The General Fund is budgeted at $1.4 million in revenues and $1.3 million in expenditures, producing an operating surplus of $32,000 and an ending balance of $1.8 million. Designed by Magnific

 

BIGGS, CA (MPG) - The City Council adopted a $7.6 million budget for the 2026‑27 fiscal year, approving a spending plan effective July 1 that maintains essential services and increases the citywide fund balance to $17.4 million.

City Administrator Nicolas Gauthier said the budget reflects direction provided during council study sessions and incorporates all actions taken in the months leading up to adoption. He reported $7.6 million in revenues and $7.1 million in expenditures, resulting in a projected surplus of $494,000 across all funds.

The General Fund is budgeted at $1.4 million in revenues and $1.3 million in expenditures, producing an operating surplus of $32,000 and an ending balance of $1.8 million.

“The general fund in a five-year projection is still very healthy,” Gauthier said.

General Fund revenues include $562,673 in taxes, which make up 42% of the total. Intergovernmental funding totals $447,319, and other revenue adds $291,269. Charges for services contribute $39,258, and licenses and permits add $9,712.

On the spending side, administration totals $403,955, public works $395,680, police services $262,290, fire protection $226,855, and the City Council $14,683. The budget maintains current staffing levels across all departments.

A major structural change in the new budget is the formal application of the cost allocation plan approved earlier in the spring, shifting $1.3 million in shared General Fund overhead to the water, sewer and electric enterprise funds. Gauthier said the adjustment aligns the budget with council policy and corrects past omissions, including debt service that had not been budgeted in prior years.

Capital spending totals $963,000, including $100,000 for a sewer main infiltration study and planned transfers for water, sewer, electric, City Hall and B Street annexation related capital needs. The AMI meter replacement project accounts for $700,000 of the capital program.

Enterprise funds for water, sewer and electric are budgeted at $4.9 million in revenues and $4.5 million in expenditures. Enterprise operations represent most city services, reflecting Biggs’ role as a full-service utility provider. A two-year rate study is underway to evaluate long term utility sustainability.

Gauthier said year‑end surpluses will be assigned to the city’s newly adopted reserve categories once actual revenues and expenditures are finalized later in the fiscal year.