HomeMy WebLinkAboutResolution No. 4136 - FY 2026-2027 Budget AdoptResolution No. 4136
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STATE OF CALIFORNIA ) RESOLUTION NO. 4136
COUNTY OF RIVERSIDE )ss
CITY OF SAN JACINTO )
RESOLUTION OF THE CITY OF SAN JACINTO,
CALIFORNIA, ADOPTING A BUDGET FOR FISCAL YEAR
2026-2027
WHEREAS, the City of San Jacinto operates on a fiscal year calendar beginning
on July 1st of each year and ending on June 30th of the next year;
WHEREAS, the City of San Jacinto wishes to adopt a budget for the fiscal year
2026-2027 for expenditures based on estimated revenues and available fund balance
reserves; and
WHEREAS, City staff has presented an overall operating budget and capital
budget containing the General, Development Services, Special Revenue, Internal
Service, Debt Service, Capital Project, Housing Agency, Enterprise, and Successor
Agency Funds to meet the needs of the citizens of the City of San Jacinto; and
WHEREAS, the City Council has thoroughly examined and analyzed the proposed
budget in order to meet the needs of the citizens of the City of San Jacinto; and
NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City
Council of the City of San Jacinto, California as follows:
SECTION 1. The budget for Fiscal Year 2026-2027, a copy of which will be on file
in the City Clerk’s Office, is hereby adopted with projected beginning (combined) fund
balances of $99,376,177, total expenditures (excluding capital transfers out) of
$184,053,411, including total capital expenditures of $68,150,565, to be funded by
revenues (excluding capital transfers in) of $128,335,626, and the use of available fund
balance of $56,946,487. (Reference “Exhibit A”)
SECTION 2. All funds are authorized as presented in the budget document.
SECTION 3. City Manager is hereby authorized to make budget adjustments to
the adopted budget to reallocate appropriations between departmental activities and
between City funds. Only the City Council, by motion and affirmative majority vote,
through minute action or resolution, may increase or decrease the total estimated
revenues and total adopted expenditures in the FY 2026-2027 Adopted Budget.
SECTION 4. Rescind any and all previous General Fund Reserve Designations
and designate General Fund Reserves as follows: Contingency Reserve set at a
minimum of 15% of General Fund Operating Expenditures or $6,509,874 (net of projected
$2,655,929 advance to the Public Safety CFD #2003-1 fund); and a Capital Projects
Reserve of $0 (based on the estimated beginning fund balances, original appropriations
and estimated revenues).
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Resolution No. 4136
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SECTION 5. General Fund administrative overhead consisting of costs from City
Council, City Manager, City Clerk, Human Resources, Finance, and Non-departmental
services shall be allocated to program cost centers, charged on a prorated basis to cost
of funding. In all cases where a Capital Project is financed by debt, no overhead cost
allocation will be made to debt funds. In addition, overhead allocation will be limited in the
following funds:
A. Gas Tax Fund - Not to exceed 5% of revenues
B. Measure A Fund - Not to exceed 5% of revenues
C. Air Quality Improvement Fund - Not to exceed 5% of revenues
D. COPS Grant Fund - Not to exceed 0.5% of revenues
SECTION 6. Internal Service Funds for information technology, general liability,
worker’s compensation, and unemployment insurance will be allocated to funds based
on:
A. Information Technology – percentage of desktop computers
in each department or program
B. General Liability – percentage of department or program cost
C. Worker’s Compensation – percentage of payroll in each
department or program
D. Unemployment Insurance - percentage of payroll in each
department or program
SECTION 7. Continuing appropriations are authorized for Capital Project Funds
from all previous fiscal years as presented in the Construction in Progress (CIP) Schedule
of the budget. The estimated carryover of such project costs for all City funds is estimated
for June 30, 2026, at $52,256,064.
PASSED, APPROVED, and ADOPTED at a Regular Meeting of the City Council
the 16th day of June 2026, by the following vote:
AYES: Sanchez, Ayala, Ledezma, Vandever
NAYS: None
ABSENT: Ruiz
ABSTAIN: None
CITY OF SAN JACINTO:
_____________________________
Clarisa Sanchez, Mayor Pro Tem
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Resolution No. 4136
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ATTEST:
___________________________________
Julia Espinoza, City Clerk
APPROVED AS TO FORM:
BEST, BEST & KRIEGER, LLP
___________________________________
Craig Hayes, City Attorney
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Resolution No. 4136
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STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss
CITY OF SAN JACINTO )
CERTIFICATION
I, Julia Espinoza, duly appointed City Clerk of the City of San Jacinto, do hereby
certify that the foregoing Resolution No. 4136 was duly passed, approved, and adopted
at the Regular Meeting of the City Council of the City of San Jacinto on the 16th day of
June 2026, by the following vote:
AYES: Sanchez, Ayala, Ledezma, Vandever
NAYS: None
ABSENT: Ruiz
ABSTAIN: None
WITNESS MY HAND AND OFFICIAL SEAL on the 16th day of June 2026.
______________________________
Julia Espinoza, City Clerk
City of San Jacinto
Docusign Envelope ID: E32A6ABD-7179-8CEB-823C-57D4DBA94CF2
Fiscal Year 2026-2027 Budget
EXHIBIT A
Fiscal Year 2026-2027
Projected Fund Balances
2025/2026 2026/2027
Projected Proposed Proposed Proposed Projected
Fund #Fund Description Fund Balance Revenues Expenditures Adjustments Fund Balance
010 GENERAL FUND
RESERVED - Advances to Other Funds 291,129 - 291,129
RESERVED - Advances to CFD #2003-1 5,523,163 2,655,929 8,179,092
RESERVED - Capital Projects 7,065,927 (7,065,927) -
RESERVED - Contingency 6,085,972 423,902 6,509,874
UNRESERVED - Operations - 27,579,849 (33,147,387) 7,787,325
Capital Projects 500,000 5,242,400 (13,306,320) (5,344,133)
TOTAL GENERAL FUND & GF RESERVES 19,466,191 32,822,249 (46,453,707) 3,801,229 9,635,962
011 DEVELOPMENT SERVICES FUND 2,500,000 5,765,000 (2,819,251) (2,945,749) 2,500,000
012 MEASURE V 1% SALES TAX 10,000,000 8,338,000 (7,432,520) (855,480) 10,050,000
GENERAL FUND AS REPORTED 31,966,191 46,925,249 (56,705,478) - 22,185,962
017 INFORMATION TECHNOLOGY - 1,934,512 (1,934,512) -
018 WORKERS' COMP INSURANCE 500,000 305,000 (249,200) 555,800
019 UNEMPLOYMENT INSURANCE 65,779 21,500 (15,000) 72,279
020 LIABILITY INSURANCE 5,191 1,584,440 (1,604,440) (14,809)
021 GAS TAX 156,217 1,612,009 (1,616,762) 151,464
022 MEASURE "A"6,313,532 1,663,000 (5,717,771) 2,258,761
024 TRAFFIC SAFETY (403,324) 40,000 (379,460) (742,784)
025 LLPD #1 1,192 663,913 (2,056,407) (1,391,302)
027 ROAD MAINT/REHAB 3,849,225 1,610,213 (5,057,338) 402,100
028 PARK DEVELOPMENT 36,889 820 - 37,709
029 CDBG - 212,498 (212,498) -
032 PARKWAY DEVELOPMENT 19,835 440 - 20,275
034 CFD 2003-1 POLICE/FIRE (owed to General Fund)(5,523,163) 4,293,782 (6,949,711) (8,179,092)
038 UNDERGROUND UTILITY 1,414,946 31,500 - 1,446,446
039 FLOOD CONTROL 2,241,547 6,682,668 (19,885,434) (10,961,219)
041 TRAFFIC SIGNALIZATION 169,395 3,775 - 173,170
042 AD 87-1 DEBT (owed to General Fund & RDA)(266,706) 3,775 (2,310) (265,241)
045 CFD #2002-1 DEBT 3,833,469 1,626,458 (1,522,561) 3,937,366
056 CSA 152 (207,397) 490,000 (502,257) (219,654)
060 ASSET FORFEITURE - STATE 125,508 2,800 - 128,308
061 ASSET FORFEITURE - FEDERAL 38,989 870 - 39,859
062 PROP 172 FUND 84,812 492,456 (492,456) 84,812
063 AIR QUALITY IMPROVEMENT 183,958 75,650 (1,632) 257,976
064 COPS (93,732) 200,000 (176,000) (69,732)
072 HIGHWAY 79 RELINQUISHMENT 1 - - 1
074 CAR POOL MITIGATION 502,725 11,200 - 513,925
075 LOCAL TRANSPORTATION 20,179 450 - 20,629
076 REGIONAL TRANSPORTATION 13,172 390 - 13,562
077 PUBLIC BUILDING 3,345 75 - 3,420
083 TUMF ROAD PROJECTS (664,978) 12,180,753 (12,180,752) (664,977)
084 AMR COMPLIANCE FINES FUND - 20,000 (20,000) -
102 SPECIAL DISTRICT ADMIN (20,680) 350,000 (262,518) 66,802
103 DIF: ADMINISTRATION 38,410 5,775 - 44,185
111 DIF: POLICE FACILITIES 388,712 57,900 - 446,612
116 DIF: FIRE FACILITIES 592,206 68,300 - 660,506
122 DIF: PARK FACILITIES 972,708 174,100 - 1,146,808
125 DIF: PARK LAND ACQUISITION 1,592,074 330,500 - 1,922,574
128 DIF: PARK LAND IMPROVEMENTS 2,141,725 382,250 - 2,523,975
131 DIF: COMMUNITY AMENITIES 162,101 3,600 (17,322) 148,379
132 DIF: ART IN PUBLIC PLACES 235,549 24,750 (125,000) 135,299
Docusign Envelope ID: E32A6ABD-7179-8CEB-823C-57D4DBA94CF2
Fiscal Year 2026-2027 Budget
EXHIBIT A
Fiscal Year 2026-2027
Projected Fund Balances
2025/2026 2026/2027
Projected Proposed Proposed Proposed Projected
Fund #Fund Description Fund Balance Revenues Expenditures Adjustments Fund Balance
135 DIF: GOVERNMENT SERVICES FACILITIES 729,864 120,600 - 850,464
141 DIF: STREETS 2,494,053 424,750 (392,334) 2,526,469
146 DIF: BIKEWAYS 114,824 15,350 (98,880) 31,294
149 DIF: TRAFFIC SIGNALS 626,440 78,000 (600,711) 103,729
195 EQUIPMENT REPLACEMENT FUND 1,190,550 110,000 (157,207) 1,143,343
199 CAPITAL PROJECTS - 68,150,565 (68,150,565) -
201 CFD 2003-2 SEWER LIFT STN - 23,000 (23,000) -
3XX LLPD #2 ZONES 11,989,295 5,887,000 (9,640,623) 8,235,672
4XX CFD MAINTENANCE ZONES 1,066,510 1,609,800 (631,760) 2,044,550
7XX AD 2003-1 ZONES 11,416,784 1,635,000 (3,165,750) 9,886,034
FUND BALANCES - GENERAL GOVERNMENT FUNDS 80,117,922 162,141,436 (200,547,649) - 41,711,709
179 HOUSING AUTHORITY FUND 623,896 7,850 (8,000) - 623,746
FUND BALANCES - HOUSING AUTHORITY FUNDS 623,896 7,850 (8,000) - 623,746
048 SAN JACINTO POWER - CCA 7,526,602 23,496,650 (27,609,175) 3,414,077
050 WATER ENTERPRISE 6,803,464 7,763,600 (22,067,491) (7,500,427)
051 WATER CAPITAL FUND 1,195,562 51,250 (185,627) 1,061,185
052 WATER RESERVE FUND 1,434,382 776,300 - 2,210,682
053 SEWER CAPITAL IMPROVEMENTS 233,329 44,350 - 277,679
055 SEWER ENTERPRISE 961,008 1,643,000 (2,400,385) 203,623
FUND BALANCES - ENTERPRISE FUNDS 18,154,347 33,775,150 (52,262,678) - (333,181)
FUND BALANCES - TOTAL CITY 98,896,165 195,924,436 (252,818,327) - 42,002,274
186 SA - SJ PROJECT 399,119 4,850 (29,333) - 374,636
187 SA - SJ DEBT 31,254 555,795 (585,018) - 2,031
189 SA - SJ LOW-MOD 49,639 1,110 - - 50,749
FUND BALANCES - SUCCESSOR AGENCY FUNDS 480,012 561,755 (614,351) - 427,416
Docusign Envelope ID: E32A6ABD-7179-8CEB-823C-57D4DBA94CF2