Overview
On June 10, 2025, the Yuba City Council adopted the FY 2025-26 Operating Budget with total appropriations of $126.5 million (MD&A, rounded). The General Fund budget — revenues $61.1 million against appropriations $62.2 million — is a deficit budget balanced from reserves, with 17 positions left unfunded and a five-year forecast showing a General Fund deficit. Audited FY 2024-25 actuals tell the prior-year story: General Fund revenues $55,035,864 against expenditures $60,736,713, with transfers in and a capital-asset sale lifting the fund balance from a restated $14,983,301 to $19,317,203.
Source: City of Yuba City ACFR, MD&A and governmental funds statements.
At a glance
Adopted budget, FY 2025-26 (MD&A, rounded)
Adopted June 10, 2025. Total appropriations $126.5 million. General Fund revenues $61.1 million, appropriations $62.2 million — a $1.1 million gap to be covered from reserves. The adopted budget includes $176 thousand in General Fund salary and benefits increases, leaves 17 positions unfunded to help mitigate the General Fund deficit, and sits against a five-year forecast showing a General Fund deficit over the next five years. General Fund unassigned reserves reached 14% of the FY 2025-26 budget, approaching the city's 15% Healthy Cities Reserve Policy target. Revenues are projected to increase by $150 thousand over the prior year's adopted budget, with property-tax gains of $1.1 million and operating transfers/cost allocations of $0.5 million offset by sales-tax declines of $1 million and hotel/motel service-charge declines of $0.5 million.
Source: City of Yuba City ACFR, MD&A section G (Economic Factors and Next Year's Budget).
General Fund audited actuals, FY 2024-25 (exact dollars)
General Fund revenues by source sum exactly to $55,035,864.
| Taxes and assessments | $39,712,073 |
| Charges for services | $11,091,597 |
| Licenses, permits, and fees | $2,379,770 |
| Intergovernmental revenues | $1,315,075 |
| Other revenues | $440,536 |
| Use of money and property | $72,001 |
| Fines and forfeitures | $24,812 |
| Total revenues | $55,035,864 |
General Fund expenditures by function sum exactly to $60,736,713.
| Public safety | $39,656,579 |
| General government | $7,383,550 |
| Public works and facilities | $6,345,625 |
| Community services | $4,186,009 |
| Development services | $2,063,524 |
| Principal | $578,299 |
| Capital outlay | $312,519 |
| Interest and fiscal charges | $210,608 |
| Total expenditures | $60,736,713 |
General Fund walk: excess of expenditures over revenues −$5,700,849, plus other financing sources of $10,034,751 (proceeds from sale of capital assets $1,103,121 and transfers in $8,931,630), equals a net change of +$4,333,902. Beginning balance $16,254,934 less a restatement of $1,271,633 gives a restated beginning balance of $14,983,301; ending balance $19,317,203. The MD&A's summary table shows the same revenues, expenditures, and transfers in, with a net surplus from operating activities of $3,230,781 before the capital-asset sale proceeds.
Source: City of Yuba City ACFR, Statement of Revenues, Expenditures and Changes in Fund Balances.
All governmental funds & debt, FY 2024-25
Total governmental funds: revenues $78,459,137, expenditures $71,332,430, net change $7,130,025, ending fund balances $63,532,528. Governmental activities net position was $450,148,963 at June 30, 2025. Enterprise net position totaled $200,019,408 (Water $108,032,961; Wastewater $91,986,447). Total outstanding debt at June 30, 2025 was $76,217 thousand ($76,217,000): governmental $11,996 thousand and business-type $64,221 thousand. The debt table's components sum to $76,218 thousand, $1 thousand above the printed total — the MD&A notes the detail may not add due to rounding, and the printed total governs.
Source: City of Yuba City ACFR, governmental and proprietary statements and MD&A debt summary.
Elected officials
As printed in the ACFR's Directory of City Officials: Mayor Dave Shaw, Vice Mayor Marc Boomgaarden, and Council Members Michael Pasquale, Toni Cole, and Wade Kirchner. The Council has five members elected at large to four-year terms, with the Mayor elected by the Council to a one-year term.
Sources & notes
- Only source used: City of Yuba City, Annual Comprehensive Financial Report for the fiscal year ended June 30, 2025 (yubacity.net; transmittal January 31, 2026; auditor Badawi & Associates). FY 2024-25 ACFR.
- Sum checks: General Fund revenue lines exact ($55,035,864); General Fund expenditure lines exact ($60,736,713); General Fund walk exact ($14,983,301 + $4,333,902 = $19,317,203); enterprise net positions sum to $200,019,408.
- What is not claimed: no adopted-budget breakdown beyond the MD&A's rounded statements (the budget book was not retrieved); the $1 thousand debt-component rounding difference (printed total governs); third-party coverage with a conflicting adoption date and deficit figure was not used.
- Jurisdiction palette: no verified California jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.