DO - 0 J t -a uo W M Q H D_ N C d C O U E o o d o m m > F- O E E _ o v y z a z � �v o - u u a lL d z z CW C z F- z a a d = W V 0 O O O O O O O O O O O O O O O O O O 0 W z LD N m lD N m M m M Z 't m 't O m M m m M W v1 V v1 N O O O O O 00 N 00 I, ul m m m N Q d N 0 to p[ N d � LL U O O O O O O O O O U O O O O O O O O O O O O O O O O O O O O O O O O O O O z 0 Ol Lf1 O O c c c c z c-I O c M 1- r n r n �W LL N M N N N N N N a 1D O N 0 Ln Q r LL N � N 0) p VI on r- L m p o f0 m 0 N H en. 2 w w E- o L 7 O ry t p � v� bq ? .� to C O p p p C al L y N tw i > Ru OLLJ a) O 0 0 L m a 'O -c O N m 2 p_ m c u a U . > n u w v W = c N 2 ^ Lo W w > V V p 3 �. 0 ^ Z p V N V O 70 0 a 0 c E '= V ` O M N w m ?w 'u E l0 V m m o `a E N W f0 `6 d° O p m y y c E u OC a3wmawuw a -a -a m m £ nn . W p u p 'pp i -Op w > w > a N J U m n00 E d' ZO cC ZO Q V LL OQ 0- fl 0- p_ O_ Q Q Q Q Q Q Q Q 0. OQ Q fl Q p_ O O O O O O O O O O O O O O O O O O O O O O O O O C7 C7 C7 t7 C7 C7 0 l7 0 l7 (D U' l7 LD U' l7 U' l7 0 l7 l7 0 0 LD 0 W LL 0 Z J J W U H N C 0) C O U 0 d o L m o_ - 0 O a 0 o Q - � c = v x a on ` v o a o O 0 3 a I u �o �o I N y v -0 h -0 u1 U h Z 0 O 0 O p O O U m O U O U O U O > O a iI O 'A O 'A O U O z z CW C z F- z a a d = W V Q O O O O O O O O O O O O O H LL cy N .-I M m m M M M Q d N O �o p[ N d � LL UCOCO U O O O O O O O O O � O O O O — O O O O O O O O O z I, M r 61 z 7 c-I c-I V In Lf) In Ln In Q yWj O c-I �t O N V m ID 0 0 0 0 0 W LL c-I N c-I M m M m M m a 1D O N Q Ln a } LL N � N G1 p VI on r- E- r f0 p o p m 0 N H bA. 2 w w E- o L 7 O t p � v� bq ? .� to C O p p p C al L y N tw i > Ru OLLJ a) O 0 L a+ a 0 L a O c O O1cL0 2 p_ m c u a V >v) u w v W = r- N '^ c0 W LLLLJ w L V V p 3 �. 0 ^ Z O V N V O 70 0 0 c a £ m ?w 'u E l0 V m m `a N W p m M d o O w p (� N LAg y y , c E u OC a wmawuw a m m £ nn c -MU; . L U O u p S 'pp 'r- -Op W > w > a) O N O J U m COA E d' Z OC Z Q V N rl N M 1!1 LL O O O O OQ 0- O_ 0- O_ O_ Q fl_ Q Q Q Q Q 0- Q 7 7 7 7 7 O O O O O O O O O O O O O O O O C7 , 2 t7 t7 C7 0 l7 0 (D l7 C7 l7 C7 0 (D (D l7 (D l7 W i LL O 1n = p o W OCL Z N y Q W bD U � � aj C� V aj C w U N C d C O U = O m y o m a - E w °O � 0 3 bn m a � m Z :;i o U U < a vai O z z CW C z F- z a a a = W (.7 Q O O O O O O O O O O O O O Q W z rV O o6 oo z m .-I O O Il n n n n W I� n U"1 CO r� to N c-I rl ci rl ci N LL n Lr O O ^ r N d N O �o p[ N a � LL U O O O O U O O O o O O O O o � O O o o � O o o o O O o O o L z N c-I I, Lfl z oo I, O o Lf) In Ln In V1 Q W 7 oo M r n Ln lA O O o o o O W LL r- O o c-I M N U) M M M M M 1 'o O N Q 14 a } LL N � N G1 p VI bq L m p o p m o H H bA. 2 w w E- o L 7 O ry t p � v� bq ? .� to C O p p 0 C al L y 0 tw i > RuLLJ O O o L a+ a 0 L a 0 v O O1 2 p_ m c u a U >v) uo w v W — c N W LLLLJ w L V V p 3 �. 0 ^ Z o V 0 0 o a lC U m o m `a £ N W m o 0 0 E p (� N N m y m � c E u OC w 3 w m a w u w a -a -a m m £ nn c . . L U O u p S 00 i -00 W > w > a) N J U m coA E a' zO OC zO Q U N rl N M � 1!1 LL Q fl Q O_ Q Q Q Q Q Q Q fl_ Q Q Q 3 3 3 7 3 D D D D D D D D D > > O � D � O O O O O O O O O O O O O O O O O O O O C7 , 2 t7 t7 C7 l7 0 l7 LD LD 0 LD V' LD LD 0 C7 0 l7 W i LL o 1n = o O W O N z y Q W Q U t � w U N C d C 0 U 0 0 o d s � o � 0 o ` 0 0 3 aj F � z o � U O O U � r" a < o 00 i � a s _ Y _ O U w 0 a� m 0 L NQ� 1.1� 4 i I , o rn V LM CD CD r_ 0 U 0 0 v a to F- 0 L 7 N� 1.1� ztA § k 2f L u (A / \ \ f 2 LU § u < u u a « LL \ 4 2 u 2 § LL tA c c \ o 2 L / u r1i® u u a / § § & » » Z5 2 LA < � w ) _ _ & & j j K \ & } } u } LU � c x � u 2 Y LU 0 ± 2 U- � ® ,A r4 2 \ & / 2 o / \ ] \ 2 0 - / \ \ \ F- 4 > 2 z E t o ¥ > LU } u 0 \ \ \ - § @ q & - / a) \ \ j u ) 5 ] ® 0 s o / / ) [ \ 2 e \ g \ � 2 � / r \ � / � ) 0 CL m \ \ Gk { / \ ® � / 3 J u g ® s q o » -0 � 2 ® � § e L 2 % E E i : > e - ] 0 3 / & / [ o t } / \ g § u & -0 0 y 2 U - -0 * ` e - > y / ) 3 $ co ] ± ¥ ° u E 2 LU \ ] c © E t \ 2 \ u ( L \ \ 0 t 7 / 2 2 c § m u 2 � \ / 6 $ : o ® 7 u z } j \ / \ & \ ; e \ \ » . / \ 6 ! 2 u u / \ } } / 7 } / ] 0 2 j \ - / ai L / R S -E ] } 0 3 a \ z \ \ \ \ \ ztA § k 2f L u (A \ 5 0 \ / / 2 � a u _ _ _ LU C \ = e 2 § LL @ § ® coo 2 LU w a u Q \ \ § � 4 - o / \ \ 7 7 2 2 ) E E 0 § > ± ± ) } } LU LU c I L \ e � � 0 / J — U- L _ - e = o } = / cc Nui IE \ \ u ° F ! _ _ 7aj! / � ƒ § 0 _ 0 _ E \ u 2 § / / _ { \ C � 2 \ \ / u \ \ { \ \ _ § 3 ® ƒ \ \ k \ \ ± / { Ln e 0 e y / k 0 e t . _ $ ) _ _ / / u > ± mo / \ 2 r \ § b § \ 0 -0 - - \ ^ u 47 � a -0 § / / E \ 0 § \ \ § u R m5 3 / a 6 / a 6 ` k ± $ @ / \ % z g g _ : � ® § -0 ® a . to ° ) / g on % _ \ E 2 2 - - k ; _ * / i y r = » 2 @ = f \ » : ] � l � u & t \ $ � \ � � ) � < / / \ \ j } \ 3 I t \ \ j A \ ® � } \ a a /\ % ] \ } \ \ CD § \ \ \ F- z to W W c Z Q Q a = W U 0 Vf O O 0 0 O LU W O n O O u1 W LL O I, r-I O r-I O ^ cI rI d N O O 1O x CC 1 LLin G W O O O Q O W LL O I, O OO a-i O N o Q r LL G L 01 T aO- (Q (Q z V V C m m bA w w aJ N LL i aJ d W J W W N U W LL W LL LL ON N Z C Y N ui tC U N N H Q U W } J U Ln N LL � � O O U _ c c ca ca aJ v c v LL E aJ LL t 4 aJ O — IL O LL O W O i N LL aJ L ai o 0 L w u 3 V * > Q v o un a _d ui n V V i W T T T O O O z 0 C 3 N Z � 0 m Ln Q Ln Ln Ln Ln 4 i I , Elmo CD CD 0 U 0 0 v a m 0 L 7 N� 1.1� z W LU 2 cD Z Q Q W V O O LU 2 O bLA O O O O O rn LU LUV C7 O t N rn�o 00 O Ln Ln ^ m o � V m It - 00 d N cI 7 v C p[ N V a } 00 LL Ln O O O bLq O O O O O W c-I C u ca -4 O M Ql O LU W M C'J L M ci M In N LU LL m o 2 U m � -1 O 00 d N 7 0 LA C a N 00 V LL cI tB to w E C cv (a O N N 2 2 d d d N N d d d >- W U J Z W W Q U H V Z W LULU LL a � _ p c Z J N W pF- W N W N N Z LU J M � a p U rn � ui 3 v N V LL v C D ai LL O C Y O o U a U CO Y Ntw E N O N n d n y N O C 7 C LL V ) 2 C Y 41 ra O_ C O O LL a t p v v x Z W O dA Y E LL N a 3 N C C U O O N L N �n C O N - N N LLO 3 O Q LL LL 0 CO 0 x 0 (DC:LLU Op Op Y z Y L O 0) O (v (aC Q (6 O [6 N 0) d C N N V C m C o K LU :tf x x w d U U_ C Ln Q F F H O C O N 3 0) 00 N r- M z lf1 V1 O O O N N N N N O O O O O z § k 2f L u § � 3 { \ 2 � } /\ \ ` / ` ` ® t ; E1 z $ § § \ \ ) \ o6w \6T \ _ - c ) g `\ E ~\ jw § � ) \\ \ ° kE ` U. § � i : ) _ { ) _ { / � LL \ \ � oo \ \ \ \ 2 \ \ � } } U -J 2 L LU « u E g 2 L _ : Q 2 0 u Ln \ M / \ � / / Q j � OJ \ \ LLI ƒ OJ LU LL \ OJ k \ / j { \ / / \ cr c & / \ \ } CD \ z § \ \ LU m m !� �� �� %�� � � �, i � a ._ s � Y Y 0 U w 0 a� m 0 L NQ� 1.1� 4 i I , L V CD CD r_ 0 U 0 v a • - F- 0 L 7 N� 1.1� F— z W iy Z a a LLI V 0 v� o W W W -i H LL N O � a N O �o p� N a } LL LLI In W 0 tN W LL a 1O O N C LA Q } LL W t z w 0 W W = u u LL LU °r O Lu LL > N LU p Z � N O z ° L) LLI N N W U � J u LL E 12 to O a v c W ro W m LL ry H O � C LU bo O z u U Q � o J J y W i u r N = H � r C L z O � aIrn Ln 4 � I� V co V LL ton m rmCD r _ 0 0 U 0 v a m 0 L 7 N� 1.1� z LU CC LL, L 3 � LU2 2 ) � \ -t ) ) [ / / 2 2 r4 > coccoo cc C. C. 0 8d \ ) » \ \ 2 ) ) / / ) \ 4 LL § cl cl u 22 � 2 2 2 LLI q � « � Lu Lu LULU C4 LL > / k k � LU \ _ « « - LU Lu z k \\ 6 E « LL 2 � _ \ - C) %) ) \ _U 3 { ! w U) D j2 3 ) -0 {\ 0w ) k k \ (} f ^ / ) } / = E ® ®` ƒ ( e : « - = o A \ \\ 2 ( } � ) § I> ! #5j \ - - . _ /j \/\ j ) F- ) a CD & § « ) ƒ ) ) z § \ : � 3 \ � cc CD LU 2 [ \ ) ] ) ) ( 2 ) ) 2 2 r4 > o § , , z \ } j r \ LL LL \ E _ = E } {t - 2 LLJ � � � q - « � LLu u � u > _ LU L Ln LL > / b k k z « � LU v � g = LU � . 2 § _ E o - - _ J \ } u } } \ o ! /LU \ - - } ) \ CD a \ & § « \ \ \ \ \ \ \ } [ \ z LU CC LL, L 3 � § d \ \ ) ) j ) / / / \ j } / § / / CC r4 > Ld � w , m _ _ LL \ / \ 4 _ LL E � 4 § u 2 q LLI � « � L u Q > LU LU C4 LL > / b k k LU V) 2 « � LU / ) u u 0 � ® g LL \ 2 Z ) / { } / � 0 ( { \LU ( \ 2 \ zzo \ � �� G � ° : \ _ � k * \ { ® ( 2 - § , z \ U \ \ \ \ \ \ o LU \ \ \ } \ \ 3 & - / , ! u\ F- { u ) a CD & § a 4 i I , o V V LM LM E • - CN N w m co (A V L 15 _ 0 U 0 0 v a to F- 0 L 7 N� 1.1� z W iy F- Z a a a = W U 0 .� .� o m m m m m o 0 0 LU O O O O O LULL, N (ALL O � a N O �o � N a r LL 0 o rn o O O O N M M N m M O O LU O O O O O Oi 0 W N W LL H d N O LA a � LL N F bOA b�q bhp Oaq 0�q C O Zun a a a a v o W W = a a a a a V � a > 0 v cr. W W = L U JLu (/) _V W `V LL W O Z V LC 0 `o Z N U W N N o 0 a 3 W Q W v o Z C W cn 3 co W Q p v v � W V E to c LL LL —° an s Y O O N L T 'n EO c ate+ u v N 0 3 NU ti O i c Q N O O v N C O Oa vOi E U 4 bq p £ m "� O O� .tit a c > w LUO O Q _ E rco O_.O Y R N LU O Vt Q E m Vl LL CA a' a on Y o g u `' C Q Y a E O u C O_ u mN N O O O Q N3 N N C i C '> C O. O. LU v v v v c w C N p N z d 2 O O -O lJ O V Q C C C u m N O p W v a a Y = � u LL Gf 0 3LZ a w C C L O � O � F M z O a V1 u'1 V1 V1 V1 V1 O z ) k - - - < § v \ \ \ 2 2 LU , §§ 2 m Lj- oLU � � § o § 2 � Ln � § U m 2 LU L U LO in U UJ 2 z � N O z LULU ui u � 2ui ui k � ui � � LL LU � } ! - §LU LU : e ) x\ k S ( \ § � § a `Cc � ¥ _ » J ] \ k w § 0 k z ) k } � L u 2 2 LU C LL 2 m LL 2 LULu LU § LL § LL 2 � E - - - - - � Un � §LLI � _ � _ � _ � _ � _ Q � _ _ _ 2 LLI L U w LL > LI 2 z \ N O Z L LLI L - � �LLI � � » LLI ( E � « - Lu \ \ \ LLE ) / 0G\ _ ) \\ > CO ) / /) { ) � � / # # LU ;z < 2 2z \ ' ( k } ) § > - - - ' a : / 2 l0 , § ] ! ± LU LL x ) ~ { § ` < - a - z ¥ « ) LU LU C ) k 2 K \ CD w § 0 ol k z W iy F- Z a a a = W V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 � o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 rl N .-I l0 rl ti N ti M C N I� C 0 W V1 lf1 l0 N N N N N W LL H 0 d N O l0 � N a r LL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 I� tr1 Ol C N Ol C M O O I� O N rr1 N h C 0 W ci l0 N N N N N W LL F d N LR a � LL V d V U U V U V U V U V U Un W ? a a a w w w a w w w w w w w w w `v W J V = a a a a > 0 cr. W W = L V JLu(/) V W `V LL W ^ > b0 n cc G O E c 3 Z N m ' W a a v W N N ° �/ u ° — X v 4 SW a v = 3 L Y y0 W `m a N Y C u W N coJ o a N to W p< Y 0 pC N Q ¢ p s v v LL 6L Q O O � Q N 3 J �. E Q C C u m N u Y Q `- Vt � 0 0 ' �7 LU �_ m U 7 2 K v�v° > Q > > > Z n vT N LL {A C7 Z C N w Q O z p > V a O W d N C C 7 N F z O V U a z W iy F- Z a a a = W V 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 � o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 io a M a oo vi vi ti io m io ,� o0 oW a 0 vi of N m 00 Q W to N N lD (Ym1 r W LL H 0 d N O l0 � N a r LL 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W C V1 C m lD m m W 00 n a n m m N m Do Q W l0 N rl N lD m ci lD W LL F d N LR a � LL F L L L L L L L L L L L L L L L L L L L L L N W j W J V � > 0 cr. W W = L U J00 Lu(/) _U W `V LL W n O Z N 0 Z N U W N N W Q 2 W W c Q W ° LL LL v E o co m c pq E v ,� — v C Q O T v '� 'i N t0 C O v v U1 > Q CO O L N t O OJ N OJ tea O U Q O E N W W Z Q Q Q Q Q 0 O w w w (7 l7 Z Z Z Z LL p CA H V_ C L O z g U o W d cN m C p C 7 N F z 0 V U a z W iy F- Z a a W V 0 0 0 0 0 0 0 0 0 0 � o 0 0 0 0 0 0 0 0 0 LU ry r rv1 n m I� 7 m LL, N m W LL H O � d N O l0 � N a r LL 0 0 0 0 0 0 0 0 0 N o 0 0 0 0 0 0 0 0 N l0 N l0 m r, m D0 W Q N M W LL F d N O LA a � LL F L L L L L L L L L V 1 W w w w w w w w w w W J V � > 0 cr. W W = L U JLu(/) U w `V Q 6L v n yLI I� 3 C Z x v O 0 N � z N W W N v N o � � a Wa W a� o ui a_Y J o W w C Q Lu V v N N O..22 LL t a ro � a�i o O p a Y Y E o E N U pq v1 Y LU w LU l7 = z 0 LL z J N CA Q C O W v O z g U w J O W d cN m C p C 7 N F z O V U a !� �� �� %�� � o M y„ a ._ s � Y Y 0 U w 0 a� m 0 L NQ� 1.1� 4 i I , J 401 CD CD r_ 0 U 0 0 v a m 0 L 7 N� 1.1� F- z W iy Z a a LLI V 0 0 0 0 0 0 0 0 0 � O O 0 M O ni O O O O O O N LD W U U U 6 6 C) 6 6 NJ LL to o �a H O N a O to a a a p[ N a } LL 0 0 O O O O O L(1 O O p O O O O O O N Ln LWJJ U U U M � O O 6 Ci 6 W LL ca a ca dl0 aO aO u O a a Ln a } LL E 0 x bon bon E E v v W H O Z x o E E * * a s 0 00 _0 a s a s W x -0 N Q U N W N W M LL } DC N Z N O m J p W76 +� OC a La Q E .� } o U J O = E a u m z o {n `^ ca LL U � v � LL �' u O '^ J ra Q N c6 asi �a C7 w 0 3 a O O b0.0 O = O j V O V V 2 �� b b0 W on ++ ++ 1 ++ \ bA N O C — C u C E O E — v LL v ca a) co a! — a-+ X of ° E c E Q E L w 3 i U U U U d v cl Q O ca (a O ra v C Z 0 E Y C W N Q O Q N Q ca ca d E = c� O O z bfl a) ba (U on a) U U U — O O N O V J OfOC OC Q !n !n cu U Z Li m U 0 J (a ca ca m L U N b0 d 3 m o O O Z C w C 3 N z O O O O O O O a Ln Ln Ln m Lfl Lrn Ln F- z W W N N N N N N N N Vr N N N N N N L.LL L LL LL LL LL LLL LL a2 Z Z Z Z Z Z Z Z W 0 *' O O 0 0 U1 O O UJ O O O {n O O 0 0 bLA O O bLA O O O W U N f6 W LL (6 ci m ci ci L V CO L -;a- N N H U N -i U -1 O n O O a. N Q Z Z 0 tD p[ N a } LL LLI W LL a 1O O N C LA Q } LL W = 0 0 0 0 0 0 0 u O O O O O O C Z Q � :3 (1) w W U N W CY) W M LL } DC N Z N 0 CC lC H a J N W n N N � OC � a W � J "O V O 0 LL � 0 v v v 'blo > a > w X w N LL -O w -O > W > w LL O f6 O U_ {A C C C C > Or K N C O �n + O N C ++ U U1 cc U1 C J ro p LUn uO W E E VO O - O � 0cu � Kz O 0O 0O Z OC U Z Of U Od J ], ++ bO h0 W .— Nv 7 (U a) 7 N l6 C ++ U O' N U1 U Q H C cG V1 Q 22: N U w w C L 3 N z Q O O O O O O O O Q err) err) � � � � � � !� �� �� %�� � � M y„ a ._ s � Y Y 0 U w 0 a� m 0 L NQ� 1.1� a lil V m LM V LO V t� L 0 r _ 0 U w 0 v a to F- 0 L 7 N� 1.1� k § k � ) 2 \ » » \ \ § ` § @ z < \ u z k § Ln Lu � ƒ ƒ ƒ ƒ ƒ ƒ ƒ u_ § >� 0 3 LU z L E D N > § 5 u k u 06 N LA z o / Lu u LA a - } \\ \ \ / ` _ ) 3E : ) ) t E - - 2 o } \ ^ ®) 2 � : : : : : ! _ [ § 23 _ - \\ z % cc ( ( { / \ � k � z Z cW C Z � Z Q Q a = w U p m o 0 0 0 o as o 0 0 0 o m o 0 0 0 0 ou o 0 0 0 0 of `m io io vi � ai f0 ry o0 m o r`a a a a w W V V N U N V N N N A LL O O O O O N Z Z Z Z a O w = N m o 0 0 0 o v o 0 0 0 o v o 0 0 0 o v o 0 0 0 0 ua o 0 0 0 o as o 0 0 0 o m o 0 0 0 o w o 0 0 0 0 of r`a a a o N a ri vi iri � `m N N N vi vi `m v v vi of a w a a m f0 rv � io io � � o o co co a s p W U N N N V ry U � V N N N HLL O O O O a 1D z z z z O N Q y ZLU o 0 0 0 0 C7 o o o o o o o o o o Z Z 'o 'o 'o 'o o a Z = _ _ _ _ _ _ _ _ = vvvvv {n W = a a a a a a a a a a IE IE IE lw WO WO a a a a a W J a a a a a U_ D > 0 cc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U N W Li o o o 0 Y = _ o o 0 o Q V N V N V N V N a o V r U V V N N b0 N N b0 N o N b0 W b0 O O O 2P O > - > - T - > O O O 2 2O O` O 27 - 0 = - o j a _ O o ro o ?oo a do - o - a - a 0 7 = N � ? d N C 0 7 � N O o - O o - E O o - O o - .o E g o .o E g o .o E o .o E o m b E . m E ,. m t E . m E `o o v v 'o o v v `o o v v `o o y v ou a a o u a a o u a a o V a a N O Z a+ a+ '�n �n o Z a+ a+ 'inin O Z a+ a+ '�n �n O t v v K K N L N N K K N L W W K K N L v y o o o '" '^ o o Y o '^ '^ o o O a a a a a a a a a a a a a a a a a a a a a a a a w W o 0 o o 0 o o 0 0 0 0 0 0 O O O o 0 0 O O O o o 0 0 g oocDcD000 o0tDtDtDoo 0cDcDcDcDcD EcDcDcDcDcDcD 0 u n 76 _ r E Y '7 C L H Z O ar ry r ry z Z cW C Z � Z Q Q a = w U p v o 0 0 0 o v o 0 0 0 o . . . . . . . . . . . 0 mo a 0o au o o000 a a o nu00 co 00 6 f0ouo0000 of `m i 6 i 6 � of w ry ry N m o ry m a a p w n �o n m m ry m a n f6 w W V V ~ U V A LL O O O O O N Z Z Z Z a O w = N v o 0 0 0 o v o 0 0 0 o v o 0 0 0 o v o 0 0 0 0 oa o 0 0 0 o an o 0 0 0 o m o 0 0 0 0 00 0 0 0 0 0 of � m m a a `m o ri ti vi iri � w p m ai o 0 p W U V ~ U V N HLL O O O O a 1D z z z z O N Q y U Z LU (D to o o o o o o o o o o o o o o o o o o o o o o o a Z D . vvv . . {A W a a a a a a a a a a a a a a a a a a a a a a a a W J U_ D > 0 cc W N U � N W LU Z LL D N > N � N O °�° O Lu 06 N LA Z OLu w J cc u U H W Li o o o -E o T.Y = _1. _ _ aI o o o o Q V v V v V v V v d a v oo a v m a v m a v o0 2w 'o _ > i2 _ o 2w o o 2 o o ? o 2E o o 2 o v a v o ? _ o a o� ? �Y O o - E O o - E O o - E O o - v E `m " o .. ,. v " o ,. `m " o ,. - w o 'o E u .o E z u 'o E z u v .o w E z u o U o v v o a " o v v o a " o v v o a w o v v o � u a a '^ o z u a a u '^ o z v voi s v v °°voi s v v � f6 voi s v v o.s v v _ a a s a s y W Y O O O O O O Y 0 0 0 0 0 0 - 0 0 0 0 0 0 0 0 0 0 0 0 O Z C7 C7 C7 C7 C7 C7 C7 l7 l7 l7 l7 l7 16 U C7 C7 C7 C7 C7 l7 C7 C7 C7 C7 0 d u m F L H Z uo o o o Q m m m m z Z cW C Z � Z Q Q a = w U p v o 0 0 0 o v o 0 0 0 o m o 0 0 0 0 0 0 0 0 0 m o 0 0 0 0 on o 0 0 0 o m o 0 0 0 o m o 0 0 0 0 v rry ti r o n `m o o .-i ri v ry ry ry w w oioio m m m 0 m m o o N ovvmo0 o I I to LL O ti ti ti O N N O N N 0 O N Z Z Z Z a = N p[ N v o 0 0 0 o m o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 uo 0 0 0 0 0 ono 0 0 0 o m o 0 0 0 o m o 0 0 0 0 of r`o of ai � m o `o rri rvi o0 o m ri a vi ry � � � o vi v a m a R n n a m co N N io io p w o �D tD N N m u m m m m o o a a m m m u N 0 ti c-I N O 0 d w z z z z O N Q y C 01 0 0 0 0 0 0 0 0 0 O O O O O a Z vvvvv vvvvv vvvvv = _ _ _ _ _D vvvvv vvvvv _ _ _ _ _ {A W ¢ T T T T T T T � � 1c 1c 1c rc Ifa a a a a a W J `v `v `v `v `v v `v v v v U = a a a a a a a a a a a a a a a > 0 oc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U H W Li o 0 0 0 N - - - - Y = M._ _ _ aI o o o o QV v U v V v V v d ate+ 7 ao+ 7 a V Nv o0 o v no v ao o a v m O O o C o Ey Y Y } Y Y } Y - r Y - Q 2 v0 2 O � 2 O 2 O 0 0 _ o °1 a o w a o 4v a 0 0 o O — o — o — o o r. c °' i o E v a` o 'o c °' a o u o `v O o E 0 O o v E o_ O o - ` E O o - ` E a v o v E u o 'o v E u o a o v E u ` a o v E u o v v $ 'o v o 0 0 `-' `o w o o w w w N v u a a u a a o rc u a s rc u a a a o o z w v o z c c v v r a s a s E N Y 'a 'a c voi s w rc rc LL m `^ i7 i z° z° u i z z o > z z t > z z = o v N O W O O O O O O 0 0 0 0 0 0 O O O O O O - o o o o o o O Z C7 C7 C7 C7 C7 C7 to lD lD V' l7 l7 C7o v3i C7 C7 C7 C7 C7 C7 Q C7 C7 C7 C7 C7 C7 d g u .2 m F O Im H Z O o Q v) z Z cW C Z � Z Q Q a = w U 0 v o 0 0 0 o v o 0 0 0 0 0 o v o 0 0 0 o v o 0 0 0 0 m o 0 0 0 o an o 0 0 0 0 0 0 m o 0 0 0 o as o 0 0 0 0 of ry � o io r'o �'a w W V N V V V to LL O O O O O N Z Z Z Z a O p[ N . 00000 . 000 0 0 00 . 00000 . 00000 oa o 0 0 0 o as o 0 0 0 0 0 o uo vi o 0 0 o as vi o 0 0 0 O W U N N ry V ti U H LL O O O o a ° z z z z O N Q y U Z LU F O O O O O O O o o o o o O O O O O O O o o o o o a Z {A W a a a a a a a a a a a a a a a a a a a a a a a a a W J U_ D > 0 cc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U H W Li w _ -E _ o o o `o T.Y = _1. _ _ 1. aI o o o o Q V v V N V v V N d a v oo a v m a v oo a v m o 2w o o 2 o o 2P o o 2 o _ o ? - a o E = v v = v v v O o - E O o - E O o - E O o - E o .. " " o Y " " o .. " " o T a .o Y E u 'o Y E z u .o Y E u 'o Y E u `� E •' •' °a' a' 'u E ,- ,°�' m b E .. .. m t E ,. o O U O N N O - o '. '. V1 O O v v ^ O O ry f o u a a '^ o u a a = o o > o z o z v o z o z LL o o o ' o o o v Z a¢ o o o y o o o W O O O O O O O 0 0 0 0 0 0 � p 0 0 0 0 0 0 y 0 0 0 0 0 0 0 Z C7 C7 C7 C7 C7 C7 C7 l7 l7 l7 U� U� K Q i zd y Z l7 l7 o o o o Z o l7 l7 l7 C7 C7 d u a J W LA o a a C L H Z Q O o o Q m m m m z Z cW C Z � Z Q Q a = w U 0 v o 0 0 0 o v o 0 0 0 o v o 0 0 0 o v o 0 0 0 0 m o 0 0 0 o as o 0 0 0 o m o 0 0 0 o m o 0 0 0 0 of ry m o ry �'a a io o N a r`a iri .-i ry m `m � a w o ri A LL O O O O O N Z Z Z Z a O w = N v o 0 0 0 o v o 0 0 0 o v o 0 0 0 o v o 0 0 0 0 oa o 0 0 0 o ua o 0 0 0 o m�n o 0 0 o uo vi o 0 0 0 of ri vi io of `m m vi vi of r`o vi c-i o m M r`a iri m ai V HLL O O O O a 1D z z z z O N Q y U Z LU (D tO o o o o o o o o o o o o o o o o o o o o o o o a Z vvvvvv vvvvvv vvvvvv vvvvvv {A W a a a a a a a a a a a a a a a a a a a a a a a a W J U_ D > 0 cc W N U � N W LU Z LL D N > p Z N O 7 O Lu 06 N LA Z OLu w J cc u U H W Li _ _ _ o o o o T.Y = _ _1. _ 1. aI o o o o Q V v V v V v V v d a v oo a v m a v m a v o0 2w 'o r _ > _ > _ > i2 _ o v o o g o o v o o g v o o ? a _ o D _ _ o D a _ o ? a d o - p - d o - a o m O o E O o E LL O o E O o " E v " o `m " O m Y vo 'o w E � u 'o . E A U o a .o T E � u w a .o . E z u om u E •. ,. a2 L h E ,. ,. N v E .. ., v `o o v v 'o o v v `o o v v o `o o v v '^ o Y I a LL '^ o Y a a E '^ o o z Y a a N o a E o-Z v vw w �_ N-Z v v ¢ N-z v v ,�., a s o Y a a Ow o 0 0 0 0 0 o 0 0 0 0 o n o 0 0 0 0 o n o 0 0 0 0 o O u yi a a v v r v v m m C L H 0 uo o o o Q m m m m cW C � Z W W W N N Q W V 0 W 0 0 0 0 0 N 0 0 0 0 0 O O O O O O O O O O O a9 0 0 0 0 0 b9 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O VI N � 1p N � VI t0 l0 N I� W Ol tp N 1p M CO Ol � � O w W V V 01 to LL O O O N Z Z a O p[ N v o 0 0 0 o v o 0 0 0 0 0 0 0 0 0 0 oa o 0 0 0 o an o 0 0 0 0 0 0 0 0 0 0 w N � ry io m O W U V of O N Q y U Z o LU F O o o o o o o o o o o o o o o o o o o o w a Z aaaaaa aaaaaa aaaaaaaa " {A W a W J v av U_ D > 0 cc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U H W Li w _ -Eo o N - - Y aI o o Q V v V N d N v oo N v m 0 0 o o o g o - v v 0 .0 t E 00 E t E v o 0 .o E u o E u v v a N E ac� c� 4r o v v O O ai () zU C7 C7 C7 C7 C7 C7 6 6 6 6 C7 C7 a m vo U l7 a m O a a _ d U c L CD H Z uo o 01 01 01 l0 01 z Z cW C Z � Z Q Q a = w U 0 v o 0 0 0 o v o 0 0 0 o v . . . . . . . . . . . of `m n ti ry m a �`a oo m o ti ry a vi n ro vi io o ry a w W V ~ U V V A LL O O O O O N Z Z Z Z a O w = N v o 0 0 0 o v o 0 0 0 o . o o o o o . o o o o o uo 0 0 0 0 o m o 0 0 0 0 00 0 0 0 0 o an o 0 0 0 0 O W V � U U V ti ti ti HLL O O O O a 1D z z z z O N Q y U Z LU F 5 5 9 5 5 o o o o o o o o o o o o o o o o o o o o a Z vvvvv vvvvv vvvvv vvvvv {A W a a a a a a a a a a a a a a a a a a a a W J U_ D > 0 cc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U H W Li N o 0 0 0 Y -a o M. 0- - 0 V V V V Q N a9 O. N W O. N a9 O. w o9 V1 � _ ✓1 � _ v1 � _ V1 � � t � O O m 2E O O 2i o o - O o v E O o v E O o E v EO o E v E o v v o v E m v v o v E m u o v ° v E v vo v E u - E - E v E c c o v E c c Q o o o o a o a z w E o n z c v o v a z ° c �v �v E v a z c v w w N 0 o o '� o o m - Y o v v o o G ° •- f f m o u r rc rc z z m o 'u r m m z z o v 'u r m rc z z O v u r rc rc z z O � m \ I ry m a in m in m O O a a a a a a O a a a a a a Q '" a a a a a a ¢ O O O O O O a, a O O O O O O O Un n n n LA v -o v a v -o o a o a v_ o v_ o m 3 v 3 r L CD H Z uO O O O Q m m m m z Z cW C Z � Z Q Q a = w U p v o 0 0 0 o v o 0 0 0 o v o 0 0 0 0 m o 0 0 0 o as o o o o o m o 0 0 0 0 of ri io io � of ry oo vi iri � ry o ri m w W V V V to LL O O o O N Z Z Z a O p[ N v o 0 0 0 o v o 0 0 0 0 v o 0 0 0 0 uo 0 0 0 0 o as o 0 0 0 0 00 0 0 0 0 0 of r`o o vi m a vi ti � N m a r`a o o vi iri � p W V ry V U O N Q y U Z LU (D to o o o o o o o o o o o o o o a Z vvvvv vvvvv vvvvv {A W a a a a a a a a a a a a a a a W J U_ D > 0 cc W N U � N W LU Z LL D N > N N O 7 O Lu 06 N LA Z OLu w J cc u U H W Li N o o Y = _ 0_ a o V V V d 7 7 o 2 o o v a o v a o v a O = — O = — o = o ' - mom — 1 aa❑ — " � ^ mom — " O o v E O o v E o o o v E E a a o v E u a a o v E u '^ w a o v E u E ° u a w o a u a a " o u a Vl Z o N z v Q m o v v 0 0 m o N v o o ❑ v o v ry o o O u r m m Z Z o u Y m K Z Z z u r Z Z O p m io O \ ti ry m a in in ¢ ti ry m a in io (� a a W a 0 o o o o o ua o o o o o o a o 0 0 0 0 0 0 g r L� L� sTLDu) u) � Lr) L as N > � > N > m U n n n F- vi -o v -o v_ v o o v 3 Lz L CD H Z uO O O Q m m m z Z cW C Z � Z Q Q a = w U p v o 0 0 0 o v o 0 0 0 o m o 0 0 0 0 mo000o aso0 0o oao0000 of `m a io ri m vi f0 ri io i � oo N co vi io � ri io io io f6 ry ry n n n w W V V ry U to LL O O O O N Z Z Z a O p[ N v o 0 0 0 o v o 0 0 0 o m o 0 0 0 0 uo o o o o o as o o o o o m o 0 0 0 0 of r`o N a vi � m r'o o vi m a ui ri � N m a w a �n � � � ry io io io f6 ry ry n n n p W V V ry U O N Q y U Z LU F > > 3 o o o o o o o o o o o o o o o a Z vvvvv vvvvv vvvvv {A W a a a a a a a a a a a a a a a W J U_ D > 0 cc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U H W Li N o o Y = _ 0_ a o V V V O O � O o _ 2 o 2 o 2 o o °' a o v a o a o o o — °' a o O o v E O o v E O o v E 2-g. vo v vo v E c u Y Y u a a Y Z v U } K K Z Z O V Y K Z Z U > K K Z Z 0 p ¢ ,� ry m a in io z ,� ry m a in in Q 0 Q a a a a a a a a a a a a a a a a a a w W -O O O O O O O 0 0 0 0 0 0 o o 0 0 0 0 0 g r = ID00000 as N B N > u F- vi -o o -o -o r v 3 v w LT Lz L CD H Z uo o o Q m m m cW C Z . . . . . . N N N . N N N UI Q d = o o o o o o o o o o o o o o 0 v o 0 0 0 o v o 0 0 0 0 0 0 0 0 m o 0 0 0 o as o o o o o 0 0 0 0 VI rl N 01 m I� N a tp O h N 00 � � N w W V ~ V N N N C to LL O O N N O N Z Z a O p[ N w ��jj ��GGMM a w z z O N Q y U Z o o o o o o o o o o o o o o a Z _ _ _ _ _ _ _ _ _ _ _ = w = = {A W W J U_ :) W N U � N W LLI Z LL S n N N O v O W H 06 N Lu LA Z O w J o u U H W Li co o N - - Y aI o o Q V v V N a Q N b0 O. N b0 O O m O 2P Oi O` O 2 - - p _ O O 7 N _ E O o E T E O o E 'o Y E V 'o Y E V m m b E .• ,. m b E o � U o v v o a W c Y p O O v aT+ =O 0 0 V LL C O V O O E a a a a a a a a a a a a o - o LL w E O O O O O O 'j ra L Z o l7 o o C7 C7 C7 a l7 l7 6 o o (D 01 F l? LL g z Z u E -E E Z - - 7 r g ¢ o c L CD H Z a r r r r k § - - - - - - - - - } � \ \ \ \ \ \ { { { } / / § § / § / / ; 0/ § ) \ )\\} \ (\ } y § 6 & # \ § } } } } } } $ $ } ) ) } 0 � < \ z - - � - - a § w . Lu ! ! ! ! ! ! ! ! ! ƒ } \ } \ > LLJ 3 LLI z LL L E S N > r4 § § \ S v 06 N LA z o / / LA wLL k a \ \ bB LT _ - \ ƒ ) ) ) ) \ ` / \ _\ -a -a-a ) k \ \\ t o § r : 9 ) -'FE j ) \ _ ) ) \ { { LA § k a a: § : \ } \ ) ) \ � k 0 z cW � C Z � Z a = o w U � p 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 of � ry io ri a io 00 rb m of vi o io io � N LL O � LL N O w = N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 In vi o M o 0 0 o vi N I� � w a a o o io 0o a p W ti N N N C W LL a 1D O N Q y U W F o o o o O ~ L L L a Z = _ _ ={A W a a a o W J r U_ D > 0 cc W N U � N W LU Z LL D N > N O Lu 06 N LA Z OLu w J cc u U H W Li N Y a a Y = mv� -o a m > � � v o a o v a o c o % `o _ v o m E +cp fl- o _ a p O ptot 0 N LL \ c o w ccw LLcL -2 v v v s ,16-, z o lv = a O w m w u U O w o v o a v E o ti a LL, otf w W c c c o o E t Z u' u' z z c � 2 v a u In I'n �o U Y = vLi u In d g v v w L. s cc > u u u m E W _oLA H a — a O a C L H Z up p O Q r IN m z cW � C Z � Z a = o w U � 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 of vi vi io ry a vi o ui � � ui ri ry m r.i a � o .-i w w m N LL O � LL N O w = N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O W r-I h N N N ti � W m � vl l0 W LL a 1D O N Q y U 3 3 z - O O O = _ W o o (� - - - « — — o 0 o o s s s s s s a Z a = z = N www 0 aa � a v � Q � as {A W a a W J a U D > 0 w w W N U � N W LU Z LL D n N O Lu 06 N LA Z OLu w J cc u U H W Li w N Y a a e El E Y L N o N 3 v x v N r L v a Y L C L 3 � ry ry :2 v L — � ry ry r - ro m o a r N E 3 E E c z E I N W 12 i E E O p G_ N 3 N r +• LL m a V1 z a E - O O L N o0 o "' N -o O O E '6 .2 W N N a U! O n N 1p N v O C < O o G < v 0 g v a o a ti c r n a z > n a z m o Q L U O m o Q Q Q Q C L H Z O a a U o o m o m am m m 11 11 k § 2 = §0 z / k , , � ID \ ) \ \ ) ) } } } ) \ 2 k a § § 2 >� 0 3 LU z L E D N > r4 § § 2 S u 06 N LA z o / / LA wLL � « a ~ � \ \ \ \ / { v ) \ \ } \ $ \ § \ ) \ \ \ / / ƒ \ \ 3 3 } � \ � k \ d ] \ \ ƒ \ Im} \ } ) } \ zz \ \ \ 2 = z \ z z b % / # / yRa / ) » ( ) \ [ § & \ § ` § @ z < \ q « § Lu k > LU L 3 ` LU z L E D N > r4 § � § E S k u 06 N � \ \ z � o / cc u \\ § LLo : } �tj z( m \ \ « - tf o ( - / \ / } ) o w o 2 ) / I co .- - 11 - - o § A, ) - z � \ \ { \: 000 \ { ) \ § § 0 3 ± ± 3 / / ) j< I_ _ $ \ � k d z Z cW C Z � Z Q Q a = w U p v o 0 0 0 o v o 0 0 0 o m o 0 0 0 0 0 0 0 0 0 m o 0 0 0 o as o 0 0 0 o m o 0 0 0 o m o 0 0 0 0 v o 6 goo rci ni 6 c.i ri ri of o0 w 0o 4 m io v a in co w w m N o w W V N N C a V1 V N N Vl U m m v uD W U N N V n to LL O O O N N N O O N Z Z z z a O w = N v o 0 0 0 o v o 0 0 0 o m o 0 0 0 0 0 0 0 0 0 uo 0 0 0 0 o ca o 0 0 0 o w o 0 0 0 o m o 0 0 0 0 p W V N N C C V1 V N N N m V) U m m M V) CO U N V 1p HLL O O O O a 1D z z z z O N Q y U Z LU awwwwww wwwwww wwwwww wwwwww W J U_ D > 0 cc W N U � N W LU Z LL D N > N g N O LO OLu H 06 N LA Z O w J o u U H W LL no uo m an cc _ _ _ — - N m m a m a m a d o o z o 0 o z `o o o z o o o z o z o v v z o v v z o v v Z 'o v c t ti v v O w2 v v w w v v v w oo w o v v w w o w a a' . Y > > 0 0 > Y v v ry o o D Y w w v o 0 u z z , u z z � v O OW a C o 0 0 0 0 o o o 0 o o o O o o o o o O -6o o o o o o O u H a 0 C L H Z O O Q m m k § k � „ § ( � � „ : cD & § § @ zo z \ \ \ ` � e1 k B q , ) « § Lu � { III u § >� 0 3 LU z L E D N > / LO S u \ 06 N L { z � o / Lu � \ LU LL f f r} j 2 22 \ ] { { \ � \� \\ - - - - - - ` { \\ \ \\ \ \ \\ §\ a - - - - � 2 § zz : u =w =w zz _ { EEEE J k - o § 7\ \ \ \ ) \ ) : : : _ _ = ul ) _lu a \ � \ lo k § k � m � \ ( k § 2 � { k LU « \ \ \ \ \ \ Ln Lu � u_ § >� 0 3 LU z L E D N > r4 § § / u u 06 N LA z o / Lu u LA wLL � « a \ / \ _ \\ 2 e { z - - o = § § ) \ - \ � k � 4 i I , V co LO LO CD y 0 U w 0 v a m 0 L 7 N� 1.1� z z CW C � Z Qa a = W l.7 0 O O p p O O O oq O O O O O O O O a O V V I nl 0 W o Q W O d N O �c OC N a r LL O Z 2 w w w w w N N N N U U U U O O p p O O O 00 O O O O O O ii O O O V V O V m a O O O V N N n V O V n M.LU a V 0 W O tp 1 Q t0 W LL Q Q z -.R O a ry D o Ln 0 N Z W Q LL W = Q W W Z LL X NZ F10 O O Z N p = w CC N U u u OAS N w O � Ur N Z Z w Z a U LL �o a � O - O — m D D E O 3� � o« ° E Em E - E z W O °° ¢ 0 o uw o 3 +' e z u u E ° o Eup up o o 4yif - _ Q Q U d Q Q U U H v H Q U U U U U L z Z n U a z z CW C � Z Qa a = W l.7 0 O O O O O O 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O r O I V1 O h N C W N . W Q W W W � LL O d N O l0 OC N a r LL O O O O O O O O O O O O O O O O O O O O O O O 00 O O O O O O O O O LU LU N N M N tp V W LL a tD N 0 0 N Z W Q LL W = Q W W Z LL X tD kD N N Z Z w Z a a a � LL o = - x � z °Y' W QLLJ LL w � N tn � 2L — ° .. C tn E a — 3 3 3 3 Q Z ¢ E o o Q E o o O Q C oy m o WLA U o ¢ O U ¢ - > E E E C L Z O O O O O O U a z z CW C � Z Qa a = W l.7 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O W �+1 tp O a a tD O o0 O V1 O V V Obi tD I� a r Q W n to Q W VI LL O O a N O �c OC N a r LL F N N N N N N N N N N N N N N N N LL LL LL O O O O O O O O O O O O O O O O O O O O O O O O O O O O N O O V O LU w w V o N N ry `D m m w n 0 W r N r Q O O a ry D o Ln 0 N Z W Q LL W = Q W W Z LL X N Z J z 00N = LL LL LL CC �C U OAS N uw O " ur N Z Z w Z a a a � LL E 0 a v 0 0 3 0 3 a z = z Y 3 z 0 i Vl W fA Q ¢ D 2 2 N U Z > Q> _ o c ° m m ¢ o < 3 o O - J '6 Q O N Q a Q - N m - N > > ULA L z Z n O a } § k § � ){ui , � „ 0 � - ) k CL c § 22, , , - = _ _ _ , � ° § � k Ln \ LLU LU _ aLU o Z 2 % _ _ @ m G u = - - , , , : ® LLI o " kD m z « B a � LL a § \ \ ® ! - ` !\ # E \ 7 k �- _ \ ) ° ) E \ LLJ \ (\ } \ \ } ( \ E / lu E f ) J ) z � ! � f \ � oo a § /wl S [ ) [ \ c - )\ E � § : \\ LU � � � b � � / s \\ u _ a LU o Z 2 % - _ _ = 2 m G u - o® LLI 0 m z LLI B a � _ a E _ LL \ \ } { \ ( \ */ f of 5 [ § Q o _ ! { ! ) j \ j _ : / k \ } } \ \ \ \ ) ) - ( 7 { ~ � � / \ k \ \ \ f ) J ) z z CW C � Z Qa a = W l.7 0 O O O 0 O O O O O O O O O O O O O O W IliV �+1 O V C a a Im mm LU O ON D m C W ? W LL CJ O d N 0 l0 OC N a r LL F E v v Z 2 S E O O O O O p 00 O O O O O O O O O O O O V ry b `° `° . `° w `° w `° w 0 0 0 0 0 O W Y .i V C a LLJ W LL V a tD N 0 W 0 N Z W Q LL W = Q W W Z LL X N Z E�_ v v O z 2 S E CC N U 06 N w O " ur N Z Z w Z a a a U LA LL 3 Q � LL fA Z p o o c c d m u u u u u u u u u u u W - U ° E E E E E E E E E E ~ LA v E — _m m Y o o 0 0 0 0 0 0 0 0 0 u a u u u u u u u u u u = L z Z n OM M M N N N C ON N a } § \ _ k « e 5 § \ � � § k \ cc � § - = � § - e b ~ � Ln � LLU LU _ aLU Z a 2 % @ m G u ® o LLI kD m z « B a � LL 13 a § \ \ 2 \ ) } r \ \ \ \ k { § - { k : )_ ( \«© \ \ «© \ o 2 ; 3 - - / o > - , 2 > -ELLJ um ] LA - - - - - - \ ( ( a - - - - - - ) J ) � z z W W pC Z 3 3 3 3 Q = z z z z W l.7 0 O O O 0 0 0 O O O O O O O O 0 0 O O O O O O O O O O O O O O O O O O O O O O O O O O O O O O I� N h N �D tD o0 V C h a N O O O O M a 0 O O W V a a W LL O d N O cc OC N a r LL m F o E E Z > LU � w w 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o a G W W LL a tD N 0 0 N Z W a LL W = Q W W Z LL X O O Z O ? ? E E N ] w w co CC �C U a 06 N w O " ur N Z Z w Z a a a c) LA LL 0 E - o u - E E u° m w o m ti � _ o w - v c w � LLZ NivyGO NO ro NW{A yO CO 0D Q — D CD J0D N O dNm wu- v� o U.O. N 'o)E,ao• - 2 ♦N+ �° ENNGO aE Q O 3 UWO p O > O -O CD Z O O_ ?� a• O _ - N C - Q - Q O a 0 o E lQ uw N - — CIm o 0 L O Z O Q O (Vj o 0 o a a A A 4 o z z z z Q o 0 0A A 4 A !� �� �� %�� � � �, i � a ._ s � Y Y 0 U w 0 a� m 0 L NQ� 1.1� 4 i I , V . _ V co y CD co LO U w 0 v a m 0 L 7 N� 1.1� F- z W W F- z a Q W (J m y m y o v m y H m m ti o Q W W LU L L L L N LL N N N O ^ c c c � N o U- LL D� C Ol UJ N N Ol Ol Ol LyJ W L L L L W U- l0 a N .� Ew E .� E .� E O v v m y m y v v Q } LL W J V 0 ~ Z W z C� C� C� o- o- W = Q W (' W Z LL X N Z 5 N cD CO lD U co O W z N H Z Q Z W Z � a v Q Y v U L C L U U l.) C C p R LL d d L R = L d a a i i a a N N C C C C C C N E E E E E E E E 0 0 > > > > > > o a a o 0 0 0 0 o a E E E E E E LV W = = N 0 \ N p d 0 LV o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Z o 0 0 0 0 0 0 0 CDO J O L LU U d cN_ C z Z 0 O O O O O 0 0 0 O O O O O O O O O (,) lD lD lD tD lD lD tD lD lD lD lD tD lD lD tD lD lD Q VM1 V1 V1 VI V1 VM1 VMI N VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a Q W (J N -Fa v m w o m 7 °J 7 °' N N J J 00LU 0 W N LL N N O- f V avi v v v v v avi aEi O W N o LL LL F v F v N LyJ O 6 6 6 6 O 6 6 6 6 O W L L L L W LL F- 'D d ry v E v E v E v E O v v v v v v v v in Ln Q } LL W J V 0 ~ Z W z E- C� C� o W = Q W (' W Z LL X N Z 5 N cD CO lD U co O W N CA kD N Z Q Z W d U s N n Y U U v v LL - L U d C R R p C R � a a A in C C C C C C C C N N N E E E E E E E E O O O O O O O O E E E Q Q Q Q Q E E E E E E E E `o `o `o `o `2 v v v v v W c = E LL L L L L L (n 3 3 3 .L .• of stw LV o 0 0 0 0 0 0 0 z o o O o 0 0 0 o O J � W LU J p L) d N_ O Z O O O O O O O O O O O O O O O O (,) lD lD tD lD lD tD lD lfl lD lD tD lD lD tD lD lD Q V1 V1 VI V1 VM1 VMI VM1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a Q a = W (J m 6 v 6 v .� a v 7 °' N J J N N 3 3 3 ry W 0 W N LL N N O ^ c c c c d N avi v v v v v avi aEi O W N a LL LL N75 v 6 v CDm 7 v v m N � O � LyJ O 6 6 6 6 O O 6 6 6 6 W L L L L W LL F- 'D d ry v E v E v E v E O v v v v v v v v in Ln Q } LL W J � V 0 ~ Y Y Y Z W z E- C� C� = v yLI V E Q W a (' W Z LL X N Z N co CO lD U co N W z N (A Z Q Z W a a L) LL = = u R R O C R d = R N d U U U a a = in w w n n w w d C C C Ol OJ OJ OJ v v v E E E E 3 > > > o 0 0 0 o O o n a a a v E LVLU v v v v LL L L L L O at at st 3 3 3 3 3 3 3 LV o 0 0 0 0 0 0 E z o 0 0 C C C o L O J O O O O O O O = W LU J p L) d C CO Ql O �--I N M Vl F- O F z O O O O O O O O O O O O O O O O (,) lD lD tD lD lD tD lD lfl lD lD tD lD lD tD lD lD Q V1 V1 VI V1 VM1 VMI VM1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a Q W (J ra v 6 w io v m y H m c c ti a r o c 3 c D a 0 LU W LU L L L L N LL N N N O_ N avi v v v avi v v v � N o U- LL N Ol N N 1 O .0 y) m c 3 c 3 O m n n c c m LU o -o -o -o -o rvi ti o W L L L L W U- l0 d Nv Ev Ev Ev E O v v v v v v v v Q } LL W J � � V 0 � Z W j v W = E E Vr V N N Q W a a (' W Z LL X N Z 5 N cD CO lD U co N W z N (A Z Q Z W a a V L C Q v d N . v L v � ? = = V c 2 a a i E E E o 0 0 O OLU LU O N LU .o .o 0 T LL v O v v v o 0 N � N K K O N N N v d w c v w w w E LU o 0 0 0 Z O Q OD b9 Oq V1 V1 V1 1 p_ V J 2 2 2 N N N QLU W J p L) d F- C N N N N M M M M p F z O O O O O O O O O O O O O O O O (,) lD lD tD lD lD tD lD lfl lD lD tD lD lD tD lD lD Q V1 V1 VI V1 VM1 VMI VM1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a Q a = W (J m 6 v 6 w m o 7 °J 7 °' m H m c c 3 3 c W 0 W N LL N N d N avi E v E v E avi E O W N a LL LL N75 2 76 v h DJ N N 75 Ol {A m 3 3 3 3 3 3 LyJ O 6 6 6 6 O 6 6 6 6 O W L L L L W LL F- lO d ry v E v E v E v E O v v v v v v v v in Ln Q } LL W J 6- V 0 F- o n n Zti ti LLIZ LU= E E E Q N a a a W (' W Z LL X N Z J N O o CO lD U co O W z N H Z Q Z W Z Q J r d V c 3 v v V v Q L L V N d O O d d O ca ca i C c n N w w d v c c c c O LU c 3 u W 0 0 0 0 LL O O O N N N N O O O O K LU z N N N N C JQ Q Q 2 2 2 2 W J p LU L) d N � c lQ C M M M M M M F- F z uO cc O O O O O O 00 O O O O O (,) lD lD tD lD tD tD lD lfl lD lD tD lD lD tD lD lD Q V1 V1 VI V1 VMI VMI VM1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a Q a = W (J r v io v 7 v m v Ln lf1 J 3 N 3 0 W "6 L,J LU L L L L N LL N N O ^ c c c O. N avi aEi v v avi aEi avi aEi O � N a U- LL N Ol .ti r N 1� .0 N Ol ci LU W > L L L L W LL LO a O N v E v E v E v E v v v v v v v v Q } LL W J V 0 ~ Z W z C� o- W = Q W (' W Z LL X N Z O CO W U co O W N CA kD N Z Q Z W J Q a Y v Y a - v u L (/� — a V C a Y V p N C LL C — — V d � � N l7 l7 0 0 0 0 0 O O O O w w O O O — — — N N O O O O — > > — — — a a• a• a• O O ++ V V rl ti ti ti O v v O O O O O O O O O O O O O O W u u W LL O O O O O O O O O v v C C C C C C C C d W K CC O O O O O O O O z h h O J Q Q Q Q Q Q Q Q W J O LU L) d N � S lQ O C 7 H � Z o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q �n �n �n �n vMi �n �n �n �n vMi �n �n �n �n vMi vMi vMi vMi F- z W W F- z a Q a = W (J T 6 v O N � v M T N N W 0 W N LL N N N O ^ c c c c c d N avi aEi v v v v avi aEi v E � N a U- U- V) oLU W L t t L L W LL lG d N v E v E v E v E v E Ln Q } LL W J V 0 ~ Z W z C� 61 61 o W = Q W (' W Z LL X N Z � N 0 � CO lD U co N W z N H Z Q Z W Q J Y J � v aL U u Y N c n v U. a ` u C - a a 2 v n n w w L � CJ w O O O O n N O O O O O O O O —_ —_ —_ C C C C OJ OJ CC CC K K � � O O O O O O O O O O W M M M M W LL O O O O O O O O O O {n n n n n n n a° a° a° a0 N O O O O O O tlD hp hp bD C O C C C c c C C C C C W O O O O O O E E E E Z atat atstoL � E E E E p < < < < < < � Q Q Q Q Q QLU � to v3i v3i w J p L) d C N M V V1 �O I� W Ql O c-I F- C �n �n v1 v1 v1 v1 �n �n iD �o O F z uO cc O O O O O O O O O O O cc O 0 0 0 (,) lD lD tD lD lD lD lfl tD lD lD tD lD lD lD lD tD lD lD tD lD Q V1 V1 VI V1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 V1 V1 VI V1 VM1 VMI VM1 F- z W W F- z a Q W (J m W C m t0 N N N m O W O O O O O O L L O N LL N C N N O- N v v avi v O N o LL LL h N .ti ti N N N h V) W W > L > L W LL o u o u F- l0 c c d N v E v E O LAv v v v Q } LL W J V 0 ~ W = Q W (' W Z LL X N Z � N 0 � CO lD U co O W z N H Z Q Z W a a c) D LL v v L L V U C Q C Q m L L U — V c n v d V d in in a C W LL N O O h C O 3 3 o 0 0 0 o d 0 W 0 0 0 v v c �_ o 0 0 o C z m ro a a a v co O LU J p U d C N M V V1 'O F '2 Ql O C iD iD iD iD p z Z uO O O O O O O O O O O O O (,) lD lD lD lD lD lfl lD tD lD lD tD lD lD Q VM1 V1 VM1 V1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a Q a = W (J .ti t0 N 76 N v1 r6 N r6 A?H N c c M c c N W 0 W N LL N N O ^ c c c c d N avi v v v v v avi 6Ei O � N a LL LL p v 6 W .ti N N 6l l0 {A N 3 3 M c-I 3 3 3 3 N W W L L L L W LL F- 'D d N v E v E v E v E O v v v v v v v v Q } LL W J V 0 ~ Z W z C� C� C� lw� W = Q W (' W Z LL X N Z � N 0 � CO W U co O W N CA kD N Z Q Z W a a � Y N N L L U V c a v c C L d V d Y a Wa a N � w c 0 0 0 0 0 0 0 0 W O O O - N N N O 0 Z CO W 00 N N N O LU J p U d C c-1 N M V1 iD I� O] F- C n n n n n n n n z O O O O O O P O O O O O O O O O (,) lD lD tD lD lD tD lD lfl lD lD tD lD lD tD lD lD Q v1 v1 VI V1 VM1 VMI VM1 VM1 v1 v1 VI v1 VM1 VMI VM1 VM1 F- z W W F- z a Q a = W (J ra v 6 w io v m y H ti ti N a m p 0 W W W N LL -o N -0 N n u1 'T O ^ c c E c d N avi v v v avi v avi v O � N a U- LL Wo v v m o v v oNo W LL l0 d N v E v E v E v E O v v v v v v v v Q } LL W J V - Z W � � - - - x° W V Q W (' W Z LL X N Z N 0 CO W U 06 O W N CA kD N Z Q Z W a a c) v LL L V C (II v � L _ O U N V V 2 Y � v in in w w a � N L O O s s s Y « V O O i ' � O O O rho rho coo coo W i C O O O O LL 3 3 w 0 0 0 W E 0 Z N N N E E E E E O JH H H K C U U U U U w J p LU L) d C Ql O ' N M Vl iD ` 00W F- C I� W W W W W W W W F z 0 O O O O O O O O O O O O O O O O O O (,) lD lD tD lD lD tD lD lfl lD lD lD lD tD lD lD tD lD lD Q V1 V1 VI V1 VM1 VMI VM1 VM1 V1 VM1 V1 V1 VI V1 VM1 VMI VM1 VM1 F- z W W F- z a a a = W (J v m ? m w F w H O O O 0 W W W N LL N =p N =p N N N N N N N =p N =p N O ^ C C C C a N v v v v v v v v � N a U- U- V) rn W Q W W LLLo a N w E w E w E w E O w w w w w w w w Q Ln y LL W J V 0 > T ?LU ? Z 3 3 3 3 3 3 Z = x x x x x x x W V Q W (' W Z LL X N Z J N 0 CO lD U co O W z N H Z Q Z W a a � LL v v S L V V — d 0_ u u � Q Y LU 0 o a a W bCA O` O` O O LL w w z E E E E E E E E E C 0 0 0 v v o o w w w w U J V V V K C V V 0 0 0 0 J p LU U d C Ql O c-1 N M V1 iD I� O] Ol F- C W m m rn m m m m m m m z O O O O O O O O O O O O O O O O 0 0 0 (,) lD lD tD lD lD tD lD lfl lD lD lD lD lD lD tD lD lD tD lD Q V1 V1 VI V1 VM1 VMI VM1 VM1 V1 VM1 V1 VM1 V1 V1 VI V1 VM1 VMI VM1 z ) ) } � L u 2 2 LU ( LQ \ 11 2j \ E 0 � ! a � @ [ \ - LU § § wE 2 N U- LU z LU k - \ L - � � « LU 2 LL x qr4 2 0 0 N CO G L ~ © o LU � ~ zLU / a E _ U. \ \ \ 7 \ \ } \ 2 3 LU \ \ \ ( _ - § z E } k j 3 3 ° \ \ z � R § F- z W W F- z a a a = W (J l0 N M h N l0 N 0 LW O O O O O O W LL N N o N C d N O �D N a }LL lf1 V1 N N N h N l0 O V) Q LW W LL N N O a 1O O LA a } LL W J H V Q Z 3 w w w w w w a Z LU = _ _ v W = Q W (' W Z LL X N Z N 0 0° CO lD U co O W z N H Z Q Z W a a c) v v u L) V V C C d d C C O O ° t t � N N 3 Q 3 Q N N > O O O O O O O O O W �f W ai O O a' LL C L O O d a a a v v W _ E cT.o nTo v, v, v, v, � C Z v `v u u u u ro p J a w w Q Q Q Q ULU w J p L) d N � rl r-I rl i--I i--I rl i--I c-I e-I rl r-I rl i--I i--I rl i--I c-I e-I O F z ucc cc O O SO O O O O O O O O (,) lD tD lD tD tD tD lD lfl lD lD lD lD lD tD Q V1 VI V1 VI VMI VM1 VMI VM1 VM1 VM1 VM1 V1 VM1 V1 VMI F- z W W F- z a a W (J H m v�i o ry W ryi 0 W V rn m rn N N LL r-I M 0 ^ ry a O_ N O �D � N o U- U- V) N h O o0 LU W W U- O N LAC) ay LL W J V 0 ~ Z W V Q W (' W Z LL X N Z J N 0 CO lD U co N W z N H Z Q Z W a a � LL R v� C � � U N to N 3 z c rc =p c v t m Z $ c � c � N �p E l7 E o v v v W c c c c LL LL LL W o 0 0 N w w w 0 0 m 0 0 o 0 0 o y W 2 2 2 v ,. .. .. z v v v _ O J U U u° z a a a w LU J p L) d F— O F z uCoco 0 , 00 O 0 , 00 O O tD O O O O O O (,) lD tD lD tD tDtD lD lfllD tD tD lD tD lD lD tD Q VM1 VMI VM1 VMI VMI VM1 VMI VM1 VM1 VMI VM1 VMI VMI VI V1 VI V1 V1 VI F- z W W F- z a a W (J H o 0 0 0 0 0 0 0 0 0 0 o m p W o v o v o u o u a m u n W W N LL ti V V O o N q M N C O_ N O �D N o }LL h O O O O �!1 Ol t0 V) T O O O O O O O O O O ^ ti W Q W LL, LL V V a 1O O LA a } LL W J Q ~ V - - U - U - U U - U U - - Z LU � W W W W W W W W V Q W (' W Z LL X N Z 5 N 00 CO lD U co O W z N H Z Q Z W a s a L) 0 O I.L L N L ° U L � C d R - rl O > N >> U v E v o N 3 v v v E E o W �_ a3, ° o ELL. C O UW W a v of 0i °1 v E of 6i a`6i E of 6i a`6i a a a a E LU L) a a uLU ° a s v°� v°� v°� w J p L) d C N N N N N N N M M F- O F z ucc cc O O O O O u lD tD lD tD lD lD lD lD lD Q V1 VI V1 VI V1 VM1 V1 V1 V1 F- z W W F- z a a a = W (J ti q cq O o0 0 W N N V1 W W rn rn rn rn rn rn m rn ti rn ti rn rn � N LL N N N N N N N N N N N N N O � a ^� O �o N a U- LL �l1 V1 V1 V1 V1 u1 rl1 rl1 l rl1 1 V1 1 a � n n n n n n n n rn n rn n n rn Q LW N N N N N N N N M N M N N N W LL N N N N N N N N N N N N N a 1O O N 0 LA ay LL W L L L L 0 ~ c > ?LU > > ' E ' — E E ' E E ' — Z = 2 2 2 > 2 2 2 E i > 2 W (7 N 'o 'O 'O = 'o Q x x x x W (' W Z LL X N Z O N 00 CO lD V co O W z N H Z Q Z W a a V LL v L — V — v N v m c a a o — rL � + c u � c6 i i H j O t W Y v m o v v v a u LL E a O U U- 3 c c rL ri v v N to O' O O c c O O v C E W o o E V v E E +` - a Z ~ w O 3 O L L L u "' p LU J p L) d N_ N M V V1 a I� p z uO O O O O O O O O O O O O O („) lD lD lD lD lD lfl lD lD lD lD lD lD lD lD Q VM1 VM1 VM1 VM1 VM1 VM1 VM1 VM1 V1 VM1 V1 VM1 VM1 V1 F- z W w F- z a a W (J n io io m n m co m °J �n � N O O h O N 00 vl O O 7 W 06 4 4 CN N LL O N C v O �o - N o }LL N V1 V1 V1 .ti lO N l0 l0 ci Ol O h h h Q W LL, LL H l0 d N v E O LAm v a } LL W L L J \ \ V 0 ~ _ L _ Z LN z E E W = > > a a (7 N 'O 'O Q W (' W Z LL X N Z 5 N 00 CO lD U co O W z N H Z Q Z W Q J a J Q = a V N 72 u a o v V U U j O O_ O_ O - > v a a a O U Y « v v v LL O (6 N Ol U Y Y L ` L OJ d U O✓ c O vyi L W O N v '3 vLOi .0 E v N N a V) U rC rC -o c o c a ai > c c v C O t+ O O O tYa Y W O O O N = z z z y o_ '� '� u Q H u O s s vai z a U J p LU L) d c - C ti ti ti ti o N ti ti ti � O C 7 H z u o 0 cc 0 810 0 0 0 cc 0 U in in in in in in Q �n vmi vmi vmi vmi �n �n �n vmi �n �n �n v^i z ) ) } � L u 2 2 LLJ LU § 2 j ( § / @ / LU § § 2 o LA 2 >- k ¥ f f 2 _ L \ « LU LU 2 L x q r 2 5 @ CO G © o LU � ~ z / gLU a E a � » \ io 16 _ � \ \\\ / \ V \ ƒ LU aEE ~ \ § RC C z ~ \ /\ \ \ \ u } \ \ \ \ \ / 0 \ z R § F- z W W F- z a a a = W U H o rn ry O W ti W LL N O � d N O �D N a }LL V) O � W W ti m W LL a 1O O LA a } LL W J V 0 ~ v L Z W w L W V w Q W (' W Z LL X N Z 5 N 00 CO lD U co N W z N H Z Q Z W Q J - a C N N UI L O_ p d C LL o E a'p f6 OE y j aL-+ R p N -O N C C v v O u v O O [) Q Q N 4 ON ,O a— _6 v p C 0 N v .� O a O Y 6 N p C y d p +L+ C E p R> O O m OE> p a .QW a ov v E tC Em W w N a v LL E v u v ' o � C ` . pO ¢ u o o y 5-.> Y�y -3 I. o a 0 6 E v z aa p Cd c J O K v o w O - 0 c=6 v ELU - u w J p U d N M V {Q c-I c-I c-I Z � O U Q vMi v^i z ) ) } � L u 2 2 @ § § / LL § LU o LA LL 2 � LU 2 \L « LU LU 2 LL x q r4 2 § o O - � r_ CO G � ` ) } © o LLJ \ ) / kD N _ 2 LU « - k { y ± Eo \ ) \ a E ® � EE4 §E ; - � \ } � \) § / }\ : % ) { \ \ (\ \ ) ( ( \\) / \ 3 = : zzz � Eg # \\ � \ \ \\ \ \ \ ZQ \ \\ \ \ \ \ \ \ \ EE E\ § ! G ` ai 09w4 : § G@a \ [ � / ) 3 \ § ) \ - � . 5 o \\\\ \( \\ \LU /\LU o \ \ \ \ _\\) \i`2 \k \\ o \\ z / )\ IQ§ a2 § i ƒ (7 § § By « ye� t� = � = � � � � ° \ / a \ z R § z ) ) } � L u 2 00 2 @ § � § ) j @ LU § § o LA 2 ~ U- ` LU 15 a ) 2 L \ « L LU 2 L x q r 2 5 8 CO G L) © o LU kD ~ zLu / % 0 a E 22 LL f (\ \ \ £ ( (\ U \ LU \ - - § _ / ƒ ) \ 2 R - _ ~( » \ ) g \ _ _ - { z \ 7 { ) i / _ \ % , u = 0 - ) 3 = - \ 2 } o \ / \ z R § F- z W W F- z a a a = W (J {n lf1 N I� 00 rl T 4l1InW N 0 LLJ W O O V O ip M Gl V "n LL. ti m ti ti N N C d N O �D N a }LL c-I T 00 m a O Ih ti N 00 V) Q LU tD W O N M Q1 M W LL M N N N a 1O O LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z N 00 CO lD U co O W N H Z v Z W p v Z L Q > J p J Q , o LL V o a v� 0 _ � v o LL a v E >w w � v v o `o v ¢ E v O o v w ¢ > > E a �'n Y E v o ¢ v o v m o E 0 ¢ ° ?i ° Y p 3 y O N •--I -p O N � Y Y d p_ �^ W ° p N °- �O LU LL m V' Y O = = O O two °- u > N l/1 cE O 6 N N v p O O O 0 a O N m N Vl O v O UI++ d O y0 - O O a E o y; O N O 0 E iy O z ° o ° > > > > > J E -p C a O O O O O O U ¢ w J 0 LU L) d C F- C c-I c-I c-I c-I c-I F z O O O O O O O O O O O (,) lD lD lD tD tD tD tD tD tD lD lD Q V1 V1 V1 VI VI VI VI VI VI V1 V1 F- z W W F- z a a W (J in O �o m N v m N m m m H m io o Oo m Q W -4 W N �O N t6 iD N O Ql Ql L, W N V V N M L m m rn N LL V N ti d N z O ko N o_ }LL C M N Ql lD N D0 lD T 00 ci (n l!1 n ti O LI1 OL0 U1 V1 l0 l0 Q LLI W N V N M U M tD tD Ql LL, LL a �o z° O LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z 0 00 N 00 CO lD U co N calif ur N E Z a .3 6 Z W Z a a V R 0 v ? x t On O N O d > p L v O p > 3 C ° o o p_ v C 3 C O w 7) E v v LL V O 'o N p _ — O p t6 LL 0 d j O O -O v a-+ 'a-+ v — v — bD O o N C 3 0 _ p a 0 .2 - Q r u .o E > 'o 021 m C Q u tl0 u u u t 3 .E p E c V O v c ao p J w rC in w w Q a Q QLU in w J p L) d C CO W 00 Q1 Ol Ol Ol Ql Ql Ql Ql Ol F- F z O O O O O O O O O O O O (,) lD tD tD tD lfl lD lD lD lD lD lD lD Q V1 Vi Vi Vi V1 V1 V1 V1 V1 V1 V1 V1 F- z W W F- z a a a = W U Ln N N O WLU ti W W Ol 0 W 11 LL M O •--� •--� O d N o O �o � N � a U- LL O O C 76 n O T N N 0 O C C C Q W O O O O S W W LL M 3 ti ti d N o a N � } 0 LA W J v Z LV W = Q W (' W Z LL X N Z 5 N 00 CO lD U co N W z N H Z Q Z W Q J � Y LL c y E s y > 4 S 3 O 3 0 N U o 00 O 3 C. i U OQ O — p 10 u N m t C — a0+ .LL O E N O O N Y t `^ W 06 E N s O m 0 — O O 00 VI u V N 'W u V `1 p =� Q N `� E O 00 LU O 41 y N a O a W 4L C -6 N N p O � Q O z u C ~ H N V N N - m m O O. u E t+ to L O = v3i C C O O V C O C o H O N O A t+ O Q Ol O N y O. � � +� Z 3 a a ' Y ° u E a` c O v v v o _ J z vi (7 H O QL^ �^ E V 2 a in O O ,F J p U d C Ql O O O O O O O O LU - O F z uO O O O O O O O O u tD tD tD lD lD lD tD tD tD Q V1 V1 V1 V1 V1 VM1 VI VI VI F- z W W F- z a a a = W (J 00 1 m m ,� m ,� m o m o a a H m r, a N m r m rl� rn rl� m m m 0 W Ol N 06 N 00 00 iD m tp V1 tp tp W W ti V m m m 'T of w N LL . . . . ti C d N O �D N a }LL m io r, m a m a 1 0 00 00 V) r-� N Ln o0 io a m a a m m m Q LLLI JI � n c-I V M lD M M N M M .-I m V1 W w W I� n W LL . . . . a 1O O LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z N 0 CO lD U co O W z N H Z Q Z W Z a u L o v E o a L) V w = O UO C O O O O O O v N O O o U U N lJJ °a oa ao O Y v LLo a x N N C C N v o �n a i on o0 `6 LL a m o a O aoi p E x o — — v > j �n o o c — `o v a`6i p o x = 0 z s 0 v `v `v > > x x u -o = a o O � w � o' o' o' > 0 w LU J p U d C N N N N N N N N N N N N N p Z O O O O O O O O O O O O O (,) tD tD tD tD tD tD tD tD lD lD lD lD lD Q V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 F- z W W F- z a a a = W (J W N N l0 O m O O O l0 N W m rl � m .ti r N Ol n lD a r r ti r l0 0 W M N n .--I Ol �D iD iD O N I� V1 t0 Ql W W N LL C d N O �o � N a U- LL LU Q W LL a 1O O N in LA ay LL W J 0 H V Z = W V Q W (' W Z LL X N Z O CO lD V co O W l7 N HZY Z c Z W Z g a �- a V L - E o � � U O � O E U O O Q E = N c6 < E — LL � Q N O O C E N p v_ Uaam o E a�i cEo W v o w o a > o '7 o W rc v Z „ .3 — v " w v o N T T O E 'O C C '6 > N N Q Q y O O N ii E O Oq C O sv T 0 r E O = E W Olw E O O Z t t Q N O C L �A U Q d O O O N a Q > C E m n J U U Q > H H w m U w l7 w J p LU L) d C N N N N N N N N N M M M M M F— C N N N N N N N N N N N N N N O z uO O O O O O O O O O O O O O („) lD lD lD lD lD lfl lD lD lD lD lD lD lD lD Q V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 F- z W w F- z a a a = WLn (J Ol Ol O O Ol O N rl O T N N w r r m m h In O m m lO m 'la 7 p rn a rn ry m n W W N LL O N a C� O �o � N a U- LL LU C C h h a n lmD n n O O Q W M M Q1 Q1 M Ol Ol .-I Ol O V O] O] M M 00 M Ol M Vt W O] W LL a 1O N O 0 N ay LL W J 0 H V Z = W V Q W (' W Z LL X N Z � N 0 � CO lD U 06 O W z N H Z Z W v Z J 0 a u U. v w v E > Q v v v v a Q o v o LL E E vp Q E Q Q o co ' c v E o w u o — o w T a E m n a a C O LL i � p p _ O Y U p N U N v z O 00 'u tYa S Q O cE6 u O U O O N C ON E +� W p = U r0 E O O O E N y O 6 p 6 s+ n EO p L (� J a Q vi Q U U Y QLU w O L) d Vt iD I� W Ol O c-1 N M � VI tp I� (Q C M M M M M F- C N N N N N N N N N N N N N z O O O O O O O O O O O O O (,) lD lD lD lD lD lfl tD tD tD tD tD tD tD Q V1 V1 V1 V1 V1 V1 VI VI VI VI VI VI VI F- z W w F- z a a a = W (J N N N N O N m W O Ln a ti r a 00 W N m c0 O 00 0 W n O .--I n W W W m a oa oo ro m .ti N LL N N 3 O d N o O �D � N � a } U- V) o o n O o0 0 w a o a o o rn o ry o0 p yU m n m m m m n m s W LL N N 3 d N o 0 L a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z N 0 � CD lD U co O W z N H Z Q Z W a a � LL v _ LL v N - V CC C C N O E = 6 d E F > v E LL o s v w v ^ E a z `v LL v ovn a ° V _V°, Isr-I 30 0 E ItaQ° ° 72Z ONNU33 ° UccU 2 W � 2 � > C C d G Vl LL > W J p LU L) d N_S C�NO QVNl ON N N MV1 Lf1 m M Il�f1 W111 Q11l1 OW �(Q N N N N p z Z O O O O O O O O O O O O O (,) lD lD lD lD lD lfl lD lD lD tD tD tD lD Q V1 V1 V1 V1 V1 V1 V1 V1 V1 VI VI Vm1 V1 F- z W W F- z a a a = W (J p m VI VI a cq O 1 O l0 v1 m O V1 V1 H m a LQ O? m m m p W a m m oa n a r m v m m W W .--I N N .--I .--I .--I .-I N N .--I w N N N LL C d N O �D N a }LL C N N lD m Lq C C m C N N N � Dq M In .ti r N V1 V1 M W N M M p W M w W tp I� Lft M O O .--I w N w w W N N W LL a 1O O N p LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z � N 0 � CO lD U co O W z N H Z Q Z W a a V v 3 c v�i o a v v m m c LL o � W ti W 6 o v LL O O O v m 3 c as W — s Q w c° no in o _ a Q Z H > L O O N O J in U l7 I,0 U v� Z Q w J p LU L) d N_ m O S n n n n n F- N N N N N N N N N N N N N N z uO O O O O O O O O O O O O O (,) lD lD lD lD lD l0 lD lD lD lD lD tD tD tD Q V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 VI VI VI F- z W W F- z a a a = W U Ol r N Ol M Cl N Ol 0 W 0606 Ili N 00 Ol ip 00 .-I mtp mL, W in n oa m �n oo m ti N rn m N LL ti C d N O �o N a }LL C h l!1 00 C Ol V1 C W N l0 C y) n m a Q LU tD .-I m I� m m lD O w N tD V1 I� W N V1 m m V� W LL a 1O O LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z N 0 LO LO CO lD U 06 O W N CA kD N Z Q Z W a a c) D LL E v s o v E a i v fl- T LU LV ?+ o O N LL to m Y (.7 .Q N 00 O v v ro Q Q D O a •• v� O 3 "' c (7 W .� a 0 �� � .� � E H S a C Qo_ .> a 3 =o v a a _0 _0 _0p a` U U l7l Z QLU w z U v>'i a° a° a° w J p U d Vt iD I� W Ql O c-1 N M V Vt iD (Q F- C N N N N N N N N N N N N p z U O O O O O O O O O O O O (,) lD lD lD lD tD tD tD tD tD lD lD lD Q V1 V1 V1 V1 VI VI VI VI VI V1 V1 V1 F- z W W F- z a a a = W (J p H a a .0 r, m m m m rl� m C a p W ai ai o 6 oo 06 00 0o r m W W N N N 00 V1 V1 V1 V1 .-I V1 N M N N LL ti O � d N O �D N a }LL LLI M M C l0 lD lD l0 N l0 V1 M p W CO CO iD M �O iD lD lD N lD I� l0 W LL, LL a 1O O N p LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z � N 0 � CO lD U 06 O W z N H Z Q Z W a a V D LL 0 0 o c a v v s T 12 a v o E w w V o a v v 0 E c° Y W ai o ai � " � r0 E W LL vi u Nr0 .Q y N o o vTi 'a c a�i N v a o W Y c c E m C Z �^ i0 m m i0 i0 i0 .� E ai � � o � V w J p U d LU N_ m m oo rn rn m m rn rn rn rn rn F- N N N N N N N N N N N N MN O z O O O O O O O O O O O O O (,) tD tD tD tD tD tD tD tD tD tD tD tD tD Q V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 F- z W W F- z a a a = W (J p H rn a a rn rn a n n rn rn n n p W 06 ri ai oa o o W W V1 .-I N V1 N N V1 V1 00 00 00 N LL C d N O �D N a U- U- V) rn In Iq ao Lq a a a p W a r.i vi n m n N a r.i r.i rvi V1 .-I N VI N a--I V1 V1 W W 00 W U- a 1O O N inN ay LL W J 0 H V Z = W V Q W (' W Z LL X N Z CO lD U 06 O W z N H Z Q Z W a a � LL Wo Wo v E N � ✓ C [6 Y N �- c0 � C N c V1 p] N N E J N > N v O W U w `v `v O v w c w W . c `v v > .Q .� v v LL N Y > > Y Y t Y d O O {A ✓ v v v v � �, in O � � Q aN+ p a a m m 3 c l7 c u W w E c p O _ O _ O VQi O m N C N d d N c w w 3 3 N �' U (6 Rw Q c J > m m m Q> > 2 l7 0 Q vOi to w J p LU L) d o 0 0 0 0 E 0 5 0 0 M M M M M M M M M M M M M M Z O O O O O O O O O O O O O O („) lD lD lD lD lD lfl lD lD lD lD lD lD lD lD Q V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 V1 z ) ) } � L u 2 2 @ / � j , § / LL @ ( Iq § LLI o LA LL 2 � LU �L LU ) « LU LU 2 L x q r 2 5 @ CO G © o LLJ ~ zLU / g . � / 2 } a E ° 2U. B : z \ - \ zz o / 2 - e § 2 (} § () § T \E � � § f � / \ EE _ �) � { } § \ � � �CD k (\ \ m § _ \ ƒ _ ® «\\ ) / \ § B $ ) /\ \ \ j 2 R \ / § CL8, <P ( ) ® \ jE E z - _ \k } \) ) { a \ u co _ a # SaEa � m \ � o � � z3 ° \ /r r r r r r a \ z R § F- z W w F- z a a W (J H O 0 W 06 W N LL ti O � O_ N O �o N o LL LL V LU LU W LL a 1O N O 0 N ay LL W J 0 H V Z = LLJ V Q W (' W Z LL X N Z � N 0 � CO lD U 06 O W N H z cc Z v = E U Z W v 'Y Q J A Q h0 U y'6 v in a N d E C l0 R UI ii a; �o' rn a t v o o N a s m E a a � o v p LL m 3 v R v ° _ °c° O o u v . p cn Y aO' v L ' O — 0 0 3 0 6 O T i o N l R y0 O VI O O 3 v uCF- v R O O iG � D,E " v v tOi to C N E LLN C T N T iL-+ w ✓ ✓ f�'1 R L C O Z R QI O l.J w E O 1 pp It Q'— R C O b0 O N Z L = bD C C p R F O t' C L 9 O L -+ Vt C O p L W R > w L R Q LL ^ > w r v " R E v e > E v w v {A > > R u K 1.E � a� Q Z = 0 U p O C w = OJ O O v C O R _ v E T > u E > oLU �' d v p 3 R E a _ o . z u x v p '3 0 c '� O Q h O ELU J p L) d cN_ � C H O C 7 H CD z OU o 0 o ti o 0 0 0 U in in in w in F- z w w F- z a a W (J W 0000 O 0 W 06 W otOo o1Oo N LL m m 0 O_ N O �D � N o U- LL m 00 D y) rn m LU ti ti m W n n N W LL M M a 1O O N in LA ay LL W J o T V 0 s s s '.• � Z LN LU V _ Q W (' W Z LL X N Z J N O o CO lD U 06 c '�' N H o Z Q Z W o J Q c o a o u C LL 0 0 _ O O uC0 `+ O U1 O W , I ° .° � u x W N V N N a 6 Q O O '� Y LL p_ Z O N v u v Yl v p Z p O LL � o - o _ ` a, of a x -o :vi> ° o Q v :° O 3 Z w cc 0 E ° .V v O _ p _6 U N L O W N v � o x3 a w a 3 o m > > ° v F o U rn ° m o u LL z N Y N �° N Wbnco v� a = Y ou ° N ` W d OW O cc °I' L -O w c Z w v a v w s> t! °' s ° ° a s " 0 w Q o -0 O E m K c7 ¢ w J O LU L) d cN_ � C H O C 7 H z � o 0 0 0 0 0 U in in in in Q vmi vmi vmi vmi �n vmi z ) ) } � L u 2 2 @ § § / LL § LU o LA LL 2 � k } � LUk k z }_ LLI � ) « LU LU 2 LL x qr4 2 5 � 2 \ CO G u © o LLJ ~ z / g LU , a Q 2 LL - - \ § _ ) ) kz \ \� � / 0 E < § Z -S 2 _ \ § \ - _ �_ E § kk6 \ ! § u 2 2 00e SS } \ / § 5 < w \ / § f}_ ■ § fC, )w § 2 - E ƒ # c - - f - ® ® ® ° : : « f § \ k \ k \ \ k \ \\ ) \\ k \ \ [ ° \ / a \ z R u z ) ) } � L u 2 2 @ 06 � j § / LL SLU � ° � § o LA LL 2 � k ¥ { ƒ r00i 2 K E * � \ � � � } � « LU LU 2 LL x qr4 2 5 � 0 / CO G L) © o 1A tD ~ zLU/ f\ a E _ - L = Es - 2f } - ƒj \ \ f \ } { { E \ ) (\ \ _ 3 & _ ® & { \ /{ \ } j { ; E \\ / \ \ \ \ \ \\ \ § - _ § \% j ; /� { ) ) � \ \ / �\ ~ ± \ / \ § ƒ_ u ccW 7 / / \ ) } E0 2 k E m � - \ / 21, zz } \ ; § $ - } K - � 777 - z ( \7 § ( \ f 2 [3 § ` , _ � _ � § I / C) / § E (D & a ! � ° \ / a \ z R § F- z W W F- z a a a = WLU (J 0 W O N N N D O LL 11 ti ti N ti N C O. N O �D N a }LL lD l0 l0 lD l0 N V) O CO N Q LW O N N N Q1 LL, LL a 1O O LA a } LL J F- > > 3 V 0 E LU Z a Z = = E a a a W V E w Q W (' W Z LL X N Z J N O Cl) CD lD V co N W z N CA Z Q Z W Z a v a V �o C LL R W w o s o U E L' N C 41 — 3 0 3 O .� u N N >p m O } a+ C N V L N Q N 6 i1 O N v O' Q N O O N bL OA E O O v a O C s E — O 2N m v v u o .Ll E v o E C �. Y o ai ,v 3 E p ou.E E E O W O O O O b9 E a OO E O N E N N O L YO O N a+ Ll O n V) z O '- 0 ro H `o E ��iT (6 L VI O O. - W d O 'E E O QT c J N m a a u° .�i* a E w J O LU L) d cN_ � C H O C 7 H z u o 0 0 0 U in in in in a F- z W W F- z a a a = WLU(J ti l0 t0 l0 T N N l� 0 W .�-I N N N N W LL N C O. N O �D N a }LL V)LLI v`ni. v°1i m m vO1i W W LL a 1O O LA a } LL W J 0 H V Z = W V Q W (' W Z LL X N Z � N CO lD V co O W N CA kD rq Z Q Z W a a V L "E C � Q p N O v C "E o o o"E en -- m w ou w -o `E w O1 6 I mE mE ° m c v m o a o Y v ME O a �.� a ti o o p m O 0 W O O O N _ C 0 W O -6 O N CDN O OA LL b0 O •--I > b�A pp OA n O O N C O C 0 p C C ti 0 to p o O C w 0 3 v v 0 3 v d u o ami Q v `o 1 o v 0_ v `o ' > C z in '-` D m a D m a 0 O LU J N W J p U d cN_ � C H O C 7 H z 0 U U F- z W W F- z a a a = W (J p H ti 00 ti ,°�' ti m m m I p W u u u u u o o u u W W N LL C O. N O �D N a }LL V1 l0 l0 00 1.f1 N ll1 lf1 V1 V) l!1 l0 l0 V1 1.f1 N ll1 lf1 V1 p LLI W N N N n N N N LL, LL a 1O O N p LA a } LL W J VQ ~ L L L L L L L Z LU W W W W W W W W V Q W (' W Z LL X N Z J N O o CO lD U co O W z N H Z Q Z W a a u � v LL R mE aT+ w 2 w v u 0 O °_ O O 72 O- N N O v v L N N m '_ i0 E v a '^ ° v mE O 00 mE v O -i " U v E °1 ,� 0 ry � w o E o v s ai 4� 3 ti o o `v v `> v 0 W u o 0 o M v bA OA v�0i N a N W o m a y E v LL vi O `� m ri >O N D_ C O Y C C L .Q 3 L I/) Nu ci N +L+ Ul O N o ti p o° 0 3 v a v v v a Y v y d O 0 j `v Y m a Z « n = 3 � 0 o U io Fl� co m ,F J O LU L) d cN_ � C H O C 7 z Z 0 U U a F- z W W 2 cD F- z a a z a = W (J Y v O 0 LW W 00 00 11 LL ti ti ti ti Q = 0 a O. N 0 N 0 a } LL D 0 0 D C V) ^ o Q LW N N N N N U LL, LL ti ti ti ti Q a 1O O LA a } LL W J 0 V Z LU = = a a a a w W V Q W (' W Z LL X N Z J N O o CO lD V co O W z N H Z Q Z W a a N r v � � LL o o f6 � - O — OQ N O- to OA E v = v O N D E Lu o f E = LL 3 LL O E '6 v a9 0 3 = C O l7 O N cyo O N Ip 3 d =0 la y E 2 O N Z d d u O d L '6 '- Q -6 m d j N = O L E d O Q u K v O Y U = u E C Z J L> 2 = O J N tv1 0 O LU L) `m d N_ v L a F- 0 F z u O C X u lD lD tD lfl lD tD X Q v1 v1 v1 v1 v1 vMi vXi 4 i I , M� 0 V V CD CD r_ 0 U 0 0 v a m 0 L 7 N� 1.1� z W ui 2 (D Z a a a = W V 0 0 o v 0 0 0 0 0 0 0 v O o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O o 0 0 0 0 o m o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 V1 ri O �O O O m O ri o0 LU W U ti ti ry Om V U ti ry m V ti ry rmn O V W 11 U. o O 0 ^ Z Z a N O p' N a } LL O O y 0 0 0 0 0 0 0 .O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N O O O 0 0 0 0 0 0 O O O O O O O 0 0 0 0 0 0 0 0 O W N N I� N N V O N l0 n 00 N Q W V �O O 00 ry W ma N f6 O c0 ry m m �n n a ry m rmn C v�i n W LL U `� U - d N z z a LL w w w Z } - - W > - - J a a a 0 W � V Z V) w w w H n X N Z d N 0 0 W 0 4 V W 0 Lu V N N J I= a w J Q V N LL v w v w v w o $ o $ o 7. a a a .� c 10 10 -0 o `o c `o c `o c � no o cw o no 0 075 otS w E o75 otS E m2 v v E v v E o u N - = a v v v v v = � v v v v 2 = � a � W U -O .- a 'o U -6 .- '6 'o l.J -O .- a a d W - - - - - - - - - - - - - - LL -a > c _ _ _ _ _ _ _ _ _ p O 6 O J v v E Ea Ea Ea IE U - u Q u Q u Q u H of o E r m a C L CD F- Z D O O O z ui B (D E § c §� , , , , § [ § # » > c § : , , , - - - - [ 'o § 2 � E LU D z \ \ \ \ \ \ � LU I e V) LU LU LU & r, x m z E o @ 0 4 v u r LU LU � a LA LL T. \ 4 / - : _ - 8 - E \\ : � \ _ - 2 LU \ } � \\\ \ / : \ \ ) \ (� \ �\ \ \ - ' \i \ - _ ) g { 2 \ ) \ f - ` « - - - \ ) } \ \ { \ - I LU § \ ` - a , J k § z W ui 2 (D Z a a a = W V 0 V) V O ni o0 vi Ci 0 0 0 �D Q W W W V V) U. O O O ^ a z a N O to p' N a } 06 LL {A O O O O O O O O O O O O O O N N O O O W V N Ili V C C C O V O O O V O W W LL V d to O L a � LL L O LO N O ' m 0 R i Z _ O O a a N O W w w > -O i w N v N 0 � W � V z V) w w w H n X d N 0 0 W 0 4 V W p Lu V N N J I= a w m N u LL � 0 a o - 0 m 0 v v ^ L o LL 0 w v ° > u u .N a E � > > m v = C W v L p O v O ,., G) 57 N O p O N a p1 j 0 u Elij F o m0 0 0 o a v o a Q 3 3 v O °1 0 6 a 'u ._ v a v L U r L z D OO O � O O O O rl O rl ti O O O n ti m in m m n m m m m m n n m a N N N N N N N N N N N N N N N z B Z E § c � 2 § § § : ( ( ( § Cm Bd \ Ln � = t t LU % � IIII 2 ƒ 0 LU I e V) LU LU LU & r, x m z E o c LU LU � LU 0 � � a LA LL 2 ( , t ): - 7 § \LU } {{{ \ § _ k \ j s EE {f \ * \ cc _ \ } ) ] k § ` �! ■ ; w - - -§ - - , J k § « § 7 7 7 § § z ui B (D E § c LU qd \\ ( § Cm c LLU U , [ � § Ln 12 LU � \ \ \ D � LLJ I I e V) � LU LU & r, x m z E o 2 LU LU u r4 CL L a � u _ LL ( \ \ [ \ \ ; ( \ { 2 LU LU LL f 2 _ \ t - § ) t { t ) ff ± 22 }\ J \ t \ /\ \ \ \ { \ , : : § j ) £ \ : / \ ) / e { J k \ z ui B (D E § c § LLJ - E / Bd m 2 r 2 \ � - , - , - , - - 2 \ )\\\ )\\ \ )\\\ )\\ ) LU o \ : 0E \ : ) { ( / LU 2 \/ as 0 2 \/ ® s o I e V) LU LU LU & r, x m z E " 2 0 4 v u r LU CL LU � ) a - u L \ (/ \ } ; - (\\ 45E ) LU » « � / { � g \ > < § < J i {\ £ { » » z a \ § ) ( j = < J k \ z W ui 2 (D Z a a a = W V 0 0 o O O o 0 0 0 0 o O O o 0 o O O o 0 0 0 o O O O o LU O O O O O � W W W y U. 0 a N 0 a p' N a } LL O O O O O o O O O O O O O N O O O O O O O O O O O O O W M Q W N N W 1� W l0 l0 l0 C W LL a 1O O N a LL H Ln Z W J D 0 W � V z V) w w w H X W 0 N V W 0 Lu U N N J � a w J Q U N LL = 3 o v a — 15 a 3 a W u u a u N u u v u u a u u u 3 u y 6WL v) to m V1 _ C N i v) N V1 u V1 V1 N V� U U U on U v U v U U ra U U - U U U CA o Q o Q Q Y Q N Q O Q Q o Q Q Q i Q o Q V vi vi s �n _ vi �n vi in a vi v m t �n vi w 0 o " - - W h0 d h0 d b9 d OD d an d an d _� 3 h0 d N d tlq d oD d 7u _ _ r G 14 U ZO 0 C L CD F- Z D OO O O O O O O O O O O O O a N N N N N N N N N N N N N z W ui 2 (D Z a a a = W V 0 0 o O O o 0 0 0 o O O o 0 o O O o 0 0 0 o O O o LU 0 � W W W y LL O � a N O a p' N a } LL O O O O o o O O O O O O N O O O O O O O O O O O O W m m oW o Q W N N ✓1 V Ol C C V 1p l0 W lD W LL a 1O O N a LL H Ln Z W J 0 W � V z V) w w w H n X a " O `2 W 0 tb N V W C LJJ U N N J � a w J Q U N LL s E 'o °1 c s > o E v m W �O 01 Y N V L N n Q ^ aj Q� C � E ti N .�i N ✓ ti ti 1 ti °'a i s u V 1 V 6 V m °c m LLEuEO ' u�n nu .o u vuin a uin =2' u CA u u a:EC O -° �^ s �^ v �^ a�^ '^ o -0 �n a W o 0 0 0 o 0 E o 0 Q o v o m 0 0 0 0 3 0 o p Wh0 d O.d b9 d oD♦+ h0 d an d h0 d h0 d C d L Z OO O O O O O O O O O O O a N N N N N N N N N N N N z W ui 2 (D � z a a a = W V 0 0 o O O o 0 0 0 0 o O o 0 0 o O O o 0 0 0 o O O o 0 LU 0 06 Q W W W InLL O a N p a p' N a } LL O O O O o o O O O O O O O N O O O O O O O O O O O O O W W o0 C l0 l0 l0 l0 \O lD l0 Q W N N V lO O �/1 l0 l0 l0 l0 l0 lD l0 W LL a 1O O N a LL H Ln Z W J D 0 W � V z V) w w w H n X a " O CO W 0 tb N V W 0 Lu U N N J � a w J Q U N LL o 0 R L bq -p O p M 3 - o w _ v `O oo o a o v `o W J O N N O N v N N c N N LL u 9 u °1 U u c U u 01 '^ : a: 3 : v : - 2 2 U U � U pU U '^ U U OQ Q �n Q Q C Q v Q « > J vOi > > Y 1 1 V u O v m x m y p U O U O U w U U 9 U U W o v o o o o N o c o u o o „� 0 3 0 o o p z w « U « ti U m a uo a uo a uo a uo a uo a no a > > u O o C L CD F- z D OO O O O O O O O O O O O O a N N N N N N N N N N N VI N z W ui 2 (D Z a a a = W V 0 0 o O O o 0 0 0 o O O o 0 o O O o 0 0 0 o O O o LU � W W co m ry ti ti W W V V V y LL O a N p a p' N a } LL O O O O o o O O O O O O N O O O O O O O O O O O O W l0 l0 l0 l0 O V Q W io io io C C V ry ti a a W LL a 1O O N a LL H Ln Z W J 0 W � V Z V) w w w H n X a n�i O W 0 N V W C LJJ U N N J � a w J � Q o U � a a (n o 0 LL v - 0 UM uo `o a a_ v 00 `o - E o v w a o 04 0 0 co s _ u `v « Ca m 'o a V a m m m 4 v O Y N N t h h N n O y O i 0 O O N V O O N O N N N L N W N N N N O N O N v N N N N = N :LL LU - CA �n p u u u u u u u u o u v u u " u -ou u au vu wu u u u vu u u cu w o a o v o o o o `oLt LU h m a N o O - Z Z o C L CD F- Z D OO O O O O O O O O O O O a N N N N N N N N N N N N z W ui 2 (D Z a a a = W V 0 O O O O O O O O O O O O O O O O LU 0 W W W y U. O a N p a p' N a } LL O O O O O O O O N O O O O O O O O W Q W o C V V C O W LL a 1O O N a LL u0 u0 u0 Ln a v a v a v z °q v b9 iy D w - o f - o t - o s J o o o n D _ _ _ 0 v v v v v v LU w N N � V z V) w w w H n X a " O 00 W 0 tb 4 V W p Lu V N N J I= a w J Q V N LL o 'a a o � c •- o `o u ci LU a a a ^ N 6WL N " "� N M v�j j u� m m N m m m U U >U U U U U O OU Q a a H v - O uai uai O N N vai Q N vai W W O O O O w � N � U .�a �+a �+a s a a _ C O L XU - z D z W LLJ 2 (D � Z LL LL LL LL LL LL LL Q Q Z Z Z Z Z Z Z W V 0 C) m m O o 0 0 0 0 o O m 0 o O O o 0 m m o O o 0 0 0 0 o V1 O 0 o O o 0 0 Vl I� W OJ tvt 00 N W �D O CO W � � � ✓� O � � O m o0 00 W l0 W W ti y U. O � a N O to p' N a } LL O O O O 0 0 0 O O O N O O O O 0 0 0 O O O W ry W V m O W ti ti N n W LL ti a 1O O N a LL � o O o � Ln O O O O > O "' 0 0 O L O O O O j O. W ] > > > > > -o > E 0 N D r aaa _ 9 _ o .E v > W � V z V) w w w H n X W � N V W C LU V N N J I= a w J Q V N LL 0 a 0 > v o 0 0 o LL Q v v t O H .O .0 O i O N 3 m N O N y d a VQl G v u u u N W 0p 0 « _ u U v Q v 0 N � N LL a - - 3 v u LL > - m s cvc z u LL '^ o `° LL oL .3 � u ra _ u CA 0 O w o ^ g O « n w R a ° u w w '- �o - o E o u .E N o E o a o � _ o o p z j o o W o ii ✓Oi F Y = Q - Z N « Q d Q d an d Vf E 3 o f a o a m o v E o - •p..E v E a ua E 3 E v u° a C L n N M 11 z D N O O V O O O X X X X X X X U � v1Di v`Di m m ti m m m m m m m Q N N VI N N O N N N VI N N N !� �� �� %�� N y„ a ._ s � Y Y 0 U w 0 a� m 0 L NQ� 1.1� 4 i I , la LM CD V CD r_ U 0 v a to F- 0 L 7 N� 1.1� zLLI LL, e | | [ § � 3 / \ \ ) ) � §� j \ � < \ \ 8 § ) \ \ \ \ \ \ 2 $ \\ \ \ � � - - - § Ln) < � \ \ LU - o _ kLU z � $ � _ « � Q = _ } r4 § g f § § _ � « - LL \ \ ) \ \ ) \ » E \ » E \ / \ \ / \ \ {�} 7\ A � ' ® \ / a / / {« _ ± \( \2) y - < \ \ \ ! § \ \ \ ! \ \uW _ LU \ ƒ\{ ) \ � ! � \ \ ) ) \ � \ � ) ) ) \ � \ ) 2 = elf22 r _ _ _ § 2 7 f3ff; e 7 : - - \ \ ( § ! ` � \ \ / ] ! * = 2 \ ; � ; ; _ ®� _ : : : � 22 _ » - 0 \ \ 6 � 0 \ /// \ < o § \ § E ( r2 [ / 2 ; w « & 2 j A » 2 ¥ » ; a a a 0 \ k ] « 1 12 \ W W H Z v v v v v � w w v w w Q = 0 0 v 0 0 W V G 0 0 0 0 0 o v U o 0 0 N O N O Q W W Y N n 1 00 ; m h Ol Q — 0 o — o o d N v v to 0 m a � a ¢ p� N E LL N N N N N a+ U O O O O O W En U U w U w ] N W W — .� Q W N m o LL : a a o om 0 N U ,�, U Ln Q N 3 3 E_ LLLL ¢ a ¢ a ~ W J D 0 W F = Z V V Z N W W Vr W LL Q n X N N Z NO Cl) N LVy V N J = co aLu Q U N LL w v � LL � � o - v v a' c o � a v � E 0 0 a a o Q "= 3 0 0 0 E ¢ — \ u p T T W W LU LL w m > h Ln N v O O iT , , 0 W O N m (0 Z Q bq — - v Q E E W J5 - O O W ¢ O O G 0 v E E W N Ot cN N N N N W ¢ U1 Ul Q F- C H H H H H w H H U 0 0 o m o o in a y Z in in in �n �n in in in o 0 0 0 0 0 0 a V N N N N z ! ) k ) W. - - W. W. - « a k 3 / \ \ � § q LU - , 0 � ® 0 mLLI Lu Lo 0. § ) LU � L - « r*� Q CC § 3 f § § _ =co D Lu a LA \ � $ � § \ { 3 « LL LU ) [ $ 2 \ j / \ -a ) \ - - \ / \ } \ o / / � { \ _ d) u - - \ ) \ - : § LA 8 8E E \ \ » \ k e � \ § L \ \ 2 k - - - - - « \ \ \ ` \ \ 0000 \ G LLI ) 0 § § ) ® \} \ LU \ ( § C / } Lu m 7 } } ƒ } } . }} \ LLI § ) LU � \ � \ i u z 3) \ \ 7 / $ � _ « r*� Q } r4 § § o G � f § § _ co � Lu a LA } ) - LL LU [) ) , e \ § - - _ 3 { kZA \ © \ \ \\ } ° \ < 7 \ o _ & § /\ \ / & a f ! ) » 3 a \ k ] W W H Z v v v v v v v v v Q = 0 0 0 0 0 0 0 0 0 W V G y n o n n LU W m v m W LL vi N 0 d N 0 p� N En a � LL oW W LL H � d N 0 `4 a } LL W J D U = F o U 0 0 0 0 Z w v o 0 0 o w w o IT IT IT IT ITZ N W W v v Q ^ X a a N Z CC N 0 N N yU,� U N J � m a aLu Q U N LL w m = T L i v a _ T �i O O � a ] Y 3 m O O M O O Y O C_ M N C W 'N _ O O w Y w N O O O V) LL o c7 a C u 7 o -o v m m �° _ m o N > v a 0 ZN ; O v O U a s — o 7-1 a o 0 m O LU j I a U H )n s � v v E u' I u 1in o LL <n v O C 7 n n n n n n n o n F ,ti ti ti ti ti ti ti n ,ti Z in in in in in in in in in D o 0 0 0 0 0 0 0 0 Q o 0 0 0 0 0 0 0 0 z | | ; § q 3 ) ) ` ) ) � } / } § , , , � _LU j \ \ � m / � }} \ /LU \ 10 LU ® - - = k � ' 4LL 4t - - - \ $ L « r%. Q CCr4 § § o G � f § § _ co :) Lu LL � < \ \ ) { \ KE § f \j - - E § § §vi } 2\ ® 2 - 2 } \ \ \ � { \ ® ) § ; j § \ r \ r ] - - \ \ : { / J ! , r g ! ! : ) | | \ / . { ! « j ; 7 ) \ \ \ \ \ O .jo \\: ® _ ` g \ o § ! ° _ \ / : _LA w if $ If - - \ k e � \ § E z v vv vvvvvvvv v W W Z Z v v v v v v v v v v v v v w a a s a a a a a a a a a a a = :_ o 0 0 0 0 0 0 0 0 0 0 0 0 W V ao 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 y o 0 0 �i m �i ui m m m m o m Q W I m m O O M N V1 N tD tD h tD t0 t0 Vt W LL ci N M V1 V1 O a ^� O p� N a � LL G w ti a W H � d N G " a } LL W J D W F E U U z w w u E Z W W w W LL Q n X N Z CC N O N N W U N J = co D Lu Q U N LL v E °1 N M C C °- v a E � w o 0 o v a E Ela- v o u v wt � O � Q O E WLU ¢ u v c o c > a � — ° .0 N E v puC O a c v o m O LL v v `n O J E ° d w u U� wv a z z LA ° E E C 7 in o 0 0 o in o y n n n n n n n I.L F rl M M M M M M Z A N N N N N N D O O O O O O O O O O O O O O O Q O O O O 8 8 O W W H Z v v v v v v v v v vat v w Q =o =o =o =o =o v =o =o =o =o v Q = O O O O O o v O O O o v W V o o N N N vt vt N vt O O N } } } Q W N N N cl O NLL N O O O O n U U U CL N Y .�D. .�.. O CC N Q < Q a � LL oW o W LL H � LL N 0 Ln a } LL W v J D v 0 LL -o 0 o � o W > o > > = z U U v ° v v w {n a = a W W Q v Ur W _ QLL v a CC n X O Ln N Z Cr N O N N W U N Ln J = co a D Lu Q U N LL v w v m v v c v ea c o � s v v Zi a LL v 0 v � o T O LL O = N O 4 m LU v LL n n Ln E a H > ° v `o Y v v v N 3 3 t U =O O O i LL _ o > v v ven m O Z v Y N - O - >Y m _ W Q C �_ V1 Y m O o m o d W U O `O 'v6 O LA -oo 3 IQ .Q a+ � O O U O C C 7 0 0 0 o in m m o a y N N N N N O O O c �y F M M M M M C n Z V1 V1 V1 V1 V1 V1 N V1 V1 D O O O O O O O O O O O O O O O O O O O U o U o 0 0 0 o m a 1 2 2 8 8 1 2 1 0 0 0 0 z W 2 V Z Q Q a = W U 0 0 0 0 0 0 0 0 0 0 y . . . . ti m m m m vi o . a ti m m LU w n in I m in m W �y of O vi of m ai N O d N O p� N a � LL 0 0 0 0 0 0 O O O O � t0 t0 W rl M M m N VI W o in a ti � in W m Q W n Vl t0 M Vl M W LL m o in o� m m H � d N G `4 a LL W v p E v tm E W F � o U V z a ? > v 3 E > v 3 o Z N = av x Q � o E - � E v a W LU v LL LL > E f6 01 > .x w Q Vr W v v x _ v Q 6L — on N N X c o � w Z CD CC N O M N W U N J = co aLu Q U N LL N i � E n� a v u o v C s` a +. o a +, E v v `o o. v £ � s c a j c 3 v c ao 0 o E v o a a c W LL E E N o a C a c y of LL a a o Q O E °D uo a C W ti N m a �/t to � - � �' � c U Z N v v v v v v aE a w J a t6 76 Q Q Q Q Q Q d d N O W J O - - d �pp V c c V N B cN c C 7 0 0 0 0 0 0 O O O F 0 0 0 0 0 0 M I� ti z Vt Vt Vt Vt Vt Vt Vt N N D 0 0 0 0 0 0 O O O O 0 0 0 0 0 0 O O O U N m a in in in z CW W Z C � N H LL Z LLI Q = N G � 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 y n a m aii m o m �o vi o0 0� vi a ry o ai Q W N N N C M M N N N N N N O W LL ry N 0 d N 0 p� N a � LL 0 0 0 0 0 0 0 0 0 O O O O 00000 O 0 0 0 0 0 0 0 0 0 O_ O O O O O O 00 O En t0 M N O] W lD C O V1 C I� n C M rl N I� LLI N N N C M M N N N N N V1 Q W O Lu LL H � d N 0 `4 a LL W a J _ Q o 0 W U Z o = U N W W a v Vr W ¢ a Q n X a N N Z CC N 0 M N W U N J � m Q aLu tn vv vvv vv vvv UI T T l Ul T T T L N T T L UI T T T N LL N lD H lD N N lD H lD H O tD N O �O . .. .. . N N rl c-I N N N N . . d G1 w N N N N N N N N N O N N N N N N N N N N N N N N N N N N 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 m a a a a a a a a a a a a a a a a a a v v v w a v v v v v v v w v v v a v o a `o m v � = v Z v N v N a pq I v N v (J E cm 7. V O 0 LU LL c C p 'C p LL v C Ln UI Q N Q C — 0 0 ? vE 0 v a u " V p N � 3 � u - U) E c ~H u C 7 n n n n n n F M M M M M M Z V1 N N N V1 V1 D O O O O O O 0 O O O O O O u o Q I I o 0 0 0 0 z ) k _ « k 3 � B �LLI „ � � « � j \ " ° \ \ \ > / ° \ \ } - ( � y \ $ Lu ~ „ 2 r = u _ � } \\ U \ �:LU ! D a � LU k ƒ $ � « r%. Q } r4 § / o G � f § § _ CC ILu a « uz 0 w { \\ ) - - - 0 } LU ) } } 222 2 9 / E \ { \ Z z } o § \ k § - \ k e � \ § W W H Z v v v v v v v Q = 0 0 0 0 0 0 0 W V G 0 0 0 0 0 - V .2 0 0 0 0 0 o y ai a o ti ti n u n N m cti m �o o n in o n n — in n WW O M N M M 0 Y M N LL O a a ^� O p� N a � LL Y Ol l�0 M rl Vl O t00 � U N M N Ol t0 O h W a G W N W LL a 1D a O N a } LL W J 0 U V Z Z N = av dada vaa W NJ LU LL Q n X N Z D: N O M N W V N J = co aLu Q U N LL 0 m a v E v E E n v z o v v v O rEo > a Q LL v N z N U1 N W Q p p 00 0 E 0 — — — — bO 7 ba f/) LLLn - - - - 2 in a a a a UI O 01 0 v 0 O N N N N N N N O Z N LL E - �^ CO in u in E O O O O N N N W JN f0 v u m m o m z z z z O �o U O W 00 Nw o a N {Ln O a u N .- Y 1 N E >>O m O > H O a a o 0 0 000 0 O1 0 n O O O M N Z V1 V1 V1 V1 V1 V1 V1 N V1 D O O O O O O O O O O O O O O O O O O O V o V Q o 0 0 0 0 0 0 0 0 z W 2 V Z Q Q a = W U W in m o W W W W W W W H vi ti vi m ni ti .i .ti ti ti ti ti ti ti ti ti ti ti LLI W W N LL O a ^� O p� N a � LL .ti M .ti ti O O O O O O O O O O 00 W Vt M O W W W W W W W LLI G w W LL H � d N G `4 a LL W J D 0 � V Q Q Q Q Q Q s N s s 6 6 6 6 Q Q a Q Z N a s a a d a d a a a d a d a a a a s W W Q LL n X N Z CC N O co N W U N � J � m Q aLu Q U N LL Q m V w Q m V C2 Q Q Q Q Q Q Q Q Q Q Q Q Q T T T T T T T T T T T T v v v v v v v _ _ _ . . v v . . W Q— — — — — — — — — — — — b0 b0 b0 b0 b0 b0 y LL '« - - - - in in in in in in H v v v v v v — — — — — — — — — — — — N O Z O O O O O O O UI 01 01 O1 O1 O1 O1 U1 U1 U1 UI UI W Q a+ Z Z Z Z Z Z K K K K m m m m m m m m O LU J d N O L O 3 0 0 O O 0 0 0 0 O O O O O O O O 0 0 O O O O 0 0 0 0 O O O O O O O M 0 0 M M M M M M M M M M M M M M M O M M F O O O O 0 0 0 0 O O O O O O Z Vt Vt Vt Vt Vt Vt Vt Vt vt vt vt vt vt vt Vt Vt Vt O O O O 0 0 0 0 O O O O O O O O 0 0 O O O O 0 0 0 0 O O O O O O O h 0 0 m a a in m a a in m a a in U a s a a m m a a a a m m a a a a m m Q o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 z § q ! ! } } ƒ } } � u � LU § \ QQQQIQQ 2 m � m En % 99QQIE ± LLI Lu � § 9 § { § LA � LLLU ) sasasww D LU u k � L — « r� Q } r4 § / o G � f § § co D Lu LL � ! ) ! « \ / - - ( » \ \ \ } LU \ \ \ \ \ \ \ A 2 \) ) ! } \ « e - 2 2 G 3 a y ; § ! ! : : < » ( ( ( ( ( ( ( ( ( \ \ / / ) ) } ) [ \ k k u CD y„ a s _ Y _ O U w 0 a� m 0 L NQ� 1.1� n � N N NPo O LL � bu0 N � of � X LLI0 4�0 CL N 0 U C 0 Lm E N s E � cto r_CD 30 N 00 y„ a s _ Y _ O U w 0 a� m 0 L NQ� 1.1� 4 i I , o N � O N 4� Lam (A 4� O (A N O ca LL CD 4� L V CD r_ 0 U 0 0 v a m 0 L 7 N� 1.1� I � n E � £ � � E 0 u � � � O e 0 � E 0 u k � § ƒ m � - 3 LL \ % 7 u •} . 0 c R _ m t � k % .E y v k - j * ° 3 \ m / 2 0 CD E \ 2 2 g •§ # CY Z / ° � _0 0 ai E N / m \ a � � # N 4-1 E4-1 •/ O ai 0 2 / u CL u y o § E \ \ e 2 0- LL / 7 / / 2ca c E a) m _ D ) 0 3 ^ Ln 0 % 0 u � E t m F # \ t 3 % / ® g 7 2 m k § k m 0 2 o m c N c k \ 0 / E o / / � V) E w < $ ƒ � {u � ._ � m _ 2 } @ = 3 b ) § a V) % 0 § ° L- $ ° 2 @ '[ \ ƒ § j / v Q ) -0 § � J 3 2 2 E / > � k a ± ° ± _ ± -0 a _ ± § ± f ± Q 3 u k c 2 / 2 e - 0 ƒ k aj 0 ƒ t \ \ \ \ / f \ k % ] 0 @ v - _ 0 ° k @ u 0 m o ® u o k o ® u Ln 0 fA 0 / ƒ ƒ « k « ƒ / _ Q Q & a / U � � .E m q < •2 .g < / OD / ./ £ vi � I m kGJ � £ In \ � � � f ® E � � § 7 ® 2 § ƒ c cu 2 ° ƒ� § 7 ) 5 % _ ) 0 � / cu j C L- b-0 I v g x a) / / 2 to / Z ® (10 � � # 7 ° / § � ° � @ E $ # b.0 ° / E o E ° g E o ° N u ° R � ° � o o f $ ƒ @ o « � � m Ln ® � \ ƒ k LL 0)§ E f § « } � } § \ \ 2 % 2 E R 2 R 2 2 0 5 R = + _ m m o z � k ƒ £ ƒ § ° 2 c / \ ± o \ % @ w % o ) u o x o o £ E e u E 2 •� k / ? \ J o J q j J � \ LU 0 C x00 \ f \ / \ i i i j m @ ° ® k E k $ k $ k E k @ 0 $ y o y - y - y oLn y o @ ) a 2 C � � / (ii QL 2 o § E e ƒ E § ƒ E e E § ƒ / u u o e o 00 a) a) o � — o £ o L o L o LL £ o � » a � k _ � - — R cr- -0 cr- -0 — k aj \ , � \ { \ \ � \ { br \ } x / � QJ / � 0 � 2 " " = 2 / � C w w a- w w w w « a- w 0- w r-4 a G » a k � E m E 3 � (3) -0 \ (3) £ � � � E / E 0 k § m 2 # - § i ® � > L ) G \ cu ) 7j 2 \ § 7 k - o L 0 u y @ \ 2 0 / a § 7 Ln § / 2 \ 0 y t @ a \ I m u 2 C $ E 2 I § g a c c o 4.1 o @ c i ° k U CL ci .g c N o E F 2 -Ln u E 7 g LU ƒ 5 S Q o u \ ƒ 7 / 2 ' in � '� / ) m R \ / o f 2 I m y y m n # ( m ° § u / % � m @ ° CL 0 x f \ § § / R [ ro / ® E G f .@ a ® c \ 2 W 7 E % o % m § $ q # 2 k 7 0 2 u 0 7 2 § k \ $ % / / / 2 $ 2 $ 0 y m Q � o t / k _ 2 ƒ \ \ I o « $ § 9 2 « 0 � . 0 / / ƒ LL § $ L a — r14 _o _0 LA -0 -0 m f 2 y g % 0 e k % m \ % / $ m k > $ \ o � Z u u � o u i5 o / 1 k L, w o 0- @ E Ln 0- Q) C m 0 0 0- a cl ) o \ g = 2 / x 2 � ° ® 2 » w « c L & a a w LU a w < O wl _ m a Q r-I (n v ca N L aJ L U a cu aJ E V E C N + bA Q CU a) Qja) �_ m V > 0 s L > N V t to cNil O C a) L U L U U v N Q fB O O (a } U a) E _ _ a) cn UO N ° (J O C p C U U N a) tto vi -O +' O v V U � U p U •L Q .L L O aJ L O N bD p C N a a) - E U O •E °� ra v } o > } to U E u 3 0 }; v o H C o ~ o a) p L v ° vru ° > 4� > N („ o 4 L a) bo +' N U Q cu ° a) v N v E o L L N p L N > aJ i H — O cn U i � J } aJ _ O cb > O U O C L OU O 0 Q + a) N U N a) a) a) U N [� ) +' V C) U Q U O E O N N O O 'E N cb N V a-+ Q an O p n > vi x C co -0 Z, L (3) y 'Q v -0L+- a) U p > p ° cn L L O 'N LnU U O +� O O F aj O 3 L _ O U �, > E � � ai CU a� 0- ° � u � � � a, Cm Z LA a) L U LnaJ Y a) U L N L p v p a) V ?� � + L O C Q > -O E C: o s a N °i o v o v l0 C Nw U a4— Ln a) ° U O U LL Q > S Ln VI � J O N U O C a--� Q a-+ a••' a) f6 bA C C N C E N " � L bD C Y ra �„ a a) � a) ra O C a) L cn a) C x a=+ N ca a)LL N ++ to m N O O O C ° a) vi U t/? Q s U Y E O v O v v ca O co +' — ca O N O aJ u1 N d L > C O v O E Q c� +, 'l ono aJ ° E m L L rl C ° �p U .0 a••' Ca x w LU E ca rB O > Ln ca O C C ^ o o a) v Li Ln L EA � o v _ L V) vte' � O 0 � �a) L bA v t o Ln � U � V) a)) N — a) O O O Q Ln Ln L L.Lv w U LL O C) b byai Q -O w n C aj Q •C N ' ` OO Q Ln N - pQ �a M x ) COQ p n Q -0 tn Ln Q a) n L a Z L O (a H a u1 ri N M 2 +- = L U_ N U L N C C a 4- Q a `- ° s ro m ry Q N _0 O > n3 a- E ro N a N OU a v_i O a 'U N > > O •V 'N U L Ln 0 N a a O C6 L s `F C a� Lna s a' U +, ° Ln L � � CO N of a > a a M X 00 O CL � N n3 No C a +, m v ao 3s N E Ln a4s � n3 .c X L 4- C +, o U s L a a � a }Ni a + — a +� 0- s C s L i n3 C 3 Um a) v E E w U � L a--� L L Q X a u m A ° C bp N aM > °) N a a s C L L C a U n3 N C7- a +� p E L N U c N a U Ln aiQ C O N a C f6 U ~ Q E O U > ra N U p ,� LnN .N a) Ln m Ln C ° V s toL4-1 O •L � O ULL incu L a Ln O a O a a L a a > a Q C a,,, N (6 N Q a, _ ro a) +, E +, o O O m ._ s - Q a L i d L N U L a + a c6 L +� 4- vi O O H U a N4-1 U s a � U +- Lnt a C a O v S O ago U ro E > 3 a � 0 raj � 4- > s O O > Z E 3 s co L }' v a > .L � U LA Ln cB 1_ F U a N O v +1 a-1 N a a a) Q (AC6 N a N a L E N by > N 'i a t0 " ns E o aU) m = ° `—n +1 Q N L N N s O a OaL a kDNi Ln V N O U w ai Ln QLn p Ln U NiLnO UQ v `n aU bE O LL p m 'L bA L iJ a--� Q- L V N L +, c: N Ln LnQ v Q tP1 N E Q O N u O a a s p Lna L O > U N s v *' s a bA a p s Lni X C = L L Ln L a to � w a cr C ° p a a = +� a i m a o Q Q_ a m to s Q_ bA C Q a X Q_ Ln N 0 0 0 L c}n C X O p L O bA C `.� O a `1 a a) N C) `n +' a 0 a Q Q_ O r6 Q p +' O 'Q v O O U O BOA p N a rj a E � rj w E s �o rn bA a) -6 E L +J i/} V/ a bA Q_ C i/� to C in' OU Q in' d [6 a O C a ° O Cl - -0 a Q U > •N L L L C O O O L 0 .7 bA O Y _0 ° O 4O OU +' ai L f6 O C L O Qai • > E p a _0 0 a° O a) > U J N +O i O� v LL LL U 0 L O m C .pO bA O � a U a O X � - +1 _Q Ln 0 Ln v CO O O U Ln EO o Ln H Z � +, X O O a O ° U0 C n U a s pv QaM a m a z a U; C a) Y b.0 O ' 4- +� O _I_- U C 4- O •.;-, +- a i N O O O u U Q a) O _ > +_+ v C i Q Q Q C O a) � 7 j v y a) v Q 0 3 v o N o a, m u N 4- dA aJ U o U 2 0 a) a) C O E ra vi a) O Cl) > N OLn E > E a) Z E O L NIE 4-1 4-1 O Q C 4-; N > p ~ N Q- (6 C (6 QJ OL Qw o > N _ Q` N >CN_ U Li cOL > U a) >- UO >u m U) u Oai ia O CL U OO aJ C >. L (NOQ6 LL 4- n3 C c6 j U +6 4- ca 4- o O ° E — L Q +-' L + cu L C° a) a, +� o L Q O O +� v V) aJ +' a) +.+ 4- O aJ L 4- a) U > U U C i cu u m N O Q tb O 'tn •— L I a) yO iJ o L C v Q N > .� c a) O •� OLn U X Q a1 °U a) E +1 a; 3 0 - 0 m 3 L •L L +-� +, ,- W a Q (6 O O U m U OL 4- aJ +' O -C ° O 4• O a) V) ,} C > C _ 4- L N L U C Z v a U `~ 4- Ln Ln >' Q C ° > Q) 0 Ln cn m w U >j ra U L U a) U � Q) C6 N aN, > v a, a, -c a > u C a C l0 N = 0 L U n3 O a) Q N O U a) C N � C � u +' o a " a; aj _ � � Q) L — LL f° aJ U ) X - � Q ro � u to a tin E aJ `° an aJ ,� � Q v •� N 'L N d aJ cn C aJ O Q ) 41 U Ln ° v o L J O4- O : 0Na J obD > � 0 Ea) ONr4 a L nEa) - v > E a o a) c U Q � v Y Q O Ln c v' U E as cB +� Q t� d _ v N U O O .0 - s a) 2� a) v +� o � a) C U Ox O L t� U L LJ a) N �i n3 C a) OU �_ o 4- aJ N C Q aJ L *' r�I a a v cl a) Nai `� a aJ `� o Q aJ a, L E O � L aj i>- Ll > UC bz ai L L O 0 Q E > U� Ln ) m L°J vv aj O m 4 ) aJ E Ln Z U) Ln O_= r-I N M m : 3 m m 2 - > m £ � •§ { w M- C: E 02 0- ° o � % Q U ƒ & § G ƒ u E m ® E -0 U '§ b < 2 § Ln � / 7 u 0 % o 0 k # u R/ - E u > � E . Ln = 3 > 2 n '\ E u U E 3 / / E 2 E ) & E t % § - e 0 0 �_ ° ° 2 m 7 0 o / / u > ® E U � m E � % / / / 'o / o 2 § � > E fQj u E 0- / 0 t E » •� '§ E 1 \ § 7 / § E 2 v g \ u E '� e D Ln E & # -0 E 2 v \ 2 % 3un � / a y � ® / E # I o 3 a •q » Ln u R S ° co CC: 2 E m \ # \ 7 a) 0 I M k Q 7 � � {en % k \ 2 § Z � t 3 ' � Q) .t ® m LA 2 ® ® � > � » g . ai N » \ \ / \ W 0 0 E 2 % m 2 ° m o g 4.1 y o � M (a v, E a L 2 m ./ u \ '\ � � 'E 4.1 -0 3 E / '\ m .S 0 .E a) LL 0 -0 & .g In2 E - 7 \ 7 / \ / / / u m a) 2 2 f 7 E ) 0 % 7 # m / 2 Q I q m u o / / M \ % � _ % R R 4- 4- ® o 3 W m E 6 ? 'E # o .g m > .g = ° - - t 2 E » .g k \ # « @ \ \ � % E 2 { ° 0 E = I u . E U U 3 $ 3 m o o ¥ 4 > 0 y � \ E 2 \ ' $ < > � e / E c E m 2 2 / E •§ § / f $ § % 3 $ ƒ E ) / E E � ) \ 0- - 0 ± § aj ± ° a C -/ � 2 \ 0 a) 0 u � >- a) j j % � / k 0 � .% I E E © \ / 4 0 / 0 J o F t \ 0- m = g � •§ O o , 0- m g CL m m o a- - # 0 0 0iE # ° E E y E a- UC: 3 R ? o R a Q a & •© % � e m § c t / f § � / CL # E .\ / \ // u = o � 4- $ £ - ) 2 z o \ I o Z, o ° ƒ a / g ) \ m o 2 § o .S cu \ L / \ >1 E E ® t g / � 7n § /_E v 4- u / \ / \ ai � ? cu / 2 g M / 'O 0 ' E o Ln . CIO a) $ $ V) k t 2 2 3 \ / O 2 t ± o u m N m % % % \ / 2 _0 C g = Ln _0 > E q q •� 7 ( / v n '_ u D E R q § � m w 2 m a) \ / / � ry� .g .g a) 'E \ � ƒ W § U ® u aj % k § \ { 2 � § j $ / \ § w \ § / E § ƒ a) on - LL � I 2 % / -0 / ƒ / / ) ° 2 ƒ ] o E 0 0 ° a)� f a- � 3 k a i � a s _ Y _ 0 U w 0 a� m 0 L NQ� 1.1� 4 i I , o N O N t 0) O L.L LL 4� rML V 0 L a Y _ Y _ 0 U 0 0 v a to F- 0 L 7 N� 1.1� � § } � § § � 3 3 f f % % > � � u u e W R � � LL E § § ® 1 0 \ y y u / / m $ OD � 2 2 v ƒ O O 'A 2 m m u \ / ƒ \ / § Qj � 0 / \ � � .» .» 2 2 2 k © N u / \ 0 E � CL 0- N % ƒ ƒ ƒ tic � O E u q ? u 0 -C § \ § LL § u / / a) § § § § § � R 4 / 2 / \ c / 2 \ \ ) E @ 5 \ w @ 7 @ c e @ � @ .e a m @ m@ q m e / £ R ® £ E $ G 1 ¥ ? 2 / m q % E 2 � R & \ � � \ / / o < $ u u m / o � \ � § '\ 3 @ � � o tx(� u \ § ) k ) / cl // c §% u J / / � '� Cu a 2 2 § ) 3 § 2 § Q) I m_ u LL _ tu / LL B LL � m • LL u & \ W m ° e u & ° � m ° I @ m c @ g % / E /® o / / / u % ) / \: o \ f f ff o / > g m m @ u E a /I 'x � wm - R R � o x u / Lu � m Lu a « Lu � � a J w N Lu L a c 0 L v v CLO L O L O O v U O O Lrl O ro Z 4j)- •r)- -V} v E U ._ L NLn L L L L 0 0 0 0 L N O L L L L LL Q N o (3) o L ra D U m N 1 .� r� i N v Q N � O _ O 4J +' � +' E 4 U Q Ln by i u 0_ � O a1 O Q N4 N D _ o _ O N u 0 } a t0 U) 4 ' ca 0 O 4- - 4v N L- N au > i u v Mo °' L- >, O O = L 0 LL 00 � 000 "OO O O 0 U }' O 4- O o u 00 � coo � coo ;+� v r; > 4- +! v c-I c-I Lr1 4 i a,, I,� N N N N U 41 +' ' m ri ri rl ri ri rl ri rl +' N {/} u v 0 - O O Ln Q cc V '6 .� p - .� .� v o 'u O N N 0 Z � � w �n O U cn Q U cn 1 Q V cn N Li i/} (n 4J Ln aa) L a O 3 cc N > — tin •L � o � v J d U U N C N +•' ZaJ E r6 — L Q N Z N � O U W o N Z Li -0 E ~ Li Li -I N M E +; 0 N w o o L L > v O O '�0 v ON NOv a) _ N . . . O X L X L L L X /V /V IV VO a N w a w a F-- O <1 w N M � R R c R / R R U 2 k 0 3 d / % � 2 tr)- v)- -U-� tri- tr)- � £ � \ \ § § § § \ \ @ > 0 0 0 0 0 0 0 0 ƒ ƒ ƒ ƒ ƒ ƒ ƒ ƒ 2 § � 2 u 7 m 1 E m 0 § cu f L ƒ '§ @ 3 'e 7 4- 0 % ƒ g 2 — / 4� CA /o \ % $ § l £ D o 0L o & / ± LL O E U) / E $ E u ZZ � 2 2 � M ° -0 2 \ E % y y \ E .g - $ N - 'u � / � / 99 ° ) / § - 9 y $ y $ $ « ? co N / 2 f ƒ 2 CL u y ® O c / N 2 c / 0 (V > 2 N g § E $ g § \ / 2 / 2 w m ° b k m ° ±_ . . . . 3 - M % 0 0 / E E . / E u E G g ) u E R R R R J \ 2 E QJ v o t e 0) o � f 2 \ k - # LL q / / \ / / / \ k k k k � 2 \ E 2 k k / c c c c - 2 t t c c 2 2 / \ J / 2 2 0 2 0 0 C ) o \ 2 2 2 0 0 VV) o � 0 3 6 a � E co 6 Q) � 2 y y Q) � _ q - q £ x x I g @ 2 @ 7 7 @ I / % w w 0 $ 0 0 \ % % o oQL 2 2 O y � a 2 2 0 0 / cc » ) m + bX 2 § •� ƒ § E c 2 § E ± 'E m § g E @ § ® £ a) � 2 � I � a m 2 2 w & m # m e •� E ± \ 2 u o ± � y / ƒ 4 $ 4 $ a « 7 $ ] _ � C m m m _ = u ._ o — o o @ @ 0 @ @ @ @ @ @ ul \ ° ° # ° g 0 G G e e g g � g ' o E x " E C 2 w & LU a 4 Lu Lu a « @ Lu a- 4 a a a � 4 c 4- O O L- (3) O Q U (0 O L L O Q- Q +� �n a L 4- L 0 X L 0 +� UA +� O 4� O N 3tlo ro L � L +� N o Ln rN C L a a a) E r 0 0 cc 0 m 0 0 0 cc U O V 00 O N Ln O O O M ^ +' LLlD N Ln Ln Lfl r l N Ql I� N 0 m Ln r-I r-I r-I 0 r-I N 0) ri r.1 In- t/} t/} t/'F tr} a-+ O C: v V/ O N L L L L L L L L L L L L L +- a a M 0 0 0 0 0 0 o o o o o o > +- 2 2 2 2 2 2 2 2 2 2 2 2 O cc L � L L L L L L L L L L L L a a♦� •� L iJ .N OL a pU cc = a a > +� � � t/1 Ln C C O co O O L� :3 0 0 Q +' CA N i ,+- +- 0 •- E E U a U a 0 m D ate'+ D Un (1f L L U bA p L L O Q V Q (fin (B LA O O Q Y Y 4� - a N Ln a E � c 2 � C: 2 L tO ou aai aai aai `a } +� m +� `a O LL ua a a — C N O U a O U U L N L a Q Q Q m to — +J a tB — +' a +, Q Q Q dA Q 0 p `L' v p `L' f0 a p O O O +O _0 0 v E Cr u O v E cc u cB a L Ln Ln LnL U p v E r�-i rr-i rN-i � ,l ° C � U -0 _0 ON c Cf U -0 -0 _ c L0 a c 0 +, +, C 0 4, 4, • a 0- 0- o °a Z c v v Q Z c c v v a 0 O v a a j a s LL 0 Q" a N > =3 7 7A c � >� � n E O a a o a ain oc 0c 0 O o Ln Ln • LL -� U al- Z Z U cc: Of Z Z bA N o v a 0 � Q a E a o a ai +� o a v LL co a Z N LL Q w Q LL -0 c LL ri N M Ln lfl ri N M Ln IZ Ln �A 3 Ln — Q Q Q Q Q Q Ln Q Q Q Q Q Q a E 0 0 .1 a u N o 0 0 0 0 o Q- o 0 0 0 0 0 V) a _ ro ,_ /,L� /,L� /,L� /,L� L L p L L L L L L > U X L 4• X U V V V C7 U' L U' U' U' U' U' U' iE O + a (n LU d Q cn LU a u In r� c6 a; � E � § m % u 3 @ � E .§ � E \ E 0 � & � / u a) > c R % R R R g q q cc / Rcc % cc u Lcu L u / m % q % "D % k q ~ % o # e w w w o e g e q q L Ln CA 2 2 tn- tn- -t� -k� # 0 0 ) ) ) j j ) ) ) ) ) } j / \ j j \ z z z z z z z z z z z z / � z z � $ w w w w w ci w w w w % % § v » .� § g § / ) 2 E / % $ O « 2 £ D m o u o I Ln / E / / _I_- -Ne -Ne N \ � f - > - � � E E 0E 0 y g @ q E N - ' 2 � % - " / ± a \ 2 j L % 2 4 Q 2 ' m E / § E @ E 2 § E 7 ° CJ 2 § W § \ _ _0 7 \ E cc U -0 0 / E cc U = y \ / � U 0 / § § 0 0 / � U) E Q .- .7 6 U _0 > _ W � @ < 2 k k � -0 � / / q q \ \ $ $ \ \ 0 $ $ % % E / o E 0 0 O ¥ � = 2 2 O » c 2 2 m § / § / ] E '> . ° a- � / � a e q m m 3 2 e q m @ 3 •f / E m % � / % \ Ln a- a- a- a- a- o '§ •- L 'i •- g o = = = = n n J 'E = .g •s 0 •j 2 2 2 2 2 2 2 2 2 2 0 o m u # uQL e e G G G G e e e e 3 3 LU u V) 3 / Ln / / a ¥ D � O o N an an a- 4J N > > > U V _0 N N C6 a- a- L- S- Q 0- (i) Q) L L O N � � cJ LJ +' a-•+ fB f6 � � L N N N a c O 00 O cc a1 (U aJ Coco Coco H 4>J w 4>.l ni O of m 4 O M I, 00 1 � Q 4-1M 00 Ln O Ln wr-I rlj N if i l0 M I� Q Lf1 r I� M Vf N z 1 co L O L C O 4- O D > 0 O0 O >O O O O 0 L L L L L L L L L v V u a N a--� O +, V O LnN N u O m O .� N v u O > N > Q O c O ,n E Q QLO .� E E CIO U m O N L SLn Ln 4I N L �C a1 (6 L J L A C6 C6 E N [6 f6 O v v v v � v v v L N L i Q Q i N CA bA u +' 4J 4J =3 > N N M > N v 0 0 c O O O N v N O _ bn N O O qn Ln N J O J C6 Ln N 00 00 J J o v o � 4, ari r�-I o v m � o O r-I N _0 N N _0jl U- w T) u in• in• N i in• in• N U fB f0 O O QJ O N N O N N O N w o w + tin v ca r� •� V Q1 Cv QJ Ly N N N N aJ N N N N H L N Ll i C 4J N -0 -0 -0 � Ll� -0 -0 -0 _ w L.L � (� C C � N � Li � .� LL � .N i LL (B fLE fLE CL6 fL6 f6 ` un Ln W QJ 3 41 bA QJ t]n QJ QJ do 0 4- 0 El 'S 4- 4- 0 4- 4- O N a. 0_ LnQJ O an Q N w C a-1 4- 4� Q 4-� Ln Ln 4- O X O X >O O X CO m OL m m (/) J LL a F- u a Lit a H u U Lu a r4 N M r-I r-I r-I N N N +- +J a- C � � v aJ aJ u U u L L L E E E E E E v O O O > U U U a1 N 3 3 4- 3 3 LL U U iJ U U N O O O O Ln Ln Ln O L L L L > > > > O O O O U U U U A_ a) v = v v W N U) N N V O O O O H U U U U .� 0) aJ (6 t0 N 0) 4J G > > N > > a O O Ou co O ++ Q Q 'N aJ aJ Q Q J LO E E n n E Eun co N a1 C6 fB f9 C6 U O � N Ln N a) N N fB f0 0 U �� 0 U L u f6 (SS > L L � L a.., 4� f6 L aJ L aJ a••, 4- b.0 a � c a a c � - L L v O O L L •� N N n3 Iv L N U N V ru O l0 v r� a r� a E a) N > N c > c N O O c L N a m L L O O J c c +� +1 u c u O v O v u c ra ca v ° N o Li `6 — + U o , ,� 3 L p O L `E a, Q L 'L � oo � 00CC moo LID > ° °' +' > c c6 lD c� u 00 00 00 N m O to r� m p tao 4 O O (B I N O UJ Ol Ol Il N O Z a) Ln O O U O 4- 4. Lf) I� +� a al Ln N 00 +J M ri +1 u O c '� � m r-I r-I _0 Vl ri ri N ri -0 1 Lr lD '0 a O O O N N v VV tf) aJ C t/? t/)• t/? -Ln aJ -Ln -Ln aJ G1 N Z N x O n3 c w _0 z .- Q O O 4 U N N m C6 w E E E E C U 0 c/) a L a) a) Lu w w Lu w w u N c O aJ E � H LLB w LL U LL � •� (6 Q O .N L L- � •N i LaL � •N un LLJ •N -a 0 C6 z w E v v bn v w av d0 w w q0 w v � Z .w E O O Ln 4- E O O +' O O � fp O � N N aA o N '+� Q- N c '+� Q- cN U O � O L O 'x O X t > 'X OL _ O LA O� QJ F- U Lu a F- U Lu a F- Lu Lu a F-- •� Z w �i = r�i r�i ri � ri N a v m u k Ln cu - / 3 § % E A:� \ © ° k \ J \ U % � ° 3 m o § % ° § Ln k 2 � ) ° x @ m $ 3 ° $ $ � •@ ¥ 3 \ 0 § LO - % k u _0 ¢ @ ƒ L 9 %L § ° » n / / - 2 u u / § E u � Q. o § 0 .g 2 2 / / \ � # 2 R a) x CL 2 E = \ x _ 7 m o � / \ \ ƒ § _ 2 � § \ C.)/ ro = ° ® .k \ > � / f 7 2 f / ® 4- E 0 .§ j / 2 / \ n I J u m E @ ± © ± E 3 § \ § E o Cu @ / / § \ \ § cl t / \ u \ L } m E \ u m — � } t 2 E 2 m 2@ � Co ° § § 2 7 \ rz 2 ) $ / u g / a) u ® 7 v z ® < 0 » » E m ± j 2 � � m t # I R > .§ ) <tx R R % ) ° 2 ± E f Q q E 4 6 \ u § .2 f f 4- c f g o m o m@ � / / u & / a ° c e q Lr) m •- 2 @ ? � ° u � % $ o §TZ / � J Cl m ¢ q 2 { m \ $ u \ ? '/ V) tx g \ / o % E CO 2 2 % \ ° � u u 2 E + - .g 0 c � .2 0 2 ® ] , •- ° _0 =3 D Q) � ® Q I (U � § � ro 7 \ @ % o / 5 / Z ° / % / LL LL \ ° LL \ � @ = 0 2 E \ u o I = � I g @ � & & \ 0 3 $ 3 \ o CL u � ± 2 ¥ / g g / .g / J \ / � ) 4-1� \ § / § � R ° / E / 0 2 �4.1 ƒ U a w � 3 z U � w w 3 u 7 \ '\ « LU 0 2 w 0- a e Q Qj G & a \ R § § N a H L.L O L U N N AO W N aC' C A, L W CL u cN O 4-1 G a co a L .� U o v Ui O O a � a U N N � •�_ n3 N N tC u a c N N o L a a O f° E +� > L U +� + O O D LA � O O LL O to +� O 0- +1 Q 0 '� U V E L a) a) a) L + - a a +, a E o 0 0 O O cl N O_ O +� � O � m U Q) 00 00 � 00 -000 "n U0 00 mr � uioo 00 Q ai — 00 � 00 0 00 u1 CD ao 00 M a rn � O �o 0) 0 0 00 o +� c� +' m v � � w r-I N U r-I' r-I N m r-I r l L r) Q1 O m � U �p N N •(/7• •l/)• Q > -l/? -L} -C? -L) -k? -k ) i/} V)- Y i/? V). Y Q Vl U -L/ -L/ y a u_ u_ 0 v N N v v o O 0 U U o c0 4- 4- C C a a n3 m B .. J .. .. U .. U .. — .. — .. .. m a 76 a a a a (Li a a C: a F- +dC N•ao L >o Na a a L0a Cu0 - a) - a L a LL a) LL Li � a � a) Ua a) U Ii l L L L.L -6 L EI - e to E b E w ro to � bn a a � a NO E: o O c o a C C pofo U o v ' a 'N ' p a piN p � � n n a Q_ a) CL a) CL 40- O O O O O N L Oa X X X J X w ) wU L � L a L L a F- La F- L a Q a Q wa U a O m L f 00 dl r-I N LL O Y m � v V GLAa a v > L 4- L L a O a a t a a a U O +J +J cn O O O a co ca a 4� c O O O O .fo 15 — N 0000a) � Ncc lD oo r-I r-I m a N 3 u O > v abl = N L LL O L L L L m O U LL O O O O LO aC U M (0 a of O a `~ a `~ a � a — } N 0- 0 L O_ O QO W E U-fa O L O c I O a 0 0 O O L LL O O 0 0 0 C6 a O O v + 0 LnL O I- O O O O .— O O > u1 Ln a u1 u1 00 O U c'n 00 V � Ln N I a (10 O a r-I O X w N N a) N ri a N r-I 0' M :I- I- LU N a in• -N• +•+ .N• t!)- U in• in• a to -L/ -Ln N -Ln -tn -L F N toJo U c° c o _ N o io io io O a L d 1 - ,, a ii ii ii I a a a a a a I a Cl (UU- a1 L a) L O a1 � — a1 U- QJ 0 a) U- Il a w aj °A a' a J + d a to ti n n W + }ao z U+ �+ o o , o oa U } 0- U U U U +' Q Q- 4 ' Q- } 0- 4' -� O � O ^ O O `A Ln •" � O Ln L L L L X O X L X X L L W a_ 0_ W d J W d U W d Ji z W d (n W d W c-I N M 4 L6 l0 I� ri r-I ri r-I r-I r-I ri N L Y N O O = w m 0. N dbn C U c � •L L T� v b.0 m CO V) a) ,L 0 a — a..+ � a•.+ N U cn v — cl O o Q Q (/1 N (3) (3) aJ Q) O aJ U U lu W L L C a) C `1 a) a) C L Ul) cn cn O O o vi o o a, a, —03 W WL + N 0 c 0 0 W L m a) ca C L L () Q) C a) •C — aJ •— C = O o � L L Q a) a) C a) a) Q) a) a) a) U 3EaL) BaLEaL +1 +1 OOO LQQ LooCoo� 000 m :3 ra m m oo 0 L1 O ^O O 0 �— v OO a3) r-i O U avJ aNJ m C Q O O O o u�cn Ln �n � O ON i � ,� 1 irn )N � ai � mm rr rl u r u) cri w � -Ln N � -Ln — cn � � � � � — � � � � cn L J J U C 0 O o U O o =3 �j U U N U U c C ++ L a V � .. aJ a) cl to a aj o - � � aJ v aJ � aJ aJ v > a w a) p a) J c6 bA a) O w a, O to pa a) bA a) p c o L z c o U c o U z c p c 0 0_ L +� �' +� n 4- '+- 0_ � +� c +� Q -0 +, 0 0 •`^ 0 3 �' o 0 ra `^ 0 ro o L �' L +J X L Q) X L L X L L Q) 'X L X L 'X a cn w a N Z w a w a Z w a w a Ul w 00 Ol O 14 N m r-I ri N N N N H LL O m u cN_ G cu O G N N O 4- 0 0 0 0 $ 0 0 0 0 4- 0 N o 0 0 0 0 0 0 Ln 0 0 O o E O • 4 � O O E L " � " " � " O " � v O " � " L aC6i = .- � o � = N � � u a`a) c cr C cr L LT C LT LT C c L 0- C 0- O C C C Ln C Ln O Ln C V) N 0 C in a) v) C �n m C L •C •L L C L �i L C L L C L > L •C L •L •C a� Q) a) Q) `J aj a) O aj aj O aj aj L aj Q 0 0- 0 00 00 QM Q � 0- 0 a 0- 0 0_ 0- 0 0 O Q O rl O rl O Ol N O "o O N i rl C) O CT) -I Lq w m N LLn N O L m NOC) M dl O N lfl �t Ln i N N rl N 4 O O N rl O O N N r O L l rl w Vv -v)- Lu -Lip -Lip -v� qLn• in• tn• tn• tn• 3 -Ln -L� tn• 3 -Ln -Ln -Ln u -vn -vn -kn L t C LUL L u U � V LU LLJ w � � � L O N u C C H L L L L LJ .LCl) .L .L(Li LQ1 C L L, rO a) — Q) aJ t; QJ V a) C a) Ll LA wY Ll Ll C Ll C Ll i Ll w aj ai O o Ln LnO O Q O O O C O Q -0 4� Q 4� Q > 4� CL C 4� Q C � Q 4- 0- 0 L cn O 4J `n O > `n O > •`n O > •`n O C .N O L •X L �_ •X L •L •x L X L [6 X L X L- a- U Lu d (n LU d LJJ d d Lu d d LU d Ll LU a- s Ln r4-� OD N N N N N N � � CL) LL (A � 0 � > m ° 0 � / E CL u E � / % 2 0 .$ @ cu 0 / $ J E 4- Q q § cl 0) 0 § g o # 2 f .1 • a § 0 o % , m u a ± E q § / \ ) % E & E > N E 7 @ ® 2 § °/ N > § W - / / ( u f ° § 4 � § c . / / y LL § 0) 2 # § 0 2 # E f c 'G E o u I t Ln k c U - k 0 0 § 00 E - o c 9 - \ c 9 0 0 ° 0 � > Ln 00 0 r- o 0 0 # E 0 w Ca c c � 0 0 y '> 0 » 6 » » a q � � a 7 2 a 0 a m a C o m 2 m 5 � > # # m a m E £ . � � y � � E m / � V G � � � � / L u 7 o E 0 o - > u 0 � / / u c ƒ \ E E > 2 \ a) u 0 $ $ E « ca § # § § U § 2 § 2 § m @ w a § LL c § U I § � § % L % L § � E § £ § a / U- -0 a) U- U - y E LL LL LL _0 0 E .� w m $ E m $ \ m $ & $ 0 m $ o m % , % 2 0 = g o e g o E 2 g o u / ° u 20 y 2 'x x EA JI L-/ LA �/ > �X o X y Lu 2 O LU a- U Lu & U 2 Lu & 2 Lu & 2 Lu 2 @ 2 w @ % m m / / Cn % m H LL 0 Ln +r v E m a) O u (A E c E a) a- O =5 coT� � aJ C u? E �•F CO W E E E YO 4— = 7 Z c/7 O C O C 4� 41 O O C Q) C: I I Ln O In L- U C C N cNil U a--� LIv1 0 O O L aJ aJ a) I� C C C U E 0 E E E E 0 0 OL + O O O +' O L L N �, � Ln �-I + Eaa C u u u a) O C N } }a Q) a) E E oO Ln , , bA E E C O E sz sz sz E C C C c v v E E Q c c c o > 0 0 0 o E E m = =3 a) N +1 4- E o � U U U z `� o o o E E L LLL E E E E _0 0 V n 0 m o N a L M L C •C •C L L L L C C C C O L 0 L L L L o O O o Q Q O O O O O O O O O O E O O O O E O 0 0 0 o 0 o cc 0 0 0 0 00 00 > > > >- O O o0 O O O E 0 0 r I N N O co O O 00 Q) Q) Q) O Ln r-i Ol M Ol Ln Ln Q0 00 r-I N O N O u1 O > > > > N N m 0 0 O L L L L Ln I co U U U Ln Ln N Ln Ln N (n tr} -V} -L/ tr1 tr? t/ 0: > > -Ln i/} -Ln -Ln C LU i/� i/} O -Ln 'L/} c � N N N N C U U U 0 O Q) o L L a a L.L_ d Q) C () C Q) '� - V) cu () Q) V) Q) Q) Q) Q) Q) Q) Q) +�+ a) a) E a) a E a) a) N a) E LL C E LL -E E LL LL - a 0 Lw a) U ca m a) bn a) 3 Z C NLn o Z c 0 Z C 0 L c o 3 a 4' a ° 3 4, a a' +, a VI U N N O o o aa)) o Z LU a Q Z LJJ a L LJ Z L U a C L u a 00 C7 O m rn H LL O m u c(A G � cu 0 G N N (.0 O 4� O - O m Ln N Nca -_ LL 00 •� •� ri ri N M M 7 11'1 i O O L L L L O O L L O O L B O O � 0 0 � 0 0 W O O w 0 0 W O O w 0 0 ate) 00 00 O O ( O O � O O B O O Q) N M Q� O O � M .l � o �' 0 0 0 �o r-I � r-I m 2E ai L n r-I r-I N rn � `n 4- Lrn Lrn �D � m m rn M m -a3 fV ri -p r-I N QJ Ln lD QJ Ln Il QJ l0 dl Q) N N Q) Ln Q0 O M M Q1 w Q) V)- '(/1• Q) -V} -V} U tn- i/? ,Y {/} 'U? V vi- vi- U tn- i/1• U '(/1• -V-j- V i/} -V} U y O E E cn (/) cn (/I (/) Ln Ln U Q) QI L L L L L L L 0 ° QJ QJ LL QJ Q) LL QJ LL QJ LL QJ LL Q! LL w LL Q) LL w S - v 3 a, 3 j- 3 j- 3 j- 3 a� 3 v 3 G LL � � LL � Q1 L.L_ � QJ L.L_ � QJ L.L_ � QJ L.L_ _0 QJ LL _0 Q) LL _0 QJ E CD bo Q, 'wX aCL L) Q eXn QL, XCL LXCL onQL +' X X L XaL) L`n N ' n +' `n +' n `n +' `n +' `n O O O O O O O O Ln V Lu Lu L Lu L u L Lu a- Lu dc + = 14 N M 00 Ol ' R - Itt H LL O m u c(A G Ln cu O G N tD N O a, a' N L LL a, bl Q a LL _ p a--' L Q0 a O v L O O L) O O O U 0 0 0 0 > 0 0 L 0 0 0 0 0 0 O am+ O O O aJ 0 0 � l0 O 0 0 LL 00 (DO 0 ri ri I� M N r-i r-i aJ `� O aJ lD O r� O v 0 Ln O M m ri v M O +J rn Ln � Ln LL ,o Ln o Ln to a) Ln Lf) L � Lr) M Ln N r-I N m N N r-I N of w in• c-J -L/ tL LL -L/} in• C i/? in• i/? V! (/} i/•) O -u-j- in• i •1 M o (n =3 L a 4- a p of clC a) LL a) (B Q v v a, aJ aJ N aJ � aJ aJ v aJ U a u c L aJ aJ aJ L Cl) a a) � a� " 3 v L L 3 a, " L aJ L.L a, L.L a a, " L a� LL O LL 0 w LL _0 a) LL _0 a) LL -0 c6 LL -0 L.L -0 L.L LL U LL L E on Ln V) Ln Ln _Ln tn • ' •O • ' • L L �- CL a-- c�nO n NO O0- Q 0- n +- n O X X X a) X X X L L Lu0- L Lu 6- L Lu a LU a_ cLU 0- co W0- LU 0- U Lu y d O O r4 N M .4 Ln lD I� Ln Ln Ln Ln Ln Ln Ln Ln H v L L un H i v O O' E m O u S(A 06 G C O 4- U co �CU C6 Ln a) _ bA LL a-+ �_ +J V fD O x S L13 � N N o v v v > E N w 4-1 O O N N O N E U (0 1 - tD O N E N L U O N Ln a u U O — N a, — O O o a) o 1-0O O o2S cn O C Ln Ln Y Ln L L C LA LL 1•F C r-I r-I U r-I (6 fB O 1 N O+ +Ln C _U aC) a) OO � _LnL L )U U OU U O ) m LO La 0- QO O _ L _ `~ _6 B tx( � O O a) �o0 O 0 O UI� dl riON � 4- 00 dD I r-I fV r-I N U a- M U OO _Ov U rY L!1 C U M Q -Ln -Ln C -Ln -Ln a) L -(n Q L -kn Q L (/} Q -(n -Ln ra_ Q Q txy Q " v aJ aJ aJ 1 = v E E o (3) 6 U U U LL U C O O O O tx U Z o tx( C (3) (3) (3) L N a) B 4J E NaC Lro U U U O O C a L a) LL +� LL LL .L a aJCO a a a) () 00 a) a) L E a aJ aJ a) ) La/ LL _ LL � LL _0 LL ) LL - LL _ E L �L a Qbn'Ln 0 Ln Ln O Ln a ZI co O `- O N Q n U — Ln ) Ln° O O O 4 'N 4 4X OX L L X L X L L Lu LOC Hw d O Lu d F- U Lu d Fj Lu d U Lu d 0 Lu d Q Z Lu d 2 00 LT O r-I N M Ln Ln lD lD lD lZ k.D H LL O m u c(A G � cu 0 G N LL a N to a LA O a � � a N o c � LL p no 0 o 4- o 0 0 0 0 `^ `^ Oo � Oo 00 00 00 00 ov 4� > +. 0 4• 0 a) = O O N l0 O 0 0 a q O a 76 ,n p V) N r-I 0 0 N Ln M O (Y) ri a M r-I a O L a O 0.) Ocl �l O - M Lr Lr r-I .I I� LL c I I� 0 � � fl a a-+ V ai a Z 0 O u a aai o 4- � a) Bc Ln a a Ea a O a L U L- Ln i, cn LL +� L.L L L a a Ln a E a ,Cl � as a LL- > LL- � L m L L 1 L Ll - on d d +� � X c0 A A O OLO O O O O O +� Q O Q CL U `n Q + Q U + Q � 2 4- Q `n `n `n `n ^O O O nO O O On O O X Lu L Lu= W a- co W W 0- 0- cc W L W a- L11 L l0 I� 00 Ql O c I r k � m % k k � k k \ I � ) § � 2 2 � 2 � ® � \ � � \ LL 3 � � 3 � � E 0 % ) ƒ _ � \ ) QJ E 0 k \\ / \ 2 $ 2 2 2 5 / ® ° � � •2 - � @ � ± \ k \ Z / — — 0 � 2 \ 2 ) 2 /2 » 3 « © Qj / § � § k kCL k / ru k aj aj / aj aj � a) \ / / ? � / \ / / \ 4z, N \ / � a) 3 « ± ) m o o = o o 2 � 'e a' E E / _ \ ) E E / = 2 LU § ] \ A G f 2 \ ' % G G f 2 % 7 m m - I ° q d q G 2 ® q d q A j o = v I » E E E � k ai ® E E E o E & E .@ .o .o E / .o .o .o k % § L-L I a 7 % m a Q 2 c \ •- 0- 0 0 0 E v m 0- 0 0 0 E S E / § 2 \ / � \ % $ � \ = 7 § k 2 7 \ \ - k \ \ k { § » « � co 4 - co m 2 a % B £ -0 § E G a .f % % \ \ J § 2 / § 2 J / k t 2 % 7 w E Z U co2 & A � � 4 i I , o N 4� � O N 4� O � 4� N � O 4� LL V 0 _ 0 U w 0 v a m 0 L 7 N� 1.1� v v o � � m 0 � � = o @ CL � •2 ? � / k w % u }LL § � ƒ § & Q O 2 / \ $ u m / 2 � � CL \ ° 0 5 / u � » ƒ Qj / - t � E j Qj N \ \ § I ® & u \ L Ln N q 5 L § ro o ° co ± CY � J ƒ @ \ ƒ ® ° « m E c c / » $ C3 v o E / V) c R ' o .- » R E R ° M q / ƒ 2 % 5 \ \ G / 0 3 > 1 � / 00 \ ') ° 2 / m ° $o § s s s \ ƒ a ® LL 2 ƒ 2 ? w \ 7 \ k G k k ° { I m u / o D E E E u 2 c c 0 2 o f o k o E E k / § ( ) ) / / � ) cl� Q \ @ u ± 2 o � � ° � G ° E ' Z o / E % % . E . cl . LL ° bD ƒ / k � @ a) bio ƒ �_ on ƒ 2 bO ƒ / bn C E / / � / - 1- 0 . m � � ® tx o f m 2 / = ° / o c 'R " 'x 'X 'x u v E � % Lu w wU, w gLU w w LU co w / � 5 � G & a 4 LL O m 0 0 0 L L L a a Cl) v LA H v v v M N M ti I I I I �-+ � � � � � v a) 0) a) L L L L CU L/) Lf) V) L/) tx C a a a a N I I I I N V) a a a a N in in in in LL cl CY 0 CY a Q of cl:: L O L O L O L O E 0 0 :5 O O O O O O O p 00 p p 0 p 0 O O U U � U 0) U � N m Ln l Vf a CA a Vf a 0 a V) LL -::I- Ln N r C J C J J C J E C •L C.J •L L •L L •L L •L L •L L •L U O O O O a an I do do do bA Cn d do 0 C C U C U C U C U C C: C y O u O O c O O O O O B O O O O O O u O F C U C =) a C � a C � a C � a C � a C w cp U U a U a U L .N LL .N U LL .N U LL .N U LL .N U LL .N 4- LLLn .N C b,o a 0 on a 0 tin a 0 en a O on a c w a ' C � U C � U C � U c � U C O C� � 4- � } ' Ln x 'x 'x 'x 'x Lf, 'x Ll F U Lu F— F— Lu F— � Lu F— F— Lu F— F— Lu F U Lu F— O LP1 l0 00 Ol r-I MMIBIT 6 City of Santa Ana Fiscal Year 2026-27 SANTA ANA _Mill_ r r {:e Noah PROPOSED CAPITAL I M PROVEM ENT PROGRAM (CIP) June 2, 2026 THIS PAGE INTENTIONALLY LEFT BLANK �N oRANI' SANTA ANA'l o F TABLE OF CONTENTS Overview Introduction................................................................................................... 1 DepartmentRoles........................................................................................ 3 Process Flow Chart...................................................................................... 5-6 Prioritization Process............................................................................. 7 Timeline for Adoption & Implementation............................................... 7 CIPAmendments......................................................................................... 8 ProjectCategories....................................................................................... 8 CIP Projects by Category................................................................... 9 Project Categories StreetImprovements................................................................................... 11 • Project Worksheets............................................................................... 13-25 Traffic Improvements.................................................................................. 27 • Project Worksheets............................................................................... 28-38 City & Park Facilities.................................................................................... 39 • Project Worksheets............................................................................... 40-46 Reports Unfunded CIP Projects................................................................................ 47-54 1 Year Capital Improvement Program (CIP)........................................... 55-57 7 Year Capital Improvement Program (CIP)........................................... 59-63 Orange County Transportation Authority (OCTA) 7 Year Plan.......... 65-80 Projects by Funding Source...................................................................... 81 Previously Funded Projects....................................................................... 83 FundingSources.......................................................................................... 85-88 Index Glossary of Terms...................................................................................... 89-90 THIS PAGE INTENTIONALLY LEFT BLANK �N oRANSANTA ANA o F INTRODUCTION As part of the annual budget development process,the Santa Ana City Council adopts a one-year Capital budget and a seven-year financial spending plan, which comprises the City's Capital Improvement Plan (CIP) in June each year. A Capital Improvement project either installs a new asset or extends the useful life of an existing asset. Examples include the acquisition of land, construction, expansion, or major renovation of City infrastructure such as roads, buildings, storm drains, and parks. To qualify for the CIP, a project must have an estimated useful life of at least two years following the date of acquisition, meet the minimum dollar threshold criteria for capitalization, AND meet one of the following criteria: • New funding is appropriated for a new project • Existing funding is reallocated to either an existing or a new project • Additional funding is appropriated to an existing project. This condition only applies if a project's scope and budget are significantly different or expanded. Projects already funded, along with routine/ongoing capital purchases and minor maintenance projects, are not always included in the CIP. The CIP development, adoption, and implementation are an inclusive and transparent process. The community provides input and assists with the prioritization of projects via the Planning Commission, Sunshine Ordinance Budget Meetings, and various neighborhood forums. The Public Works Agency continuously identifies the City's capital needs through the following assessment/evaluation programs and various master plans: • ADA Transition Plan • Active Transportation Plan (ATP) • Complete Street Plans • Downtown/Central Santa Ana Complete Street Plans • General Plan • Hazard Mitigation Plan • Local Signal Synchronization Plan (LSSP) • Parks & Recreation Master Plan • Pavement Management Program (PMP) • Safe Mobility Santa Ana • Safe Routes to School Plan • Santa Ana Zoo Master Development Plan • Storm Drain Master Plan (SMDP) • Water, Sewer, and Recycled Water Master Plans • Water, Recycled Water, and Sewer Rate Study 1 THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA z DEPARTMENT ROLES Community Development Agency (CDA) Provides economic development services, job training, affordable housing, and downtown development Administers a significant funding source of the annual CIP - the Community Development Block Grant (CDBG) Finance • Management Services Agency • Coordinates Operating/Capital Budget Calendar and annual budget development process • Compiles and edits the Budget Book and CIP documents (Operating and Capital) for City Council review and adoption • Ensures CIP information reconciles with the Operating Budget Planning & BuildingAgencyP;A • Developing the General Plan • Implementing state and local construction codes Planning and regulation of future land uses Public WorksAgency • Plans, designs, builds, and repairs capital projects in the community, including infrastructure, right-of-way, and utility systems, utilizing various master plans as well as the Community's General Plan • CIP Engineering (and other PWA departments) submits PWA project requests into the Euna Budget Pro Capital Module • The Administration group reviews and approves funding in the Euna Budget Pro Operating Module • Reviews and approves other departments' CIP project requests to ensure projects align with funding sources and City standards • Identifies and develops CIP projects for 7 years, including unfunded projects • Utilizes Euna Budget Pro Capital Module to approve CIP projects as submitted to include in the annual CIP • Develop presentations for Community Budget Forums and City Council Meetings • Present proposed CIP to the Planning Commission 3 THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 4 ° Et 2 k \ �� < E 2 / / § e ¥ / ` & & _ \ \\ \ 2 \ 7 / { ( ) r7 » _ _ f {} ) § § } EZzf � 2aIE § 2 \ \/ i » \ (\ \ j ( ] / / / o E } ® { § !5 [ \ ) \ / \\\ » f}} [/ : \ {2 ƒ22 / } t5 /= / \ u / [{ ) ) / 7 \\ : \ _ � 7 m }{ }/ 77 / & ) 2 o = § / \ > « \ e x k \ � � ! / § e } I § /j \ # k \ Eo \ \ EE o f \ \ \) } % t2 » 3 ` Jt \ \ /\ � \\ � m Eo k ^ \ � £ 2: 'E � / � = k) 2 ( � � » \ 0 / s � 2S \ � \ \�2 / ( s© § a � ` ® = k0 ( §\) Iz ) § (\ j ) \ \ 0U 2 � \ \ , : ) _\ j_ \ » _ _ � ) �{ \ / } \ { ) \ / ZF u \ \ —} k r \ \ \ \ � ccl « a o & _ § , § } / 2 _ ^ Eo j \ \ \ cu z z e a E PRIORITIZATION PROCESS Projects identified in this plan primarily meet an asset management goal and/or include one or more of the following indicators: SupportsAddresses Health&Safety Council .. Improves Quality of Life Revenue TIMELINE FOR CIP ADOPTION & IMPLEMENTATION Budget Opens e�ytck"OrfMe •Operating and Capital ��fl% EngagemP `" Modules data entry begins Goe\tali Budget M n t� a, This meeting establishes 26 e guidelines and Jan in Euna Budget Pro aQa e 3 3 assumptions for the •Departments prepare CIPDec p annual budget Operating Budgets- -Submit Feb 1 development process. Supplemental Community Engagement& Budget Requests(SBR's). Apr 28 Departmental Budget Meetings 2025 ` ew Fis a tr`gCommr ud e SS � �o N ° 7 8 g t w1Oo��Sq? mat yP � N U N Apr 27& FY2026-27 begins on July 1 May 19 July Draft CIP is presented to • Planning Commission and City Council 4 7 CIP AMENDMENTS The CIP may be amended at any time through City Council approval. Project budgets are tracked in the City's financial system and are revised as the project evolves. Criteria for amendments generally include project additions and/or significant changes in a project's scope and budget. PROJECT CATEGORIES This document is organized by classification of infrastructure or facility, with funded projects listed before unfunded projects. Funded project descriptions include detailed information such as maps, timelines, project cost estimates, recurring maintenance costs, and estimated useful life. Unfunded project descriptions may include only basic information such as general location and potential cost ranges. For each category of infrastructure and facility, the City periodically updates a long-term master plan. Examples include the Pavement Management Program, the Parks Master Plan, and the Water, Recycled Water, & Sewer Rate Study. These master plans outline recommendations for annual investment in the City's capital assets, including identification and prioritization of specific improvement projects. CIP Projects fall into one of the four broad categories: 1. Streets — Street Improvements include projects designed to improve pavement conditions, sidewalks, and alleys. 2. Traffic — Traffic Improvements are designed to evaluate and decrease traffic collisions and congestion, identify and map safe routes to schools, and provide walkable and bikeable streets. 3. Utility/Drainage/Lighting— Utility, Drainage, and Lighting Improvements ensure that projects support the continued delivery of water and sanitary sewer services to the City's customers, address the aging storm drain system, and reduce stormwater runoff. 4. City& Park Facilities—The City is responsible for identifying deferred maintenance and capital projects to support new facilities in addition to existing City facilities such as City Hall, Ross Annex, fifty (50) parks, three (3) urban plazas, five (5) community centers, two (2) recreation centers, two (2) senior centers, ten (10) fitness courts, seven (7) recreation trails, four (4) municipal swimming pools, one (1) aquatics facility, five (5) community gardens, two (2) log cabins, four(4) skate parks, two (2) lakes, one (1) tennis center, one (1) stadium, and the operation of the Santa Ana Zoo. 8 FY2026-27 PROJECTS BY CATEGORY Project Category Project Title Proposed FY2026-27 Planned Projects Years 2-7 Streets 17th St Rehab:Grand to Cabrillo Park 4,764,000 Streets Alley Improvement Program 1,200,000 7,200,000 Streets Broadway St Rehab:17th to Mainplace 2,800,000 - Streets Industrial Street Repair Program 3,090,790 - Streets Local Street Preventative Maintenance 4,000,000 24,000,000 Streets MacArthur Blvd Rehab:Harbor to Fairview 1,283,550 - Streets Pavement Management 400,000 2,400,000 Streets Project Development 250,000 1,500,000 Streets Residential Street Repair Program FY26-27 1,000,000 - Streets Richland Street Sidewalk 600,000 - Streets Right-of-Way Management 350,000 2,100,000 Streets Santa Ana Grade Separation 400,000 - Streets Street Median Landscaping 1,024,000 - Traffic 18th Street Streetlights 350,000 Traffic 4th St Regional Traffic Signal Synchronization 210,000 Traffic Bristol St Corridor Regional Traffic Signal Synchronization 250,000 Traffic Harvey Avenue and Carol Avenue Streetlights 100,000 Traffic Heroes Elementary,Carver Elementary,Willard Intermediate,Wilson Elementary SRTS 50,000 - Traffic Multi-Modal Project Development 80,000 480,000 Traffic Safe Routes to Parks Plan 651,200 - Traffic Traffic Calming 1,000,000 - Traffic Traffic Management Plans 100,000 600,000 Traffic Traffic Safety Project Development 50,000 300,000 Traffic Traffic Signal Equipment Replacement 100,000 600,000 City&Park Facilities Alton Bike Trail&Security Cameras 600,000 - City&Park Facilities Cabrillo Park Restrooms 650,000 City&Park Facilities Delhi LibraryADA Improvements 100,000 City&Park Facilities Edna Park Shade Structure 250,000 City&Park Facilities Logan/Chepa's Park Construction 1,000,000 City&Park Facilities Santa Ana Homeless Shelter Generator Improvements 300,000 - City&Park Facilities Synthetic Turf Dan Young Soccer Complex 285,000 - Total Project Budgets 27,288,540 39,180,000 9 THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 10 PROJECT CATEGORY: STREET IMPROVEMENTS ProposedProject Title Years 2-7 17th St Rehab:Grand to Cabrillo Park 4,764,000 - Alley Improvement Program 1,200,000 7,200,000 Broadway St Rehab: 17th to Mainplace 2,800,000 - Industrial Street Repair Program 3,090,790 - Local Street Preventative Maintenance 4,000,000 24,000,000 MacArthur Blvd Rehab: Harbor to Fairview 1,283,550 - Pavement Management 400,000 2,400,000 Project Development 250,000 1,500,000 Residential Street Repair Program FY26-27 1,000,000 - Richland Street Sidewalk 600,000 - Right-of-Way Management 350,000 2,100,000 Santa Ana Grade Separation 400,000 - Street Median Landscaping 1,024,000 - Street Improvements Total 21,162,340 37,200,000 . T r � v s k. Edinger Ave and Standard Ave Street Improvements 11 THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 12 ° )&/ ±� - &e `\ t f e { [� Co Q g- LL LL > / &> � %G \ \ ƒ/ \/\ C4 , . LL LL /\m \\ Q e , - CD way±>» m m 5 /i)2e\ `l2o§2!�` LL LL , . $ `/a %>/ # /Q -Z( y\ CD , . o w \ m= &2 m q O m\/ e3 LL L \ F- C /yoe) / awo§ B , & z § , . § , . C / « / & � } } z § L) 0 £ 0 G N b00 , . 00 , . U q � K® e e LL \� } } 2 C % cz « R >s}» § § ' 8 § @ § (13 I ( �70 N \ IT � \ IT 2 y (±/ � w � w « � « ¥ ¥ ¥ / 0 %\§ 0- LL [ eg R R �} (ƒ C m `a �� 2 F- � �' �� ® / o ;] ¥¥ cn LL LL z \ Q %\ \/{ / \ a 0 # U ® s Q 0 ` / [) LU) \ cc) « > I ��� \ c a CD q j G ¢ e>w a m co t � 2 � \ O � \ - L \ LU IL . . . . o � � \ L) / iC/) Q g ® � \ O � ± O ° � w z m k k ° a CL IL ® 2 \ ) \) / 1 / \ / ! %» {\ n o o n 0 , o /)\\ § \ \ CD 0 § \ 0 f (±/ � coCDL \ \ ©±2£ O.z o\�{ o o o , o Q m 2 \ \ a e G 8 \{ O)k ® _ & a 0 o :{ :ƒ � \ k � \ \ 0- ±\ § § CD 0 S § @ ' 0CL ) Q) U /\ R Lu � w %) \0), � \ k � \ k - w@£/\® U 0 o* > CD CD 0 0 , o LU co r CD _CD G r @ Q \ 77 =2y m a \ a q a 0 O \ ® k » \ \ / � {$S\2 / awa ; c , LU § \ 0 \ § \ 0 F \ m m 3 _w 0 q 0 0 ° & LL f ® k LL f 7 ® / / 2 S \ (D R k\ E § § G 8 § @ ' 0 Q \a® ° f N M / 0 % 0 0 � q &\ 0 t LL \ \ LL \ \ o �\\/\kco J 'c- -- \ « � f/- )\2 2 ° 0 ° % 0 « 2 )3{s § / a § G 8 R w s o% CM M w a � 0 0 2 m �& 0 |� CC) k � \ \ » « w z3f <\a £� LL O � ({�/2// w {{\ \j\ƒ k L0\ \\\\\m F- 2 w F- m xc� w\\/»®ƒ\§ 2 ƒ o @ 'C', / cn D e i / /-Z.3 0 z O \ __ ±� LL 0 7 m Q ° a2f o LL � 2 = w2� e §® E w / 2 u jOj q / § O / j a / ?\Rƒ(\\ \ / k \ N k § aw \22i==o § a m � </ e \ p W O m OL L � / C F- % L) ) / L) \ � / O \ � / � / / F- � 2 2 � 2 \ / O a a < am < � � / . � ° )&/ ±� - &e `\ t f e { [� \) LL LL > / &> � %G \ \ ƒ/ \/\ C4 , . LL LL }\m /ƒ Q Cc CD CD way±>» C. � \ ` 2! ` LL LL 2e$ `a) \ Q / / y\ o , . o w ( lo2� @ e Z3, m q ) O mLL LL\/ e3 \ F- LU w awo§ Ba e LU _ § , . § , . $ U = } } z \ 2 � b00 , �. , . S f q � K® e e LL 0 \\\ Z ° CL c7) « e {3{\ C14 o , o % o 0 « 2 ( &%/LU k \ \ iB� \ \ z yC,2 LL _ cq LL _ s « LU Z CL� ,f N & & 4 � � /LL O0 \)\ a R R �} (k C /2 »/« @ in LU t R § / o ;] 2» cn LL = o \ gi � r QLL _ z LU ® 2 f LU co Q 'rm w ) G U ® s / �� � \ c a CD q j G ¢ e>m IL m \ k \ « 2 o3o LU IL Li « « � / � ) \ O� ƒ § L 7/ \ LU � f / F- t o O m O $ § V 2 \ 2 m t _ a = 2 am < 2 \ \/ `® 2 q -Z \t { C4 , . t !2 } %� t@ § LL LL ff \ :t \ \ o $ � . , , , , . ) o (D w { M, k mco i o = �±\ o , . w {/} § § k O9»? LL L \ w CL aw &« w § , . § , , , , . F \ « / & � } } z § Qo om b / \ ) g � , . � q �\�\{7\) § § LL K (2 [}KKK LL LL kk ° ` ƒ® /% ® »ka } f\ { /Aj « R 22ga0 ZZ § § G $ § ' § & ' G &� , , c 0, % c c » w « 2 . � eaa«R z �� z{}\ °� ` >-cm / \ >- \ \ a 32J- = `G�( « w z %/a2\ &s § § & & & & U) > oya /t> w§§3 LL b 2 F %f#%{j72 § _0a$� e , 33o � « « >- 0. &E°~ 6 o u o L) (Dcu»a\2 R @ w o R m ,( yIcoEEm 2 z � � 6t5mo \\ F- D ƒ ) o ]%{ 'A(1) cn L e ® u Q � \\}){ /§ @} p } j \ \ w °/ 0> %§222 ^ ® ( ` %a7\© Q - - w / k § # O \2 , %tee= °# w ) \ Q i \ i / s 4 //\�/ \� {\ \ / k \ / { w k \ aw2e \! ma=o a m E \ OL O O _j / � \ / F— « Eq 2 U % a \ w 2 w \\ Q \ w \ w / c � \ O \ O » / 2 mk / O L \ as amp 2 / f/\\ e r\ n o o n 0 , 0 o § \_ \ G \ am C CD a §2 § % n a / & n ¥ 3 0 CD 2 » a / 2 a *f�\ a ¥ N ¥ tf 2 ` N o o CN o , 0 0 )/7 ( @ \ \ a e G G a >- / / & ¥ 3 & % a2 ( _ « a � / 2 a a %/\ w ¥ & ¥ 222 ` § 8 @ ' @ 8 o \ o § o 0 0 ) R / c a q ¥ 3 & w { /\ L _ « G \ 2 Q k z /,\/ a ¥ 4 ¥ § w T '") a Q / 0-\ e o c � »±®2a Cl) @ \ k e C @ 2 a�& 0 m a 0 / q ¥ / / ) )/}{3 f - 7 \ 7 F- LU a (f\ \ \ / w 0) o o 0) 0 , 0 o n e o e m I m 0 0 C q ƒ \ � Q \ k _ CD ® ƒ \ ƒ zca o / \� § _ / C) § 0 , _ 0 U q � » % G a G C a a / & % ¥ 3 0 K z) LL 2 » a L / C C « 0 co a ¥ N 2 a /\ « R � § § § 0 8 § @ ' @ 8 « 2 \» R R o iB o 0 0 R w ° ram ~ 0 0 & ( / 3 0 2 m »23 _ « a L R 2 a « LU Z ) a $ w ¥ & ¥ m > 0 ) § � b 2 F- a 0- oe t « « kG L)\/ § m O C0 / O U) ww»\ R 2 I @ a of \ G � c § ® « {}» q LL f \ LU /j w x j k O &» % K \ w \ > / It /\ƒ \ / q \ \ / 2 G IL m $ 0 ,/ O w 4cri � \ LU I D I2 wtu w2 % 2 U LU \ / Lf / F- to O § 3 O 2 \ V 2 \ a \ / a % \ LU \ ° )&/ ±� - &e `\ t f e { [� \) LL LL > / &> � %G \ \ ƒ/ \/\ C4 , . LL LL ƒ �§ \\ Q p Cc C. way&>o m m � \ ` 2! ` LL L » 2e$ `a) / � %>/§# a L) 0 CD , . \ w ( lo2� Cl) e � m=� &2 m q \ O m\ LL LL m � a //)\3 LU 2 m Co & � z \ Qo E oe b $ 00 , . 00 , . U 8 q � K« k e e K \\\ § § « � \\ � � f 2 CL « z /\\ Q § \ W § / k CM CO m � Cl) m zLU (zCC � \ k � \ \ � 2 \�\\ > §\\/ \)a e F- F- \ \\ / @ / L) m °# 0-2 2 � �� �� ® /o ;M k LU ca LL 0 _ 2 LL Lu x t w ) \ U / / s 4 � ` ( [�) 7 > I � � °� 0 \ / q co G a ¢ e>/m a m c \ ) Li \ / R ± / >. � \ / \ . `— � » IL w \ w \/ Lu Lu t \ O \ / O » � 2 � m 2 k k p 3 a2 � am < -i 2 / / �/ƒ/ cgs) \/emu \ k \ CD */\\ >. \ CD >. \ 8 }/{ \ - - - - CO \ 2 \ k S \ k R«E2 Cl) \ 8 Cl) 8 § [$§ w - It - - 333 \} LL LL /C, ® C! }j § \ k § \ k » :2@ ` m \ 8 m \ 8 ° LU & §w : - - >- - - ƒ U ,3M// z M'6 c) } � 2*2 ©® o c o 0 0 ® LU -zz - - »w e3 ; a y k In y s � <�3l= m \ a � \ a ( OJ.2e0 - -LL - - \ F- CL( w a w „ ao e LU § C k § \ C 2 m m \ 8 \ 8 Q \ k � - - � - - z \ N c m o S \ k U \$ { e \ k e / k \ 0 N \ 8 L K {{ 1 - - - - « 0 &% / 2 « � \\\ 04 \ k N C) k I � � N \ 8 N \ 8 2 ©\} � - - | � - - t > 0 /ƒ/ LL o - £e ® 0 0. 0- k /\\ m F- m» � § A � > {3 R § ƒ \ a /t� cn LL Of « w %®) q � / / 0\/\ ( L / q - \ � m/ oE � . w § > I a.i \ / q / 2 G a m �z & W ° � m p w [ LU % � K k § L) % » 0 2 U � L \ uj 0 F- � 2 6- \ a. CO � \ � « _ _§ r % /k Q $ o »\\ � \ k � \ k \ LO \\ \ m j \ z j «foes Et/& / m§ w \ m 2 \ k S \ k § (Iƒ\ Cl) 3a Cl) a /�4 «2 LL \ m � \ m \ )f$ z &® [ )/ p ) \\ k § \ kk L { w m a c m £ /Q LL \w 0- \ cj LL 0 \ z i}/\ \ ? � \± \/\ o c o c / Lu } (/\ § \ \ § \ CD 0 O � ®f/z \ » g ° : fit \%% � I � amfs\ ) e LU § \ k § \ k 3 2 § / G § \ O b 2 ƒ }&3 / iz SN 2 \ m \ k e C e kU LOLn >. LO �\/\ § \a 2 (/\ / _ a § a 2 CL © 9m ® �' § \ k § \ k I m D m 3 0 m £ / \ � LL Q � � w z \7 -z O F- CO I �� oc (L _ (jf « « ) / /L co U) k p \/} § � § \ / / / � \ LU \\ v w k F a � / Q \ 9 / � � § q / 2 G a = ,o% a m �z IQLO- w a CL 2 O � /p , 2 / 3 ; ){ /\\ N q CL /z ƒ /0 C . § 2 */ zoco \ (b ( § $ § LU * [2 ) w / §\ 2g2~ / V \ 0-15 a CD , . o 2 Q) @ e O 0- § § � a ( §7 § z C \ & � } } z / Qo 0 0 / 2 \) § , . § 8 N Q \% } }�®� « 0 \\ & ) 8 � @ § « z ){> 7 k k R S R C } mE N / £ o � o & z Cc,m z \�� � _ \ \ � \ \ U) > Ota $ >. 0. � \\( _� \/cc / @ / U � mm j 2 k a "') § / K w ( /\ o LL z \ Q LL o m � )\\ v LU < � � D ` E$ w ) \ Q i s 4 7 S > I a \ \/ \ / q \ G a m E \ \ Q •G w \ LU 0 2 IL �Lu L / ƒ \ � $ -) « - ! C.) 2 2 \ � 2k ( O � \ azUL amp 2 / ) ( \ Q q / 2 q 7 /ƒ , . /\ LL LL \� \ � LU k k Lu » 2w ( / wZ8 a � /{ \ , . \ O \� § § � a (\ § z C \ & � } } z / Qo / k \ b � . . q � § , § , LL LU 0 J } } « W R 2a { « z ® � \ \ § K C § 2 m 3 / & m £ / z m ) > @ G L @ « w z / 0 � ) 0. 0- Q Q _� b E� L) 2 L) CIS« in w/ ® z o2 cn LL / k V� 0 } z \ w y w / 2LU / 0 # 0// w j \ Q i s 4 7 _ > I IL \\ \ / q \ G a m �z k_ & 0mf w \ Lu _j \ Q [ / � r L) 2 L � L) _O \ Lu \ Lij O \ 07 � 2 2 � .Q w \ k L = az amok 2 \ /ƒ \�\\ n f \ k 9 \ k %\ (& m / & cn / & f t y\ m m com § cu § x\t »22\ 2 \ k 2 \ k C / & cn / & /\}\ n m r m \ ` /\ LL /f !a ` Cl) \ k ® \ k L \w \ >�\ k / a Cl) / & } \ m\ rm Cl) \ 2 � m22 . 2 w %{±)/ o c o c / U %yym - w a 0 ,3 2 m y k m@ \ 3 0 22= , = m / 0 N \ 0 % O ©Z)§ / � n n n 0 LL � »+ o ` I L aGk£ \ ® m e LU_ § \ k � \ k m m / a m / 0 Q \ kLL m m Cl)LL m 2 k N o S / k \\\ eC k 2 \ k y� 04 6 a 04 / a > K LL 2 m n m 0 §% e Cl) ^k CL \({ «R /t \ k \ kz to § LU / / � / � n m Cl) n JLULL LL 0 fCL 0- (\{ F- F- _e L)\\\ F @ w F- U) m 2 \ eLU ®®\ R $ \ | cn L z (�® q > LL LLz \ w k - � � \ � / 9 / § & 0 / q / 2G aw= u , a m �z \ � [ p W � [ LU § IL % k L) % ° \ z w | 0 » Lu 4 Lu / 3 F- to § � /Ln � 2 / a y )a \ ,u\ n�.« m& f e ®a2 % 2@§ © N &«% Q) z } Eo- >m , , . CN , . \�\\)A/ ( § k k ( \/\ (\ D LL LL naa««t \\CO zQ)Mf \ CLM]f �t § D � CL Q) LUMZQ ± w}< R R 5 Lu §£ \3§Q{a [ LL L i 2m/ E\ %uu ° e 2 E ®&3 w � co QGE)&\{ƒ// CD , . CD, w !2 &I =. ;$ � Cl) e a � f y;) C', 0 m q 3 O '.2m � *» LL� e \y« �� LL U a82 \/f00 \ % .. / z § , . § , . C / « / & � } } z § Qo z m \ }\\� m0 § ()0. . S \ k U j , , cli % LU LL 0 \\// 2CL ^ co Ca � z �� 7 k k 7 \ k m &! ; + CM 8 ~ 8 8 2 2� ®6: > - - | | > - - « w z4 / 0 0 m ! !2, � @»4 %a 0. � J�J@ § « « � R\C\ b 2 E Q /C'4 2 e � ��2� 0 F cn � e Q o2f 0 z \ oam Q z LL LU \�\\� LU 2 � O , ® m ,® w Q ± Q »fm §\ O { K § \ aG \ /2 ; 0 0 0 a m c ® ƒ O 0 ƒ IL \ _j I ® \ k k L) L L) \ b \ i -) / \ '§ 2 � 2 m e a)a « m 2kk9 am amm \ k / )\�\» ; o <a &\§$\\ EE (ƒ\ n n« \� ee2 \ \ $\ \ (\�\\ . . R G § {9@ 2 § 3 » �) %M t22 }®° { j \ LL L ƒ 2 ®4? \\ ( Q \2\`\ CD LU co 7 7 CD C. w m_ Z 0-:3 / 2 @/a »'ZI 6 w \ƒ///tom U .2a` ;a &$ o w : [{ � ;(/ Cl) Cl) = m q ± 3 / aLU w&� ° e ; a n z § m m Co q co R m L) 0 \ \ \ ®( . . S i co (R § ()0k � o� cli % LLU �/ 2 E {/ \ ~ § 8 N / 8 « z \k 7 C C NC C � « ¥ N « ¥ m ({ � / 7 � / K � k \/ �a o 0. - ){ R\) b 2 LU E v / LU e 2 { of / � � } _ 0 0 0 / TO /\y w k # O &{� K a /{ / w § 0 / \ a m �z > �\ & LL 2 ƒ IL � \ � / � U % & ° o 0 2 v \ L) % \ O \ w 2 Lu 2 2 2 � � � � � � / � / / a \ « _ THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 26 PROJECT CATEGORY: TRAFFIC IMPROVEMENTS Project Title Proposed FY2026-27 Planned Projects Years 2-7 18th Street Streetlights 350,000 4th St Regional Traffic Signal Synchronization 210,000 Bristol St Corridor Regional Traffic Signal Synchronization 250,000 Harvey Avenue and Carol Avenue Streetlights 100,000 Heroes Elementary,Carver Elementary,Willard Intermediate,Wilson Elementary SRTS 50,000 Multi-Modal Project Development 80,000 480,000 Safe Routes to Parks Plan 651,200 Traffic Calming 1,000,000 Traffic Management Plans 100,000 600,000 Traffic Safety Project Development 50,000 300,000 Traffic Signal Equipment Replacement 100,000 600,000 Traffic Improvements Total 2,941,200 1,980,000 i h a Standard Ave Protected Bike Lanes: Warner Ave to 2nd St 27 } � \ \ \ LL LL \ LL LL ƒ \ C4 , . § / LL LL 7 ) } § § R C. a LU 2 \ L \ CD w2 @ e \ . 3: m A 3 OGg » m F- a / \ / z F- ig 0 & � } } F � 2 \ N 4 \ � , . m S f k � \\ e e K 'o) § § Q 0 \/ LL LL 2 2 a §� « e « 5 � \ § % / § z I }) / G LO S / 2 m 2§ n « 2 m ƒ / -\/ . LL f 0 �� w \ a 76 e � L) F 2 F \ � � m\I ( m 2 R e e �m R @ � $ @2 cn D e = \� ; o LLz @ v b\ \\ / 0 p / $ \ | \ # O2{ r K ± E / ( a \\{ 0 q \ & a m �z & O w LU £ LU \ a � \ U & w 2 w 2 ® 2 0 , L) \ i 2 -) � 2 O O ¥ $ � $ � ® � LU w � a � a ¢ m 2 \ $\_ }� /- » /\ [ >f{§£ 2 q fE«{) � co ){/ C4 , . § § U.Q) /+ /tCO)2 LL LL k \3® RQ � ) \ !/ ) D@--> , e R C. a w // a )« ± I w - ,2� 3 & 2 \\/ \Qf \ ww - ° me ; 6 U ®§ \9 2 2 0 , . Lu mc)4 Q e » � &3{ !' 2 m A \ O � m • [ ${ F- a oCO ± LU z F 0 & � } } F � 2 \ N �f 00 , �. , . S f k b \{/ % § § . 4@ . e LL « \\j\ m Q CL � \ \ k N \ k I /)\\ �® \ % CN w z \\\ / � & U) > 0s2\{ 0 oc /\\} a F- F- \� 5/t F-ƒ � U \{ %/ ® U) C0 Lu U) 2 ƒ 5 a »®�3 cn � ? k v V\\m 0 LL z k o G 2 0 ) »\k _ - w k - Q o� w ) \ U 9 s 9 ( D \ \ k \ a w :o & 0 3 0 5 a m . / 2LU § § a z Z , , Q \/ L) � � � J � - ._ � \ . J w « 2 w Ott O b \ _ \ 2 2 w k _ .. , J a # m aRA 0 m �- N � C a ro N a M M a N a ro N a co O N�' ao E N O. U a N N ro i N � p " rooa) M M CO CV — ap" nNi LL LL co y U O)O p cI— ro p N G 0-M.N cp N CD C. O N p0"�„ O W W ro O t U Q LrL L}L Z O-O ca.E �.�-I,--co i 00 U U V a O ro N a M a0J O w N i O ro c) N 4-U'._. N p N N ON'O a LrL L}L N , qE Co LU LU ~co Co a N N N Q d LPL LPL ~ U O m m Z co N � o O U tG F- O U N N LU N N ' LL O 'a0—C/)� LL LL O Co �cn co O Q a cz R...� 0 O r-. O O r� O O ' O O N O O Q Z (B U N N to O O O O O O O O N O O N O O L U a w E U N N } N N Z m p.O p a) LL LL Q LU Z °cN rz U) > O C�' . G LLO oro J J H �� VJ U ��� o� LU a W N I= o cc U) ¢ LL, F IL c F- W aa,�'U °' F.- Z = 2 •i 0 °ohm fn LLLL L) Q p rt U c�o LL Q N V w a O w m m O J W O W C.,O z W U/ U = L Li O M LL O Q N LLI a cn o :;Y�4 UU a _ � w _ UU �, U W W } � \ \ \ LL LL \ LL LL ƒ \ C4 , . § / LL LL 7 ) } § § R C. a LU 2 \ L \ CD w2 @ e \ . 3: m A 3 OGg » m F- a / \ / z F- ig 0 & � } } F � Qo 5 b m ` . . S f q v ) � § , § , LU \\ cli % LL 2 /{ e R \\\ § \ § § G a I §±§ \ 8 \ C ^ 2 ®/jLL - LL - \ « w z \&2 / / w 22\co k Q Q i � 0 co R R u e � �/gym F- 2 F- L) \ � 1777 m in 2 R we � $ /) cn D e / \� = o z @ G o / | L _ i\\\ v \ w j / \ O2)G K ± W � > § a \\\ w \ q \ & IL m �z \ � R \ R3 _j � § a L � / L) 0 i ƒa -) / \ < � \ O ® $ O » 7 U a \ A IL � \ � « _ } \ { 2 q \ L ( \ § / a LL LL lb co ( § § R C. LU ƒ � z � } � � . L \ CD n n 8 � 3 /3 m q \ w ) � a ¢ \ LU § , . § , . $ co Co U = � � z \ 2 � \\ § , . § , . S \ >. � \\ CIA § «LL 0 em ) 2 a �\ o � o § \ / § \ \ wz o\ �LU ° | L ° / 0 - � ( a \/ R R �\\ F- co F a � � � � � \ � _ \� q / LL z Q %/,e / LU $ LU g\Q) K \ > \ a /\# ) q \ Q a m � . .. % \ tz � ¥ `\ �] . \g / / R co LLJ ƒ/ / ) / IL . , ._. g w y � � . 2772 L) Q E wmm w _ m . . o O § / \ 0 ` z 2 ) 2 Cc,-, = w k a2Qk a ¢ & 2 \ 2 n o 0 G a / a \ 2 a & q 6 & \ L L 2 \ k S \ k / m a & m a & co L \ » \ § \ k § \ k I w \ CD R 6 & R Co o $ L & > ° > a 2a \ wj 8 w5 Q ° CD 22 ° ° k t m \ 7 q / 7 ) O & CO GO _ . W LL % w � � & LU § = § § \ § \ U 2 § \ 0 § \ 00 0 * L) 0 I\ 0 f U N\ \ §� co k \ k� W a & % 6 & � / L COL\)/\ o -Z—, coco « W � & 2 CL « @J \ ! @§ az e %$ \« m a & m / \ R w ®w.2 °= J � ){{) ° | LL 0 O »�a\/ o � � \ /\\\ / a L)'zZ @ LU � m@Et �o m 2 ƒ 7 F- LU a»yJ{ R Z I D _ \ K w \\ �k� k LL j z w\ /{ (\ w 2 22 O \ Ewa 0f7 `\{ � \ � / §\\j� O \ C k / a � ,� ,« w 3 0 2 a m �z oc \ E 0 � .. \ � 2 � � '� / K k \ L) & L \ L � 0 \ � / � \ \ F � 2 O \ O ¥ = O L \ a / a / / , 2 / a \ \ \ \ ) . n n \M )/ C4 , . � §) @ e \$ ) § § § w \» CD C.2 @ w &2 I kkt % wo 8 U 2 5 0 2 w :\ Cl) Cl) 3 W // } } % e � aw£ / z § , . § , . F \ U & � } } 22 Qo 0 \ m 00 , . m , . U N k � LL \ CIA N k a ` « z � § \ k § \ k % I }\ � ) § � } § / 0 0 Q . § Ew \ \\ F- F- ee : & 0 0 L L) R 2 R m 2 7 2 ƒƒ\ E 2 LL \ q ` v U \22 p z � LU \)\ = w Q OCc &{ w S U � / � £ e3 -) c � a > n aG \ / o } 0 { 2 & a m �z % oc % p W L \ LU D F- f � / IL k C) L) & L L 0 \ w o w _ « 2f 2 / / p L \ am a , a a� }/ § § /\ n n cz C m} , §. , . 7a d$« / co / \2o k C. ) LU1 3 LU.2 k fr \ U 3^ o , . w2EG m m \ � © %{ m q y O / 2 6 LU CL \ U) § , . § & � } } Z \ Qo 2 o \ \ � . . UU k U \ \ � � 00 w $ 2 jQ g « � /\ \ \ o % o 0 ® a G a I j/ % \ a & % a & 2 m a ` � o ° \ � \ \ U) / 0 \ \\ o w »® \ 0. _a &` le « « \\/ O O U -»\ R @ R « LU @ 2 / F- a / `t R o \2= cn � e \ / o zLL c L\ E / / 2 � \ o , m - w / O)\\ w j \ Q i - / 7 > n a \ (j \ / q \ 2 & IL in �z & � 0 LU -i LU \ / K & « ee .Q U & % L \ L) �ƒ 0 ® w G Lu co 2 / 2 / / I / a ¢ a ¢ & 2 / yJ/# j{«I ®$\\2 \\)\\ 2 \ k CN § \ CD/ �« ;$ M \ 0 M \ 8 \\: ®\2\} . D ,m , { §tCO 2 \ k S \ k `� uz ® \ 8 ® \ 8 /{ {){ L L m CL �m2« » % \\$® - \ k ® \ k I U2 M \ 8 M \ 8 LUiz m : L - > - a \ \\7 ; » um o c o 0 0 w }_/\\ \\ m y k e y s k � `222 \ a CD CD ° o � \ k� �/ LL � LL � CL LU a E&\\fIli) / LU § C k § \ C \ U § \ § \ F * & � LL LL 2 £ � ®\ m o S % e \ C e C k k v )�®/ � \ 0 N \ 8 >_ w ±@7m LL J 7 2Q L - L - CD « W [ a(% co a �\\\ %R � \ k Ga 04 LU \ 8 N \ 0 3 4 w z ) Q, LL 0 O % m . (L Q Q §{ %cc" R R L) @ LU FM « m2 ` \% . @ 2 ƒ 7 w ' ® m 2 \\/ /k D j \ « w { (D q LL / z k LU �ZP:s ® w k o \ O){/\\ LU Q \ / \ m ƒ a.Q) g q / 2 a m �z / & / o w 03 �_ b U & \L L 0 \ Lu O ¥ O � = I \ % co � \ k Cl) \ k / \ � / / 2 ) LL LL ƒ m N o o CN o 0 @ / a e / 8 / / G / / U)\{ LL LL \ » \ § \ k § C. k I w \ R 6 L co a / \ L & > ° � © a 2a \ wj 8 w 5 Q ° 22 ° ° k t m \ 7 q / CD / ° ° LO O & » lz � 2 & LL % � a (\ / LU § = k § \ C \ U 2 § \ § \ F * L) b 0 \ —0 )\ UN \ cok \ k� § � a ram® o f 0 2 LLp 9/\ L ° LL / E ) }\\ co « z \{) § k k § \ k RU t\\0 00 0 2 co z w z / (\�) U- | U ° > O /---9 >. 0. �oc � �0 Cc\�� F- F- 2(t [\ 0 0 v L) 2 ® co LU ® « U)E-: ® 2 $ / e LU -CY) R I o Ea&m{ cn D _ \ � {/ \2E 0 � \ f wt � Q LL z a w\] ¥2{ w c O \ � w {\32 w k 0f.22-oE w j U / V) / a. / 0 a � &§yo a m �z ) 0 \ 0 W t SZ a LU \ LU IL % F- \ � [ « k U & Lk 0 \ w 2 LU F o O ¥ Om = I \ � co% a ¢ a ¢ r , 2 / \ / £a2 //y ® ` m \ k m \ k \\\ \ 0 \ 8 f2 : � { @ » LL 2 \ k S \ k \tf /e Cl) 8 ® \ 8 /�2 L - L - « � /\} ) *° ° § \ k § \ k p -® y G w@ \o m \ 8 m \ 8 LU 7; 0 >- � >- � Q z aw \ w \{)2 8 U - z !§ CD c o 0 0 § {\_2/ m CD CD e y s % 0 E § \ 0 § \ C / 0Z. a` : � y\ < a2o \ LU § §\ k \ k \ CD \ �§ §L) b o 2 \ m \ \t\ § \ k § \ k U Q of y \ 0 LL \ 8 > K ta / « W \/r m Z CL ƒ® % =/2 � � 2/\{ CD CM \ � \ \ C / k LU ) b 2 2\/) \ T a � a2Q@ a � /\\\ / O / � @ � R @ « m»§e\ @ 2 ƒ ® e LUcoM R I @ a �_± � } \ � j��i q LL / z % LU )\\\ w k Duos$ w } Q / in { �a �M 0 k / k / ¢ ! E£ IL m �z LU LL � � L \ - � o � � � [ « � \ % L 2 v .\ / v 0 \ w2o LU IL � o \ � O ¥ � O2 = O L \ ® o wca a ¢ � CL , 2 / PROJECT CATEGORY: CITY AND PARK FACILITY IMPROVEMENTS ProposedProject Title Years 2-7 Alton Bike Trail &Security Cameras 600,000 - Cabrillo Park Restrooms 650,000 - Delhi Library ADA Improvements 100,000 - Edna Park Shade Structure 250,000 - Logan/Chepa's Park Construction 1,000,000 - Santa Ana Homeless Shelter Generator Improvements 300,000 - Synthetic Turf Dan Young Soccer Complex 285,0001 - City&Park Facility Improvements Total 3,185,000 - J ■ • ■ • �- h l� r Outdoor Library at Jerome Park 39 \� {/ \\ N � 2 (D\ \ _ : / 10 , . § o Q LL LL ƒ Q) p2 \\ CD C. C co w Lu 6 22\k % U �/\ o L \ ;% @ e apa m q I LU CL ƒ LU I ® & � } } F- \ z o \ \ , . m q \ k !})a e e >. � {wo & § § Q )j {\ ? 2 CL _{ § ! « e ) t5 § § \ k § G a I \\\} CM \ 8 m / \ 2 >/p � _ � G G « LU Z \@cri �7 / 0 0 " ma 8\ /%£ a »a»gym « « 0 0 / L L)t5Z! R @ R t « _ 7«f @ z \ e a co ,-0 R o »�a2 ; cn D e « w \ � [a 2% a Q U / @7 0 LL / z \ Ij LU /§ (k} v \ w # m K \ � k o G § o / aw ; 2±2 0 0 (D IL m �z \ C/) LU : a « \ \ � w w / c ®k 2 \ 2 :f » ._, - I k � | � 2 \ N n 2 \ LT, . § o j Cl) $ LL ƒ \ Q o R R � \ j C. \ 22 % � \ CD L e Q e � ) m q I w � � / LU I ® & � } } F- \ z o N , . m , . q \ k � e e LL /LU } } � � J a « z f § \ § § \ k R w CM / 0 ® ° S 2 ( LL _ � LL G (D « w z ± m > p & . b2 � { / / m a L\ F- co F « L & @ 2 \ 2 � c cn LL co o z E QLL � ) LU � k LU Q ± s £ � \ w k \ k / a m �z \ / \ / 0 \ w \ w a F- L) crj w f w \ : » Q I L) 0 ® 0 � 0 z \ \ � � % L = ao a6Q- 2 \ \ \ n n ) < / , . � it, LL L / 2 m w \ C.CD \ w » LL L » � � \ )L , . \ n § 0 § § CL w � » f LU § , . § , . Q I Q .< & � } } F- \ 2 0 Qo { S \ b § ()0� . . q � ) , , LL / co } } a a 16 \ z \�\7 § \ k § \ k R w = ®»- § 8 ~ 8 8 2 y® m § � « � § 222 [ LL LL / 0 ,/a 0. � £� , « « L L) / / / Q U) co @ � § § G / e § 2 a met [. cn � \\2\ q § z \ LU C;) w / 0 Lu / 0 m Q E s £ 0Ztoo \ > » � 2 �» o G 0 o / aw % e2 w 0 0 0 IL m �z TO - § � E � � \ k O E L L a -i w w F- \ L) w w ± 2 O } w \C w / F- i -) « u 2 O / O %f U I k � 3 o _ aQ a6 � � 2 \ » ) § \ N CN 2 \ j LT t , . § o \ / LL L / . � ± � Dk7 ~ ~ co w %E C. x Lu 6 2 50)] e % L // CD Q , . Q , . \ tee) § §07) LL LU CL ƒ � I ® & � } } F- \ z o N , . m , . q \ k � e e LL LU 0 CIA } � 0 9 a « z § \ § § \ k e L 3 L 0 2 JLL \ � LL g C14 / o 2/ « « 0. 1- 2 � 3 O O / L U ® ® co ® k « L \ ® 2 k 2 LJ � cn LL o z Q �\ LU � EL 0' K � � kk a \ w q \ o / a m �z \ / & \ \ 0 L \ � ® � a _j w 4 ° a � / U Um3 » LU � ® / � 2 0 § 0 ± I k m aQ a6 � 2 / \ \ Cl) \ @ a ¢ / C4 , . § _ LL LL \ LL � y CD § § / LU ` C. ~ wf LL » 2 » a ww @ \ Lu n n § } } CL 0M w � � f LU § , . § , . Q & � } } F- \ 2 0 N ±$ � , . ()0 , . S \ R \// e iz e � ) ( 6 � % LL LL LL 7 2 a )\ (13 § 8 I / 8 R {/\u 7 0 0 7 0 0 ®\\/$ CM N a & 2 m \7m N � \ CD � \ CDt > 2 /) \\\ . LL 0 foc 0. � *k (/\ F- F m e � 2 -0 S) 0 2 0 ± U2F- 08 R \ k U /,k( ® k L2 � Ea ` ee cnLL LU \ a% °� 0 § \ 0 ® \ LU / O ƒ ;- Lu 2 Q s ® \ �\ \ / 0 \ k / awe %= 0 0 0 IL cn �z ) \ \ � � & \ / O \ w \ w IL � ® � a « k \ L) \ � L - � 0 \ Q � Um3 i \ - ® / � 2 k « 2 \ 2 :f 0 I / a a6Q- 2 / a o 'a N0 a c ,c iv y vyj� � ��.�h•� i M � M i � N U m y O,C Q U y N N O h m m a N LT Dom °'Q.c.a�m c LL LL ro 0 Or-''•Z O m i m U a N O C N E O)-Q LL LL N m � �U LL LL L .,Q m.i�+�J �U1.0 m m c oa.c'row h c"cIQ 'ri uj m Q) U M M m LUO O a) UU.e W Q a c m �'O LL LL O m N 0 Oi i' Z y_ m h •G+O N U co O Cc a(6 m [` M W N y vi a i G.0 O T m h w m a c))4 N N CL co to 0 z , ?:1)Eaa LL LLrz cc +� LU a m.c.Q E z m Cl LU N N C) pq fn N N Q '� a � LL LL F- o VO o Z. O w. N I m U F N h N N Q N LUC p j.O N N Q LL ' N O N m O 4 V Q Z a N•Cz G O) Q Qa r-- o CD ti o 0� maia'- Q Z0 i•,�'� N O O O O LUc 0 i N O O N O O Z g N v .0 N LL mM I LL M M Q LU Z Z a) U) o OE O a _d o a. o mlo Q Q m fn m'm° .ct H in LJJ ° chow H Z LL a 0 c 0) c cn LL u c= LL @ Z N C) U COCi C LLB U m� 0 00 O O O EL- 7 o .mma C) W a (n Oar= � ° Lu 2 V al=-om � � U O U a IL cn e!z c co Q co m O co E 0 — w w ��, a J � o � = a P 0- V � _ Z c) � � L) � O W Q LU � o Occ 06 Oar V W .0 acne avLT Q 22 » ) n \ \j LT § @ , . § z . rz ƒ �� CD \ Cl) w ±$ x LULL LL » 2 // a w »2 @ U 2 } o , . CD, . 2 w CD M r r § 004 CL Q > F- LU may\ CL \ � § , . § , . Q & � } } F- \ Qo 2 E / N \ CO m k L > e e L L LU / } } Z C $ CL « z \ § \ § § \ C R w 5 >. \ G ~ $ % 2 LL � � LL 04 C U) > ƒ\ . fw _a \ F- F m e � � { o o @ � � L) R @ R \ « �� @ 2 \ k \ R D g om cn LL ± v V\ o o % z \ w ° w / o O m p k w 2 () /i / 7 > IL /E \ q \/ / IL m � G \ � \ / .. { $ Rk k w = w IL e _ m I-- « k / V / \ w / w ± : 2 \ Q e U m '( O @ w § w CL m F 2 1 / 6- -) g ® « Q « 2 \ \ 2 �3 I / amU IL CL 2f FY2026-27 UNFUNDED CAPITAL IMPROVEMENT PROJECTS Although the FY2026-27 Capital Improvement Program provides for vital infrastructure improvements throughout the City, a backlog of deferred maintenance and limited resources result in a growing list of capital needs throughout the City. The list below is not an exhaustive list and is not listed according to priority. Projects identified where no current funding exists are categorized as unfunded. To date, the City has completed assessments of its streets, alleys, sidewalks, parks, storm drains, pump stations, City-owned fleet, and facilities. This report only includes priority projects with identified estimated costs. Dollar amounts represent estimates and are subject to change. Projects are added to this report once estimated scopes and budgets are developed. 47 c o v 4� no 0 ca a c a > o to � > v O c h U c t OL -a L YL 3 CL ° Oa � c = � av o a a O rao > _ roE Uj Qa X = >. O a a O t>o a c - — N L ++ c a X � v c Q O O L c u > c O cn c n3 to r O 6 +1 u a c C. > .� V n c c V) CL LO c 'F +O L Q a) O E `~ u a N `' T vai w CL C O O a a a +-+ a }, +' U a > +' t c ra U `v L a' '� ra C d LnO v a U w O a Q O > c C c E O ++ a c O c O L O Q > > n qn O Q M {n O C L W i X CO a Ln •� a _0 a m a L a c N L- •`� O c cLo > O 2i u •u L > ^ p a y oo o ro a > v o +- ao ra > ao c ro co a L 6 ao, mu m +� �. O do a a a 4-1v a U 0 0 Q c {= O fo v > > ra Q r- Q Q a 'O roo +U+ a -a c > O c C7 .o V1 .� ns u v E co a' - — — 7 m N 4- +' u 3 Ln c > w `n O N u ro O O O O O O O O O O O O CD Ej N -0 O � 0 0 0 0 0 001 O O O 00 O co O c + n3 I o0 iD iD 00 00 O r I O O O O O N � o N i O rl ci I- CM 1 SOD T 00 O 00 O 00 u M —i N Ln I- N n N ^ CDQ Q a) a) U U N Lr I� i-I N ^ Lf) Ln i w D O 7 cn c c awi O (o L } Q O -0 N C U d C V, L �C on Z5 C O o a bn o a t a3) N O v y u a, �+ a E Lo `L° E ° ai qn O u in > L O O L u CU m Ul coo V O 0 4O E E L- O m Ln N d t n3 + N Q O Q 4-1 'p GJ +� •� c Q � +� c ns O + � L L \ C > N L N L L O fO L In d / a of L (O E (a to a-+ Q N L O a a l0 -O CO w - L N +V) a co O > 3 � O n3 o w O 3 c c +L+ t>6 Q N u U +'' tea ' U -a a N d '�n i N - o N 2E - -0 a 3 cLa E E +1 o d nz a s O a m tw a w a L v a aaj n u cc 3 +� o O a Lu a +� O N cu a i +a+ C fo t t t > Ofi L > Q a--+ L > Q Y .� m E Ln a O _ E a oc oc cc > u — -id a c or +, co 00 c +' co > O a a N N Ln ?� L L Q N m Q L J E u cn Ln -0 _0 � O O M O L X °n a 4- 4 u u u o 'F, -0c E 0 a _0 a co N 0 -p "C v a `—° O V a > 0) L o 7 C U p a to a C t Ln a Y (0 a E u -0C +�•+ cn -0 U a Q (LO ut a L a L O C U + co LB 4. a — m a so N a C O a E w 76 U O i6 C M ? N a V a ct3 T _ � U -O O U -0L E -o '� a a a a o N ° 0 W v o 0- o E Lam' a E o ° r a Q. a = " p +� co 3 .N LA cLB u a m Eo Y L > ~ E 3 E E o v .N n � " 3 a`�'i = a o p O 0 Ln Ln V) a�i ° ai v _ E E OJ +� n a - - 4� t a + (n C i (0 U G1 L l0 U ° •- L a ' E V) .4 L U L O U (6 ° O L a u a L- a C m d m t '° .� N L1 `n N � V. u cL3 co +' 'L a c Q Ln +J a c .cz 1N O O .� °J t10 ° o~C a OJ O a co u U O Ln v E 7 O Q _ n p CL a Ln � � o 3 -0 a .1 Y O >, > coo Leo .a y v t a Y + a f° O V) a a = ro a (0 M u 'a_ O c W (O .� •C m •C L C M tn 0 a Q 3: -0 U Q = � Q Q V) a V) .Qj m a a }In u Ln V) L C C L 7 ' L C aL+ C fli m O O +J O 3 = M �O p a OM u 0 0 0 o O E c a > _ ^ a1 0 0 0 0 0 0 v a > 0 0 0 0 0 0 0 0 0 H O L u V o 0 0 0 0 0 0 0 °� u t 'E o oLn oLn o 0 0 M C pp p Ln rl m 0 Q i Q ~ C N r- LA 0 L.O 00 Ln 4� a io O �J O N E �O > (0 C co O n,p O O L +, C O -se O c p a Q Q a E Q Q E > O Z5 > ++ > O ++ a a u v �' E Q m 0 E L Of Of +J Ln 4-+ Z) (n N Ln a (/� O a C p a `n aj '` V i m L a V a CL v opuoZ O Q " c Cn O++ pV a Q � Ln O OL O V) V) a O O 0 ,o C ( ca m° Eu O av 41 41 cu E " Q a E +, o � a n N > p Ln ao oE° a a) > N E > W. a) v O wp �C L M L V) Q L + (O Q + a to nv ^ 4- L a Ln > C m C Ln a E > t Q O co ,, a a O co co Q 4- (� c L • +� 5 _ U Qco a tU U V a >a> Qj U v j O_ � o C) O O a E 1, U p tnuOLL Li Ll d Q U w m Ln = c c O a 4� .L n° E N CD C U 41 V _0 i •N - C O u � v) to tco O 'O a O 'v 'n ab +- OL QJ Cl0 n C 7 7 n L 41 a O O S s+J E U -6 O c "O C: Z) Q a a L a + O 0 +� -a Q > U 0 C 0 0 Q L a 1 .L CO 4 a CO O �^ Q E a u O d O a a aJ O cn U a a -0 `� OC a a bo -0 a H o E � 0 u u +� O U L u L } -(A a a c —a s . `� p } m v O to v L Q o a CO U }O' a +' ,F CCCcc bc tbco tbU U p E >' 7 �} O o 4- O _0V V In V V) L L L +� co L a••� }� — { > U U V U U CO O a } c0 4� a C U o �E �E H H H u 1 O L to v O ra to tb to to a L 'a OD V) S i V) F— F— F— F— � J J J O � � �• 7 'L � C p 2i 2i 2i 2i 2i +� ++ O c `^ O a C O U a a a a a a a a N + 7 Z Z Z Z Z Z Z Z L C vt t]0L O a tv L .c b0 'n ? c 5 (D� •� 0 , j � O Vf U a••' +J 41 U -a > >- } (vQj L U L � a N U > '} C -p p p p p O O p +' O O O O O O O O LO o a � O 3 O O O O O O O + O O +� C E to O O O 0 L 0 0 0 0 0 0 0 0 io +� aJ -O C a u O O O O O O p +' Q C O O O O O O O O two O v�i O O O O O O O a � _(31 O Ln Lf1 Lf1 Lf1 Lf1 Lf1 Lf1 Lf1 Q '� •6 > (6 � Z m Lr M lD -1 � U i -0 00 00 00 00 00 lD lfl lfl to a = O N a C a V V V1 ut u C t O C ++ U O +-+ t6 u in O u U j a � Q u N1 (Uc to L a +� N 'L O ai O V) c ?: aJ tea •L L VI a to fl CU JJ O� - Va L d uz N T Ln 4-1 V) 41 c C H (n cj g �0 O O O V) viLn L u T (6 O a V c a c0 C cc cc �O U of N N ?� a `+•- +� ro 4-1 O Vf U +� a > CO C ra f6 O +� +J 4- (U c V) O c t20 U ra (D C a N c a r L L U a O — +, O O_ O V N O +� fC U a to ro ro Z J J E u a L O Q LA T o Q N N �, u � N -mm .- LL C O V) a s o N O �_ aJ a > CL �; O O _ L a O bo a j ra C •N a -C ; O V) a L c "(31 L C: C 4--+ Nc a ~ E U co C U a t, V) Q N � c N L •� V) }' T H to c -O c t6 a H c +' of in >• Q O — N U 7 N V) c O c C O tp i ra > to E o V) m _ to +� O A no � � c V J .N a--+ C CO t10 +-� bD c a — •L LLJ l0 m �, 06 t6 a t cn � tlo f6 U }' }' ,� C CL +� �+ a-+ O L 4Q O f° v, +- u -1 u � o v ° •� c a 6 cn ra N N L (7 N Co vV C) Ln v } c d a a `o nco c 06 Gl a Ln a (B > to 4z O c Q - LL -O CO J L - C d E .L •O ate+ Q a ate+ CLE aN+ U O a b0 4- � ra o2S L LL 0 � C V) L E c L E +, c F � U Y O a 06 L (c6 m off$ L fb N of E ooii o m E o a E '� E to v m in L - 4 'n 06 � Q co > � � O ? O N L L SZ a a V) CO N 7 = �, ?� L Q a a +� o o o aJ o cJ o a oc a N c v ,L( LF i� (O L L > L �F a {� L •> L c a ++ L L c '++ U_ U C L O a to O .L ca f0 u to L a C ca O Ln > f6 ++ H H a + °� _ Z - LL H > m H Lu o O t>o 3 ra LL 0 a 3 - u V a, ao ■ E L 0 — L +� � o E a; + a 'u c " nU-iE co -o p a EZ3 a) O H m co = co o °�' M +J V; E o n cu v a) +� c _ > a) - O +, v C O co 0 p U > U to ca O m +' m m O co N 3 `° cui uo a=) -0 IV C U , L dA +T, C > Q O 41 — no fl, v '+� a! C 4- 7 (O -p cn E v u ��„ a v r N Z -0 E ca C c Ui L �„ al +� E O ai j O C 0 0 'n o t n C o O N u a) °' -6 L a) Ql O C T Ln a) in O O a) a) Q c v �' 3 a u E c ai CL c u o m o o m o u Q a _T C U C U Ln O O to N C C Ll Ln U C Ln rr)0 v i V OO O O o E o V m t a N V)o O � C C V) p -p C C a) a) 4- V) Q Q 'a Q E E O a) O N a) •U O u a) oA V L f° U U 'Vf u E L t O c T Ln _ a) +J O_ O_ O +V' E 0 C in (a N = DC CC L C p O_ 'co N C L = u O CO +� E aJ ao O mL m o v � 4 O � v E O o c V v O � _ o E o ra o +' v b o 0 o O a) 41 p cam) .E a) o 0 0 0 0 0 � a) 0 00 cn o 0 o n �_ c v o Ln o 0 0 0 o Q � o �n O o o a) Ca — c 0 0 o N E m = w 3 p a Ln o 0 coo 0 ++ ca �n r-1 � ba O cn E •--1 N r- 0 111 N cLr) 0 Q Q 0 l0 O Q a--+ ay., a) L N p -1' N M c-I m ro a1 -C a c U ..p .L .0 Lnc 4- N � •� � U - r E ih v a, a u 41 ca E L E �~ Q) 'U a) Ln +J p N p — L > ra n_n aci = aS a) n a) a) Lnp _ 4' o V L a) Ln U E f6 Y a) on Ln 0oa) . mL >a .o Ln O �L V) � t ca 4 o pN � =0 ,a) a) O a) OA C a) pc m +� n N U a) a) s �, to cn V) N 0 - L u N v = c •5 co L N +� aJ +J aJ M s of vi = a+�) v w E cn N •bA O al d Q a) a) ++ p N \ L O ca O O O v .- 'a) (n a) 3 a Q E m a, L o a, m °C > `a v v U a +, C Q �, aT C 0 p O Q o _ Gl ++ 2 O n L +, +� L C ar �a +� v a) L U a) to u L N (a to a) •- U p i n to U L a) w E O > — u CL ca a) _ � �_ > 7 o +, +, N 1 N O C d U � > � C +� O � � a) y � °° � 4� 0 a = _ ca Ln ++ a--' O L UV > m W W U L CJ f6 L d cn O hA > N _ LL d ni a > m a) = N .— > Y N a- O U L — W L X = T N 4- +� (La o c=o Q z O O Q. O = ,� m Q a) ca 'u a) O c u a p a) N C M _ _ C C N ca +' N a) p U -n O F ca ca C c v o u 2 2 Q m a) O L/) Q 2 a) oN >, c � T Q Q ca C C3 v o +� +, T T c `—) _ a) c H ON u o -0 CJ o�C a�C c cNo to vTi Q U U oOC cn a U U c cNo cco cn C m CL L co a) o T v � > } CL r0 0 E i L a- Q > Q L M m (U O m 7 L aJ Q O O E aJ a-+ A o un u — N � aJ O +1 O 4-1 a O u m O 0 p O O p 0 p 0 0 0 0 0 0 0 0 0 0 0 p O 0 0 00 p Q- D 0 O o 0 0 0Ln p O O p O p 0 0 0 0 0 0 0 0 0 0 0 p O N 0 r1 p L10 E O p p o o O O p o o o Ln o Ln o O 0 r� o C o O o o N 0 0 0 0 0 0 o Lo o O o p O O p O p Oi N O o0 N Oi p 0 0 0 Lr1 p O N Lr1 M p T L O O LO o o M �y O O p p N Ln M 00 M r� M p 1n 0 0 0 1n Ln O r� M p '.'� O O O p o 1- � L�•j Ln 00 r� 00 Ln Ln Lrj Lo r1 r-1 00 4' OA Ln Ln lD Ln M c-I Ln r-I Ln c-I M M lfl L 0= c M Lf) r-I aJ bz m 00 L O C N CaJ O E a M d >O a L ai EL cu U M aJ •— m L t!7 {�/7 a V) m w o -0 L C = Q LL p N a f+ N •� O -a C�C L u CN N i la L C Ln L C T i N m •L C 4� a) coo C L10 D N N co tn 0 U Q L OA +, to }, a-+ aJ = ate+ — - 2 O s + J J _y LT- O N 41 s n O C � USA ra j J N N i Qul E t/T ,� Z o s O C aJ LL J LL O Y Y m by s co +1 s C _ "' N N y r-iL L a..1 M - N �-- •� dA O +� i.i in 'L f0 m 'CS m •— — _r N — v�i '}_ L a aJ ++ CO L J +•1 OC L LL -2 41 L d d w C �p D_' Ln ++ Q N a) J aJ U > d >O ~ N > > +� o L.L. 0 O L 3 d N C m _0 a Z3 o L L — L +� O E L Q 4 a) L.L. _ +' c aJ O C O O N L +� L L CL U aJ L r6 L c c O } L� N Q = V Y N c a) o fl o L - Ln a1 C C O O v a) T 41 O OC [0 Y d L N Y Q O Y O > L O O O U s aJro C LL L � a-+ L Ln Q M L J .� V O L L N aJ +-+ m ai (a cNif N U (a L N Y la Ln m M m la O +-� +-� l6 L C]D UD ' rp bA r0 a--� Y C Y Y •L L aJ L d Y n- +� Ln T T O +� C L C6 +-� N ++ ) m L Y Y iJ _ Ln ++ (a (a O L Ln la ro L J U a) ++ - (0 (a L L O U Y hA N U d d L Q Q +- L l0 v v c Y L a co co C aj p L Q c m Q. ro o w O D U C Y O l0 a `n = i o d o �_ �_ N aJ Lj �Y � u Q c c a Y O n Q O a) * o o m co _ E O O +LJ O 0 0 L t0 ca d o E +, E � v } L N +� w O O u O O O 6 0 N N N N N o >c L o > T T m a, ++ d Ln J U w J m > d U co > ri 0 0 Ln Ln = Z 0 0 N .2 .— Ln Ln w Ln V) Ln V O O v a v a) au o O +, > C +' > N E ro v - +, ao v T, = Q) 0 W i +' O Q ° C m0 N +, 'A (U4- C C n v p cu cu N ro N p '--, - u p Q O N +� O O ' O >, C +� � O -0 -0 v C O n a 0 to Qj 1 C. +� L `n O co O V N u H N u •� •Ln > 0 > o v v a +' o c t `° L - C a tn o }, C o = ° � ~ a to a` (0 -0 N Ln n 00 `-° 0- 0 ° Q N L N fV CL n U L i .N 'a C E m O _O U O C -p 'n i Z) C +v+ aj Q U > N •`� O -OCL aj L 'p 'p C ° N '+.+ E v Q +1 N Qj N n C _ p° C c w v mC p � w i N O O n N > aj N N V +, 'O N Q ;� N X to N 3 m +� ° 3 a r„ v L E C v aA E += N aj cn aJ -0C o + +, -0N N -O ro N O 'L !n C - .7 +--� > b V p r0 U V 5 W U >r > Q- v o 0 o t E C p Q ^ N N 0 o O O 3 C N 0 0 0 0 0 0 C ro rn W D C O O O H .p p Lr Lr r i lO r i E C co 0 0 0 C o u, r\ r\ m +�., N C O 00 O o to }' � M lfl lfl M c0 00 O � Q i ,,, i ai ri o m 0 N n `6 v Ln m m o Sri -1 O N d_' N i I N N rn 'n � aJ p r- -i M .--I N Lf) U >_ aj m -0U C +--I U � m _0 ai .� L to = + L U O O C U n cn N N Q to Mp >, Q N aJ in in CD }, N n N C +, N ro U t +� m O Q — a1 N O +_' N mQ bD >_ 0 Ln a1 l6 C M yJ in ro p ro p N N U, O �N C E L Q � °a) � o � a�+O vQu n p .o n NN m M >v v � +1 ra u. � w ate+ � v C v a 6 C ° c E v ° C Q E n `� E E a+' W E V O N a� ca 3 u °� O O +' LU a; v '+' '+' r° m ro l0 t a N V E E n > N 2 ^ r6 n ' ' E Z ,� a� cn M a1 +� O Q l0 3 w O w w w '+� i 41 O O o > C � E � >o a`) > aaii L � � � -° `i' n v •� +� E n n w H u L N N C LE +-+ >` +, O Q C n �n O C n O O ai d O c E u � r>� Q aEi E m E c ro a; U '� w U w U U Ln O L ro v ai _ - > E > - E L +ra C L +� +� C C O d a tio E C ° C +O, u t a O p rroo •L E C 3 V 3 o 0 o a a, v N o E u c� o o .� L N C of ++ , E L SZ C - N (o rE ,O Q E � a `° rn `o C D E l s a N 'm- E 'ro E E o +O+ d3 o u ai v +' rn o f ° v n ° -0 o O o o ° E CL N :N C 0 , .� � �b.0 °- L >, 4J in Q ro In N N E N E v O V ro � to O L N ri +O+ CJ a +`n-I a v N OQ O m O C N L fu 'L v z a N a E C ra n O N C - ro n ap +; ° Q Y w � V7 O L rn L L ca v M Ln > w rn ra m �_ u E u a o rl a' ra 5 3 -4 U v v C v 0 v, = v v a1 L d oc O > " > d C > m Q L.L L.L i C N C a1 .0 L L •/ ci O VI L _ w C I ro ro ro w C C tp v j Q- av x E +_�+ n ° m ° a�i c C O - = E N N N 2 i- U LO U C O0 E E 0 C7 C7 o rn rn cn c% \ k \ - g p 7 0 00 E m \ § \ b ¥ % - > S tM \ { . = @ / C m m 5 s B e t = o EL u C C \ / E w _ m m m E ° 0 \ \ ƒ \ / E Ln s e \ ® A % } @ _ � \Z u 2 — M " _ 7 \ ( � CJ M E � j \ ± x $ 2 ci O \ (n M \ % E \ / a \ / / / \ � e o 0 ~ � O E / \ k u & cn 00 _ — m ± o m Ln / \ \ u > _ / O 7 m / @ w m 0 0 \ = : ) - / 0 m o / \ 0 / / \ E E 9 0 / m u 0 § / § t / / I E 5 M $» u E E 0 E t u e g — Z5 m 2 3 / CL E 'E 3 7 \ § m x — b 5 2 e = 3 0- — G ° m 0 a � 0 5 2 / a a 4 3 u ¥ 7 E _ ¥ E LU Z Q .0Qj \ ƒ E ( / ƒ E m M c // g a < _ � m \ t = 2 Z = e m & LLI ® @ 2 @ < / D a) 0 = 0- 2 $ 2 ) m aj { \ % \ } \ \ LL 2 2 = e = e » c > > / m u e \ 3 J > f \ \ \ \ LL \ \ m i f �: G 2 J \ = E % _ $ / / o = \ G \ - O e = u & u u G 0 D o Q6 P64 Lr) P64 i 44 64 C9 Aw 44 .64 F5 44 C. O.W g" i >i 44 I Z jz Ln W Nth W cr I- W L;5 ;,w \ Q 2 P64 e a z � \ / $ ) @ \ � \ ® u £ It 7 w � w z \ \ . \ t\ : ( e ~� \ Q Q 2 $ : :=i),n § _ L7 � � o A� u F., w Z � z o LO Q H a N A = Q N � CC w ; THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 58 c-4ai Ft LO el con t,4 -4 L'l W _q 0. o w L,4 W W ;T4 gzl 4. 4. �T. ol �T. �o �T. 10 �T.�;5 �T. oEo c;� CR C;� C� CR C;� CR lz� lz� c;� 14 14 C; C; con ai -71 1114 1 1 E:2 w W .4 1 co wwF -:E 1 09 t 1 1 t 1 04 f i - 1�4 14 wv > �4 17) i 1-4 i i i i i 1-4 0.' 1-4 '-w 1-4 4L,> pro 't W pro -t . . . . . . . . . . . . . . . . . . . . c� CR cR cR I c� :R :R cR c;� cR cR O ti O O O ai O a con o El ,44 t t P4 P4 1 C4 P4 P4 P4 i's i i en: i i i tbi m. 'i—i i thi i—j rJ4 04 >1 1 1 t4: .59 a Lo, lz 1 1 z . . . . . . . . �-4 pro 't 't pro 't 't �o 44 G O O G p G G G G ry G G I G I O I O off;O �lOm� O �I:Orn ry O vl vlO o� p�' O:OO M W b b b o �Ec o O kl+ N ti O O O b ti n � oEOEOE Eo o O ti :ti ti M M O O O O p O O G G p O Q O O O O p O O O O p O a N N V ai FI w N - N (D N F ~ Gry U O con w ti F : o. Et: O GC W G c go tol W 0` o E E V fl.E. ''�. ,a; cCC 44: 12 4z C7 O z w o z u Q x Z w A = w a p F� Ca �o p c4 H a W ° > rWn > m x THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 64 ORANGE COUNTY TRANSPORTATION AUTHORITY (OCTA) FY2026/27 - FY2032/33 CAPITAL IMPROVEMENT PROGRAM The City of Santa Ana is required to submit an annual Seven-Year Capital Improvement Program (CIP) to remain eligible for OCTA Measure M funding. Projects with active Measure M funds are carried forward until project closeout and/or final reimbursement with OCTA. The following section contains the OCTA approved 7-year spending plan of all Measure M active projects (previously approved and any planned). 65 o > 2, ° o U d C y c o in N E @ e E @ W es Q l0 2Q @ m G p Q E CO c ¢ a C, ¢ n cn c L WO O W c J w J r -O V H t ui V H U L� Q coo coo O c LO LO d w c c6 w `l �a w w o O N N O @ J e N J C7 9 H en to .R+ Q Nw a a a �, ca a o @� .�n @ O O O O > > CD C3 O CD H m 0 ~ M N H M 7~ J CD CD z C z C00 C O O W O@ L W Q O N N LL'� a) CM 1; c@) Q W c C H v3 M N J CU -°° O o r o 0 CD U O F- M a) -� N O O to eq m fp a) °a 39 c U d a O O wm o -° ca o LU 0 0 ui°? [] en ca O b+ c r Z o Cl @ V� O+ O 0 c E ' a`)) � � o > IL 3 a mo a me ii o c a.- O o 0 cuZ :3" M v), w ` Fn Co 0 o w O Cla°) m@ U w U vs o 0 � a o 0 2 a� o C O CLw N U L z O O w @.0 o m~ w � w � U ° O CDc 0 0 °w erf ) 03 y► c 4 N' Q E 3 2 aci 2) U c C d y E a) O a) -o O c o 6 L w a) O CU ` O O O +I CA1 C O C LL <0 o L - A c W ~ J 0 W o U @ r fA C. w o c 4 a) J a c c o c n m V U a) p � o p U �a) IL 2 m M a) n= p `° p c m o 3 M m O E aL o ci rn � C y �► N 3 a a) rn M o ;,E @ E cu Uc mo LLN o Q (6 o 8)2 C U Q cu a-Ei i°o .� ` H o. @ c LL � cco N U U @ a)Q p' CD O y U(n W 0 U y ° W 0 p y c cu W N c p To J 2 p o 5.J H p �U J O U@ f N UV ) O OO U ti O O L bl O O y co L O .w N N ILa F 5 LL a a S LL a d F- LLLL > `o t o Cn N LL O co C O tl CT C) "O 0) O CY N 'c O _ a) a) C rn U n > ` CL U m o yo vi o in vi 3 cu V c a c a� c E � a s a) w E w w tT E o We c �C U occ @ a) QU @ O d nU Q ZU > X O N c X O 0 CSC) C �0 �✓%' Cn @ LU @C Un -U @C d 2 He 7 C N m'p co N a) �C Fa 0 cm UT) a) T ` OwO w aa � w a Co@C a Ao O o L CO ° � � ° c Lo Ca ) `c ' CEO Z a) W 4) U @@ O 3 d �3 @ O co 3 d H d a) ,L.. CO W CO ^ > CO N N N O C N r z .O p > N �O N � z .O p O` C N N V a Y Y 3 d '� a) -p 0 a Y 1 �� a) -O a) -� fJ CL Y Y Q � y a a 01 o o �° o@ E Q) a d o o @ o@ E (D a ?' `o `o E c U a) U ° c � a Z � > o � 3 3 .I Z � y > U ° c � � o in Z r- ® a ° ° ° �_ L m i n � � a ° o o w C0 3 � .°�� � p a ° o o � o 123 c y co a c T 0. E o o@•E o c T T E o@ E a o '0 T T c 'E ai 'o } v H J Q H H J - a U J k J a H H J I.L-0 4. U 2 J H J Q H H•v) J Ll_H d Ll_ m � �' ° o o C > C) E E C: C& y O E a7 W •O m co IL co a3i W a` a F a` v E N J m J O fA V lE`6 V ;� V J O O O W o W Li O N N R O J d J ''� C H 64 M, C O O C O O N O CDU H M C w J O O O N T Q 0 C J E 0 LO Cl O J J w O eq caE Q Q J F a) H � 'O Otl� > O 0 N c0 oZJ O c O Z4 � a) O N 2 N N E O� ts1 O d! m o O O 0 O V Z O O ° m •O a) U NM m a a) a m 00 2 :s 2 O) zz �, zz =a 3 O o O CD 0:� 64 � a�i3 C.) ° V w Z � Y i O (7 N a) O > Z O O 62 3 3 3: mU W � ws m w O a) O �0 � w u � w ° ct r E cE CD c C- m V 0 c 0 0 1° J C N 2 (D U) w E w .Or+ c=i a°. w L a)w N a) n c E2 O m o m- - d m m o o LL z °-Y H e ro- c o� O °7 3 W d a) W rn ° E N a Ln ` a �n p J d x E c°�i p o)a W N m a) c� p c o a N as a go Z c ° Z ,°- aNi a) > > c C L LL C L LL « m o as rn Z m 075 U y = o R t a) CD a) L c V LL L 0 `� 3 > ° mo 0 � a `° > a) 'C c C rn Ix 'C (D-_ 0 w 0, O CS W > U) 'o W ° N c V W .O N U dO)-ppd w0 O V V OUQ OI0 N N CL co Ha. m a. Q LL O. d a I�N O 0 C U w t (U m m c U a) L 11�C � 0 C 0 C 7 a m _r_ U C a1 >. N O '0 a)•O O a) >- O C 2 -0C O LL ° C d U a) C a3 V1.� C p! M N C a) a) N a) CD E C a) w a) C 7 C E .O m m a ma m 2 L U C ai (n O U Q 0 _ Q d a7 a) O C U H '0 U " Vl X U al O.._ C :a O a7 a) N N O a) > a) C N C .N+ C C 0 H C a3 a) C C J 'Q p O C C O c O O) C a3 0 ° 0 p_E a ° o a'` N o S a .C. a) p C i fll G a) O 0U a� (� C 3U o°. Um dN 0 yV- cc Cl) 0W M CAO y U a) 0E y Z Z � N im o 04 Nto ' LL Y VYY D aY p a `O -6 T N d o o m p a) o m E a a) 0 U N'ap) > Z mZZ C C CD a > c o m o 0 FL 0 �o oow m4 o '0 CL 2 o E a � ca m H H2 a U U J 0 U a U 2 U) Z a LL J � � a•°i � a�i � a�i o) m E cE�a o' Q o m co a C p w cm cc 0 IL cn C L) H L cc L) H (a,) H N of Z t c W y a W W N U) J CD 2 R (`6 J a c J CD d H C H N O O O � U 0 4O? H NQ H fR R c0) W N� C: (D.Q NR R J p ll! wO) J Xoa I a ° �� ° � �o _ Cc CO- N C O _ O o = 3� XT R(j � AS E I o °L O C> �co 7 iaV o � a) "O O. a) O a) C ° a) C a) U) 3 a o r a c m a m o cocD o o CL a a)-02 a) n 2 aci Z o CD U � H cc U w @ 3 a) U w 3° aim OW a c J > N 75 �O L U Q' <R p-° w w 0 3 U c CD C R Q C CD IL (7 E Z c c R C9 N w � > c� w U °a w +fin C N O co N N O u) 0 O. dE2 ? La) R O O Cc a) 6 $ a) c H c torn r Q C7 #- W g W W > �ca a yN a oc a Q > c N Q Q w c Q R m co co m ° Cfn 0 N U M L N C rn ow Z C R o Z R Z L C>+ m LL C O D LL C V LL R N V J N(a E V >• c � (D o c > c �) o) o E o N o 0 c = E L a) .a c c n • 0 Q E 'C ° 3 w 'C w e E 'C 22 a�i m W m aN) o f w aa)i m 23 w m Cn G U)N J to C o)m J CA in Cl) J (ODO d 6 0 Ca.) d o m c :c U d m d m.8 LL O. an d LL_ d m d m U LL O O N O aa)) m a) c - c m cc 'p ° o ° C: c c O) O °) O Q co It m n a) C N � VJ �p C) c h I ch c rn d QW a) R O c cO Lb M p a) o U =o QW wa) ai0 a) U ai > Q R n X fA ~ cc x Oc N Z p a) a) > N Z N a) > co U)Z Z Z o) n EInQ) o o - ca a) O ° Co °co N w N ILU)O CL GR .-2 > c C N .- aa) >:i,- c Qy a o ; o c o �� o °� c`> c o o a ° �� o E C1 U)C R O O E ; C W �O R R ® ® E C) O! d C N R Co O d T a) N m 41 N D d >` > N Co Z 0 Y cu Y 3 > N O c N Z O Y Y y C "V co Z 'p Y Y Co 3 O c N o a o Q :; ° a) o a C o :; -° m : u a o :; -° (D o d O OR C O R E a� d o oc c o c`aE 3) a d o oR Mo m o mE a) C O` m Z N > C Z tR/`) >Lo CJ O O` C Z N > _a O O O N C C1 p 7 N 1 ° O O N N V ° 3 N d C O O O N U ; p 7 CD N a)'.c d a) � -+ O � � ® R w d d'.c-. O. O.N E R O R E N C) c. a a) E N ORE n d C1 D O. a!Ln O JQN 6 a UJ R E U) J � � C N > d N E N E w E c E w E c m E U E E Q co O cmC co 0 cm p H ILH d cc a� H a. c J R a J R E c J R g V 3 V o N Q o F W - W w L C W O J U J 3 R J U H C H Q N R H N 0 CD 44 C 0 Ow Z 6U7 R Ow C_ a) F c a) N CD a) w OU-0 c J O J 2 O c J E al � � Fm Q to to (D a w E w n aNi� o U ca N2 O w 0 m o U w ? O w O C N 010 _C U R C a R R co O. OU d a) O 2 rL j rL LL 0 d z C C z °L Z R0 CD -0_ 0 CD a N~ U w ay C) w C U w a c c c m E:5 Zvi E w U " a) w w c c�° d a) 3E Q mo D co-0a ac) oo t7 ate) aaiN C9 E C9 Q 3: z c 02 z e ° E z rs LL w w L W a-r O.� W .A E a ` w LL U NI mo NI N L) R > U � C) N C O > C 'C F in U.� F Q— w w w ate) Una a a a�oi a °� .a aD a O_L ca cc E Qa cc L a) C C w: LL C C N Q a) Z N co) 3 Z ii o'- Z a) (S � E :3 CD C LL a) �a a) LL C > a) LL E EQ E o m E o f R X 0 0 c o o °-N o o E o E .a _oU E P �_U) E Q- a- E d N N N W 47 N U) >' c W df N N t W m G o~ >- U) U) O J m CA N vi J a0) o ID o V 4)) o m n° V 0 _o 0 m U N N L N ' d m d m 3 LL a m d F LL. cL m o. F W LL Z U) 0 o w o 0) c F c R p cc N 0) N Z N N 0) a c a w a c a a a a V) Q aci Q w Q 3 aci c�0 C. 0 N cco SO) N m _0. N .0 a) c LU M .c Q 4) co LLU N .�- M a) co w a) w a a a U a ac ai U a U Q U : ai Q Q a a) n� Q a Q Q a n� Q F R R X O N Q m w N Q F cc N X O N F Z 0) O N a) > N F 0) O N > N F Z 0) O N 3 >L) > N Z fp c �y d c 2 Z c �' Z U U M E � c U E U o U o E > L)z o N N a 00 a O a N a 00 0 Q 1 v N a pv `OC d • a) c d a) w T a) ` Q- 0 _C.O Q N C y N a _C.O C O LL C N _G O N O C .0 R 0. ?a ' a R o. L LLU ' a — cc t o R �� o 0 o U) .0 c o 0 o N p o 0 0 0 d C O R R E ; W C >R �N O 0 E C1 � C E R Co O Z .O m N a) �O w N Z C C > Q N Z C G p p y N y C V7 �N N C 0 d Y Y- C w -0 a) -p U d Y Y w } V d Y Y-0 m -0 a) °' `O `OR a' o nsE a� d O oR a`) o OLL v a d o oR E o mE aa) CO C O` Q Z a) > C O` z LL M > CJ `O C Z a) > _a w O O c N a) v O D O. •�O O O c y U Ct af N a) ® a ::. O O c R m v O D R a) a)1p c d L R 0 0 1p U d N R d d w O d L t1 O. O.N E ca O E N U O. cL.D E >_ O n O. v D O. O.!� E y O E N J Q H H N J � O. U 2 J J Q FT H N J U O. U LL A H J Q FT FT N J m a U J o _T a7 Y N c J a) @ cc co co O O N 2 2 Q � Q ,T, R L] J ri L] cm c00 W Oi N V p O N R: C w CL Q LL E W: C N N if O U.. -p H CL m fD cc � V H Q W M � N L: a) m V H -p 3 N .� H rn r , a O T 3 U) EY w «3 Cl) � a` L. m W E Q N a$ Q mL O O 3 N NI.- CA N Z 2 O O O N H d# N O) � V CA Ok 1 H V C Cn @ N 1 2. J m m O 'n J iy � � J. EU W 7 M OC J J w. Q m_0 O M V M Cl) L "@" Q �+` �" O C H. En H3 H3 b4 EH c H O.. h. ca N d`O 0 N c N C ca U) O N aS 2 U L @ O 51 to 51 vg3 to cca m Z r E� M o �Ol ca Q O C•7 N N T p C LL rn al m ?�iz� a 3m z rn v C m� a a� 5 ?a O 0 0 "r �` o)> 3 Z a@ U ef3 60 V9, e3 o Z rn N p c t °'U O o oc U w �.3 W n 2 a) U w N R 0)N N N c0 U-O It 2 m a) _ O C f Q M �� O 3 c m@ V O N M m O O O @ OM m E m a w E Y vi O r E c c c a ate) a ui� o_ m e a) N (�.LN- n W0 p 3c WUI Ef3 ER H3 cmQ Wa 0 0 0 0 0 N C C9 N O W H3 C OE-0 N iq o ro > ti o » A 03 3 cL) �� y N >L T C c r� T OOLL O c > yu m _ m o o U) was W o @ o o c� c c @ m-8 IL IL o o LL E o W o) y2 c to•O Z >� } "O "O U IL J Z m E Q O_@ ~ -O -p U J LL N a) O 0 E C C O N Z 7 a) a) 7 N LL O L L a) aa)) , > E N � LL 7) 00 7) o C= .2o.> > ° or o ° °)aUi c a E o ° a p o a `°w m 30 Q U '� m L m y ate) Q m E y 3 L Q m y •c Q oL J O o c J !A 72 w J d o Lo d CL V 4) of 0 a o U ro o y d ° - L) •p N •p a) O N •p 4) 'p m'p y N N N N p^ U O O_L N � L L T L'p 0 0 0 0 3 p m IL Ca CL H LL a 0 a H m LL N N N N O. w CL 2 LL d) } C U- T y N O 1 — a) m 2 @U N N N C O O m m c u7 a� m C O m N a C' 04 fl o CL U a� Q [L N C N C) C N N Np m p @N -00 e� c U � o c ca to c LL c N a) N a) U m a, aj 'O Cl U Q O Cl U ~ 2 C2 U Cl m XO N Q m XO CCI @ XO � -) p O a) a) > N 0) O N T a) > Q ca a) > ) C c c 2 z c "' ca c N J C V c m cm c E 3 �' � m o �' a) J) N J a) @ O a) = a) a) @ c a) @'p^ O "6 C 'O c V -0 C V 'O c O O) C 'O C j p N O O.i a N O N LL O.- N O U CL Q CL > C.'= a)�O C N Q O LO a)�O N U p, c p p > C gem � E . em ICL � o .2:-0 E o c)— � c o o t) c a) Uc m 3 C) d V m m 0 3 is �' d — � m m 4. C) H y w m m m 0 Z p G2 O.N. co Z C C > E Ow a. Z C] E NT O w co V a Y Y Q Cc d 70 N "O V a Y Y O y -O m V a Y — 7= W 'O a)C "O �c 53 Z 2m2 a) N � m O m E CL .` = O O a) Cd C O@ N @ y O i >. _ C N > p C m Z a) (..., O R O c`6 Z m @ > I o o@ N es o m O a 0 0 0 p a Of t) O 3 a 2 o 0 n H �a es O m 2 a) �L � R ' d d'.c--.• d �L G R w y W C = C d �L N@ � p O. a•° N O E of C) p O. Cl v) a1 p E iq V v O. O.� 3 O E J N o Q H H c J CS d U J J Q HT HT N J C] LL U 2 J k J >. T J J lLL d L) 2 co O J Q H H 3 � r, C& D _ E (D rn E 3 m p � R co 'D v > m @ W O >O J 0 4; W O m a a a cai E Q a a 3 J R p U) OD N O R a) J W O Q H m W.2 m W r- O) N Q U J L ti O U U) (D U)m w H U) LO o d W J m O {O i6 O J "00 a) H EH d3 fR d .3 O Ow m ~ o O X — L m O WCD 00 N m v_ v_ rn O O m J c ch Q T H 7 00 V T 0 Q F a) t3� 3 00 L m O O r u► a (0 H ur N O m 0 w a) m O ff3 64 64 m Y O en 1 3 Ol ts► L 7 'O ca —O m �� m ava rn a) ) U) o o mIL a) _ _ Z W V N m _ v Ln Z 3 O c c U v� E» w o O c aD U to > m U w m c Q E LL (0 td O O O O 'O O 0 (`6 H> fR M mm ~ N 0 W N O U) "O m L 3= z c o > W 6% ;� `O z es 0 w W us 0 w I .o w �► L ca iii ? o f o o c y�Q�i�J1J� F m Ir! j U w o me c C V c t U 0 3 U) N A E c o W cu R �� c rn U E W > -0 a) a o0 E «= a 0 o f c a o rn EU)N p go (DU ate) w aciL p m p N 3 p a� 3 a) z p N LL C N Z L E a) LL 0 0 C C C V) aE) g °� �L LL O > > T o c o a) c O c �U o 2 > 0 3 a o m Q._ O - w E - 0 a E•0 n a U _ a m .` - L a) U) a) w E ca N ? V w 0 3) `� U) w w P ?� p C— J ?� p l L 2 J P a) Q 0 v c Q u a) a) m NJ O .Z O L U) N N O .Z O :o_ n co m L L— > a) LL_ N N a LL a. U LL a. U- a. H c) LL a LL IL > > O) C ; Z o m En m o w o U C a) N C D m m N m Q N O7 OC CV Z "O O 'O C• 'O W o n c Ln w c) w O oo °c) ui D mr 0) H E o ') E a)3: rn '? E w mo w w w 0 co w a) a c a m m 2 Q m c L Q m a O O N N > N ~ Z O) O N -� N � Z O) 0 0 � t%7 Z U) c C 0 0 Z (/� cO�=' 0 N Q N O N N �@ C O �_ LO N V 0 o mac- N c a) o c o c Q a�i n� a N o N °) o`` c a N o a 0 y a o a)o c iri Qw . 8 c ' y O c tea 'C a >_•o C m 'C E �c >_ w - a p m .2-2C n LL O V U c O O 0= N U C 0 O E ; yc mm o E is y. m mmw E ; 00. yc_ p oaf 0 0 0 d T CO 0 0 0 o H m 0 0 0 >. co Z 'p p m a) �O.y. N Z •p p.a) O.y.L Z •p p m fn Q N .. i Y Y 3 0) w C �C �C O y C p. G i �L Y 3 L N 0 CL � �-0 O M -0 a) 'O V a � � Q O �; •0 a) C t) O. i i s d' "O °' o om o mE (D d o oc o mEo d o om `° o 0 a) ac 0 m Z > c .T R Z ti o c 0 o Z LL cD '> O o 0 « 0 o 0 7 0 1 O o m ay+ U 5 0 m 2 O. o 0 0 .R. y r 0 ' 0 0-30 C 6 N o w a) ()'.= fn d a'N c '0 o. o N E •F o m E y 0 '0 O o.m E o o m CO 0 'a o. o y E L S J Q H H aa)) LL a U -1 Q H�' P O iL U °�U J Q H H axi rn it U L}L O >. O O ER @ b4 @ ER c v (D v m a E E E E 0 l`0 Q. Y A m (`6 p O `c @ p O > p O c_r_ a` it a` cc E a` h J �@•, y J ;� O J �? m U H () H U a) CD EO W W W a) J O J (n J > 0 O M U @ a) N O cm O Z0 J N J N J m () @ @ c FBI a) C O CD "0 O Q fn O 4 0 @ coo 0) CD 7 N 2 O. caQ y ca0 C: O 40 E O tR m ❑! O 7 p N mU 0 c @m 0 O O 7 d L m a c a O.@ G > C6 G 3 G 7 C Z C C Z C (DZ U w c m U w p6r) U w ` @ @ a� 0 ❑ (n � Em c @ U O` (D 0 CD.0 C fR N O V! N C - @ E '0 @ N 7 c @a) U' cc 0) O W fl9 r (D y W sA '� Q W M► N C O y co E L y a) c +A .O O @ @ E a)..+ E O Jf L O•- 41 H c 0--L F OL y L F (n @L a C y a E @>>>@ a @ .2)1) _ 'X E m cyi a p cm 0@ p @ o@ p Z L Z 3 c) 3 Z U t--w p O'N p y p L LL C LU LL O Y O LL U m c 0 co 3 @t a0) -0 �� C Nm 'O c 7L a) C C `o O m Co O U) 3 Y o > @ a@ o C a --O f0 a a) O .` N rn @ 'O c N d U c c W 0 c m o y W _ y > > W U H a0 ID) p •00= > O t I- p rnQ > J Q y U J a r w J (D U) d LO O V a0i C 0 p O V d L 0 N= V p 0 a C O a ii a �U rL a lm c� a te@ r a = a T o 0LLc > U C a O @ 0 @ 0 2 o N o c 0 o LO. o C @ U U y a) Ql U � @ O)T C 0) 0 o Z '0 7 0- t 0 cU 0 c cc rn c C 7.2 L O.LO C > O. a) d U N co Q 7 > CO @ 7 N N d (0�/) d N o a Un0 0 �LLC cocooa) (n U0 2 cai0 2 L c � > ca; Q m� xna X c@ oa C 2 U c = S U c U @ O U' @ ) @ N UO U CD O) N O O.S O O CO. d N C `) O C LL C `Oc a-.0 O O.- O a L y U Q` U a) O j c ` y Q (/) a) C G i y >� O. a).2 C m p ,` 0o c >a - p ,` >w - p D ` >- - m uU tic@ o 0 o E .0 0 @ 0 � c C) @@ O �... V �' d O @oN O - 0 (n d @@ O Z 00 O.y. N LC, Z -- p O.y.tCLI, O Z 0 p O.y. co dY Y Cn y c.. Y Y m y C Q Y �C y C d @'.c a) "O a) C -O 0 a - � 7 a) "0 a) _0 � U a � � (D � � N O OE " 7 a) c +' Ec a d O O •� C O L 7 Z a) E '> C::. C > Z U ��-" ,.,, O C N Z t` > a O O y y U V O 7 @ a) a 0 0 0@ _ Q C1 O 7 7 Q) d O O O a) U O 7 N a ., N o 0 ao C 3 y 0 0 a w a .� 0Of 0 m 0@ is m m c y is a) C 3 c 0.: ° ca a M m c o a ;; ;;@ f6 ° m o r o E Y o@ m J Q y J mU a 0 N J H J Q H H 2 J (D a U U J Q H H J U a U 2 J C) N WW H O N E 04 J 69, N i Q co a Y LU C p y N w V r M 0 7 N E w M m O 0 f0 M CO C7 E N J w J m M M CO N O C H Ci Lc) N M V L CO M O M M m M M M m N —a w N a o Q O O O O o C) C) 0 0 O o O O O O O O O N F^ L C ~ - c3 rn rn rn c3 c3 c3 o �' �m c Qj O N N N N N N N N I- O'C a -O H 69 ER ER EH MY MY CA 64 (6 O H 3 �N' N r O o �I c L) H u> U O on � � on64ea � � 2)cn w U m C rn ad o y cL.- O eA a o 0 0 0 0 0 0 C H U a o� 0 0 0 0 0 0 O CI`0 I` I` CD CD CD CO L C z 0) 0) O a) 0 0 0 CD d o V 69 " N69696aGq N cL a _ o a 2 m �I o a O o Z 64GS � w, uos64 � � U� V vi O 3 0 N Z U W C<T ER Gfl 64 6s Cfl 6s Ui Y d' 40 VT co O II! C 0.O N ate+ O C y O la O d Y N N N N N N H N N Z Z C U f6 l6 l6 V fl 0 0 C N C W !R � O O U i i i i i i L 25 tl) U O N 16 'aN O (0 (0 T U•C C N C LL LL LL LL LL LL LL C O C Oco �6 U U U U 0 U U CO C)L W U IL U _ O- JJJJJJ C rr MJ O) >, W N N N N N N N CO 0)� Q C N d Cn Cc Cc N d d d U m � 7 7 7 7 7 7 7 '- cy af6i af6i ac6i ac0i ac0i ac9i ac9i U to m e w LL U c U o a cD o -o > o cu>V a '> o a on LL n 'o 0 0 _ _ a d a,, v W d m d m� W in N >- 7 in 7 U fn U `O Q U G C Q O U O N N N N N M M M Cl) O O Co � O t O O O O O O O N coO N d J d H LL N N N N N N N d d 20 LL C6 U O O L U > l6 C c N M U @ v c j 7 49 C w V N coNO N 7. cUC LO rn U O Cp C co n N j _C NC' d Co col)) NE181 N N C n M O)E O .O-CD E LL U) U U Cn c w ._oa)._ 2 N Z N d 2 FT co X O N N C 0 N O C C � Q C C _O > L w ON N O O) O O C z 0 a o aWa ` o . N C E O U O U V 'O U c O 3 d of -O CO C' 0 a) ~ CD > N N f0 O O O V1 (O ZO 3 N C ZO 0 O = U O+� U N V a Y Y y LL c V a Y ` 8- 0 O— d 'O N.i. of O O E d 0 c �U a� c ma o � � �, o z arm C- o 3 30 » z � N0fn L L N a y OCo LL C' .' d d 0 y rr d `J N c �c0 E w or 0 c T Tm '£ 'g Ec m Q ° U a �LL H J Q H �� a U �D J L O C O W O C,. > W 000 N O_ J 64 J d m Q E "L aa) V d U _(' O N R G y W O O O O O O O O W 0 0 0 0 0 0 0 Cl 0) O J 0 0 0 0 0 0 0 O E N Q o 0 0 0 0 0 0 C CI Z Q o o a a a 0 0 0 0> N 0 0 0 0 0 o o Cl d o O 61 11 60(9 ii ii � � w a` c O W ao ao ao W 0 00 w V c QH ffl 69 69 69 ffl K3 ffl us c c > H e c p o CJ 0 0 0 0 0 0 0 O -CD, @0 O O O O O O O ~ Q O O O O O O O O {^ J 0 0 0 0 0 0 0 O N 0 0 0 0 0 0 0 � o 0 a 0 0 0 0 @ Q ap ap ap ap ap ap ap LO V O O O O O O O d ffl ER 69 ER 69 69 69 fR @ � � � c 0� CD CD O O o 0 o (DN M a) E O En69u369E» e» E» o 0 0 0 0 0 0 0 O 69E46969696969 t* 0 a o a > Q g a) Z U Z "0 O a) N O O O O O O O O O O O a O O O O O O c U to EA 69 &% &% K3 FA to d (� en 69 69 69 EA fH O N O O O Co o 0 0 0 C. ~ O o 0 0 0 0 0 0 0 d 0: 69 69 623 69 69 69 69 fi! nj 69 69 K) A 69 69 69 64 I @ O O� O O O O O O O O O O O C. O O O O O O 07 Q 0 0 Cl 0 0 0 0 {pp O CD O O O O O O ZI M M co co co co W Ln @ O 0 0 0 0 0 0 0 CD N W 69 69 69 ER fR U3 fA b9 d @ Z � 7 N N E W 6% 6% 69 69 69 69 69 to N U H Q @ cu @ U Q c w c C @ @ @ @ @ @ @ @'0 L7 it �7 (p L L L L L L L 3 0 L L L L L L L E N LL LLL LL i i i i i i L @ @ @ @ LL LL LL LL @ .0 LL IL LL LL LL LL LL N N° c� c� c� c� c� c� c� cn ca c U J J J J J J J C O 0 0 0 0 0 0 0 N N N Wd N N N N N N N E W N N N N N N N E N N } a) c dr M 2 2 2 2 2 2 0_ 0)0) N N N N N N N 07 U > a) @ Z @ @ @ @ @ @ @ @ C N N N w y N 0 c CD (D E � a� a> > a) a) a) a) a) aD aD ULL @ (' a a) o m a E L c o .` ) @ Q' C .` > U Q' ai CL y U W d y a c Q m m oc d @ W o p N G C1 -@0 2 Q v E V C Q (D (D h M m 0 N M 0 a) (D U N O j O O'6 N O O O O O O CD f L N 0 0 0 0 0 0 0 a 2 a a- E LL N N N N N N N a. a- CL H LL N N N N N N N a a 0 U N 4) a) 2— (D c � E @ @ Y CL c a m a0i � E > oo m Y_ a) a) N c @ m @ C Q' Q 2 N � o Q c z > O mo a z @ O `m LO 3 3� c �`m .a 0 Y .2a o O d O V a) 7 3 a) m d O O d Z 0 C IL o N Z C a Y d d a Y Y d (L o 3 a) z r- a o 3 3 Z° N a ° o o H a d CN—° a w o o.a) (a y CC" NI ai J Q H HT J U a LLD J H 0 it LL 00 F � o U w � E E ° Q d o U W L W 0 0 0 0 0 0 0 0 E Q a 0 0 0 0 0 0 0 O J 0 0 0 0 0 0 0 O J +O+ O Q6 CT 6 6 CT CT 6Ili Q O H0 Lo Lo LO LO LO LOn H O N N N N N N N fn H 6% 6% 6% 6% v> v> to w a W 0 0 0 0 0 0 0 p o @ 0 0 0 0 0 0 0 J O C C 0 0 0 0 O ~ a1 o o O O O O O @3 � � � � 60 � � to J =o mL oa 0 0 0 00 0 0 ClO Oy " 0 O 63 6% v3 63 v). 6% 6% va E o C IL N Cc � n ca cc z ° O oil o aa) C0.1 � w N _ C - 2.� ?l a a m � 64 � 6969696964a) � m z O C c O O C - o w U v► ° 0 0 0 0 0 0 0 C y O o 0 0 0 0 o d C�¢+ O O O O O O O O U 'Q CL Vr C O ^ Z @N ON N N N N N —@YWI ill" O V O v3 v v3 d? a' O dt @ E H L O " f6 > QLl W 49. a) a) L L L L L L L N y a3 y N O a3 N a3 QS N a7 a7 C r+ C j LL LL LL LL LL LL LL a) 12 LU 0 C a C J J J J J J J m LO d O a) a 2 2 2 2 2 2 2 Z U'O N N N N N N N a) L c 0 > > > m > > > 0 3 LL c c y CD LL 2 2 2 2 2 2 2 :B c w a) O T C a) O L a .a � C c o a) y c W d m y L W V U V a7 aa) N Q O v O 5 d -0 0 N O D O OO N N N CO Cl) Cl) —@ fUQA a O O O O O CD NN N NN N N a LL a C LL C � O L U C - a) O_ L O_ (6 (D O y d C OD O �j O O N (6 (h U) _7 N:E :N a°i Q m a'o C '0Z H y c O T U._ Z O a N O ° y O O p U2 .a ° m 3 o Q CD 0 a,o d f0 Z p G N Z C O.y. od a Y Y (D o a "— 0yf 'O N 0 0 0 a) C.i° c ocif 0 a)° ? 'oo cc°�E Z N O i Z a ° oa) oyy-o ca o�, 6aacaa y} o -1Tm UJ Q H H. : Uoa LL - Q aaE� o ( w C C) 0 LO C' d U o d W It —W E c E m N J <2 a IEO a E 7 R L_U NWJ O N U J cm in co O p O WLU 000000 °) M E c a r) R NO O O O J N 3 O M M M M M M V N ui H to to Fo to to to 6133 v► U a) c a W > W Ot CD l6 L J J m C) C) C) C) C) C) C) G �._. O.N.. � 0 0 0 0 0 6 & = E > LO LO Ln Ln LO LO Ln ° a) Q w O� 60 � 60 � � � � � Uo Eai CD u E ;8. LL, ti.2 Q °a 1 o C) C) C) C) C) C) 0 a)' [� o a) O o @ O t9 ER to Eo E!-7 E!-7 tri IA N N F- to), O O f9 a m SOU) .w o @ E .2 O c m O N >, ad O 0 '.Z t9 a @ toll Q (� tl) to Eo fo to fa to fR @ 7 CD >+ C) O N N j@ d CO N O O @� d d IL30 3I 0 0 F- �12 2 C, aci O o C) C) 0 C) C) m ma ZZ g U m z s rn 60!.* I> GQI is v3 w w a O m 9 o O 0CD @ @ V N @ w c m N U a) O N O c O ° O O O O O O C L C ° 3. U wm Z U a w w � �I� � � � � � o.coc �p y c°i C9 c U' ;� z 8 Q Z 41 p W1 K U 2@ W N Cp C L L L L L L L jc I H '0C co @ @ @ @ @ 0 2 N 2 i y N LL LL LL LL LL LL UL }E } N LU W a) a o m ° EL C L C p J J J J J J J N N a) @ CI4 U) >`LW N N > �Ea ° z O z N N N N N N N N °- °-C m N> > U) E 0 a) Z @ @ @ @ @ @ @ C C C ()@ a)Cc, C N._ @ a) a) a) a) o a) Q C Q a) C C c E 3 ° rno @ o > @ @ a @o a) a `6 LL 'C 2— Q' U) 'C U) N Q' > C N o d N O-C 'Q W z N .>'. ` W Q d N C..->'. W a) U O = CD O ,a) a G c r 00 a)U p@ J O O J .> c J a) m O (� I� W O O N M tD of N V N 4) d CD V O p) O N O N N N N fM M tM M O O a N O m 0 °" U) L p O O O O O O O " @ @ a) p... d O' CL H U LL N N N N N N N d U) d Cn O LL. d U) d H U) LL a) N � a) C Z N N � O m a) U m > s= m O) � � U-) Q L c p O C X O a a) U LLL LLLL ° a) C: C6.9 N 7 D CO N I� @ C N Q .� O) w O Q w @ y C a (L U) C C U m N a) t@) U @ a) @ c a.- X O u) Z @ — X O ca c0. 0 Q H °' C v N H a) N a) @ (0 O C N N 7 „3) Z c IL Uc 1 N rn 0 U E NO a L U) ._ O.@ N c •Q c L N C .Gin 0, a) O c N U C. m 04 p _ >E 0 E @ 0 E m 04 M o m@ o cli.Z Z N Z E y` to D N LL OQ amd ILr� r Y o ° 3 a a3 .6°-o 7 N O O o o a) d z > cz a c z a ° a mo o n 3 °� a ° ° ° c o E `I4 0 a CL o � 0 . . . d)- 0 0 } ? oE N C @ @ O c @ @ J Q H H J U , lizi-I U J J o a U U J o ° o U O _T p 0 N U w 00 @ p C 'a r- W 64 Q Q d H J Q O ca J N C) O O Q E Ncn N W Cn0 y W O O O O O O O O i @ LD N J 0 0 0 0 0 0 0 O Q 16 o o U c Q � a` w m o 0 0 0 0 0 o n a o H u> v> a Ea v3 v3 v3 F F v3 ug �a 4 c H 0 0 0 0 0 0 0 0 CL Jv C ~ z CD a r. 0000000 0 o � o o L cu o0000000 40 C L U E ca fA 40 O v> v> U5 v3 Efl v> 64 V> O a o� a N g � a Z cu: Z C U U fa. � m () 6f> co). co to 6o v> 6o 6* O C p O O O U C O O O N O Q.' EA 69 v> v> v> K> K> wil O N N U N C O O O O p O O CD CD CD CD CD O E yg N C. m O O O O O O O O 3 E Z o 0 0 0 0 0 0 0 @ Z 0 o w- WIv> v> u9v> v> v> v> � W v> 419 U m N H H C � 121 m _0am+ O m m o m E 0 0 0 0 0 a) a d H U— CO m O m m m m m m m L L L L L L L m m O O LL LL LL LL LL LL LL N LL f6 �p 'C m > O U U U C O m J J J J J J J I� m N W N C Q W N N N N N N N '00 a 3 a N N U Q N N N N N N N C 3 N U U N N tp Ul (A N fA m —0Z m m mm Z m m m w m w m 6 LL -0, O LL C O O C N T J a > E Q m E c o n rn v M m Q Ci N 0 W d m N > C W Co•- O O J 2 U N J d N d d(i V d U y "� V 00 d) O N M O a O r a N o o@ o o in 0 0 0 0 0 0 a Cl) a H O LL N a a. ()M LL N N N N N N N >, N m N N m m O "O LL 3 c O O O) O C p O Q C O m UN C 69 "O v> O c a 0 J 0 co C N U C O. L m C E N Q H N O) N C m C p O U O O a L: jry a) .Q L' y N .a U C D C .` C O U U O 3 y a d 3 y ~ CD tm O Z .O Z .p C -o N N _ 3 N a '� y d U a Y m -o C Z_ f� '` O C N Z N N O a 0 0 O N � U � a 0 0 O N 'O Cf `p_ a. of d U � o. a EZ oN o 'a a CL 0 �T � C) >- � Qp tea. :3(5 a. " g 5 � S 0 O O u7 O O W 69 i L)i W c: ate) Q ate) Q E "s E J E to v U U m 0 cEa W o000000 o rn w oaor- mco Lo to `p) J O O O O O O O O p O I- Mr� O N N l p 0 0 0 0 0 0 0 0 0 Lo LoT Lo Lo Lo Lo Lo C t (, @ J a0 M M M 00 0 M fA ~ 0 0 C 0 0 0 0 Lo _a s` Q N Lo 00 "t 00 N _a E U H O o J o 0 0 0 0 0 0 0 N O o 0 0 0 0 0 0 fl 0 0 0 0 0 0 0 C 0 o 0 0 0 0 0 C 0 o F o 0 0 0 0 0 0 o Q C m O Lo Lo Lo Lo Lo Lo Lo cq o 0 0 0 0 0 0 0 to ER ER ER to QA to IH C c > O O atl c' v) O to to t» to t� t� ° °a o 0 0 0 0 0 0 0 a) E O O 64Z% (a673t» t» 43, cn m a o m C U a 0 0 0 0 0 0 0 0 O o 0 0 0 0 0 0 0 0 Z o 0 0 0 0 0 0 0 Ut» t» 60Enc» e» e» to U O o000000 0 ifl « « i» to e» w. � m o O a c o � � � � � c 67m u Oo000000 CD cc o N V1 Q' 64 to US, 4 H to to to tR CD as a) 000000 0 o La) O ' O O O O O O O U t' Z N N 0 O 7 � 0 0 0 0 0 0 0 O + NE Z 0 0 0 0 0 0 0 K> U) U d W va, tiJ 69 tf3 tf3 ffi Efl fR a) ICJ 0 0 Lo Lo 0 In cn U W tq E03 E03 tf3 ff) 64 to tH � � N� CD N of a) m of ca n CD (p co p .9cc a) c '� '� '� O a) a) @ N a) a) a) LL LL LL LL LL LL LL :C LL LL LL LL LL LL LL N E L 0 0 0 0 0 0 0 J J J W O N C Lau N N N N N N NC.) C W N N N N N N N r- E 'OO N d (6 -O a CL O Ow } N N N N N N N a) N FP L7 L7 L7 L7 a)0 Z a) a) a) a) m a) a) U w � a) a) a) a) a) a) a) �� LL E C m LL N O C a) a O E a a) Q a c d N C W 41 C N L W la C O E O) Q O C U a) O_ J 0) a) O J V U V V U U U E Q ai 'F d '> („) h 00 O) O N c) ai ,��- d Q�- („) 00 D) O N CO .O ca O O � N O O O O O O O •� O r N 0 0 0 Cl) 0 Cl) CO d H d LL-O N N N N N N N d H d Q' a) N N N N N N N U c @ O _ 3 o c n _ c m H C N O @ C (6 O) N (n C U E c Q N H o � ur c z N p- a z c w O •c a 2 c L ur U E_ -Eo vm o E , vaa)) 7 a) Q CD a) O � 3 y � d O_ Z � m O C= Z � 3 p c H N F O o• H u (L �'� dLL u (L a) tua d O O c p 0 0-0 O U m a) Z r- c 0 a) Z N a w o o�' «_ 3 aoi a w o ow w 3 d co 0 'o c. c.s E w 0 >- 0 'o c. a� E w o N J Q H H n J U d L}i H J Q H HT•U) J U d L}L 2 » 2 a) 2 2 0) q % / % \ E CD > 2 C E G c _ � d tm In\_ 2 \ \ LU 2 ® 2 kr «/ D «) } § f$ } L } , w c o w , w \ k 2 2 // ° 2 ( z \ CL ± 2 & § o & § 0 2 J a) $ § § ® 2 / 2 e± 6 2 / 0 2 Eo ° q 2 bJ / a §2 a k] a f k ) � / \ 2 7 §\ § 2 / \j § 2 L < )- 2 k 2 % 0 / ) 2 / /\ 2 k �k 2 § § z 2 Cl) z e y 2 2) f w .2 %& w _ 2 § , w _ a ° < kc 2 / 01 6 § /, ) )\ 12 2 2 f _0 E f \} / /2 0 // q/ v k \\ § / a) LL ) / \� § §® \) 2 kk ° -22 c § cc: R c « § \ c ) § \ $ E& \ $ §7 £ G /7 a) m :3 / ( k \ Ccu C § k \ 2 E 7 § k } 2 E 7 § t f 0 \o < ; § a E» a 5 2» = e 2_ u ( _ © ®t o 0 _ ° ®t v E ® 7 o- 7 ` 7 ®� ■ 7 % 7 h.2 a J a A k LL a far » .a a (L w » LL / � \ 2 £ k \ / \ \ c =o � c N _ \ Fj /LO / ) a / - § [ E - @ § I 2 - § § EL 0) k J§d ] § 3 F f § d « % kk % k § z k ® ?)\ ® F _ 0 , ; 0 o 0 2 ?\ ® ry n ¥ ` - 2 z = B _ . z a E _ § 9 7 . $ ƒ}/ a./ 2 E� \ \} ` 2 k E \ ƒ [ � ° \ o s kG\ « � 2 4Gk § IL / k 2 f® 7 7\ f d 2 -® � 2 d f Ea / k , \ \ § � 8 . § � ) B/ � ) § @ : E � ) S/ i ) § 8 3 o ©� ^ © © k 3 © © g z 7 . $ o . )$/ k § 3 - ° ® . }f ) § 2 \ § CO § $k a = c a = .. , ) £ a = o u a _ .. � _ 008 - o % Ea ) a a - 000 o % E i s - oo , ka � E ] 2 ■ ■2 ) z ! (D E > G e 2 ■ @ ) z ! o e 2 2 = z ! m - IL o % 0 & . § o , � e IL E . _ ao = ao % % EU) ° � % 2 P e e ¥=2 § 2 = . a),— • ® © ¥_ @ 2 = (D .� ¥_ 0 a a= ) 9 7 %$ ' 0 a a, k # 7 %a © � a2 7 § § m.E 2 # ## � = a o e@ � , < # 3 � o a o e j < p P§ § a o e 3 0 w a°i 3 a�i C a) ate) N R L R Q E R > c 3 L cc c co cm Q W O 3 W co O c y0 W O IL > a a � a a` Z N W 0 C W W v) W p a) U C H m H C7 U H m 44 N Q 0 Of/i Z E U)2 f Q 2c Ca W 7 !I J LL a J aa)) 3� E 0 H m Q H w °L) � w e C w c a)tm 0 a) o L p 2 Ei o a-= °d O ca 0 a O rR U) 3 O M a�mi 01 6% o c d a >N a m a C� C p-U C O o c Z E (D Z o Z U D$ U CDU w >>E a)c c 7 >V Q U ) > w m W Y E`r w N � Q C m >m E •0 0.N O >U ^p m N (r6 C 0 a) Cc 0 O 0-ca W 40 W � O O W w 0 seC tl) m (1) N Y N N N 7L w p_m .@. R a)> Co 010 7 U) a) r 0 N i- »- W m ^� W N a) W _`m a m �� a Y a O C X a N CO J -gyp W o Z Z Y > Z a) �F, m a copX m a)� a) LL E p.N LL Q y LL O` (/) m `O Cn a) C C C O C em+ .O C E ° m p E .2a$ a ° co cc '0r 0a) Q tea) c. 2-0 co m a 0 a3 W m a a)-0 w m a y � cp) w p Q C E a� Q p E a) P a G mp p >- p)� J ON J O N J 0 C 0 0•p Q d C N N.2 Q d C d 'O N Q ro N o m 'oLo 3 y o @ 'o of u_vi a aH3 LL a5a` F-.8 LL. a aao_ LL 0 0 0N) CD c c m m (V 0) CV 0) 0) "0 '0 0 0 Q C Q C C n to 0) C]. 07 Q L f]. 0) M C a) C) C a) O 4) p) C Q) C Qc�is ~ r • rd U rUQ c ai cQ aim m m m 0 'OZ 0 aX >0 Q 0 X a) > oco z U) U U' N a a, ' oa) a)� mm IF o 0. ao , °o a - a) a) .o a)0 > o .2 a) Lo a Q) O -0 a.0 - v a U6 G 1 d10 o Co � d N mm O EC m m m ONC Z O G m O N p C N Z O C (6 Y y p C DV C� Z O C 0 O C co 0 CL Y Y-0 p 0) -p a) -p C1 d Y Y-a m aR+ -O m '� V d Y Y C .0+ "O a) -p d o o m o m E a) d o o m O o m E y d d m o m E a) a c o a) Z > a) > c � ° ° Z > C3 O Z y > _ O 0 0 N 0 O 7 a) 1 0 0 0 0 y Ct O 7 N d C 0 0 N O C) O 7 m R a+ a) a)w-. d � R ' 0 0'.C-.. C d � Q� l6 r d d y .> > ) o mECa aN y a a!D 0Da s E o'O O NO TH a Qm JQaX � JQa) N ' 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 _ o " " " o " o 0 0 0 0 o 0 0 0 " o o O O l O O O O O O O lD a 7 O O h 00 O 1 O m O O N N N N Ol a N M - - M O O O O O O o 0 0 0 0 0 0 O O _ O O O O o 0 o O O O O O O _ o " " " O " O O o C C 0 0 C 0 " O O O O 100000 O O O lD a 7 O O h w O � 1 O m O O N N N N Ol 7 N M - - M O O O O o 0 0 0 0 0 0 0 0 O O _ O O o 0 0 0 0 0 0 0 0 O O _ o " " " O " O O o C C o C C 0 " O O O O ID 0 0 0 0 O O O l0 a 7 O O h .0 O 1 O m O O N N _ N N C, C N M ti ti M O O o O o 0 0 0 0 0 0 0 0 O O _ o O o 0 0 0 0 0 0 0 0 O O _ o " " " O " O o 0 C 0 0 C 0 0 " C O O O 10 0 0 0 0 O O O 10 a 7 O O h 00 O O m O O 1 N N N C, C N M ti ti M O O c-I •-I N � .--I rl W V cc 0 O 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 O 0 O " 0 C 0 0 0 0 0 0 0 0 " 0 O O o iD O O O O O O O ID a a O O h .00 m O �tl O O N N N T a N ti ti M O O •w, rl rl N � .--I rl 7V Q O O O O o 0 0 0 0 0 0 O O O O O O o 0 o O O O O O O Z o " " " O " O O o C C 0 0 C 0 " c O _ O O 10 0 0 0 0 O O O ID D t 7 O O h .0 O 1 O � O O t N DN N Ol 7 N M - - M O O LL o 0 0 0 0 0 0 0 0 0 0 O o 0 0 0 0 0 0 0 0 0 0 0 O O o 0 0 0 0 0 O o 0 0 0 0 0 0 00 w O O O o O O O o O O O O O N O O O O O O O O o N O O O O I O ✓1 N O O O O O O O O Y 1 O O O O O O O O O O O O O Qt O O O O O O O O O Ot O O O OWO O O O O O O O O O O O O O O O O O o tD O O O O a 0 0 0 0 V1 a 0 O O O 0F OO VOOOOO tiO WO 000000 O .0 00 V1OOO 0 1 LA O0L1 m -I El C m O -I N r- 00 lD O N IA r O M WV 10 10 W MIMI a N l0 N O N L 0 0 v � C N O _ O 0 E S C > F 0 F O _ t Z o j, Z m m N O N A N N O \ _ > H NN O pCq u C E Z Y um u ` Z Z o Z F f`Tp F ,n LL 5 s m E C O O �o a ra LL O oaC ro oaC F a c a v 3 "' u ai uHi t' o cFj oOLLQoWZweeiic S�`W.v�v^ani banNfl1 Y-Vro1 4ia� aawvrCu ¢Q=vNi3 -dirNo v �cn —acEti QWZ�.•-•�I NNwdw >co`a�°in L r'a, aaN� d E v 'ccN CCcC@ >>VQ�1' u=+ uga uga w oL t dQ` av�aii mxm uw N�O O0 0 E °U Z n O o U a U m > 0F ov — LL LL U my « m F o - dv Z Z > > (uYOy~N7 0 uQCWQK1 da O OY 0 O v O O O > O O > U F Fvu v u Z ` Uaa of - � N a Z yOaC E F} YFy F c F v = = s Q O o O l7 v v ZE v v ow w a C F O 4 > E UCOFeCWFYLLQn wV,OvEvirEv°, U > iV WO ° > u uou N J oo bWd U d mo VM U F F n u _LnN T - TF F > O MW C Ln I, wn w 01 ON ` L1 u1 V1 N M M LA 0 M 7 7 7¢ ¢ � 0 0 oo o co o COFeCWFYLLQn0n0a THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 82 PREVIOUSLY FUNDED FY2026-27 CIP PROJECTS* Project Category Project Title Prior FY Funding Proposed Total Project FY2026-27 Budget Streets 17th St Rehab:Grand to Cabrillo Park 834,500 4,764,000 5,598,500 Streets Broadway St Rehab:17th to Mainplace 307,700 2,800,000 3,107,700 Streets Industrial Street Repair Program 2,857,801 3,090,791 5,948,592 Streets MacArthur Blvd Rehab:Harbor to Fairview 4,413,300 1,283,550 5,696,850 Streets Santa Ana Grade Separation 7,299,918 400,000 7,699,918 Traffic Bristol St Corridor Regional Traffic Signal Synchronization 3,574,9261 250,000 3,824,926 City&Park Facilities Synthetic Turf Dan Young Soccer Complex 320,000 285,000 605,000 Total Project Budgets 1 19,608,145 1 12,873,341 1 32,481,486 *This list reflects funds allocated only to one-time projects in the prior fiscal year and does not include any ongoing or recurring projects. ,lit ) i b AT mod Santiago Park Improvements Phase II 83 THIS PAGE INTENTIONALLY LEFT BLANK � N oRgNA. c o F 0 ! SA. NTA ANA 84 Funding Sources The City is currently operating in an environment where insufficient discretionary resources exist to fund all of the City's infrastructure and other capital needs. As a result, the City seeks alternative funding through federal, state, and local grants, as well as other restricted funds. These grants are not only highly competitive, but they also have tight guidelines regarding how awarded funds can be expended. The City's major funding sources are: Active Transportation Program (ATP) — The ATP was created by Senate Bill 99 to encourage increased use of biking and walking, increase safety and mobility for non- motorized users, and advance the active transportation efforts of regional agencies to achieve greenhouse gas (GHG) reduction goals. Active Transportation Program SB-1 Augmentation (ATP-SB-1)—Most recently,the Road Repair and Accountability Act of 2017 (SB1) nearly doubled the amount of available funds for the Active Transportation Program. Affordable Housing Sustainable Communities(ASHC)—TheAHSCProgram providesgrants and/or loans to projects that make it easier for Californians to reduce greenhouse gas emissions by ensuring housing, jobs, and other destinations are easily accessible by walking, biking, and transit. American Rescue Plan Act (ARPA)— COVID-19 pandemic recovery initiative designed to provide support to the Santa Ana community. Project categories include Direct Assistance Programs, Public Health & Safety Initiatives, Pandemic Recovery programs, funding for Critical Infrastructure, and support programs to assist with the City. Cannabis Public Benefit Fund (Service Enhancement) — Established to fund new and/or additional youth services, community enforcement, and code enforcement through the collection of cannabis tax revenues. The General Fund transfers two-thirds of adult use and supply-related Cannabis tax to this Fund. (Ordinance NS-2959) Capital Outlay Fund—The Capital Outlay General Fund is supported by transfers from the City's General Fund, and through donations received from citizens, corporations, and non- profit organizations specifically for capital projects. Community Development Block Grant (CDBG) — CDBG Program Funds support community development activities to build stronger and more resilient communities by improving the lives of low- and moderate-income residents. Congestion Management and Air Quality(CMAQ)—CMAQ Funds are designed to reduce traffic congestion by encouraging alternatives to driving alone, improving traffic flow, and helping Santa Ana meet air quality goals. 85 Developer Impact Fees—The City imposes fees on land development projects to mitigate general impacts to city infrastructure, such as parks, library, transportation, sewer, and storm drainage systems. The primary objective of these fees is to ensure that new development pays the capital costs associated with growth. Drainage Assessment Fee (DAF) — In accordance with Section 34-191 of the Santa Ana Municipal Code, the City is divided into drainage assessment areas to defray the cost of improvements to drainage facilities. Emergency & Health Grants — Federal and State to local governments to fund a portion of the costs of rebuilding a community's infrastructure in response to disasters. Federal Aid Safety Program —These federal grant programs are designed to significantly reduce traffic fatalities and serious injuries on public roads. Federal Clean Water Protection Enterprise (FCWPE) —This source funds the operations and maintenance of storm drain systems as well as pollution reduction under the new National Pollutant Discharge Elimination System (NPDES) permit issued by the Santa Ana Region of Water Quality Control Board in January 2002. Gas Tax—California imposes a cents-per-gallon tax on motorists for fuel consumption. It is apportioned to cities based on population and can only be utilized in the maintenance and construction of public streets, highways, and mass transit guideways. General Fund — The general fund is supported by revenue received from sales tax, property tax, utility tax, and other miscellaneous tax revenue, which provides funding for City operations. Housing Related Parks Program (HRPP)—HRPP provides funding for parks and recreation projects that benefit the community and enhance the overall quality of life. Highway Safety Improvement Program (HSIP) — These grant programs are designed to significantly reduce traffic fatalities and serious injuries on public roads. Measure M2 — A 30-year one half-cent sales tax for transportation improvements in Orange County through 2041. Each jurisdiction receiving M2 funds must adopt an annual expenditure report to account for funds expended that satisfy Measure M2 Maintenance of Effort (MOE) requirements as established by the Orange County Transportation Authority (OCTA). Measure M2 Competitive —The competitive portion of Measure M2 consists of the following programs: Regional Capacity Program (RCP), Regional Traffic Signal Synchronization Program (RTSSP), and several transit programs. 86 Measure M2 Fairshare — This local fair share program returns a portion of the Measure M2 Streets and Roads revenues to the cities and the County of Orange once a set of specific criteria is met. Park Acquisition & Development Funds (A & D) — The City assesses a Residential Development Fee to any entity adding a net increase in residential units and/or converting apartments to condominiums. These fees are utilized for the acquisition, construction, and renovation of park and recreation facilities. Parks, Recreation,Community Services Agency Fee& Donation (PRCSA F&D)—This fund is intended to hold monies received from donations from the public and from employee contributions to Parks, Recreation, and Community Service Agency programs. Refuse Vehicle Impact Fee — Funds received in the course of business for the public collection and disposal of refuse. The City adopted a Vehicle Impact Fee program to provide funding for necessary improvements to the City's streets to offset the wear and tear impact of heavy vehicle travel. Regional Transportation Center — Also known as the Depot, combines Amtrak, Orange County Transport Authority (OCTA), intercity and interstate bus transportation, airport, and taxi services all in one location. Funds are generated through user fees, rental income, and general funds transfer. Road Maintenance and Rehabilitation Account (RMRA SB-1) — These funds are apportioned by formula to eligible cities and counties for basic road maintenance, rehabilitation, and critical safety projects on the local streets and roads system. Sanitary Sewer Capital — A portion of Sewer Utility Charges is dedicated to offset the costs of maintaining the City's extensive system of sanitary sewer infrastructure. Select Street Construction Funds — Comprised of State Gas Tax and County Gas Tax funding, this fund includes all new work, reconstruction, widening, or traffic improvements performed on the "Select Street System" of the City. Sewer Connection Fees — All monies received by the City as a fee for connection to the public sewers are deposited into the Sewer Connection Fee Fund for the construction of sewers. State Resources Agency Grant (CA Resources Agency Grant) — The California Natural Resource Agency Grants administer various grant programs designed to restore, protect, and manage the state's natural, historical, and cultural resources. Traffic System Management Grants — Funded through the California Office of Traffic Safety,these grant programs are designed to make California roadways safer. 87 Transportation System Improvement Area Fund (Area Fees) —Transportation Area Fees are charged to new development to offset the cost of transportation system improvements within the area adjacent to the cities of Orange and Tustin. Water Utility Capital Fund (Acquisition & Construction) —The City charges a user fee for providing water services to residents and businesses in Santa Ana. All monies are used to fund operating and maintenance costs,as well as capital improvements of the City's water system. Approximately 10% to 20% of these funds are allocated to water system capital improvements each year. 4 Centennial Park Improvements and Dog 88 Glossary of Terms Active Transportation—Active modes of transportation, including walking and bicycling. Allocation — Restricted money from another governmental agency, which is non- competitive and typically based on a City metric such as population. Arterial Street — A highly trafficked through street connecting different areas or neighborhoods of the City. Bike Lane — Dedicated traffic lane for bicycles, segregated with striping or a physical barrier such as a curb. Buildings — City-owned buildings, which may or may not be accessible to the public. Examples include City Hall, the Corporate Yard, and fire stations. Fund—The resource used to pay for the project cost. Examples include the Measure M2 Fund,the Gas Tax Fund, and the Water Enterprise Fund. Multiple Funds can pay the costs of a single project. Funded—The City has identified funding for the project. Grant — Restricted money from another governmental agency, based upon a project application and award. Due to limited grant resources, applications are typically competitive. Maintenance of Effort (MOE) — Requirement for the City to spend its own unrestricted resources in order to receive restricted money from another governmental agency. Matching Requirement— City commitment to fund a portion of a grant-funded project. For example, a grant may only fund 80% of the cost of a project, and the City must fund a matching contribution for the remaining 20%from other resources. Mobility—Ability to move freely and easily. Overlay — Street pavement repair, including grinding down the existing surface and laying fresh asphalt. Parks System — Includes parkland, community centers, and park facilities such as restrooms,shelters, and playgrounds. Pavement Condition Index (PCI) — System of scoring the condition of street pavement, with a 100 being a newly constructed street and a 0 being a completely failed/impassable 89 street. Rehabilitation— Repair of an existing facility. Residential Street— Neighborhood streets that typically have a 25-mph speed limit. Roadway—Includes street pavement, sidewalks, medians,traffic safety implements such as bike lanes and guardrails, traffic signals, and streetlights. It is common for restricted revenue to allow spending for all elements of a roadway. Secondary Street—Feeder streets that connect neighborhoods to arterial streets. Sewer System — Includes sewer main pipelines, pump stations, and sewage treatment facilities. Slurry Seal — Street pavement repair consisting of a thin layer of slurry applied over the existing surface. Stormwater System — Includes stormwater drainage pipelines, inlets/outlets, catch basins, and water- quality filtration systems. Traffic Signal Synchronization — A traffic engineering technique of matching the green light times for a series of intersections to enable the maximum number of vehicles to pass through, reducing stops and delays experienced by motorists. Unfunded—The City has not identified available funding for the project. Water System — Includes water main pipelines, water meters, pump stations, and filtration/purification systems. 90