How Imperial is run
Who runs Imperial, what it costs, and where your money goes
The city manager, council pay, the budget, your property tax bill and who provides each service, from Imperial's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.
Who runs Imperial
A city manager hired by the council runs the city day to day. The council sets policy, adopts the budget and sets the tax rate.
What they are paid
- Six months' base salary as severance if terminated while willing and able to work
- Health insurance, retirement and other benefits of unrepresented management employees
Imperial city staff
160 full-time-equivalent positions, including Police 30, Parks and recreation 37. FY2026-27. Authorized full-time equivalent positions in the FY2026-27 budget, including five new positions. City of Imperial · Jun 17, 2026
The city posts classification and salary schedules with pay ranges in council packets. We found no city list of pay by named employee. We name pay only for elected officials and the city manager.
Is Imperial in the red?
Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.
Savings against the city's own target
Unassigned general fund balance: $7.9M (2024-06-30). The city's own target: The council's policy is fund balance reserves of 25%. The FY2023-24 report says reserves were above 40%. City of Imperial · Nov 15, 2025
Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.
Where the money comes from and goes
The general fund only: the city's everyday money for FY2026-27.
Comes from
- Transfers in from other funds (administrative and overhead costs)$6.4M · 34%
- Sales tax$3.4M · 18%
- Motor vehicle in-lieu fees$2.8M · 15%
- Property taxes (secured)$2.4M · 13%
- Building permits$612,000 · 3%
- Interest earned$480,000 · 3%
- Hotel tax (transient occupancy)$418,200 · 2%
- Other (franchise fees, unsecured property tax, grants, fees, cannabis tax, misc.)$2.5M · 13%
Goes to (FY2026-27)
- Police (patrol, management, dispatch communications, records)$5.2M · 27%
- Streets, public services and buildings$3.3M · 17%
- City manager, attorney, finance and human resources$3.1M · 16%
- Parks, recreation and special events$2.5M · 13%
- Fire protection (Imperial County Fire contract)$1.6M · 8%
- General services (includes transfers out to other funds)$1.4M · 7%
- Other (library, community development, building and safety, animal control)$1.8M · 10%
Who provides your services
Not everything in Imperial is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe cityImperial Police DepartmentCity of Imperial
- FireThe countyImperial County Fire Department (city contract)The city has contracted with Imperial County Fire for nearly 40 years.City of Imperial
- EMSThe countyImperial County Fire Department (city contract)City of Imperial
- Trash and recyclingContractorAllied Waste (Republic Services), city contractCity of Imperial
- Parks and recreationThe cityCity of Imperial Parks and Recreation DepartmentMaintains 18 neighborhood parks.City of Imperial
- StreetsThe cityCity of Imperial Department of Public ServicesCity of Imperial
- LibraryThe cityImperial Public Library (city Library Services)City of Imperial · Jun 17, 2026
- Animal controlThe cityImperial Police DepartmentCity of Imperial
Compared with similar cities
The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.
| Per city | American CanyonCA | ImperialCA | MillbraeCA | MarinaCA |
|---|---|---|---|---|
| Residents | 22,619 | 22,984 | 23,062 | 23,322 |
| Top administrator's base pay | $303,000 | Not confirmed | $317,788 | $301,900 |
| Council member pay | $11,400 | Not confirmed | $11,400 | $24,000 |
| General fund per resident | $1,511 | $820 | $1,883 | $2,305 |
| Debt per resident | $447 | $1,195 | $2,194 | $2,574 |
| Unfunded pension per resident | $464 | $267 | $2,473 | $1,255 |
| City staff per 1,000 residents | 5.4 | 7.0 | 4.6 | 5.7 |
Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how). American Canyon and Imperial and Millbrae pays another agency for police or fire, so its own staff count is lower.
What Imperial publishes
What a resident can find online today. A "no" is something you can ask the council to publish.
- No: Audited financial report filed on timeThe latest audit posted is for FY2023-24, dated November 15, 2025. We found no FY2024-25 audit on the city's Annual Financial Reports page. City of Imperial
- Yes: Adopted budget posted onlineThe FY2026-27 budget is in the June 17, 2026 council packet on the city's CivicClerk portal. City of Imperial · Jun 17, 2026
- Yes: City manager's contract findable onlineThe proposed 2026 contract for Dennis H. Morita is in the September 2, 2026 council packet. City of Imperial · Sep 2, 2026
- Yes: Council votes recorded member by member onlineCouncil minutes list the ayes, noes, abstentions and absences by name for each motion. City of Imperial · Oct 7, 2026
- Yes: Meeting videos and minutes online City of Imperial · Oct 7, 2026
- Partly: Council pay stated in a public documentThe FY2026-27 budget sets $43,200 for council part-time salaries in total. We found no document stating each member's pay. City of Imperial · Jun 17, 2026
- Partly: Employee pay published City of Imperial · Sep 2, 2026
Questions to ask your council
- The general fund balance fell by $2,222,606 in FY2023-24. When will the FY2024-25 audit be posted?
- The FY2023-24 report said reserves were above the 25% policy but revenue and spending lines would cross in FY2026-27 or FY2027-28. What is the plan if that happens?
- Fire protection from Imperial County Fire costs $1,600,000 in the FY2026-27 general fund budget. How is that contract expected to change?
The fiscal year starts July 1. The council held a budget workshop on May 13, 2026 and adopted the FY2026-27 budget on June 17, 2026. The five-year capital improvement program is presented separately in September. See who is running for council
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