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HomeMy WebLinkAbout2026-06-04 UVWA PacketPage 1 of 2 Water Executive Committee Regular Meeting AGENDA Ukiah Valley Conference Center ♦ 200 South School Street ♦ Ukiah, CA 95482 To participate or view the virtual meeting, go to the following link: https://us06web.zoom.us/j/83268733029 Or you can call in using your telephone only: • Call (toll free) 1-669-444-9171 • Enter the Access Code: 832 6873 3029 • To Raise Hand enter *9 • To Speak after being recognized: enter *6 to unmute yourself June 4, 2026 - 5:00 PM 1. CALL TO ORDER AND ROLL CALL 2. APPROVAL OF MINUTES 2.a. Approval of the Minutes for the May 7, 2026, Regular Meeting. 3. AUDIENCE COMMENTS ON NON-AGENDA ITEMS The Ukiah Valley Water Authority (UVWA) / Water Executive Committee Members welcomes input from the audience. In order for everyone to be heard, please limit your comments to three (3) minutes per person and not more than ten (10) minutes per subject. The Brown Act regulations do not allow action to be taken on audience comments on non-agenda items. If you wish to submit written comments, please provide information to the UVWA, located at 300 Seminary Avenue, Ukiah, CA, 95482. 4. NEW BUSINESS 4.a. Presentation and Consideration of FY 2026/27 Ukiah Valley Water Authority Annual Budget. Recommended Action: Review the proposed Fiscal Year 2026-27 Ukiah Valley Water Authority Budget (Attachment 1), the individual budgets of the participating member agencies (Attachments 2 through 6), the Five-Year Capital Improvement Program (Attachment 7), and the Cost Allocation Memorandum (Attachment 8), and provide comments, input, and policy direction to staff for incorporation into the final recommended budget. Attachments: 1. FY2027 UVWA Budget 2. FY2027 City of Ukiah Water Budget Report 3. FY2027 Millview Budget Report 4. FY2027 Redwood Valley Budget Report 5. FY2027 Willow Budget Report 6. FY2027 Calpella Water Budget Report Page 1 of 80 Page 2 of 2 7. CIP - 5 Year-FYE 27 - Water Resources 8. UVWA Shared Direct Cost Allocation Memo, 5-7-26 4.b. Discussion and Possible Direction to Staff to Work with Russian River Flood Control to have Member Agency Contracts Assigned to the UVWA. 5. UNFINISHED BUSINESS 6. ADMINISTRATIVE AND OPERATIONAL REPORTS 6.a. Report on Status of Application for SAFER Planning Grant. 6.b. General Management Report. 7. COMMITTEE MEMBER ANNOUNCEMENTS AND REPORTS 8. SET NEXT MEETING DATE 8.a. Discussion, Consideration, and Scheduling of Next Meeting Date with Meeting to be Held at the Ukiah Valley Conference Center, 200 South School Street, Ukiah, CA 95482, at 5:00 p.m. 9. CLOSED SESSION 9.a. Conference with Legal Counsel -- Anticipated Litigation Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9 Two Cases 9.b. Conference with Real Property Negotiators (Cal. Gov't Code Section 54956.8) Property: 1850 Talmage Road, Ukiah, CA 95482 Negotiator: Jared Walker Negotiating Parties: Rogina Water Company Under Negotiation: Price & Terms of Agreement 10. ADJOURNMENT Please be advised that the Ukiah Valley Water Authority (UVWA)/ Water Executive Committee needs to be notified 24 hours in advance of a meeting if any specific accommodations or interpreter services are needed in order for you to attend. UVWA complies with ADA requirements and will attempt to reasonably accommodate individuals with disabilities upon request. Materials related to an item on this Agenda submitted to the UVWA Committee Members after distribution of the agenda packet are available for public inspection at the front counter at the Ukiah Civic Center, 300 Seminary Avenue, Ukiah, CA 95482, during normal business hours, Monday through Friday, 8:00 am to 5:00 pm. Any handouts or presentation materials from the public must be submitted to the clerk 48 hours in advance of the meeting; for handouts, please include 10 copies. I hereby certify under penalty of perjury under the laws of the State of California that the foregoing agenda was posted on the bulletin board at the main entrance of the City of Ukiah City Hall, located at 300 Seminary Avenue, Ukiah, California; and at the Ukiah Valley Conference Center, located at 200 South School Street, Ukiah, California; not less than 24 hours prior to the meeting set forth on this agenda. Kristine Lawler, CMC Dated: 6/1/26 Page 2 of 80 Agenda Item 2a Page 1 of 3 water WATER EXECUTIVE COMMITTEE MINUTES Regular Meeting UKIAH VALLEY CONFERENCE CENTER 200 South School Street, Ukiah, CA 95482 Virtual Meeting Link: https://us06web.zoom.us/j/83268733029. Ukiah, CA 95482 May 7, 2026 5:00 p.m. 1. CALL TO ORDER AND ROLL CALL The Water Executive Committee (WEC) met at a Regular Meeting on May 7, 2026, having been legally noticed on May 4, 2026. The meeting was held in person and virtually at the following link: https://us06web.zoom.us/j/83268733029. Chair Schoeneman called the meeting to order at 5:01 p.m. Roll was taken with the following Members Present: Juan Orozco (arriving at 5:56 p.m.), Douglas Crane (arriving at 5:02 p.m.), Gary Nevill, Adam Gaska, Tami Baarsch-Bogart, Steve Bogart, Bryan Ross, Tim Prince, and Tom Schoeneman. Member Absent: Devin Gordon. Staff Present: Jared Walker, City of Ukiah Water Resources Director and Kristine Lawler, UVWA Clerk. Also Present: Phil Williams, City of Ukiah Legal Counsel and Christopher Neary, Millview County Water District Legal Counsel. CHAIR SCHOENEMAN PRESIDING. 2. APPROVAL OF MINUTES a. Approval of the Minutes for the March 5, 2026, Regular Meeting. Motion/Second: Gaska/Nevill to approve the minutes for the March 5, 2026, Regular Meeting, as submitted. Motion carried by the following roll call votes: AYES: Crane, Nevill, Gaska, Baarsch- Bogart, Bogart, Ross, Prince, and Chair Schoeneman. NOES: None. ABSENT: Orozco and Gordon. ABSTAIN: None. 3. AUDIENCE COMMENTS ON NON-AGENDA ITEMS No public comment was received. Member Consensus to hear Agenda Item 6a out of order. 6. ADMINISTRATIVE AND OPERATIONAL REPORT a. Report on Status of Application for SAFER Planning Grant. Presenters: Brian Avon, Carollo Engineers and Jared Walker, City of Ukiah Water Resources Director. No public comment received. Report was received. 4. NEW BUSINESS a. Consideration of Letter of Support for Redwood Valley County Water District's Annexation Efforts into the Russian River Flood Control & Water Conservation Improvement District. Presenters: Jared Walker, City of Ukiah Water Resources Director and Member Gaska. No public comment received. Page 3 of 80 Water Executive Committee Minutes for May 7, 2026, Continued: Page 2 of 3 Motion/Second: Crane/Baarsch-Bogart to authorize the Vice Chair (Tim Prince) to sign the letter of support for Redwood Valley County Water District's Annexation Efforts into the Russian River Flood Control & Water Conservation Improvement District. Motion carried by the following roll call votes: AYES: Crane, Nevill, Gaska, Baarsch-Bogart, Bogart, Ross, Prince, and Chair Schoeneman. NOES: None. ABSENT: Orozco and Gordon. ABSTAIN: None. b. Consideration of Approval of Common Interest Agreement. Presenter: Phil Williams, City of Ukiah Legal Counsel and Jared Walker, City of Ukiah Water Resources Director No public comment received. Motion/Second: Gaska/Ross to authorize and Direct the Chair to Execute the Common Interest Agreement on Behalf of the Ukiah Valley Water Authority and Direct Staff to Take and all Actions Necessary to Effect that Execution. Motion carried by the following roll call votes: AYES: Crane, Nevill, Gaska, Baarsch-Bogart, Bogart, Ross, Prince, and Chair Schoeneman. NOES: None. ABSENT: Orozco and Gordon. ABSTAIN: None. c. Discussion Regarding the Ukiah Valley Water Authority (UVWA) Joining Mendocino Inland Water and Power Commission. Presenter: Jared Walker, City of Ukiah Water Resources Director. No public comment received. Member Orozco arrived at 5:56 p.m. Motion/Second: Crane/Gaska to direct Staff to pursue this [joining the Mendocino Inland Water and Power Commission] as a possibility. Motion carried by the following roll call votes: AYES: Crane, Nevill, Gaska, Baarsch-Bogart, Bogart, Ross, Prince, and Chair Schoeneman. NOES: None. ABSENT: Orozco and Gordon. ABSTAIN: None. 5. UNFINISHED BUSINESS No unfinished business items were placed on the agenda. 6. ADMINISTRATIVE AND OPERATIONAL REPORT, Continued b. General Manager Report. Presenter: Jared Walker, City of Ukiah Water Resources Director. No public comment received. Report was received. Member Consensus to direct Staff to look into joining the Ukiah Valley Basin Groundwater Sustainability Agency (UVBGSA or GSA). 7. COMMITTEE MEMBER ANNOUNCEMENTS AND REPORTS Presenters: Various Members and Staff. Reports were received. Page 4 of 80 Water Executive Committee Minutes for May 7, 2026, Continued: Page 3 of 3 8. SET NEXT MEETING DATE a. Discussion, Consideration, and Scheduling of Next Meeting Date with Meeting to be Held at the Ukiah Valley Conference Center, 200 South School Street, Ukiah, CA 95482, at 5:00 p.m. Presenter: Chair Schoeneman. Member Consensus to hold the next regular meeting on the scheduled date of June 4, 2026, at 5:00 p.m., with the meeting to be held at the Ukiah Valley Conference Center, 200 South School Street, Ukiah, CA 95482. Staff requested that Members inform the Clerk of any upcoming vacations. DIRECTORS ADJOURNED TO CLOSED SESSION AT 6:24 P.M. 9. CLOSED SESSION7 a. Conference with Legal Counsel – Anticipated Litigation Initiation of litigation pursuant to paragraph (4) of subdivision (d) of Section 54956.9 Two Cases b. Conference with Real Property Negotiators (Cal. Gov't Code Section 54956.8) Property: 1850 Talmage Rd., Ukiah, CA 95482 Negotiator: Jared Walker Negotiating Parties: Rogina Water Company Under Negotiation: Price & Terms of Agreement No action reported; direction provided to Staff. 10. ADJOURNMENT There being no further business, the meeting adjourned at 7:37 p.m. ________________________________ Kristine Lawler, UVWA Clerk Page 5 of 80 Page 1 of 3 Agenda Item No: 4.a. MEETING DATE/TIME: 6/4/2026 ITEM NO: 2026-984 WATER EXECUTIVE COMMITTEE STAFF REPORT SUBJECT: Presentation and Consideration of FY 2026/27 Ukiah Valley Water Authority Annual Budget. PREPARED BY: Dan Buffalo, Finance Director, Olga Keough, Controller PRESENTER: Dan Buffalo, Finance Director; Olga Keough, Controller; Myles Fisett, Procurement Manager ATTACHMENTS: 1. FY2027 UVWA Budget 2. FY2027 City of Ukiah Water Budget Report 3. FY2027 Millview Budget Report 4. FY2027 Redwood Valley Budget Report 5. FY2027 Willow Budget Report 6. FY2027 Calpella Water Budget Report 7. CIP - 5 Year-FYE 27 - Water Resources 8. UVWA Shared Direct Cost Allocation Memo, 5-7-26 Summary: The Fiscal Year 2026-27 Proposed Budget for the Ukiah Valley Water Authority (UVWA) and its member agencies has been prepared for review by the Water Executive Committee. The proposed budget serves as the financial plan for the operation, maintenance, administration, debt service, and capital improvement activities of the entire Water Authority and its member agencies during the upcoming fiscal year. The budget reflects the continued evolution of the regional water utility model established through the UVWA Joint Powers Agreement and incorporates both system-wide shared operations and the individual financial plans of the participating agencies. The proposed budget is intended to maintain reliable water service, preserve infrastructure, support regulatory compliance, and ensure the long-term financial sustainability of the member agencies. Staff is presenting the proposed budget to the Executive Committee for review, discussion, and policy guidance prior to preparation of the final recommended budget for formal adoption. Background: The Ukiah Valley Water Authority was formed through a Joint Exercise of Powers Agreement among the City of Ukiah, Millview County Water District, Redwood Valley County Water District, and Willow County Water District to coordinate the administration, operation, maintenance, and long-term planning of the region's water systems. Pursuant to the Joint Powers Agreement, the Water Executive Committee serves as the governing body of UVWA and is responsible for establishing policy direction and overseeing the financial and operational affairs of the Authority. The Joint Powers Agreement specifically assigns the Executive Committee responsibility for preparing and adopting budgets for the Water System Enterprise Fund. These budgets are required to include all costs associated with providing water service, including administration, operations, maintenance, repairs, capital Page 6 of 80 Page 2 of 3 improvements, debt service, and other costs necessary to support the Combined Water System. In addition, the Executive Committee is responsible for establishing rates and fees necessary to fund those activities in accordance with applicable law. The annual budget process provides the Executive Committee with an opportunity to review financial performance, evaluate operational priorities, consider future capital investment needs, and provide strategic direction regarding the allocation of resources across the member agencies. Feedback received during this review process will be incorporated into the final proposed budget prior to consideration for adoption. Discussion: The proposed Fiscal Year 2026-27 Budget includes both a consolidated presentation of UVWA operations and individual operating and capital budgets for each participating member agency. The full UVWA budget is provided as Attachment 1. The individual member agency budgets are provided as Attachments 2 through 6. Together, these documents provide transparency regarding shared costs, agency-specific expenditures, and the overall financial condition of the combined water system. The proposed budget has been developed based upon current operating conditions, anticipated service demands, capital infrastructure requirements, debt obligations, reserve policies, and projected revenues. The budget also reflects the ongoing implementation of the integrated operational model established under the Joint Powers Agreement. A key component of the proposed budget is the allocation of shared direct costs among UVWA member agencies. Staff has prepared a Cost Allocation Memorandum, attached as Attachment 8, which outlines the methodology used to assign direct operational costs to individual member agencies. The memorandum addresses the allocation of direct costs associated with the operation and maintenance of the member agencies' water systems and shared operational functions. Indirect costs, including administrative, accounting, finance, billing, customer service, and other support functions, are addressed separately through the provisions of the Joint Powers Agreement and are not included within the direct cost allocation methodology described in the memorandum. The memorandum also distinguishes costs that remain the exclusive responsibility of individual member agencies. These agency-specific costs generally include infrastructure improvements serving only a particular agency, agency-owned facilities and equipment, debt service obligations associated with agency-specific projects, and other operating or capital expenditures that do not provide a regional benefit. Such costs are budgeted directly to the responsible agency and are not allocated across the combined system. The proposed budget incorporates these cost allocation methodologies and reflects the resulting agency- specific cost assignments. The allocation framework is intended to ensure that regional services are funded equitably while preserving each agency's responsibility for costs associated with its own assets, facilities, and obligations. In addition to the annual operating and capital budgets, staff will present the proposed Five-Year Capital Improvement Program (CIP), included as Attachment 7. The Five-Year CIP identifies planned infrastructure investments, major rehabilitation projects, regulatory compliance initiatives, system reliability improvements, and other capital priorities anticipated over the planning horizon. The CIP is intended to provide a long-term framework for capital investment and financial planning and to assist the Executive Committee in evaluating future funding needs and project priorities across the combined water system. Major budget objectives for FY 2026-27 include: • Maintaining reliable and responsive water service throughout the service area; • Preserving and improving critical water infrastructure through ongoing capital investment; • Supporting regulatory compliance and water quality objectives; • Providing adequate funding for operations, maintenance, and emergency response activities; • Maintaining appropriate operating and capital reserves; and • Continuing implementation of regional efficiencies and shared service opportunities through UVWA. Page 7 of 80 Page 3 of 3 During the budget presentation, staff will provide an overview of revenues, expenditures, capital projects, reserve levels, debt service obligations, significant assumptions incorporated into the proposed financial plan, the Five-Year CIP included as Attachment 7, and the direct cost allocation methodology described in the Cost Allocation Memorandum included as Attachment 8. Staff will also identify key policy issues and areas where Executive Committee direction may assist in refining the final budget recommendation. Recommended Action: Review the proposed Fiscal Year 2026-27 Ukiah Valley Water Authority Budget (Attachment 1), the individual budgets of the participating member agencies (Attachments 2 through 6), the Five-Year Capital Improvement Program (Attachment 7), and the Cost Allocation Memorandum (Attachment 8), and provide comments, input, and policy direction to staff for incorporation into the final recommended budget. Page 8 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User:okeough Program ID: bgnyrpts Page 1 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 55221 WATER 296,355.32 428,990.00 428,990.00 354,506.60 377,436.00 400,000.00 -6.8% 55223 ELECTRIC 9,926.90 .00 .00 16,799.40 20,000.00 25,000.00 .0% 91821 TRANSFER FROM FU -770,000.00 .00 .00 .00 .00 .00 .0% UNDEFINED CHAR -463,717.78 428,990.00 428,990.00 371,306.00 397,436.00 425,000.00 -.9% 40 INTERNAL SERVICES 44266 CHARGES TO SEWER .00 -653,334.00 -653,334.00 .00 -658,519.00 -655,527.00 .3% 40 INTERNAL SERVICES .00 -653,334.00 -653,334.00 .00 -658,519.00 -655,527.00 .3% 41 TAXES & FRANCHISES 41110 SECURED PROPERTY -31,690.93 -77,100.00 -77,100.00 -60,122.33 -77,100.00 -77,100.00 .0% 41 TAXES & FRANCHISES -31,690.93 -77,100.00 -77,100.00 -60,122.33 -77,100.00 -77,100.00 .0% 43 GRANTS 43173 CALTRANS -531,488.01 .00 .00 .00 .00 .00 .0% 43209 GRANTS -17,494,478.04 -4,186,778.18 -4,186,778.18 -5,315,967.78 -5,870,780.31 -271,318.24 -93.5% 43290 FEDERAL -12,245.25 .00 .00 .00 .00 -37,500.00 .0% 43 GRANTS -18,038,211.30 -4,186,778.18 -4,186,778.18 -5,315,967.78 -5,870,780.31 -308,818.24 -92.6% 44 CHARGES FOR SERVICE 44131 EASEMENTS REVIEW -6,000.00 -10,000.00 -10,000.00 -3,000.00 -9,000.00 -9,000.00 -10.0% 44222 ADMINISTRATION F -2,080.00 .00 .00 .00 .00 -53,774.34 .0% 44254 RECONNECT CHARGE -900.00 .00 .00 -300.00 -250.00 .00 .0% 44255 FINAL NOTICE CHA -4,965.00 .00 .00 .00 .00 .00 .0% 44257 DELINQUENT NOTIC -22,007.54 .00 .00 -2,985.69 -2,106.28 .00 .0% 44258 48 HOUR NOTICE C .00 .00 .00 -900.00 -900.00 .00 .0% Attachment 1 Page 9 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 2 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 44259 BAD CHECK CHARGE -1,388.26 .00 .00 .00 .00 .00 .0% 44262 CHARGES TO MILLV -215,109.18 -463,023.00 -463,023.00 -215,109.18 -576,139.00 -923,775.00 99.5% 44263 CHARGES TO REDWO -197,512.74 -425,146.00 -425,146.00 -214,312.14 -519,770.00 -800,583.00 88.3% 44265 CHARGES TO UVWA -131,122.60 -302,660.00 -302,660.00 -140,608.74 -322,383.00 -465,110.00 53.7% 44268 CHARGES TO CALPE -40,962.22 -47,275.00 -47,275.00 -21,962.76 -43,886.00 -56,095.00 18.7% 44271 CHARGES TO RIVER -12,413.74 -28,648.00 -28,648.00 -29,593.08 -36,992.00 -34,250.00 19.6% 44273 CHARGES TO HOPLA -52,167.64 -60,220.00 -60,220.00 -62,040.36 -77,550.00 -71,512.00 18.8% 44620 SEWER SERVICE CH .00 -144,000.00 -144,000.00 -172,888.78 -197,000.00 -220,000.00 52.8% 44740 RANCHERIA FIXED -7,522.39 -16,800.00 -16,800.00 -12,173.41 -16,000.00 -16,000.00 -4.8% 44741 IRRIGATION WATER -102,249.85 -46,634.00 -46,634.00 -144,219.99 -208,439.80 -241,000.00 416.8% 44742 DOMESTIC WATER U -1,566,469.91 -2,045,185.00 -2,045,185.00 -2,109,961.99 -3,282,000.00 -5,265,000.00 157.4% 44743 NON-POTABLE METE -126,340.48 -173,420.00 -173,420.00 -185,695.82 -280,000.00 -320,000.00 84.5% 44744 METERED 5/8" -210,806.92 -250,000.00 -250,000.00 -215,537.24 -191,000.00 -547,725.00 119.1% 44745 WATER INSIDE-3/4 -4,668,845.00 -5,177,200.00 -5,177,200.00 -2,619,276.85 -2,620,350.00 .00 -100.0% 44746 WATER INSIDE-1" -606,271.65 -659,700.00 -659,700.00 -600,581.62 -722,317.00 .00 -100.0% 44747 WATER INSIDE-1 1 -607,388.49 -683,900.00 -683,900.00 -355,112.41 -359,089.00 .00 -100.0% 44748 WATER INSIDE-2" -1,362,976.32 -1,625,010.00 -1,625,010.00 -786,875.20 -700,713.00 .00 -100.0% 44749 WATER INSIDE-3" -452,111.60 -580,360.00 -580,360.00 -262,845.14 -265,534.02 .00 -100.0% 44750 WATER INSIDE-4" -242,604.74 -269,800.00 -269,800.00 -267,898.87 -231,292.73 .00 -100.0% 44751 WATER INSIDE-6" -460,744.72 -474,060.00 -474,060.00 -196,862.82 -209,155.00 .00 -100.0% 44752 MUNICIPAL BASE C .00 .00 .00 -24,197.38 -66,550.00 -150,000.00 .0% 44753 MUNICIPAL USAGE .00 .00 .00 -24,050.47 -200,000.00 -500,000.00 .0% Page 10 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 3 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 44755 FIRE SERVICE-2" -8,866.69 -9,362.00 -9,362.00 -6,516.75 -6,262.86 .00 -100.0% 44756 FIRE SERVICE-4" -124,972.38 -130,000.00 -130,000.00 -70,303.37 -70,303.00 .00 -100.0% 44757 FIRE SERVICE-6" -201,600.92 -208,800.00 -208,800.00 -112,601.03 -112,601.00 .00 -100.0% 44758 3" FIRE SERVICE -1,764.19 -1,860.00 -1,860.00 -1,025.02 -1,025.00 .00 -100.0% 44759 MUNICIPAL WATER- -27,049.39 -32,000.00 -32,000.00 -13,591.84 -13,694.00 .00 -100.0% 44760 MUNICIPAL WATER- -11,529.38 -12,900.00 -12,900.00 -8,398.98 -8,399.00 .00 -100.0% 44761 MUNICIPAL WATER- -20,579.77 -23,600.00 -23,600.00 -13,842.71 -13,843.00 .00 -100.0% 44762 MUNICIPAL WATER- -66,482.18 -72,500.00 -72,500.00 -40,359.64 -40,360.00 .00 -100.0% 44763 MUNICIPAL WATER- -331,740.72 -308,900.00 -308,900.00 -152,823.07 -152,823.00 .00 -100.0% 44764 MUNICIPAL WATER- -89,630.66 -87,200.00 -87,200.00 -52,479.36 -52,479.00 .00 -100.0% 44765 MUNICIPAL WATER- -32,411.09 -34,900.00 -34,900.00 -19,454.51 -19,454.00 .00 -100.0% 44766 SERVICE CHARGES -4,008.04 -2,210.00 -2,210.00 -18,127.39 -20,115.00 -50,000.00 2162.4% 44767 SERV CHGS - NEW .00 -25,000.00 -25,000.00 -47,119.36 -15,000.00 -15,000.00 -40.0% 44768 BACKFLOW PREVENT -30,315.00 -36,740.00 -36,740.00 -30,360.00 -30,460.00 -30,860.00 -16.0% 44772 METERED 8" -5,698.02 -11,400.00 -11,400.00 -9,781.60 -11,950.00 .00 -100.0% 44773 METERED 10" -8,180.70 -16,360.00 -16,360.00 -14,043.54 -16,855.00 .00 -100.0% 44774 FIRE SERVICE - W -14,372.25 -15,900.00 -15,900.00 -106,417.84 -168,328.00 -364,013.00 2189.4% 44776 CAPITAL CHARGE / -426,662.04 -453,000.00 -453,000.00 -354,103.88 -474,103.00 -525,000.00 15.9% 44777 SERVICE CONNECTI -61,191.46 -45,000.00 -45,000.00 -13,851.61 -9,133.62 -5,000.00 -88.9% 44778 RESIDENTIAL WATE .00 -343,201.00 -343,201.00 -821,124.71 -1,702,275.00 -4,073,740.00 1087.0% 44779 IRRIGATION WATER .00 -23,537.00 -23,537.00 -20,627.66 -23,500.00 -25,000.00 6.2% 44780 COMMERCIAL WATER .00 -59,803.00 -59,803.00 -252,498.70 -598,086.00 -1,287,000.00 2052.1% Page 11 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 4 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 44781 COMMERCIAL WATER .00 -72,072.00 -72,072.00 -205,415.23 -451,000.00 -1,202,000.00 1567.8% 44810 SALE OF MATERIAL -3,981.56 -300.00 -300.00 .00 .00 .00 -100.0% 44830 REIMBURSABLE JOB -14,436.70 .00 .00 -172,897.15 -95,627.00 .00 .0% 94406 BAD DEBT EXPENSE -3,252.72 .00 .00 .00 .00 .00 .0% 44 CHARGES FOR SERVICE -12,589,686.85 -15,509,586.00 -15,509,586.00 -11,226,754.89 -15,246,093.31 -17,251,437.34 11.2% 46 RENTS & LEASES 46741 OTHER RENTAL .00 -7,200.00 -7,200.00 .00 .00 .00 -100.0% 46 RENTS & LEASES .00 -7,200.00 -7,200.00 .00 .00 .00 -100.0% 48 OTHER 44825 SALES OF ASSETS .00 .00 .00 -222,045.96 -472,046.00 -250,000.00 .0% 48110 MISCELLANEOUS RE -1,030.10 -5,000.00 -5,000.00 -53,678.56 -44,848.07 .00 -100.0% 48150 CASH OVER/SHORT .00 .00 .00 -2.60 -2.60 .00 .0% 48170 INSURANCE REFUND -69,440.00 .00 .00 -26,711.12 -26,711.12 .00 .0% 48 OTHER -70,470.10 -5,000.00 -5,000.00 -302,438.24 -543,607.79 -250,000.00 4900.0% 49 INTEREST EARNINGS 46110 INTEREST ON INVE -332,510.67 -272,476.00 -272,476.00 -211,400.72 -158,833.40 -178,545.26 -34.5% 46116 MISCELLANEOUS IN -1,589.00 .00 .00 .00 .00 .00 .0% 49 INTEREST EARNINGS -334,099.67 -272,476.00 -272,476.00 -211,400.72 -158,833.40 -178,545.26 -34.5% 51 PERSONNEL 51110 REGULAR SALARIES 2,002,772.84 2,582,352.00 2,656,935.61 2,210,542.05 2,412,578.70 2,641,508.00 -.6% 51120 NON-REGULAR SALA 2,169.52 2,169.00 2,169.00 .00 .00 51,986.00 2296.8% 51130 OVERTIME SALARIE 114,947.33 109,872.00 109,872.00 122,640.72 116,771.60 .00 -100.0% Page 12 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 5 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 51140 STAND-BY SALARIE 101,087.58 101,324.00 101,324.00 114,489.00 117,438.25 .00 -100.0% 51150 COMPENSATED ABSE 5,095.75 .00 .00 .00 .00 .00 .0% 51210 RETIREMENT (PERS 228,236.19 295,817.00 304,523.48 240,501.19 261,588.59 307,796.00 1.1% 51211 PERS UNFUNDED LI 327,091.00 338,430.00 338,430.00 398,889.00 398,889.00 447,051.00 32.1% 51213 CONTRA UAL -259,568.00 -261,530.00 -261,530.00 -261,530.00 -261,530.00 -261,224.00 -.1% 51220 INSURANCE 430,099.76 583,639.00 583,639.00 488,885.91 559,381.60 740,729.00 26.9% 51230 WORKERS COMP 74,652.16 138,595.06 143,468.66 144,476.43 156,585.41 191,841.00 33.7% 51240 MEDICARE 30,331.46 35,490.00 36,507.36 34,010.52 36,693.36 37,810.00 3.6% 51250 UNEMPLOYMENT 803.27 656.00 656.00 6,423.18 5,532.00 2,000.00 204.9% 51260 FICA 3,575.42 135.00 135.00 966.89 1,356.68 3,223.00 2287.4% 51290 CELL PHONE STIPE 9,229.06 6,252.00 6,252.00 19,979.12 23,177.04 13,612.00 117.7% 51 PERSONNEL 3,070,523.34 3,933,201.06 4,022,382.11 3,520,274.01 3,828,462.23 4,176,332.00 3.8% 52 OTHER OPERATING 52100 CONTRACTUAL SERV 1,613,786.05 688,450.00 624,443.75 857,255.12 999,421.67 916,925.00 46.8% 52115 PERFORMANCE AGRE 1,007,023.56 1,285,379.00 1,285,379.00 731,692.20 1,714,780.00 2,691,349.35 109.4% 52150 LEGAL SERVICES/E 255,085.85 159,000.00 252,606.00 257,874.89 242,778.00 185,000.00 -26.8% 52180 SECURITY SERVICE .00 700.00 700.00 .00 .00 1,661.88 137.4% 52301 PROPERTY TAX ADM .00 .00 .00 1,479.33 .00 1,600.00 .0% 52500 TRUSTEE FEES 1,375.00 1,400.00 1,400.00 1,375.00 1,375.00 1,375.00 -1.8% 52521 LIABILITY INSURA 1,955.22 41,000.00 41,000.00 38,192.71 37,619.46 6,000.00 -85.4% 52524 PROPERTY INSURAN 29,689.25 25,000.00 25,000.00 25,223.47 25,223.47 24,700.00 -1.2% 54100 SUPPLIES 564,830.44 338,150.00 355,150.00 251,478.20 260,778.08 298,950.00 -15.8% Page 13 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 6 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 54101 POSTAGE 5,859.07 3,450.00 3,450.00 2,071.72 2,078.47 50.00 -98.6% 54102 SMALL TOOLS 28,630.92 30,000.00 30,000.00 29,723.51 29,107.22 41,400.00 38.0% 54103 LAB SUPPLIES .00 46,835.00 46,835.00 490.00 500.00 500.00 -98.9% 54110 SMALL VEHICLES A .00 .00 147,006.28 147,169.61 4,902.65 15,000.00 -89.8% 54130 PW - SAFETY 105.88 .00 .00 .00 .00 .00 .0% 54161 BACKGROUND & PHY 150.00 .00 .00 150.00 300.00 1,200.00 .0% 54320 SOFTWARE 24,410.94 22,125.00 22,125.00 19,509.27 22,492.07 18,805.00 -15.0% 54330 COMPUTER AND TEC 34,956.87 8,000.00 8,000.00 13,331.15 45,731.30 29,500.00 268.8% 55100 TELEPHONE 14,508.21 16,000.00 16,000.00 15,320.99 16,988.13 12,800.00 -20.0% 55200 PG&E 782,263.34 966,968.00 966,968.00 792,672.22 939,000.00 968,700.00 .2% 55210 UTILITIES 711,411.47 827,811.00 827,811.00 426,657.01 714,842.52 767,235.00 -7.3% 56101 USE OF VEHICLES .00 .00 .00 .00 .00 82,184.80 .0% 56120 EQUIPMENT MAINTE 426,679.44 533,210.00 515,952.00 229,079.97 206,680.00 204,700.00 -60.3% 56130 EXTERNAL SERVICE 64,065.36 90,000.00 97,000.00 61,684.72 66,660.30 60,500.00 -37.6% 56210 FUEL & FLUIDS 60,087.90 93,553.00 93,553.00 75,217.55 97,301.15 55,000.00 -41.2% 56300 BUILDING MAINT. 15,574.39 21,000.00 21,000.00 67,533.56 68,000.00 30,000.00 42.9% 56410 EQUIPMENT RENTAL 5,192.52 10,000.00 10,000.00 .00 .00 .00 -100.0% 57100 LEARNING AND DEV 36,485.32 47,000.00 40,000.00 19,476.94 33,936.56 29,000.00 -27.5% 57300 MEMBERSHIPS & SU 73,119.85 169,260.00 169,518.00 66,336.47 155,178.64 199,083.00 17.4% 58202 CHEMICALS 113,495.21 222,000.00 212,000.00 177,758.05 207,000.00 205,000.00 -3.3% 59100 PROPERTY TAXES P -830.05 .00 .00 .00 .00 .00 .0% 59101 FEES 88,036.82 115,691.00 116,191.00 216,825.65 188,003.40 206,550.00 77.8% Page 14 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 7 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 59108 BANK FEES 7,640.97 200.00 200.00 3,547.44 3,554.24 .00 -100.0% 59200 BAD DEBT EXPENSE 5,827.58 .00 .00 279.14 279.14 .00 .0% 52 OTHER OPERATING 5,971,417.38 5,762,182.00 5,929,288.03 4,529,405.89 6,084,511.47 7,054,769.03 19.0% 60 INTERNAL SERVICE USE 61200 PURCHASING ALLOC 59,929.40 101,579.00 101,579.00 48,218.12 103,591.40 82,040.00 -19.2% 61201 PURCHASING - BUY 10,776.55 14,123.62 14,123.62 7,729.01 14,123.00 17,805.00 26.1% 61205 ADDITIONAL BILLI 46,722.32 .00 .00 .00 .00 .00 .0% 61300 BILLING & COLLEC 338,073.43 425,209.00 425,209.00 319,970.71 430,498.74 507,668.00 19.4% 61301 METER READING 173,605.53 213,895.00 213,895.00 180,389.23 .00 368,470.00 72.3% 61302 UVWA DIRECT CHAR .00 .00 .00 .00 .00 144,238.00 .0% 61410 RENT ALLOCATION 16,495.50 16,495.50 16,495.50 16,495.50 .00 .00 -100.0% 61420 BUILDING MAINTEN 7,082.63 6,882.00 6,882.00 5,849.65 6,882.01 8,484.00 23.3% 61422 IT ALLOCATION 153,118.15 199,410.00 199,410.00 196,160.84 275,552.78 196,071.00 -1.7% 61430 CORP YARD ALLOCA 257,424.47 174,920.00 174,920.00 36,669.13 174,920.26 224,859.00 28.5% 61500 INSURANCE ALLOCA 82,360.74 367,678.00 367,678.00 351,687.81 367,888.09 414,229.00 12.7% 61600 GARAGE ALLOCATIO 118,269.99 131,580.00 131,580.00 126,829.88 137,280.29 195,670.00 48.7% 61700 DISPATCH 31,818.05 33,707.00 33,707.00 27,923.24 38,405.08 40,622.00 20.5% 63000 INTERFUND SERVIC 370,819.52 .00 .00 .00 .00 .00 .0% 60 INTERNAL SERVICE US 1,666,496.28 1,685,479.12 1,685,479.12 1,317,923.12 1,549,141.65 2,200,156.00 30.5% 62 ADMIN AND OVERHEAD 62100 ADMIN & OVERHEAD 443,951.01 671,372.00 671,372.00 567,181.49 712,995.92 770,093.00 14.7% 62 ADMIN AND OVERHEAD 443,951.01 671,372.00 671,372.00 567,181.49 712,995.92 770,093.00 14.7% 70 DEBT SERVICE Page 15 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 8 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 70102 BOND INTEREST EX 602,652.70 585,028.70 585,028.70 108,328.76 585,028.70 557,578.70 -4.7% 70103 LOAN INTEREST 219,640.31 219,445.33 219,445.33 47,490.05 219,445.33 207,445.91 -5.5% 70201 LOAN PRINCIPAL P 674,752.56 682,154.33 682,154.33 683,877.82 681,154.33 692,153.97 1.5% 70202 BOND PRINCIPAL P 571,686.00 595,885.00 595,885.00 480,000.00 595,885.00 623,404.00 4.6% 70 DEBT SERVICE 2,068,731.57 2,082,513.36 2,082,513.36 1,319,696.63 2,081,513.36 2,080,582.58 -.1% 80 CAPITAL OUTLAY 80100 MACHINERY & EQUI 171,796.33 160,000.00 276,926.10 210,737.49 20,139.00 345,000.00 24.6% 80210 LAND ACQUISITION .00 92,933.00 92,933.00 .00 .00 .00 -100.0% 80220 BUILDING IMPROVE .00 250,000.00 250,000.00 4,473.50 4,367.60 300,000.00 20.0% 80230 INFRASTRUCTURE 1,718,202.17 800,000.00 1,673,972.94 3,277,515.18 7,272,947.35 979,000.00 -41.5% 81000 CAPACITY RIGHTS 90,000.00 90,000.00 90,000.00 .00 .00 .00 -100.0% 80 CAPITAL OUTLAY 1,979,998.50 1,392,933.00 2,383,832.04 3,492,726.17 7,297,453.95 1,624,000.00 -31.9% 83 OTHER USES 94000 RESERVE FOR ENCU .00 4,186,778.18 4,186,778.18 .00 .00 720,883.14 -82.8% 94200 GASB 68 PENSION 35,421.58 .00 .00 .00 .00 .00 .0% 94402 ACCRUALS AND OTH 4,241.71 .00 .00 .00 .00 .00 .0% 83 OTHER USES 39,663.29 4,186,778.18 4,186,778.18 .00 .00 720,883.14 -82.8% 84 ACCRUAL ADJUSTMENTS 94403 DEBT PRINCIPAL A -58,000.00 .00 .00 .00 .00 .00 .0% 84 ACCRUAL ADJUSTMENTS -58,000.00 .00 .00 .00 .00 .00 .0% TI TRANSFERS IN 91820 TRANSFER FROM WA -2,699,721.00 -1,234,319.00 -1,234,319.00 .00 -2,689,417.00 -4,550,694.00 268.7% Page 16 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 9 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 91840 TRANSFER FROM CI -300,000.00 .00 .00 .00 .00 .00 .0% TI TRANSFERS IN -2,999,721.00 -1,234,319.00 -1,234,319.00 .00 -2,689,417.00 -4,550,694.00 268.7% TO TRANSFERS OUT 95252 TRANSFER TO FUND 305,563.33 .00 .00 531,488.01 531,488.01 .00 .0% 95821 TRANSFER TO FUND 2,549,721.00 .00 .00 .00 .00 1,100,000.00 .0% 95822 TRANSFER TO WATE 770,000.00 919,319.00 919,319.00 .00 2,689,417.00 1,379,133.00 50.0% 95823 TRANSFER TO WATE .00 165,000.00 165,000.00 .00 .00 .00 -100.0% 95825 TRANSFER TO UVWA .00 .00 .00 .00 .00 2,071,561.00 .0% 95830 TRANSFER TO FUND 150,000.00 150,000.00 150,000.00 .00 .00 .00 -100.0% TO TRANSFERS OUT 3,775,284.33 1,234,319.00 1,234,319.00 531,488.01 3,220,905.01 4,550,694.00 268.7% TOTAL 44 UKIAH VALLEY WATER -15,569,531.93 -568,025.46 679,160.66 -1,466,682.64 -71,931.22 330,387.91 -51.4% TOTAL REVENUE -34,830,627.13 -21,945,793.18 -21,945,793.18 -17,116,683.96 -25,244,350.81 -23,272,121.84 6.0% TOTAL EXPENSE 19,261,095.20 21,377,767.72 22,624,953.84 15,650,001.32 25,172,419.59 23,602,509.75 4.3% GRAND TOTAL -15,569,531.93 -568,025.46 679,160.66 -1,466,682.64 -71,931.22 330,387.91 -51.4% ** END OF REPORT - Generated by Olga Keough ** Page 17 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 11:40 User: okeough Program ID: bgnyrpts Page 10 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT 44 UKIAH VALLEY WATER AUTHORITY ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE Field # Total Page Break Sequence 1 3 Y Y Sequence 2 10 Y N Sequence 3 11 Y N Sequence 4 0 N N Report title: 06/01/2026 11:40 |City of Ukiah |P okeough |NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS |bgnyrp PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 Report type: 1 Budget level: 3 Percentage change calculation method: 1 Print first or second year of budget requests: F Print revenue as credit: Y Include cfwd in rev bud: N Include cfwd in actuals: N Print totals only: Y Include segment code: Y Include report grand totals by account type: Y Print full GL account: N Double space: N Suppress zero bdgt accts: Y Print as worksheet: N Print percent change or comment: P Print text: N Amounts/totals exceed 999 million dollars: N Print five budget levels: N Report view: D Page 18 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User:okeough Program ID: bgnyrpts Page 1 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CITY WATER OPERATING FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 43 GRANTS FEDERAL -10,693.69 .00 .00 .00 .00 .00 .0% GRANTS -10,693.69 .00 .00 .00 .00 .00 .0% 44 CHARGES FOR SERVICE CHARGES TO MILLVIEW WD -215,109.18 -463,023.00 -463,023.00 -215,109.18 -215,110.00 .00 -100.0% CHARGES TO REDWOOD WD -197,512.74 -425,146.00 -425,146.00 -197,512.74 -197,513.00 .00 -100.0% CHARGES TO UVWA -131,122.60 -302,660.00 -302,660.00 -140,608.74 -140,609.00 .00 -100.0% CHARGES TO CALPELLA WA -40,962.22 -47,275.00 -47,275.00 -21,962.76 -21,963.00 .00 -100.0% CHARGES TO RIVER ESTAT -12,413.74 -28,648.00 -28,648.00 -22,194.81 -22,195.00 .00 -100.0% CHARGES TO HOPLAND WAT -52,167.64 -60,220.00 -60,220.00 -46,530.27 -46,530.00 .00 -100.0% DOMESTIC WATER USAGE .00 .00 .00 -305,023.22 -1,350,000.00 -3,000,000.00 .0% WATER INSIDE-3/4" METE -4,661,044.51 -5,162,000.00 -5,162,000.00 -2,611,996.60 -2,612,000.00 .00 -100.0% WATER INSIDE-1" METER -533,072.10 -604,000.00 -604,000.00 -303,628.58 -303,629.00 .00 -100.0% WATER INSIDE-1 1/2" ME -597,174.57 -663,500.00 -663,500.00 -337,589.41 -337,589.00 .00 -100.0% WATER INSIDE-2" METER -1,019,047.86 -1,123,200.00 -1,123,200.00 -595,498.85 -595,500.00 .00 -100.0% WATER INSIDE-3" METER -449,363.13 -574,000.00 -574,000.00 -256,846.26 -256,846.00 .00 -100.0% WATER INSIDE-4" METER -237,214.46 -259,000.00 -259,000.00 -216,722.26 -216,722.00 .00 -100.0% WATER INSIDE-6" METER -362,918.73 -409,800.00 -409,800.00 -141,705.42 -141,705.00 .00 -100.0% MUNICIPAL BASE CHARGE .00 .00 .00 -24,197.38 -66,550.00 -150,000.00 .0% MUNICIPAL USAGE CHARGE .00 .00 .00 -24,050.47 -200,000.00 -500,000.00 .0% FIRE SERVICE-2" METER -8,113.77 -8,300.00 -8,300.00 -5,305.42 -5,305.00 .00 -100.0% FIRE SERVICE-4" METER -124,972.38 -130,000.00 -130,000.00 -70,303.37 -70,303.00 .00 -100.0% Attachment 2 Page 19 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 2 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CITY WATER OPERATING FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE FIRE SERVICE-6" METER -201,600.92 -208,800.00 -208,800.00 -112,601.03 -112,601.00 .00 -100.0% 3" FIRE SERVICE -1,764.19 -1,860.00 -1,860.00 -1,025.02 -1,025.00 .00 -100.0% MUNICIPAL WATER-3/4" M -27,049.39 -32,000.00 -32,000.00 -13,591.84 -13,694.00 .00 -100.0% MUNICIPAL WATER-1" MET -11,529.38 -12,900.00 -12,900.00 -8,398.98 -8,399.00 .00 -100.0% MUNICIPAL WATER-1 1/2" -20,579.77 -23,600.00 -23,600.00 -13,842.71 -13,843.00 .00 -100.0% MUNICIPAL WATER-2" MET -66,482.18 -72,500.00 -72,500.00 -40,359.64 -40,360.00 .00 -100.0% MUNICIPAL WATER-3" MET -331,740.72 -308,900.00 -308,900.00 -152,823.07 -152,823.00 .00 -100.0% MUNICIPAL WATER-4" MET -89,630.66 -87,200.00 -87,200.00 -52,479.36 -52,479.00 .00 -100.0% MUNICIPAL WATER-6" MET -32,411.09 -34,900.00 -34,900.00 -19,454.51 -19,454.00 .00 -100.0% SERVICE CHARGES -1,719.16 -1,500.00 -1,500.00 -18,012.39 -20,000.00 -50,000.00 3233.3% BACKFLOW PREVENTION 345.00 -5,000.00 -5,000.00 .00 .00 .00 -100.0% FIRE SERVICE - WATER .00 .00 .00 -57,757.37 -150,000.00 -344,000.00 .0% RESIDENTIAL WATER BASE .00 .00 .00 -483,005.59 -1,332,000.00 -3,020,000.00 .0% COMMERCIAL WATER BASE .00 .00 .00 -195,897.80 -533,800.00 -1,210,000.00 .0% COMMERCIAL WATER USAGE .00 .00 .00 -134,317.60 -378,000.00 -1,100,000.00 .0% SALE OF MATERIALS -3,981.56 -300.00 -300.00 .00 .00 .00 -100.0% REIMBURSABLE JOBS -14,436.70 .00 .00 -172,897.15 -95,627.00 .00 .0% BAD DEBT EXPENSE -3,252.72 .00 .00 .00 .00 .00 .0% CHARGES FOR SERVICE -9,448,043.07 -11,050,232.00 -11,050,232.00 -7,013,249.80 -9,724,174.00 -9,374,000.00 -15.2% 48 OTHER MISCELLANEOUS RECEIPTS .00 .00 .00 -25,000.00 -25,000.00 .00 .0% OTHER .00 .00 .00 -25,000.00 -25,000.00 .00 .0% 49 INTEREST EARNINGS Page 20 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 3 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CITY WATER OPERATING FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE INTEREST ON INVESTMENT -53,194.40 -15,000.00 -15,000.00 -15,976.76 -15,000.00 -16,489.28 9.9% INTEREST EARNINGS -53,194.40 -15,000.00 -15,000.00 -15,976.76 -15,000.00 -16,489.28 9.9% 51 PERSONNEL REGULAR SALARIES & WAG 1,730,074.44 2,334,163.00 2,399,523.36 1,962,290.30 2,142,531.37 .00 -100.0% NON-REGULAR SALARIES & 1,205.29 1,205.00 1,205.00 .00 .00 .00 -100.0% OVERTIME SALARIES & WA 108,490.70 104,149.00 104,149.00 111,693.78 105,073.68 .00 -100.0% STAND-BY SALARIES & WA 77,106.01 79,188.00 79,188.00 81,917.66 82,205.76 .00 -100.0% RETIREMENT (PERS) 201,577.37 268,206.00 275,830.05 214,956.99 233,657.46 .00 -100.0% PERS UNFUNDED LIABILIT 278,852.00 325,482.00 325,482.00 325,482.00 325,482.00 .00 -100.0% CONTRA UAL -249,637.00 -251,524.00 -251,524.00 -251,524.00 -251,524.00 .00 -100.0% INSURANCE 377,409.32 529,428.00 529,428.00 442,048.62 505,498.63 .00 -100.0% WORKERS COMP 68,158.07 127,661.63 131,932.08 126,652.27 136,959.03 .00 -100.0% MEDICARE 26,497.71 32,079.00 32,970.28 29,932.40 32,270.75 .00 -100.0% UNEMPLOYMENT 656.27 656.00 656.00 .00 .00 .00 -100.0% FICA 74.73 75.00 75.00 483.44 678.34 .00 -100.0% CELL PHONE STIPEND 8,429.67 5,459.00 5,459.00 19,360.43 22,475.82 .00 -100.0% PERSONNEL 2,628,894.58 3,556,227.63 3,634,373.77 3,063,293.89 3,335,308.84 .00 -100.0% 52 OTHER OPERATING CONTRACTUAL SERVICES 372,030.03 372,500.00 298,993.75 219,576.92 346,514.97 352,000.00 17.7% LEGAL SERVICES/EXPENSE 247,719.55 110,000.00 203,606.00 252,942.51 235,287.00 180,000.00 -11.6% SECURITY SERVICES .00 700.00 700.00 .00 .00 1,661.88 137.4% SUPPLIES 254,201.21 181,000.00 198,000.00 152,827.94 161,653.08 165,200.00 -16.6% Page 21 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 4 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CITY WATER OPERATING FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE POSTAGE 70.82 300.00 300.00 18.25 25.00 50.00 -83.3% SMALL TOOLS 26,740.13 28,000.00 28,000.00 18,716.43 22,000.00 22,000.00 -21.4% SMALL VEHICLES AND EQU .00 .00 4,902.65 4,902.65 4,902.65 .00 -100.0% BACKGROUND & PHYSICALS 150.00 .00 .00 .00 150.00 300.00 .0% SOFTWARE 14,406.90 13,625.00 13,625.00 15,015.00 15,515.00 16,305.00 19.7% COMPUTER AND TECHNOLOG 29,424.47 8,000.00 8,000.00 7,061.53 7,061.68 25,000.00 212.5% TELEPHONE 7,194.72 7,800.00 7,800.00 6,163.02 6,000.00 6,300.00 -19.2% UTILITIES 556,871.80 643,735.00 643,735.00 355,636.90 600,000.00 643,735.00 .0% EQUIPMENT MAINTENANCE 185,289.59 272,000.00 254,742.00 163,143.29 151,000.00 152,000.00 -40.3% EXTERNAL SERVICES 63,670.21 90,000.00 97,000.00 61,460.57 66,563.00 60,000.00 -38.1% FUEL & FLUIDS 48,678.49 93,553.00 93,553.00 54,170.50 66,928.00 5,000.00 -94.7% BUILDING MAINT. & REPA 15,574.39 21,000.00 21,000.00 64,115.73 65,000.00 20,000.00 -4.8% EQUIPMENT RENTAL - PRI 5,192.52 10,000.00 10,000.00 .00 .00 .00 -100.0% LEARNING AND DEVELOPME 31,431.57 42,000.00 35,000.00 15,422.86 27,436.56 23,000.00 -34.3% MEMBERSHIPS & SUBSCRIP 7,188.50 9,650.00 9,908.00 7,177.58 9,108.00 8,788.00 -11.3% CHEMICALS 52,540.74 80,000.00 80,000.00 64,428.64 80,000.00 85,000.00 6.3% PROPERTY TAXES PAID -830.05 .00 .00 .00 .00 .00 .0% FEES 36,183.62 52,300.00 52,300.00 37,387.35 35,369.69 37,700.00 -27.9% OTHER OPERATING 1,953,729.21 2,036,163.00 2,061,165.40 1,500,167.67 1,900,514.63 1,804,039.88 -12.5% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION 58,725.56 57,173.00 57,173.00 37,416.80 58,305.66 41,470.00 -27.5% PURCHASING - BUYER SER 10,776.55 14,123.62 14,123.62 7,729.01 14,123.00 17,805.00 26.1% Page 22 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 5 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CITY WATER OPERATING FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE ADDITIONAL BILLING SER 46,722.32 .00 .00 .00 .00 .00 .0% BILLING & COLLECTION A 337,227.57 318,727.00 318,727.00 279,597.89 322,692.07 325,921.00 2.3% METER READING 173,605.53 213,895.00 213,895.00 180,389.23 .00 368,470.00 72.3% UVWA DIRECT CHARGE BIL .00 .00 .00 .00 .00 144,238.00 .0% RENT ALLOCATION 16,495.50 16,495.50 16,495.50 16,495.50 .00 .00 -100.0% BUILDING MAINTENANCE A 7,082.63 6,882.00 6,882.00 5,849.65 6,882.01 .00 -100.0% IT ALLOCATION 138,912.10 185,236.00 185,236.00 182,217.78 255,966.57 7,205.00 -96.1% CORP YARD ALLOCATION 257,424.47 174,920.00 174,920.00 36,669.13 174,920.26 .00 -100.0% INSURANCE ALLOCATION 75,768.80 360,750.00 360,750.00 345,061.42 360,956.13 406,394.00 12.7% GARAGE ALLOCATION 118,269.99 131,580.00 131,580.00 126,829.88 137,280.29 94,313.00 -28.3% DISPATCH 31,818.05 33,707.00 33,707.00 27,923.24 38,405.08 40,622.00 20.5% INTERFUND SERVICES USE 274,038.12 .00 .00 .00 .00 .00 .0% INTERNAL SERVICE USE 1,546,867.19 1,513,489.12 1,513,489.12 1,246,179.53 1,369,531.07 1,446,438.00 -4.4% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC 385,675.84 437,996.00 437,996.00 447,594.84 465,151.01 135,631.00 -69.0% ADMIN AND OVERHEAD 385,675.84 437,996.00 437,996.00 447,594.84 465,151.01 135,631.00 -69.0% 70 DEBT SERVICE BOND INTEREST EXPENSE 141,684.00 140,073.00 140,073.00 -35,198.00 140,073.00 .00 -100.0% LOAN INTEREST 177,895.31 177,445.33 177,445.33 27,060.05 177,445.33 166,445.91 -6.2% LOAN PRINCIPAL PAYMENT 616,752.56 622,154.33 622,154.33 624,877.82 622,154.33 633,153.97 1.8% BOND PRINCIPAL PAYMENT 107,413.00 111,451.00 111,451.00 .00 111,451.00 .00 -100.0% DEBT SERVICE 1,043,744.87 1,051,123.66 1,051,123.66 616,739.87 1,051,123.66 799,599.88 -23.9% 80 CAPITAL OUTLAY Page 23 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 6 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CITY WATER OPERATING FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE MACHINERY & EQUIPMENT 41,733.14 90,000.00 110,138.60 62,116.86 20,139.00 .00 -100.0% LAND ACQUISITION .00 92,933.00 92,933.00 .00 .00 .00 -100.0% INFRASTRUCTURE -5,437.50 .00 .00 .00 .00 249,000.00 .0% CAPACITY RIGHTS AQUISI 90,000.00 90,000.00 90,000.00 .00 .00 .00 -100.0% CAPITAL OUTLAY 126,295.64 272,933.00 293,071.60 62,116.86 20,139.00 249,000.00 -15.0% 83 OTHER USES RESERVE FOR ENCUMBRANC .00 .00 .00 .00 .00 83,724.26 .0% ACCRUALS AND OTHER ADJ 4,241.71 .00 .00 .00 .00 .00 .0% OTHER USES 4,241.71 .00 .00 .00 .00 83,724.26 .0% TO TRANSFERS OUT TRANSFER TO FUND 821 ( 2,549,721.00 .00 .00 .00 .00 1,100,000.00 .0% TRANSFER TO WATER CONN .00 919,319.00 919,319.00 .00 2,689,417.00 1,379,133.00 50.0% TRANSFER TO WATER DEBT .00 165,000.00 165,000.00 .00 .00 .00 -100.0% TRANSFER TO UVWA SHARE .00 .00 .00 .00 .00 2,071,561.00 .0% TRANSFER TO FUND 830 150,000.00 150,000.00 150,000.00 .00 .00 .00 -100.0% TRANSFERS OUT 2,699,721.00 1,234,319.00 1,234,319.00 .00 2,689,417.00 4,550,694.00 268.7% TOTAL CITY WATER OPERATING F 877,238.88 -962,980.59 -839,693.45 -118,133.90 1,067,011.21 -321,362.26 -61.7% Page 24 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 7 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WATER CAPITAL RESERVE FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 43 GRANTS CALTRANS -531,488.01 .00 .00 .00 .00 .00 .0% FEDERAL .00 .00 .00 .00 .00 -37,500.00 .0% GRANTS -531,488.01 .00 .00 .00 .00 -37,500.00 .0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT -28,663.05 -20,000.00 -20,000.00 -11,286.23 -13,452.74 -12,048.44 -39.8% INTEREST EARNINGS -28,663.05 -20,000.00 -20,000.00 -11,286.23 -13,452.74 -12,048.44 -39.8% 52 OTHER OPERATING SMALL VEHICLES AND EQU .00 .00 142,103.63 142,266.96 .00 .00 -100.0% OTHER OPERATING .00 .00 142,103.63 142,266.96 .00 .00 -100.0% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC 3,115.30 1,712.00 1,712.00 1,446.23 1,818.14 1,215.00 -29.0% ADMIN AND OVERHEAD 3,115.30 1,712.00 1,712.00 1,446.23 1,818.14 1,215.00 -29.0% 80 CAPITAL OUTLAY MACHINERY & EQUIPMENT .00 70,000.00 166,787.50 148,620.63 .00 345,000.00 106.9% BUILDING IMPROVEMENTS .00 250,000.00 250,000.00 .00 .00 300,000.00 20.0% INFRASTRUCTURE 1,455,781.33 .00 175,060.99 154,933.63 309,567.18 80,000.00 -54.3% CAPITAL OUTLAY 1,455,781.33 320,000.00 591,848.49 303,554.26 309,567.18 725,000.00 22.5% TI TRANSFERS IN TRANSFER FROM WATER FU -2,549,721.00 .00 .00 .00 .00 -1,100,000.00 .0% TRANSFERS IN -2,549,721.00 .00 .00 .00 .00 -1,100,000.00 .0% TO TRANSFERS OUT Page 25 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 8 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WATER CAPITAL RESERVE FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE TRANSFER TO FUND 252 305,563.33 .00 .00 531,488.01 531,488.01 .00 .0% TRANSFER TO WATER CONN 770,000.00 .00 .00 .00 .00 .00 .0% TRANSFERS OUT 1,075,563.33 .00 .00 531,488.01 531,488.01 .00 .0% TOTAL WATER CAPITAL RESERVE -575,412.10 301,712.00 715,664.12 967,469.23 829,420.59 -423,333.44 -159.2% Page 26 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 9 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WATER CONNECTION FEE FUND (CAP ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE TRANSFER FROM FUND 821 -770,000.00 .00 .00 .00 .00 .00 .0% UNDEFINED CHAR -770,000.00 .00 .00 .00 .00 .00 .0% 44 CHARGES FOR SERVICE SERV CHGS - NEW SERVIC .00 -25,000.00 -25,000.00 -47,119.36 -15,000.00 -15,000.00 -40.0% CHARGES FOR SERVICE .00 -25,000.00 -25,000.00 -47,119.36 -15,000.00 -15,000.00 -40.0% 52 OTHER OPERATING TRUSTEE FEES 1,375.00 1,400.00 1,400.00 1,375.00 1,375.00 1,375.00 -1.8% OTHER OPERATING 1,375.00 1,400.00 1,400.00 1,375.00 1,375.00 1,375.00 -1.8% 60 INTERNAL SERVICE USE BILLING & COLLECTION A 845.86 820.00 820.00 617.03 830.20 522.00 -36.3% INSURANCE ALLOCATION 15.00 .00 .00 .00 .00 .00 .0% INTERNAL SERVICE USE 860.86 820.00 820.00 617.03 830.20 522.00 -36.3% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC 105.87 89.00 89.00 74.81 94.52 102.00 14.6% ADMIN AND OVERHEAD 105.87 89.00 89.00 74.81 94.52 102.00 14.6% 70 DEBT SERVICE BOND INTEREST EXPENSE 286,495.76 270,568.76 270,568.76 183,385.76 270,568.76 245,943.76 -9.1% BOND PRINCIPAL PAYMENT 460,000.00 480,000.00 480,000.00 480,000.00 480,000.00 505,000.00 5.2% DEBT SERVICE 746,495.76 750,568.76 750,568.76 663,385.76 750,568.76 750,943.76 .0% 80 CAPITAL OUTLAY INFRASTRUCTURE 267,858.34 .00 45,000.00 45,000.00 3,840.53 .00 -100.0% CAPITAL OUTLAY 267,858.34 .00 45,000.00 45,000.00 3,840.53 .00 -100.0% 83 OTHER USES Page 27 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 10 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WATER CONNECTION FEE FUND (CAP ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE RESERVE FOR ENCUMBRANC .00 .00 .00 .00 .00 637,158.88 .0% OTHER USES .00 .00 .00 .00 .00 637,158.88 .0% TI TRANSFERS IN TRANSFER FROM WATER FU .00 -919,319.00 -919,319.00 .00 -2,689,417.00 -1,379,133.00 50.0% TRANSFERS IN .00 -919,319.00 -919,319.00 .00 -2,689,417.00 -1,379,133.00 50.0% TOTAL WATER CONNECTION FEE F 246,695.83 -191,441.24 -146,441.24 663,333.24 -1,947,707.99 -4,031.36 -97.2% Page 28 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 11 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WATER DEBT SERVICE RESERVE ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 49 INTEREST EARNINGS INTEREST ON INVESTMENT -13,483.08 -10,000.00 -10,000.00 -6,756.93 -6,437.54 -6,912.14 -30.9% INTEREST EARNINGS -13,483.08 -10,000.00 -10,000.00 -6,756.93 -6,437.54 -6,912.14 -30.9% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC 1,040.99 856.00 856.00 722.62 909.07 697.00 -18.6% ADMIN AND OVERHEAD 1,040.99 856.00 856.00 722.62 909.07 697.00 -18.6% 70 DEBT SERVICE BOND INTEREST EXPENSE 168,814.94 168,814.94 168,814.94 -39,859.00 168,814.94 168,814.94 .0% DEBT SERVICE 168,814.94 168,814.94 168,814.94 -39,859.00 168,814.94 168,814.94 .0% TI TRANSFERS IN TRANSFER FROM WATER FU .00 -165,000.00 -165,000.00 .00 .00 .00 -100.0% TRANSFERS IN .00 -165,000.00 -165,000.00 .00 .00 .00 -100.0% TOTAL WATER DEBT SERVICE RES 156,372.85 -5,329.06 -5,329.06 -45,893.31 163,286.47 162,599.80-3151.2% Page 29 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 12 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT UVWA WATER SHARED EXPENSES ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 44 CHARGES FOR SERVICE ADMINISTRATION FEE .00 .00 .00 .00 .00 -53,774.34 .0% CHARGES TO MILLVIEW WD .00 .00 .00 .00 -361,029.00 -923,775.00 .0% CHARGES TO REDWOOD WD .00 .00 .00 .00 -305,457.00 -781,583.00 .0% CHARGES TO UVWA .00 .00 .00 .00 -181,774.00 -465,110.00 .0% CHARGES TO CALPELLA WA .00 .00 .00 .00 -21,923.00 -56,095.00 .0% CHARGES TO RIVER ESTAT .00 .00 .00 -7,398.27 -14,797.00 -34,250.00 .0% CHARGES TO HOPLAND WAT .00 .00 .00 -15,510.09 -31,020.00 -71,512.00 .0% CHARGES FOR SERVICE .00 .00 .00 -22,908.36 -916,000.00 -2,386,099.34 .0% 51 PERSONNEL REGULAR SALARIES & WAG .00 .00 .00 .00 .00 2,354,589.00 .0% NON-REGULAR SALARIES & .00 .00 .00 .00 .00 36,390.00 .0% RETIREMENT (PERS) .00 .00 .00 .00 .00 274,696.00 .0% PERS UNFUNDED LIABILIT .00 .00 .00 .00 .00 371,218.00 .0% CONTRA UAL .00 .00 .00 .00 .00 -251,229.00 .0% INSURANCE .00 .00 .00 .00 .00 666,233.00 .0% WORKERS COMP .00 .00 .00 .00 .00 166,760.00 .0% MEDICARE .00 .00 .00 .00 .00 33,476.00 .0% FICA .00 .00 .00 .00 .00 2,256.00 .0% CELL PHONE STIPEND .00 .00 .00 .00 .00 11,545.00 .0% PERSONNEL .00 .00 .00 .00 .00 3,665,934.00 .0% 52 OTHER OPERATING Page 30 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 13 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT UVWA WATER SHARED EXPENSES ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE CONTRACTUAL SERVICES .00 .00 .00 4,800.00 10,000.00 10,000.00 .0% SUPPLIES .00 .00 .00 13,927.66 15,250.00 40,500.00 .0% SMALL TOOLS .00 .00 .00 5,544.27 2,000.00 19,000.00 .0% SMALL VEHICLES AND EQU .00 .00 .00 .00 .00 15,000.00 .0% BACKGROUND & PHYSICALS .00 .00 .00 150.00 150.00 900.00 .0% USE OF VEHICLES & EQUI .00 .00 .00 .00 .00 82,184.80 .0% EQUIPMENT MAINTENANCE .00 .00 .00 .00 .00 5,000.00 .0% FUEL & FLUIDS .00 .00 .00 19,959.29 24,000.00 50,000.00 .0% LEARNING AND DEVELOPME .00 .00 .00 4,794.93 6,400.00 6,000.00 .0% MEMBERSHIPS & SUBSCRIP .00 .00 .00 132.50 150.00 500.00 .0% OTHER OPERATING .00 .00 .00 49,308.65 57,950.00 229,084.80 .0% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION .00 .00 .00 .00 .00 2,893.00 .0% BUILDING MAINTENANCE A .00 .00 .00 .00 .00 8,484.00 .0% IT ALLOCATION .00 .00 .00 .00 .00 173,000.00 .0% CORP YARD ALLOCATION .00 .00 .00 .00 .00 224,859.00 .0% INTERNAL SERVICE USE .00 .00 .00 .00 .00 409,236.00 .0% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 .00 .00 .00 .00 370,007.00 .0% ADMIN AND OVERHEAD .00 .00 .00 .00 .00 370,007.00 .0% 70 DEBT SERVICE BOND INTEREST EXPENSE .00 .00 .00 .00 .00 137,355.00 .0% Page 31 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 14 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT UVWA WATER SHARED EXPENSES ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE BOND PRINCIPAL PAYMENT .00 .00 .00 .00 .00 113,874.00 .0% DEBT SERVICE .00 .00 .00 .00 .00 251,229.00 .0% TI TRANSFERS IN TRANSFER FROM WATER FU .00 .00 .00 .00 .00 -2,071,561.00 .0% TRANSFERS IN .00 .00 .00 .00 .00 -2,071,561.00 .0% TOTAL UVWA WATER SHARED EXPE .00 .00 .00 26,400.29 -858,050.00 467,830.46 .0% Page 32 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 15 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT RECYCLED WATER FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 40 INTERNAL SERVICES CHARGES TO SEWER FUND .00 -653,334.00 -653,334.00 .00 -658,519.00 -655,527.00 .3% INTERNAL SERVICES .00 -653,334.00 -653,334.00 .00 -658,519.00 -655,527.00 .3% 43 GRANTS GRANTS -17,030,717.55 -4,186,778.18 -4,186,778.18 -4,907,967.79 -4,907,967.00 .00 -100.0% FEDERAL -1,551.56 .00 .00 .00 .00 .00 .0% GRANTS -17,032,269.11 -4,186,778.18 -4,186,778.18 -4,907,967.79 -4,907,967.00 .00 -100.0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT -26,657.80 -25,000.00 -25,000.00 -509.74 -545.72 -319.24 -98.7% INTEREST EARNINGS -26,657.80 -25,000.00 -25,000.00 -509.74 -545.72 -319.24 -98.7% 51 PERSONNEL REGULAR SALARIES & WAG 228,837.58 248,189.00 257,412.25 248,251.75 270,047.33 286,919.00 11.5% NON-REGULAR SALARIES & 964.23 964.00 964.00 .00 .00 15,596.00 1517.8% OVERTIME SALARIES & WA 6,456.63 5,723.00 5,723.00 10,946.94 11,697.92 .00 -100.0% STAND-BY SALARIES & WA 23,981.57 22,136.00 22,136.00 32,571.34 35,232.49 .00 -100.0% COMPENSATED ABSENCE EX 5,095.75 .00 .00 .00 .00 .00 .0% RETIREMENT (PERS) 26,658.82 27,611.00 28,693.43 25,544.20 27,931.13 33,100.00 15.4% PERS UNFUNDED LIABILIT 11,093.00 12,948.00 12,948.00 12,948.00 12,948.00 14,768.00 14.1% CONTRA UAL -9,931.00 -10,006.00 -10,006.00 -10,006.00 -10,006.00 -9,995.00 -.1% INSURANCE 49,410.42 54,211.00 54,211.00 46,837.29 53,882.97 74,496.00 37.4% WORKERS COMP 6,314.52 10,933.43 11,536.58 17,824.16 19,626.38 25,081.00 117.4% MEDICARE 3,598.05 3,411.00 3,537.08 4,078.12 4,422.61 4,334.00 22.5% Page 33 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 16 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT RECYCLED WATER FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE FICA 59.78 60.00 60.00 483.45 678.34 967.00 1511.7% CELL PHONE STIPEND 799.39 793.00 793.00 618.69 701.22 2,067.00 160.7% PERSONNEL 353,338.74 376,973.43 388,008.34 390,097.94 427,162.39 447,333.00 15.3% 52 OTHER OPERATING CONTRACTUAL SERVICES 449.00 10,000.00 19,500.00 10,436.40 10,436.00 .00 -100.0% LEGAL SERVICES/EXPENSE .00 .00 .00 491.28 491.00 .00 .0% SUPPLIES 2,368.14 3,000.00 3,000.00 2,125.29 2,125.00 .00 -100.0% POSTAGE 204.36 100.00 100.00 .00 .00 .00 -100.0% SMALL TOOLS 1,861.77 2,000.00 2,000.00 5,275.08 5,062.00 .00 -100.0% SOFTWARE 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 .00 -100.0% UTILITIES 133,872.45 149,676.00 149,676.00 66,707.11 110,000.00 120,000.00 -19.8% EQUIPMENT MAINTENANCE 13,224.81 50,000.00 50,000.00 18,380.42 18,380.00 .00 -100.0% LEARNING AND DEVELOPME 2,131.55 5,000.00 5,000.00 -840.85 .00 .00 -100.0% MEMBERSHIPS & SUBSCRIP 1,100.00 1,000.00 1,000.00 .00 .00 .00 -100.0% CHEMICALS .00 25,000.00 15,000.00 .00 .00 .00 -100.0% FEES .00 1,000.00 1,500.00 1,500.00 1,500.00 .00 -100.0% OTHER OPERATING 158,212.08 249,776.00 249,776.00 107,074.73 150,994.00 120,000.00 -52.0% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION 1,203.84 1,106.00 1,106.00 524.89 1,127.91 .00 -100.0% IT ALLOCATION 14,206.05 14,174.00 14,174.00 13,943.06 19,586.21 15,866.00 11.9% INSURANCE ALLOCATION 6,576.94 6,928.00 6,928.00 6,626.39 6,931.96 7,835.00 13.1% INTERFUND SERVICES USE 96,781.40 .00 .00 .00 .00 .00 .0% INTERNAL SERVICE USE 118,768.23 22,208.00 22,208.00 21,094.34 27,646.08 23,701.00 6.7% 62 ADMIN AND OVERHEAD Page 34 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 17 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT RECYCLED WATER FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE ADMIN & OVERHEAD ALLOC 54,013.01 47,079.00 47,079.00 39,773.36 49,997.82 48,685.00 3.4% ADMIN AND OVERHEAD 54,013.01 47,079.00 47,079.00 39,773.36 49,997.82 48,685.00 3.4% 70 DEBT SERVICE BOND INTEREST EXPENSE 5,658.00 5,572.00 5,572.00 .00 5,572.00 5,465.00 -1.9% BOND PRINCIPAL PAYMENT 4,273.00 4,434.00 4,434.00 .00 4,434.00 4,530.00 2.2% DEBT SERVICE 9,931.00 10,006.00 10,006.00 .00 10,006.00 9,995.00 -.1% 80 CAPITAL OUTLAY INFRASTRUCTURE .00 .00 653,911.95 1,167,330.38 5,072,404.05 .00 -100.0% CAPITAL OUTLAY .00 .00 653,911.95 1,167,330.38 5,072,404.05 .00 -100.0% 83 OTHER USES RESERVE FOR ENCUMBRANC .00 4,186,778.18 4,186,778.18 .00 .00 .00 -100.0% GASB 68 PENSION EXPENS 35,421.58 .00 .00 .00 .00 .00 .0% OTHER USES 35,421.58 4,186,778.18 4,186,778.18 .00 .00 .00 -100.0% TI TRANSFERS IN TRANSFER FROM WATER FU -150,000.00 -150,000.00 -150,000.00 .00 .00 .00 -100.0% TRANSFER FROM CITY SEW -300,000.00 .00 .00 .00 .00 .00 .0% TRANSFERS IN -450,000.00 -150,000.00 -150,000.00 .00 .00 .00 -100.0% TOTAL RECYCLED WATER FUND -16,779,242.27 -122,291.57 542,655.29 -3,183,106.78 171,178.62 -6,132.24 -101.1% TOTAL REVENUE -30,910,960.49 -17,219,663.18 -17,219,663.18 -12,050,774.97 -18,971,513.00 -17,054,589.44 -1.0% TOTAL EXPENSE 14,836,613.68 16,239,332.72 17,486,518.84 10,360,843.74 18,396,651.90 16,930,160.40 -3.2% GRAND TOTAL -16,074,346.81 -980,330.46 266,855.66 -1,689,931.23 -574,861.10 -124,429.04 -146.6% ** END OF REPORT - Generated by Olga Keough ** Page 35 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:47 User: okeough Program ID: bgnyrpts Page 18 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT RECYCLED WATER FUND ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE Field # Total Page Break Sequence 1 1 Y Y Sequence 2 10 Y N Sequence 3 11 Y N Sequence 4 0 N N Report title: 06/01/2026 12:47 |City of Ukiah |P okeough |NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS |bgnyrp PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 Report type: 1 Budget level: 3 Percentage change calculation method: 1 Print first or second year of budget requests: F Print revenue as credit: Y Include cfwd in rev bud: N Include cfwd in actuals: N Print totals only: Y Include segment code: N Include report grand totals by account type: Y Print full GL account: N Double space: N Suppress zero bdgt accts: Y Print as worksheet: N Print percent change or comment: P Print text: N Amounts/totals exceed 999 million dollars: N Print five budget levels: N Report view: D Page 36 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User:okeough Program ID: bgnyrpts Page 1 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW COUNTY WATER DISTRICT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE WATER 72,276.63 85,000.00 85,000.00 77,295.90 77,000.00 78,000.00 -8.2% UNDEFINED CHAR 72,276.63 85,000.00 85,000.00 77,295.90 77,000.00 78,000.00 -8.2% 44 CHARGES FOR SERVICE EASEMENTS REVIEW & PRO -6,000.00 -10,000.00 -10,000.00 -3,000.00 -9,000.00 -9,000.00 -10.0% FINAL NOTICE CHARGES -2,460.00 .00 .00 .00 .00 .00 .0% DELINQUENT NOTICE CHAR -7,172.54 .00 .00 -72.00 .00 .00 .0% BAD CHECK CHARGE -25.00 .00 .00 .00 .00 .00 .0% DOMESTIC WATER USAGE -695,592.22 -757,530.00 -757,530.00 -710,716.93 -781,000.00 -900,000.00 18.8% METERED 5/8"-210,806.92 -250,000.00 -250,000.00 -215,537.24 -191,000.00 -547,725.00 119.1% WATER INSIDE-3/4" METE -7,800.49 -15,200.00 -15,200.00 -7,280.25 -8,350.00 .00 -100.0% WATER INSIDE-1" METER -73,199.55 -55,700.00 -55,700.00 -48,198.61 -58,976.00 .00 -100.0% WATER INSIDE-1 1/2" ME -10,213.92 -20,400.00 -20,400.00 -17,523.00 -21,500.00 .00 -100.0% WATER INSIDE-2" METER -25,414.40 -50,840.00 -50,840.00 -43,889.08 -53,375.00 .00 -100.0% WATER INSIDE-3" METER -1,772.33 -4,350.00 -4,350.00 -4,228.70 -6,700.00 .00 -100.0% WATER INSIDE-4" METER -5,390.28 -10,800.00 -10,800.00 -9,253.32 -11,200.00 .00 -100.0% WATER INSIDE-6" METER -97,825.99 -64,260.00 -64,260.00 -55,157.40 -67,450.00 .00 -100.0% SERVICE CHARGES -2,288.88 -355.00 -355.00 .00 .00 .00 -100.0% BACKFLOW PREVENTION -6,165.00 -2,610.00 -2,610.00 -585.00 -2,600.00 -1,500.00 -42.5% METERED 8"-5,698.02 -11,400.00 -11,400.00 -9,781.60 -11,950.00 .00 -100.0% METERED 10"-8,180.70 -16,360.00 -16,360.00 -14,043.54 -16,855.00 .00 -100.0% FIRE SERVICE - WATER -14,372.25 -15,900.00 -15,900.00 -47,220.47 -16,600.00 -18,285.00 15.0% CHARGES FOR SERVICE -1,180,378.49 -1,285,705.00 -1,285,705.00 -1,186,487.14 -1,256,556.00 -1,476,510.00 14.8% 48 OTHER Attachment 3 Page 37 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User: okeough Program ID: bgnyrpts Page 2 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW COUNTY WATER DISTRICT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE MISCELLANEOUS RECEIPTS -550.00 .00 .00 -6,133.50 -6,133.50 .00 .0% OTHER -550.00 .00 .00 -6,133.50 -6,133.50 .00 .0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT -143,914.37 -123,000.00 -123,000.00 -103,535.16 -71,840.50 -82,981.44 -32.5% MISCELLANEOUS INCOME -1,589.00 .00 .00 .00 .00 .00 .0% INTEREST EARNINGS -145,503.37 -123,000.00 -123,000.00 -103,535.16 -71,840.50 -82,981.44 -32.5% 51 PERSONNEL PERS UNFUNDED LIABILIT 37,146.00 .00 .00 41,065.00 41,065.00 41,065.00 .0% PERSONNEL 37,146.00 .00 .00 41,065.00 41,065.00 41,065.00 .0% 52 OTHER OPERATING CONTRACTUAL SERVICES 149,124.89 127,600.00 127,600.00 152,114.72 161,465.50 104,500.00 -18.1% PERFORMANCE AGREEMENTS 568,352.28 463,023.00 463,023.00 284,176.14 714,271.00 1,099,174.09 137.4% LEGAL SERVICES/EXPENSE 3,620.05 19,000.00 19,000.00 .00 .00 .00 -100.0% LIABILITY INSURANCE PR 1,955.22 2,200.00 2,200.00 3,007.51 3,007.51 3,000.00 36.4% PROPERTY INSURANCE PRE 13,248.45 13,000.00 13,000.00 11,178.27 11,178.27 11,200.00 -13.8% SUPPLIES 153,234.70 67,350.00 67,350.00 17,141.14 13,500.00 8,000.00 -88.1% POSTAGE 5,415.48 1,000.00 1,000.00 .00 .00 .00 -100.0% SMALL TOOLS .00 .00 .00 142.51 .00 .00 .0% SOFTWARE 5,192.00 3,000.00 3,000.00 545.51 3,028.31 2,500.00 -16.7% COMPUTER AND TECHNOLOG 2,347.77 .00 .00 2,707.18 2,707.18 2,500.00 .0% TELEPHONE 4,632.09 5,000.00 5,000.00 3,683.60 5,000.00 5,000.00 .0% PG&E 390,946.07 409,000.00 409,000.00 291,105.89 345,000.00 347,000.00 -15.2% Page 38 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User: okeough Program ID: bgnyrpts Page 3 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW COUNTY WATER DISTRICT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE UTILITIES 12,433.01 1,700.00 1,700.00 2,426.65 3,351.16 2,500.00 47.1% EQUIPMENT MAINTENANCE 7,903.02 22,000.00 22,000.00 13,676.20 10,000.00 7,000.00 -68.2% EXTERNAL SERVICES 395.15 .00 .00 .00 .00 .00 .0% FUEL & FLUIDS 4,771.62 .00 .00 .00 .00 .00 .0% LEARNING AND DEVELOPME 2,235.89 .00 .00 .00 .00 .00 .0% MEMBERSHIPS & SUBSCRIP 57,369.43 38,250.00 38,250.00 18,517.68 25,000.00 46,950.00 22.7% CHEMICALS 48,833.31 55,000.00 55,000.00 51,844.36 55,000.00 45,000.00 -18.2% FEES 2,623.77 28,000.00 28,000.00 48,321.82 48,986.40 50,850.00 81.6% BANK FEES 1,807.37 100.00 100.00 291.00 266.00 .00 -100.0% BAD DEBT EXPENSE 3,341.16 .00 .00 .00 .00 .00 .0% OTHER OPERATING 1,439,782.73 1,255,223.00 1,255,223.00 900,880.18 1,401,761.33 1,735,174.09 38.2% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION .00 18,197.00 18,197.00 4,318.60 18,557.50 6,588.00 -63.8% BILLING & COLLECTION A .00 40,388.00 40,388.00 15,196.11 40,890.44 51,023.00 26.3% GARAGE ALLOCATION .00 .00 .00 .00 .00 42,049.00 .0% INTERNAL SERVICE USE .00 58,585.00 58,585.00 19,514.71 59,447.94 99,660.00 70.1% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 66,242.00 66,242.00 27,980.76 70,348.89 64,183.00 -3.1% ADMIN AND OVERHEAD .00 66,242.00 66,242.00 27,980.76 70,348.89 64,183.00 -3.1% 70 DEBT SERVICE LOAN INTEREST 41,745.00 42,000.00 42,000.00 20,430.00 42,000.00 41,000.00 -2.4% LOAN PRINCIPAL PAYMENT 58,000.00 60,000.00 60,000.00 59,000.00 59,000.00 59,000.00 -1.7% DEBT SERVICE 99,745.00 102,000.00 102,000.00 79,430.00 101,000.00 100,000.00 -2.0% 80 CAPITAL OUTLAY Page 39 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User: okeough Program ID: bgnyrpts Page 4 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW COUNTY WATER DISTRICT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE INFRASTRUCTURE .00 .00 .00 25,073.23 3,061.05 275,000.00 .0% CAPITAL OUTLAY .00 .00 .00 25,073.23 3,061.05 275,000.00 .0% 84 ACCRUAL ADJUSTMENTS DEBT PRINCIPAL ACCRUAL -58,000.00 .00 .00 .00 .00 .00 .0% ACCRUAL ADJUSTMENTS -58,000.00 .00 .00 .00 .00 .00 .0% TOTAL MILLVIEW COUNTY WATER 264,518.50 158,345.00 158,345.00 -124,916.02 419,154.21 833,590.65 426.4% Page 40 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User: okeough Program ID: bgnyrpts Page 5 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW CAPITAL CHARGE ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 44 CHARGES FOR SERVICE CAPITAL CHARGE / WATER -426,662.04 -453,000.00 -453,000.00 -354,103.88 -474,103.00 -525,000.00 15.9% CHARGES FOR SERVICE -426,662.04 -453,000.00 -453,000.00 -354,103.88 -474,103.00 -525,000.00 15.9% 49 INTEREST EARNINGS INTEREST ON INVESTMENT -59,774.90 -50,000.00 -50,000.00 -54,801.26 -38,176.86 -44,650.66 -10.7% INTEREST EARNINGS -59,774.90 -50,000.00 -50,000.00 -54,801.26 -38,176.86 -44,650.66 -10.7% 60 INTERNAL SERVICE USE BILLING & COLLECTION A .00 .00 .00 .00 .00 18,254.00 .0% INTERNAL SERVICE USE .00 .00 .00 .00 .00 18,254.00 .0% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 4,279.00 4,279.00 1,807.44 4,544.29 4,504.00 5.3% ADMIN AND OVERHEAD .00 4,279.00 4,279.00 1,807.44 4,544.29 4,504.00 5.3% 80 CAPITAL OUTLAY MACHINERY & EQUIPMENT 130,063.19 .00 .00 .00 .00 .00 .0% INFRASTRUCTURE .00 800,000.00 800,000.00 695,179.54 695,179.54 .00 -100.0% CAPITAL OUTLAY 130,063.19 800,000.00 800,000.00 695,179.54 695,179.54 .00 -100.0% TOTAL MILLVIEW CAPITAL CHARG -356,373.75 301,279.00 301,279.00 288,081.84 187,443.97 -546,892.66 -281.5% Page 41 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User: okeough Program ID: bgnyrpts Page 6 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW CONNECTION CHARGE ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE 44 CHARGES FOR SERVICE SERVICE CONNECTION CHA -61,191.46 -40,000.00 -40,000.00 -9,133.62 -9,133.62 .00 -100.0% CHARGES FOR SERVICE -61,191.46 -40,000.00 -40,000.00 -9,133.62 -9,133.62 .00 -100.0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT -507.01 .00 .00 -749.62 -674.98 -757.71 .0% INTEREST EARNINGS -507.01 .00 .00 -749.62 -674.98 -757.71 .0% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 .00 .00 .00 .00 76.00 .0% ADMIN AND OVERHEAD .00 .00 .00 .00 .00 76.00 .0% TOTAL MILLVIEW CONNECTION CH -61,698.47 -40,000.00 -40,000.00 -9,883.24 -9,808.60 -681.71 -98.3% TOTAL REVENUE -1,874,567.27 -1,951,705.00 -1,951,705.00 -1,714,944.18 -1,856,618.46 -2,129,899.81 9.1% TOTAL EXPENSE 1,721,013.55 2,371,329.00 2,371,329.00 1,868,226.76 2,453,408.04 2,415,916.09 1.9% GRAND TOTAL -153,553.72 419,624.00 419,624.00 153,282.58 596,789.58 286,016.28 -31.8% ** END OF REPORT - Generated by Olga Keough ** Page 42 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:49 User: okeough Program ID: bgnyrpts Page 7 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT MILLVIEW CONNECTION CHARGE ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE Field # Total Page Break Sequence 1 1 Y Y Sequence 2 10 Y N Sequence 3 11 Y N Sequence 4 0 N N Report title: 06/01/2026 12:49 |City of Ukiah |P okeough |NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS |bgnyrp PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 Report type: 1 Budget level: 3 Percentage change calculation method: 1 Print first or second year of budget requests: F Print revenue as credit: Y Include cfwd in rev bud: N Include cfwd in actuals: N Print totals only: Y Include segment code: N Include report grand totals by account type: Y Print full GL account: N Double space: N Suppress zero bdgt accts: Y Print as worksheet: N Print percent change or comment: P Print text: N Amounts/totals exceed 999 million dollars: N Print five budget levels: N Report view: D Page 43 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:31 User:okeough Program ID: bgnyrpts Page 1 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT REDWOOD VALLEY WATER DISTR ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE WATER 224,078.69 250,000.00 250,000.00 191,186.44 207,298.00 222,000.00 -11.2% ELECTRIC 9,926.90 .00 .00 16,799.40 20,000.00 25,000.00 .0% UNDEFINED CHAR 234,005.59 250,000.00 250,000.00 207,985.84 227,298.00 247,000.00 -1.2% 41 TAXES & FRANCHISES SECURED PROPERTY TAX -31,690.93 -54,000.00 -54,000.00 -36,705.19 -54,000.00 -54,000.00 .0% TAXES & FRANCHISES -31,690.93 -54,000.00 -54,000.00 -36,705.19 -54,000.00 -54,000.00 .0% 43 GRANTS GRANTS -463,760.49 .00 .00 -245,245.47 -624,418.31 -271,318.24 .0% GRANTS -463,760.49 .00 .00 -245,245.47 -624,418.31 -271,318.24 .0% 44 CHARGES FOR SERVICE ADMINISTRATION FEE -2,080.00 .00 .00 .00 .00 .00 .0% RECONNECT CHARGE -900.00 .00 .00 .00 .00 .00 .0% FINAL NOTICE CHARGES -2,505.00 .00 .00 .00 .00 .00 .0% DELINQUENT NOTICE CHAR -14,835.00 .00 .00 -79.00 -79.00 .00 .0% BAD CHECK CHARGE -1,363.26 .00 .00 .00 .00 .00 .0% RANCHERIA FIXED & USAG -7,522.39 -16,800.00 -16,800.00 -12,173.41 -16,000.00 -16,000.00 -4.8% IRRIGATION WATER USAGE -102,249.85 -7,650.00 -7,650.00 -120,028.93 -174,439.80 -205,000.00 2579.7% DOMESTIC WATER USAGE -870,877.69 -809,065.00 -809,065.00 -741,052.19 -789,000.00 -900,000.00 11.2% NON-POTABLE METERS FIX -126,340.48 -173,420.00 -173,420.00 -185,695.82 -280,000.00 -320,000.00 84.5% WATER INSIDE-1" METER .00 .00 .00 -248,754.43 -359,712.00 .00 .0% WATER INSIDE-2" METER -318,514.06 -450,970.00 -450,970.00 -147,487.27 -51,838.00 .00 -100.0% WATER INSIDE-3" METER -976.14 -2,010.00 -2,010.00 -1,770.18 -1,988.02 .00 -100.0% Attachment 4 Page 44 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:31 User: okeough Program ID: bgnyrpts Page 2 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT REDWOOD VALLEY WATER DISTR ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE WATER INSIDE-4" METER .00 .00 .00 -41,923.29 -3,370.73 .00 .0% FIRE SERVICE-2" METER -752.92 -1,062.00 -1,062.00 -1,211.33 -957.86 .00 -100.0% BACKFLOW PREVENTION -24,495.00 -24,520.00 -24,520.00 -24,915.00 -23,000.00 -24,500.00 -.1% RESIDENTIAL WATER BASE .00 .00 .00 .00 .00 -659,600.00 .0% CHARGES FOR SERVICE -1,473,411.79 -1,485,497.00 -1,485,497.00 -1,525,090.85 -1,700,385.41 -2,125,100.00 43.1% 48 OTHER SALES OF ASSETS .00 .00 .00 -1,200.00 -1,200.00 .00 .0% MISCELLANEOUS RECEIPTS -480.10 .00 .00 -5,082.26 -3,029.46 .00 .0% INSURANCE REFUNDS -69,440.00 .00 .00 .00 .00 .00 .0% OTHER -69,920.10 .00 .00 -6,282.26 -4,229.46 .00 .0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT -6,316.06 -8,129.00 -8,129.00 -4,442.90 -3,294.32 -3,642.39 -55.2% INTEREST EARNINGS -6,316.06 -8,129.00 -8,129.00 -4,442.90 -3,294.32 -3,642.39 -55.2% 51 PERSONNEL REGULAR SALARIES & WAG 43,860.82 .00 .00 .00 .00 .00 .0% INSURANCE 3,280.02 .00 .00 .00 .00 .00 .0% WORKERS COMP 179.57 .00 .00 .00 .00 .00 .0% MEDICARE 235.70 .00 .00 .00 .00 .00 .0% UNEMPLOYMENT 147.00 .00 .00 .00 .00 .00 .0% FICA 3,440.91 .00 .00 .00 .00 .00 .0% PERSONNEL 51,144.02 .00 .00 .00 .00 .00 .0% 52 OTHER OPERATING Page 45 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:31 User: okeough Program ID: bgnyrpts Page 3 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT REDWOOD VALLEY WATER DISTR ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE CONTRACTUAL SERVICES 1,083,534.63 112,950.00 112,950.00 343,750.99 325,143.10 367,990.00 225.8% PERFORMANCE AGREEMENTS 438,671.28 425,146.00 425,146.00 219,335.64 539,340.00 929,966.06 118.7% LEGAL SERVICES/EXPENSE 3,746.25 15,000.00 15,000.00 1,508.60 2,000.00 5,000.00 -66.7% PROPERTY TAX ADMIN FEE .00 .00 .00 903.82 .00 1,000.00 .0% LIABILITY INSURANCE PR .00 3,000.00 3,000.00 .00 .00 .00 -100.0% PROPERTY INSURANCE PRE 16,440.80 12,000.00 12,000.00 12,635.77 12,635.77 13,000.00 8.3% SUPPLIES 152,854.83 3,000.00 3,000.00 24,638.64 27,000.00 32,000.00 966.7% POSTAGE 168.41 500.00 500.00 7.28 7.28 .00 -100.0% SMALL TOOLS 29.02 .00 .00 45.22 45.22 400.00 .0% PW - SAFETY 105.88 .00 .00 .00 .00 .00 .0% SOFTWARE 1,362.04 2,500.00 2,500.00 548.76 548.76 .00 -100.0% COMPUTER AND TECHNOLOG 3,184.63 .00 .00 .00 .00 2,000.00 .0% TELEPHONE 2,644.59 3,200.00 3,200.00 1,234.72 1,785.70 1,500.00 -53.1% PG&E 391,317.27 338,500.00 338,500.00 301,714.35 326,000.00 350,000.00 3.4% UTILITIES 8,234.21 8,700.00 8,700.00 1,594.99 1,200.00 1,000.00 -88.5% EQUIPMENT MAINTENANCE 220,262.02 150,000.00 150,000.00 28,683.68 25,000.00 35,000.00 -76.7% EXTERNAL SERVICES .00 .00 .00 74.56 72.56 500.00 .0% FUEL & FLUIDS 4,780.84 .00 .00 1,087.76 1,087.76 .00 .0% BUILDING MAINT. & REPA .00 .00 .00 2,600.18 3,000.00 10,000.00 .0% LEARNING AND DEVELOPME 686.31 .00 .00 100.00 100.00 .00 .0% MEMBERSHIPS & SUBSCRIP 7,461.92 41,200.00 41,200.00 10,040.00 79,920.64 85,940.00 108.6% CHEMICALS 10,732.94 62,000.00 62,000.00 52,176.33 56,000.00 55,000.00 -11.3% Page 46 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:31 User: okeough Program ID: bgnyrpts Page 4 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT REDWOOD VALLEY WATER DISTR ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE FEES 49,229.43 19,000.00 19,000.00 66,666.72 39,125.17 42,200.00 122.1% BANK FEES 5,833.60 100.00 100.00 225.20 225.00 .00 -100.0% BAD DEBT EXPENSE 2,486.42 .00 .00 .00 .00 .00 .0% OTHER OPERATING 2,403,767.32 1,196,796.00 1,196,796.00 1,069,573.21 1,440,236.96 1,932,496.06 61.5% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION .00 11,138.00 11,138.00 2,643.20 11,358.66 23,316.00 109.3% BILLING & COLLECTION A .00 48,145.00 48,145.00 18,114.31 48,743.94 73,330.00 52.3% GARAGE ALLOCATION .00 .00 .00 .00 .00 35,573.00 .0% INTERNAL SERVICE USE .00 59,283.00 59,283.00 20,757.51 60,102.60 132,219.00 123.0% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 65,587.00 65,587.00 27,703.73 69,653.28 92,730.00 41.4% ADMIN AND OVERHEAD .00 65,587.00 65,587.00 27,703.73 69,653.28 92,730.00 41.4% 80 CAPITAL OUTLAY BUILDING IMPROVEMENTS .00 .00 .00 4,473.50 4,367.60 .00 .0% INFRASTRUCTURE .00 .00 .00 468,028.54 419,800.00 250,000.00 .0% CAPITAL OUTLAY .00 .00 .00 472,502.04 424,167.60 250,000.00 .0% TOTAL REDWOOD VALLEY WATER D 643,817.56 24,040.00 24,040.00 -19,244.34 -164,869.06 200,384.43 733.5% TOTAL REVENUE -2,045,099.37 -1,547,626.00 -1,547,626.00 -1,817,766.67 -2,386,327.50 -2,454,060.63 58.6% TOTAL EXPENSE 2,688,916.93 1,571,666.00 1,571,666.00 1,798,522.33 2,221,458.44 2,654,445.06 68.9% GRAND TOTAL 643,817.56 24,040.00 24,040.00 -19,244.34 -164,869.06 200,384.43 733.5% ** END OF REPORT - Generated by Olga Keough ** Page 47 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:31 User: okeough Program ID: bgnyrpts Page 5 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT REDWOOD VALLEY WATER DISTR ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE Field # Total Page Break Sequence 1 1 Y Y Sequence 2 10 Y N Sequence 3 11 Y N Sequence 4 0 N N Report title: 06/01/2026 12:31 |City of Ukiah |P okeough |NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS |bgnyrp PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 Report type: 1 Budget level: 3 Percentage change calculation method: 1 Print first or second year of budget requests: F Print revenue as credit: Y Include cfwd in rev bud: N Include cfwd in actuals: N Print totals only: Y Include segment code: N Include report grand totals by account type: Y Print full GL account: N Double space: N Suppress zero bdgt accts: Y Print as worksheet: N Print percent change or comment: P Print text: N Amounts/totals exceed 999 million dollars: N Print five budget levels: N Report view: D Find Criteria Field Name Field Value Org 927* Object Project Account type Account status Page 48 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:32 User:okeough Program ID: bgnyrpts Page 1 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WILLOW WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE WATER .00 43,990.00 43,990.00 39,138.00 39,138.00 40,000.00 -9.1% UNDEFINED CHAR .00 43,990.00 43,990.00 39,138.00 39,138.00 40,000.00 -9.1% 43 GRANTS GRANTS .00 .00 .00 -162,754.52 -338,395.00 .00 .0% GRANTS .00 .00 .00 -162,754.52 -338,395.00 .00 .0% 44 CHARGES FOR SERVICE RECONNECT CHARGE .00 .00 .00 -250.00 -250.00 .00 .0% DELINQUENT NOTICE CHAR .00 .00 .00 -2,027.28 -2,027.28 .00 .0% 48 HOUR NOTICE CHARGES .00 .00 .00 -900.00 -900.00 .00 .0% IRRIGATION WATER USAGE .00 -38,984.00 -38,984.00 -24,191.06 -34,000.00 -36,000.00 -7.7% DOMESTIC WATER USAGE .00 -348,590.00 -348,590.00 -270,545.05 -270,000.00 -360,000.00 3.3% SERVICE CHARGES .00 -355.00 -355.00 -115.00 -115.00 .00 -100.0% BACKFLOW PREVENTION .00 -2,610.00 -2,610.00 -2,880.00 -2,880.00 -2,880.00 10.3% FIRE SERVICE - WATER .00 .00 .00 -1,440.00 -1,728.00 -1,728.00 .0% SERVICE CONNECTION CHA .00 -5,000.00 -5,000.00 -4,717.99 .00 -5,000.00 .0% RESIDENTIAL WATER BASE .00 -316,201.00 -316,201.00 -267,747.22 -311,800.00 -328,640.00 3.9% IRRIGATION WATER BASE .00 -23,537.00 -23,537.00 -20,627.66 -23,500.00 -25,000.00 6.2% COMMERCIAL WATER BASE .00 -59,803.00 -59,803.00 -47,343.15 -55,336.00 -57,000.00 -4.7% COMMERCIAL WATER USAGE .00 -72,072.00 -72,072.00 -56,158.14 -52,000.00 -64,000.00 -11.2% CHARGES FOR SERVICE .00 -867,152.00 -867,152.00 -698,942.55 -754,536.28 -880,248.00 1.5% 46 RENTS & LEASES OTHER RENTAL .00 -7,200.00 -7,200.00 .00 .00 .00 -100.0% RENTS & LEASES .00 -7,200.00 -7,200.00 .00 .00 .00 -100.0% 48 OTHER Attachment 5 Page 49 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:32 User: okeough Program ID: bgnyrpts Page 2 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WILLOW WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE SALES OF ASSETS .00 .00 .00 -220,845.96 -470,846.00 -250,000.00 .0% MISCELLANEOUS RECEIPTS .00 -5,000.00 -5,000.00 -7,351.15 -7,351.15 .00 -100.0% CASH OVER/SHORT .00 .00 .00 -2.60 -2.60 .00 .0% INSURANCE REFUNDS .00 .00 .00 -26,711.12 -26,711.12 .00 .0% OTHER .00 -5,000.00 -5,000.00 -254,910.83 -504,910.87 -250,000.00 4900.0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT .00 -21,207.00 -21,207.00 -12,867.50 -8,975.66 -10,311.75 -51.4% INTEREST EARNINGS .00 -21,207.00 -21,207.00 -12,867.50 -8,975.66 -10,311.75 -51.4% 51 PERSONNEL PERS UNFUNDED LIABILIT .00 .00 .00 19,394.00 19,394.00 20,000.00 .0% UNEMPLOYMENT .00 .00 .00 6,423.18 5,532.00 2,000.00 .0% PERSONNEL .00 .00 .00 25,817.18 24,926.00 22,000.00 .0% 52 OTHER OPERATING CONTRACTUAL SERVICES 5,647.50 34,600.00 34,600.00 88,405.39 103,498.87 46,815.00 35.3% PERFORMANCE AGREEMENTS .00 302,660.00 302,660.00 176,941.62 377,283.00 553,422.08 82.9% LEGAL SERVICES/EXPENSE .00 15,000.00 15,000.00 2,932.50 5,000.00 .00 -100.0% LIABILITY INSURANCE PR .00 32,000.00 32,000.00 32,313.09 32,313.09 .00 -100.0% PROPERTY INSURANCE PRE .00 .00 .00 1,409.43 1,409.43 500.00 .0% SUPPLIES .00 70,800.00 70,800.00 37,356.94 37,750.00 42,250.00 -40.3% POSTAGE .00 .00 .00 1,833.69 1,833.69 .00 .0% LAB SUPPLIES .00 46,835.00 46,835.00 490.00 500.00 500.00 -98.9% SOFTWARE .00 .00 .00 400.00 400.00 .00 .0% Page 50 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:32 User: okeough Program ID: bgnyrpts Page 3 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WILLOW WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE COMPUTER AND TECHNOLOG .00 .00 .00 3,562.44 35,962.44 .00 .0% TELEPHONE 36.81 .00 .00 248.51 211.29 .00 .0% PG&E .00 187,268.00 187,268.00 143,172.53 200,000.00 200,000.00 6.8% UTILITIES .00 .00 .00 288.80 288.80 .00 .0% EQUIPMENT MAINTENANCE .00 7,710.00 7,710.00 5,184.13 800.00 700.00 -90.9% EXTERNAL SERVICES .00 .00 .00 139.80 14.95 .00 .0% FUEL & FLUIDS 1,762.11 .00 .00 .00 3,843.88 .00 .0% BUILDING MAINT. & REPA .00 .00 .00 817.65 .00 .00 .0% MEMBERSHIPS & SUBSCRIP .00 37,700.00 37,700.00 25,623.83 30,000.00 42,480.00 12.7% CHEMICALS 1,388.22 .00 .00 8,251.89 10,000.00 10,000.00 .0% FEES .00 13,391.00 13,391.00 26,017.68 25,817.14 35,800.00 167.3% BANK FEES .00 .00 .00 2,131.31 2,188.31 .00 .0% BAD DEBT EXPENSE .00 .00 .00 279.14 279.14 .00 .0% OTHER OPERATING 8,834.64 747,964.00 747,964.00 557,800.37 869,394.03 932,467.08 24.7% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION .00 10,240.00 10,240.00 2,430.55 10,442.87 5,103.00 -50.2% BILLING & COLLECTION A .00 12,802.00 12,802.00 4,816.88 12,961.26 30,605.00 139.1% GARAGE ALLOCATION .00 .00 .00 .00 .00 21,172.00 .0% INTERNAL SERVICE USE .00 23,042.00 23,042.00 7,247.43 23,404.13 56,880.00 146.9% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 32,892.00 32,892.00 13,893.26 34,931.25 33,641.00 2.3% ADMIN AND OVERHEAD .00 32,892.00 32,892.00 13,893.26 34,931.25 33,641.00 2.3% 80 CAPITAL OUTLAY Page 51 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:32 User: okeough Program ID: bgnyrpts Page 4 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WILLOW WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE INFRASTRUCTURE .00 .00 .00 721,969.86 719,095.00 .00 .0% CAPITAL OUTLAY .00 .00 .00 721,969.86 719,095.00 .00 .0% TOTAL WILLOW WATER DISTRICT 8,834.64 -52,671.00 -52,671.00 236,390.70 104,070.60 -55,571.67 5.5% TOTAL REVENUE .00 -900,559.00 -900,559.00 -1,129,475.40 -1,606,817.81 -1,140,559.75 26.7% TOTAL EXPENSE 8,834.64 847,888.00 847,888.00 1,365,866.10 1,710,888.41 1,084,988.08 28.0% GRAND TOTAL 8,834.64 -52,671.00 -52,671.00 236,390.70 104,070.60 -55,571.67 5.5% ** END OF REPORT - Generated by Olga Keough ** Page 52 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:32 User: okeough Program ID: bgnyrpts Page 5 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT WILLOW WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE Field # Total Page Break Sequence 1 1 Y Y Sequence 2 10 Y N Sequence 3 11 Y N Sequence 4 0 N N Report title: 06/01/2026 12:32 |City of Ukiah |P okeough |NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS |bgnyrp PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 Report type: 1 Budget level: 3 Percentage change calculation method: 1 Print first or second year of budget requests: F Print revenue as credit: Y Include cfwd in rev bud: N Include cfwd in actuals: N Print totals only: Y Include segment code: N Include report grand totals by account type: Y Print full GL account: N Double space: N Suppress zero bdgt accts: Y Print as worksheet: N Print percent change or comment: P Print text: N Amounts/totals exceed 999 million dollars: N Print five budget levels: N Report view: D Find Criteria Field Name Field Value Org 932* Object Project Account type Account status Page 53 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:33 User:okeough Program ID: bgnyrpts Page 1 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CALPELLA WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE WATER .00 50,000.00 50,000.00 46,886.26 54,000.00 60,000.00 20.0% UNDEFINED CHAR .00 50,000.00 50,000.00 46,886.26 54,000.00 60,000.00 20.0% 44 CHARGES FOR SERVICE RECONNECT CHARGE .00 .00 .00 -50.00 .00 .00 .0% DELINQUENT NOTICE CHAR .00 .00 .00 -807.41 .00 .00 .0% CHARGES TO REDWOOD WD .00 .00 .00 -16,799.40 -16,800.00 -19,000.00 .0% DOMESTIC WATER USAGE .00 -130,000.00 -130,000.00 -82,624.60 -92,000.00 -105,000.00 -19.2% BACKFLOW PREVENTION .00 -2,000.00 -2,000.00 -1,980.00 -1,980.00 -1,980.00 -1.0% RESIDENTIAL WATER BASE .00 -27,000.00 -27,000.00 -70,371.90 -58,475.00 -65,500.00 142.6% COMMERCIAL WATER BASE .00 .00 .00 -9,257.75 -8,950.00 -20,000.00 .0% COMMERCIAL WATER USAGE .00 .00 .00 -14,939.49 -21,000.00 -38,000.00 .0% CHARGES FOR SERVICE .00 -159,000.00 -159,000.00 -196,830.55 -199,205.00 -249,480.00 56.9% 48 OTHER MISCELLANEOUS RECEIPTS .00 .00 .00 -6,722.80 -3,333.96 .00 .0% OTHER .00 .00 .00 -6,722.80 -3,333.96 .00 .0% 49 INTEREST EARNINGS INTEREST ON INVESTMENT .00 -70.00 -70.00 -126.82 -122.04 -132.86 89.8% INTEREST EARNINGS .00 -70.00 -70.00 -126.82 -122.04 -132.86 89.8% 52 OTHER OPERATING CONTRACTUAL SERVICES 3,000.00 12,300.00 12,300.00 25,363.23 27,363.23 13,050.00 6.1% PERFORMANCE AGREEMENTS .00 47,275.00 47,275.00 25,619.40 43,886.00 66,787.12 41.3% LIABILITY INSURANCE PR .00 1,250.00 1,250.00 1,436.06 1,149.43 1,500.00 20.0% Attachment 6 Page 54 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:33 User: okeough Program ID: bgnyrpts Page 2 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CALPELLA WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE SUPPLIES .00 4,000.00 4,000.00 2,026.84 500.00 6,000.00 50.0% POSTAGE .00 950.00 950.00 212.50 212.50 .00 -100.0% TELEPHONE .00 .00 .00 1,995.57 1,995.57 .00 .0% PG&E .00 30,000.00 30,000.00 36,733.83 44,000.00 46,200.00 54.0% UTILITIES .00 4,000.00 4,000.00 2.56 2.56 .00 -100.0% EQUIPMENT MAINTENANCE .00 18,000.00 18,000.00 .00 500.00 .00 -100.0% EXTERNAL SERVICES .00 .00 .00 9.79 9.79 .00 .0% FUEL & FLUIDS 47.42 .00 .00 .00 720.77 .00 .0% MEMBERSHIPS & SUBSCRIP .00 10,805.00 10,805.00 4,522.44 6,000.00 4,800.00 -55.6% FEES .00 2,000.00 2,000.00 7,892.08 9,000.00 10,000.00 400.0% BANK FEES .00 .00 .00 899.93 874.93 .00 .0% OTHER OPERATING 3,047.42 130,580.00 130,580.00 106,714.23 136,214.78 148,337.12 13.6% 60 INTERNAL SERVICE USE PURCHASING ALLOCATION .00 1,386.00 1,386.00 328.85 1,413.46 1,091.00 -21.3% BILLING & COLLECTION A .00 4,327.00 4,327.00 1,628.49 4,380.83 8,013.00 85.2% GARAGE ALLOCATION .00 .00 .00 .00 .00 2,563.00 .0% INTERNAL SERVICE USE .00 5,713.00 5,713.00 1,957.34 5,794.29 11,667.00 104.2% 62 ADMIN AND OVERHEAD ADMIN & OVERHEAD ALLOC .00 8,473.00 8,473.00 3,578.92 8,998.31 10,476.00 23.6% ADMIN AND OVERHEAD .00 8,473.00 8,473.00 3,578.92 8,998.31 10,476.00 23.6% 80 CAPITAL OUTLAY INFRASTRUCTURE .00 .00 .00 .00 .00 25,000.00 .0% CAPITAL OUTLAY .00 .00 .00 .00 .00 25,000.00 .0% TOTAL CALPELLA WATER DISTRIC 3,047.42 35,696.00 35,696.00 -44,543.42 2,346.38 5,867.26 -83.6% TOTAL REVENUE .00 -159,070.00 -159,070.00 -203,680.17 -202,661.00 -249,612.86 56.9% TOTAL EXPENSE 3,047.42 194,766.00 194,766.00 159,136.75 205,007.38 255,480.12 31.2% GRAND TOTAL 3,047.42 35,696.00 35,696.00 -44,543.42 2,346.38 5,867.26 -83.6% Page 55 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:33 User: okeough Program ID: bgnyrpts Page 3 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CALPELLA WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE ** END OF REPORT - Generated by Olga Keough ** Page 56 of 80 City of Ukiah NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS Report generated: 06/01/2026 12:33 User: okeough Program ID: bgnyrpts Page 4 PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 ACCOUNTS FOR: 2025 2026 2026 2026 2026 2027 PCT CALPELLA WATER DISTRICT OPERAT ACTUAL ORIG BUD REVISED BUD ACTUAL PROJECTION CITY MGR CHANGE Field # Total Page Break Sequence 1 1 Y Y Sequence 2 10 Y N Sequence 3 11 Y N Sequence 4 0 N N Report title: 06/01/2026 12:33 |City of Ukiah |P okeough |NEXT YEAR / CURRENT YEAR BUDGET ANALYSIS |bgnyrp PROJECTION: 20271 FY2027 Budget FOR PERIOD 99 Report type: 1 Budget level: 3 Percentage change calculation method: 1 Print first or second year of budget requests: F Print revenue as credit: Y Include cfwd in rev bud: N Include cfwd in actuals: N Print totals only: Y Include segment code: N Include report grand totals by account type: Y Print full GL account: N Double space: N Suppress zero bdgt accts: Y Print as worksheet: N Print percent change or comment: P Print text: N Amounts/totals exceed 999 million dollars: N Print five budget levels: N Report view: D Find Criteria Field Name Field Value Org 937* Object Project Account type Account status Page 57 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES Improve Well 3 building enclosure. Add'l Comments: Moved from FYE 26. Replace roof at the Water Treatment Plant. Add'l Comments: Moved from FYE 26. Increased from $100,000. Cover for the AWT Chorine Contact Basin - big car port. Add'l Comments: Revised info to change project from WTP to WWTP. Replace exisiting roof with metal roof. Additional Comments: Deferred to FYE 28. -$ 300,000$ 30,000$ 150,000$ -$ -$ 480,000$ SUB-TOTAL: Wa s t e w a t e r F u n d Ye s $ 150,000 Re v i e w e d 150,000$ FACILITIES/BUILDINGS/LAND Totals Ci t y C o u n c i l S t a t u s WATER RESOURCES DEPARTMENT 26/27 27/28 Pr o j e c t S t a t u s Fu n d i n g S o u r c e Fu n d i n g I d e n t i f i e d Funding Source Add'l Comments Pr o j e c t # Al l o c a t i o n t o M u l t i - f u n d s Pr o j e c t L o c a t i o n Project Name Project Description Costs to date Sh o v e l R e a d y Or g / O b j 29/3028/29 30/31 XWell 3 Structural Improvements 82 1 2 7 1 1 5 . 8 0 2 2 0 18 4 9 7 N/ A Vi c h y S p r i n g s R d . Ne w Wa t e r F u n d Ye s 150,000$ $ 150,000 Re v i e w e d AWTCCB Cover 84 4 2 7 2 2 2 . 8 0 2 3 0 TB D N/ A 30 0 P l a n t R o a d Ne w Well #7 & #8 Roof Replacement 82 1 2 7 1 1 5 . 8 0 2 2 0 TB D N/ A 46 5 E G o b b i & 5 0 0 Ne w Replace Roof at WTP 82 1 2 7 1 1 5 . 8 0 2 2 0 18 4 9 8 N/ A X 93 5 R i v e r S t r e e t Ne w Wa t e r F u n d Ye s $ 150,000 Re v i e w e d 150,000$ Wa t e r F u n d No 30,000$ 30,000$ $ 30,000 No t R e v i e w e d *Refer to last page of this document for definition of terms used.PAGE 1 ATTACHMENT 7 Page 58 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES Plan for water main replacements throughout the City, performed in conjunction with street improvement projects. Add'l Comments:Added $249k for FYE 27.Moved from FYE 26 due to current lack of resources. Added amounts to FYE 29 and FYE 30. This project will provide an additional source of groundwater to increase our system redundancy during periods of surface water scarcity. Add'l Comments:Feasibility study in progress, test well drilling in spring of FYE 25, construction summer of FYE 26. Moved from FYE 26 due to current lack of resources. Remove and Replace Seal on Wash Water Basins Add'l Comments:Moved from FYE 21.Moved from FYE 22,and increased from $40k due to inflation.Moved to FYE 25 due to budgetary constraints. Revised project name as the basins are in more need of repair.Wash basins can be addressed by staff.Moved from FYE 26.Removing .. no longer a project that should be tracked here based on anticipated cost. Recondition the levees on the Percolation Ponds. Add'l Comments:Eliminated $200k for 2 prior years due to COVID-19. Changing scope of project to excavating bottom of perc ponds and grading. Revised project name from "Recondition Levees" as well. Received and estimate of $1M for this project so revised from $200k, and pushed out from FYE 26. Will revisit. $ 3,749,000 $ 1,500,000 Va r i o u s TB D I n P r o g r e s s WATER RESOURCES DEPARTMENT X Wa t e r X X $ 60,000 Re v i e w e d $ 249,000 X Re v i e w e d $ 1,500,000 $ 1,500,000 Ye s 82 1 2 7 1 1 3 . 8 0 2 3 0 18 0 7 2 18 1 9 2 N/ A 30 0 P l a n t R o a d 18 4 4 7 30 0 P l a n t R o a d N e w NA IPS Liner Replacement 84 0 2 7 2 2 5 . 8 0 2 3 0 N e w Recondition Perc Ponds 84 0 2 7 2 2 5 . 8 0 2 3 0 Wa s t e w a t e r F u n d Water Main Replacements On g o i n g Develop Additional Groundwater Facilities 82 2 2 7 1 1 5 . 8 0 2 3 0 18 4 2 5 N/ A Or g / O b j Pr o j e c t # Al l o c a t i o n t o M u l t i - f u n d s Pr o j e c t L o c a t i o n Pr o j e c t S t a t u s Project Description Ci t y C o u n c i l S t a t u s $ 1,000,000 $ 60,000 $ 1,500,000 Re v i e w e d $ 1,000,000 Costs to date Totals Re v i e w e d N/ A Fu n d i n g S o u r c e Fu n d i n g I d e n t i f i e d 28/2927/2826/27Funding Source Add'l Comments 29/30 30/31 $ 1,500,000 No Wa s t e w a t e r F u n d Ye s Wa t e r F u n d No Sh o v e l R e a d y INFRASTRUCTURE Project Name *Refer to last page of this document for definition of terms used.PAGE 2 Page 59 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES Replace the 16" steel water main, from PZ1 to Bush Street Add'l Comments:Increased overall project amount from $1M.Removing Sewer and reducing total project amount from $3M. This project will improve East Clay Street from Main Street to the Railroad Crossing in order to facilitate the development of the new Courthouse site. This project includes water, sewer, pedestrian facilities and drainage facilities as well as reconstruction of the street section. 84 4 2 7 2 2 2 . 8 0 2 3 0 $ 210,000 $ 210,000 Add'l Comments:Public Works applied for a CalTrans Local Partnership Program grant. Will know if awarded around May/June 2025. If awarded, Water and Sewer funds will be part of the required match for the grant.Grant awarded. Construction to occur in FY 26/27. Project shared with Public Works/Streets. Estimated total project cost: $5.8M.Deferring Sewer portion to FYE 28. 82 1 2 7 1 1 3 . 8 0 2 3 0 $ 643,765 Constructing wall along hillside at PZ1. Additional Comments: WTP asphalt repair/reconstruciton. Actual correction method TBD, will revise cost once decided. Additional Comments: -$ 972,765$ 3,350,000$ 2,500,000$ 2,500,000$ -$ 9,322,765$ Wa t e r / S e w e r No SUB-TOTAL: East Clay/Leslie Street Improvement Project 18 1 2 8 80,000$ $ 80,000 No t R e v i e w e d R e v i e w e d Ye s Bu s h S t r e e t Re v i e w e d x Wa t e r X N e w 82 1 2 7 1 1 5 . 8 0 2 3 0 N/ A N/ A Ne w Wa t e r 140,000$ $ 140,000 No t R e v i e w e d No $ 853,765 PZ1 Retaining Wall 82 1 2 7 1 1 3 . 8 0 2 3 0 TB D $ 1,500,000 $ 1,500,000 Replace Water Main - PZ1 to Bush TB D N/ A Bu s h S t r e e t Ne w Ye s Repave WTP 82 1 2 7 1 1 5 . 8 0 2 3 0 TB D N/ A 30 0 P l a n t R o a d Ne w Wa t e r No *Refer to last page of this document for definition of terms used.PAGE 3 Page 60 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES This project will replace chlorine gas at the Water Treatment Plant and convert to Liquid Chlorine for safety reasons Add'l Comments:Due to other priorities, moving this from FYE 26. Due to other priorities, this has been moved out from FYE 26. Solar Generation Project at the Wastewater Treatment Plant to reduce energy costs and improve operational sustainability. Estimated project cost is $6.85 million before incentives. Need to explore/develop project scope, cost-benefit analysis modeling, funding and potential incentives. Add'l Comments: Methane Scrubbers are needed in order to clean the methane gas to provide an alternate energy source to operate the boilers at the Wastewater Treatment Plant, which will in turn decrease the City's energy cost at the plant. Add'l Comments:Moved from FYE 26 - more research needs to be done. Deferring. This needs upgrading to install two new pumps, the pump guides, and the discharge valves. Add'l Comments:Increased total amount from $250k. Moved from FYE 26 to make room for other projects. Cost will be offset by savings in the purchase of natural gas. Wa s t e w a t e r F u n d Di s t r i c t Ye s Ne w Wa s t e w a t e r F u n d No Potential CA Proposition 4 funding (and other grants) and partnership with the City's Electric Utility No t R e v i e w e d $ 1,500,000 Re v i e w e d X WATER RESOURCES DEPARTMENT Sh o v e l R e a d y VEHICLES, MACHINERY & EQUIPMENT $ 270,000 Convert Chlorine Gas to Liquid Chlorine at Water Treatment Plant 82 1 2 7 1 1 5 . 8 0 1 0 0 18 1 3 3 N/ A Re v i e w e d 26/27 270,000$ X1,500,000$ 400,000$ $ 400,000 Re v i e w e d 27/28 28/29Costs to date Ne w Vi c h y S p r i n g s R d Solar at the WWTP 84 0 2 7 2 2 5 . 8 0 1 0 0 TB D N/ A 30 0 P l a n t R d . 1,500,000$ Wa t e r F u n d Ye s Al l o c a t i o n t o M u l t i - f u n d s 30/31 Pr o j e c t S t a t u s $ - X Ukiah Valley Sanitation District Project Ye s 29/30 De f e r r e d Digester Rehabilitation and Methane Scrubber 84 0 2 7 2 2 5 . 8 0 1 0 0 Ne w Pr o j e c t # Totals Ci t y C o u n c i l S t a t u s Fu n d i n g S o u r c e Fu n d i n g I d e n t i f i e d Funding Source Add'l CommentsOr g / O b j Vichy Springs Lift Station Upgrade 84 0 2 7 2 2 5 . 8 0 1 0 0 Project Name Project Description Pr o j e c t L o c a t i o n TB D N/ A 18 1 3 5 N/ A 30 0 P l a n t R d . 93 5 R i v e r S t r e e t *Refer to last page of this document for definition of terms used.PAGE 4 Page 61 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES Tank with temperature controller and insulation. Add'l Comments: Tank is in OK condition. Staff will explore the possibility of removing tank need. Increased from $1,000,000. Deferring. Part of the dewatering solids process. Add'l Comments:Moved from FYE 27 to reprioritize ahead of the digester rehab. Moved from FYE 26. Engineers and construction needs to wait for RW Phase 4. Deferred to FYE 28. Upgrade the enclosure and electrical components in the structure enclosing the booster pump for Pressure Zone 2 to increase reliability and security. Add'l Comments: Increased scope, increased estimate from $50k, and moved from FYE 25 due to cost increase. Moved from FYE 29. Replace aluminum screens with stainless steel screens in clarifier. Add'l Comments: The current vehicle's useful is expected to be exceeded in future years and will need replaced 82 1 2 7 1 1 3 . 8 0 1 0 0 Wa t e r F u n d 45,000$ Add'l Comments: EV is not an option at this time due to the heavy duty needs. 84 4 2 7 2 2 2 . 8 0 1 0 0 Wa s t e w a t e r F u n d 45,000$ F350 Service Truck. Add'l Comments: Re v i e w e d $ 250,000 X $ 500,000 Re v i e w e d Replace Screens in Water Treatment Plant Clarifiers 82 1 2 7 1 1 5 . 8 0 1 0 0 TB D $ 1,500,000 $ 500,000 $ 950,000 $ 950,000 Re v i e w e d $ 250,000 $ 950,000 Re v i e w e d X N/ A 93 5 R i v e r S t r e e t N e w Wa t e r Ye s WWTP Service Truck 84 0 2 7 2 2 5 . 8 0 1 0 0 N/ A Go l f C o u r s e N e w Wa t e r F u n d Solids Conveyor 18 4 2 7 N/ A 30 0 P l a n t R d . N e w Wa s t e w a t e r F u n d No TB D N/ A 30 0 P l a n t R o a d N e w Wa s t e w a t e r F u n d TB D Ye s TB D Ye s 13 2 0 A i r p o r t R o a d In P r o g r e s s No Rehabilitation of Zone 2 Booster Pump Station 82 2 2 7 1 1 3 . 8 0 1 0 0 TB D Re v i e w e d $ 1,500,000 84 0 2 7 2 2 5 . 8 0 1 0 0 Bisulfite Tank 84 0 2 7 2 2 5 . 8 0 1 0 0 TB D N/ A 30 0 P l a n t R d . N e w Wa s t e w a t e r F u n d No Replace Water/Sewer Operations Call Truck - Shared Cost $ 90,000 $ 90,000 $ 90,000 Re v i e w e d 1,500,000$ *Refer to last page of this document for definition of terms used.PAGE 5 Page 62 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES F350 Service Truck. Add'l Comments: Machinery for accepting and processing septage. Add'l Comments: Infrastucture used to receive septage from local contractors and residents. The receiving station will generate user-fee revenue to help offset wastewater system operations and maintenance costs. Current project estimate: $1.2M. 6" pump replacement Additional Comments: Deferred. 8" pump replacement. Additional Comments: Purchase new M120 Grader. Additional Comments: The Grader is 75% USDA grant funded, the remaining 25% will be split between Water Resources and Public Works under Public Works Project Code E1515. Purchase new 420 CAT Backhoe. Additional Comments: Backhoe will be split between Water Resources and Public Works under Water Resouces Project Code V2519. $ 90,000 $ 90,000 Looking at Financing Options - Currently Unfunded $ - WTP Service Truck 82 1 2 7 1 1 5 . 8 0 1 0 0 TB D TB D N/ A 93 5 R i v e r S t r e e t N e w Wa t e r F u n d $ 180,000 No t R e v i e w e d TB D N e w Wa s t e w a t e r F u n d TB D Re v i e w e d R e v i e w e d Septage Receiving Station 84 0 2 7 2 2 5 . 8 0 1 0 0 TB D N/ A N/ A 30 0 P l a n t R o a d Ne w Wa s t e w a t e r F u n d N/ A Ne w Wa t e r F u n d Ye s N/ A Ne w Wa t e r F u n d Ye s USDA Grant (partial) 180,000$ Backhoe 82 1 2 7 1 1 3 . 8 0 1 0 0 TB D Ye s Pump Replacement at WWTP 84 0 2 7 2 2 5 . 8 0 1 0 0 TB D N/ A 30 0 P l a n t R o a d Ne w Wa s t e w a t e r F u n d TB D $ 75,000 No t R e v i e w e d 75,000$ 75,000$ $ 150,000 No t R e v i e w e d $ 50,000 No t R e v i e w e d 150,000$ 50,000$ TB D Pump Replacement at WWTP 84 0 2 7 2 2 5 . 8 0 1 0 0 TB D M120 Road Grader 82 1 2 7 1 1 3 . 8 0 1 0 0 E1 5 1 5 Ye s *Refer to last page of this document for definition of terms used.PAGE 6 Page 63 of 80 FIVE YEAR CAPITAL IMPROVEMENT PLAN* 26/27 FISCAL YEAR WATER RESOURCES Purchase smaller impact vactor truck used to navigate small spaces. 82 1 2 7 1 1 3 . 8 0 1 0 0 Wa t e r F u n d 265,000$ 265,000$ Add'l Comments:Added shared cost with Water. Increased overall cost from $500k based on recent quote. Deferred to FYE 28. 84 0 2 7 2 2 5 . 8 0 1 0 0 Wa s t e w a t e r F u n d 265,000$ 265,000$ Replace existing vactor truck at EOL. Additional Comments: -$ 790,000$ 3,475,000$ 1,590,000$ 770,000$ 1,000,000$ 7,625,000$ Project Name Project Description Org/Object Project NumberAllocation to Multi- fundsProject Status Funding Source Funding Identified Funding Source Add'l Comments Costs to date Estimated Costs per Fiscal Year Totals Comments City Council Status Shovel Ready Impact Vactor Truck TB D Ye s 13 2 0 A i r p o r t R o a d Ne w No $ 530,000 Re v i e w e d X The name of the project. Provides a description and additional narrative to assist in the understanding of the need and value of the proposed project. The proposed account code where the expense will be accounted for. Definition of terms used: SUB-TOTAL: Project is ready to be sent out to bid. To further explain, as necessary, the funding type used selected. Costs spent on the project. Costs estimated to be spent in each of the fiscal years. The sum of the five year estimate for each project. Additional information as needed. "Not Reviewed"- First time that Council has been presented the project; "Reviewed" - Council has been presented the project during an agendized meeting; "Explore" - Council has reviewed and has asked staff to further explore; "Reviewed and Supported" - Council has reviewed and supports the placement of the project on the CIP Plan; "Budget Adopted" - Council has approved the project through the Council action that takes place through either the full budget adoption process, or through a specific agendized item brought to Council. The number assigned to track all expenses related to the project. Indicates if the cost of the proposed cost is shared. In this case, here it will state what other funds are sharing the cost. This indicates whether the project is "NEW", "IN PROGRESS", "ONGOING", "DEFERRED", or "COMPLETED". The Fund the actual expense will come out of. "Yes" indicating funding has been identified and will be available, "No" indicating funding has not yet been identified and is unavailable. 12-Yard Size Vactor Truck 82 1 2 7 1 1 3 . 8 0 1 0 0 TB D N/ A N/ A Ne w Wa t e r F u n d No 1,000,000$ $ 1,000,000 No t R e v i e w e d *Refer to last page of this document for definition of terms used.PAGE 7 Page 64 of 80 City of Ukiah / Ukiah Valley Water Authority Memorandum To: Ukiah Valley Water Authority Executive Committee From: Dan Buffalo, Finance Director Date: May 7, 2026 Subject: Allocation Methodology for Shared Direct Costs Among UVWA Member Agencies Summary This memorandum establishes a standardized methodology for allocating shared direct costs among the member agencies of the Ukiah Valley Water Authority (UVWA). Beginning with the remaining six months of Fiscal Year 2025–26 and continuing in all subsequent fiscal years, shared direct costs will be allocated based on each member agency’s proportionate share of total water production (for water operations) and sewer billed revenues (for sewer operations) for the immediately preceding calendar year. This methodology applies to operating expenditures and does not apply to capital project costs, debt service, or costs otherwise governed by separate agreements or project- specific funding sources. This policy and associated procedures may be modified annually or as needed. Any such modifications will be documented in writing through subsequent memoranda issued by Finance. Background The UVWA operates as a joint powers authority responsible for the administration, operation, and financial management of shared water and sewer system functions across its member agencies. As part of these responsibilities, certain direct costs are incurred that benefit all member agencies collectively. These shared direct costs include, but are not limited to: •System-wide operational services •Shared staffing and administrative support directly attributable to water and sewer operations •Joint infrastructure maintenance and operational activities •Regulatory compliance and reporting costs applicable to all agencies Attachment 8 Page 65 of 80 Historically, allocation methodologies have varied or been applied on an interim basis. As UVWA operations continue to mature and integrate, a consistent, transparent, and equitable cost allocation framework is necessary to ensure fairness and financial accountability among member agencies. Definition of Costs: • Direct Costs: For purposes of UVWA cost allocation, direct costs are those costs that can be specifically identified with, and are incurred for, water and sewer system operations that benefit all member agencies collectively. These costs are attributable to shared system activities and can be reasonably measured and assigned to the UVWA function as a whole. • Indirect Costs: Indirect costs are those costs incurred for general governmental or administrative support that are not directly attributable to water and sewer system operations but are necessary for overall organizational functioning. These typically include overhead functions such as general administration, finance, human resources, legal services, information technology, and facility costs. Indirect costs are allocated separately in accordance with the City’s adopted cost allocation plan and are not included in the Shared Direct Cost Pool addressed in this memorandum. Discussion The City of Ukiah, acting as the administrative and operating agency for the UVWA, accounts for the financial activities of all member agencies and associated Master Service Agreements (MSAs) within discrete funds. This structure ensures that each agency’s revenues, expenditures, assets, and liabilities are maintained separately and are not commingled. Master Service Agreements (MSAs)—including Hopland, River Estates, and the Ukiah Valley Sanitation District (UVSD)—are treated distinctly from UVWA member agencies. The direct and indirect costs applicable to MSA customers are governed by, and allocated in accordance with, the terms negotiated within each respective agreement. MSA entities are excluded from the Shared Direct Cost Pool unless explicitly provided for in their respective agreements. Indirect costs applicable to UVWA member agencies are allocated separately from the shared direct costs described herein, based on the City’s adopted Indirect Cost Allocation Attachment 8 Page 66 of 80 Plan (ICAP), which is updated annually. This methodology is consistent with, and agreed to by, UVWA member agencies pursuant to the Joint Powers Agreement. Costs that are clearly identifiable and directly attributable to a specific member agency are charged directly to that agency’s respective fund. These include costs such as agency- specific projects, dedicated services, or materials and supplies used exclusively for that agency. All personnel costs are treated as shared direct costs and are not directly charged to individual member agencies. Due to the integrated nature of operations and the cross- functional deployment of staff across service areas, it is both unreasonable and inherently inefficient to attempt to track and assign personnel costs at the individual agency level. Accordingly, all personnel-related expenditures are included in the Shared Direct Cost Pool and allocated in accordance with the methodology described herein. Unfunded Accrued Liability (UAL) Treatment: All unfunded accrued liability (UAL) costs associated with personnel are treated as follows: • UAL balances attributable to each agency as of June 30, 2025 shall remain the responsibility of the respective member agency and establish the baseline obligation. • Any increases in UAL costs occurring on or after July 1, 2025 shall be treated as shared direct costs and included in the Shared Direct Cost Pool. This approach ensures that historical liabilities remain assigned to the originating agency, while future cost growth associated with shared staffing is allocated consistently across all benefiting agencies. Other costs that support shared operations and are not readily attributable to a single agency—including, but not limited to, fuel, shared supplies, and vehicle and equipment use—are considered shared direct costs. These costs will be allocated among applicable member agencies based on each agency’s proportionate share of total water production (for water-related costs) and sewer billed revenues (for sewer-related costs), as measured using the full calendar year immediately preceding the fiscal year in which the allocation is applied. Attachment 8 Page 67 of 80 Water Direct Cost Allocation (Fund 825): (See Attachment 1 for the draft chart of accounts for water.) All shared direct water costs shall be accounted for in Water Fund 825 and further segregated between two organizational units to reflect the functional components of the system: • Water Production (Plant Costs): Org 82527180 • Water Distribution: Org 82527181 Water Resources shall code all shared water-related costs to the appropriate org (82527180 or 82527181). Allocation to member agencies will be based on relative water production using a budgeting and reconciliation approach consistent with sewer: • Budget Basis: For budget development, the most recent complete month (e.g., March) will be annualized to estimate relative production shares. • Final Basis: Final allocation percentages will be based on full fiscal year production. • Reconciliation: Any differences between budgeted and actual allocation percentages will be reconciled and adjusted by the end of September following fiscal year close. These costs are accumulated within Fund 825 and subsequently allocated to member agencies based on the calculated production percentages. Attachment 8 Page 68 of 80 Sewer Direct Cost Allocation (Fund 840): (See Attachment 2 for the draft chart of accounts for sewer.) All shared direct sewer costs shall be accounted for within Fund 840, the City’s primary sewer operating fund. A separate shared cost fund is not utilized for sewer operations due to the relatively smaller magnitude of costs and limited number of participating agencies, and therefore does not warrant the administrative complexity of establishing a separate clearing fund. Water Resources shall be responsible for coding all non-personnel shared sewer-related costs to the appropriate organizational units within Fund 840, as follows: • City of Ukiah: Org 84027221 • Calpella: Org 84027227 • Hopland (MSA): Org 84027228 Finance will provide Water Resources with an updated chart of accounts annually during the budget process, or as needed, to ensure proper coding and consistency. Personnel costs will be applied to these org codes by HR and Payroll. The costs are derived from specific former Willow employees who were assigned to serve these districts prior to coming over to the City. The allocation percentages for sewer costs will be calculated by Finance based on the relative billed sewer revenues of the participating agencies using the full prior fiscal year as the basis. For budget development purposes, where the full fiscal year data is not yet available, the most recent complete month (e.g., March) will be annualized and used as a proxy. Final allocation percentages will be reconciled and adjusted, if necessary, by the end of September following fiscal year close. Sewer-related cost allocations apply only to those agencies receiving sewer services, specifically the City of Ukiah, Calpella, and Hopland (via MSA), and are excluded for agencies without sewer operations. In addition to personnel costs, the following common object code categories are considered shared direct costs subject to this allocation methodology. They include but are not limited to: • Contracted Services (52100) • Supplies (54100) Attachment 8 Page 69 of 80 • Small Tools (54102) • Lab Supplies (54103) • Safety (54130) • Software (54320) • Computer Technology (54330) • Equipment Maintenance & Repair (56120) • External Services (56130) • Fuel & Fluids (56210) • Building Maintenance & Repair (56300) • Equipment Rental (56410) • Conference & Training (57100) • Memberships & Subscriptions (57300) • WTP Chemicals (58202) • Fees (59101) Each year, the UVWA budget will identify the specific shared direct cost accounts included in the Shared Direct Cost Pool and the resulting allocation to each member agency, alongside each agency’s discrete budget. The allocation methodology and resulting cost allocations are incorporated into the annual UVWA budget and are subject to approval by the Executive Committee. The proposed allocation methodology assigns shared direct costs proportionally based on each member agency’s total water production (for water services) and sewer billed revenues (for sewer services) relative to the aggregate system totals. Attachment 8 Page 70 of 80 Methodology Overview: • Each agency’s annual water production and sewer billed revenues for the immediately preceding calendar year will be used as the basis for allocation. • The total system production and revenue will be calculated to determine each agency’s percentage share. • Shared direct costs for the applicable fiscal period will then be allocated according to these percentage shares. Formula: Agency Allocation % = Agency Annual Production (or Sewer Billed Revenue) ÷ Total System Production (or Sewer Billed Revenue) Allocated Cost = Agency Allocation % × Total Shared Direct Costs Implementation Timing: • This methodology will be applied beginning January 1, 2026. • Allocation percentages will remain fixed for the fiscal year and will not be adjusted mid-year unless a material operational change occurs, as determined by Finance and approved by the Executive Committee. • For each subsequent fiscal year, allocations will be updated annually using production and revenue data from the immediately preceding calendar year. Data Sources and Validation: • Water production data will be compiled and validated by the Water Resources Department. • Sewer billed revenue data will be compiled and validated by the Finance Department. • Supporting documentation will be retained as part of the City’s financial records. Attachment 8 Page 71 of 80 New or Modified Agencies: For new member agencies or where a full prior-year data set is not available, Finance will develop a reasonable pro forma allocation basis, subject to Executive Committee approval. Attachment 8 Page 72 of 80 Procedure for Coding and Allocating Shared Direct Costs To ensure consistent application of this methodology, the following procedure shall be used when recording and allocating costs: Step 1: Determine Cost Attribution • Is the cost clearly identifiable to a single UVWA member agency? o Yes: Charge the cost directly to that agency’s discrete fund. o No: Proceed to Step 2. • Is the cost governed by a Master Service Agreement (MSA)? o Yes: Allocate the cost in accordance with the terms of the applicable MSA. o No: Proceed to Step 2. Step 2: Determine if Cost is a Shared Direct Cost • If the cost supports shared operations and falls within the categories of personnel or the common object codes identified above, and is not readily attributable to a single agency, it shall be recorded as a shared direct cost. Step 3: Record Costs • Water: Code to Fund 825 (Org 82527180 or 82527181) and accumulate in the Shared Direct Cost Pool. • Sewer: Code directly to Fund 840 by agency org (City 84027221, Calpella 84027227, Hopland 84027228). Step 4: Allocate and Bill to Member Agencies (Water Only) • On a quarterly basis, accumulated shared water costs will be allocated to each member agency based on approved production percentages. • Finance will perform calculations, prepare journal entries, and record allocations. • Internal billings will be issued to each agency. Step 5: Sewer Allocation (Direct Coding Method) • Sewer costs are inherently allocated through initial coding to each agency’s org code and do not require a separate allocation journal entry. Attachment 8 Page 73 of 80 • Finance will periodically review coding for accuracy and consistency. Illustrative Examples Example 1 – Direct Cost (Charged to Specific Agency): • A repair is performed on a distribution line serving only the Millview service area. • The cost is clearly identifiable to Millview. • Treatment: The full cost is charged directly to the Millview fund. Personnel remains shared. Example 2 – Shared Water Cost (Allocated): • Fuel is purchased for fleet vehicles used across all water operations. • Treatment: Code to Fund 825 → allocate via production percentages → JE + internal billing. Example 3 – Shared Sewer Cost (Direct Coding): • Chemicals used across sewer operations. • Treatment: Water Resources codes directly to City/Calpella/Hopland orgs → no separate allocation entry required. Process Flow Summary (Training Diagram) WATER: Cost → Fund 825 → Shared Pool → Finance Allocation → Journal Entry → Invoice SEWER: Cost → Fund 840 → Direct Org Coding → Review → Complete Staff Quick Reference (Cheat Sheet) If WATER: • Use Fund 825 • Code to 82527180 or 82527181 Attachment 8 Page 74 of 80 • Do NOT assign shared direct costs to agency • Finance will allocate later If SEWER: • Use Fund 840 • Code directly to agency org: o City: 84027221 o Calpella: 84027227 o Hopland: 84027228 • No later allocation needed If Unsure: • Default to shared → ask Finance This procedure ensures costs are recorded, allocated, and communicated in a consistent, transparent, and operationally efficient manner. Attachments: • Attachment 1 – Draft Chart of Accounts (Water) • Attachment 2 – Draft Chart of Accounts (Sewer) Attachment 8 Page 75 of 80 Attachment 1 – Current Chart of Accounts (Shared Water Operating) Rev 5/7/2026 Org Object Description 82527180 UVWA WATER SHARED PRODUCTION 52100 CONTRACTUAL SERVICES 82527180 UVWA WATER SHARED PRODUCTION 54100 SUPPLIES 82527180 UVWA WATER SHARED PRODUCTION 54102 SMALL TOOLS 82527180 UVWA WATER SHARED PRODUCTION 54110 SMALL VEHICLES AND EQUIPMENT 82527180 UVWA WATER SHARED PRODUCTION 54161 BACKGROUND & PHYSICALS 82527180 UVWA WATER SHARED PRODUCTION 56101 USE OF VEHICLES & EQUIPMENT 82527180 UVWA WATER SHARED PRODUCTION 56120 EQUIPMENT MAINTENANCE & REPAIR 82527180 UVWA WATER SHARED PRODUCTION 56210 FUEL & FLUIDS 82527180 UVWA WATER SHARED PRODUCTION 57100 LEARNING AND DEVELOPMENT 82527180 UVWA WATER SHARED PRODUCTION 57300 MEMBERSHIPS & SUBSCRIPTIONS 82527181 UVWA WATER SHARED DISTRIBUTION 52100 CONTRACTUAL SERVICES 82527181 UVWA WATER SHARED DISTRIBUTION 54100 SUPPLIES 82527181 UVWA WATER SHARED DISTRIBUTION 54102 SMALL TOOLS 82527181 UVWA WATER SHARED DISTRIBUTION 54110 SMALL VEHICLES AND EQUIPMENT 82527181 UVWA WATER SHARED DISTRIBUTION 54161 BACKGROUND & PHYSICALS 82527181 UVWA WATER SHARED DISTRIBUTION 56101 USE OF VEHICLES & EQUIPMENT 82527181 UVWA WATER SHARED DISTRIBUTION 56120 EQUIPMENT MAINTENANCE & REPAIR 82527181 UVWA WATER SHARED DISTRIBUTION 56210 FUEL & FLUIDS 82527181 UVWA WATER SHARED DISTRIBUTION 57100 LEARNING AND DEVELOPMENT 82527181 UVWA WATER SHARED DISTRIBUTION 57300 MEMBERSHIPS & SUBSCRIPTIONS Attachment 8 Page 76 of 80 Attachment 2 – Draft Chart of Accounts (Sewer) Rev 5/7/2026 Org Object Description 84027220 WASTEWATER SYS MGMT 52100 CONTRACTUAL SERVICES 84027220 WASTEWATER SYS MGMT 52113 PLANNING STUDIES 84027220 WASTEWATER SYS MGMT 52120 LABOR CHARGES FROM OTHER DEPAR 84027220 WASTEWATER SYS MGMT 52150 LEGAL SERVICES/EXPENSES 84027220 WASTEWATER SYS MGMT 52180 SECURITY SERVICES 84027220 WASTEWATER SYS MGMT 54100 SUPPLIES 84027220 WASTEWATER SYS MGMT 54101 POSTAGE 84027220 WASTEWATER SYS MGMT 54320 SOFTWARE 84027220 WASTEWATER SYS MGMT 54330 COMPUTER AND TECHNOLOGY 84027220 WASTEWATER SYS MGMT 55100 TELEPHONE 84027220 WASTEWATER SYS MGMT 55210 UTILITIES 84027220 WASTEWATER SYS MGMT 55220 WASTEWATER DISPOSAL 84027220 WASTEWATER SYS MGMT 56120 EQUIPMENT MAINTENANCE & REPAIR 84027220 WASTEWATER SYS MGMT 56210 FUEL & FLUIDS 84027220 WASTEWATER SYS MGMT 56300 BUILDING MAINT. & REPAIR 84027220 WASTEWATER SYS MGMT 57100 LEARNING AND DEVELOPMENT 84027220 WASTEWATER SYS MGMT 57300 MEMBERSHIPS & SUBSCRIPTIONS 84027220 WASTEWATER SYS MGMT 59100 PROPERTY TAXES PAID 84027220 WASTEWATER SYS MGMT 59101 FEES 84027220 WASTEWATER SYS MGMT 59400 OTHER EXPENSES 84027220 WASTEWATER SYS MGMT 80100 MACHINERY & EQUIPMENT 84027220 WASTEWATER SYS MGMT 94700 FINES & PENALTIES 84027221 UKIAH WASTEWATER COLLECTION 52100 CONTRACTUAL SERVICES 84027221 UKIAH WASTEWATER COLLECTION 52113 PLANNING STUDIES 84027221 UKIAH WASTEWATER COLLECTION 52150 LEGAL SERVICES/EXPENSES 84027221 UKIAH WASTEWATER COLLECTION 52180 SECURITY SERVICES 84027221 UKIAH WASTEWATER COLLECTION 53000 CLAIMS SETTLEMENT 84027221 UKIAH WASTEWATER COLLECTION 54100 SUPPLIES 84027221 UKIAH WASTEWATER COLLECTION 54101 POSTAGE 84027221 UKIAH WASTEWATER COLLECTION 54102 SMALL TOOLS 84027221 UKIAH WASTEWATER COLLECTION 54103 LAB SUPPLIES 84027221 UKIAH WASTEWATER COLLECTION 54161 BACKGROUND & PHYSICALS 84027221 UKIAH WASTEWATER COLLECTION 54320 SOFTWARE 84027221 UKIAH WASTEWATER COLLECTION 54330 COMPUTER AND TECHNOLOGY 84027221 UKIAH WASTEWATER COLLECTION 55100 TELEPHONE 84027221 UKIAH WASTEWATER COLLECTION 55210 UTILITIES 84027221 UKIAH WASTEWATER COLLECTION 56110 CITY GARAGE - PARTS 84027221 UKIAH WASTEWATER COLLECTION 56120 EQUIPMENT MAINTENANCE & REPAIR 84027221 UKIAH WASTEWATER COLLECTION 56130 EXTERNAL SERVICES 84027221 UKIAH WASTEWATER COLLECTION 56210 FUEL & FLUIDS 84027221 UKIAH WASTEWATER COLLECTION 56300 BUILDING MAINT. & REPAIR Attachment 8 Page 77 of 80 84027221 UKIAH WASTEWATER COLLECTION 56410 EQUIPMENT RENTAL - PRIVATE 84027221 UKIAH WASTEWATER COLLECTION 57100 LEARNING AND DEVELOPMENT 84027221 UKIAH WASTEWATER COLLECTION 57300 MEMBERSHIPS & SUBSCRIPTIONS 84027221 UKIAH WASTEWATER COLLECTION 58510 REIMBURSABLE JOBS 84027221 UKIAH WASTEWATER COLLECTION 59100 PROPERTY TAXES PAID 84027221 UKIAH WASTEWATER COLLECTION 59101 FEES 84027221 UKIAH WASTEWATER COLLECTION 59400 OTHER EXPENSES 84027221 UKIAH WASTEWATER COLLECTION 80100 MACHINERY & EQUIPMENT 84027221 UKIAH WASTEWATER COLLECTION 80230 INFRASTRUCTURE 84027221 UKIAH WASTEWATER COLLECTION 94700 FINES & PENALTIES 84027222 CITY WASTE CAPITAL 53000 LAWSUIT SETTLEMENT 84027225 UKIAH WASTEWATER TREATMENT 52100 CONTRACTUAL SERVICES 84027225 UKIAH WASTEWATER TREATMENT 52114 COMPLIANCE STUDIES 84027225 UKIAH WASTEWATER TREATMENT 52150 LEGAL SERVICES/EXPENSES 84027225 UKIAH WASTEWATER TREATMENT 52180 SECURITY SERVICES 84027225 UKIAH WASTEWATER TREATMENT 54100 SUPPLIES 84027225 UKIAH WASTEWATER TREATMENT 54101 POSTAGE 84027225 UKIAH WASTEWATER TREATMENT 54102 SMALL TOOLS 84027225 UKIAH WASTEWATER TREATMENT 54103 LAB SUPPLIES 84027225 UKIAH WASTEWATER TREATMENT 54161 BACKGROUND & PHYSICALS 84027225 UKIAH WASTEWATER TREATMENT 54320 SOFTWARE 84027225 UKIAH WASTEWATER TREATMENT 54330 COMPUTER AND TECHNOLOGY 84027225 UKIAH WASTEWATER TREATMENT 54700 FINES & PENALTIES 84027225 UKIAH WASTEWATER TREATMENT 55100 TELEPHONE 84027225 UKIAH WASTEWATER TREATMENT 55200 PG&E 84027225 UKIAH WASTEWATER TREATMENT 55210 UTILITIES 84027225 UKIAH WASTEWATER TREATMENT 56110 CITY GARAGE - PARTS 84027225 UKIAH WASTEWATER TREATMENT 56120 EQUIPMENT MAINTENANCE & REPAIR 84027225 UKIAH WASTEWATER TREATMENT 56125 LAB EQUIP-REPAIR & MAINT. 84027225 UKIAH WASTEWATER TREATMENT 56130 EXTERNAL SERVICES 84027225 UKIAH WASTEWATER TREATMENT 56210 FUEL & FLUIDS 84027225 UKIAH WASTEWATER TREATMENT 56300 BUILDING MAINT. & REPAIR 84027225 UKIAH WASTEWATER TREATMENT 56410 EQUIPMENT RENTAL - PRIVATE 84027225 UKIAH WASTEWATER TREATMENT 56504 FACILITY MAINTENANCE & REPAIR 84027225 UKIAH WASTEWATER TREATMENT 57100 LEARNING AND DEVELOPMENT 84027225 UKIAH WASTEWATER TREATMENT 57300 MEMBERSHIPS & SUBSCRIPTIONS 84027225 UKIAH WASTEWATER TREATMENT 58201 WATER PURCHASES 84027225 UKIAH WASTEWATER TREATMENT 58202 TREATMENT PLANT CHEMICALS 84027225 UKIAH WASTEWATER TREATMENT 58203 DISPOSAL - RECYCLED WATER OPS 84027225 UKIAH WASTEWATER TREATMENT 58204 DISPOSAL - RECYCLED WATER CAP 84027225 UKIAH WASTEWATER TREATMENT 58410 GARAGE LUBRICANTS & PARTS 84027225 UKIAH WASTEWATER TREATMENT 59100 PROPERTY TAXES PAID 84027225 UKIAH WASTEWATER TREATMENT 59101 FEES 84027225 UKIAH WASTEWATER TREATMENT 59400 OTHER EXPENSES 84027225 UKIAH WASTEWATER TREATMENT 80100 MACHINERY & EQUIPMENT 84027225 UKIAH WASTEWATER TREATMENT 80230 INFRASTRUCTURE 84027225 UKIAH WASTEWATER TREATMENT 94700 FINES & PENALTIES Attachment 8 Page 78 of 80 84027227 CALPELLA WASTEWATER 52100 CONTRACTUAL SERVICES 84027227 CALPELLA WASTEWATER 52150 LEGAL SERVICES/EXPENSES 84027227 CALPELLA WASTEWATER 52180 SECURITY SERVICES 84027227 CALPELLA WASTEWATER 52500 TRUSTEE FEES 84027227 CALPELLA WASTEWATER 54100 SUPPLIES 84027227 CALPELLA WASTEWATER 54101 POSTAGE 84027227 CALPELLA WASTEWATER 54102 SMALL TOOLS 84027227 CALPELLA WASTEWATER 54103 LAB SUPPLIES 84027227 CALPELLA WASTEWATER 54130 PW - SAFETY 84027227 CALPELLA WASTEWATER 54320 SOFTWARE 84027227 CALPELLA WASTEWATER 54330 COMPUTER AND TECHNOLOGY 84027227 CALPELLA WASTEWATER 55100 TELEPHONE 84027227 CALPELLA WASTEWATER 55210 UTILITIES 84027227 CALPELLA WASTEWATER 56120 EQUIPMENT MAINTENANCE & REPAIR 84027227 CALPELLA WASTEWATER 56130 EXTERNAL SERVICES 84027227 CALPELLA WASTEWATER 56210 FUEL & FLUIDS 84027227 CALPELLA WASTEWATER 56300 BUILDING MAINT. & REPAIR 84027227 CALPELLA WASTEWATER 56410 EQUIPMENT RENTAL - PRIVATE 84027227 CALPELLA WASTEWATER 57100 LEARNING AND DEVELOPMENT 84027227 CALPELLA WASTEWATER 57300 MEMBERSHIPS & SUBSCRIPTIONS 84027227 CALPELLA WASTEWATER 58201 WATER PURCHASES 84027227 CALPELLA WASTEWATER 58202 CHEMICALS 84027227 CALPELLA WASTEWATER 59100 PROPERTY TAXES PAID 84027227 CALPELLA WASTEWATER 59101 FEES 84027227 CALPELLA WASTEWATER 59300 REFUNDS 84027227 CALPELLA WASTEWATER 59400 OTHER EXPENSES 84027228 HOPLAND WASTEWATER 52100 CONTRACTUAL SERVICES 84027228 HOPLAND WASTEWATER 52150 LEGAL SERVICES/EXPENSES 84027228 HOPLAND WASTEWATER 52180 SECURITY SERVICES 84027228 HOPLAND WASTEWATER 52500 TRUSTEE FEES 84027228 HOPLAND WASTEWATER 54100 SUPPLIES 84027228 HOPLAND WASTEWATER 54101 POSTAGE 84027228 HOPLAND WASTEWATER 54102 SMALL TOOLS 84027228 HOPLAND WASTEWATER 54103 LAB SUPPLIES 84027228 HOPLAND WASTEWATER 54130 PW - SAFETY 84027228 HOPLAND WASTEWATER 54320 SOFTWARE 84027228 HOPLAND WASTEWATER 54330 COMPUTER AND TECHNOLOGY 84027228 HOPLAND WASTEWATER 55100 TELEPHONE 84027228 HOPLAND WASTEWATER 55210 UTILITIES 84027228 HOPLAND WASTEWATER 56120 EQUIPMENT MAINTENANCE & REPAIR 84027228 HOPLAND WASTEWATER 56130 EXTERNAL SERVICES 84027228 HOPLAND WASTEWATER 56210 FUEL & FLUIDS 84027228 HOPLAND WASTEWATER 56300 BUILDING MAINT. & REPAIR 84027228 HOPLAND WASTEWATER 56410 EQUIPMENT RENTAL - PRIVATE 84027228 HOPLAND WASTEWATER 57100 LEARNING AND DEVELOPMENT 84027228 HOPLAND WASTEWATER 57300 MEMBERSHIPS & SUBSCRIPTIONS 84027228 HOPLAND WASTEWATER 58201 WATER PURCHASES 84027228 HOPLAND WASTEWATER 58202 CHEMICALS 84027228 HOPLAND WASTEWATER 59100 PROPERTY TAXES PAID Attachment 8 Page 79 of 80 84027228 HOPLAND WASTEWATER 59101 FEES 84027228 HOPLAND WASTEWATER 59300 REFUNDS 84027228 HOPLAND WASTEWATER 59400 OTHER EXPENSES Attachment 8 Page 80 of 80