City Council - Special Meeting

CITY COUNCIL Mayor Edwin Okamura Vice Mayor Sarah Donnelly Council Member Rick Dolk Council Member Lisa Duke Council Member Walt Stanish MINUTES RIO VISTA CITY COUNCIL MEETING AGENDA WEDNESDAY, MAY 21, 2025 5:00 P.M. - SPECIAL MEETING CITY HALL COUNCIL CHAMBERS 1 MAIN STREET RIO VISTA, CALIFORNIA 94571 COUNCIL MEMBER STANISH TELECONFERENCING FROM: AV. PLAYA GRANDE NO. 1 COL. CENTRO CABO SAN LUCAS, BCS, C.P. 23450 MEXICO ZOOM* MEETING ID (CLICK TO JOIN): 986 3115 4749 1. CALL TO ORDER, ROLL CALL & PLEDGE OF ALLEGIANCE Mayor Okamura called the special meeting to order at 5:00 p.m. Roll call vote found the following members present: Council Members Dolk and Duke, Vice Mayor Donnelly, and Mayor Okamura in attendance at 1 Main Street, Rio Vista, CA 94751; and Council Member Stanish in attendance via teleconference from Av. Pia ya Grande, No. 1 Col. Centro, Caba San Lucas, BCS, C. P. 23450 Mexico. Mayor Okamura led the pledge of allegiance. 2. PUBLIC COMMENT (Time Limit - 5 minutes per speaker) Members of the audience may comment on item(s) listed on this agenda (Government Code section 54954.3 (a)) . Each person will be allowed five minutes , or less, if a large number of requests are received on a particular subject, all subject to the Mayor's direction. If you wish to offer public comment, please complete a speaker form (optional) and deliver it to the City Clerk prior to the start of the meeting. When your name is called or you are recognized by the Mayor, please stand, make your way to the podium, and present your comments. One public comment was made. 3. DISCLOSURE OF EX PARTE COMMUNICATIONS City Council Members should disclose any communications they have had on applicable agenda items at this time. None. Special Meeting: Rio Vista City Council - May 21, 2025 Minutes Page 1 of 3

4. BUDGET WORKSHOP - Following presentation from staff regarding the Operating Budget and the Measure K Oversight Committee's recommendation, City Council will hold a discussion and provide direction on the Fiscal Year 2025/26 Budget. Finance Director Jen Lee presented the staff report to City Council. With regard to the Fiscal Year 2025/26 Budget to be considered for adoption at a future meeting, City Council directed staff to : • Reduce the 2025/26 proposed Cannabis Fees Gross Receipts by $20,000 to reflect the potential revocation of the Haze Conditional Use Permit. • Reduce the proposed transfer of Transient Occupancy Tax Fund to Promotion of Commerce and Tourism from $35,000 to $30,000 There was City Council consensus to approve the Measure K Oversight Committee's recommendation to fund the proposed $2,500,000 Roadway Improvement Project by an lnterfund Loan from Municipal Improvement Fund 056 in Fiscal Year 2025/26 with a repayment schedule of principal and interest, using $500,000 per year of Measure K revenue, over the next five years, to repay the annual principal. Finance Director Jen Lee advised she will prepare an amortization schedule of the $2. 5 million loan. City Council expressed their support for the following to be included in the Fiscal Year 2025/26 Budget to be considered for adoption at a future meeting: • $340,000 for shade structures at City parks • $275,000 for a Public Works Corp Yard modular building • Addition of a door between the two rooms in the Community Event Center • Addition of a roll-up glass door to replace the existing roll-up door at the Community Event Center • Reservations software • Siding and new signage for the exterior of the Community Event Center • $30,000 grant match for electric truck for Public Works Department • $30,000 landscape improvement for Promenade • $30,000 branding implementation • $174,000 replacement of two Police vehicles Regarding the proposed Airport Road Tree Planting Project, City Council requested staff bring more information including a cost breakdown of trees and irrigation, as well as information about a potential "adopt a tree" program. City Council requested a future agenda item regarding speed mitigation on Airport Road. There was consensus to refer to 45 Main Street as "Community Event Center." There were two public comments. Special Meeting: Rio Vista City Council - May 21 , 2025 Minutes Page 2 of 3

5. ADJOURNMENT Mayor Okamura adjourned the meeting at 7:33 p.m. Special Meeting: Rio Vista City Council - May 21, 2025 Minutes Page 3 of 3

Special Meeting: Rio Vista City Council – May 21, 2025 Agenda Page 1 of 2 RIO VISTA CITY COUNCIL MEETING AMENDED* AGENDA WEDNESDAY, MAY 21, 2025 5:00 P.M. – SPECIAL MEETING CITY HALL COUNCIL CHAMBERS 1 MAIN STREET RIO VISTA, CALIFORNIA 94571 COUNCIL MEMBER STANISH TELECONFERENCING FROM: AV. PLAYA GRANDE NO. 1 COL. CENTRO CABO SAN LUCAS, BCS, C.P. 23450 MEXICO ZOOM* MEETING ID (CLICK TO JOIN): 986 3115 4749 1. CALL TO ORDER, ROLL CALL & PLEDGE OF ALLEGIANCE 2. PUBLIC COMMENT (Time Limit – 5 minutes per speaker) Members of the audience may comment on item(s) listed on this agenda (Government Code section 54954.3 (a)). Each person will be allowed five minutes, or less, if a large number of requests are received on a particular subject, all subject to the Mayor’s direction. If you wish to offer public comment, please complete a speaker form (optional) and deliver it to the City Clerk prior to the start of the meeting. When your name is called or you are recognized by the Mayor, please stand, make your way to the podium, and present your comments. 3. DISCLOSURE OF EX PARTE COMMUNICATIONS City Council Members should disclose any communications they have had on applicable agenda items at this time. 4. BUDGET WORKSHOP - Following presentation from staff regarding the Operating Budget and the Measure K Oversight Committee’s recommendation, City Council will hold a discussion and provide direction on the Fiscal Year 2025/26 Budget. 5. ADJOURNMENT *The Preliminary Budget document attached was updated on May 20, subsequent to the original posting on May 19, with corrections to typos on pages 6 and 29. *The public may participate and provide public comments in person or via Zoom Meeting. Please be advised that when all Council Members are attending the meeting in person, the Zoom option is provided as a courtesy to the public. If, for any reason, there are technical difficulties, the City Council meeting will continue in person, provided there is quorum at the meeting. Disclosable public records related to an open session item on a meeting agenda distributed by the City of Rio Vista to the Rio Vista City Council are available on the City’s website and at City Hall for public review 72 hours prior to a regular meeting and 24 hours prior to a special meeting or, in the event information is delivered to the Council less than 72 or CITY COUNCIL Mayor Edwin Okamura Vice Mayor Sarah Donnelly Council Member Rick Dolk Council Member Lisa Duke Council Member Walt Stanish

Special Meeting: Rio Vista City Council – May 21, 2025 Agenda Page 2 of 2 24 hours prior to an open meeting, as soon as it is so delivered. To arrange for alternative agenda document format or to arrange aid or services to modify or accommodate persons with a disability to participate in a public meeting contact the City Clerk’s Office 48 hours in advance of the meeting date by calling 707-374-6451. Pursuant to applicable laws and regulations, including without limitation, California Government Code Section 65009 and or California Public Resources Code Section 21177, if you wish to challenge in court any of the above decisions (including any action regarding planning, zoning and/or environmental decisions), you may be limited to raising only those issues you or someone else raised at the public hearing(s) described in this notice/agenda, or in written correspondence delivered to the City at, or prior to, the public hearing. CERTIFICATION OF POSTING – I, Jen Schultz, City Clerk for the City of Rio Vista, declare that the foregoing amended agenda was posted and available for review on May 20, 2025, on the City’s website and at City Hall, 1 Main Street, Rio Vista, California, in accordance with Government Code §54954.2(a). /s/Jennifer Schultz Jennifer Schultz, City Clerk

ANNUAL BUDGET CITY OF RIO VISTA, CALIFORNIA FISCAL YEAR 2025-2026 Preliminary Budget Study Session May 21, 2025

Fund Description Estimated Fund Balance 7/1/25 Revenues Transfers In Total Revenues Transfers Out Operating Expenses Debt Service Capital Outlay Capital Improvements Total Expenditures Estimated Fund Balance 6/30/26 Fund Balance Increase /(Decrease) GENERAL FUND 002 Measure O (0) 1,276,000 1,276,000 (1,276,000) (1,276,000) 0 0 003 Measure K 400,000 1,729,000 2,500,000 4,229,000 - (2,500,000) (2,500,000) 2,129,000 1,729,000 004 Public Art Fund 171,760 15,000 15,000 (15,000) (15,000) 171,760 - 010 General Fund 8,938,723 7,838,980 457,525 8,296,505 (8,000) (9,329,368) (127,525) - - (9,464,893) 7,770,335 (1,168,388) General Fund Subtotal 9,510,484 10,858,980 2,957,525 13,816,505 (8,000) (10,620,368) (127,525) - (2,500,000) (13,255,893) 10,071,096 560,612 022 General Plan 10,175 7,722 7,722 (5,000) (5,000) 12,897 2,722 052 Transient Occupancy Tax 42,116 20,030 20,030 (35,000) (35,000) 27,146 (14,970) Total General Fund per Audit Report 9,562,774 10,886,731 2,957,525 13,844,256 (8,000) (10,660,368) (127,525) - (2,500,000) (13,295,893) 10,111,138 *** 548,364 CAPITAL OUTLAY FUNDS 012 Vehicle Replacement 14,147 25,000 103,000 128,000 - (128,024) - - (128,024) 14,123 (24) 050 Storm Drain (113,279) 31,000 31,000 - (52,477) - (52,477) (134,755) **** (21,477) 051 Capital Projects 2,086,688 791,040 676,769 1,467,809 (1,812,712) - (1,467,809) (3,280,521) 273,976 (1,812,712) 053 Roadway Impact 867,615 5,000 5,000 (400,000) (400,000) 472,615 (395,000) 054 Parks and Recreation 1,329,449 207,640 - 207,640 (96,799) - (60,000) (156,799) 1,380,291 50,842 056 Municipal Improvements 8,557,786 360,800 - 360,800 (2,922,525) - (928,904) (3,851,429) 5,067,158 (3,490,629) 060 Hazardous Waste 441,692 135,360 135,360 (214,802) (214,802) 362,250 (79,442) 065 Landfill Closure 2,482,795 620,000 620,000 (280,000) (325,377) (605,377) 2,497,419 14,623 076 Army Base 35,027 - - - (3,584) (3,584) 31,443 (3,584) Total Capital Outlay Funds 15,701,922 2,175,840 779,769 2,955,609 (5,112,036) (996,240) (128,024) (988,904) (1,467,809) (8,693,011) 9,964,519 (5,737,403) DEBT SERVICE 040 Firehouse Bonds 2,052 - - - - 2,052 - Total Debt Service Fund 2,052 - - - - - - - - - 2,052 - SPECIAL REVENUE FUNDS 017 Law Enforcement Grant 92,604 191,500 191,500 (230,000) - (230,000) 54,104 (38,500) 018 Asset Forfeiture 1,298 2 2 - - 1,300 2 025 Gas Tax 154,909 558,499 - 558,499 (84,970) (553,891) - - (638,861) 74,547 (80,362) 031 Developers Revolving 23,886 - - - - 23,886 - 033 Commercial Rehabilitation Loan 45,649 - - - - 45,649 - 034 CDBG Housing Rehabilitation 44,680 - - - - 44,680 - 038 Personnel Services District - Fire 383,889 676,728 676,728 (78,000) (682,404) (760,404) 300,213 (83,676) 039 Personnel Services District - Police 308,724 676,729 - 676,729 - (590,504) - (90,000) - (680,504) 304,949 (3,775) 055 Liberty Main & Operation Svc District 2,459,397 744,915 744,915 (686,191) - (686,191) 2,518,121 58,724 Total Special Revenue Funds 3,515,035 2,848,373 - 2,848,373 (162,970) (2,742,990) - (90,000) - (2,995,960) 3,367,448 (147,587) City of Rio Vista BUDGET SUMMARIES AppropriationsResources City of Rio Vista Appendix 3Page 2 of 96

Fund Description Estimated Fund Balance 7/1/25 Revenues Transfers In Total Revenues Transfers Out Operating Expenses Debt Service Capital Outlay Capital Improvements Total Expenditures Estimated Fund Balance 6/30/26 Fund Balance Increase /(Decrease) City of Rio Vista BUDGET SUMMARIES AppropriationsResources City of Rio Vista Appendix 3 ENTERPRISE FUNDS* 032 Transit 536,354 899,230 8,000 907,230 (12,000) (695,030) (200,200) - (907,230) 536,355 0 075 Business Park 481,787 12,900 - 12,900 (50,000) (71,425) (50,000) - (171,425) 323,263 (158,525) 080 Water System 2,364,795 4,251,806 - 4,251,806 (1,976,360) (2,984,737) (330,727) (35,000) (239,286) (5,566,111) 1,050,490 (1,314,304) 081 Water Project - Capital Outlay - - 1,751,360 1,751,360 - (351,360) (351,360) 1,400,000 1,400,000 084 Airport (828,707) 573,543 - 573,543 - (242,686) (20,257) - (320,000) (582,943) (838,108) ** (9,400) 085 Beach Facility 2,850,513 3,466,294 3,466,294 (2,331,300) (2,876,506) (107,713) - - (5,315,519) 1,001,289 (1,849,224) 086 NW Facility 277,032 3,725,857 12,000 3,737,857 (957,000) (2,689,577) (97,349) - - (3,743,926) 270,963 (6,069) 087 NW Sewer Project - Capital Outlay - - 957,000 957,000 - - - 957,000 957,000 088 Beach Sewer Project - Capital Outlay - - 4,144,012 4,144,012 (3,812,712) (3,812,712) 331,300 331,300 Total Enterprise Funds 5,681,775 12,929,630 6,872,372 19,802,002 (5,326,660) (9,559,961) (556,046) (285,200) (4,723,358) (20,451,226) 5,032,552 (649,223) CUSTODIAL FUNDS 041 Community Facilities District 2006-1 462,923 522,701 522,701 (49,382) (473,319) (522,701) 462,923 0 044 Riverwalk CFD 65,865 - - (12,000) (12,000) 53,865 (12,000) 049 Community Facilities District 2004-1 272,060 308,501 308,501 (42,332) (266,169) (308,500) 272,060 0 095 Liberty CFD 1,388,107 819,708 819,708 (47,309) (772,400) (819,709) 1,388,107 (0) Total Custodial Funds 2,188,954 1,650,910 - 1,650,910 - (151,022) (1,511,888) - - (1,662,910) 2,176,954 (12,000) Grand Total 36,652,513 30,491,485 10,609,666 41,101,150 (10,609,666) (24,110,581) (2,323,483) (1,364,104) (8,691,167) (47,098,999) 30,654,664 (5,997,849) ****Balance due to Landfill Closure fund $123,075. Per City Council direction on 7/9/24 , principal and interest payments are waived until such time it is deemed the Storm Drain Fund has sufficient funds available for repayment. ***General Fund Balance in Audited Financial Statements include Public Art, Transient Occupancy Tax, and General Plan funds. * Enterprise funds use Working Capital, rather than fund Balance, which is the industry standard terminology for available Fund Balance for Enterprise Funds. It is the difference between the current assets and current liabilities. **Balance due to general fund of $801,656, due to Muni Improvement fund $153,507, due to Beach Facility $38,705, due to Water fund $38,704. Total Interfund Advances is $1,032,572. Per City Council direction on 3/15/16, principal and interest payments are waived until such time it is deemed the Airport Fund has sufficient funds available for repayment.Page 3 of 96

Revenues Expenditures Revenues Expenditures GENERAL FUND 002 Measure O -$ 1,366,000$ (1,366,000)$ (0)$ 1,276,000$ (1,276,000)$ 0$ 003 Measure K - 400,000 - 400,000 4,229,000 (2,500,000) 2,129,000 004 Public Art Fund 171,760 - - 171,760 15,000 (15,000) 171,760 010 General Fund 9,296,294 8,157,582 (8,515,152) 8,938,723 8,296,505 (9,464,893) 7,770,335 Subtotal General Fund 9,468,054 9,923,582 (9,881,153) 9,510,484 13,816,505 (13,255,893) 10,071,096 022 General Plan 11,960 6,216 (8,000) 10,175 7,722 (5,000) 12,897 052 Transient Occupancy Tax 47,101 30,015 (35,000) 42,116 20,030 (35,000) 27,146 Total General Fund per Audit Report 9,527,114 9,959,813 (9,924,153) 9,562,774 13,844,256 (13,295,893) 10,111,138 CAPITAL OUTLAY FUNDS 012 Vehicle Replacement 72,568 128,006 (186,427) 14,147 128,000 (128,024) 14,123 050 Storm Drain (93,473) 31,000 (50,806) (113,279) 31,000 (52,477) (134,755) 051 Capital Projects 2,236,688 74,447 (224,447) 2,086,688 1,467,809 (3,280,521) 273,976 053 Roadway Impact 859,615 28,000 (20,000) 867,615 5,000 (400,000) 472,615 054 Parks and Recreation 1,179,959 149,490 - 1,329,449 207,640 (156,799) 1,380,291 056 Municipal Improvements 8,190,603 658,013 (290,830) 8,557,786 360,800 (3,851,429) 5,067,158 060 Hazardous Waste 507,951 143,000 (209,259) 441,692 135,360 (214,802) 362,250 065 Landfill Closure 2,392,171 660,000 (569,375) 2,482,795 620,000 (605,377) 2,497,419 076 Army Base 31,315 7,010 (3,298) 35,027 - (3,584) 31,443 Total Capital Outlay Funds 15,377,398 1,878,966 (1,554,443) 15,701,922 2,955,609 (8,693,011) 9,964,519 DEBT SERVICE FUND 040 Firehouse Bonds 2,052 1 - 2,052 - - 2,052 Total Debt Service Fund 2,052 1 - 2,052 - - 2,052 SPECIAL REVENUE FUNDS 017 Law Enforcement Grant 72,677 199,927 (180,000) 92,604 191,500 (230,000) 54,104 018 Asset Forfeiture 1,296 2 - 1,298 2 - 1,300 025 Gas Tax 360,307 553,653 (759,051) 154,909 558,499 (638,861) 74,547 031 Developers Revolving 48,874 12 (25,000) 23,886 - - 23,886 033 Commercial Rehabilitation Loan 27,935 17,714 - 45,649 - - 45,649 034 CDBG Housing Rehabilitation 49,859 30 (5,209) 44,680 - - 44,680 038 Personnel Services District - Fire 376,803 746,169 (739,082) 383,889 676,728 (760,404) 300,213 039 Personnel Services District - Police 251,099 643,797 (586,173) 308,724 676,729 (680,504) 304,949 055 Liberty Main & Operation Svc District 2,391,888 723,870 (656,362) 2,459,397 744,915 (686,191) 2,518,121 091 Street Projects - 0 - 0 - - 0 Total Special Revenue Funds 3,580,738 2,885,173 (2,950,876) 3,515,035 2,848,373 (2,995,960) 3,367,448 ENTERPRISE FUNDS 032 Transit 484,802 998,485 (946,933) 536,354 907,230 (907,230) 536,355 075 Business Park 686,686 (35,196) (169,702) 481,787 12,900 (171,425) 323,263 080 Water System 2,068,360 3,542,850 (3,246,415) 2,364,795 4,251,806 (5,566,111) 1,050,490 081 Water Project - Capital Outlay - 50,000 (50,000) - 1,751,360 (351,360) 1,400,000 084 Airport (782,726) 435,924 (481,905) (828,707) 573,543 (582,943) (838,108) 085 Beach Facility 2,841,431 2,979,673 (2,970,590) 2,850,513 3,466,294 (5,315,519) 1,001,289 086 NW Facility 402,771 2,496,757 (2,622,496) 277,032 3,737,857 (3,743,926) 270,963 087 NW Sewer Project - Capital Outlay - - - - 957,000 - 957,000 088 Beach Sewer Project - Capital Outlay - 100,000 (100,000) - 4,144,012 (3,812,712) 331,300 Total Enterprise Funds 5,701,323 10,568,493 (10,588,042) 5,681,775 19,802,002 (20,451,226) 5,032,552 CUSTODIAL FUNDS 041 Community Facilities District 2006-1 467,678 522,711 (527,466) 462,923 522,701 (522,701) 462,923 044 Riverwalk CFD 65,865 - - 65,865 - (12,000) 53,865 049 Community Facilities District 2004-1 263,745 308,506 (300,190) 272,060 308,501 (308,500) 272,060 095 Liberty CFD 1,382,632 819,714 (814,239) 1,388,107 819,708 (819,709) 1,388,107 Total Custodial Funds 2,179,919 1,650,930 (1,641,895) 2,188,954 1,650,910 (1,662,910) 2,176,954 TOTAL FUNDS 36,368,544$ 36,652,513$ 30,654,664$ CITYWIDE FUND BALANCE SUMMARY Fund No. Fund Name Fund Balance at 6/30/24 FY 24/25 Projected Fund Balance at 6/30/25 FY 25/26 Proposed Fund Balance at 6/30/26 City of Rio Vista City of Rio Vista Citywide SummariesPage 4 of 96

FY 22/23 Audited FY 23/24 Audited FY 24/25 Projected FY 25/26 Proposed Restricted 017 Law Enforcement Grant 63,682$ 72,677$ 92,604$ 54,104$ 018 Asset Forfeiture 1,294 1,296 1,298 1,300 025 Gas Tax 332,379 360,307 154,909 74,547 031 Developers Revolving 5,522 48,874 23,886 23,886 033 Commercial Rehabilitation Loan 60,314 27,935 45,649 45,649 034 CDBG Housing Rehabilitation 65,992 49,859 44,680 44,680 038 Personnel Services District - Fire 287,553 376,803 383,889 300,213 039 Personnel Services District - Police 192,404 251,099 308,724 304,949 040 Firehouse Bonds 2,051 2,052 2,052 2,052 051 Capital Projects 2,216,488 2,236,688 2,086,688 273,976 076 Army Base 32,543 31,315 35,027 31,443 Total Restricted 3,260,224 3,458,905 3,179,406 1,156,799 Committed 012 Vehicle Replacement 199,113 72,568 14,147 14,123 Total Committed 199,113 72,568 14,147 14,123 Assigned 002 Measure O - - (0) 0 003 Measure K - - 400,000 2,129,000 004 Public Art Fund 171,760 171,760 171,760 171,760 022 General Plan 120,563 11,960 10,175 12,897 050 Storm Drain 41,823 (93,473) (113,279) (134,755) 052 Transient Occupancy Tax 47,023 47,101 42,116 27,146 053 Roadway Impact 848,016 859,615 867,615 472,615 054 Parks and Recreation 751,942 1,179,959 1,329,449 1,380,291 055 Liberty Main & Operation Svc District 2,054,230 2,391,888 2,459,397 2,518,121 056 Municipal Improvements 7,530,346 8,190,603 8,557,786 5,067,158 060 Hazardous Waste 510,667 507,951 441,692 362,250 065 Landfill Closure 2,052,201 2,392,171 2,482,795 2,497,419 Total Assigned 14,128,571 15,659,535 16,649,507 14,503,900 Unassigned 010 General Fund 9,186,751 9,296,294 8,938,723 7,770,335 Total Unassigned 9,186,751 9,296,294 8,938,723 7,770,335 Percent of Appropriations 115.66% 120.41% 104.97% 82.10% Total Governmental Fund Balance, End of Year 26,774,659$ 28,487,302$ 28,781,784$ 23,445,158$ GOVERNMENTAL FUNDS Citywide SummariesPage 5 of 96

FY 22/23 Audited FY 23/24 Audited FY 24/25 Budget FY 24/25 Projected FY25/26 Proposed Budget % Change Revenues Taxes 9,967,992$ 10,523,936$ 11,182,003$ 11,200,658$ 12,718,150$ 13.74% Licenses and Permits 2,397,406 2,881,153 2,674,707 1,965,208 2,213,201 -17.25% Fines, Forfeitures and Penalties 121,813 118,361 89,652 127,159 109,750 22.42% Use of Money and Property 842,412 1,487,028 1,142,010 1,741,724 986,969 -13.58% Intergovernmental Revenues 1,706,865 2,202,509 2,756,299 1,737,083 2,454,243 -10.96% Charges for Services 9,016,155 9,106,805 8,924,125 9,082,553 11,704,815 31.16% Other Revenue 421,117 115,592 137,538 140,060 304,357 121.29% Total Revenues 24,473,760 26,435,383 26,906,335 25,994,445 30,491,485 13.32% Other Financing Sources Proceeds from long-term debt - - - - - - Transfers In 7,628,080 2,031,198 5,859,802 948,932 10,609,666 81.06% Total Resources 32,101,840 28,466,581 32,766,138 26,943,377 41,101,150 25.44% Expenditures Salaries & Benefits 6,785,905 6,583,438 7,354,777 7,214,450 8,434,249 14.68% Insurance 615,081 735,270 995,668 980,143 856,060 -14.02% Professional Services 613,403 602,822 704,714 720,382 758,040 7.57% Contract Services 7,921,362 8,573,878 9,855,532 8,980,949 9,245,091 -6.19% Lease/Rent Expense 36,218 45,286 87,166 87,166 87,783 0.71% Maintenance & Repair 1,281,179 1,118,142 1,616,021 1,301,831 1,502,567 -7.02% Supplies & Materials 1,156,224 1,030,282 1,323,622 1,136,652 1,468,104 10.92% Training, Conferences & Meetings 53,947 60,140 93,400 66,432 98,050 4.98% Utilities 1,211,341 1,495,033 1,179,228 1,269,778 1,341,107 13.73% Debt Service Expense 2,046,947 1,922,638 2,383,747 2,383,747 2,323,483 -2.53% Misc. Expense 418,062 222,242 317,701 288,901 319,530 0.58% Total Expenditures 22,139,668 22,389,173 25,911,576 24,430,432 26,434,064 2.02% CIP & Capital Outlay 990,226 2,045,264 8,398,646 1,280,045 10,055,270 19.72% Other Financing Uses Transfers Out 7,628,080 2,031,198 5,859,802 948,932 7,921,366 35.18% Transfers Out - Capital Reserve 50,000 - - - 2,688,300 - Total Use of Resources 30,807,974 26,465,635 40,170,024 26,659,408 47,098,999 17.25% Annual Surplus (Shortfall) 1,293,867$ 2,000,946$ (7,403,886)$ 283,969$ (5,997,849)$ 18.99% Estimated Beg. Fund Balance 32,847,289 34,141,156 36,368,544 36,368,544 36,652,513 0.78% Estimated Ending Fund Balance 34,141,156$ 36,368,544$ 28,964,658$ 36,652,513$ 30,654,664$ 5.83% CITYWIDE OPERATING BUDGET SUMMARY City of Rio Vista Citywide Summaries Page 6 of 96

General Fund Enterprise Funds Special Revenue Funds Debt Service Fund Capital Outlay Funds Fiduciary Funds Total All Funds Revenues Taxes 8,700,972$ -$ 2,366,398$ -$ -$ 1,650,780$ 12,718,150$ Licenses and Permits 1,249,761 - - - 963,440 - 2,213,201 Fines, Forfeitures and Penalties 20,400 89,350 - - - - 109,750 Use of Money and Property 328,744 388,593 29,502 - 240,000 130 986,969 Intergovernmental Revenues - 1,205,730 452,473 - 796,040 - 2,454,243 Charges for Services 307,498 11,245,958 - - 151,360 - 11,704,815 Other Revenue 279,357 - - - 25,000 - 304,357 Total Revenues 10,886,731 12,929,630 2,848,373 - 2,175,840 1,650,910 30,491,485 Other Financing Sources Proceeds from long-term debt - - - - - - - Transfers In 2,957,525 6,872,372 - - 779,769 - 10,609,666 Total Resources 13,844,256 19,802,002 2,848,373 - 2,955,609 1,650,910 41,101,150 Expenditures Salaries & Benefits 4,482,111 2,869,717 894,774 - 172,345 15,301 8,434,249 Insurance 306,921 497,430 46,045 - 5,664 - 856,060 Professional Services 441,401 178,675 23,943 - 21,780 92,242 758,040 Contract Services 3,990,464 3,148,999 1,396,431 - 679,500 29,697 9,245,091 Lease/Rent Expense 35,793 50,340 650 - 1,000 - 87,783 Maintenance & Repair 445,545 956,422 93,100 - 7,500 - 1,502,567 Supplies & Materials 397,796 795,553 164,823 - 96,150 13,782 1,468,104 Training, Conferences & Meetings 62,750 25,000 - - 10,300 - 98,050 Utilities 314,157 911,075 113,875 - 2,000 - 1,341,107 Debt Service Expense 127,525 556,046 - - 128,024 1,511,888 2,323,483 Misc. Expense 183,430 126,750 9,350 - - - 319,530 Total Expenditures 10,787,893 10,116,008 2,742,990 - 1,124,264 1,662,910 26,434,064 CIP & Capital Outlay 2,500,000 5,008,558 90,000 - 2,456,712 - 10,055,270 Other Financing Uses Transfers Out 8,000 2,638,360 162,970 - 5,112,036 - 7,921,366 Contribution Section 115 Trust - 2,688,300 - - - - 2,688,300 Total Use of Resources 13,295,893 20,451,226 2,995,960 - 8,693,011 1,662,910 47,098,999 Annual Surplus (Shortfall) 548,364 (649,223) (147,587) - (5,737,403) (12,000) (5,997,849) Estimated Beg. Balance -7/1/25 9,562,774 5,681,775 3,515,035 2,052 15,701,922 2,188,954 36,652,513 Estimated Fund Balance - 6/30/26 10,111,138$ 5,032,552$ 3,367,448$ 2,052$ 9,964,519$ 2,176,954$ 30,654,664$ SUMMARY OF ACTIVITIES BY FUND TYPE Citywide SummariesPage 7 of 96

Measure O Measure K Public Art Fund General Fund General Plan Transient Occupancy Tax Total General Funds Revenues Taxes 1,276,000$ 1,729,000$ -$ 5,675,972$ -$ 20,000$ 8,700,972$ Licenses and Permits - - 15,000 1,234,761 - - 1,249,761 Fines, Forfeitures and Penalties - - - 20,400 - - 20,400 Use of Money and Property - - - 328,214 500 30 328,744 Intergovernmental Revenues - - - - - - - Charges for Services - - - 300,276 7,222 - 307,498 Other Revenue - - - 279,357 - - 279,357 Total Revenues 1,276,000 1,729,000 15,000 7,838,980 7,722 20,030 10,886,731 Other Financing Sources Proceeds from long-term debt - - - - - - - Transfers In - 2,500,000 - 457,525 - - 2,957,525 Total Resources 1,276,000 4,229,000 15,000 8,296,505 7,722 20,030 13,844,256 Expenditures Salaries & Benefits 1,276,000 - - 3,206,112 - - 4,482,111 Insurance - - - 306,921 - - 306,921 Professional Services - - - 441,401 - - 441,401 Contract Services - - - 3,950,464 5,000 35,000 3,990,464 Lease/Rent Expense - - - 35,793 - - 35,793 Maintenance & Repair - - 15,000 430,545 - - 445,545 Supplies & Materials - - - 397,796 - - 397,796 Training, Conferences & Meetings - - - 62,750 - - 62,750 Utilities - - - 314,157 - - 314,157 Debt Service Expense - - - 127,525 - - 127,525 Misc. Expense - - - 183,430 - - 183,430 Total Expenditures 1,276,000 - 15,000 9,456,893 5,000 35,000 10,787,893 CIP & Capital Outlay - 2,500,000 - - - - 2,500,000 Other Financing Uses Transfers Out - - - 8,000 - - 8,000 Contribution Section 115 Trust - - - - - - - Total Use of Resources 1,276,000 2,500,000 15,000 9,464,893 5,000 35,000 13,295,893 Annual Surplus (Shortfall) 0 1,729,000 - (1,168,388) 2,722 (14,970) 548,364 Estimated Beg. Balance -7/1/25 (0) 400,000 171,760 8,938,723 10,175 42,116 9,562,774 Estimated Fund Balance - 6/30/26 0$ 2,129,000$ 171,760$ 7,770,335$ 12,897$ 27,146$ 10,111,138$ SUMMARY OF ACTIVITIES BY FUND GENERAL FUND Citywide SummariesPage 8 of 96

FY 22/23 Audited FY 23/24 Audited FY 24/25 Budget FY 24/25 Projected FY25/26 Proposed Budget % Change Revenues Taxes 6,348,292$ 6,727,948$ 7,258,979$ 7,292,354$ 8,700,972$ 19.86% Licenses and Permits 1,440,299 1,530,995 1,448,343 1,203,488 1,249,761 -13.71% Fines, Forfeitures and Penalties 20,390 22,148 20,000 19,809 20,400 2.00% Use of Money and Property 242,343 335,415 404,965 613,000 328,744 -18.82% Intergovernmental Revenues 106,789 106,510 - - - #DIV/0! Charges for Services 551,608 557,998 385,756 312,500 307,498 -20.29% Other Revenue 343,992 74,508 59,500 60,202 279,357 369.51% Total Revenues 9,053,713 9,355,521 9,577,543 9,501,353 10,886,731 13.67% Other Financing Sources Proceeds from long-term debt - - - - - - Transfers In 1,055,048 123,971 458,460 458,460 2,957,525 545.10% Total Resources 10,108,761 9,479,492 10,036,002 9,959,813 13,844,256 37.95% Expenditures Salaries & Benefits 3,651,941 3,571,411 3,727,868 3,727,868 4,482,111 20.23% Insurance 232,242 211,903 386,048 386,048 306,921 -20.50% Professional Services 378,658 380,839 387,965 449,137 441,401 13.77% Contract Services 3,379,215 3,912,230 4,084,306 3,885,567 3,990,464 -2.30% Lease/Rent Expense 20,135 14,607