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CITY OF ROHNERT PARK ADOPTED BUDGET FISCAL YEAR 2026-2027

Submitted to the CITY COUNCIL by Marcela Piedra City Manager

June 09, 2026

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TABLE OF CONTENTS Introduction Budget Transmittal Letter ..................................................................................... 1

City Overview History ................................................................................................................... 8 Meet Your City Council ......................................................................................... 9 Commissions, Committees, and Boards ............................................................ 10 Organization Chart ............................................................................................. 11 Meet Your Leadership Team .............................................................................. 12 Mission, Vision, and Values ............................................................................... 14 Goals and Priorities ............................................................................................ 15 Profile and Demographics ................................................................................... 16

Budget Overview Basis of Budgeting ............................................................................................. 21 General Fund General Fund Overview ..................................................................................... 27 General Fund Revenues .................................................................................... 37 General Fund Expenditures ............................................................................... 38 Administration (General Fund) Administration Department Summary ................................................................. 39 City Council (1000) ............................................................................................. 42 City Attorney (1010) ........................................................................................... 44 City Manager (1020) ........................................................................................... 47 City Clerk (1030) ................................................................................................ 53 Downtown Development (1450) .......................................................................... 55

TABLE OF CONTENTS (continued) Economic Development (General Fund) Economic Development (1040) .......................................................................... 61 Communications (General Fund) Communications + Public Information (1045) .................................................... 66 Finance (General Fund) Finance Department - Accounting & Payroll (1300) ........................................... 71 6250 State Farm Finance Building Maintenance (1305) ............................... 73 Non-Departmental (General Fund) Non-Departmental Summary ............................................................................. 76 Retiree Medical (1396) ....................................................................................... 77 General Liability (1397) (closed) ........................................................................ 78 Workers’ Compensation (1398) ......................................................................... 79 Non-Departmental / Other General Government (1399) .................................... 80 City Hall Building Maintenance (1405) .......................................................... 84 Human Resources (General Fund) Human Resources (1700) .................................................................................. 88 Development Services (General Fund)

Development Services (2000) ............................................................................ 96 Homelessness Summary (General Fund) ...................................................... 99 Homelessness (2250) ................................................................................. 100 Public Safety (General Fund) Public Safety Administration (3000) ................................................................. 104 Public Safety Support Services (3110) ............................................................ 105 Public Safety Communications (3120) ............................................................. 107

TABLE OF CONTENTS (continued) Public Safety (General Fund) continued Public Safety Police (3200) ................................................................................ 108 Public Safety Main Building Maintenance (3205) .......................................... 111 Public Safety Emergency Preparedness (3300) ................................................. 112 Public Safety Fire (3400) .................................................................................... 113

Public Safety Fire Stations Building Maintenance (3405) .............................. 115 Public Safety Grants (3500) ................................................................................ 116 Public Safety Programs (3600) ........................................................................... 117 Public Works (General Fund) Public Works Administration (4000) .................................................................... 125 Public Works Building Maintenance Administration (4100) ................................. 127 Public Works Building Maintenance (4105) ................................................... 129 Public Works Parks Maintenance (4110) ............................................................ 130

Public Works Parks Restrooms and Concession Stands Maint. (4115) ........ 132 Public Works Streets Maintenance (4120) .......................................................... 133 Public Works Storm Water Maintenance (4140) ................................................. 135 Public Works Engineering (4150) ........................................................................ 136 Public Works Sustainability (4260) ...................................................................... 138 Library Building Maintenance (4405) .................................................................. 140 Leased Park Facilities Building Maintenance (4505) .......................................... 141 Public Works Annex Building Maintenance (4605) ............................................. 142

Community Services (General Fund) Recreation Summary (General Fund) .............................................................. 149 Community Services Administration (5000) ................................................... 150 Community Services Programs and Events (5100) ....................................... 152 Community Services Community Centers (5300) .......................................... 154 Community Center Main Building Maintenance (5305) ............................ 156 Community Center Miscellaneous Recreation Buildings Maint.(5315) ..... 157 Community Services Senior Center (5400) ................................................... 158

Community Center Senior Center Building Maintenance (5405) .............. 160

TABLE OF CONTENTS (continued) Community Services (General Fund) continued Recreation (General Fund) continued Community Services Sport Center (5500) ......................................................161 Community Center Sports Center Building Maintenance (5505) ..............163 Community Services Aquatics (5600) ............................................................164

Community Center Aquatics Pools Maintenance (5605) ..........................166 Animal Services Summary (General Fund) .....................................................167 Community Services Animal Services (5130) ................................................168 Community Center Animal Services Building Maintenance (5135) ...........171 Performing Arts Center Summary (General Fund) .........................................173 Community Services Performing Arts Center (5200) .....................................174 Community Center Performing Arts Center Building Maint. (5205) ...........176

Special Revenues Funds Fund Balance Summary ......................................................................................185 4111 Public, Education, & Government (PEG) Fees-DIVCA ...............................186 4112 General Plan Maintenance Fee ..................................................................187 4200 Per Acre Development Fee Fund ...............................................................188 4210 Traffic Safety Fund .....................................................................................189 4215 Traffic Signals Development Fee (Closed: Final Year of Presentation) .......190 4225 Affordable Housing Linkage Fee ................................................................191 4230 Housing In-Lieu Fee ...................................................................................192

4232 Homekey (Homekey Plus & PIP) Fund .......................................................193 4235 Explorer Program .......................................................................................194 4243 California Disability Act Fee Fund ...............................................................195 4247 Tree In-Lieu Fee .........................................................................................196 4248 Park In-Lieu Fee ..........................................................................................197 4249 University District Specific Plan (UDSP) Maintenance Annuity Fund .........198 4250 Public Facility Finance Fee..........................................................................199 4254 Public Facility Finance Administration .......................................................200 4255 SOMO Regional Traffic Fee ......................................................................201

TABLE OF CONTENTS (continued) Special Revenue Funds (con nued) 4256 SOMO Climate Action Fee ......................................................................... 202 4257 SOMO Additional Personnel Fee ............................................................... 203 4258 SOMO Pavement Maintenance/Repavement ........................................... 204 4259 SOMO Public Service Fee ......................................................................... 205

4261 Community Facility District Southeast ........................................................ 206 4262 Community Facility District Westside ......................................................... 207 4263 Community Facility District Bristol .............................................................. 208 4264 Community Facility District SOMO ............................................................. 209 4265 Community Facility District Redwood Crossings ......................................... 210 4269 Westside Landscape + Lighting District (LLD) ............................................ 211 4270 Southeast Specific Plan Regional Traffic ................................................... 212 4273 Southeast Specific Plan Valley House Mitigation ....................................... 213 4276 Southeast Specific Plan Additional Personnel ............................................ 214 4290 Rent Appeals Board ................................................................................... 215 4310 Alcoholic Beverage Sales Ordinance (ABSO) ............................................. 216 4315 Abandoned Vehicle Abatement (AVA) ........................................................ 217 4320 Supplemental Law Enforcement Services Fund (SLESF) .......................... 219 4322 Measure M Parks ....................................................................................... 220 4324 Enhanced Local Fire Protection Tax Act (Measure H) ............................... 222 4325 Measure M Fire Fund ................................................................................. 224 4327 Measure M Traffic ...................................................................................... 225 4328 Go Sonoma ................................................................................................ 226 4330 Asset Forfeiture-Federal ............................................................................. 227 4335 Asset Forfeiture-State ................................................................................ 228 4350 Spay and Neuter ........................................................................................ 229 4415 Refuse Road Impact Fee Fund (wrap up) ................................................... 230 4420 Gas Tax Highway Users Tax Account (HUTA) Fund................................... 231 4425 Gas Tax Road Maintenance and Rehabilitation Act (RMRA) SB1 ............. 232 4440 University District Specific Plan (UDSP) Regional Traffic ........................... 233 4510 Community Services Facility Fee ............................................................... 234

TABLE OF CONTENTS (continued) Special Revenue Funds (concluded) 4520 Performing Arts Center Facility Capital Reserve ........................................235 4530 Sports Center Facility Capital Reserve .......................................................236 4540 Sunrise Park Fee Fund................................................................................237 4550 Senior Center Fund ....................................................................................238

5710 CalHome Housing Loans Fund ...................................................................239 5720 Redevelopment Agency Housing Program Fund .......................................240

Graton Casino Fund Balance Summary ......................................................................................242 4600 Graton Mitigation Fund ...............................................................................243 4601 Graton Supplemental Fund ........................................................................245 4607 Graton Neighborhood Upgrade / Workforce Housing Fund ........................246

4631 Graton Public Safety Building Fund .............................................................247 4655 Graton Joint Exercise of Powers Agreement (JEPA) Fund ........................248 4658 Graton School Charity Fund .......................................................................250 4659 Graton Tribe Charity Fund (closed) ............................................................251

Rohnert Park Founda on Fund Balance Summary ......................................................................................256 4609 Rohnert Park Foundation Fund ...................................................................257 4610 Rohnert Park Foundation Toy Drive Donation Fund ....................................259

Internal Service Funds Fund Balance Summary ......................................................................................261 2110 Information Technology - Internal Service Fund (ISF) .................................265 2120 Information Technology Replacement Fund ...............................................267 2350 General Liability/Risk Management - Internal Service Fund (ISF) ..............269 2430 Vehicle & Equipment Replacement - Internal Service Fund (ISF) .............271 2440 Fleet Maintenance - Internal Service Fund (ISF) ........................................275

TABLE OF CONTENTS (continued) Sewer (Enterprise Funds) Fund Balance Summary ...................................................................................... 280 3420 Sewer Utility Operations Fund .................................................................... 281 3425 Sewer Capital Preservation Fund ............................................................... 285 7420 Sewer Capital Improvement Projects (CIP) Fund ....................................... 286

8720 Sewer System 2017 Revenue Refunding Bonds ........................................ 287 Sewer 5-Year Capital Improvement Plan + Project Data Sheets ........................ 288

Water (Enterprise Funds) Fund Balance Summary ...................................................................................... 306 3430 Water Utility Operations Fund .................................................................... 307 3433 Water Capital Preservation Fund ............................................................... 311 3436 Water Capacity Charge Fund ..................................................................... 312

7430 Water Capital Improvement Projects (CIP) Fund ........................................ 313 7431 Water Non-Capitalizable Projects Fund ...................................................... 314 Water 5-Year Capital Improvement Plan + Project Data Sheets ......................... 315

Recycled Water (Enterprise Funds) Fund Balance Summary ...................................................................................... 334 3440 Recycled Water Utility Operations Fund ..................................................... 335 3445 Recycled Water Capital Preservation Fund ................................................ 337 7440 Recycled Water Capital Improvement Projects (CIP) Fund ........................ 338 7441 Recycled Water Non-Capitalizable Projects Fund ....................................... 339 Recycled Water 5-Year Capital Improvement Plan + Project Data Sheets ......... 340

Golf Course (Enterprise Funds) Fund Balance Summary ...................................................................................... 344 3100 Golf Course Enterprise Fund ...................................................................... 345

TABLE OF CONTENTS (continued) Fiduciary Funds 5330 Federal Seized Assets Trust Fund .............................................................348 5335 State Seized Assets Trust Fund .................................................................349 5700 Successor Agency - ROPS ........................................................................350 8710 1999 Tax Allocation Bonds Fund .................................................................351

8730 Successor Agency 2018A Tax Allocation Bonds Fund ................................352

Permanent Funds Fund Balance Summary ......................................................................................354 4525 Spreckels Donation Fund ...........................................................................355 5561 Spreckels Endowment Fund .......................................................................356

Capital Improvement Program Fund Balance Summary ......................................................................................358 7108 Casino Infrastructure Funding ....................................................................359 7109 General Fund Infrastructure Funding ..........................................................360 7110 General Government Capital Improvement Projects (CIP) Fund ................361 7111 General Government Non-Capitalizable Projects Fund ..............................362 7130 Capital Improvement Projects Bond 3 Fund ................................................363 General Fund 5-Year Capital Improvement Plan + Project Data Sheets .............364

Buildings (General Fund) Building Maintenance Summary ...........................................................................443 Public Works Building Maintenance Administration (4100) .................................444 6250 State Farm Finance Building Maintenance (1305) ............................ …….446 City Hall Building Maintenance (1405) ......................................................... ... ...447 Public Safety Main Building Maintenance (3205) ....................................... …….448 Public Safety Fire Stations Building Maintenance (3405) ........................... …….449

TABLE OF CONTENTS (continued) Buildings (General Fund) Public Works Building Maintenance (4105) ................................................. …….450 Public Works Park Restrooms and Concession Stands (4115)............................ 451 Library Building Maintenance (4405) ........................................................... …….452 Leased Park Facilities Building Maintenance (4505) ................................... …….453 Public Works Annex Building (4605) ........................................................... …….454 Community Center Animal Services Building Maintenance (5135) ............ …….455 Community Center Performing Arts Center Building Maint. (5205) ............ …….456 Community Center Main Building Maintenance (5305) .............................. …….457 Community Services Miscellaneous Recreation Buildings (5315)........................ 458 Community Center Senior Center Building Maintenance (5405) ................ …….459 Community Center Sports Center Building Maintenance (5505) ................ …….460 Community Center Aquatics Pools Maintenance (5605) ............................ …….461

Authorized Posi ons Authorized Positions by Department ................................................................... 463 Authorized Positions by Funding Source ............................................................. 469

Resolu ons and Policies Appropriations Limit (GANN) for Fiscal Year 2026-27 .......................................... 480 Operational Budget Adoption for Fiscal Year 2026-27 ........................................ 484 Capital Improvements Program for Fiscal Year 2026-27 and 5-year Projection... 487 Rohnert Park Foundation Budget Adoption for Fiscal Year 2026-27 .................... 489 General Fund Fiscal Reserve Policy .................................................................. 491 Investment Policy ............................................................................................... 496 Debt Management Policy ................................................................................... 517 Financial Crise Response Plan Policy ................................................................ 523

TABLE OF CONTENTS (concluded) Resolu ons and Policies (con nued) Co-Sponsorship and Fee Waier Policy ...............................................................528 Fleet Reserve Policy ............................................................................................533 Enterprise Operating and Rate Stabilization Reserves ......................................535

Vehicle Replacement Policy ...............................................................................540

Glossary Glossary of Terms ...............................................................................................547

Index Index of Funds .....................................................................................................551

June 9, 2026

To the Honorable Mayor, Members of the City Council, and Residents of Rohnert Park: City Council Emily Sanborn Mayor

Jackie Elward Vice Mayor

Susan Hollingsworth Adams Gerard Giudice Samantha Rodriguez Councilmembers

________________ Marcela Piedra City Manager

Michelle Marchetta Kenyon City Attorney

Cindy Bagley Director of Community Services

Tracy Rankin Interim Director of Human Resources

Mark Hendersen Director of Public Works

Mario Landeros Interim Director of Development Services

Tim Mattos Interim Director of Public Safety Betsy Howze Director of Finance

Sylvia Lopez Cuevas City Clerk

Transmitted herewith is the City of Rohnert Park’s Budget for fiscal year 2026-27. The “all in” proposed budget totals $141.8 million (excluding $25.6M of transfers to avoid double counting) for operations and capital projects. This “all in” budget includes the General Fund, Special Revenue Funds/Permanent Funds, Capital Projects Fund, Internal Service Funds, Enterprise Funds, Trust Funds, the FiveYear Capital Improvement Plan, and excludes the City of Rohnert Park Foundation. The FY 2026-27 General Fund budget inclusive of revenues and expenditures is balanced at $57.8M. The budget serves as the major policy and financing planning tool of the City. It is the plan that establishes the spending authority for the City’s program and projects during the next twelve months. The General Fund budget for fiscal year 2026-27 is a fiscally prudent budget, which has proposed expenditures marginally higher than the FY 2025-26 Budget of $57.6M by $0.2 million. This budget includes funding for projects, programs, and staffing changes that address the highest priorities of the community. On February 20, 2026, the City Council held a strategic priority workshop, and decided to retain the following four multi-year broad goals: 1. 2. 3. 4.

Long Term Financial Sustainability Community Quality of Life Planning and infrastructure Organization Well Being

Additionally, the Council set four priorities for FY 2026-27 which are: 1. 2. 3. 4.

Continue to make progress on the downtown Focus on Infrastructure and Beautification Enhance Communication and Community Engagement Organization Well-Being with Focus on Workforce Retention

Budgets are built upon the known, unknown, historical trends, estimates and assumptions. The cumulative total of all these embodies the resulting budget. The forecasts utilized in this budget are based on trends collected over previous fiscal years as well as current data available. The revenue projections for fiscal year 2026-27 are assuming a soft economy with a somewhat flat revenue forecast. The four major sources of revenue in the City’s General Fund are Sales and Use Taxes, Property Taxes, Transient Occupancy Taxes and Franchise Fees. The City gratefully acknowledges the estimated $14.0 million of financial support provided to the City and our community by the Federated Indians of Graton 130 Avram Avenue  Rohnert Park CA  94928  (707) 588-2226  Fax (707) 794-9248 www.rpcity.org

Rancheria (excluding Rohnert Park Foundation). These contributions mitigate the impact of the Tribe’s gaming facility and provide important investments in the community. They make a significant and meaningful positive difference in Rohnert Park. The development of the budget is a challenging process of balancing limited resources and the growing needs of the city. Salaries, benefits, and pension costs account for approximately 61.6% of the General Fund leaving only 38.4% to address operations, deferred maintenance, and capital projects. Within this framework, the City maintains previously appropriated funding levels for City Departments so they can continue addressing the needs of our community. Although savings in every department have been identified and budgets reduced accordingly, several additional needs have been identified and were proposed for approval. All additional departmental funds are necessary to meet requirements or enhance their service delivery. Operational Changes Key proposed additions in our General Fund include:  Utility costs; maintaining street traffic lights, lighting of our parks and sport fields  After school programs for local youth through Community Services department  Unfunded mandates in the City Council department for State Senate Bill 707 to comply with agenda translations and increased public participation  Contractual exploration costs for an Enhanced Infrastructure Finance District (EIFD) through our Economic Development Division  Inflation reserve for likely increase in Workers Compensation insurance premiums  Contractual obligation supporting Labath Landing interim housing site  Implementation of the General Plan through our Development Services department  Supplies to maintain standards and perform duties through our Public Safety department Public Safety: Key proposed additions in our Special Revenue Funds include:  Measure H funding for a Fire Engine and protective equipment for fire fighters  Traffic Safety Fund funding for Public Safety equipment repairs and updates  Explorer Program funding for 14–20-year-olds interested in law enforcement and firefighting  Public Facilities Financing Fee funding for a Nexus Study of fees Water Safety: Key proposed additions in our Enterprise-Proprietary Funds include:  Purchasing of pumps and sewer system cameras to inspect laterals  Replacement of failing water meters Information Technology: network gear, upgrades to underperforming Wi-Fi, and replacement of aged out laptops and desktops Personnel Changes There were no personnel requests included in the proposed General Fund budget. Outside the General Fund, staff requested an Information Systems Technician in the IT Internal Service Fund. The cost of this position is 86% offset by the elimination of Part-Time help and discontinuance of stand-alone security software by bundling with existing security software.

Vehicles The budget includes 19 replacement vehicles for a total cost of $1.7 million. Of this amount, $1.5 million is for the General Fund. All General Fund vehicles are funded from the Vehicle Replacement Fund with funds systematically set aside for this purpose in prior years, or from Special Revenue Funds. Enterprise vehicles and equipment are funded by a combination of Vehicle Replacement Funds and Operating Funds.  Public Safety is replacing 8 Police Interceptors, 4 Sport Utility Vehicles (SUVs), and 2 Pickup Trucks  Public Works is replacing 3 Pickup Trucks  Sewer Utility and Water Utility are each replacing one Pickup Truck  Retired vehicles are sent to auction unless there is a cost-effective purpose to retain them in the fleet. Infrastructure Maintenance and Beautification The City has 62 major facilities that have deferred maintenance needs. On October 17, 2022, the City completed a Facility Condition Assessment of its 62 facilities. The assessment includes a complete property deficiency evaluation, proposed corrective and maintenance recommendations, and estimated budgets for the corrective work for each facility. It is anticipated that more than $40 million is needed to complete the necessary repairs. This proposed operational budget allocates $4.2 million to implement regular repair and maintenance and pay operational expenses like PG&E. The five-year CIP continues to plan for addressing major building deferred maintenance as recommended at City Hall, 6250 State Farm Drive, Community Center, Public Works Corp Yard, Senior Center complex, and Performing Arts Center. Public Safety Main and City Hall major roof replacements will begin construction this fiscal year. The Public Works Department is currently managing more than 100 Capital Improvement Projects. The focus for fiscal year 2026-27 is to continue delivering on City Council and the community’s goals by reinvesting in projects that address deferred maintenance and advancing water and sewer projects identified in the rate studies. Several high priority projects will be completed over the next two-three years. These include a new 1.5-mile multi-use trail connecting SSU to Crane Creek Regional Park including a new traffic signal at Petaluma Hill Road and Laurel Drive, a roadway widening project near Snyder Land and Keiser Avenue with a new traffic signal, the largest citywide street paving project since 1962 to improve overall roadway conditions, the design of traffic circulation improvements to support the Graton Resort & Casino expansion, construction of a new 3,200-square-foot administrative building at the City’s Pump Station to centralize the Utilities Division, installation of electric vehicle charging infrastructure at several city facilities to support City fleet electrification goals, interior lighting and facility upgrades to the Rohnert Park – Cotati Community Library in collaboration with the Sonoma County Library, a complete landscaping irrigation overhaul and replacement of the playground infrastructure at Alicia Park, rehabilitation of approximately 0.85 miles of pathway along Hinebaugh Creek, remodeling of Fire Station #2, and improving Public Safety’s entire radio communication system. Water system improvements include replacement of over 10,000 water meters with advanced metering infrastructure to improve efficiency and reduce water loss. Sewer system improvements include a project to reduce storm water inflow and infiltration into the City’s sewer system within B Section- Basin 5.

The City’s future downtown will remain a key focus, with traffic feasibility studies underway to identify mitigation improvements along Rohnert Park Expressway, State Farm Drive, and Enterprise Drive. The Public Works Department will also initiate the conceptual design for expansion and redevelopment of the Corporation Yard. The City will continue its preventative maintenance programs, including creek cleaning, street pavement crack sealing, sidewalk and pothole repairs, street signage and striping replacement, graffiti remediation, parks beautification, wooden foot bridge repairs, facility building repairs, traffic signal maintenance, sewer system video monitoring (CCTV) program, unidirectional flushing program, and ongoing flow monitoring and pressure improvements to the water system to support operations throughout the City. CalPERS Retirement Costs The City contracts with CalPERS for its pension system. CalPERS has made a number of assumption changes in recent years. Those changes, combined with CalPERS’s investment performance, present a significant headwind to the City over the coming decade. Future CalPERS changes will further challenge the City. In addition to the annual costs paid to CalPERS (normal cost), the City is also responsible for the Unfunded Accrued Liability (UAL). The UAL is the amortized dollar amount needed to fund past service credit earned (or accrued) for members who are currently receiving benefits, active members, and for members entitled to deferred benefits, as of the valuation date. The benefit packages offered through CalPERS are subject to actuarial changes reflected by the changes in benefit assumptions, methodologies or actual benefit package offerings. Based on the most current information available from CalPERS, the City’s UAL is currently $50.7 million. This year’s Citywide retirement costs including the normal cost and the UAL is $8.45 million which is an increase of $1.40 million or 19.86% over FY 2025-26. Retiree Medical Costs The City has an obligation for certain retiree medical costs. To mitigate this obligation, several years ago the City decided to contribute to a retiree medical prefunding program known as the California Employer’s Retiree Benefit Trust (CERBT). The pre-funding program provides earnings on deposits to help fund future retiree health costs. The CERBT investment program is expected to earn approximately 6.5% per year over the long-term, but the investment program returns are not guaranteed, and are subject to losses like other bond and equity market investments. Because of the prudent contributions made to this fund in prior years, the City is now able to take draws on the trust to fund current year retiree medical pay-go costs. The most recent valuation of the post-retirement health program as of June 30, 2025 indicates a total liability of $18.8 million, less the CERBT market value assets of $16.4 million leaving an unfunded Actuarily Accrued Liability (AAL) of $2.4 million. The next valuation will be completed as of June 30, 2027. The FY 2026-27 proposed General Fund Budget includes pay-go appropriations of $1.97M for retiree health care. Costs are approximately $0.22M or 12.3% over FY 2025-26. After the General Fund is reimbursed from the water and sewer funds for their portion, the General Fund’s net paygo costs are $1.81M. These costs are further reduced by a draw on the CERBT fund. The total amount of the draw for FY 2026-27 is approximately $0.90M.

General Plan Update The 2040 General Plan is Rohnert Park’s updated long-term framework for future growth and development. The General Plan represents the community’s view of its future and contains the goals and policies for land use and resource decisions in the future. It contains the goals and polices upon which the City Council and Planning Commission will base their land use decisions. The comprehensive update to the General Plan was adopted by the City Council in April 2026 (Resolution 2026-031) and provides a contemporary plan that will guide the community to the year 2040, reflecting changes in the community, new issues, and new trends. Challenges Although the near-term outlook for Sonoma County is somewhat stable, it is projected that job growth will slow in the coming quarters, and sales tax revenues will remain flat. The City of Rohnert Park will continue to approach fiscal year 2026-27 conservatively and remain cautiously optimistic until there are solid indicators of economic stability and growth in fiscal year 2026-27. The City continues being impacted by business closures. The closure of Burlington Coat Factory, Kelly Moore Paints, Rohnert Park Cinema, Red Lobster, Joann Fabrics, Pep Boys, and the 99 cent store, have continued to have impacts on sales tax revenues. The announcement of reductions by Sonoma State University (SSU) in programs and athletics will likely have significant impacts on the City yet unrealized and unknown. The City will be monitoring key revenue indicators that may be affected by these actions. The City has experienced several retirements which affect continuity of services and institutional knowledge. Although our vacancy rate is low, City departments are struggling with retention and recruitment efforts. Additionally due to flat revenues and increasing costs, the City Manager has implemented a hiring freeze and reduction of workforce to reduce personnel costs and save monies that can be used to fund the FY 26-27 Budget if necessary. Positions will be filled on a case-bycase basis. This coupled with challenges related to pension costs, healthcare costs and seeking to provide competitive wages continues to be a challenge. Many of our operational costs have increased by more than 5% so we anticipate continued increases in personnel and operational costs while making reductions to balance the City’s budget. We also anticipate a rising demand for services as our city grows. With impacts from changes in County, State and Federal Funding, we anticipate diminishing funding which in the past has assisted the City with certain initiatives. Unfunded mandates such as SB 707 which among other things expands public access through remote participation for Council meetings, require expenditures without providing necessary funding sources A key focus area for the City in the next 5 to 10 years is increasing revenue sources, and addressing its aging infrastructure. Funding for deferred maintenance, needed capital improvement projects and long-term sustainability for infrastructure investments continues to be an issue. The General Fund provides essential funding for City services and supports a wide array of programs and services that benefit the entire community. City staff will monitor the City’s budget to ensure that revenues and expenditures are in accordance with the adopted budget, meet service

expectations with community input, and meet the goals established by the City Council on a yearly basis. Conclusion The City is presenting this fiscally prudent balanced budget. Although budget reductions were necessary as part of budget development, the City expects to provide residents most services and programs at current levels. The City will continue to be diligent to maintain a level of reserves adequate to support any future unforeseen expenditures, revenue fluctuations, or shifts in the economy. The City will re-evaluate the budget at mid-year. We would like to thank the City Council, Finance Department, and City employees who provided input for the preparation of this budget.

Respectfully submitted,

___________________________________ Marcela Piedra City Manager

___________________________________ Betsy Howze Finance Director

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ROHNERT PARK TOP 10 EMPLOYERS

SONOMA COUNTY TOP 10 EMPLOYERS

SONOMA STATE UNIVERSITY

COUNTY OF SONOMA

COTATI-ROHNERT PARK UNIFIED SCHOOL DISTRICT

KAISER PERMANENTE SANTA ROSA JUNIOR COLLEGE

CITY OF ROHNERT PARK HOME DEPOT

SANTA ROSA CITY SCHOOLS

COSTCO

KEYSIGHT TECHNOLOGIES

COMCAST

PROVIDENCE-SONOMA COUNTY

WALMART STORE

STATE OF CALIFORNIA SONOMA STATE UNIVERSITY

IDEX HEALTH & SCIENCE TARGET

CITY OF SANTA ROSA

MORTON BASSETT LP

SUTTER MEDICAL CENTER

HOUSING + INCOME 50% $99,273

OWNER-OCCUPIED HOUSING RATE MEDIAN HOUSEHOLD INCOME

EDUCATION 13

SCHOOLS

HIGH SCHOOLS

6,155

ENROLLMENT

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FUND STRUCTURE & BASIS OF BUDGETING In accordance with generally accepted accounting principles, the City’s financial reporting system is organized on a fund basis and presented by account string segments, organization (ORG) codes, and object (OBJ) codes. The City’s various funds are structured to segregate and identify those financial transactions and resources associated with providing specific activities or programs in conformance with special regulations, restrictions, or limitations. The basis of accounting used for financial reporting is in accordance with generally accepted accounting principles (GAAP). The basis for each of the funds are not necessarily the same as the basis used in preparing the budget document. The City of Rohnert Park uses the modified accrual basis for budgeting governmental funds. This basis is the method under which revenues and other financial resources are recognized when they become both “measurable” and available to finance expenditures of the current period. Budgets are prepared for each fund. The Projected Net Change in Fund Balance is estimated at the time the Fund Statements are prepared and is subject to change.

DESCRIPTION OF FUNDS: General Fund: One of five governmental fund types. The general fund serves as the chief operating fund of a government. The General Fund accounts for all financial resources except those required to be accounted for in another fund. General Fund revenues are used to support city services such as police, fire, public works, and community services. Special Revenue Funds: Governmental fund type used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specified purposes. The City has many Special Revenue Funds. Capital Projects Funds: Governmental fund type used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Enterprise Funds: Proprietary fund type used to report an activity for which a fee is charged to external users for goods or services. The City has four Enterprise Funds: •

Water Fund accounts for water production to City residents, including, but not limited to, operations, maintenance, financing and related debt service, and billing and collections.

•

Sewer Fund accounts for sewage disposal to City residents, including, but not limited to, operations, maintenance, financing and related debt service, and billing and collections.

•

Recycled Water Fund accounts for recycled water production to City residents, including, but not limited to, operations, maintenance, billing, and collections.

•

Golf Course Fund accounts for city golf course activity to City residents, including, but not limited to, operations, maintenance, financing and related debt service, billing and collections. Foxtail manages operations and maintains the City’s golf course parcel, with regular rent due monthly and percentage rent due based on golf course performance during the year.

FUND STRUCTURE & BASIS OF BUDGETING (continued) Internal Service Funds: Proprietary fund type that may be used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units or to other governments on a cost-reimbursement basis. The City has four Internal Service Funds. •

Information Technology Fund accounts for costs related to compliance with State, Federal and Local laws regarding the privacy, security, and reliability of its data. Accumulation of funds to ensure the upgrade and replacement of our IT infrastructure and software in the Information Technology Reserve Fund. Costs include the maintenance of: City network. City phone network. City computers and servers. City software. City technology replacement.

•

Fleet Services Fund accounts for costs related to vehicle maintenance and repairs, including, but not limited to, emission testing, hazardous materials handling/disposal, and preventative maintenance programs. Accumulation of funds to ensure the Fleet Services capital improvement and maintenance needs are met and critical equipment replacements are funded by utilizing the Fleet Services Capital and Maintenance Reserve account.

•

Vehicle/Equipment Replacement Fund accounts for the accumulation of funds for future vehicle/equipment replacement.

•

General Liability Risk Management Fund accounts for costs relating to the payment of insurance premiums, costs associated with settling claims, and the accumulation of funds for maintaining required reserves. Permanent Funds: Governmental fund type used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government’s programs (i.e., for the benefit of the government or its residents). The City has two Permanent Funds. •

Spreckels Endowment Permanent Fund

•

Performing Arts Center Donation Fund

Private-Purpose Trust Funds: Fiduciary trust fund type used to report all trust arrangements, other than those properly reported in pension trust funds or investment trust funds, under which principal and income benefit individuals, private organizations, or other governments. The City has two PrivatePurpose Trust Funds. •

Federal & State Asset Seizure Fund accounts for assets held by the City, in an agency capacity, for Federal & State assets seized pursuant to the Comprehensive Crime Control Act of 1984.

•

Redevelopment Successor Agency Fund was created to serve as custodian for the assets and to wind down the affairs of the Community Development Commission pursuant to the Redevelopment Dissolution Act.

FINANCIAL REPORTING & BUDGET ADMINISTRATION 

The City shall prepare an annual balanced budget based on the Council’s goals and priorities.



Budget appropriations are managed at the fund level.



The Council shall formally review the City’s fiscal condition, after six months of operations each fiscal year, as soon the accounting for that time period can be finalized.



City staff shall prepare annual financial statements in accordance with generally accepted accounting principles (GAAP) and will strive to meet the requirements of the GFOA’s Award for Excellence in Financial Reporting program.



The City shall contract with an independent auditing firm to perform an annual audit of the City’s finances. The City will strive to achieve an unqualified auditor’s opinion.



The City shall issue audited financial statements as soon possible after the close of the fiscal year.

BUDGET & FISCAL POLICIES The City of Rohnert Park, at times, realizes an operational General Fund surplus at fiscal-year end due to operational savings, revenue in excess of projections, and operational modifications. The City Council of the City of Rohnert Park adopted a Reserve and Use of Fund Surplus policy by Resolution NO: 2021-101 on September 14, 2021, to assign any surplus funds. A copy of the policy is included in the Resolutions and Policy section of this document.

CAPITAL FINANCING & DEBT MANAGEMENT The City Council of the City of Rohnert Park adopted a Debt Management policy by Resolution NO: 2017084 on June 27, 2017. A copy of the policy is included in the Resolutions and Policy section of this document. 

The City will use debt financing only for one-time capital improvement projects. The project’s useful life must exceed the term of the financing and the project revenues or source(s) of funding must be sufficient to meet the long-term debt obligation.

CAPITAL FINANCING & DEBT MANAGEMENT (concluded) 

Debt financing will not be used for any recurring operating or maintenance expenditures.



Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes, or developer agreements when the benefit is attributable to a specific user.



The City will utilize conservative financing methods and techniques so as to obtain the highest practical credit rating and the lowest practical borrowing cost.



The City shall maintain compliance with all bond covenants and arbitrage regulations.



The City shall provide full disclosure on all financial reports and Official Statements.



The City will conduct periodic reviews of all outstanding debt to determine opportunities for refinancing that provide a net economic benefit and consider refinancing when the net present value of debt service savings are greater than or equal to 3.0% of the refunded principal amount.

HUMAN RESOURCES Human Resources are an overarching framework of parameters that address the City of Rohnert Park’s workforce. Please refer to the specific Memorandums of Understanding, Employment Contracts, Employment Outlines, Personnel Rules and Policies and Procedures for details governing the City’s various employee groups. Subject to the applicable provisions of the Rohnert Park Municipal Code, the Budget Resolution, the Personnel Rules, any applicable Administrative Procedures, the City of Rohnert Park Classification Plan, and these Budget Policies, the City Manager may take the following actions in the areas noted below: •

Allocation Modifications: Modify the “Pay Rate and Ranges” to the extent that the results of an appropriate job analysis(es) or reorganization demonstrates that a position or position’s minimum qualifications should be substantially modified or should be reassigned from one department to another department. However, should the results of an appropriate job analysis(es) or reorganization result in the modification of an existing pay schedule or the reassignment of a position to a different pay schedule, such reclassifications, including the updated “Pay Rate and Ranges” document, shall be approved by City Council at a City Council meeting.

HUMAN RESOURCES (concluded) •

Over-hire Appointments Authorize appointment of permanent employees in excess of the number of allocated positions in a particular classification in situations where a vacancy is anticipated within a short period of time, or in situations where a current employee is not actively at work and is not expected to return for a significant period of time or at all, provided there is no substantial overall financial impact resulting from such an action.

•

Supervisory Assignments Assign responsibility to employees who routinely and consistently are assigned to a lead or supervisory position over other employees, subordinate classifications, or agency-sponsored program participants. This assignment shall be made for duties outside of the employee’s regular scope of employment and shall be compensated with a stipend, not to exceed ten percent (10%).

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GENERAL FUND The General Fund is the primary fund used by the City. This fund is used to record all resource inflows and outflows that are not associated with special-purpose funds. The money flowing into a general fund is usually derived from a variety of taxes such as income taxes, sales taxes, use taxes, lodging taxes (depending on the level of government). The activities being paid for through the general fund constitute core administrative and operational tasks of the City. Since the bulk of all resources flow through the general fund, it is most critical to maintain control over the expenditures from it.

The major revenue sources for the City of Rohnert Park are sales taxes, property taxes, transient occupancy taxes, franchise fees, licenses and permits, community service fees, and investment income.

Programs and services in the City of Rohnert Park include general government, public safety, public works, animal services, parks & recreation, cultural arts, and capital outlay.

General Government includes: City Council, City Manager, City Clerk, Finance, Development Services, Human Resources, City Hall, and Non-Departmental.

A balanced General Fund budget reﬂects estimated revenues for a given ﬁscal year are equal to the planned expenditures. Financial stability is ensured when a municipality does not spend more than it collects. The 2026-2027 Fiscal Year budget will mark the 12th consecutive year that the City of Rohnert Park has established a balanced budget.

General Fund

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

Sales Tax

15,630,896

15,010,000

15,680,000

670,000

Property Tax

13,193,492

12,788,100

13,801,400

1,013,300

7.9%

Transient Tax

4,084,002

3,550,000

4,163,273

613,273

17.3%

Franchise Fee

3,659,735

3,344,405

3,455,000

110,595

3.3%

Licenses & Permits

1,749,081

1,950,107

1,837,900

(112,207)

(5.8%)

Community Services

2,126,990

1,933,500

1,975,250

41,750

2.2%

Charges for Services

2,840,394

3,781,200

1,983,160

(1,798,040)

(47.6%)

Fines & Penalties

222,585

164,500

140,500

(24,000)

(14.6%)

Donations Revenue

107,801

1,025,970

1,115,850

89,880

8.8%

Interest & Rents

2,091,009

1,699,645

2,098,509

398,864

23.5%

Intergovernmental

458,544

280,713

38,719

(241,994)

(86.2%)

1,380,940

1,177,436

652,000

(525,436)

(44.6%)

7,200

2,500

100.0%

$ Change

% Change

SOURCES

Revenue from Other Agencies Other Grant Revenue

4.5%

2,398,129

747,000

1,699,220

952,220

127.5%

698,300

2,037,200

2,203,569

166,369

8.2%

Transfer In

7,607,107

6,597,493

6,990,942

393,449

6.0%

TOTAL SOURCES

58,256,205

56,087,269

57,837,792

1,750,523

3.1%

2,769,953

3,469,451

3,171,744

(297,707)

(8.6%)

229,266

328,598

373,884

45,286

13.8%

Other Revenue Cost Allocation Plan Revenue

EXPENDITURES Administration Economic Development

187,935

290,808

225,175

(65,633)

(22.6%)

Finance *

1,772,352

2,736,622

2,849,805

113,183

4.1%

Non-Departmental

22,068,424

1,134,693

(845,194)

(1,979,887)

(174.5%)

Human Resources *

1,084,952

1,063,920

928,371

(135,549)

(12.7%)

Communications

Development Services

5,192,830

9,643,650

9,216,104

(427,546)

(4.4%)

Public Safety

21,459,354

24,889,356

26,749,416

1,860,060

7.5%

Public Works

1,333,692

6,087,583

6,825,269

737,686

12.1%

Community Services

3,968,203

7,942,589

8,343,218

400,629

5.0%

TOTAL EXPENDITURES

60,066,963

57,587,269

57,837,792

250,523

0.4%

General Fund Net Cost

1,810,758

1,500,000

(1,500,000)

(100.0%)

* Effective FY 2025-26, the Payroll Division was transferred from the Human Resources Department to the Finance Department. For comparability, the Human Resources original budget has been decreased by $286,555, while the Finance Department budget has been increased by the same amount to reflect this organizational change.

OVERVIEW General Fund revenues provide essential funding for City services and support a wide array of programs and services that benefit the entire community. These services include, general government services, public safety, public works, development services, recreation programs, the Performing Arts Center, maintenance of parks, facilities and infrastructure. The following discussion outlines the City’s primary General Fund revenues. All amounts are rounded for discussion purposes. The FY 2025-26 Budget anticipated flat revenue growth, as the City’s major revenue sources have experienced only modest increases and remain largely stagnant. This trend has been carried forward into the FY 2026-27 budget projections. Meanwhile, inflation continues to drive up costs, particularly employee benefits, which have increased by 16.6%. As a result, the City’s already limited resources are becoming increasingly strained. Estimated revenue for Fiscal Year 2026-27, excluding transfers from other sources, is $50.8 million. This represents an increase of $1.4 million, or 2.7%, compared to the FY 2025-26 adopted budget of $49.5 million. The increase is primarily driven by growth in Property Tax revenue, projected to rise by $1.0 million, Sales Tax by $670,000, Transient Occupancy Tax by $613,273, and the category Other Revenues by $952,220. These gains are partially offset by a $1.8 million decline in Charges for Services, which is expected to decrease by 47.6%. Overall, while several key revenues are experiencing moderate growth, the significant reduction in Charges for Services tempers the City’s total revenue increase. SALES TAXES The largest source of revenue for the City comes from Sales Tax, which represents about 30.8% of the General Fund revenue, excluding transfers in. This category includes the State, District, and Local Sales Tax. The current sales tax rate for the City is 9.75%. The Fiscal Year 2026-27 estimated Sales Tax revenue is $15.7 million. The City works with a sales tax consultant and makes the projections based on a forecast model provided by HDL Companies and other considerations. In 2010 City of Rohnert Park voters approved a 0.5% sales tax (Measure E) which was to preserve the safety and character of Rohnert Park, and maintain/protect general City services, including 9-1-1 emergency response; fire protection; neighborhood police patrols; gang/sex offender enforcement; disaster preparedness; street paving/pothole repair; park maintenance; and other essential services. This tax was set to expire in 2015. Measure A which continued the sales tax was subsequently approved, and it will continue indefinitely unless the city council members 30

unanimously vote to end it. The following chart depicts the 8-year Sales Tax revenue history and 2-year budgeted revenues, including Sales Tax Bradley Burns, Measure A and Prop 172 Public Safety Augmentation.

A 0.5% sales tax, Measure H, which commenced October 1, 2024 was passed by voters to improve and enhance local fire prevention, protection, emergency paramedic services and disaster response throughout Sonoma County by: improving vegetation management to prevent wildfire spread; attracting and retaining qualified, local firefighters; improving response times; and updating firefighting facilities and equipment. The measure continues until ended by voters. These funds are required to be maintained in a Special Revenue Fund and spent in accordance with the measure’s guidelines. The City receives 5.5% of these funds which for FY 2026-27 is estimated at $3.M and not included in the chart above.

PROPERTY TAXES Property taxes are the City’s second-largest revenue source, accounting for 27.1% of the General Fund budget, excluding transfers in. For FY 2026-27, property tax revenue is projected to increase by $1.0 million, or 7.9%, compared to the prior year’s budget. This growth is primarily driven by an estimated $500,000 increase in Secured Property Taxes, a $200,000 increase in Motor Vehicle License Fee In-Lieu revenues, and a $360,000 increase in Redevelopment Property Tax Trust Fund (RPTTF) distributions. Total property tax revenue is projected at $13.8 million for the fiscal year. To illustrate the 8-year history of Property Tax revenue and 2-year budgeted revenues, the following chart has been included. The Property Tax category includes the Secured Property Tax, Motor Vehicle License Fee (MVLF) revenue, and the residual Redevelopment Property Tax Trust Fund (RPTTF) allocation. The Secured Property Taxes are listed on the secured roll, which include properties with stable, known ownership and location and the tax is based on the assessed value of real estate: homes, commercial buildings and land. The MVLF revenue stream replaces a previous revenue source that was part of a state-mandated shift of money for schools in exchange for vehicle license fee revenues. RPTTF is a county-administered fund that receives property tax revenues formerly allocated to redevelopment agencies and redistributes them to local taxing entities after required obligations are paid. The City projects the Secured Property Tax revenue to be $5.6 million, the MVLF revenue to be $5.7 million, the RPTTF to be $1.8 million, and $800,000 for other property taxes for FY 2026-27.

CHARGES FOR SERVICES Charges for Services revenues are projected to decrease by $1.8 million in Fiscal Year 2026-27, with total revenue estimated at $2.0 million. The decrease is primarily attributable to reductions of $595,000 in building inspection fees, $802,000 in cost recovery labor revenue, and $500,000 in developer deposits. Revenues have decreased primarily due to a slowdown in development activity, resulting in fewer building permits, plan reviews, inspections, and related cost recovery services. In addition, reduced developer activity has led to lower developer deposit revenues compared to prior years. Most other Charges for Services revenue categories reflect only minor variances compared to the Fiscal Year 2025-26 Budget.

TRANSIENT OCCUPANCY TAX Transient Occupancy Tax (TOT) revenue is the City’s third largest revenue source, representing approximately 8.2% of General Fund revenues, excluding transfers in. TOT revenues declined significantly during Fiscal Year 2020-21 due to the impacts of the COVID-19 pandemic and related shutdowns. Since that time, TOT revenues have remained somewhat volatile, as several local hotels continue to face operational and market challenges. Additionally, one hotel is being converted into low-income housing, which will reduce TOT collections. Enhanced enforcement efforts and changes in ownership at two hotel properties have contributed to improving revenue trends. For Fiscal Year 2026-27, TOT revenue is projected at $4.2 million, representing an

increase of $613,000, or 17.3%, over the Fiscal Year 2025-26 budget of $3.6 million.

FRANCHISE FEES Franchise Fee revenue is projected at $3.5 million for Fiscal Year 2026-27, slightly increased from last year’s $3.4 million budget. Gas and Electric, Cable Television, and Refuse operators pay franchise fees to the City for using public streets. Franchise Fee revenue represents 6.8% of the General Fund revenue, excluding transfers in. Franchise Fees are made up of the following: Pacific Gas & Electric The City receives 1% of the gross gas revenue and 1% of the gross electric revenue and is therefore subject to fluctuations in energy rates and usage. As PG&E revenues rise, the City’s franchise revenues rise. The PG&E Franchise Fee is estimated at $750,000 for FY 2026-27. Pacific Bell Telephone Company/AT&T California and Comcast Cable Communications Group This revenue is generated through a State Video Service Franchise Agreement between the City, Comcast Cable Communications Group, and AT&T. The City receives 5% of gross receipts as franchise fees, as mandated by California Public Utility Code Section 5840(q)(1). However, the fee may vary depending on changes in cable rates and subscriptions. This Franchise Fee is estimated at $405,000 for FY 2026-27. Recology Sonoma Marin/Refuse

The City has a contract with Recology Sonoma Marin for refuse hauling service (garbage, recycling, compost, and street sweeping). The Franchise Fee for FY 2026-27 is estimated at $2.3 million. Additionally, the City has non-exclusive agreements with Recology Sonoma Marin, M&M Services, and N Leasing (Republic Services) to provide and haul temporary construction and demolition debris boxes. Franchise Fees are based on gross receipts for each service. COST ALLOCATION PLAN The Cost Allocation Plan is expected to bring $2.2 million in revenue in FY 2026-27, an increase of $166,000, or 8.2%, compared to the prior year. The plan identifies and allocates indirect (overhead) costs based on actual expenditures and determines the share of those costs attributable to departments receiving support services. Budgeted allocations are generally calculated using prior-year actual costs, adjusted for anticipated cost-of-living increases. Once the fiscal year has closed, the estimates are reconciled to actual costs and adjusted through a future year true-up process. Revenue generated through the Cost Allocation Plan is primarily recovered from Enterprise Funds to reimburse the General Fund for citywide support services provided by departments such as the City Manager’s Office, Finance, and Human Resources. Beginning in FY 2025-26, the City reinstated the use of a consultant to prepare the Cost Allocation Plan, helping ensure the accurate recovery of eligible overhead costs. LICENSES & PERMITS License and Permit revenue is projected at $1.8 million for Fiscal Year 2026-27, representing a decrease of $112,000 compared to the Fiscal Year 2025-26 budget. The decrease is primarily attributable to a $50,000 reduction in fire plan check permit revenue and a $44,000 decrease in building plan check permit revenue. All other revenue categories within this classification reflect only minor decreases. COMMUNITY SERVICES Community Services revenue for Fiscal Year 2026-27 is projected at approximately $2.0 million, representing an increase of $42,000 compared to the Fiscal Year 2025-26 budget. The projection reflects modest growth in revenues generated from classes, memberships, rental fees, and the Performing Arts Center during Fiscal Year 2026-27. INTEREST & RENTS The City primarily invests cash in the Sonoma County Investment Pool and the State’s Local Agency Investment Fund (LAIF). These investment pools align with the City’s investment policy and ensure the safety of principal and liquidity. The City also invests in Certificates of Deposit and Government Agency Treasury Bonds. Based on the current rates of return on City 35

investments and industry advisors, the projected Fiscal Year 2026-27 interest revenue is approximately $1.4 million, which is approximately $350,000 higher than the budgeted amounts in FY 2025-26. Investments are still generating strong interest earnings, which could change should the economy change or re-investment rates drop. The City generates rental revenue by leasing various properties such as digital billboards, cell tower land leases, and other assets. The projected revenue for Fiscal Year 2026-27 rentals is approximately $698,000, an increase of $49,000 from the Fiscal Year 2025-26 budget.

CITY OF ROHNERT PARK FISCAL YEAR 2026-2027 GENERAL FUND REVENUES (BY CATEGORY)

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

% of Total

SOURCES Sales Tax

15,630,896

15,010,000

15,680,000

27.1%

670,000

Property Tax

13,193,492

12,788,100

13,801,400

23.9%

1,013,300

7.9%

Transient Tax

4,084,002

3,550,000

4,163,273

7.2%

613,273

17.3%

Franchise Fee

3,659,735

3,344,405

3,455,000

6.0%

110,595

3.3%

Licenses & Permits

1,749,081

1,950,107

1,837,900

3.2%

(112,207)

(5.8%)

Community Services

2,126,990

1,933,500

1,975,250

3.4%

41,750

2.2%

Charges for Services

$ Change

% Change

4.5%

2,840,394

3,781,200

1,983,160

3.4%

(1,798,040)

(47.6%)

Fines & Penalties

222,585

164,500

140,500

0.2%

(24,000)

(14.6%)

Donations Revenue Interest & Rents

107,801 2,091,009

1,025,970 1,699,645

1,115,850 2,098,509

1.9% 3.6%

89,880 398,864

8.8% 23.5%

Intergovernmental

458,544

280,713

38,719

0.1%

(241,994)

(86.2%)

1,380,940

1,177,436

652,000

1.1%

(525,436)

(44.6%)

7,200

2,500

0.0%

2,500

100.0%

2,398,129

747,000

1,699,220

2.9%

952,220

127.5%

Revenue from Other Agencies Other Grant Revenue Other Revenue Cost Allocation Plan Revenue

698,300

2,037,200

2,203,569

3.8%

166,369

8.2%

Transfer In

7,607,107

6,597,493

6,990,942

12.1%

393,449

6.0%

TOTAL SOURCES

58,256,205

56,087,269

57,837,792

100.0%

1,750,523

3.1%

CITY OF ROHNERT PARK FISCAL YEAR 2026-2027 GENERAL FUND EXPENDITURES (BY CATEGORY)

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

% of Total

Salaries

21,505,476

22,006,878

21,507,996

37.2%

(498,882)

(2.3%)

Benefits

10,198,714

12,121,842

14,139,624

24.4%

2,017,782

16.6%

$ Change

% Change

EXPENDITURES

Internal Service Fund Charges

6,310,747

6,227,246

6,332,121

10.9%

104,875

1.7%

Services & Supplies

10,761,317

9,090,102

9,088,637

15.7%

(1,465)

(0.0%)

98,585

3,367,700 108,000

3,536,000 107,548

6.1% 0.2%

168,300 (452)

5.0% (0.4%)

Cost Allocation Plan Expense Debt Services Capital Outlay

849,911

1,608,000

1,515,000

2.6%

(93,000)

(5.8%)

Professional Contracts

6,570,023

8,969,141

9,804,239

17.0%

835,098

9.3%

Reimbursements

(2,488,303)

(7,411,640)

(8,193,373)

(14.2%)

(781,733)

10.5%

Transfer Out

6,260,493

1,500,000

0.0%

(1,500,000)

(100.0%)

TOTAL EXPENDITURES

60,066,963

57,587,269

57,837,792

100.0%

250,523

0.4%

Administration Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Charges for Services

50,000

100.0%

Intergovernmental

33,381

160,000

(160,000)

(100.0%)

Revenue from Other Agencies

4,795

4,000

0.0%

Other Revenue

14,042

100.0%

35,000

(35,000)

(100.0%)

102,218

199,000

4,000

(195,000)

(98.0%)

Salaries

855,099

868,012

629,159

(238,853)

(27.5%)

Benefits

311,035

412,356

467,664

55,308

13.4%

187,503

194,541

7,038

3.8%

225,703

608,405

526,705

(81,700)

(13.4%)

35,000

(35,000)

(100.0%)

Professional Contracts

1,378,117

1,358,175

1,353,675

(4,500)

(0.3%)

TOTAL EXPENDITURES

2,769,953

3,469,451

3,171,744

(297,707)

(8.6%)

General Fund Net Cost

2,667,736

3,270,451

3,167,744

(102,707)

(3.1%)

Transfer In TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Capital Outlay

City Council

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001000-50157 Other Revenue-Agency

4,795

4,000

0.0%

TOTAL-Rev frm Other Agency

4,795

4,000

0.0%

10001000-61000 Salaries

54,597

76,500

0.0%

TOTAL-Salaries

54,597

76,500

0.0%

10001000-62100 Medicare 10001000-62200 Benefits-Medical

770

1,075

1,086

1.0%

25,604

26,567

22,080

(4,487)

(16.9%)

9,494

100.0%

10001000-62204 Benefits - Kaiser Medical 10001000-62230 Benefits-Vision

242

248

2.5%

10001000-62250 Benefits-Dental

1,753

1,754

1,894

140

8.0%

10001000-62680 PERS-ER

3,169

3,402

3,194

(208)

(6.1%)

10001000-62685 PERS- ER UAL

2,576

4,590

2,014

78.2%

6,000

0.0%

874

630

1,295

665

105.6%

38,412

42,246

49,881

7,635

18.1%

10001000-80010 Services - Info Tech

23,100

21,044

(2,056)

(8.9%)

TOTAL-ISF Charges

23,100

21,044

(2,056)

(8.9%)

532

1,800

0.0%

10001000-62720 RHSA Plan 10001000-62800 Workers Comp TOTAL-Benefits

10001000-63105 Printing 10001000-63143 Communication-Phone

1,330

2,300

0.0%

10001000-63310 Dues & Subscriptions

64,636

107,200

0.0%

10001000-63600 Meeting Expense

4,121

2,500

0.0%

10001000-63800 City Council MayorExQ12

500

100.0%

10001000-63810 City Council MayorExQ34

500

100.0%

10001000-63820 City Council D1Exp

2,328

3,000

0.0%

10001000-63830 City Council D2Exp

3,805

3,000

0.0%

10001000-63840 City Council D3Exp

2,790

3,000

0.0%

10001000-63850 City Council D4Exp

3,791

3,000

0.0%

10001000-63860 City Council D5Exp

2,459

3,000

0.0%

10001000-66210 Special Dept Expense

15,832

12,000

20,000

8,000

66.7%

TOTAL-Services & Supplies

101,624

140,800

149,800

9,000

6.4%

10001000-63950 Contract Services - Staffing

6,000

0.0%

10001000-64000 Contract - Outside Services

21,806

34,500

70,000

35,500

102.9%

TOTAL-Prof Contracts

21,806

40,500

76,000

35,500

87.7%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

4,795

4,000

0.0%

216,439 211,644

323,146 319,146

373,225 369,225

50,079 50,079

15.5% 15.7%

City Attorney

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001010-63170 Elections

50,000

0.0%

TOTAL-Services & Supplies

50,000

0.0%

10001010-64030 Professional Legal Fees

1,108,921

871,675

0.0%

TOTAL-Prof Contracts

1,108,921

871,675

0.0%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

1,108,921 1,108,921

921,675 921,675

0.0% 0.0%

City Manager

Acct Number

Description

10001020-50139 Grant-Fed Pass Thru Rev

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

33,381

0.0%

160,000

(160,000)

(100.0%)

TOTAL-Intergovernmental

33,381

160,000

(160,000)

(100.0%)

10001020-50339 Other Revenue - Misc

13,642

0.0%

TOTAL-Other Revenue

13,642

0.0%

10001020-61000 Salaries

523,182

771,503

560,578

(210,925)

(27.3%)

10001020-61155 Overtime

649

500

0.0%

10001020-50147 Grants - County

0.0%

10001020-61220 Admin Leave Payout

10001020-61175 Off Salary Pay

8,064

9,533

14,760

5,227

54.8%

10001020-61500 Acting Pay

1,781

0.0%

10001020-62998 Salary Savings

(287,058)

(320,405)

(33,347)

11.6%

533,730

494,478

255,433

(239,045)

(48.3%)

8,434

9,100

0.0%

6,834

0.0%

10001020-62100 Medicare

7,692

11,284

8,454

(2,830)

(25.1%)

10001020-62200 Benefits-Medical

43,451

58,892

16,773

(42,119)

(71.5%)

39,874

100.0%

357

484

248

(236)

(48.8%)

TOTAL-Salaries 10001020-61835 Allowance Management 10001020-61837 Allowance Auto

10001020-62204 Benefits - Kaiser Medical 10001020-62230 Benefits-Vision 10001020-62240 Benefits-Life Insurance

2,676

924

462

(462)

(50.0%)

10001020-62250 Benefits-Dental

2,583

3,508

1,894

(1,614)

(46.0%)

10001020-62260 Benefits-EAP

171

136

(40)

(29.4%)

10001020-62600 Disability-Long Term

2,802

4,060

2,963

(1,097)

(27.0%)

10001020-62620 Disability-Short Term

1,563

2,263

2,248

(15)

(0.7%)

10001020-62640 Unemployment

3,074

0.0%

10001020-62680 PERS-ER

46,248

60,759

58,525

(2,234)

(3.7%)

10001020-62681 PERS Mgt Benefit Rplcmnt

13,887

15,000

16,300

1,300

8.7%

10001020-62685 PERS- ER UAL

30,947

64,949

84,087

19,138

29.5%

10001020-62720 RHSA Plan

2,336

3,600

1,200

(2,400)

(66.7%)

10001020-62800 Workers Comp

7,165

4,058

9,500

5,442

134.1%

173,383

245,851

258,558

12,707

5.2%

26,300

35,045

8,745

33.3%

TOTAL-Benefits 10001020-80010 Services - Info Tech 10001020-80020 Services - Fleet

3,000

1,865

(1,135)

(37.8%)

10001020-80030 Services - Vehicle Replacement

6,603

0.0%

10001020-80050 Services - Gen Liab ISF

63,900

59,300

(4,600)

(7.2%)

TOTAL-ISF Charges

99,803

102,813

3,010

3.0%

10001020-63100 Postage & Shipping

100

0.0%

218

400

0.0%

10001020-63105 Printing

City Manager

Acct Number

Description

10001020-63110 Office Expense

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

2,038

2,000

0.0%

10001020-63120 Equipment Small Office & Tool

120

0.0%

10001020-63140 Advertising

664

5,000

0.0%

10001020-63143 Communication-Phone

912

1,565

0.0%

2,700

0.0%

4,121

6,000

0.0%

10001020-63160 Software Lic. & Subscriptions 10001020-63310 Dues & Subscriptions 10001020-63395 License & Permit Fees

200

0.0%

10001020-63600 Meeting Expense

7,607

5,500

0.0%

10001020-63610 Travel and Training

11,307

20,000

10,000

(10,000)

(50.0%)

10001020-65120 Repair & Maint Vehicles

240

0.0%

13,071

100,000

0.0%

10001020-65130 Fuel 10001020-66210 Special Dept Expense

0.0%

TOTAL-Services & Supplies

10001020-66211 Other Exp- RP People Srvcs

40,108

143,705

133,705

(10,000)

(7.0%)

10001020-64000 Contract - Outside Services

122,511

120,000

0.0%

10001020-64017 Contract - RP People Services

43,133

160,000

120,000

(40,000)

(25.0%)

TOTAL-Prof Contracts

165,644

280,000

240,000

(40,000)

(14.3%)

TOTAL Revenues

47,023

160,000

(160,000)

(100.0%)

TOTAL Expenditures General Fund Net Cost

912,865 865,842

1,263,837 1,103,837

990,509 990,509

(273,328) (113,328)

(21.6%) (10.3%)

City Clerk

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001030-50339 Other Revenue - Misc

400

0.0%

TOTAL-Other Revenue

400

0.0%

10001030-44111 T-In DIVCA AB2987

35,000

(35,000)

(100.0%)

TOTAL-Transfer In

35,000

(35,000)

(100.0%)

10001030-61000 Salaries

258,103

290,609

290,796

187

0.1%

10001030-61155 Overtime

210

500

0.0%

10001030-61175 Off Salary Pay

0.0%

10001030-61220 Admin Leave Payout

4,113

4,125

4,130

0.1%

10001030-61300 Stipend Pay

1,807

1,800

0.0%

264,288

297,034

297,226

192

0.1%

10001030-61837 Allowance Auto

6,333

6,834

0.0%

10001030-62100 Medicare

3,621

4,056

4,247

191

4.7%

10001030-62200 Benefits-Medical

TOTAL-Salaries

36,799

44,202

(44,202)

(100.0%)

10001030-62204 Benefits - Kaiser Medical

39,874

100.0%

10001030-62209 Benefits - Sutter Medical

19,937

100.0%

10001030-62230 Benefits-Vision

301

363

372

2.5%

10001030-62240 Benefits-Life Insurance

2,358

924

0.0%

10001030-62250 Benefits-Dental

2,178

2,631

2,841

210

8.0%

10001030-62260 Benefits-EAP 10001030-62600 Disability-Long Term 10001030-62620 Disability-Short Term

152

102

144

41.2%

1,374

1,520

1,521

0.1%

766

848

1,166

318

37.5%

10001030-62680 PERS-ER

22,975

32,516

30,547

(1,969)

(6.1%)

10001030-62685 PERS- ER UAL

15,394

24,616

43,890

19,274

78.3%

10001030-62720 RHSA Plan

2,982

3,600

0.0%

10001030-62800 Workers Comp

3,358

2,047

3,328

1,281

62.6%

TOTAL-Benefits

98,591

124,259

159,225

34,966

28.1%

10001030-80010 Services - Info Tech

26,300

26,284

(16)

(0.1%)

10001030-80050 Services - Gen Liab ISF

38,300

44,400

6,100

15.9%

TOTAL-ISF Charges

64,600

70,684

6,084

9.4%

150

0.0%

10001030-63105 Printing 10001030-63110 Office Expense

915

2,000

0.0%

10001030-63120 Equipment Small Office & Tool

7,500

0.0%

10001030-63140 Advertising

7,970

0.0%

10001030-63141 Communications-Legal

16,000

0.0%

10001030-63143 Communication-Phone

920

1,700

0.0%

10001030-63160 Software Lic. & Subscriptions

52,173

54,600

29,000

(25,600)

(46.9%)

10001030-63170 Elections

1,262

155,100

100,000

(55,100)

(35.5%)

City Clerk

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001030-63310 Dues & Subscriptions

1,345

1,500

0.0%

10001030-63395 License & Permit Fees

565

800

0.0%

10001030-63415 Bank & Merchant Fees

0.0%

10001030-63600 Meeting Expense

594

1,000

0.0%

10001030-63610 Travel and Training

10,178

10,200

0.0%

10001030-66210 Special Dept Expense

310

5,000

0.0%

83,971

247,900

167,200

(80,700)

(32.6%)

10001030-81540 Capital Asset-Equipment

35,000

(35,000)

(100.0%)

TOTAL-Capital Outlay

35,000

(35,000)

(100.0%)

10001030-64000 Contract - Outside Services

5,181

6,000

0.0%

TOTAL-Prof Contracts

5,181

6,000

0.0%

400

35,000

(35,000)

(100.0%)

452,031 451,631

774,793 739,793

700,335 700,335

(74,458) (39,458)

(9.6%) (5.3%)

TOTAL-Services & Supplies

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

Downtown Development

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001450-50069 Other Rev-Developer Deposit

50,000

0.0%

TOTAL-Charges for Services

50,000

0.0%

10001450-61000 Salaries

2,485

0.0%

TOTAL-Salaries

2,485

0.0%

10001450-62100 Medicare

0.0%

10001450-62200 Benefits-Medical

158

0.0%

10001450-62230 Benefits-Vision

0.0%

10001450-62240 Benefits-Life Insurance

0.0%

10001450-62250 Benefits-Dental

0.0%

10001450-62260 Benefits-EAP

0.0%

10001450-62600 Disability-Long Term

0.0%

10001450-62620 Disability-Short Term

0.0%

358

0.0%

10001450-62680 PERS-ER 10001450-62685 PERS- ER UAL

0.0%

10001450-62720 RHSA Plan

0.0%

10001450-62800 Workers Comp

0.0%

TOTAL-Benefits

648

0.0%

10001450-63600 Meeting Expense

1,000

0.0%

10001450-63610 Travel and Training

5,000

0.0%

10001450-66210 Special Dept Expense

20,000

0.0%

TOTAL-Services & Supplies

26,000

0.0%

10001450-64000 Contract - Outside Services

15,616

60,000

0.0%

10001450-64030 Professional Legal Fees

60,948

100,000

0.0%

TOTAL-Prof Contracts

76,564

160,000

0.0%

TOTAL Revenues

50,000

0.0%

TOTAL Expenditures General Fund Net Cost

79,698 29,698

186,000 186,000

0.0% 0.0%

THIS PAGE INTENTIONALLY LEFT BLANK

Economic Development Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

EXPENDITURES Salaries

117,805

124,198

130,289

6,091

4.9%

Benefits

44,884

50,750

67,834

17,084

33.7%

21,600

23,561

1,961

9.1%

Services & Supplies

37,863

57,050

52,200

(4,850)

(8.5%)

Professional Contracts

28,715

75,000

100,000

25,000

33.3%

TOTAL EXPENDITURES

229,266

328,598

373,884

45,286

13.8%

General Fund Net Cost

229,266

328,598

373,884

45,286

13.8%

Internal Service Fund Charges

Economic Development

Acct Number

Description

10001040-61000 Salaries

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

117,787

122,971

129,119

6,148

5.0%

0.0%

1,227

1,170

(57)

(4.6%)

117,805

124,198

130,289

6,091

4.9%

10001040-62100 Medicare

1,572

1,666

1,868

202

12.1%

10001040-62200 Benefits-Medical

20,933

20,849

(20,849)

(100.0%)

10001040-61175 Off Salary Pay 10001040-61220 Admin Leave Payout TOTAL-Salaries

10001040-62204 Benefits - Kaiser Medical

28,481

100.0%

10001040-62230 Benefits-Vision

121

124

2.5%

10001040-62240 Benefits-Life Insurance

675

231

0.0%

10001040-62250 Benefits-Dental

877

947

8.0%

10001040-62260 Benefits-EAP

41.2%

10001040-62600 Disability-Long Term

613

639

671

5.0%

10001040-62620 Disability-Short Term

342

357

518

161

45.1%

10001040-62680 PERS-ER

10,376

13,674

13,480

(194)

(1.4%)

10001040-62685 PERS- ER UAL

6,938

10,352

19,368

9,016

87.1%

10001040-62720 RHSA Plan

1,200

0.0%

10001040-62800 Workers Comp

1,176

750

898

148

19.7%

TOTAL-Benefits

44,884

50,750

67,834

17,084

33.7%

10001040-80010 Services - Info Tech

8,800

8,761

(39)

(0.4%)

10001040-80050 Services - Gen Liab ISF

12,800

14,800

2,000

15.6%

TOTAL-ISF Charges

21,600

23,561

1,961

9.1%

10001040-63105 Printing

956

5,000

3,000

(2,000)

(40.0%)

10001040-63110 Office Expense

141

600

0.0%

10001040-63120 Equipment Small Office & Tool

383

1,000

500

(500)

(50.0%)

11,942

12,400

10,000

(2,400)

(19.4%)

315

550

600

9.1%

10001040-63160 Software Lic. & Subscriptions

3,610

13,000

15,000

2,000

15.4%

10001040-63310 Dues & Subscriptions

7,936

8,000

9,500

1,500

18.8%

10001040-63600 Meeting Expense

276

1,000

0.0%

10001040-63610 Travel and Training

3,530

15,000

10,000

(5,000)

(33.3%)

10001040-66210 Special Dept Expense

8,772

500

2,000

1,500

300.0%

TOTAL-Services & Supplies

37,863

57,050

52,200

(4,850)

(8.5%)

10001040-64000 Contract - Outside Services

26,686

75,000

100,000

25,000

33.3%

10001040-64030 Professional Legal Fees

2,029

0.0%

TOTAL-Prof Contracts

28,715

75,000

100,000

25,000

33.3%

10001040-63140 Advertising 10001040-63143 Communication-Phone

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

229,266 229,266

328,598 328,598

373,884 373,884

45,286 45,286

13.8% 13.8%

THIS PAGE INTENTIONALLY LEFT BLANK

Communications Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

EXPENDITURES Salaries

72,435

116,401

93,001

(23,400)

(20.1%)

Benefits

20,474

30,157

38,288

8,131

27.0%

8,800

23,561

14,761

167.7%

Services & Supplies

21,018

36,550

36,125

(425)

(1.2%)

Professional Contracts

74,008

98,900

34,200

(64,700)

(65.4%)

TOTAL EXPENDITURES

187,935

290,808

225,175

(65,633)

(22.6%)

General Fund Net Cost

187,935

290,808

225,175

(65,633)

(22.6%)

Internal Service Fund Charges

Communications

Acct Number

Description

10001045-61000 Salaries

FY 26-27 Adopted Budget

$ Change

% Change

70,297

115,573

92,131

(23,442)

(20.3%)

0.0%

2,121

0.0%

10001045-61175 Off Salary Pay 10001045-61219 Annual Leave Payout

FY 25-26 Original Budget

FY 24-25 Actual

10001045-61220 Admin Leave Payout

828

870

5.1%

TOTAL-Salaries

72,435

116,401

93,001

(23,400)

(20.1%)

10001045-62100 Medicare

1,019

1,590

1,317

(273)

(17.2%)

10001045-62200 Benefits-Medical

5,554

14,734

(14,734)

(100.0%)

9,494

100.0%

10001045-62230 Benefits-Vision

121

124

2.5%

10001045-62204 Benefits - Kaiser Medical 10001045-62240 Benefits-Life Insurance

617

231

0.0%

10001045-62250 Benefits-Dental

657

877

947

8.0%

10001045-62260 Benefits-EAP

41.2%

10001045-62600 Disability-Long Term

353

601

479

(122)

(20.3%)

10001045-62620 Disability-Short Term

197

335

369

10.1%

10001045-62680 PERS-ER

6,189

9,618

100.0%

10001045-62685 PERS- ER UAL

4,126

9,729

13,820

4,091

42.0%

10001045-62720 RHSA Plan

900

1,200

0.0%

10001045-62800 Workers Comp

702

705

641

(64)

(9.1%)

20,474

30,157

38,288

8,131

27.0%

10001045-80010 Services - Info Tech

8,800

8,761

(39)

(0.4%)

10001045-80050 Services - Gen Liab ISF

14,800

100.0%

TOTAL-ISF Charges

8,800

23,561

14,761

167.7%

1,000

0.0%

TOTAL-Benefits

10001045-63105 Printing 10001045-63110 Office Expense

2,000

0.0%

4,063

10,000

8,500

(1,500)

(15.0%)

315

550

625

13.6%

10001045-63160 Software Lic. & Subscriptions

9,675

15,000

16,500

1,500

10.0%

10001045-63310 Dues & Subscriptions

3,763

1,000

500

(500)

(50.0%)

10001045-63600 Meeting Expense

183

1,000

0.0%

10001045-63610 Travel and Training

2,426

5,000

5,500

500

10.0%

10001045-66210 Special Dept Expense

464

1,000

500

(500)

(50.0%)

TOTAL-Services & Supplies

21,018

36,550

36,125

(425)

(1.2%)

10001045-64000 Contract - Outside Services

73,714

98,900

34,200

(64,700)

(65.4%)

293

0.0%

74,008

98,900

34,200

(64,700)

(65.4%)

10001045-63140 Advertising 10001045-63143 Communication-Phone

10001045-64030 Professional Legal Fees TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

187,935 187,935

290,808 290,808

225,175 225,175

(65,633) (65,633)

(22.6%) (22.6%)

FINANCE MANDATED SERVICES

Prepare and Maintain Annual City Budget (CA Statutes and State Constitution) Provide Audited Financial Statements (CA State Controller’s Office – Financial Transactions Reporting) Ensure adherence to Federal and State Regulations (CA Government Code) Manage the City's Cash and Investments (CA Government Code – Sections 41006 & 53600 et seq.) Monitor and maintain Assigned Reserves (City Council Adopted Resolution or Ordinance) Respond to Public Records Requests (CA Public Records Act) Prepare Federal, State & County Reports (Multiple Regulatory Bodies) Annual Debt Transparency Reporting (CA Government Code – Section 8855) Issue Business Tax Certificates aka Business Licenses (CA State Constitution) Prepare Bi-weekly Payroll Annually issue W2s to Employees and 1099 to City Vendors

CORE SERVICES Maintain Financial Systems, and Structure for Reporting Accuracy and Efficiency Ensure Financial Transactions are Recorded in Accordance with GenerallyAccepted Accounting Principles (GAAP) Ensure InternalControls are Enforcedand Segregation of Duties Maintained Ensure Policies are up to Date and Compliance is Met Administer and Monitor the Annual Budget Prepare Regular Reports for Council on the Financial Condition of the City Develop Long-Range Financial Plans Administer Utility Billings/Collections Provide Excellent Customer Service Perform Purchasing Function Including Purchase Orders/Contracts Administer: Accounts Receivables/Accounts Payable/Grants Collaborate with Public Works to Track Public Projects Review New Programs, Identify Fiscal Impacts Review Staff Reports, New Contracts and Agreements, Identify Fiscal Impacts Perform Financial Analysis DISCRETIONARY SERVICES Perform Internal/External Audits Perform Feasibility and Cost-Benefit Analysis

REVENUE OPPORTUNITIES Review Business License Compliance and Collection Structure Audit Transient Occupancy Taxes for Compliance Record, Track and Audit Revenue by Location Administer Accounts Receivable and Collections Record, Track and Audit Lease and Franchise Contracts Develop Cost Allocation Plans to Reimburse the General Fund for Services Provided Review Cost Reimbursement Agreements for Compliance

MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2025-26 Returned to the standard schedule for Audit Completion, including the Schedule of Expenditures for Federal Awards (SEFA), City Financial Transactions Report, and other Reporting and Compliance Requirements post implementation of Munis Worked with the City Manager and Departments to Adopt a Balanced Budget Refined and restructured the chart of accounts to capture the full cost of programs Provided professional training to staff to improve technical skills in their area of responsibility Continued to improve and create controls, as necessary, to ensure minimal financial risk Trained new staff and cross-trained existing staff to be able to perform duties across functions within Accounting, Utility Billing and Revenue Provided continuing education on ERP product enhancements

Finance Department - Budget Summary

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

Salaries

1,163,993

1,530,723

1,485,337

(45,386)

(3.0%)

Benefits

356,997

524,114

689,244

165,130

31.5%

$ Change

% Change

EXPENDITURES

342,557

338,136

(4,421)

(1.3%)

Services & Supplies

62,392

249,424

207,790

(41,634)

(16.7%)

Professional Contracts

215,970

160,000

192,000

32,000

20.0%

Reimbursements

(27,000)

(70,196)

(62,702)

7,494

(10.7%)

TOTAL EXPENDITURES *

1,772,352

2,736,622

2,849,805

113,183

4.1%

General Fund Net Cost

1,772,352

2,736,622

2,849,805

113,183

4.1%

Internal Service Fund Charges

Finance - Accounting & Payroll

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

10001300-61000 Salaries

873,324

1,418,170

1,595,793

177,623

12.5%

10001300-61155 Overtime

6,728

33,524

34,524

1,000

3.0%

193

0.0%

10001300-61175 Off Salary Pay 10001300-61219 Annual Leave Payout

47,197

0.0%

10001300-61220 Admin Leave Payout

8,141

12,761

12,760

(1)

(0.0%)

10001300-61300 Stipend Pay

1,680

120

2,640

2,520

2100.0%

10001300-61500 Acting Pay

7,889

903

(903)

(100.0%)

(109,333)

(172,104)

(62,771)

57.4%

945,152

1,356,145

1,473,613

117,468

8.7%

10001300-61710 Longevity

5,046

10,732

(10,732)

(100.0%)

10001300-61837 Allowance Auto

5,047

13,668

0.0%

10001300-62998 Salary Savings TOTAL-Salaries

10001300-62100 Medicare

13,347

20,542

23,074

2,532

12.3%

10001300-62200 Benefits-Medical

93,553

110,938

31,464

(79,474)

(71.6%)

116,017

100.0%

10001300-62204 Benefits - Kaiser Medical

21,932

100.0%

10001300-62230 Benefits-Vision

10001300-62209 Benefits - Sutter Medical

1,040

1,420

1,758

338

23.8%

10001300-62240 Benefits-Life Insurance

6,897

3,164

3,741

577

18.2%

10001300-62250 Benefits-Dental

7,534

10,256

13,449

3,193

31.1%

10001300-62260 Benefits-EAP

531

402

678

276

68.7%

4,612

7,008

8,314

1,306

18.6%

10001300-62620 Disability-Short Term

2,572

3,907

6,397

2,490

63.7%

10001300-62640 Unemployment

10,236

0.0%

10001300-62680 PERS-ER

74,568

139,915

166,872

26,957

19.3%

10001300-62685 PERS- ER UAL

50,008

120,384

239,764

119,380

99.2%

10001300-62720 RHSA Plan

9,684

12,840

17,040

4,200

32.7%

10001300-62740 Tuition Reimbursement

3,000

4,500

100.0%

10001300-62800 Workers Comp

9,517

8,861

14,589

5,728

64.6%

297,193

464,037

683,257

219,220

47.2%

10001300-80010 Services - Info Tech

95,441

123,954

28,513

29.9%

10001300-80050 Services - Gen Liab ISF

204,116

210,339

6,223

3.0%

TOTAL-ISF Charges

299,557

334,293

34,736

11.6%

4,791

100

0.0%

10001300-62600 Disability-Long Term

TOTAL-Benefits

10001300-63100 Postage & Shipping 10001300-63105 Printing

4,926

5,000

6,000

1,000

20.0%

10001300-63110 Office Expense

14,959

18,000

18,500

500

2.8%

10001300-63120 Equipment Small Office & Tool

2,084

10,000

0.0%

10001300-63143 Communication-Phone

1,541

2,650

0.0%

14,700

0.0%

10001300-63310 Dues & Subscriptions

890

1,500

4,900

3,400

226.7%

10001300-63415 Bank & Merchant Fees

15,337

0.0%

10001300-63250 Lease-Equipment

Finance - Accounting & Payroll

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001300-63600 Meeting Expense

2,190

1,000

3,500

2,500

250.0%

10001300-63610 Travel and Training

10,309

20,000

25,000

5,000

25.0%

10001300-66210 Special Dept Expense

4,189

50,000

42,500

(7,500)

(15.0%)

TOTAL-Services & Supplies

61,217

122,950

127,850

4,900

4.0%

10001300-63950 Contract Services - Staffing

78,804

0.0%

10001300-64000 Contract - Outside Services

46,196

75,000

0.0%

10001300-64040 Audit Acctng & Tax Fee

90,970

85,000

89,000

4,000

4.7%

TOTAL-Prof Contracts

215,970

160,000

164,000

4,000

2.5%

10001300-68111 Reimb frm 4254 PFF Admin

(27,000)

(70,196)

(62,702)

7,494

(10.7%)

TOTAL-Reimbursements

(27,000)

(70,196)

(62,702)

7,494

(10.7%)

0.0%

1,492,532 1,492,532

2,332,493 2,332,493

2,720,311 2,720,311

387,818 387,818

16.6% 16.6%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

6250 State Farm Finance Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001305-61000 Salaries

11,724

100.0%

TOTAL-Salaries

11,724

100.0%

10001305-62100 Medicare

165

100.0%

10001305-62204 Benefits - Kaiser Medical

1,900

100.0%

10001305-62230 Benefits-Vision

100.0%

10001305-62240 Benefits-Life Insurance

100.0%

10001305-62250 Benefits-Dental

190

100.0%

10001305-62260 Benefits-EAP

100.0%

10001305-62600 Disability-Long Term

100.0%

10001305-62620 Disability-Short Term

100.0%

10001305-62680 PERS-ER

1,224

100.0%

10001305-62685 PERS- ER UAL

1,759

100.0%

10001305-62720 RHSA Plan

240

100.0%

10001305-62800 Workers Comp

321

100.0%

TOTAL-Benefits

5,987

100.0%

10001305-80010 Services - Info Tech

843

100.0%

10001305-80050 Services - Gen Liab ISF

3,000

100.0%

TOTAL-ISF Charges

3,843

100.0%

10001305-63120 Equipment Small Office & Tool

2,000

0.0%

10001305-63143 Communication-Phone

1,600

100.0%

10001305-63145 Internet & Broadband

1,839

1,840

0.1%

10001305-65210 Repair & Maintenance

47,896

30,000

(17,896)

(37.4%)

10001305-65222 Supplies-Janitorial Svs

21,000

5,000

(16,000)

(76.2%)

10001305-65310 Utility-Electric

35,602

30,000

(5,602)

(15.7%)

10001305-65320 Utility-Water and Sewer

6,137

7,500

1,363

22.2%

10001305-66210 Special Dept Expense

3,100

1,600

(1,500)

(48.4%)

10001305-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

117,574

79,940

(37,634)

(32.0%)

10001305-64000 Contract - Outside Services

28,000

100.0%

TOTAL-Prof Contracts

28,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

117,574 117,574

129,494 129,494

11,920 11,920

10.1% 10.1%

THIS PAGE INTENTIONALLY LEFT BLANK

NON-DEPARTMENTAL OTHER GENERAL GOVERNMENT Departments classified as Other General Government are used to account for revenues and expenditures that are not assigned to a specific department or program; rather they serve the General Government as a whole. Major revenue sources include sales taxes, property taxes, transient occupancy taxes, franchise fees, business licenses, interests and rents. Major expenditures include, but are not limited to, retiree medical costs, workers compensation premiums, debt service payments, tax administration costs, City Hall building maintenance costs, and transfers out to other funds.

Non-Departmental - Budget Summary

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

Sales Tax

15,313,724

14,700,000

15,350,000

650,000

4.4%

Property Tax

13,193,492

12,788,100

13,801,400

1,013,300

7.9%

Transient Tax

4,084,002

3,550,000

4,163,273

613,273

17.3%

Franchise Fee

3,659,735

3,344,405

3,455,000

110,595

3.3%

Licenses & Permits

492,959

561,000

557,500

(3,500)

(0.6%)

Charges for Services

680,363

250,000

249,878

(122)

(0.0%)

Fines & Penalties

18,768

16,000

0.0%

$ Change

% Change

SOURCES

8,500

25,000

100.0%

Interest & Rents

2,047,708

1,668,145

2,051,509

383,364

23.0%

Intergovernmental

266,314

70,000

(70,000)

(100.0%)

Revenue from Other Agencies

429,305

100.0%

Donations Revenue

2,297,450

736,000

1,430,220

694,220

94.3%

698,300

2,037,200

2,203,569

166,369

8.2%

Transfer In

6,982,302

4,808,493

5,475,942

667,449

13.9%

TOTAL SOURCES

50,172,923

44,529,343

48,779,291

4,249,948

9.5%

Benefits

1,812,714

2,405,510

2,620,880

215,370

9.0%

Internal Service Fund Charges

6,310,747

29,400

(29,400)

(100.0%)

Services & Supplies

7,455,628

1,243,417

1,354,511

111,094

8.9%

Debt Services

98,585

108,000

(108,000)

(100.0%)

Capital Outlay

209,103

100.0%

Professional Contracts

14,873

297,000

159,000

(138,000)

(46.5%)

Reimbursements

(93,718)

(4,448,634)

(4,979,585)

(530,951)

11.9%

Transfer Out

6,260,493

1,500,000

(1,500,000)

(100.0%)

TOTAL EXPENDITURES

22,068,424

1,134,693

(845,194)

(1,979,887)

(174.5%)

General Fund Net Cost

(28,104,498)

(43,394,650)

(49,624,485)

(6,229,835)

14.4%

Other Revenue Cost Allocation Plan Revenue

EXPENDITURES

Retiree Medical

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001396-50116 OPEB Trust Distribution

718,813

736,000

895,220

159,220

21.6%

TOTAL-Other Revenue

718,813

736,000

895,220

159,220

21.6%

10001396-43420 T-In Sewer Ops

63,702

67,000

63,432

(3,568)

(5.3%)

10001396-43430 T-In Water Ops

105,601

108,000

103,260

(4,740)

(4.4%)

TOTAL-Transfer In

169,303

175,000

166,692

(8,308)

(4.7%)

10001396-62200 Benefits-Medical

897,972

1,228,700

- (1,228,700)

(100.0%)

10001396-62202 Benefits - REMIF Medical

519,800

100.0%

10001396-62204 Benefits - Kaiser Medical

74,520

100.0%

10001396-62205 Benefits - Kaiser Sr Advantage

164,460

100.0%

10001396-62207 Benefits - AmWINS Medical

706,300

100.0%

6,000

100.0%

10001396-62230 Benefits-Vision

10001396-62209 Benefits - Sutter Medical

23,017

33,000

26,000

(7,000)

(21.2%)

10001396-62240 Benefits-Life Insurance

9,696

21,000

15,000

(6,000)

(28.6%)

118,896

164,010

150,000

(14,010)

(8.5%)

220

800

0.0%

108,876

150,000

0.0%

10001396-62250 Benefits-Dental 10001396-62260 Benefits-EAP 10001396-62550 Benfit Med-$500 Reimb 10001396-62555 Benefit Medical Reimb

147,940

150,000

0.0%

1,306,616

1,747,510

1,962,880

215,370

12.3%

10001396-64000 Contract - Outside Services

5,873

10,000

0.0%

TOTAL-Prof Contracts

5,873

10,000

0.0%

888,116

911,000

1,061,912

150,912

16.6%

1,312,489 424,373

1,757,510 846,510

1,972,880 910,968

215,370 64,458

12.3% 7.6%

TOTAL-Benefits

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

General Liability (closed) Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

10001397-50171 Charges for Services ISF

439,700

0.0%

TOTAL-Charges for Services

439,700

0.0%

10001397-55010 Gen Liab-Recovery Revenue

67,016

0.0%

TOTAL-Other Revenue

67,016

0.0%

1,481,908

0.0%

10001397-63203 General Liab Self Insur'd Loss

10001397-63201 General Liability Premium

414,996

0.0%

10001397-63204 General Liab Minor Claim Damag

195,384

0.0%

10001397-63215 Property Program Premium

626,661

0.0%

10001397-63219 Open Claims Valuation Adj

384,148

0.0%

3,103,097

0.0%

10001397-72350 T-Out to Gen Liab ISF

500,000

0.0%

TOTAL-Transfer Out

500,000

0.0%

TOTAL Revenues

506,716

0.0%

3,603,097 3,096,381

0.0% 0.0%

TOTAL-Services & Supplies

TOTAL Expenditures General Fund Net Cost

Workers' Compensation

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001398-55000 Workers' Comp Recovery Revenue 1,400,315

0.0%

TOTAL-Other Revenue

1,400,315

0.0%

10001398-62476 Workers' Compensation Claims

506,098

620,000

0.0%

TOTAL-Benefits

506,098

620,000

0.0%

10001398-63217 REMIF Supplemental Assessment

58,930

100.0%

10001398-63218 Workers' Compensation Premium

668,592

449,137

508,421

59,284

13.2%

1,089,174

0.0%

10001398-63219 Open Claims Valuation Adj 10001398-63225 ADA Ergo Assessment

1,099

3,000

3,500

500

16.7%

1,758,865

452,137

570,851

118,714

26.3%

10001398-68001 Reimb frm Worker Premiums

- (1,069,137) (1,325,335)

(256,198)

24.0%

TOTAL-Reimbursements

- (1,069,137) (1,325,335)

(256,198)

24.0%

TOTAL-Services & Supplies

TOTAL Revenues

1,400,315

0.0%

TOTAL Expenditures General Fund Net Cost

2,264,963 864,648

3,000 3,000

(134,484) (134,484)

(137,484) (137,484)

(4582.8%) (4582.8%)

Non-Departmental / Other General Government

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001399-51200 Sales Tax-Bradley Burns

9,707,019

9,200,000

9,750,000

550,000

6.0%

10001399-51220 Sales Tax-Measure A

5,606,705

5,500,000

5,600,000

100,000

1.8%

TOTAL-Sales Tax

15,313,724

14,700,000

15,350,000

650,000

4.4%

10001399-50111 Tax-State MVLF Excess

69,489

70,000

67,000

(3,000)

(4.3%)

10001399-51010 Property Tax - RPTTF

1,738,691

1,400,000

1,760,000

360,000

25.7%

10001399-51100 Prop Tax-Secured Property Tax

5,382,688

5,100,000

5,600,000

500,000

9.8%

10001399-51110 Prop Tax-Supplemental

101,088

192,300

150,000

(42,300)

(22.0%)

10001399-51120 Prop Tax-Unsecured Prop Tax

273,107

272,800

286,700

13,900

5.1%

10001399-51130 Prop Tax-HOPTR

37,285

41,300

37,700

(3,600)

(8.7%)

154

0.0%

200,931

211,700

200,000

(11,700)

(5.5%)

10001399-51140 Other 1X Property Taxes Revenu 10001399-51150 Real Property Transfer Tax 10001399-51160 Prop Tax-In Lieu MVLF Swap

5,390,059

5,500,000

5,700,000

200,000

3.6%

TOTAL-Property Tax

13,193,492

12,788,100

13,801,400

1,013,300

7.9%

10001399-51300 Transient Occupancy Tax

4,084,002

3,550,000

4,163,273

613,273

17.3%

TOTAL-Transient Tax

4,084,002

3,550,000

4,163,273

613,273

17.3%

10001399-52000 Franchise - PG&E

751,558

680,000

750,000

70,000

10.3%

10001399-52005 Franchise - Broadband & Cable

441,529

592,267

405,000

(187,267)

(31.6%)

10001399-52010 Franchise - Refuse

2,466,649

2,072,138

2,300,000

227,862

11.0%

TOTAL-Franchise Fee

3,659,735

3,344,405

3,455,000

110,595

3.3%

10001399-53000 Business License Revenue

395,576

460,000

0.0%

10001399-53100 Business License-Rental Bus

97,383

101,000

97,500

(3,500)

(3.5%)

TOTAL-Licenses & Permits

492,959

561,000

557,500

(3,500)

(0.6%)

10001399-50065 Permit-Parking

970

1,000

0.0%

10001399-50169 NSF Fees

0.0%

10001399-50171 Charges for Services ISF

(4,850)

0.0%

10001399-50173 Charges for Srvcs

232,048

238,000

235,000

(3,000)

(1.3%)

10001399-50179 Chrg Srvs-BIA TOT

12,470

11,000

13,878

2,878

26.2%

TOTAL-Charges for Services

240,663

250,000

249,878

(122)

(0.0%)

10001399-53300 Business License - Penalties

18,768

16,000

0.0%

TOTAL-Fines & Penalties

18,768

16,000

0.0%

10001399-50333 RPF Donation F4609

25,000

100.0%

10001399-50335 Donations Revenue

8,500

0.0%

TOTAL-Donations Rev

8,500

25,000

100.0%

Non-Departmental / Other General Government

Acct Number

Description

10001399-50079 Interest Income-Allocated

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

1,141,433

997,000

1,400,000

403,000

40.4%

2,599

1,665

507

(1,158)

(69.5%)

10001399-50082 FMV - Unrealized Gain/Loss

224,362

0.0%

10001399-50081 Interest Income 10001399-50086 Interest Income-Leases

26,925

0.0%

10001399-50087 Investment Earnings PARS

72,625

52,000

(52,000)

(100.0%)

10001399-50093 Rents-Digital Billboard

197,027

223,800

246,103

22,303

10.0%

10001399-50095 Rents-Billboard Land

1,755

3,800

4,000

200

5.3%

10001399-50097 Rents-Land

6,629

6,600

6,887

287

4.3%

10001399-50099 Rents-State Farm

10,137

11,280

10,614

(666)

(5.9%)

10001399-50103 Rents-Cell Tower TOTAL-Interest & Rents

364,217

372,000

383,398

11,398

3.1%

2,047,708

1,668,145

2,051,509

383,364

23.0%

10001399-50139 Grant-Fed Pass Thru Rev

173,094

0.0%

10001399-50153 Mandated Cost-PS SB90

93,220

70,000

(70,000)

(100.0%)

TOTAL-Intergovernmental

266,314

70,000

(70,000)

(100.0%)

10001399-50159 Other Revenue-Agency

429,305

0.0%

TOTAL-Rev frm Other Agency

429,305

0.0%

10001399-50339 Other Revenue - Misc

218,280

535,000

100.0%

10001399-50351 Prior Year Revenue

(106,974)

0.0%

TOTAL-Other Revenue

111,305

535,000

100.0%

10001399-50177 Cost Allocation Plan Revenue

698,300

2,037,200

2,203,569

166,369

8.2%

TOTAL-CAP Revenue

698,300

2,037,200

2,203,569

166,369

8.2%

10001399-42430 T-In Vehicle Replacement

209,103

0.0%

10001399-42500 T-In Facility ISF

250,427

0.0%

10001399-44249 T-In UDSP Maintenance Annuity

74,400

295,575

(295,575)

(100.0%)

10001399-44601 T-In Graton Supplemental

6,279,069

4,337,918

5,309,250

971,332

22.4%

TOTAL-Transfer In

6,812,999

4,633,493

5,309,250

675,757

14.6%

10001399-62640 Unemployment

38,000

0.0%

TOTAL-Benefits

38,000

0.0%

10001399-80010 Services - Info Tech

1,542,200

29,400

(29,400)

(100.0%)

10001399-80020 Services - Fleet

564,700

0.0%

10001399-80030 Services - Vehicle Replacement

955,400

0.0%

10001399-80040 Services - Facility

3,248,447

0.0%

TOTAL-ISF Charges

6,310,747

29,400

(29,400)

(100.0%)

Non-Departmental / Other General Government

Acct Number

Description

10001399-63100 Postage & Shipping 10001399-63105 Printing

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

20,296

30,040

0.0%

952

4,420

3,300

(1,120)

(25.3%)

50,000

0.0%

10001399-63120 Equipment Small Office & Tool 10001399-63143 Communication-Phone

92,178

200

100.0%

10001399-63160 Software Lic. & Subscriptions

67,880

68,500

0.0%

10001399-63250 Lease-Equipment

56,176

30,000

0.0%

10001399-63310 Dues & Subscriptions

25,488

26,000

0.0%

10001399-63415 Bank & Merchant Fees

98,273

65,000

67,000

2,000

3.1%

10001399-63416 Bank Investment Fees

26,595

27,200

0.0%

10001399-63465 Tax-Property Tax

2,584

2,700

0.0%

10001399-63485 Bad Debt

241,703

0.0%

10001399-63880 Administration Fee - Tax

195,234

120,000

113,000

(7,000)

(5.8%)

10001399-63882 Admin Fee - Collections 10001399-65130 Fuel 10001399-65310 Utility-Electric

5,000

100.0%

129,110

0.0%

1,293,381

0.0%

10001399-65320 Utility-Water and Sewer

327,850

0.0%

10001399-66210 Special Dept Expense

13,857

115,000

109,000

(6,000)

(5.2%)

10001399-66280 Other Exp-Contingency

100,000

0.0%

10001399-68900 Cash Over-(Short)

1,904

200

100.0%

TOTAL-Services & Supplies

2,593,461

638,860

632,140

(6,720)

(1.1%)

10001399-89500 Debt-Principal

98,585

108,000

(108,000)

(100.0%)

TOTAL-Debt Services

98,585

108,000

(108,000)

(100.0%)

10001399-81550 Capital Asset-Vehicles

209,103

0.0%

TOTAL-Capital Outlay

209,103

0.0%

10001399-64000 Contract - Outside Services

9,000

287,000

129,000

(158,000)

(55.1%)

TOTAL-Prof Contracts

9,000

287,000

129,000

(158,000)

(55.1%)

- (3,367,700) (3,536,000)

(168,300)

5.0%

0.0%

10001399-68010 CAP Reimbursement 10001399-68111 Reimb frm 4254 PFF Admin

(83,300)

10001399-68118 Reimb frm 4261 CFD SouthEast

(6,053)

(6,484)

(7,554)

(1,070)

16.5%

10001399-68119 Reimb frm 4262 CFD Westside

(4,365)

(5,313)

(5,248)

(1.2%)

(5,448)

100.0%

(100,000)

100.0%

(93,718) (3,379,497) (3,654,250)

(274,753)

8.1%

10001399-68120 Reimb frm 4263 CFD Bristol 10001399-68132 Reimb from 4257 SOMO Add'l Per TOTAL-Reimbursements

Non-Departmental / Other General Government

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

10001399-72430 T-Out Vehicle Replacement

100,000

0.0%

10001399-74235 T-Out to Explorer Program

11,037

0.0%

10001399-74550 T-Out Sr Cntr Facility

100,000

0.0%

4,730,420

1,500,000

- (1,500,000)

(100.0%)

819,036

TOTAL-Transfer Out

5,760,493

1,500,000

TOTAL Revenues

47,377,775

43,618,343

4,099,036

9.4%

TOTAL Expenditures General Fund Net Cost

14,887,671 (778,237) (2,855,110) (2,076,873) (32,490,104) (44,396,580) (50,572,489) (6,175,909)

266.9% 13.9%

10001399-77109 T-Out to Gen Fund Funding 10001399-77110 T-Out CIP-Government

0.0%

- (1,500,000)

(100.0%)

47,717,379

City Hall Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001405-63120 Equipment Small Office & Tool

27,000

3,000

(24,000)

(88.9%)

10001405-63143 Communication-Phone

20,000

100.0%

10001405-63145 Internet & Broadband

1,800

3,000

1,200

66.7%

10001405-63280 Maintenance-Janitorial

21,600

23,000

1,400

6.5%

10001405-65210 Repair & Maintenance

205

50,000

30,000

(20,000)

(40.0%)

10001405-65222 Supplies-Janitorial Svs

500

6,000

5,500

1100.0%

10001405-65225 Common Facilities Costs

1,520

100.0%

10001405-65310 Utility-Electric

38,160

55,000

16,840

44.1%

10001405-65320 Utility-Water and Sewer

4,360

7,000

2,640

60.6%

10001405-66210 Special Dept Expense

9,000

2,400

(6,600)

(73.3%)

10001405-66213 Other Expense - Safety

600

100.0%

205

152,420

151,520

(900)

(0.6%)

10001405-64000 Contract - Outside Services

20,000

100.0%

TOTAL-Prof Contracts

20,000

100.0%

TOTAL Revenues

0.0%

205 205

152,420 152,420

171,520 171,520

19,100 19,100

12.5% 12.5%

TOTAL-Services & Supplies

TOTAL Expenditures General Fund Net Cost

Human Resources Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES 3,130

100.0%

2,500

100.0%

3,130

2,500

100.0%

Salaries

574,623

590,575

398,573

(192,002)

(32.5%)

Benefits

204,788

232,445

293,297

60,852

26.2%

Intergovernmental Other Grant Revenue TOTAL SOURCES EXPENDITURES

120,400

117,906

(2,494)

(2.1%)

Services & Supplies

182,413

110,500

108,595

(1,905)

(1.7%)

Professional Contracts

123,127

10,000

0.0%

TOTAL EXPENDITURES *

1,084,952

1,063,920

928,371

(135,549)

(12.7%)

General Fund Net Cost

1,081,822

1,063,920

925,871

(138,049)

(13.0%)

Internal Service Fund Charges

Human Resources

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001700-50141 Grants - State

3,130

0.0%

TOTAL-Intergovernmental

3,130

0.0%

10001700-50151 Grants- Other

2,500

100.0%

TOTAL-Other Grant Revenue

2,500

100.0%

10001700-61000 Salaries

569,444

579,658

0.0%

10001700-61155 Overtime

1,906

2,300

2,685

385

16.7%

0.0%

10001700-61175 Off Salary Pay 10001700-61220 Admin Leave Payout

5,955

5,950

(5)

(0.1%)

10001700-61300 Stipend Pay

603

600

0.0%

10001700-61500 Acting Pay

2,578

2,062

4,200

2,138

103.7%

10001700-62998 Salary Savings

(194,520)

100.0%

574,623

590,575

398,573

(192,002)

(32.5%)

10001700-61837 Allowance Auto

6,337

6,834

0.0%

10001700-62100 Medicare

7,841

8,015

8,223

208

2.6%

10001700-62200 Benefits-Medical

80,160

78,533

(78,533)

(100.0%)

TOTAL-Salaries

10001700-62202 Benefits - REMIF Medical

28,481

100.0%

10001700-62204 Benefits - Kaiser Medical

57,912

100.0%

10001700-62209 Benefits - Sutter Medical

19,937

100.0%

10001700-62230 Benefits-Vision

582

605

620

2.5%

10001700-62240 Benefits-Life Insurance

4,017

1,386

0.0%

10001700-62250 Benefits-Dental

4,216

4,385

4,735

350

8.0%

10001700-62260 Benefits-EAP

285

170

240

41.2%

2,975

3,017

0.0%

10001700-62600 Disability-Long Term 10001700-62620 Disability-Short Term

1,659

1,683

2,323

640

38.0%

10001700-62680 PERS-ER

50,417

64,525

60,579

(3,946)

(6.1%)

10001700-62685 PERS- ER UAL

33,691

48,849

87,039

38,190

78.2%

10001700-62720 RHSA Plan

5,771

6,000

0.0%

4,500

(4,500)

(100.0%)

6,838

3,943

5,971

2,028

51.4%

204,788

232,445

293,297

60,852

26.2%

10001700-80010 Services - Info Tech

43,800

43,806

0.0%

10001700-80050 Services - Gen Liab ISF

76,600

74,100

(2,500)

(3.3%)

TOTAL-ISF Charges

120,400

117,906

(2,494)

(2.1%)

10001700-62740 Tuition Reimbursement 10001700-62800 Workers Comp TOTAL-Benefits

10001700-63100 Postage & Shipping 10001700-63110 Office Expense 10001700-63120 Equipment Small Office & Tool 10001700-63143 Communication-Phone

100

(50)

(50.0%)

1,635

2,000

1,000

(1,000)

(50.0%)

632

1,000

700

(300)

(30.0%)

1,054

550

0.0%

Human Resources

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001700-63160 Software Lic. & Subscriptions

33,059

36,410

38,740

2,330

6.4%

10001700-63220 Employee Wellness

1,422

15,000

12,000

(3,000)

(20.0%)

7,400

0.0%

10001700-63310 Dues & Subscriptions

380

1,140

1,170

2.6%

10001700-63600 Meeting Expense

300

0.0%

3,947

17,000

16,185

(815)

(4.8%)

10001700-63250 Lease-Equipment

10001700-63610 Travel and Training 10001700-63612 Travel & Trainng - ERMA Grant

2,500

100.0%

10001700-63735 Certification Assessment

3,000

0.0%

137,955

25,000

0.0%

10001700-63900 Recruitment 10001700-66210 Special Dept Expense

2,236

1,600

(1,600)

(100.0%)

TOTAL-Services & Supplies

182,413

110,500

108,595

(1,905)

(1.7%)

10001700-64000 Contract - Outside Services

123,127

10,000

0.0%

TOTAL-Prof Contracts

123,127

10,000

0.0%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

3,130

2,500

100.0%

1,084,952 1,081,822

1,063,920 1,063,920

928,371 925,871

(135,549) (138,049)

(12.7%) (13.0%)

THIS PAGE INTENTIONALLY LEFT BLANK

Development Services Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

726,857

741,607

487,900

(253,707)

(34.2%)

Charges for Services

1,829,679

2,991,200

1,428,600

(1,562,600)

(52.2%)

Fines & Penalties

59,594

75,000

50,000

(25,000)

(33.3%)

Other Revenue

1,374

100.0%

116,000

(116,000)

(100.0%)

2,617,504

3,923,807

1,966,500

(1,957,307)

(49.9%)

Salaries

2,060,365

2,213,784

1,350,112

(863,672)

(39.0%)

Benefits

614,528

782,991

829,872

46,881

6.0%

505,318

473,820

(31,498)

(6.2%)

559,684

1,604,800

797,700

(807,100)

(50.3%)

1,863,800

1,957,000

93,200

5.0%

2,008,614

2,804,234

3,912,361

1,108,127

39.5%

(50,362)

(131,277)

(104,761)

26,516

(20.2%)

TOTAL EXPENDITURES

5,192,830

9,643,650

9,216,104

(427,546)

(4.4%)

General Fund Net Cost

2,575,326

5,719,843

7,249,604

1,529,761

26.7%

Transfer In TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Cost Allocation Plan Expense Professional Contracts Reimbursements

Development Services

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10002000-50053 Permit Building Plan Check

432,141

503,899

460,000

(43,899)

(8.7%)

10002000-50059 Building Standards SB1473

1,246

262

400

138

52.7%

10002000-50161 Permit-Planning Flat Fee

32,906

37,446

27,500

(9,946)

(26.6%)

10002000-50195 Engineering Flat

260,564

200,000

(200,000)

(100.0%)

TOTAL-Licenses & Permits

726,857

741,607

487,900

(253,707)

(34.2%)

10002000-50069 Other Rev-Developer Deposit

328,447

1,000,000

500,000

(500,000)

(50.0%)

10002000-50163 Other Rev-Cost Recovery Labor

261,581

500,000

48,000

(452,000)

(90.4%)

10002000-50164 Cost Recovery Admin

41,513

70,000

50,000

(20,000)

(28.6%)

10002000-50167 Business License Planning Fees

35,591

20,000

25,000

5,000

25.0%

10002000-50173 Charges for Srvcs

16,618

0.0%

1,122,795

1,400,000

805,000

(595,000)

(42.5%)

10002000-52300 Building Inspection Fee 10002000-52400 Strong Motion Fee

305

200

600

400

200.0%

14,489

1,000

(1,000)

(100.0%)

1,821,339

2,991,200

1,428,600 (1,562,600)

(52.2%)

10002000-50241 Fines-Building Violations

20,175

30,000

10,000

(20,000)

(66.7%)

10002000-50349 Code Compliance

39,419

45,000

40,000

(5,000)

(11.1%)

TOTAL-Fines & Penalties

59,594

75,000

50,000

(25,000)

(33.3%)

10002000-50351 Prior Year Revenue

1,374

0.0%

TOTAL-Other Revenue

1,374

0.0%

10002000-44112 T-In General Plan Maintenence

116,000

(116,000)

(100.0%)

TOTAL-Transfer In

116,000

(116,000)

(100.0%)

10002000-61000 Salaries

1,903,097

2,221,565

1,761,575

(459,990)

(20.7%)

10002000-61155 Overtime

1,966

8,000

0.0%

309

0.0%

10002000-52450 Cal Disability SB1186 TOTAL-Charges for Services

10002000-61175 Off Salary Pay 10002000-61219 Annual Leave Payout

33,246

0.0%

10002000-61220 Admin Leave Payout

2,249

21,745

16,700

(5,045)

(23.2%)

10002000-61300 Stipend Pay

1,557

1,200

3,000

1,800

150.0%

10002000-61500 Acting Pay

14,050

14,794

5,513

(9,281)

(62.7%)

(153,177)

(544,333)

(391,156)

255.4%

1,956,474

2,114,127

1,250,455

(863,672)

(40.9%)

10002000-61837 Allowance Auto

26,698

32,803

27,336

(5,467)

(16.7%)

10002000-62100 Medicare

27,999

32,253

25,645

(6,608)

(20.5%)

10002000-62200 Benefits-Medical

10002000-62998 Salary Savings TOTAL-Salaries

155,533

189,362

5,520

(183,842)

(97.1%)

10002000-62202 Benefits - REMIF Medical

28,568

100.0%

10002000-62204 Benefits - Kaiser Medical

137,661

100.0%

10002000-62209 Benefits - Sutter Medical

38,925

100.0%

Development Services

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10002000-62230 Benefits-Vision

2,060

2,213

1,860

(353)

(16.0%)

10002000-62240 Benefits-Life Insurance

14,879

5,448

2,541

(2,907)

(53.4%)

10002000-62250 Benefits-Dental

14,916

16,031

14,205

(1,826)

(11.4%)

10002000-62260 Benefits-EAP

1,040

655

720

9.9%

10002000-62600 Disability-Long Term

9,990

11,089

8,796

(2,293)

(20.7%)

10002000-62620 Disability-Short Term

5,571

6,184

6,750

566

9.2%

10002000-62680 PERS-ER

167,692

227,965

184,223

(43,742)

(19.2%)

10002000-62685 PERS- ER UAL

112,081

187,121

264,688

77,567

41.5%

10002000-62720 RHSA Plan

18,722

20,736

16,800

(3,936)

(19.0%)

10002000-62740 Tuition Reimbursement

3,252

3,370

(3,370)

(100.0%)

10002000-62800 Workers Comp

25,786

15,633

23,054

7,421

47.5%

TOTAL-Benefits

586,219

750,863

787,292

36,429

4.9%

10002000-80010 Services - Info Tech

151,500

170,328

18,828

12.4%

10002000-80020 Services - Fleet

21,000

13,055

(7,945)

(37.8%)

10002000-80030 Services - Vehicle Replacement

30,218

29,876

(342)

(1.1%)

10002000-80050 Services - Gen Liab ISF

281,000

237,000

(44,000)

(15.7%)

TOTAL-ISF Charges

483,718

450,259

(33,459)

(6.9%)

10002000-63100 Postage & Shipping

500

22,500

22,000

4400.0%

2,875

1,200

0.0%

10002000-63105 Printing 10002000-63110 Office Expense

3,146

4,500

3,600

(900)

(20.0%)

10002000-63120 Equipment Small Office & Tool

8,273

10,500

8,400

(2,100)

(20.0%)

946

2,000

0.0%

10002000-63143 Communication-Phone

10002000-63140 Advertising

5,343

9,000

5,400

(3,600)

(40.0%)

10002000-63160 Software Lic. & Subscriptions

85,491

215,000

53,000

(162,000)

(75.3%)

10002000-63161 Software SaaS Cloud Based

23,000

100.0%

10002000-63250 Lease-Equipment

11,000

0.0%

10002000-63300 Uniform Purchase

902

1,000

0.0%

10002000-63310 Dues & Subscriptions

7,477

7,800

4,800

(3,000)

(38.5%)

10002000-63415 Bank & Merchant Fees

74,432

175,000

125,000

(50,000)

(28.6%)

882

1,200

1,000

(200)

(16.7%)

10002000-63600 Meeting Expense 10002000-63610 Travel and Training

30,137

35,800

23,800

(12,000)

(33.5%)

10002000-63870 Developer Deposit Expense

328,447

1,000,000

500,000

(500,000)

(50.0%)

1,800

1,000

(800)

(44.4%)

10002000-65120 Repair & Maint Vehicles

4,130

6,000

0.0%

10002000-65500 Non-Capital Projects

10002000-65130 Fuel

116,000

(116,000)

(100.0%)

10002000-66210 Special Dept Expense

2,783

2,500

5,000

2,500

100.0%

10002000-68950 One-Time Expenditure TOTAL-Services & Supplies

4,000

(4,000)

(100.0%)

555,315

1,604,800

797,700

(807,100)

(50.3%)

Development Services

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

10002000-65400 Cost Allocation Plan Expense

1,863,800

1,957,000

93,200

5.0%

TOTAL-CAP Expense

1,863,800

1,957,000

93,200

5.0%

10002000-64000 Contract - Outside Services

982,990

832,500

1,026,000

193,500

23.2%

TOTAL-Prof Contracts

982,990

832,500

1,026,000

193,500

23.2%

10002000-68000 Reimb frm CIP Labor

(23,362)

(35,000)

35,000

(100.0%)

10002000-68111 Reimb frm 4254 PFF Admin

(27,000)

(66,277)

(74,761)

(8,484)

12.8%

(20,000)

0.0%

(50,362)

(121,277)

(94,761)

26,516

(21.9%)

TOTAL Revenues

2,609,164

3,923,807

1,966,500 (1,957,307)

(49.9%)

TOTAL Expenditures General Fund Net Cost

4,030,637 1,421,473

7,528,531 3,604,724

6,173,945 (1,354,586) 4,207,445 602,721

(18.0%) 16.7%

10002000-68125 Reimb frm 4290 RAB TOTAL-Reimbursements

Homelessness - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Charges for Services

8,340

100.0%

TOTAL SOURCES

8,340

100.0%

Salaries

103,892

99,657

0.0%

Benefits

28,309

32,128

42,580

10,452

32.5%

21,600

23,561

1,961

9.1%

EXPENDITURES

Internal Service Fund Charges

4,369

100.0%

1,025,624

1,971,734

2,886,361

914,627

46.4%

(10,000)

0.0%

TOTAL EXPENDITURES

1,162,193

2,115,119

3,042,159

927,040

43.8%

General Fund Net Cost

1,153,853

2,115,119

3,042,159

927,040

43.8%

Services & Supplies Professional Contracts Reimbursements

Homelessness

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10002250-50173 Charges for Srvcs

8,340

0.0%

TOTAL-Charges for Services

8,340

0.0%

103,876

99,657

0.0%

103,892

99,657

0.0%

10002250-62100 Medicare

1,472

1,411

1,421

0.7%

10002250-62200 Benefits-Medical

7,394

7,367

(7,367)

(100.0%)

10002250-61000 Salaries 10002250-61175 Off Salary Pay TOTAL-Salaries

10002250-62204 Benefits - Kaiser Medical

9,494

100.0%

10002250-62230 Benefits-Vision

121

124

2.5%

10002250-62240 Benefits-Life Insurance

675

231

693

462

200.0%

10002250-62250 Benefits-Dental

877

947

8.0%

10002250-62260 Benefits-EAP

41.2%

10002250-62600 Disability-Long Term

536

518

0.0%

10002250-62620 Disability-Short Term

299

289

400

111

38.4%

10002250-62680 PERS-ER

8,845

11,082

10,404

(678)

(6.1%)

10002250-62685 PERS- ER UAL

5,828

8,390

14,949

6,559

78.2%

10002250-62720 RHSA Plan

1,200

0.0%

986

608

2,382

1,774

291.8%

28,309

32,128

42,580

10,452

32.5%

10002250-80010 Services - Info Tech

8,800

8,761

(39)

(0.4%)

10002250-80050 Services - Gen Liab ISF

12,800

14,800

2,000

15.6%

TOTAL-ISF Charges

21,600

23,561

1,961

9.1%

10002250-62800 Workers Comp TOTAL-Benefits

10002250-63120 Equipment Small Office & Tool

1,446

0.0%

10002250-66210 Special Dept Expense

1,499

0.0%

10004250-66210 Special Dept Expense

1,423

0.0%

TOTAL-Services & Supplies

4,369

0.0%

10002250-64000 Contract - Outside Services

992,018

1,971,734

292,474 (1,679,260)

(85.2%)

10004250-64000 Contract - Outside Services

33,606

0.0%

10002250-64011 Contract - Labath Landing

2,593,887

100.0%

1,025,624

1,971,734

2,886,361

914,627

46.4%

10002250-68125 Reimb frm F4290 RAB

(10,000)

0.0%

TOTAL-Reimbursements

(10,000)

0.0%

8,340

0.0%

1,162,193 1,153,853

2,115,119 2,115,119

3,042,159 3,042,159

927,040 927,040

43.8% 43.8%

TOTAL-Prof Contracts

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

100

101

102

Public Safety Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Sales Tax

317,172

310,000

330,000

20,000

6.5%

Licenses & Permits

506,764

612,000

562,000

(50,000)

(8.2%)

Charges for Services

93,045

70,000

75,000

5,000

7.1%

Fines & Penalties

143,049

73,500

0.0%

Donations Revenue

40,100

10,000

100.0%

Intergovernmental

139,149

50,713

38,719

(11,994)

(23.7%)

Revenue from Other Agencies

946,450

1,173,436

648,000

(525,436)

(44.8%)

Other Revenue

140,760

250,000

100.0%

Transfer In

464,345

625,000

1,245,000

620,000

99.2%

2,790,834

2,914,649

3,232,219

317,570

10.9%

Salaries

13,628,172

12,347,209

13,047,365

700,156

5.7%

Benefits

6,040,091

6,352,642

7,302,011

949,369

14.9%

3,234,482

3,274,603

40,121

1.2%

1,148,114

1,896,196

2,298,576

402,380

21.2%

TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Debt Services

42,065

100.0%

Capital Outlay

478,008

625,000

1,245,000

620,000

99.2%

Professional Contracts

1,778,579

2,385,036

1,916,838

(468,198)

(19.6%)

Reimbursements

(1,613,609)

(1,951,209)

(2,377,042)

(425,833)

21.8%

TOTAL EXPENDITURES

21,459,354

24,889,356

26,749,416

1,860,060

7.5%

General Fund Net Cost

18,668,520

21,974,707

23,517,197

1,542,490

7.0%

103

Public Safety Administration

Acct Number

Description

10003000-61000 Salaries

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

251,938

0.0%

10003000-61220 Admin Leave Payout

6,699

0.0%

10003000-61700 POST

22,054

0.0%

TOTAL-Salaries

280,691

0.0%

1,080

0.0%

10003000-61831 Uniform Allowance 10003000-62100 Medicare

3,963

0.0%

10003000-62200 Benefits-Medical

20,849

0.0%

242

0.0%

10003000-62230 Benefits-Vision 10003000-62240 Benefits-Life Insurance

1,347

0.0%

10003000-62250 Benefits-Dental

877

0.0%

10003000-62260 Benefits-EAP

122

0.0%

10003000-62600 Disability-Long Term

1,467

0.0%

10003000-62620 Disability-Short Term

818

0.0%

10003000-62680 PERS-ER

66,651

0.0%

10003000-62685 PERS- ER UAL

44,300

0.0%

10003000-62720 RHSA Plan

1,200

0.0%

10003000-62800 Workers Comp

26,450

0.0%

TOTAL-Benefits

169,366

0.0%

10003000-63485 Bad Debt

108,522

0.0%

10003000-63600 Meeting Expense TOTAL-Services & Supplies

0.0%

108,587

0.0%

558,643 558,643

0.0% 0.0%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

104

Public Safety Support Services

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003110-61000 Salaries

889,584

965,552

878,357

(87,195)

(9.0%)

10003110-61155 Overtime

11,145

15,000

0.0%

184

0.0%

10003110-61175 Off Salary Pay 10003110-61200 Supplemental Earnings

9,562

0.0%

10003110-61219 Annual Leave Payout

5,453

0.0%

10003110-61220 Admin Leave Payout

4,254

5,167

3,520

(1,647)

(31.9%)

10003110-61300 Stipend Pay

392

600

(600)

(100.0%)

10003110-61700 POST

2,075

(2,075)

(100.0%)

10003110-62998 Salary Savings

(103,640)

103,640

(100.0%)

920,574

884,754

896,877

12,123

1.4%

540

0.0%

TOTAL-Salaries 10003110-61831 Uniform Allowance 10003110-61837 Allowance Auto

6,339

6,834

13,668

6,834

100.0%

10003110-62100 Medicare

13,014

13,712

12,469

(1,243)

(9.1%)

10003110-62200 Benefits-Medical

100,027

114,243

11,040

(103,203)

(90.3%)

10003110-62204 Benefits - Kaiser Medical

98,736

100.0%

10003110-62209 Benefits - Sutter Medical

9,494

100.0%

10003110-62230 Benefits-Vision

1,359

1,392

1,116

(276)

(19.8%)

10003110-62240 Benefits-Life Insurance

7,595

2,887

2,310

(577)

(20.0%)

10003110-62250 Benefits-Dental

9,372

10,085

8,523

(1,562)

(15.5%)

10003110-62260 Benefits-EAP

645

391

432

10.5%

10003110-62600 Disability-Long Term

4,309

4,648

4,071

(577)

(12.4%)

10003110-62620 Disability-Short Term

2,604

2,810

3,141

331

11.8%

10003110-62680 PERS-ER

79,407

99,825

93,624

(6,201)

(6.2%)

10003110-62685 PERS- ER UAL

53,126

81,511

131,002

49,491

60.7%

10003110-62720 RHSA Plan

12,830

13,800

10,800

(3,000)

(21.7%)

10003110-62740 Tuition Reimbursement

3,000

100.0%

10003110-62800 Workers Comp

16,262

11,041

7,480

(3,561)

(32.3%)

TOTAL-Benefits

307,429

363,719

411,446

47,727

13.1%

10003110-80010 Services - Info Tech

87,900

83,060

(4,840)

(5.5%)

10003110-80050 Services - Gen Liab ISF

242,600

148,100

(94,500)

(39.0%)

TOTAL-ISF Charges

330,500

231,160

(99,340)

(30.1%)

10003110-63100 Postage & Shipping

1,000

100.0%

10003110-63105 Printing

2,000

100.0%

10003110-63110 Office Expense

2,000

100.0%

10003110-63120 Equipment Small Office & Tool

2,000

100.0%

10003110-63160 Software Lic. & Subscriptions

180

100.0%

10003110-63300 Uniform Purchase

1,000

100.0%

10003110-63610 Travel and Training

3,000

100.0%

TOTAL-Services & Supplies

11,180

100.0%

105

Public Safety Support Services

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003110-64000 Contract - Outside Services

2,406

100.0%

TOTAL-Prof Contracts

2,406

100.0%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

1,228,003 1,228,003

1,578,973 1,578,973

1,553,069 1,553,069

(25,904) (25,904)

(1.6%) (1.6%)

106

Public Safety Communications

Acct Number

Description

10003120-61000 Salaries

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

1,166,733

1,095,641

1,081,398

(14,243)

(1.3%)

10003120-61100 Part Time 1000Hr

17,534

20,000

0.0%

10003120-61150 Part Time PERS

32,058

50,000

91,094

41,094

82.2%

10003120-61155 Overtime

229,153

132,198

0.0%

10003120-61200 Supplemental Earnings

32,500

10,000

100.0%

10003120-61219 Annual Leave Payout

5,596

0.0%

10003120-61300 Stipend Pay

15,843

19,813

11,210

(8,603)

(43.4%)

10003120-61500 Acting Pay

882

1,000

100.0%

10003120-61700 POST

33,051

30,493

29,317

(1,176)

(3.9%)

10003120-61842 Shift Diff (5%)

22,973

22,000

100.0%

10003120-61844 Shift Diff (PT Temp)

5,000

100.0%

10003120-62998 Salary Savings

(266,714)

266,714

(100.0%)

1,556,321

1,081,431

1,403,217

321,786

29.8%

10003120-62100 Medicare

21,362

16,435

15,688

(747)

(4.5%)

10003120-62200 Benefits-Medical

176,535

176,836

11,040

(165,796)

(93.8%)

TOTAL-Salaries

10003120-62202 Benefits - REMIF Medical

9,494

100.0%

10003120-62204 Benefits - Kaiser Medical

116,773

100.0%

10003120-62209 Benefits - Sutter Medical

66,456

100.0%

10003120-62230 Benefits-Vision

1,490

1,452

1,364

(88)

(6.1%)

10003120-62240 Benefits-Life Insurance

7,751

2,772

2,541

(231)

(8.3%)

10003120-62250 Benefits-Dental

10,796

10,524

10,417

(107)

(1.0%)

841

442

624

182

41.2%

3,310

3,322

4,020

698

21.0%

10003120-62260 Benefits-EAP 10003120-62620 Disability-Short Term

960

0.0%

10003120-62680 PERS-ER

10003120-62640 Unemployment

112,205

132,989

121,578

(11,411)

(8.6%)

10003120-62685 PERS- ER UAL

75,043

100,680

179,246

78,566

78.0%

10003120-62720 RHSA Plan

10,000

9,600

10,800

1,200

12.5%

10003120-62800 Workers Comp

10,752

6,991

7,605

614

8.8%

TOTAL-Benefits

431,045

462,043

557,646

95,603

20.7%

10003120-80010 Services - Info Tech

109,800

96,373

(13,427)

(12.2%)

10003120-80050 Services - Gen Liab ISF

153,300

162,900

9,600

6.3%

TOTAL-ISF Charges

263,100

259,273

(3,827)

(1.5%)

10003120-63161 Software SaaS Cloud Based

9,328

100.0%

10003120-63300 Uniform Purchase

1,000

100.0%

10003120-63610 Travel and Training

3,000

100.0%

TOTAL-Services & Supplies

13,328

100.0%

TOTAL Revenues

0.0%

1,987,366 1,987,366

1,806,574 1,806,574

2,233,464 2,233,464

426,890 426,890

23.6% 23.6%

TOTAL Expenditures General Fund Net Cost

107

Public Safety Police

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003200-50135 Prop 172 PS Augmentation

317,172

310,000

330,000

20,000

6.5%

TOTAL-Sales Tax

317,172

310,000

330,000

20,000

6.5%

10003200-53200 License-Alarm

11,175

12,000

0.0%

TOTAL-Licenses & Permits

11,175

12,000

0.0%

10003200-50173 Charges for Srvcs

70,801

50,000

55,000

5,000

10.0%

10003200-50347 DUI Cost Recovery

22,244

20,000

0.0%

TOTAL-Charges for Services

93,045

70,000

75,000

5,000

7.1%

10003200-50073 Parking Citations

140,780

70,000

0.0%

2,259

2,000

0.0%

10003200-50077 Court 10003200-53400 Alarm Penalties

1,500

0.0%

143,049

73,500

0.0%

10003200-50335 Donations Revenue

100

0.0%

TOTAL-Donations Rev

100

0.0%

TOTAL-Fines & Penalties

10003200-50137 Grants - Federal

10,713

(10,713)

(100.0%)

10003200-50158 Other Rev - State PS POST

41,293

40,000

27,500

(12,500)

(31.3%)

TOTAL-Intergovernmental

41,293

50,713

27,500

(23,213)

(45.8%)

10003200-50159 Other Revenue-Agency

773

0.0%

TOTAL-Rev frm Other Agency

773

0.0%

10003200-50331 Sale of Property

3,262

0.0%

275

0.0%

10003200-50351 Prior Year Revenue

10003200-50339 Other Revenue - Misc

(12,705)

0.0%

TOTAL-Other Revenue

(9,168)

0.0%

10003200-42430 T-In Vehicle Replacement

464,345

440,000

1,140,000

700,000

159.1%

125,000

(125,000)

(100.0%)

464,345

565,000

1,140,000

575,000

101.8%

5,913,352

6,105,607

6,160,477

54,870

0.9%

10003200-44210 T-In Traffic Safety TOTAL-Transfer In 10003200-61000 Salaries 10003200-61100 Part Time 1000Hr

31,108

30,000

0.0%

10003200-61155 Overtime

833,312

900,000

927,000

27,000

3.0%

0.0%

10003200-61200 Supplemental Earnings

127,833

30,000

22,000

(8,000)

(26.7%)

10003200-61219 Annual Leave Payout

29,413

0.0%

10003200-61220 Admin Leave Payout

2,274

7,011

12,690

5,679

81.0%

10003200-61300 Stipend Pay

67,808

92,032

71,171

(20,861)

(22.7%)

10003200-61175 Off Salary Pay

108

Public Safety Police

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003200-61400 Court Time

9,812

0.0%

10003200-61500 Acting Pay

8,437

4,700

100.0%

10003200-61700 POST

192,056

261,087

207,884

(53,203)

(20.4%)

10003200-61842 Shift Diff (5%)

71,013

74,514

100.0%

10003200-62998 Salary Savings

(419,790)

(707,988)

(288,198)

68.7%

7,286,475

7,005,947

6,802,448

(203,499)

(2.9%)

10003200-61831 Uniform Allowance

45,242

51,782

49,680

(2,102)

(4.1%)

10003200-62100 Medicare

101,499

97,563

87,485

(10,078)

(10.3%)

10003200-62200 Benefits-Medical

TOTAL-Salaries

637,816

650,792

19,319

(631,473)

(97.0%)

10003200-62202 Benefits - REMIF Medical

65,766

100.0%

10003200-62204 Benefits - Kaiser Medical

604,752

100.0%

199,369

100.0%

10003200-62230 Benefits-Vision

10003200-62209 Benefits - Sutter Medical

6,303

5,936

5,642

(294)

(5.0%)

10003200-62240 Benefits-Life Insurance

34,449

11,341

10,164

(1,177)

(10.4%)

10003200-62250 Benefits-Dental

43,842

42,959

43,091

132

0.3%

10003200-62260 Benefits-EAP

2,912

1,666

2,280

614

36.9%

10003200-62600 Disability-Long Term

3,472

7,737

4,921

(2,816)

(36.4%)

10003200-62620 Disability-Short Term

16,483

19,172

21,246

2,074

10.8%

1,232,662

1,070,276

932,849

(137,427)

(12.8%)

850

100.0%

10003200-62685 PERS- ER UAL

826,563

1,309,761

1,456,675

146,914

11.2%

10003200-62720 RHSA Plan

53,504

49,455

49,800

345

0.7%

10003200-62680 PERS-ER 10003200-62681 PERS Mgt Benefit Rplcmnt

10003200-62740 Tuition Reimbursement

515

2,000

100.0%

558,825

504,717

562,208

57,491

11.4%

3,564,088

3,823,157

4,118,097

294,940

7.7%

10003200-80010 Services - Info Tech

274,900

265,928

(8,972)

(3.3%)

10003200-80020 Services - Fleet

245,000

165,369

(79,631)

(32.5%)

10003200-80030 Services - Vehicle Replacement

540,448

643,915

103,467

19.1%

10003200-80050 Services - Gen Liab ISF

670,500

703,600

33,100

4.9%

TOTAL-ISF Charges

1,730,848

1,778,812

47,964

2.8%

453

6,000

3,000

(3,000)

(50.0%)

1,018

5,000

3,000

(2,000)

(40.0%)

10003200-62800 Workers Comp TOTAL-Benefits

10003200-63100 Postage & Shipping 10003200-63105 Printing 10003200-63110 Office Expense

7,959

10,000

8,000

(2,000)

(20.0%)

10003200-63120 Equipment Small Office & Tool

25,732

80,000

123,000

43,000

53.8%

10003200-63143 Communication-Phone

31,768

37,025

0.0%

10003200-63160 Software Lic. & Subscriptions

81,490

86,000

25,712

(60,288)

(70.1%)

10003200-63161 Software SaaS Cloud Based

510,664

100.0%

10003200-63250 Lease-Equipment

24,112

35,644

100.0%

10003200-63300 Uniform Purchase

47,411

59,000

55,000

(4,000)

(6.8%)

109

Public Safety Police

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003200-63301 Uniform BVP Purchase

10,429

9,000

11,219

2,219

24.7%

10003200-63310 Dues & Subscriptions

11,174

14,300

0.0%

415

400

0.0%

10003200-63345 Hazard Materials 10003200-63395 License & Permit Fees

940

600

0.0%

10003200-63415 Bank & Merchant Fees

1,730

4,000

0.0%

10003200-63600 Meeting Expense

4,003

5,000

0.0%

10003200-63610 Travel and Training

175,686

158,750

152,750

(6,000)

(3.8%)

10003200-65120 Repair & Maint Vehicles

10,283

8,000

0.0%

10003200-65130 Fuel

92,345

63,000

0.0%

10003200-65210 Repair & Maintenance

0.0%

10003200-66210 Special Dept Expense

40,181

17,000

0.0%

30,000

0.0%

10003200-66215 Other Exp-PS-Bookings 10003200-66217 Other Exp-PS-Amory

140,613

72,450

82,450

10,000

13.8%

10003200-66220 Other Exp-PS-ID

2,769

4,500

0.0%

10003200-66225 Other Exp - Promo Supplies

4,033

5,000

0.0%

10003200-68950 One-Time Expenditure

3,000

(3,000)

(100.0%)

TOTAL-Services & Supplies

714,607

678,025

1,199,264

521,239

76.9%

10003200-81550 Capital Asset-Vehicles

464,345

565,000

1,140,000

575,000

101.8%

TOTAL-Capital Outlay

464,345

565,000

1,140,000

575,000

101.8%

10003200-64000 Contract - Outside Services

797,444

1,113,000

689,042

(423,958)

(38.1%)

10003200-64010 Contract Services-SA Exams

31,200

33,600

0.0%

TOTAL-Prof Contracts

828,644

1,146,600

722,642

(423,958)

(37.0%)

10003200-68113 Reimb frm 4320 SLESF

(150,000)

(500,000)

(350,000)

233.3%

10003200-68118 Reimb frm 4261 CFD SouthEast

(487,109)

(521,804)

(607,864)

(86,060)

16.5%

10003200-68119 Reimb frm 4262 CFD Westside

(95,628)

(116,394)

(114,970)

1,424

(1.2%)

10003200-68120 Reimb frm 4263 CFD Bristol

(51,765)

(61,511)

(59,046)

2,465

(4.0%)

10003200-68126 Reimb frm CFD 4264 SoMo

(48,506)

(98,000)

(136,000)

(38,000)

38.8%

10003200-68128 Reimb frm 4276 SESP PS

(14,901)

(37,800)

(26,413)

11,387

(30.1%)

TOTAL-Reimbursements

(847,909)

(985,509) (1,444,293)

(458,784)

46.6%

TOTAL Revenues

1,061,783

1,081,213

1,658,000

576,787

53.3%

TOTAL Expenditures General Fund Net Cost

12,010,248 10,948,465

13,964,068 12,882,855

14,316,970 12,658,970

352,902 (223,885)

2.5% (1.7%)

110

Public Safety Police Main Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003205-63120 Equipment Small Office & Tool

2,000

0.0%

10003205-63143 Communication-Phone

8,000

100.0%

10003205-63145 Internet & Broadband

11,000

0.0%

10003205-63160 Software Lic. & Subscriptions

3,000

100.0%

10003205-63280 Maintenance-Janitorial

70,129

76,000

5,871

8.4%

10003205-65210 Repair & Maintenance

200,000

100,000

(100,000)

(50.0%)

10003205-65222 Supplies-Janitorial Svs

21,000

10,000

(11,000)

(52.4%)

10003205-65310 Utility-Electric

298,200

220,000

(78,200)

(26.2%)

10003205-65320 Utility-Water and Sewer

5,784

25,000

19,216

332.2%

10003205-66210 Special Dept Expense

12,474

4,600

(7,874)

(63.1%)

10003205-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

620,587

460,000

(160,587)

(25.9%)

10003205-89500 Debt-Principal

42,065

100.0%

TOTAL-Debt Services

42,065

100.0%

10003205-64000 Contract - Outside Services

50,000

100.0%

TOTAL-Prof Contracts

50,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

620,587 620,587

552,065 552,065

(68,522) (68,522)

(11.0%) (11.0%)

111

Public Safety Emergency Preparedness

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003300-50333 RPF Donation F4609

40,000

10,000

100.0%

TOTAL-Donations Rev

40,000

10,000

100.0%

10003300-63120 Equipment Small Office & Tool

8,575

14,000

45,425

31,425

224.5%

30,000

100.0%

10003300-63310 Dues & Subscription

0.0%

10003300-63610 Travel and Training

2,007

3,000

0.0%

10003300-66210 Special Dept Expense

259

3,000

0.0%

TOTAL-Services & Supplies

10,915

20,000

81,425

61,425

307.1%

10003300-64000 Contract - Outside Services

16,995

30,000

(30,000)

(100.0%)

TOTAL-Prof Contracts

16,995

30,000

(30,000)

(100.0%)

TOTAL Revenues

40,000

10,000

100.0%

TOTAL Expenditures General Fund Net Cost

27,910 (12,090)

50,000 50,000

81,425 71,425

31,425 21,425

62.9% 42.9%

10003300-63161 Software SaaS Cloud Based

112

Public Safety Fire Department

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003400-50057 Permit Fire Plan Check

495,589

600,000

550,000

(50,000)

(8.3%)

TOTAL-Licenses & Permits

495,589

600,000

550,000

(50,000)

(8.3%)

10003400-50351 Prior Year Revenue

0.0%

TOTAL-Other Revenue

0.0%

10003400-42430 T-In Vehicle Replacement

60,000

105,000

45,000

75.0%

TOTAL-Transfer In

60,000

105,000

45,000

75.0%

10003400-61000 Salaries

2,623,456

2,641,284

3,190,375

549,091

20.8%

10003400-61155 Overtime

702,826

550,000

0.0%

10003400-61175 Off Salary Pay 10003400-61200 Supplemental Earnings

7,500

3,000

100.0%

10003400-61219 Annual Leave Payout

24,340

0.0%

10003400-61220 Admin Leave Payout

7,240

9,820

2,580

35.6%

10003400-61300 Stipend Pay

30,257

21,278

35,673

14,395

67.7%

10003400-61400 Court Time

4,019

4,000

100.0%

10003400-61500 Acting Pay

122

0.0%

10003400-61700 POST

120,196

155,275

151,955

(3,320)

(2.1%)

10003400-61839 FLSA OT

51,558

0.0%

3,564,335

3,375,077

3,944,823

569,746

16.9%

19,392

19,980

22,140

2,160

10.8%

TOTAL-Salaries 10003400-61831 Uniform Allowance 10003400-62100 Medicare

49,240

79,852

79,596

(256)

(0.3%)

10003400-62200 Benefits-Medical

285,630

303,613

19,321

(284,292)

(93.6%)

10003400-62202 Benefits - REMIF Medical

9,494

100.0%

10003400-62204 Benefits - Kaiser Medical

209,811

100.0%

10003400-62209 Benefits - Sutter Medical

151,900

100.0%

10003400-62230 Benefits-Vision

2,702

2,480

2,666

186

7.5%

10003400-62240 Benefits-Life Insurance

14,757

5,195

5,544

349

6.7%

10003400-62250 Benefits-Dental

17,312

17,979

20,358

2,379

13.2%

10003400-62260 Benefits-EAP

1,160

697

1,032

335

48.1%

10003400-62600 Disability-Long Term

2,559

5,834

7,251

1,417

24.3%

10003400-62620 Disability-Short Term

7,322

16,043

18,946

2,903

18.1%

536,390

452,556

548,422

95,866

21.2%

10003400-62680 PERS-ER

850

100.0%

10003400-62685 PERS- ER UAL

10003400-62681 PERS Mgt Benefit Rplcmnt

359,354

545,765

769,270

223,505

41.0%

10003400-62720 RHSA Plan

22,555

22,800

22,200

(600)

(2.6%)

10003400-62740 Tuition Reimbursement 10003400-62800 Workers Comp TOTAL-Benefits

5,000

100.0%

242,634

230,929

321,021

90,092

39.0%

1,566,008

1,703,723

2,214,822

511,099

30.0%

113

Public Safety Fire Department

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003400-80010 Services - Info Tech

123,500

133,394

9,894

8.0%

10003400-80020 Services - Fleet

115,000

58,439

(56,561)

(49.2%)

10003400-80030 Services - Vehicle Replacement

409,734

451,044

41,310

10.1%

10003400-80050 Services - Gen Liab ISF

261,800

333,300

71,500

27.3%

TOTAL-ISF Charges

910,034

976,177

66,143

7.3%

10003400-63100 Postage & Shipping

2,000

100.0%

10003400-63105 Printing

500

0.0%

276

1,500

0.0%

10003400-63120 Equipment Small Office & Tool

52,199

75,000

74,000

(1,000)

(1.3%)

10003400-63143 Communication-Phone

24,286

21,150

0.0%

10003400-63160 Software Lic. & Subscriptions

4,909

4,800

(4,800)

(100.0%)

10003400-63110 Office Expense

10003400-63161 Software SaaS Cloud Based

5,067

100.0%

10003400-63300 Uniform Purchase

5,837

7,500

0.0%

10003400-63310 Dues & Subscriptions

1,703

1,000

2,000

1,000

100.0%

10003400-63345 Hazard Materials

500

0.0%

10003400-63395 License & Permit Fees

2,810

3,000

0.0%

10003400-63600 Meeting Expense

1,386

2,000

0.0%

10003400-63610 Travel and Training

34,551

68,700

0.0%

10003400-65120 Repair & Maint Vehicles

2,193

16,000

0.0%

10003400-65130 Fuel

20,677

30,000

42,000

12,000

40.0%

10003400-65210 Repair & Maintenance

5,400

0.0%

10003400-66210 Special Dept Expense

16,014

22,200

20,000

(2,200)

(9.9%)

10003400-66222 Other Exp-First Aid Supplies

28,141

28,200

0.0%

10003400-66224 Other Exp-Structural Fire PPE

53,767

75,000

0.0%

10003400-66225 Other Exp - Promo Supplies

4,904

5,000

0.0%

TOTAL-Services & Supplies

259,053

362,050

374,117

12,067

3.3%

10003400-81550 Capital Asset-Vehicles

13,663

60,000

105,000

45,000

75.0%

TOTAL-Capital Outlay

13,663

60,000

105,000

45,000

75.0%

10003400-64000 Contract - Outside Services

20,168

42,000

0.0%

TOTAL-Prof Contracts

20,168

42,000

0.0%

10003400-68112 Reimb frm 4325 Measure M Fire

(765,700)

(965,700)

(932,749)

32,951

(3.4%)

TOTAL-Reimbursements

(765,700)

(965,700)

(932,749)

32,951

(3.4%)

TOTAL Revenues

495,599

660,000

655,000

(5,000)

(0.8%)

4,657,527 4,161,928

5,487,184 4,827,184

6,724,190 6,069,190

1,237,006 1,242,006

22.5% 25.7%

TOTAL Expenditures General Fund Net Cost

114

Public Safety Fire Stations Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003405-63120 Equipment Small Office & Tool

2,000

0.0%

10003405-63143 Communication-Phone

800

100.0%

10003405-63145 Internet & Broadband

8,000

9,000

1,000

12.5%

10003405-65210 Repair & Maintenance

120,000

60,000

(60,000)

(50.0%)

10003405-65222 Supplies-Janitorial Svs

10,500

(10,500)

(100.0%)

10003405-65310 Utility-Electric

49,573

50,000

427

0.9%

10003405-65320 Utility-Water and Sewer

10,922

18,000

7,078

64.8%

10003405-66210 Special Dept Expense

7,540

(7,540)

(100.0%)

TOTAL-Services & Supplies

208,535

139,800

(68,735)

(33.0%)

10003405-64000 Contract - Outside Services

30,000

100.0%

TOTAL-Prof Contracts

30,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

208,535 208,535

169,800 169,800

(38,735) (38,735)

(18.6%) (18.6%)

115

Public Safety Grants

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

10003500-50137 Grants - Federal

31,483

11,219

100.0%

10003500-50139 Grant-Fed Pass Thru Rev

51,369

0.0%

10003500-50141 Grants - State

15,004

0.0%

TOTAL-Intergovernmental

97,856

11,219

100.0%

10003500-61155 Overtime

19,777

0.0%

TOTAL-Salaries

19,777

0.0%

278

0.0%

10003500-62200 Benefits-Medical

1,495

0.0%

10003500-62230 Benefits-Vision

0.0%

10003500-62240 Benefits-Life Insurance

0.0%

10003500-62100 Medicare

10003500-62250 Benefits-Dental

170

0.0%

10003500-62260 Benefits-EAP

0.0%

10003500-62720 RHSA Plan

189

0.0%

(59)

0.0%

TOTAL-Benefits

10003500-62800 Workers Comp

2,155

0.0%

10003500-63120 Equipment Small Office & Tool

10,825

0.0%

10003500-63301 Uniform BVP Purchase

10,429

11,219

100.0%

10003500-66210 Special Dept Expense

794

0.0%

22,048

11,219

100.0%

TOTAL-Services & Supplies TOTAL Revenues

97,856

11,219

100.0%

TOTAL Expenditures General Fund Net Cost

43,979 (53,876)

11,219 -

100.0% 0.0%

116

Public Safety Programs

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003600-50157 Other Revenue-Agency

945,677

1,173,436

648,000

(525,436)

(44.8%)

TOTAL-Rev frm Other Agency

945,677

1,173,436

648,000

(525,436)

(44.8%)

10003600-50320 Other Revenue - Opioid Sttlmnt

250,000

100.0%

10003600-50351 Prior Year Revenue

149,918

0.0%

TOTAL-Other Revenue

149,918

250,000

100.0%

10003600-80020 Services - Fleet

6,217

100.0%

10003600-80030 Services - Vehicle Replacement

22,964

100.0%

TOTAL-ISF Charges

29,181

100.0%

26,307

1,000

100.0%

10003600-63120 Equipment Small Office & Tool

243

100.0%

10003600-65131 Fuel - Safe

10003600-63143 Communication-Phone

6,598

7,000

0.0%

TOTAL-Services & Supplies

32,905

7,000

8,243

1,243

17.8%

10003600-64000 Contract - Outside Services

912,772

0.0%

1,166,436

1,069,790

(96,646)

(8.3%)

912,772

1,166,436

1,069,790

(96,646)

(8.3%)

TOTAL Revenues

1,095,595

1,173,436

898,000

(275,436)

(23.5%)

TOTAL Expenditures General Fund Net Cost

945,677 (149,919)

1,173,436 -

1,107,214 209,214

(66,222) 209,214

(5.6%) 100.0%

10003600-64014 Contract Services - SAFE TOTAL-Prof Contracts

117

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118

THIS PAGE INTENTIONALLY LEFT BLANK

119

120

121

122

123

Public Works Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

520

500

200,500

200,000

40000.0%

Charges for Services

16,858

350,000

80,382

(269,618)

(77.0%)

613,770

665,000

51,230

8.3%

16,570

100.0%

Revenue from Other Agencies

390

100.0%

Other Revenue

111

8,000

100.0%

Transfer In

148,470

898,000

270,000

(628,000)

(69.9%)

TOTAL SOURCES

182,919

1,862,270

1,223,882

(638,388)

(34.3%)

Salaries

654,531

1,796,207

2,046,779

250,572

14.0%

Benefits

236,073

726,124

1,085,676

359,552

49.5%

1,115,964

1,064,248

(51,716)

(4.6%)

513,811

1,251,612

1,544,366

292,754

23.4%

Debt Services

65,483

100.0%

Capital Outlay

150,810

823,000

270,000

(553,000)

(67.2%)

Professional Contracts

482,082

1,185,000

1,418,000

233,000

19.7%

Reimbursements

(703,613)

(810,324)

(669,283)

141,041

(17.4%)

TOTAL EXPENDITURES

1,333,692

6,087,583

6,825,269

737,686

12.1%

General Fund Net Cost

1,150,774

4,225,313

5,601,387

1,376,074

32.6%

Donations Revenue Intergovernmental

EXPENDITURES

Internal Service Fund Charges Services & Supplies

124

Public Works Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004000-50163 Other Rev-Cost Recovery Labor

11,968

350,000

(350,000)

(100.0%)

TOTAL-Charges for Services

11,968

350,000

(350,000)

(100.0%)

10004000-61000 Salaries

376,203

368,676

95,278

(273,398)

(74.2%)

10004000-61100 Part Time 1000Hr

18,463

0.0%

10004000-61155 Overtime

1,231

69,698

(69,698)

(100.0%)

10004000-61175 Off Salary Pay

0.0%

10004000-61219 Annual Leave Payout

524

0.0%

10004000-61220 Admin Leave Payout

3,367

640

(2,727)

(81.0%)

10004000-61300 Stipend Pay

2,061

2,000

1,100

(900)

(45.0%)

10004000-61500 Acting Pay

722

8,294

(8,294)

(100.0%)

14,254

(14,254)

(100.0%)

10004000-61550 Stand-By Weekends 10004000-62998 Salary Savings

(325,241)

100.0%

399,267

466,289

(228,223)

(694,512)

(148.9%)

10004000-61837 Allowance Auto

2,860

2,392

2,734

342

14.3%

10004000-62100 Medicare

5,371

4,976

1,423

(3,553)

(71.4%)

10004000-62200 Benefits-Medical

39,938

41,026

1,821

(39,205)

(95.6%)

10004000-62204 Benefits - Kaiser Medical

5,096

100.0%

10004000-62209 Benefits - Sutter Medical

2,991

100.0%

413

401

(310)

(77.3%)

TOTAL-Salaries

10004000-62230 Benefits-Vision 10004000-62240 Benefits-Life Insurance

2,592

873

179

(694)

(79.5%)

10004000-62250 Benefits-Dental

2,989

2,876

693

(2,183)

(75.9%)

10004000-62260 Benefits-EAP

241

111

(75)

(67.6%)

10004000-62600 Disability-Long Term

1,960

1,929

502

(1,427)

(74.0%)

10004000-62620 Disability-Short Term

1,093

1,075

380

(695)

(64.7%)

10004000-62680 PERS-ER

33,292

38,365

10,061

(28,304)

(73.8%)

10004000-62685 PERS- ER UAL

22,201

31,206

14,457

(16,749)

(53.7%)

10004000-62720 RHSA Plan

3,971

3,816

876

(2,940)

(77.0%)

10004000-62800 Workers Comp

5,319

2,559

1,401

(1,158)

(45.3%)

122,240

131,605

42,741

(88,864)

(67.5%)

10004000-80010 Services - Info Tech

25,900

6,396

(19,504)

(75.3%)

10004000-80020 Services - Fleet

38,000

17,407

(20,593)

(54.2%)

10004000-80030 Services - Vehicle Replacement

52,807

81,020

28,213

53.4%

10004000-80050 Services - Gen Liab ISF

229,900

10,800

(219,100)

(95.3%)

TOTAL-ISF Charges

346,607

115,623

(230,984)

(66.6%)

TOTAL-Benefits

153

200

0.0%

10004000-63110 Office Expense

10004000-63100 Postage & Shipping

5,248

5,000

0.0%

10004000-63120 Equipment Small Office & Tool

2,325

2,200

0.0%

10004000-63143 Communication-Phone

15,149

6,000

7,000

1,000

16.7%

125

Public Works Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004000-63160 Software Lic. & Subscriptions

0.0%

10004000-63161 Software SaaS Cloud Based

2,600

100.0%

4,787

5,500

100.0%

10004000-63300 Uniform Purchase

1,000

0.0%

10004000-63600 Meeting Expense

649

0.0%

10004000-63610 Travel and Training

5,043

4,000

0.0%

10004000-63250 Lease-Equipment

10004000-65120 Repair & Maint Vehicles 10004000-65130 Fuel 10004000-65500 Non-Capital Projects

100

100.0%

7,362

10,000

7,000

(3,000)

(30.0%)

251

500

100.0%

10004000-66210 Special Dept Expense

6,220

3,500

10,000

6,500

185.7%

TOTAL-Services & Supplies

47,200

31,900

45,100

13,200

41.4%

10004000-63950 Contract Services - Staffing

17,729

0.0%

10004000-64000 Contract - Outside Services

37,723

50,000

(50,000)

(100.0%)

TOTAL-Prof Contracts

55,452

50,000

(50,000)

(100.0%)

10004000-68000 Reimb frm CIP Labor

(414,729)

(425,000)

425,000

(100.0%)

TOTAL-Reimbursements

(414,729)

(425,000)

425,000

(100.0%)

TOTAL Revenues

11,968

350,000

(350,000)

(100.0%)

TOTAL Expenditures General Fund Net Cost

209,430 197,462

601,401 251,401

(24,759) (24,759)

(626,160) (276,160)

(104.1%) (109.8%)

126

Public Works Building Maintenance Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004100-50203 JPA Ground Main Rev

4,890

8,382

100.0%

TOTAL-Charges for Services

4,890

8,382

100.0%

10004100-61000 Salaries

5,064

551,740

436,934

(114,806)

(20.8%)

35,000

100.0%

2,000

4,000

2,000

100.0%

10004100-61100 Part Time 1000Hr 10004100-61155 Overtime 10004100-61175 Off Salary Pay

0.0%

10004100-61219 Annual Leave Payout

225

0.0%

10004100-61220 Admin Leave Payout

1,016

1,020

0.4%

10004100-61300 Stipend Pay

3,467

3,427

(40)

(1.2%)

10004100-61550 Stand-By Weekends

11,000

100.0%

10004100-61551 Stand-By Weekday

7,500

100.0%

5,379

558,223

498,881

(59,342)

(10.6%)

2,050

0.0%

TOTAL-Salaries 10004100-61837 Allowance Auto 10004100-62100 Medicare

7,621

6,264

(1,357)

(17.8%)

10004100-62200 Benefits-Medical

546

85,438

7,342

(78,096)

(91.4%)

25,632

100.0%

10004100-62204 Benefits - Kaiser Medical 10004100-62209 Benefits - Sutter Medical

35,412

100.0%

10004100-62230 Benefits-Vision

809

598

(211)

(26.1%)

10004100-62240 Benefits-Life Insurance

163

1,681

1,255

(426)

(25.3%)

10004100-62250 Benefits-Dental

5,858

4,573

(1,285)

(21.9%)

10004100-62260 Benefits-EAP

227

232

2.2%

10004100-62600 Disability-Long Term

2,888

2,289

(599)

(20.7%)

10004100-62620 Disability-Short Term

1,609

1,753

144

8.9%

5,190

0.0%

10004100-62640 Unemployment 10004100-62680 PERS-ER

667

58,881

45,975

(12,906)

(21.9%)

10004100-62685 PERS- ER UAL

165

46,740

66,055

19,315

41.3%

10004100-62720 RHSA Plan

6,816

4,596

(2,220)

(32.6%)

10004100-62800 Workers Comp

11,551

11,101

(450)

(3.9%)

7,043

232,169

215,127

(17,042)

(7.3%)

10004100-80010 Services - Info Tech

39,900

33,212

(6,688)

(16.8%)

10004100-80020 Services - Fleet

29,000

12,434

(16,566)

(57.1%)

10004100-80030 Services - Vehicle Replacement

11,341

100.0%

10004100-80050 Services - Gen Liab ISF

71,500

100.0%

TOTAL-ISF Charges

68,900

128,487

59,587

86.5%

10004100-63100 Postage & Shipping

100

0.0%

10004100-63110 Office Expense

2,000

1,000

(1,000)

(50.0%)

10004100-63120 Equipment Small Office & Tool

7,000

5,000

(2,000)

(28.6%)

14,552

7,000

6,000

(1,000)

(14.3%)

TOTAL-Benefits

10004100-63143 Communication-Phone

127

Public Works Building Maintenance Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004100-63300 Uniform Purchase

8,800

8,000

(800)

(9.1%)

10004100-63345 Hazard Materials

1,000

100.0%

10004100-63610 Travel and Training

7,000

0.0%

10004100-65210 Repair & Maintenance

50,000

0.0%

10004100-66210 Special Dept Expense

634

2,000

15,000

13,000

650.0%

TOTAL-Services & Supplies

15,186

83,900

93,100

9,200

11.0%

TOTAL Revenues

4,890

8,382

100.0%

TOTAL Expenditures General Fund Net Cost

27,607 22,718

943,192 943,192

935,595 927,213

(7,597) (15,979)

(0.8%) (1.7%)

128

Public Works Buildings - Building Maintenance Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004105-63120 Equipment Small Office & Tool

2,000

0.0%

10004105-63143 Communication-Phone

3,000

100.0%

10004105-63145 Internet & Broadband

400

0.0%

10004105-63280 Maintenance-Janitorial

13,200

15,600

2,400

18.2%

10004105-65210 Repair & Maintenance

108,147

75,000

(33,147)

(30.7%)

10004105-65222 Supplies-Janitorial Svs

10,500

12,000

1,500

14.3%

10004105-65310 Utility-Electric

4,650

75,000

70,350

1513.0%

10004105-65320 Utility-Water and Sewer

4,725

4,000

(725)

(15.3%)

10004105-66210 Special Dept Expense

4,725

3,800

(925)

(19.6%)

10004105-66213 Other Expense - Safety

200

100.0%

TOTAL-Services & Supplies

148,347

191,000

42,653

28.8%

10004105-64000 Contract - Outside Services

20,000

100.0%

TOTAL-Prof Contracts

20,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

148,347 148,347

211,000 211,000

62,653 62,653

42.2% 42.2%

129

Public Works Parks Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004110-50183 Permit-Tree Maintenance

520

500

0.0%

TOTAL-Licenses & Permits

520

500

0.0%

10004110-50333 RPF Donation F4609

313,770

315,000

1,230

0.4%

TOTAL-Donations Rev

313,770

315,000

1,230

0.4%

10004110-50172 Communication Routers Revenue

8,000

100.0%

TOTAL-Other Revenue

8,000

100.0%

10004110-42430 T-In Vehicle Replacement

148,470

823,000

(823,000)

(100.0%)

TOTAL-Transfer In

148,470

823,000

(823,000)

(100.0%)

10004110-61000 Salaries

71,604

76,313

71,694

(4,619)

(6.1%)

10004110-61100 Part Time 1000Hr

53,000

0.0%

10004110-61150 Part Time PERS

1,449

0.0%

10004110-61155 Overtime

37,911

2,000

(35,911)

(94.7%)

10004110-61300 Stipend Pay

877

2,669

100.0%

10004110-62998 Salary Savings

(92,785)

92,785

(100.0%)

TOTAL-Salaries

73,930

74,439

129,363

54,924

73.8%

10004110-62100 Medicare

1,015

1,820

1,063

(757)

(41.6%)

10004110-62200 Benefits-Medical

19,896

19,807

(19,807)

(100.0%)

24,209

100.0%

10004110-62204 Benefits - Kaiser Medical 10004110-62230 Benefits-Vision

1,009

115

106

(9)

(7.8%)

10004110-62240 Benefits-Life Insurance

641

219

196

(23)

(10.5%)

10004110-62250 Benefits-Dental

833

805

(28)

(3.4%)

10004110-62260 Benefits-EAP

28.1%

10004110-62600 Disability-Long Term

366

397

386

(11)

(2.8%)

10004110-62620 Disability-Short Term

204

221

287

29.9%

10004110-62640 Unemployment

5,670

0.0%

10004110-62680 PERS-ER

6,459

8,486

7,764

(722)

(8.5%)

10004110-62685 PERS- ER UAL

4,345

6,425

11,154

4,729

73.6%

10004110-62720 RHSA Plan

1,140

1,020

(120)

(10.5%)

10004110-62800 Workers Comp

2,476

2,978

1,968

(1,010)

(33.9%)

TOTAL-Benefits

44,114

42,473

48,999

6,526

15.4%

10004110-80010 Services - Info Tech

4,400

3,577

(823)

(18.7%)

10004110-80020 Services - Fleet

132,000

66,521

(65,479)

(49.6%)

10004110-80030 Services - Vehicle Replacement

117,208

239,481

122,273

104.3%

10004110-80050 Services - Gen Liab ISF

153,300

12,600

(140,700)

(91.8%)

TOTAL-ISF Charges

406,908

322,179

(84,729)

(20.8%)

130

Public Works Parks Maintenance

Acct Number

Description

10004110-63110 Office Expense

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

515

600

0.0%

10004110-63120 Equipment Small Office & Tool

14,421

29,000

13,000

(16,000)

(55.2%)

10004110-63143 Communication-Phone

3,833

8,700

9,120

420

4.8%

10004110-63145 Internet & Broadband

3,500

(3,500)

(100.0%)

10004110-63240 Rental-Equipment

1,085

14,500

12,000

(2,500)

(17.2%)

10004110-63300 Uniform Purchase

7,745

16,800

12,100

(4,700)

(28.0%)

10004110-63310 Dues & Subscriptions

681

3,500

0.0%

10004110-63345 Hazard Materials

833

500

0.0%

1,000

0.0%

2,466

7,500

0.0%

3,000

0.0%

34,263

55,000

0.0%

10004110-63395 License & Permit Fees 10004110-63610 Travel and Training 10004110-65120 Repair & Maint Vehicles 10004110-65130 Fuel 10004110-65310 Utility-Electric

175,000

100.0%

10004110-65320 Utility-Water and Sewer

5,000

(5,000)

(100.0%)

10004110-66210 Special Dept Expense

178,896

187,300

190,000

2,700

1.4%

TOTAL-Services & Supplies

244,737

335,900

482,320

146,420

43.6%

10004110-81550 Capital Asset-Vehicles

150,810

823,000

(823,000)

(100.0%)

TOTAL-Capital Outlay

150,810

823,000

(823,000)

(100.0%)

10004110-64000 Contract - Outside Services

121,298

325,000

231,000

(94,000)

(28.9%)

TOTAL-Prof Contracts

121,298

325,000

231,000

(94,000)

(28.9%)

10004110-68118 Reimb frm F4261 CFD SouthEast

(215,242)

(230,573)

(268,602)

(38,029)

16.5%

10004110-68119 Reimb frm 4262 CFD Westside

(13,639)

(16,601)

(16,398)

203

(1.2%)

10004110-68126 Reimb frm 4264 SoMo CFD

(54,000)

0.0%

10004110-68127 Reimb frm 4269 Westside L&LD TOTAL-Reimbursements

(69,115)

(65,883)

3,232

(4.7%)

(282,881)

(370,289)

(404,883)

(34,594)

9.3%

TOTAL Revenues

148,990

1,137,270

323,500

(813,770)

(71.6%)

TOTAL Expenditures General Fund Net Cost

352,008 203,018

1,637,431 500,161

808,978 485,478

(828,453) (14,683)

(50.6%) (2.9%)

131

Public Works Parks Buildings - Building Maintenance Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004115-63120 Equipment Small Office & Tool

1,000

100.0%

10004115-63145 Internet & Broadband

4,500

100.0%

10004115-63280 Maintenance-Janitorial

45,000

100.0%

10004115-65210 Repair & Maintenance

20,000

100.0%

10004115-65310 Utility-Electric

10,000

100.0%

10004115-65320 Utility-Water and Sewer

2,000

100.0%

10004115-66210 Special Dept Expense

5,000

100.0%

TOTAL-Services & Supplies

87,500

100.0%

10004115-64000 Contract - Outside Services

44,000

100.0%

TOTAL-Prof Contracts

44,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

131,500 131,500

100.0% 100.0%

132

Public Works Street Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004120-50333 RPF Donation F4609

200,000

100.0%

TOTAL-Donations Rev

200,000

100.0%

10004120-50157 Other Revenue-Agency

390

0.0%

TOTAL-Rev frm Other Agency

390

0.0%

10004120-50351 Prior Year Revenue

111

0.0%

TOTAL-Other Revenue

111

0.0%

10004120-42430 T-In Vehicle Replacement

270,000

100.0%

TOTAL-Transfer In

270,000

100.0%

10004120-61000 Salaries

56,091

665,594

701,873

36,279

5.5%

10004120-61155 Overtime

3,423

1,000

100.0%

0.0%

10004120-61300 Stipend Pay

1,234

5,762

9,124

3,362

58.3%

10004120-61551 Stand-By Weekday

3,091

0.0%

(95,357)

95,357

(100.0%)

63,845

575,999

711,997

135,998

23.6%

841

9,026

9,951

925

10.2%

10004120-61175 Off Salary Pay

10004120-62998 Salary Savings TOTAL-Salaries 10004120-62100 Medicare 10004120-62200 Benefits-Medical

10,946

106,624

16,560

(90,064)

(84.5%)

10004120-62202 Benefits - REMIF Medical

25,892

100.0%

10004120-62204 Benefits - Kaiser Medical

66,742

100.0%

10004120-62209 Benefits - Sutter Medical

9,494

100.0%

1,111

1,009

1,066

5.6%

10004120-62240 Benefits-Life Insurance

504

1,927

1,988

3.2%

10004120-62250 Benefits-Dental

488

7,314

8,146

832

11.4%

10004120-62260 Benefits-EAP

284

412

128

45.1%

10004120-62230 Benefits-Vision

10004120-62600 Disability-Long Term

310

3,491

3,699

208

6.0%

10004120-62620 Disability-Short Term

164

1,948

2,816

868

44.6%

4,010

0.0%

10004120-62640 Unemployment 10004120-62680 PERS-ER

5,035

62,924

74,231

11,307

18.0%

10004120-62685 PERS- ER UAL

3,496

56,518

106,651

50,133

88.7%

668

10,008

9,960

(48)

(0.5%)

10004120-62720 RHSA Plan 10004120-62800 Workers Comp

1,846

14,799

18,015

3,216

21.7%

TOTAL-Benefits

29,454

275,872

355,623

79,751

28.9%

10004120-80010 Services - Info Tech

36,500

43,480

6,980

19.1%

10004120-80020 Services - Fleet

71,000

46,627

(24,373)

(34.3%)

10004120-80030 Services - Vehicle Replacement

60,249

91,606

31,357

52.0%

10004120-80050 Services - Gen Liab ISF

102,200

127,400

25,200

24.7%

133

Public Works Street Maintenance

Acct Number

Description

TOTAL-ISF Charges 10004120-63120 Equipment Small Office & Tool

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

269,949

309,113

39,164

14.5%

6,988

5,300

3,000

(2,300)

(43.4%)

10004120-63143 Communication-Phone

7,950

4,860

(3,090)

(38.9%)

10004120-63160 Software Lic. & Subscriptions

30,000

55,000

30,000

(25,000)

(45.5%)

10004120-63240 Rental-Equipment

15,558

32,500

10,000

(22,500)

(69.2%)

10004120-63300 Uniform Purchase

6,238

11,600

8,000

(3,600)

(31.0%)

10004120-63345 Hazard Materials

777

3,000

1,500

(1,500)

(50.0%)

2,387

5,300

3,500

(1,800)

(34.0%)

10004120-63610 Travel and Training

479

3,000

2,000

(1,000)

(33.3%)

10004120-65120 Repair & Maint Vehicles

3,000

1,000

(2,000)

(66.7%)

13,960

23,000

25,000

2,000

8.7%

10004120-63395 License & Permit Fees

10004120-65130 Fuel 10004120-65310 Utility-Electric

240,000

100.0%

10004120-65320 Utility-Water and Sewer

48,000

(48,000)

(100.0%)

10004120-66210 Special Dept Expense

84,513

100,000

80,000

(20,000)

(20.0%)

TOTAL-Services & Supplies

160,913

297,650

408,860

111,210

37.4%

10004120-89500 Debt-Principal

65,483

100.0%

TOTAL-Debt Services

65,483

100.0%

10004120-81550 Capital Asset-Vehicles

270,000

100.0%

TOTAL-Capital Outlay

270,000

100.0%

249,243

390,000

335,000

(55,000)

(14.1%)

100,000

100.0%

TOTAL-Prof Contracts

249,243

390,000

435,000

45,000

11.5%

10004120-68120 Reimb frm 4263 CFD Bristol

(5,435)

(6,458)

(6,199)

259

(4.0%)

(2,079)

(1,983)

(4.6%)

(5,435)

(8,537)

(8,182)

355

(4.2%)

501

470,000

100.0%

498,020 497,519

1,800,933 1,800,933

2,547,894 2,077,894

746,961 276,961

41.5% 15.4%

10004120-64000 Contract - Outside Services 10004120-64009 Contract - Street Light Banner

10004120-68127 Reimb frm 4269 Westside L&LD TOTAL-Reimbursements TOTAL Revenues TOTAL Expenditures General Fund Net Cost

134

Public Works Storm Water Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004140-50333 RPF Donation F4609

150,000

0.0%

TOTAL-Donations Rev

150,000

0.0%

10004140-80020 Services - Fleet

2,000

1,865

(135)

(6.8%)

TOTAL-ISF Charges

2,000

1,865

(135)

(6.8%)

10004140-63100 Postage & Shipping

927

0.0%

10004140-63310 Dues & Subscriptions

1,287

10,000

0.0%

10004140-63395 License & Permit Fees

19,689

22,330

24,000

1,670

7.5%

10004140-63610 Travel and Training

4,333

4,500

4,000

(500)

(11.1%)

10004140-64050 Reimbursment ASL

294

10,000

8,000

(2,000)

(20.0%)

500

(500)

(100.0%)

10004140-66210 Special Dept Expense

10,787

20,000

0.0%

TOTAL-Services & Supplies

37,317

67,330

66,000

(1,330)

(2.0%)

10004140-64000 Contract - Outside Services

38,505

145,000

0.0%

TOTAL-Prof Contracts

38,505

145,000

0.0%

10004140-65120 Repair & Maint Vehicles

10004140-68119 Reimb frm 4262 CFD Westside

(568)

(692)

(684)

(1.2%)

10004140-68127 Reimb frm 4269 Westside L&LD

(5,806)

(5,534)

272

(4.7%)

(568)

(6,498)

(6,218)

280

(4.3%)

150,000

0.0%

75,254 75,254

207,832 57,832

206,647 56,647

(1,185) (1,185)

(0.6%) (2.0%)

TOTAL-Reimbursements TOTAL Revenues TOTAL Expenditures General Fund Net Cost

135

Public Works Engineering

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004150-50195 Engineering Flat

200,000

100.0%

TOTAL-Licenses & Permits

200,000

100.0%

10004150-50163 Cost Recovery Labor

72,000

100.0%

TOTAL-Charges for Services

72,000

100.0%

10004150-61000 Salaries

802,754

100.0%

10004150-61220 Admin Leave Payout

7,110

100.0%

TOTAL-Salaries

809,864

100.0%

10004150-61837 Allowance Auto

6,834

100.0%

10004150-62100 Medicare

11,342

100.0%

10004150-62200 Benefits-Medical

13,248

100.0%

10004150-62204 Benefits - Kaiser Medical

63,988

100.0%

10004150-62209 Benefits - Sutter Medical

30,381

100.0%

10004150-62230 Benefits-Vision

854

100.0%

10004150-62240 Benefits-Life Insurance

1,730

100.0%

10004150-62250 Benefits-Dental

6,532

100.0%

10004150-62260 Benefits-EAP

334

100.0%

10004150-62600 Disability-Long Term

4,175

100.0%

10004150-62620 Disability-Short Term

3,218

100.0%

10004150-62680 PERS-ER

83,806

100.0%

10004150-62685 PERS- ER UAL

120,412

100.0%

10004150-62720 RHSA Plan

8,040

100.0%

10004150-62800 Workers Comp

9,011

100.0%

TOTAL-Benefits

363,905

100.0%

10004150-80010 Services - Info Tech

60,452

100.0%

10004150-80050 Services - Gen Liab ISF

102,200

100.0%

TOTAL-ISF Charges

162,652

100.0%

10004150-63110 Office Expense

2,000

100.0%

10004150-63120 Equipment Small Office & Tool

2,100

100.0%

10004150-63143 Communication-Phone

2,850

100.0%

10004150-63160 Software Lic. & Subscriptions

42,900

100.0%

10004150-63161 Software SaaS Cloud Based

5,400

100.0%

10004150-63250 Lease-Equipment

4,980

100.0%

10004150-63300 Uniform Purchase

1,000

100.0%

10004150-63310 Dues & Subscriptions

956

100.0%

10004150-63600 Meeting Expense

500

100.0%

136

Public Works Engineering

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004150-63610 Travel and Training

8,800

100.0%

10004150-66210 Special Dept Expense

3,000

100.0%

TOTAL-Services & Supplies

74,486

100.0%

10004150-64000 Contract - Outside Services

350,000

100.0%

10004150-64030 Professional Legal Fees

10,000

100.0%

TOTAL-Prof Contracts

360,000

100.0%

10004150-68000 Reimb frm CIP Labor

(200,000)

100.0%

TOTAL-Reimbursements

(200,000)

100.0%

TOTAL Revenues

272,000

100.0%

TOTAL Expenditures General Fund Net Cost

1,570,907 1,298,907

100.0% 100.0%

137

Public Works Sustainability Program

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004260-50333 RPF Donation F4609

150,000

(150,000)

(100.0%)

TOTAL-Donations Rev

150,000

(150,000)

(100.0%)

10004260-50141 Grants - State

16,570

0.0%

TOTAL-Intergovernmental

16,570

0.0%

10004260-43450 T-In Refuse

75,000

(75,000)

(100.0%)

TOTAL-Transfer In

75,000

(75,000)

(100.0%)

103,572

120,089

121,423

1,334

1.1%

5,776

0.0%

10004260-61000 Salaries 10004260-61100 Part Time 1000Hr 10004260-61175 Off Salary Pay 10004260-61219 Annual Leave Payout

2,214

0.0%

10004260-61220 Admin Leave Payout

530

1,168

1,170

0.2%

112,109

121,257

122,593

1,336

1.1%

10004260-62100 Medicare

1,530

1,639

1,727

5.4%

10004260-62200 Benefits-Medical

12,030

14,734

(14,734)

(100.0%)

TOTAL-Salaries

10004260-62204 Benefits - Kaiser Medical

19,937

100.0%

10004260-62230 Benefits-Vision

101

121

124

2.5%

10004260-62240 Benefits-Life Insurance

636

231

0.0%

10004260-62250 Benefits-Dental

730

877

947

8.0%

10004260-62260 Benefits-EAP

41.2%

10004260-62600 Disability-Long Term

510

625

631

1.0%

10004260-62620 Disability-Short Term

284

348

839

491

141.1%

10004260-62680 PERS-ER

9,114

13,354

12,677

(677)

(5.1%)

10004260-62685 PERS- ER UAL

6,136

10,110

18,214

8,104

80.2%

10004260-62720 RHSA Plan

1,000

1,200

0.0%

10004260-62800 Workers Comp

1,091

732

844

112

15.3%

TOTAL-Benefits

33,222

44,005

57,419

13,414

30.5%

10004260-80010 Services - Info Tech

8,800

8,761

(39)

(0.4%)

10004260-80050 Services - Gen Liab ISF

12,800

14,800

2,000

15.6%

TOTAL-ISF Charges

21,600

23,561

1,961

9.1%

10004260-63120 Equipment Small Office & Tool

2,766

5,000

0.0%

10004260-66210 Special Dept Expense

5,691

15,000

0.0%

TOTAL-Services & Supplies

8,458

20,000

0.0%

10004260-64000 Contract - Outside Services

17,584

275,000

175,000

(100,000)

(36.4%)

TOTAL-Prof Contracts

17,584

275,000

175,000

(100,000)

(36.4%)

138

Public Works Sustainability Program

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004260-68131 Reimb frm 4259 SoMo PS Fee

(50,000)

100.0%

TOTAL-Reimbursements

(50,000)

100.0%

TOTAL Revenues

16,570

225,000

(225,000)

(100.0%)

TOTAL Expenditures General Fund Net Cost

171,373 154,803

481,862 256,862

348,573 348,573

(133,289) 91,711

(27.7%) 35.7%

139

Library Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004405-65210 Repair & Maintenance

5,000

15,000

10,000

200.0%

TOTAL-Services & Supplies

5,000

15,000

10,000

200.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

5,000 5,000

15,000 15,000

10,000 10,000

200.0% 200.0%

140

Leased Park Buildings - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004505-63120 Equipment Small Office & Tool

500

0.0%

10004505-63143 Communication-Phone

800

100.0%

10004505-63145 Internet & Broadband

720

200

(520)

(72.2%)

10004505-65210 Repair & Maintenance

10,000

7,000

(3,000)

(30.0%)

10004505-66210 Special Dept Expense

3,240

1,000

(2,240)

(69.1%)

TOTAL-Services & Supplies

14,460

9,500

(4,960)

(34.3%)

10004505-64000 Contract - Outside Services

5,000

100.0%

TOTAL-Prof Contracts

5,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

14,460 14,460

14,500 14,500

40 40

0.3% 0.3%

141

Public Works Annex Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004605-61000 Salaries

2,198

100.0%

10004605-61300 Stipend Pay

106

100.0%

TOTAL-Salaries

2,304

100.0%

10004605-62100 Medicare

100.0%

10004605-62204 Benefits - Kaiser Medical

1,069

100.0%

10004605-62230 Benefits-Vision

100.0%

10004605-62240 Benefits-Life Insurance

100.0%

10004605-62250 Benefits-Dental

100.0%

10004605-62260 Benefits-EAP

100.0%

10004605-62600 Disability-Long Term

100.0%

10004605-62620 Disability-Short Term

100.0%

10004605-62680 PERS-ER

239

100.0%

10004605-62685 PERS- ER UAL

346

100.0%

10004605-62720 RHSA Plan

100.0%

10004605-62800 Workers Comp

100.0%

TOTAL-Benefits

1,862

100.0%

10004605-80010 Services - Info Tech

168

100.0%

10004605-80050 Services - Gen Liab ISF

600

100.0%

TOTAL-ISF Charges

768

100.0%

10004605-63120 Equipment Small Office & Tool

3,000

1,000

(2,000)

(66.7%)

10004605-63143 Communication-Phone

500

100.0%

10004605-63145 Internet & Broadband

5,000

2,500

(2,500)

(50.0%)

10004605-63280 Maintenance-Janitorial

500

100.0%

10004605-65210 Repair & Maintenance

150,000

20,000

(130,000)

(86.7%)

10004605-65222 Supplies-Janitorial Svs

21,000

2,000

(19,000)

(90.5%)

10004605-65310 Utility-Electric

45,000

15,000

(30,000)

(66.7%)

10004605-65320 Utility-Water and Sewer

13,125

10,000

(3,125)

(23.8%)

10004605-66210 Special Dept Expense

10,000

(10,000)

(100.0%)

TOTAL-Services & Supplies

247,125

51,500

(195,625)

(79.2%)

10004605-64000 Contract - Outside Services

3,000

100.0%

TOTAL-Prof Contracts

3,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

247,125 247,125

59,434 59,434

(187,691) (187,691)

(75.9%) (75.9%)

142

143

144

145

146

Community Services Department - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

21,981

35,000

30,000

(5,000)

(14.3%)

Community Services

2,126,990

1,933,500

1,975,250

41,750

2.2%

Charges for Services

170,449

120,000

149,300

29,300

24.4%

Fines & Penalties

1,175

1,000

100.0%

Donations Revenue

59,200

412,200

415,850

3,650

0.9%

Interest & Rents

43,301

31,500

47,000

15,500

49.2%

Other Grant Revenue

7,200

100.0%

Other Revenue

(55,608)

11,000

Transfer In

11,990

115,000

(115,000)

(100.0%)

2,386,678

2,658,200

2,629,400

(28,800)

(1.1%)

Salaries

2,378,454

2,419,769

2,327,381

(92,388)

(3.8%)

Benefits

557,130

604,753

744,858

140,105

23.2%

661,222

821,745

160,523

24.3%

554,691

2,032,149

2,162,069

129,920

6.4%

TOTAL SOURCES

0.0%

EXPENDITURES

Internal Service Fund Charges Services & Supplies

1,503,900

1,579,000

75,100

5.0%

Capital Outlay

11,990

125,000

(125,000)

(100.0%)

Professional Contracts

465,938

595,796

708,165

112,369

18.9%

TOTAL EXPENDITURES

3,968,203

7,942,589

8,343,218

400,629

5.0%

General Fund Net Cost

1,581,524

5,284,389

5,713,818

429,429

8.1%

Cost Allocation Plan Expense

147

THIS PAGE INTENTIONALLY LEFT BLANK

148

Community Services Recreation - Budget Summary

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

Community Services

1,641,597

1,544,500

1,556,250

11,750

0.8%

Charges for Services

21,819

23,000

23,300

300

1.3%

Donations Revenue

17,915

190,000

185,000

(5,000)

(2.6%)

Interest & Rents

43,301

31,500

47,000

15,500

49.2%

Other Revenue

(57,325)

11,000

0.0%

1,667,307

1,800,000

1,822,550

22,550

1.3%

Salaries

2,303,012

1,203,340

1,111,367

(91,973)

(7.6%)

Benefits

532,466

257,957

389,563

131,606

51.0%

470,846

439,592

(31,254)

(6.6%)

226,490

1,331,076

1,401,127

70,051

5.3%

1,150,400

1,207,900

57,500

5.0%

Professional Contracts

341,492

374,820

507,065

132,245

35.3%

TOTAL EXPENDITURES

3,403,459

4,788,438

5,056,614

268,176

5.6%

General Fund Net Cost

1,736,152

2,988,438

3,234,064

245,626

8.2%

$ Change

% Change

SOURCES

TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Cost Allocation Plan Expense

149

Community Services Administration

Acct Number

Description

10005000-61000 Salaries

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

1,207,667

105,716

107,280

1,564

1.5%

10005000-61100 Part Time 1000Hr

853,740

23,712

0.0%

10005000-61150 Part Time PERS

168,509

0.0%

10005000-61155 Overtime

45,478

10,000

100.0%

0.0%

10005000-61220 Admin Leave Payout

13,462

688

340

(348)

(50.6%)

10005000-61300 Stipend Pay

1,708

804

270

(534)

(66.4%)

10005000-61500 Acting Pay

5,345

0.0%

10005000-61844 Shift Diff (PT Temp)

1,803

0.0%

(232,857)

100.0%

2,297,734

130,920

(91,255)

(222,175)

(169.7%)

10005000-61175 Off Salary Pay

10005000-62998 Salary Savings TOTAL-Salaries 10005000-61833 Allowance Phone

500

600

(600)

(100.0%)

10005000-61837 Allowance Auto

18,930

1,230

0.0%

10005000-62100 Medicare

32,801

1,858

1,889

1.7%

10005000-62200 Benefits-Medical

153,337

13,817

939

(12,878)

(93.2%)

10005000-62204 Benefits - Kaiser Medical

11,984

100.0%

10005000-62209 Benefits - Sutter Medical

3,389

100.0%

10005000-62230 Benefits-Vision

1,573

154

112

(42)

(27.3%)

10005000-62240 Benefits-Life Insurance

11,002

331

197

(134)

(40.5%)

10005000-62250 Benefits-Dental

11,394

1,094

865

(229)

(20.9%)

10005000-62260 Benefits-EAP

1,173

5.0%

10005000-62600 Disability-Long Term

6,372

555

455

(100)

(18.0%)

10005000-62620 Disability-Short Term

3,554

308

351

14.0%

10005000-62640 Unemployment

9,932

0.0%

10005000-62680 PERS-ER

122,190

11,845

11,230

(615)

(5.2%)

10005000-62685 PERS- ER UAL

81,307

8,966

16,132

7,166

79.9%

10005000-62720 RHSA Plan

12,400

1,500

1,092

(408)

(27.2%)

10005000-62740 Tuition Reimbursement

1,000

0.0%

10005000-62800 Workers Comp

64,126

840

1,180

340

40.5%

TOTAL-Benefits

531,593

43,138

51,087

7,949

18.4%

10005000-80010 Services - Info Tech

9,500

22,207

12,707

133.8%

10005000-80050 Services - Gen Liab ISF

127,700

25,600

(102,100)

(80.0%)

TOTAL-ISF Charges

137,200

47,807

(89,393)

(65.2%)

10005000-63100 Postage & Shipping

9,196

13,910

17,600

3,690

26.5%

10005000-63105 Printing

29,383

25,000

0.0%

10005000-63110 Office Expense

1,279

1,500

0.0%

10005000-63143 Communication-Phone

1,209

1,650

2,160

510

30.9%

10005000-63160 Software Lic. & Subscriptions

44,716

24,000

(24,000)

(100.0%)

10005000-63120 Equipment Small Office & Tool

150

Community Services Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

10005000-63161 Software SaaS Cloud Based

FY 26-27 Adopted Budget

$ Change

% Change

24,000

100.0%

10005000-63310 Dues & Subscriptions

1,100

2,000

0.0%

10005000-63610 Travel and Training

5,987

6,500

0.0%

10005000-66210 Special Dept Expense

208

0.0%

93,137

74,560

78,760

4,200

5.6%

10005000-65400 Cost Allocation Plan Expense

501,300

526,400

25,100

5.0%

TOTAL-CAP Expense

501,300

526,400

25,100

5.0%

10005000-64000 Contract - Outside Services

665

8,500

0.0%

TOTAL-Prof Contracts

665

8,500

0.0%

TOTAL-Services & Supplies

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

2,923,128 2,923,128

895,618 895,618

621,299 621,299

(274,319) (274,319)

(30.6%) (30.6%)

151

Community Services Programs & Events

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005100-50091 Prgrm Rev-Summer Camp

121,853

94,000

0.0%

10005100-50279 Contract Revenue

408,841

360,000

384,000

24,000

6.7%

10005100-50287 Registration-Adult

59,834

49,200

55,000

5,800

11.8%

10005100-50289 Excursions

1,695

6,900

2,000

(4,900)

(71.0%)

10005100-50291 Special Activities

24,560

29,000

26,000

(3,000)

(10.3%)

540

400

0.0%

617,322

539,500

561,400

21,900

4.1%

10005100-50333 RPF Donation F4609

160,000

0.0%

TOTAL-Donations Rev

160,000

0.0%

1,020

288,918

294,205

5,287

1.8%

10005100-50327 Mini Bus TOTAL-Community Services

10005100-61000 Salaries 10005100-61100 Part Time 1000Hr

72,067

117,567

45,500

63.1%

10005100-61155 Overtime

5,000

100.0%

10005100-61175 Off Salary Pay

0.0%

10005100-61220 Admin Leave Payout

2,206

1,120

(1,086)

(49.2%)

10005100-61300 Stipend Pay

744

978

234

31.5%

10005100-61844 Shift Diff (PT Temp)

100

100.0%

1,119

363,935

418,970

55,035

15.1%

3,896

0.0%

TOTAL-Salaries 10005100-61837 Allowance Auto 10005100-62100 Medicare

4,263

5,145

882

20.7%

10005100-62200 Benefits-Medical

143

38,003

3,422

(34,581)

(91.0%)

10005100-62204 Benefits - Kaiser Medical

38,611

100.0%

10005100-62209 Benefits - Sutter Medical

12,361

100.0%

10005100-62230 Benefits-Vision

375

385

2.7%

10005100-62240 Benefits-Life Insurance

847

676

(171)

(20.2%)

10005100-62250 Benefits-Dental

2,719

2,934

215

7.9%

10005100-62260 Benefits-EAP

106

151

42.5%

10005100-62600 Disability-Long Term

1,506

1,535

1.9%

10005100-62620 Disability-Short Term

841

1,180

339

40.3%

10005100-62680 PERS-ER

114

32,211

30,817

(1,394)

(4.3%)

10005100-62685 PERS- ER UAL

24,386

44,277

19,891

81.6%

10005100-62720 RHSA Plan

3,720

0.0%

10005100-62800 Workers Comp

2,353

3,958

1,605

68.2%

393

115,226

153,068

37,842

32.8%

10005100-80010 Services - Info Tech

27,200

25,475

(1,725)

(6.3%)

10005100-80050 Services - Gen Liab ISF

67,800

100.0%

TOTAL-ISF Charges

27,200

93,275

66,075

242.9%

TOTAL-Benefits

152

Community Services Programs & Events

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005100-66210 Special Dept Expense

27,838

34,200

58,200

24,000

70.2%

TOTAL-Services & Supplies

27,838

34,200

58,200

24,000

70.2%

10005100-65400 Cost Allocation Plan Expense

21,600

22,700

1,100

5.1%

TOTAL-CAP Expense

21,600

22,700

1,100

5.1%

10005100-64000 Contract - Outside Services

14,081

28,120

0.0%

10005100-64015 Contract Services-Instructors

244,520

243,800

266,000

22,200

9.1%

TOTAL-Prof Contracts

258,601

271,920

294,120

22,200

8.2%

TOTAL Revenues

617,322

699,500

721,400

21,900

3.1%

TOTAL Expenditures General Fund Net Cost

287,952 (329,371)

834,081 134,581

1,040,333 318,933

206,252 184,352

24.7% 137.0%

153

Community Services Community Centers

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005300-50281 Rents - Facilities

228,264

210,000

240,000

30,000

14.3%

10005300-50283 Rents-Parks

55,597

96,000

55,000

(41,000)

(42.7%)

10005300-50285 Drop in

11,616

10,500

0.0%

TOTAL-Community Services

295,477

316,500

305,500

(11,000)

(3.5%)

10,000

0.0%

10005300-50335 Donations Revenue

2,063

20,000

(20,000)

(100.0%)

10005300-50337 RPF Donation Fee Waivers

15,852

15,000

100.0%

TOTAL-Donations Rev

17,915

30,000

25,000

(5,000)

(16.7%)

10005300-50339 Other Revenue - Misc

(58,376)

11,000

0.0%

10005300-50351 Prior Year Revenue

1,051

0.0%

(57,325)

11,000

0.0%

10005300-61000 Salaries

202

56,158

57,791

1,633

2.9%

10005300-61100 Part Time 1000Hr

54,397

51,395

(3,002)

(5.5%)

10005300-61155 Overtime

2,000

100.0%

10005300-61175 Off Salary Pay

0.0%

10005300-50333 RPF Donation F4609

TOTAL-Other Revenue

10005300-61220 Admin Leave Payout

573

280

(293)

(51.1%)

10005300-61300 Stipend Pay

252

0.0%

266

111,380

111,718

338

0.3%

1,025

0.0%

10005300-62100 Medicare

1,606

1,635

1.8%

10005300-62200 Benefits-Medical

6,263

1,159

(5,104)

(81.5%)

10005300-62204 Benefits - Kaiser Medical

3,892

100.0%

TOTAL-Salaries 10005300-61837 Allowance Auto

10005300-62209 Benefits - Sutter Medical

4,187

100.0%

10005300-62230 Benefits-Vision

2.7%

10005300-62240 Benefits-Life Insurance

179

133

(46)

(25.7%)

10005300-62250 Benefits-Dental

544

587

7.9%

10005300-62260 Benefits-EAP

38.1%

10005300-62600 Disability-Long Term

292

301

3.1%

10005300-62620 Disability-Short Term

163

231

41.7%

10005300-62640 Unemployment

0.0%

10005300-62680 PERS-ER

6,273

6,060

(213)

(3.4%)

10005300-62685 PERS- ER UAL

4,749

8,707

3,958

83.3%

10005300-62720 RHSA Plan

744

0.0%

10005300-62800 Workers Comp

884

1,548

664

75.1%

173

22,817

30,314

7,497

32.9%

TOTAL-Benefits

154

Community Services Community Centers

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005300-80010 Services - Info Tech

5,400

4,977

(423)

(7.8%)

10005300-80020 Services - Fleet

6,000

3,108

(2,892)

(48.2%)

10005300-80030 Services - Vehicle Replacement

4,577

13,458

8,881

194.0%

10005300-80050 Services - Gen Liab ISF

29,600

100.0%

TOTAL-ISF Charges

15,977

51,143

35,166

220.1%

10005300-63110 Office Expense

0.0%

10005300-63143 Communication-Phone

2,707

0.0%

10005300-63250 Lease-Equipment

5,943

6,000

0.0%

10005300-63395 License & Permit Fees

1,331

1,500

0.0%

10005300-63415 Bank & Merchant Fees

10,295

12,000

18,000

6,000

50.0%

105

0.0%

10005300-63610 Travel and Training 10005300-65130 Fuel

793

2,100

0.0%

2,026

4,000

0.0%

10,000

0.0%

23,284

35,600

41,600

6,000

16.9%

10005300-65400 Cost Allocation Plan Expense

280,800

294,800

14,000

5.0%

TOTAL-CAP Expense

280,800

294,800

14,000

5.0%

10005300-64000 Contract - Outside Services

34,280

50,000

0.0%

TOTAL-Prof Contracts

34,280

50,000

0.0%

TOTAL Revenues

256,067

357,500

341,500

(16,000)

(4.5%)

TOTAL Expenditures General Fund Net Cost

58,002 (198,065)

516,574 159,074

579,575 238,075

63,001 79,001

12.2% 49.7%

10005300-66210 Special Dept Expense 10005300-66230 Other Exp-Benches TOTAL-Services & Supplies

155

Community Center Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005305-61000 Salaries

39,568

100.0%

TOTAL-Salaries

39,568

100.0%

10005305-62100 Medicare

557

100.0%

10005305-62204 Benefits - Kaiser Medical

6,408

100.0%

10005305-62230 Benefits-Vision

100.0%

10005305-62240 Benefits-Life Insurance

156

100.0%

10005305-62250 Benefits-Dental

639

100.0%

10005305-62260 Benefits-EAP

100.0%

10005305-62600 Disability-Long Term

206

100.0%

10005305-62620 Disability-Short Term

159

100.0%

10005305-62680 PERS-ER

4,131

100.0%

10005305-62685 PERS- ER UAL

5,935

100.0%

10005305-62720 RHSA Plan

810

100.0%

10005305-62800 Workers Comp

1,086

100.0%

TOTAL-Benefits

20,203

100.0%

10005305-80010 Services - Info Tech

2,862

100.0%

10005305-80050 Services - Gen Liab ISF

10,100

100.0%

TOTAL-ISF Charges

12,962

100.0%

10005305-63120 Equipment Small Office & Tool

500

0.0%

10005305-63143 Communication-Phone

3,000

100.0%

10005305-63145 Internet & Broadband

3,500

1,000

(2,500)

(71.4%)

10005305-65210 Repair & Maintenance

100,000

60,000

(40,000)

(40.0%)

10005305-65222 Supplies-Janitorial Svs

21,000

0.0%

10005305-65310 Utility-Electric

112,145

100,000

(12,145)

(10.8%)

10005305-65320 Utility-Water and Sewer

16,065

37,000

20,935

130.3%

10005305-66210 Special Dept Expense

5,000

4,600

(400)

(8.0%)

10005305-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

258,210

227,500

(30,710)

(11.9%)

10005305-64000 Contract - Outside Services

40,000

100.0%

TOTAL-Prof Contracts

40,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

258,210 258,210

340,233 340,233

82,024 82,024

31.8% 31.8%

156

Miscellanous Community Services Recreation Buildings - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005315-61000 Salaries

5,681

100.0%

10005315-61300 Stipend Pay

100.0%

TOTAL-Salaries

5,778

100.0%

10005315-62100 Medicare

100.0%

10005315-62204 Benefits - Kaiser Medical

1,573

100.0%

10005315-62230 Benefits-Vision

100.0%

10005315-62240 Benefits-Life Insurance

100.0%

10005315-62250 Benefits-Dental

100.0%

10005315-62260 Benefits-EAP

100.0%

10005315-62600 Disability-Long Term

100.0%

10005315-62620 Disability-Short Term

100.0%

10005315-62680 PERS-ER

603

100.0%

10005315-62685 PERS- ER UAL

867

100.0%

10005315-62720 RHSA Plan

116

100.0%

10005315-62800 Workers Comp

156

100.0%

TOTAL-Benefits

3,579

100.0%

10005315-80010 Services - Info Tech

379

100.0%

10005315-80050 Services - Gen Liab ISF

1,300

100.0%

TOTAL-ISF Charges

1,679

100.0%

10005315-63120 Equipment Small Office & Tool

2,000

100.0%

10005315-63143 Communication-Phone

1,000

100.0%

10005315-63145 Internet & Broadband

2,000

100.0%

10005315-65210 Repair & Maintenance

60,000

100.0%

10005315-65222 Supplies-Janitorial Svs

7,000

100.0%

10005315-65310 Utility-Electric

25,000

100.0%

10005315-65320 Utility-Water and Sewer

30,000

100.0%

10005315-66210 Special Dept Expense

2,000

100.0%

TOTAL-Services & Supplies

129,000

100.0%

10005315-64000 Contract - Outside Services

30,000

100.0%

TOTAL-Prof Contracts

30,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

170,036 170,036

100.0% 100.0%

157

Community Services Senior Center

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005400-50205 Memberships

2,072

2,000

0.0%

TOTAL-Community Services

2,072

2,000

0.0%

10005400-50173 Charges for Srvcs

300

100.0%

TOTAL-Charges for Services

300

100.0%

10005400-50107 Rental Leases

43,301

31,500

47,000

15,500

49.2%

TOTAL-Interest & Rents

43,301

31,500

47,000

15,500

49.2%

10005400-61000 Salaries

18,704

18,951

247

1.3%

10005400-61100 Part Time 1000Hr

9,386

0.0%

10005400-61150 Part Time PERS

34,944

0.0%

10005400-61155 Overtime

500

100.0%

10005400-61175 Off Salary Pay

0.0%

10005400-61220 Admin Leave Payout

229

110

(119)

(52.0%)

TOTAL-Salaries

63,263

63,891

628

1.0%

10005400-61837 Allowance Auto

410

0.0%

10005400-62100 Medicare

909

917

0.9%

10005400-62200 Benefits-Medical

2,533

(2,533)

(100.0%)

10005400-62204 Benefits - Kaiser Medical

3,835

100.0%

10005400-62230 Benefits-Vision

0.0%

10005400-62240 Benefits-Life Insurance

(18)

(36.0%)

10005400-62250 Benefits-Dental

141

152

7.8%

10005400-62260 Benefits-EAP

33.3%

10005400-62600 Disability-Long Term

2.1%

10005400-62620 Disability-Short Term

40.7%

10005400-62680 PERS-ER

5,966

1,978

(3,988)

(66.8%)

10005400-62685 PERS- ER UAL

4,516

2,842

(1,674)

(37.1%)

10005400-62720 RHSA Plan

192

0.0%

10005400-62800 Workers Comp

413

623

210

50.8%

TOTAL-Benefits

15,305

11,182

(4,123)

(26.9%)

10005400-80010 Services - Info Tech

1,400

1,220

(180)

(12.9%)

10005400-80020 Services - Fleet

7,000

5,595

(1,405)

(20.1%)

10005400-80030 Services - Vehicle Replacement

4,169

16,833

12,664

303.8%

10005400-80050 Services - Gen Liab ISF

38,300

16,300

(22,000)

(57.4%)

TOTAL-ISF Charges

50,869

39,948

(10,921)

(21.5%)

10005400-63100 Postage & Shipping

146

200

0.0%

10005400-63110 Office Expense

940

1,300

0.0%

10005400-63120 Equipment Small Office & Tool

175

0.0%

158

Community Services Senior Center

Acct Number

Description

10005400-63143 Communication-Phone 10005400-63250 Lease-Equipment 10005400-65130 Fuel

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

270

0.0%

4,787

4,500

0.0%

502

2,250

0.0%

10005400-66210 Special Dept Expense

2,020

1,512

1,500

(12)

(0.8%)

10005400-66266 Other Exp-Special Events

4,118

1,500

0.0%

TOTAL-Services & Supplies

12,958

11,262

11,250

(12)

(0.1%)

10005400-65400 Cost Allocation Plan Expense

46,700

49,000

2,300

4.9%

TOTAL-CAP Expense

46,700

49,000

2,300

4.9%

10005400-64000 Contract - Outside Services

3,517

3,045

100.0%

10005400-64015 Contract Services-Instructors

2,660

0.0%

TOTAL-Prof Contracts

6,176

3,045

100.0%

TOTAL Revenues

45,411

33,500

49,300

15,800

47.2%

TOTAL Expenditures General Fund Net Cost

19,234 (26,178)

187,399 153,899

178,316 129,016

(9,083) (24,883)

(4.8%) (16.2%)

159

Community Services Senior Center - Hunter Drive Builiding Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005405-61000 Salaries

14,655

100.0%

10005405-61300 Stipend Pay

705

100.0%

TOTAL-Salaries

15,360

100.0%

10005405-62100 Medicare

204

100.0%

10005405-62204 Benefits - Kaiser Medical

7,120

100.0%

10005405-62230 Benefits-Vision

100.0%

10005405-62240 Benefits-Life Insurance

100.0%

10005405-62250 Benefits-Dental

237

100.0%

10005405-62260 Benefits-EAP

100.0%

10005405-62600 Disability-Long Term

100.0%

10005405-62620 Disability-Short Term

100.0%

10005405-62680 PERS-ER

1,604

100.0%

10005405-62685 PERS- ER UAL

2,304

100.0%

10005405-62720 RHSA Plan

300

100.0%

10005405-62800 Workers Comp

402

100.0%

TOTAL-Benefits

12,411

100.0%

10005405-80010 Services - Info Tech

1,052

100.0%

10005405-80050 Services - Gen Liab ISF

3,700

100.0%

TOTAL-ISF Charges

4,752

100.0%

10005405-63120 Equipment Small Office & Tool

10,000

2,000

(8,000)

(80.0%)

10005405-63145 Internet & Broadband

3,000

1,000

(2,000)

(66.7%)

10005405-63160 Software Lic. & Subscriptions

100

100.0%

10005405-63280 Maintenance-Janitorial

50,217

(50,217)

(100.0%)

10005405-65210 Repair & Maintenance

25,000

30,000

5,000

20.0%

10005405-65222 Supplies-Janitorial Svs

6,000

100.0%

10005405-65310 Utility-Electric

10,905

33,000

22,095

202.6%

10005405-65320 Utility-Water and Sewer

4,918

15,000

10,082

205.0%

10005405-66210 Special Dept Expense

4,000

600

(3,400)

(85.0%)

10005405-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

108,040

88,100

(19,940)

(18.5%)

10005405-64000 Contract - Outside Services

5,000

100.0%

TOTAL-Prof Contracts

5,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

108,040 108,040

125,623 125,623

17,583 17,583

16.3% 16.3%

160

Community Services Sports Center

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005500-50279 Contract Revenue

57,016

55,000

58,000

3,000

5.5%

10005500-50281 Rents - Facilities

31,732

20,000

24,000

4,000

20.0%

500

350

0.0%

10005500-50295 Memberships

385,904

391,000

380,000

(11,000)

(2.8%)

10005500-50297 Open Gym

48,360

47,000

50,000

3,000

6.4%

132

150

(150)

(100.0%)

TOTAL-Community Services

523,645

513,500

512,350

(1,150)

(0.2%)

10005500-50315 Concessions Non-Taxable

12,932

16,000

0.0%

TOTAL-Charges for Services

12,932

16,000

0.0%

301

81,177

82,164

987

1.2%

10005500-61100 Part Time 1000Hr

138,360

116,130

(22,230)

(16.1%)

10005500-61155 Overtime

5,000

100.0%

0.0%

10005500-61220 Admin Leave Payout

917

450

(467)

(50.9%)

10005500-61844 Shift Diff (PT Temp)

150

100.0%

10005500-62998 Salary Savings

(22,080)

22,080

(100.0%)

317

198,374

203,894

5,520

2.8%

1,641

0.0%

10005500-62100 Medicare

3,180

2,892

(288)

(9.1%)

10005500-62200 Benefits-Medical

8,320

(8,320)

(100.0%)

10005500-50285 Drop in

10005500-50303 Drop in Childcare

10005500-61000 Salaries

10005500-61175 Off Salary Pay

TOTAL-Salaries 10005500-61837 Allowance Auto

10005500-62204 Benefits - Kaiser Medical

6,227

100.0%

10005500-62230 Benefits-Vision

119

(79)

(66.4%)

10005500-62240 Benefits-Life Insurance

282

(227)

(80.5%)

10005500-62250 Benefits-Dental

859

303

(556)

(64.7%)

10005500-62260 Benefits-EAP

(17)

(51.5%)

10005500-62600 Disability-Long Term

422

228

(194)

(46.0%)

10005500-62620 Disability-Short Term

235

176

(59)

(25.1%)

10005500-62680 PERS-ER

9,027

8,577

(450)

(5.0%)

10005500-62685 PERS- ER UAL

6,834

12,325

5,491

80.3%

10005500-62720 RHSA Plan

1,176

384

(792)

(67.3%)

10005500-62800 Workers Comp

1,718

2,898

1,180

68.7%

109

33,846

35,762

1,916

5.7%

10005500-80010 Services - Info Tech

5,900

4,853

(1,047)

(17.7%)

10005500-80050 Services - Gen Liab ISF

102,200

56,300

(45,900)

(44.9%)

TOTAL-ISF Charges

108,100

61,153

(46,947)

(43.4%)

1,916

2,200

0.0%

161

0.0%

TOTAL-Benefits

10005500-63110 Office Expense 10005500-63120 Equipment Small Office & Tool

161

Community Services Sports Center

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005500-63143 Communication-Phone

4,285

0.0%

10005500-63250 Lease-Equipment

4,787

4,790

0.0%

10005500-63335 Other Exps-Concessions

2,048

0.0%

10005500-63415 Bank & Merchant Fees

10,879

13,000

19,000

6,000

46.2%

10005500-66210 Special Dept Expense

2,297

2,000

10,500

8,500

425.0%

10005500-66250 Concessions

8,192

11,000

0.0%

10005500-66266 Other Exp-Special Events

5,943

0.0%

TOTAL-Services & Supplies

40,509

32,990

47,490

14,500

44.0%

10005500-65400 Cost Allocation Plan Expense

119,100

125,100

6,000

5.0%

TOTAL-CAP Expense

119,100

125,100

6,000

5.0%

10005500-64015 Contract Services-Instructors

41,770

44,400

46,400

2,000

4.5%

TOTAL-Prof Contracts

41,770

44,400

46,400

2,000

4.5%

TOTAL Revenues

536,576

529,500

528,350

(1,150)

(0.2%)

TOTAL Expenditures General Fund Net Cost

82,704 (453,872)

536,810 7,310

519,799 (8,551)

(17,011) (15,861)

(3.2%) (217.0%)

162

Community Services Sport Center Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005505-61000 Salaries

39,568

100.0%

10005505-61300 Stipend Pay

1,904

100.0%

TOTAL-Salaries

41,472

100.0%

10005505-62100 Medicare

552

100.0%

10005505-62204 Benefits - Kaiser Medical

19,224

100.0%

10005505-62230 Benefits-Vision

100.0%

10005505-62240 Benefits-Life Insurance

156

100.0%

10005505-62250 Benefits-Dental

639

100.0%

10005505-62260 Benefits-EAP

100.0%

10005505-62600 Disability-Long Term

216

100.0%

10005505-62620 Disability-Short Term

159

100.0%

10005505-62680 PERS-ER

4,330

100.0%

10005505-62685 PERS- ER UAL

6,221

100.0%

10005505-62720 RHSA Plan

810

100.0%

10005505-62800 Workers Comp

1,086

100.0%

TOTAL-Benefits

33,509

100.0%

10005505-80010 Services - Info Tech

2,862

100.0%

10005505-80050 Services - Gen Liab ISF

10,100

100.0%

TOTAL-ISF Charges

12,962

100.0%

10005505-63120 Equipment Small Office & Tool

4,000

2,000

(2,000)

(50.0%)

10005505-63145 Internet & Broadband

7,200

0.0%

10005505-63160 Software Lic. & Subscriptions

2,000

100.0%

10005505-63280 Maintenance-Janitorial

34,800

36,000

1,200

3.4%

10005505-65210 Repair & Maintenance

100,000

80,000

(20,000)

(20.0%)

10005505-65222 Supplies-Janitorial Svs

21,000

30,000

9,000

42.9%

10005505-65310 Utility-Electric

130,854

130,000

(854)

(0.7%)

10005505-65320 Utility-Water and Sewer

13,650

13,500

(150)

(1.1%)

10005505-66210 Special Dept Expense

6,000

600

(5,400)

(90.0%)

10005505-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

317,504

301,700

(15,804)

(5.0%)

10005505-64000 Contract - Outside Services

10,000

100.0%

TOTAL-Prof Contracts

10,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

317,504 317,504

399,643 399,643

82,139 82,139

25.9% 25.9%

163

Community Services Aquatics

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005600-50265 Chrg Srvs-Swim Lap

24,583

24,000

22,000

(2,000)

(8.3%)

10005600-50267 Chrg Srvs-Swim Rec

48,148

40,000

0.0%

10005600-50273 Chrg Srvs-Lessons

125,654

98,000

102,000

4,000

4.1%

10005600-50281 Rents - Facilities

4,695

11,000

0.0%

203,080

173,000

175,000

2,000

1.2%

10005600-50315 Concessions Non-Taxable

8,849

7,000

0.0%

TOTAL-Charges for Services

8,849

7,000

0.0%

TOTAL-Community Services

10005600-61000 Salaries 10005600-61100 Part Time 1000Hr 10005600-61155 Overtime

222

57,808

59,104

1,296

2.2%

3,062

293,499

232,774

(60,725)

(20.7%)

209

8,500

100.0%

10005600-61175 Off Salary Pay

0.0%

10005600-61220 Admin Leave Payout

1,232

620

(612)

(49.7%)

10005600-61844 Shift Diff (PT Temp)

600

100.0%

10005600-62998 Salary Savings TOTAL-Salaries

(17,071)

17,071

(100.0%)

3,503

335,468

301,598

(33,870)

(10.1%)

10005600-61837 Allowance Auto

2,187

0.0%

10005600-62100 Medicare

5,120

5,134

0.3%

10005600-62200 Benefits-Medical

4,680

(4,680)

(100.0%)

10005600-62204 Benefits - Kaiser Medical

8,364

100.0%

10005600-62230 Benefits-Vision

5.9%

10005600-62240 Benefits-Life Insurance

173

(97)

(56.1%)

10005600-62250 Benefits-Dental

378

407

7.7%

10005600-62260 Benefits-EAP

33.3%

10005600-62600 Disability-Long Term

301

307

2.0%

10005600-62620 Disability-Short Term

168

237

41.1%

10005600-62680 PERS-ER

6,428

6,170

(258)

(4.0%)

10005600-62685 PERS- ER UAL

4,867

8,865

3,998

82.1%

516

0.0%

10005600-62800 Workers Comp

2,741

5,865

3,124

114.0%

TOTAL-Benefits

172

27,625

38,202

10,577

38.3%

10005600-80010 Services - Info Tech

3,800

2,811

(989)

(26.0%)

10005600-80050 Services - Gen Liab ISF

127,700

111,100

(16,600)

(13.0%)

TOTAL-ISF Charges

131,500

113,911

(17,589)

(13.4%)

10005600-62720 RHSA Plan

10005600-63143 Communication-Phone

3,189

0.0%

10005600-63335 Other Exps-Concessions

1,632

0.0%

10005600-63395 License & Permit Fees

6,905

6,000

7,027

1,027

17.1%

10005600-63610 Travel and Training

2,459

3,500

0.0%

164

Community Services Aquatics

Acct Number

Description

10005600-66210 Special Dept Expense

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

13,033

13,500

0.0%

10005600-66250 Concessions

833

3,300

0.0%

TOTAL-Services & Supplies

28,051

26,300

27,327

1,027

3.9%

10005600-65400 Cost Allocation Plan Expense

180,900

189,900

9,000

5.0%

TOTAL-CAP Expense

180,900

189,900

9,000

5.0%

TOTAL Revenues

211,929

180,000

182,000

2,000

1.1%

TOTAL Expenditures General Fund Net Cost

31,726 (180,203)

701,793 521,793

670,938 488,938

(30,855) (32,855)

(4.4%) (6.3%)

165

Community Services Aquatics Pools Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005605-61000 Salaries

364

100.0%

10005605-61300 Stipend Pay

100.0%

TOTAL-Salaries

373

100.0%

10005605-62100 Medicare

100.0%

10005605-62204 Benefits - Kaiser Medical

117

100.0%

10005605-62240 Benefits-Life Insurance

100.0%

10005605-62250 Benefits-Dental

100.0%

10005605-62600 Disability-Long Term

100.0%

10005605-62620 Disability-Short Term

100.0%

10005605-62680 PERS-ER

100.0%

10005605-62685 PERS- ER UAL

100.0%

10005605-62720 RHSA Plan

100.0%

10005605-62800 Workers Comp

100.0%

TOTAL-Benefits

246

100.0%

10005605-63120 Equipment Small Office & Tool

5,000

1,000

(4,000)

(80.0%)

10005605-63143 Communication-Phone

1,000

100.0%

10005605-63145 Internet & Broadband

2,160

6,000

3,840

177.8%

10005605-63280 Maintenance-Janitorial

15,000

7,200

(7,800)

(52.0%)

10005605-65210 Repair & Maintenance

713

140,000

80,000

(60,000)

(42.9%)

10005605-65222 Supplies-Janitorial Svs

21,000

10,000

(11,000)

(52.4%)

10005605-65310 Utility-Electric

100,000

125,000

25,000

25.0%

10005605-65320 Utility-Water and Sewer

47,250

55,000

7,750

16.4%

10005605-66210 Special Dept Expense

10,000

9,000

(1,000)

(10.0%)

10005605-66213 Other Expense - Safety

1,000

100.0%

10005605-66240 Chemicals Aquatic

92,000

95,000

3,000

3.3%

713

432,410

390,200

(42,210)

(9.8%)

10005605-64000 Contract - Outside Services

20,000

100.0%

TOTAL-Prof Contracts

20,000

100.0%

TOTAL-Services & Supplies

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

713 713

432,410 432,410

410,819 410,819

(21,591) (21,591)

(5.0%) (5.0%)

166

Community Services Animal Shelter - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

21,981

35,000

30,000

(5,000)

(14.3%)

Charges for Services

148,630

97,000

126,000

29,000

29.9%

Fines & Penalties

1,175

1,000

100.0%

Donations Revenue

18,559

38,000

81,250

43,250

113.8%

Other Grant Revenue

7,200

100.0%

55,000

(55,000)

(100.0%)

197,545

225,000

238,250

13,250

5.9%

Salaries

74,356

523,000

523,612

612

0.1%

Benefits

24,296

166,176

195,078

28,902

17.4%

Transfer In TOTAL SOURCES EXPENDITURES

116,876

171,920

55,044

47.1%

169,707

295,366

331,492

36,126

12.2%

Cost Allocation Plan Expense

188,600

198,000

9,400

5.0%

Capital Outlay

55,000

(55,000)

(100.0%)

Professional Contracts

50,704

60,000

78,000

18,000

30.0%

TOTAL EXPENDITURES

319,062

1,405,018

1,498,102

93,084

6.6%

General Fund Net Cost

121,518

1,180,018

1,259,852

79,834

6.8%

Internal Service Fund Charges Services & Supplies

167

Community Services Animal Service

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005130-53500 License & Permits - AS

21,981

35,000

30,000

(5,000)

(14.3%)

TOTAL-Licenses & Permits

21,981

35,000

30,000

(5,000)

(14.3%)

10005130-50187 Animal Shelter Fees

99,765

95,000

108,000

13,000

13.7%

10005130-50189 Training

8,117

6,000

100.0%

10005130-50340 Animal Shelter Other

40,748

2,000

4,000

2,000

100.0%

10005130-50345 Recovery Rev AS Cremations

8,000

100.0%

148,630

97,000

126,000

29,000

29.9%

10005130-53505 Penalties Animal Licesnes

1,175

1,000

100.0%

TOTAL-Fines & Penalties

1,175

1,000

100.0%

TOTAL-Charges for Services

25,000

100.0%

15,915

10,000

100.0%

8,000

100.0%

10005130-50329 Donations-Non cash ASL Revenue 10005130-50330 Donations-Non Cash Revenue 10005130-50333 RPF Donation

38,000

0.0%

10005130-50335 Donations Revenue

10005130-50334 Donations-Animal Srvcs League

2,644

250

100.0%

TOTAL-Donations Rev

18,559

38,000

81,250

43,250

113.8%

10005130-50151 Grants - Other

7,200

0.0%

TOTAL-Other Grant Revenue

7,200

0.0%

10005130-42430 T-In Vehicle Replacement

55,000

(55,000)

(100.0%)

TOTAL-Transfer In

55,000

(55,000)

(100.0%)

10005130-61000 Salaries

37,014

292,845

296,409

3,564

1.2%

10005130-61100 Part Time 1000Hr

20,409

149,597

145,635

(3,962)

(2.6%)

10005130-61150 Part Time PERS

14,842

68,888

69,888

1,000

1.5%

10005130-61155 Overtime

1,921

8,987

9,000

0.1%

10005130-61175 Off Salary Pay 10005130-61220 Admin Leave Payout 10005130-61300 Stipend Pay 10005130-61844 Shift Diff (PT Temp) TOTAL-Salaries

0.0%

2,083

2,080

(3)

(0.1%)

600

0.0%

74,356

523,000

523,612

612

0.1%

10005130-61833 Allowance Phone

101

600

100.0%

10005130-61837 Allowance Auto

1,367

0.0%

10005130-62100 Medicare

1,037

7,192

7,304

112

1.6%

10005130-62200 Benefits-Medical

6,279

42,533

(42,533)

(100.0%)

10005130-62202 Benefits - REMIF Medical

8,631

100.0%

10005130-62204 Benefits - Kaiser Medical

47,469

100.0%

411

422

2.7%

10005130-62230 Benefits-Vision

168

Community Services Animal Service

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005130-62240 Benefits-Life Insurance

119

831

0.0%

10005130-62250 Benefits-Dental

439

2,981

3,219

238

8.0%

10005130-62260 Benefits-EAP

342

116

452

336

289.7%

10005130-62600 Disability-Long Term

193

1,522

1,544

1.4%

10005130-62620 Disability-Short Term

108

850

1,189

339

39.9%

10005130-62640 Unemployment

383

0.0%

10005130-62680 PERS-ER

4,599

40,224

31,008

(9,216)

(22.9%)

10005130-62685 PERS- ER UAL

3,107

30,453

44,552

14,099

46.3%

200

1,680

0.0%

10005130-62720 RHSA Plan 10005130-62800 Workers Comp

7,324

36,016

44,810

8,794

24.4%

TOTAL-Benefits

24,296

166,176

195,078

28,902

17.4%

10005130-80010 Services - Info Tech

29,800

29,788

(12)

(0.0%)

10005130-80020 Services - Fleet

5,000

4,352

(648)

(13.0%)

10005130-80030 Services - Vehicle Replacement

5,476

12,080

6,604

120.6%

10005130-80050 Services - Gen Liab ISF

76,600

125,700

49,100

64.1%

TOTAL-ISF Charges

116,876

171,920

55,044

47.1%

10005130-63100 Postage & Shipping 10005130-63110 Office Expense 10005130-63120 Equipment Small Office & Tool

100

0.0%

1,683

2,500

0.0%

187

4,000

0.0%

10005130-63143 Communication-Phone

1,547

2,770

0.0%

10005130-63160 Software Lic. & Subscriptions

1,380

1,500

2,200

700

46.7%

10005130-63161 Software SaaS Cloud Based 10005130-63250 Lease-Equipment 10005130-63310 Dues & Subscriptions

5,322

100.0%

3,163

3,400

0.0%

490

300

0.0%

10005130-63395 License & Permit Fees

300

0.0%

10005130-63415 Bank & Merchant Fees

8,599

1,000

6,000

5,000

500.0%

25,000

100.0%

10005130-63524 Donations-Non Cash ASL Expense 10005130-63525 Donations Non Cash Exp

15,915

10,000

100.0%

10005130-63610 Travel and Training

2,631

4,000

3,000

(1,000)

(25.0%)

10005130-64050 Reimbursment ASL

19,286

54,500

38,000

(16,500)

(30.3%)

10005130-64055 Private Cremations

6,736

8,000

100.0%

10005130-65130 Fuel

1,145

1,800

0.0%

10005130-65210 Repair & Maintenance

602

0.0%

10005130-66210 Special Dept Expense

16,786

16,500

20,000

3,500

21.2%

10005130-66260 Food-Animal Shelter

15,632

18,000

0.0%

10005130-66262 Animal Clinic Non-Eligible

73,852

70,300

0.0%

TOTAL-Services & Supplies

169,707

180,970

220,992

40,022

22.1%

10005130-65400 Cost Allocation Plan Expense

188,600

198,000

9,400

5.0%

TOTAL-CAP Expense

188,600

198,000

9,400

5.0%

169

Community Services Animal Service

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005130-81550 Capital Asset-Vehicles

55,000

(55,000)

(100.0%)

TOTAL-Capital Outlay

55,000

(55,000)

(100.0%)

10005130-64000 Contract - Outside Services

43,504

60,000

0.0%

10005130-64015 Contract Services-Instructors

7,200

8,000

100.0%

TOTAL-Prof Contracts

50,704

60,000

68,000

8,000

13.3%

TOTAL Revenues

197,545

225,000

238,250

13,250

5.9%

TOTAL Expenditures General Fund Net Cost

319,062 121,518

1,290,622 1,065,622

1,377,602 1,139,352

86,980 73,730

6.7% 6.9%

170

Community Services Animal Services Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005135-63120 Equipment Small Office & Tool

1,000

0.0%

10005135-63143 Communication-Phone

1,500

100.0%

10005135-63280 Maintenance-Janitorial

17,347

21,000

3,653

21.1%

10005135-65210 Repair & Maintenance

25,000

20,000

(5,000)

(20.0%)

10005135-65222 Supplies-Janitorial Svs

10,500

10,000

(500)

(4.8%)

10005135-65310 Utility-Electric

42,174

45,000

2,826

6.7%

10005135-65320 Utility-Water and Sewer

10,500

7,000

(3,500)

(33.3%)

10005135-66210 Special Dept Expense

7,875

4,800

(3,075)

(39.0%)

10005135-66213 Other Expense - Safety

200

100.0%

TOTAL-Services & Supplies

114,396

110,500

(3,896)

(3.4%)

10005135-64000 Contract - Outside Services

10,000

100.0%

TOTAL-Prof Contracts

10,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

114,396 114,396

120,500 120,500

6,104 6,104

5.3% 5.3%

171

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172

Community Services Performing Arts - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Community Services

485,393

389,000

419,000

30,000

7.7%

Donations Revenue

22,727

184,200

149,600

(34,600)

(18.8%)

Other Revenue

1,717

100.0%

Transfer In

11,990

60,000

(60,000)

(100.0%)

TOTAL SOURCES

521,827

633,200

568,600

(64,600)

(10.2%)

Salaries

1,086

693,430

692,402

(1,028)

(0.1%)

Benefits

368

180,620

160,217

(20,403)

(11.3%)

73,500

210,233

136,733

186.0%

158,495

405,707

429,450

23,743

5.9%

EXPENDITURES

Internal Service Fund Charges Services & Supplies

164,900

173,100

8,200

5.0%

Capital Outlay

11,990

70,000

(70,000)

(100.0%)

Professional Contracts

73,743

160,976

123,100

(37,876)

(23.5%)

TOTAL EXPENDITURES

245,682

1,749,132

1,788,502

39,370

2.3%

General Fund Net Cost

(276,145)

1,115,932

1,219,902

103,970

9.3%

Cost Allocation Plan Expense

173

Community Services Performing Arts Center

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005200-50279 Contract Revenue

15,000

100.0%

10005200-50281 Rents - Facilities

127,919

121,000

0.0%

10005200-50305 Program Revenue - Youth

80,413

55,000

0.0%

10005200-50309 Program Revenue-PAC Prod

232,572

175,000

190,000

15,000

8.6%

10005200-50311 Program Revenue-Box Office

44,490

38,000

0.0%

TOTAL-Community Services

485,393

389,000

419,000

30,000

7.7%

10005200-50333 RPF Donation F4609

11,500

90,000

87,400

(2,600)

(2.9%)

10005200-50335 Donations Revenue

11,227

15,000

1,000

(14,000)

(93.3%)

10005200-50336 Spreckles Donation F4525

79,200

61,200

(18,000)

(22.7%)

TOTAL-Donations Rev

22,727

184,200

149,600

(34,600)

(18.8%)

10005200-50351 Prior Year Revenue

1,717

0.0%

TOTAL-Other Revenue

1,717

0.0%

10005200-42430 T-In Vehicle Replacement

60,000

(60,000)

(100.0%)

10005200-44525 T-In PAC Capital Facility

11,990

0.0%

TOTAL-Transfer In

11,990

60,000

(60,000)

(100.0%)

10005200-61000 Salaries

1,043

365,670

291,620

(74,050)

(20.3%)

10005200-61100 Part Time 1000Hr

237,914

0.0%

10005200-61150 Part Time PERS

150,936

150,938

0.0%

10005200-61155 Overtime

5,500

100.0%

0.0%

10005200-61220 Admin Leave Payout

10005200-61175 Off Salary Pay

5,428

5,430

0.0%

10005200-61844 Shift Diff (PT Temp)

1,000

100.0%

(66,518)

66,518

(100.0%)

1,086

693,430

692,402

(1,028)

(0.1%)

10005200-62998 Salary Savings TOTAL-Salaries 10005200-61837 Allowance Auto

8,748

0.0%

10005200-62100 Medicare

10,897

9,930

(967)

(8.9%)

10005200-62200 Benefits-Medical

43,561

(43,561)

(100.0%)

10005200-62204 Benefits - Kaiser Medical

48,607

100.0%

10005200-62230 Benefits-Vision

431

318

(113)

(26.2%)

10005200-62240 Benefits-Life Insurance

1,118

887

(231)

(20.7%)

10005200-62250 Benefits-Dental

3,123

2,424

(699)

(22.4%)

10005200-62260 Benefits-EAP

122

0.0%

10005200-62600 Disability-Long Term

1,901

1,516

(385)

(20.3%)

10005200-62620 Disability-Short Term

1,061

1,170

109

10.3%

10005200-62680 PERS-ER

119

57,446

30,444

(27,002)

(47.0%)

10005200-62685 PERS- ER UAL

43,494

43,743

249

0.6%

3,072

1,872

(1,200)

(39.1%)

10005200-62720 RHSA Plan

174

Community Services Performing Arts Center

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

10005200-62800 Workers Comp

FY 26-27 Adopted Budget

$ Change

% Change

5,646

10,436

4,790

84.8%

368

180,620

160,217

(20,403)

(11.3%)

10005200-80010 Services - Info Tech

31,200

31,190

(10)

(0.0%)

10005200-80020 Services - Fleet

4,000

1,243

(2,757)

(68.9%)

10005200-80050 Services - Gen Liab ISF

38,300

177,800

139,500

364.2%

TOTAL-ISF Charges

73,500

210,233

136,733

186.0%

4,321

10,800

12,500

1,700

15.7%

TOTAL-Benefits

10005200-63100 Postage & Shipping 10005200-63110 Office Expense

2,252

1,500

0.0%

10005200-63120 Equipment Small Office & Tool

3,220

5,000

0.0%

10005200-63140 Advertising

28,488

24,000

25,000

1,000

4.2%

10005200-63143 Communication-Phone

1,244

0.0%

10005200-63180 Box Office Expense

4,108

3,000

0.0%

10005200-63250 Lease-Equipment

4,787

5,400

0.0%

10005200-63310 Dues & Subscriptions

800

0.0%

10005200-63395 License & Permit Fees

1,435

1,000

(1,000)

(100.0%)

10005200-63405 Transaction Fees

11,722

20,000

28,000

8,000

40.0%

10005200-63415 Bank & Merchant Fees

22,156

25,000

0.0%

10005200-63610 Travel and Training

3,603

3,000

0.0%

150

0.0%

10005200-65130 Fuel 10005200-65210 Repair & Maintenance

408

0.0%

10005200-66210 Special Dept Expense

12,422

15,000

0.0%

10005200-66270 Other Exp-PAC Production

57,691

80,500

77,800

(2,700)

(3.4%)

8,000

(8,000)

(100.0%)

158,012

203,150

202,150

(1,000)

(0.5%)

10005200-65400 Cost Allocation Plan Expense

164,900

173,100

8,200

5.0%

TOTAL-CAP Expense

164,900

173,100

8,200

5.0%

11,990

10,000

(10,000)

(100.0%)

60,000

(60,000)

(100.0%)

TOTAL-Capital Outlay

11,990

70,000

(70,000)

(100.0%)

10005200-64000 Contract - Outside Services

44,938

57,100

55,100

(2,000)

(3.5%)

10005200-64013 Contract Services - Actors

28,805

30,000

43,000

13,000

43.3%

20,000

0.0%

TOTAL-Prof Contracts

73,743

107,100

118,100

11,000

10.3%

TOTAL Revenues

521,827

633,200

568,600

(64,600)

(10.2%)

TOTAL Expenditures General Fund Net Cost

245,199 (276,628)

1,492,700 859,500

1,556,202 987,602

63,503 128,103

4.3% 14.9%

10005200-68950 One-Time Expenditure TOTAL-Services & Supplies

10005200-81540 Capital Asset-Equipment 10005200-81550 Capital Asset-Vehicles

10005200-64015 Contract Services-Instructors

175

Community Services Performing Arts Center Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005205-63143 Communication-Phone

1,800

100.0%

10005205-63145 Internet & Broadband

1,839

1,500

(339)

(18.4%)

10005205-63280 Maintenance-Janitorial

483

56,000

100.0%

10005205-65210 Repair & Maintenance

50,000

35,000

(15,000)

(30.0%)

10005205-65222 Supplies-Janitorial Svs

21,000

8,000

(13,000)

(61.9%)

10005205-65310 Utility-Electric

115,020

115,000

(20)

(0.0%)

10005205-65320 Utility-Water and Sewer

7,198

7,000

(198)

(2.8%)

10005205-66210 Special Dept Expense

7,500

2,600

(4,900)

(65.3%)

10005205-66213 Other Expense - Safety

400

100.0%

483

202,557

227,300

24,743

12.2%

10005205-64000 Contract - Outside Services

53,876

5,000

(48,876)

(90.7%)

TOTAL-Prof Contracts

53,876

5,000

(48,876)

(90.7%)

TOTAL Revenues

0.0%

483 483

256,433 256,433

232,300 232,300

(24,133) (24,133)

(9.4%) (9.4%)

TOTAL-Services & Supplies

TOTAL Expenditures General Fund Net Cost

176

SPECIAL REVENUE FUNDS

The following summarizes the City’s Special Revenue Funds:

4111 DIVCA (AB 2987) PEG Fees - Revenues received pursuant to Assembly Bill 2987, the Digital Infrastructure and Video Competition Act of 2006 (DIVCA), which authorizes local agencies to collect Public, Educational, and Governmental (PEG) access fees from video service providers operating within the City. These revenues are restricted for use on activities and capital expenditures including equipment, facilities, technology, and infrastructure necessary to support public, educational, and governmental programming and communication services for the community. 4112 General Plan Maintenance - Established in 2001, generated from building permit fees, calculated at 0.5% of the total construction valuation for new construction and commercial and industrial additions, is used to fund updates to the City’s General Plan. 4200 Per Acre Development Fee Fund (closed out in FY24/25) - The fee was established by Resolution 79-08 and later repealed by Resolution 2016-112. The fee is in proportion to the developments impact on the water infrastructure. Revenues generated from the fee are used to fund the expansion of the City’s water system, including, but not limited to, production, storage, and distribution facilities, as well as related engineering and planning studies.

4210 Traffic Safety - Revenues received pursuant to Vehicle Code Section 42200 are restricted for traffic safety purposes, including the maintenance and operation of traffic control devices, support for traffic law enforcement activities, and programs aimed at traffic accident prevention and public roadway safety improvements. 4215 Traffic Signals Fee - Revenues received from fees imposed on developers for the purpose of constructing traffic signals. This fee was established per Resolution 79-185 for the construction of traffic signals at planned intersections and was repealed on July 13, 2004, when the City’s Public Facilities Fee was established. The fee is in proportion to the development’s impact on traffic management infrastructure, determined by the land use and project location. This fee is no longer collected. 4225 Affordable Housing Linkage Fee – Revenues received pursuant to Ordinance 771, which established fees on non-residential development. These funds are used to support the construction of affordable housing and the implementation of housing programs identified in the City’s adopted Housing Element. 4230 Housing In-Lieu Fee - This fee was established by Resolution 2019-085 and requires developers of new for-sale residential projects of 50 units or less to pay a fee in lieu of building on-site inclusionary units to address the gap between market prices of housing in the City and prices affordable to moderate, and very low-income households. Funds are to be used to increase and improve the supply of affordable housing to households with moderate, low, and very low income.

177

SPECIAL REVENUE FUNDS

(continued)

4232 Homelessness - Revenues received from federal, state, and county sources to support programs addressing homelessness and the City of Rohnert Park’s broader housing and shelter needs. These funds are used to assist individuals and families experiencing homelessness through a range of services and other initiatives designed to reduce homelessness and improve housing stability within the community.

4235 Explorer Program - Revenues received from Public Safety Explorer Scout’s fundraising activities. Funds are to be used for goods and services related to the Explorer Scouts program.

4243 California Disability Act Fee - Revenues collected from applicants for business licenses, license renewals, and certain building permits as required by California Government Code Section 4467 as part of SB 1186. The fee is four dollars and 10% is remitted to the State Architect for deposit into the Disability Access and Education Revolving Fund and 90% is retained by the city. The fee supports disability access compliance programs, Certified Access Specialist (CASp) training and certification, accessibility education, and related accessibility improvement programs.

4247 Tree In-Lieu Fee - paragraph 17.15.050 C, Type of Replacement, the applicant shall replace the altered, removed, or relocated tree(s) by either depositing an in-lieu fee with the City's recreation department or by planting an equivalent number of new trees.

4248 Park In-Lieu Fee - 16.14.020 Park dedication; Government Code Section 66477. The dedication of land or payment fees, or both, shall be the proportionate amount necessary to provide five acres of park area per one thousand people residing within a subdivision. The land, fees, or combination of both may be used only for the purpose of developing new or rehabilitating existing neighborhoods or recreational facilities to serve the subdivision. 4249 University District Specific Plan (UDSP) Maintenance Annuity – Revenues received pursuant to a development agreement with the University District Specific Plan Area for the purpose of funding cost increases for municipal services resulting from new residential development in this specific plan area. Fees received are invested in a segregated annuity or investment account for the purpose of creating a stream of income to mitigate the development impacts on public works staffing, public safety staffing, and infrastructure maintenance.

4250 Public Facilities Financing – The developer fee was established in 2004 and updated in 2008 and 2011. The most recent update was approved by Resolution 2011-109. Fee revenue is to be used for; (a) the purposes described in the City’s Public Facilities Finance Plan (PFFP); (b) for reimbursing the city for the development’s fair share of those capital improvements, included in the PFFP and already constructed by the City; or (c) for reimbursing developers who have constructed public facilities described in the PFFP.

4254 Public Facilities Financing Admin Fee - Revenues received are 3% of the total revenue received each year from the Public Facility Finance Fee. The funds are to be used for administrative costs.

178

SPECIAL REVENUE FUNDS

(continued)

4255 SOMO Regional Traffic Fee - The developer fee was established in 2021 through Ordinance No. 953 which approved the amended and restated development agreement between the city and SOMO Village Commercial LLC for the SOMO Village Project. The purpose of the fee is for improvements of regional roadways and traffic improvements that mitigate regional traffic impacts identified in the SOMO Environmental Impact Report (SEIR) or other regionally significant projects.

4256 SOMO Climate Action Fee - The developer fee was established in 2021 through Ordinance No. 953 which approved the amended and restated development agreement between the city and SOMO Village Commercial LLC for the SOMO Village Project. The purpose of the fee is to mitigate the project’s impact on the City’s greenhouse gas production.

4257 SOMO Additional Personnel Fee - The developer fee was established in 2021 through Ordinance No. 953 which approved the amended and restated development agreement between the city and SOMO Village Commercial LLC for the SOMO Village Project. The purpose of the fee is to mitigate the City’s costs for additional public service personnel required by the project. 4258 SOMO Pavement Maintenance/Street - The developer fee was established in 2021 through Ordinance No. 953 which approved the amended and restated development agreement between the city and SOMO Village Commercial LLC for the SOMO Village Project. The purpose of the fee is to mitigate the street maintenance and street pavement impacts of the project. 4259 SOMO Public Service Fee - The developer fee was established in 2021 through Ordinance No. 953 which approved the amended and restated development agreement between the city and SOMO Village Commercial LLC for the SOMO Village Project. The purpose of the fee is to mitigate the additional public service costs of the City as a result of the project. 4261 Community Facility District [CFD] Southeast – Revenues received pursuant to a development agreement associated with the Southeast Specific Plan (SSP) area to help offset the increased cost of municipal services resulting from new residential development within the plan area. Following development, a special tax is levied annually on each residential unit through the Southeast Specific Plan Community Facilities District No. 2015-1 and collected via the County tax roll, with proceeds remitted to the City. CFD funds are to be allocated for public safety services, pavement preservation, storm drain system maintenance, streetscape, parkways, parks maintenance and replacement within the SSP area. 4262 Community Facility District [CFD] Westside – Revenues are generated through a special tax levied annually on each residential unit within the Westside Specific Plan (WSP) Community Facilities District and collected via the County tax roll, with proceeds remitted to the City. The CFD funds are to be allocated for public safety services, pavement preservation, storm drain system maintenance, streetscape, parkways, parks maintenance and replacement within the WSP area. The WSP development is fully built out, developer permit fees are no longer collected, and the CFD special tax represents the primary ongoing revenue source for this fund.

179

SPECIAL REVENUE FUNDS

(continued)

4263 Community Facility District [CFD] Bristol – Revenues are generated through a special tax levied annually on each residential unit within the Bristol Specific Plan (BSP) Community Facilities District and collected via the County tax roll, with proceeds remitted to the City. CFD funds are to be allocated for public safety services, pavement preservation, storm drain system maintenance, streetscape, parkways, parks maintenance and replacement within the BSP area. The BSP development is fully built out, developer permit fees are no longer collected, and the CFD special tax represents the primary ongoing revenue source for this fund.

4264 Community Facility District [CFD] SOMO – Revenues are generated through a special tax levied annually on each residential unit within the SOMO Specific Plan (SSP) Community Facilities District and collected via the County tax roll, with proceeds remitted to the City. The CFD funds are to be allocated for public safety services, stormwater treatment and program management services, roadway maintenance, sidewalk, curb, and gutter repair, streetlight power, maintenance and operations, and park and landscaping maintenance within the SSP area. Developer agreement fees associated with the SOMO Specific Plan are collected and accounted for in separate special revenue funds and are not included in this CFD revenue source.

4265 Community Facility District (CFD) Redwood Crossing – Revenues are generated pursuant to a development agreement that imposes fees upon the issuance of building permits within the Redwood Crossing Specific Plan (RCSP) development area. These revenues are intended to offset the fiscal impacts of the City’s General Fund service demands associated with new residential development within the district. Upon completion of development, a special tax will be levied annually on each residential unit within the RCSP Community Facilities District and collected through the County property tax roll, with proceeds remitted to the City. CFD revenues are designated to fund public safety services and the ongoing maintenance, rehabilitation, and reconstruction of publicly owned improvements within the RCSP area, including landscaping, parks, playgrounds, signage, curbs, gutters, sidewalks, decorative walls, and drainage and storm water treatment systems. Funds may also be used for the operation, permitting, monitoring, and long-term upkeep of storm water infrastructure serving the district. 4269 Westside LLD – The Westside Landscape and Lighting District was formed under the Landscape and Lighting Act of 1972 to satisfy the Development Agreement requirements associated with the Ageda Phase II development. Revenues are generated through assessments collected on the Sonoma County property tax roll and remitted to the City. These funds are dedicated to supporting ongoing park maintenance and related landscaping improvements within the district area. 4270 Southeast Specific Plan Regional Traffic Fee – Revenues received pursuant to a development agreement with the Southeast Specific Plan Area to fund City approved regional traffic improvements which mitigate a portion of regional and local traffic impacts identified in the Environmental Impact Report (EIR) within the SESP Area and to mitigate a portion of the impacts from construction traffic on collector roads.

180

SPECIAL REVENUE FUNDS

(continued)

4273 Valley House Mitigation Fee – Revenues received pursuant to a development agreement with the Southeast Specific Plan Area to fund City approved regional traffic improvements which mitigate a portion of regional and local traffic impacts identified in the Environmental Impact Report (EIR) within the SESP Area and to mitigate a portion of the impacts from construction traffic on collector roads. 4276 Southeast Specific Plan Additional Personnel – Revenues received pursuant to a development agreement with the Southeast Specific Plan Area for the purpose of funding cost increases of municipal services additional public safety personnel resulting from new residential development in this specific plan area to mitigate traffic regionally and locally. 4290 Rent Appeals Board - Revenues received pursuant to City of Rohnert Park Ordinance 494 authorizing the collection of registration fees from mobile home parks and the fees are determined by the Rent Appeals Board. The purpose is to fund the Mobile Home Rent Appeals Board. 4310 Alcoholic Beverage Sales Ordinance (ABSO) - Annual permit fee that is received from all businesses that sell alcohol in the City pursuant to City’s Ordinance No. 780. The permit from the ordinance requires the business owner to comply with operational standards and training requirements and creates conditions and requirements upon the local alcohol sales licenses for the purpose of law enforcement compliance checks, police services necessary to monitor and enforce operational stands established with the license. 4315 Abandoned Vehicle Abatement (AVA) - Revenues received from the Sonoma County Abandoned Vehicle Abatement Program, pursuant to the terms of an agreement with the Service Authority authorized by City Council Resolution No. 95-16, providing for the abatement of abandoned vehicles in the City. 4320 Supplemental Law Enforcement Services - Revenues are received from the State of California pursuant to Assembly Bill 3229 (AB 3229) to support supplemental law enforcement activities and enhance public safety services within the community. Funds are restricted for public safety purposes and may be used to support eligible law enforcement programs, personnel, equipment, and related operational activities in accordance with State guidelines. 4322 Measure M Parks – Revenues are received pursuant to the voter-approved Measure M sales tax, which became effective on April 1, 2019, to support the improvement, maintenance, and protection of regional and neighborhood parks, waterways, open space, and natural areas. Funds are intended to enhance recreational amenities, preserve natural resources, improve public access, and support ongoing maintenance and capital improvement projects that benefit the community and surrounding environment.

181

SPECIAL REVENUE FUNDS

(continued)

4324 Enhanced Local Fire Protection Tax Act (Measure H) – Enacted in 2024, Measure H is a voterapproved half-cent sales tax that generates dedicated funding to enhance local fire protection and emergency response services. Revenues are allocated to wildfire prevention and preparedness efforts, emergency response operations, and vegetation management activities to reduce fire risk. Funds also support the recruitment and retention of firefighters, as well as the maintenance, replacement, and modernization of essential firefighting equipment, vehicles, and facilities to ensure effective and reliable fire protection services. 4325 Measure M Fire – Enacted in 2018, Measure M Fire revenues are received pursuant to the voterapproved fire benefit assessment district established under Measure M. These funds are dedicated to supporting and enhancing fire suppression services, including improving response capabilities, maintaining and upgrading fire protection resources, and supporting operational activities that strengthen the overall effectiveness of fire prevention and emergency response services within the community. 4327 Measure M Traffic – Enacted November 2004, Measure M Traffic revenues are received from the County of Sonoma through a one-quarter cent sales tax dedicated to transportation and street improvement projects. These funds are used to support the maintenance, rehabilitation, and improvement of local streets and related transportation infrastructure, helping to enhance roadway safety, mobility, and overall transportation system conditions within the City. Measure M Traffic sales tax disbursement duration is twenty years. 4328 Go Sonoma - Revenues are received from the County of Sonoma through a one-quarter cent sales tax authorized under the Go Sonoma Act. Proceeds are restricted for transportation-related programs and projects, including roadway maintenance and rehabilitation, pothole repair, traffic flow improvements, and initiatives that support climate-friendly transportation solutions. The Go Sonoma measure serves as an extension of the prior Measure M Traffic tax, continuing the funding source and extending its authorization through March 31, 2045. 4330 Asset Forfeiture Federal - Revenues received from Federal “assets seizures” returned after Federal seized asset court cases have been adjudicated and finalized.

4335 Asset Forfeiture State - Revenues received from State “assets seizures” returned after State seized asset court cases have been adjudicated and finalized. 4350 Spay and Neuter - Revenues received from $2 of each animal license, pursuant to City’s Resolution 2008-03, for the purpose of supplementing the costs of spay and neuter activities.

182

SPECIAL REVENUE FUNDS

(continued)

4420 Gas Tax Highway Users Tax Account (HUTA) - Revenues in the Transportation Tax Fund are apportioned by the State Controller to the city. Revenues received pursuant to Street and Highway Code Sections 2105, 2106, 2107, and 2107.5. Funds are to be used for the maintenance and construction of the City streets.

4425 Gas Tax Road Maintenance and Rehabilitation Account (RRMA) - California’s Senate Bill 1 (SB 1), also known as the Road Repair and Accountability Act of 2017. It's funded by a portion of the 12-cent per gallon increase to the gasoline excise tax and other transportation-related taxes and fees. Funds are to be used for maintenance and rehabilitation and safety improvements on state highways, local streets and roads, and bridges and to improve the state’s trade corridors, transit, and active transportation facilities. 4440 University District Specific Plan (UDSP) Regional Traffic - Revenues received pursuant to a developer agreement in the University District Specific Plan area for the purpose of mitigating the regional traffic impacts of the development. 4510 Community Services Facility Fee – Revenues are twenty percent of the hourly rental rates for events at the Community Center, Burton Avenue Recreation Center, Gold Ridge Recreation Building and Senior Center. Funds are to be allocated for equipment replacements and facility improvements. 4520 Performing Arts Center (PAC) Capital Reserve - Revenues received from two dollars per ticket fees. Funds are to be used for improvements at the Performing Arts Center. 4530 Sports Center Capital Facility Reserve - Revenues received from two to five dollars per sports center memberships. Funds are to be allocated for maintenance & equipment & building improvements at the Sports Center. 4540 Sunrise Park Fee Fund – Facility field fee revenue received for the recreation use of Sunrise Park. Fees will be deposited for maintenance and replacement of Sunrise Park all-weather fields. 4550 Senior Center Facility Reserve Fund - Revenues collected are for the benefit of Senior Citizens administered by the Rohnert Park Senior Center program for Senior programs and building enhancements. 5710 CalHome Housing Loans Fund – The City received $600,000 in CalHome loan funding from the California Department of Housing and Community Development. The funds were used for 30-year term deferred payment loans with a 3% simple interest. The program is administered by the California Department of Housing and Community Development. Funds are received when loans are repaid at maturity or upon sale of the property. The funds must be used for CalHome-eligible activities, including owner-occupied rehabilitation loans, first-time homebuyer mortgage assistance, and homebuyer counseling.

183

SPECIAL REVENUE FUNDS

(concluded)

5720 Housing Projects Fund - Revenues received are restricted revenues and expenditures of the City's low and moderate-income housing activities. Also referred to as Low- and Moderate-Income Housing Asset Fund (LMIHF), these are funds remaining from the City’s housing successor agency, which was dissolved by the State in 2012. California Health and Safety Code 34176.1 governs how the funds can be spent. The funds can be used to preserve and expand affordable housing for low and moderate-income households.

184

FUND BALANCE SUMMARY Special Revenue Funds

Fund

Description

Estimated Beginning Fund Balance

FY26-27 Adopted Revenue

4111 PEG Fees-DIVCA AB2987 658,640 92,400 4112 General Plan Maintenance Fee 99,270 160,000 4200 Per Acre Development Fee 17,757 4210 Traffic Safety 513,014 118,596 4215 Traffic Signals Dev Fee 4225 Affordable Hosng Linkage 17,245 60,015 4230 Housing In-Lieu Fee 77,268 2,700 4232 Homelessness SRF 8,148,916 53,900 4235 Explorer Program 8,627 13,450 4243 CA Disability Act Fee 115,431 12,300 4247 Tree In-Lieu Fee 56,890 800 4248 Park In-Lieu Fee 479,754 759,950 4249 UDSP Maintenance Annuity 4,381,810 110,150 4250 Public Facility Finance 8,497,935 4,243,183 4254 Public Faclty Fin Admin 25,030 112,790 4255 SOMO Regional TrafficFee 533,280 14,200 4256 SOMO Climate Action Fee 48,217 400 4257 SOMO Add'l Personnel Fee 121,421 3,600 4258 SOMO Pavemnt Maint/Repavemnt 38,848 1,200 4259 SOMO Public Service Fee 201,720 6,100 4261 CFD South East 1,522,151 1,177,000 4262 CFD Westside 19,427 144,600 4263 CFD BRISTOL 209,217 111,000 4264 CFD SOMO 130,902 240,200 4265 CFD Redwood Crossing 13,182 69,143 4269 Westside LLD 74,507 78,100 4270 SESP Regional Traffic Fee 1,507,992 186,838 4273 SESP Valley House Mitigation 41,300 4276 SESP Add'l PS Personnel Fee 6,367 22,413 4290 Rent Appeals Board 242,439 124,476 4310 Alcohol Beverage Sales-ABSO 35,550 16,000 4315 Abandoned Vehicle Abatement 123,412 66,000 4320 SLESF Splmntl Law Enfrcmnt Srv 296,884 253,100 4322 Measure M Parks 27,689 690,780 4324 Enhanced Local Fire Protection Act (Measure H) 4,800,382 3,706,500 4325 Measure M Fire Fund 123,349 867,400 4327 Measure M Traffic 127,738 1,653,500 4328 Go Sonoma 3,623 743,200 4330 Asset Forfeiture-Federal 10 4335 Asset Forfeiture-State 26,748 900 4350 Spay and Neuter 44,091 60,100 4420 Gas Tax Highway Users Tax Account (HUTA) 13,961 1,412,219 4425 Gas Tax Road Maintenance and Rehabilitation Account 229,543 (RMRA) 1,311,595 SB1 4440 UDSP Regional Traffic Fee 93,486 4510 Community Services Facility Fee 108,567 43,700 4520 PAC Facility Capital Reserve 227,644 51,000 4530 Sports Center Capital Facility 136,166 81,600 4540 Recreation Facility Use Fee- Sunrise Park 421,313 93,400 4550 Senior Center 132,288 5,100 5710 CalHome Housing Loans 606,325 9,000 5720 Housing Projects 626,602 27,500

185

FY26-27 FY26-27 Estimated GF Adopted Ending Fund Contribution Expenditures Balance Only for SRF 105,800 24,000 8,004,696 21,500 3,500 20,000 704,918 137,463 100,000 50,000 899,720 144,600 77,693 192,200 5,571 78,100 26,413 110,376 9,750 179,275 500,000 648,711 3,063,285 940,749 1,648,086 30,000 256,045 250,000 110,000 12,500 121,175 20,000 17,000 30,000

645,240 259,270 17,757 607,610 77,260 79,968 198,120 577 124,231 37,690 1,239,704 4,491,960 12,036,200 357 547,480 48,617 25,021 40,048 157,820 1,799,431 19,427 242,524 178,902 76,754 74,507 1,694,830 41,300 2,367 156,539 41,800 10,137 49,984 69,758 5,443,597 50,000 133,152 746,823 10 27,648 74,191 1,170,135 1,291,138 93,486 42,267 266,144 96,591 494,713 120,388 615,325 624,102

137,463 100,000 50,000 884,020 137,300 70,693 190,000 73,400 60,000 26,413 30,000 500,000 932,749 -

Public, Education, & Government (PEG) Fees- DIVCA AB2987 Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

41111399-52100 PEG Fees

88,864

85,000

75,000

(10,000)

(11.8%)

TOTAL-Charges for Services

88,864

85,000

75,000

(10,000)

(11.8%)

41111399-50079 Interest Income-Allocated

23,237

16,300

17,400

1,100

6.7%

41111399-50082 FMV- Unrealized Gain/Loss

4,700

0.0%

TOTAL-Interest & Rents

27,937

16,300

17,400

1,100

6.7%

41111399-63120 Equipment Small Office & Tool

43,000

22,000

(21,000)

(48.8%)

41111399-63160 Software Lic. & Subscriptions

60,000

18,700

(41,300)

(68.8%)

41111399-63161 Software SaaS Cloud Based

20,100

100.0%

TOTAL-Services & Supplies

103,000

60,800

(42,200)

(41.0%)

41111399-81540 Capital Asset-Equipment

40,000

100.0%

TOTAL-Capital Outlay

40,000

100.0%

41111399-64000 Contract - Outside Services

75,000

5,000

(70,000)

(93.3%)

TOTAL-Prof Contracts

75,000

5,000

(70,000)

(93.3%)

41111399-71000 T-Out General Fund

35,000

(35,000)

(100.0%)

TOTAL-Transfer Out

35,000

(35,000)

(100.0%)

TOTAL Revenues

116,802

101,300

92,400

(8,900)

(8.8%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

116,802

213,000 (111,700)

105,800 (13,400)

(107,200) 98,300

(50.3%) (88.0%)

186

General Plan Maintenance Fee Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

41122000-50165 General Plan Maintenance Fee

111,736

576,261

160,000

(416,261)

(72.2%)

TOTAL-Charges for Services

111,736

576,261

160,000

(416,261)

(72.2%)

116,000

(116,000)

(100.0%)

41122000-77110 T-Out CIP-Government

41122000-71000 T-Out General Fund

89,716

0.0%

TOTAL-Transfer Out

89,716

116,000

(116,000)

(100.0%)

TOTAL Revenues

111,736

576,261

160,000

(416,261)

(72.2%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

89,716 22,020

116,000 460,261

160,000

(116,000) (300,261)

(100.0%) (65.2%)

187

Per Acre Development Fee Fund (closed out in FY 24-25)

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42002000-50079 Interest Income-Allocated

227

0.0%

TOTAL-Interest & Rents

227

0.0%

42002000-77430 T-Out CIP Water

17,757

0.0%

TOTAL-Transfer Out

17,757

0.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

227

0.0%

17,757 (17,530)

0.0% 0.0%

188

Traffic Safety Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42103200-50071 Vehicle Code Violations

85,739

75,000

0.0%

42103200-50075 Impounds

25,520

15,000

25,696

10,696

71.3%

TOTAL-Fines & Penalties

111,259

90,000

100,696

10,696

11.9%

42103200-50079 Interest Income-Allocated

18,785

16,700

17,900

1,200

7.2%

42103200-50082 FMV- Unrealized Gain/Loss

3,800

0.0%

TOTAL-Interest & Rents

22,585

16,700

17,900

1,200

7.2%

14,000

100.0%

42103200-63300 Uniform Purchase

1,866

10,000

0.0%

TOTAL-Services & Supplies

1,866

10,000

24,000

14,000

140.0%

42103200-71000 T-Out General Fund

125,000

(125,000)

(100.0%)

TOTAL-Transfer Out

125,000

(125,000)

(100.0%)

TOTAL Revenues

133,844

106,700

118,596

11,896

11.1%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,866 131,978

135,000 (28,300)

24,000 94,596

(111,000) 122,896

(82.2%) (434.3%)

42103200-63120 Equipment Small Office & Tool

189

Traffic Signals Development Fee Fund (closed: FY 25-26 final year)

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42152000-50079 Interest Income-Allocated

156

400

(400)

(100.0%)

TOTAL-Interest & Rents

156

400

(400)

(100.0%)

42152000-77110 T-Out CIP-Government

12,180

0.0%

TOTAL-Transfer Out

12,180

0.0%

156

400

(400)

(100.0%)

12,180 (12,025)

400

(400)

0.0% (100.0%)

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

190

Affordable Housing Linkage Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42252100-50061 Affordable Housing Linkage Fee

105,200

59,515

(45,685)

(43.4%)

TOTAL-Licenses & Permits

105,200

59,515

(45,685)

(43.4%)

42252100-50079 Interest Income-Allocated

502

500

0.0%

42252100-50082 FMV - Unrealized Gain/Loss

100

0.0%

TOTAL-Interest & Rents

602

500

0.0%

TOTAL Revenues

602

105,700

60,015

(45,685)

(43.2%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

602

105,700

60,015

(45,685)

0.0% (43.2%)

191

Housing In-Lieu Fee Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42302100-50079 Interest Income-Allocated

2,605

2,500

2,700

200

8.0%

42302100-50082 FMV- Unrealized Gain/Loss

500

0.0%

TOTAL-Interest & Rents

3,105

2,500

2,700

200

8.0%

TOTAL Revenues

3,105

2,500

2,700

200

8.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,105

2,500

2,700

200

0.0% 8.0%

192

Homekey (Homekey Plus & PIP) Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42322250-50079 Interest Income-Allocated

8,043

50,400

53,900

3,500

6.9%

42322250-50082 FMV- Unrealized Gain/Loss

6,000

0.0%

TOTAL-Interest & Rents

14,043

50,400

53,900

3,500

6.9%

42322250-50147 Grants - County

1,910,950

0.0%

TOTAL-Intergovernmental

1,910,950

0.0%

42322250-63446 HomekeyPlus Acquisit & Capital

8,004,696

100.0%

TOTAL-Services & Supplies

8,004,696

100.0%

42322250-64000 Contract - Outside Services

2,704,318

0.0%

42322250-64011 Contract - Labath Landing

789,490

(789,490)

(100.0%)

TOTAL-Prof Contracts

2,704,318

789,490

(789,490)

(100.0%)

TOTAL Revenues

1,924,993

50,400

53,900

3,500

6.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,704,318 (779,325)

789,490 8,004,696 7,215,206 (739,090) (7,950,796) (7,211,706)

913.9% 975.8%

193

Explorer Program Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42353200-50333 RPF Donation F4609

10,000

0.0%

42353200-50335 Donations Revenue

872

3,000

100.0%

TOTAL-Donations Rev

872

10,000

13,000

3,000

30.0%

42353200-50079 Interest Income-Allocated

268

450

100.0%

TOTAL-Interest & Rents

268

450

100.0%

42353200-41000 T-In General Fund

11,037

0.0%

TOTAL-Transfer In

11,037

0.0%

42353200-63120 Equipment Small Office & Tool

6,000

0.0%

42353200-63300 Uniform Purchase

13,500

0.0%

42353200-63310 Dues & Subscription

500

100.0%

42353200-66210 Special Dept Expense

1,500

0.0%

TOTAL-Services & Supplies

21,000

21,500

500

2.4%

TOTAL Revenues

12,177

10,000

13,450

3,450

34.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

12,177

21,000 (11,000)

21,500 (8,050)

500 2,950

2.4% (26.8%)

194

California Disability Act Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42432200-52450 Cal Disability SB1186 Revenue

12,000

100.0%

TOTAL-Charges for Services

12,000

100.0%

42432200-50079 Interest Income-Allocated

300

100.0%

TOTAL-Interest & Rents

300

100.0%

42432200-66212 Cal Disability SB1186 Exp

3,500

100.0%

TOTAL-Services & Supplies

3,500

100.0%

TOTAL Revenues

12,300

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,500 8,800

100.0% 100.0%

195

Tree In-Lieu Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42474000-50183 Permit-Tree Maintenance

500

(500)

(100.0%)

TOTAL-Licenses & Permits

500

(500)

(100.0%)

42474000-50079 Interest Income-Allocated

2,073

800

100.0%

42474000-50082 FMV - Unrealized Gain/Loss

400

0.0%

2,473

800

100.0%

42474000-63120 Equip Sm Office & Tools

5,000

100.0%

42474000-66210 Special Dept Expense

5,000

15,000

10,000

200.0%

TOTAL-Services & Supplies

5,000

20,000

15,000

300.0%

TOTAL Revenues

2,473

500

800

300

60.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,473

5,000 (4,500)

20,000 (19,200)

15,000 (14,700)

300.0% 326.7%

TOTAL-Interest & Rents

196

Park In-Lieu Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42484300-50260 Redwood Crossing Fee Revenue

731,050

100.0%

TOTAL-Charges for Services

731,050

100.0%

42484300-50079 Interest Income-Allocated

28,144

27,000

28,900

1,900

7.0%

42484300-50082 FMV - Unrealized Gain/Loss

5,800

0.0%

TOTAL-Interest & Rents

33,944

27,000

28,900

1,900

7.0%

TOTAL Revenues

33,944

27,000

759,950

732,950

2714.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

33,944

27,000

759,950

732,950

0.0% 2714.6%

197

University District Specific Plan (UDSP) Maintenance Annuity Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42492000-52500 UDSP Maint Annuity MaintAnnty

220,123

0.0%

TOTAL-Licenses & Permits

220,123

0.0%

42492000-50079 Interest Income-Allocated

155,607

115,000

(115,000)

(100.0%)

42492000-50082 FMV- Unrealized Gain/Loss

31,900

0.0%

42492000-50085 Interest Income - Dedicated

13,800

11,925

(11,925)

(100.0%)

TOTAL-Interest & Rents

201,307

126,925

(126,925)

(100.0%)

42492000-50113 Golf Course Bunker Loan

19,930

110,950

20,150

(90,800)

(81.8%)

42492000-50115 Revenue-Intergov't Water Loan

90,000

100.0%

TOTAL-Other Financing Uses

19,930

110,950

110,150

(800)

(0.7%)

42492000-71000 T-Out General Fund

74,400

295,575

(295,575)

(100.0%)

TOTAL-Transfer Out

74,400

295,575

(295,575)

(100.0%)

TOTAL Revenues

441,359

237,875

110,150

(127,725)

(53.7%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

74,400 366,959

295,575 (57,700)

110,150

(295,575) 167,850

(100.0%) (290.9%)

198

Public Facility Finance Fee Fund

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

42502000-50245 Public Facilities Permit Fees

1,896,646

10,017,640

3,599,683 (6,417,957)

(64.1%)

TOTAL-Licenses & Permits

1,896,646

10,017,640

3,599,683 (6,417,957)

(64.1%)

42502000-50079 Interest Income-Allocated

589,597

601,400

643,500

42,100

7.0%

42502000-50082 FMV- Unrealized Gain/Loss

123,300

0.0%

TOTAL-Interest & Rents

712,897

601,400

643,500

42,100

7.0%

42502000-69290 Laguna Plant & SubRegional Exp

728,555

406,908

423,184

16,276

4.0%

42504300-63515 Other Exp 24.965%SWR Rf'd Bond

174,479

173,369

173,744

375

0.2%

TOTAL-Services & Supplies

903,035

580,277

596,928

16,651

2.9%

42502000-74254 T-Out Public Financial Fee-Adm

67,118

300,530

107,990

(192,540)

(64.1%)

Acct Number

$ Change

% Change

42504300-77110 T-Out CIP-Government

2,142,841

0.0%

TOTAL-Transfer Out

2,209,959

300,530

107,990

(192,540)

(64.1%)

TOTAL Revenues

2,609,543

10,619,040

4,243,183 (6,375,857)

(60.0%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,112,993 (503,451)

880,807 9,738,233

704,918 (175,889) 3,538,265 (6,199,968)

(20.0%) (63.7%)

199

Public Facility Finance Administration Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42542000-50079 Interest Income-Allocated

5,829

6,500

4,800

(1,700)

(26.2%)

42542000-50082 FMV- Unrealized Gain/Loss

1,300

0.0%

TOTAL-Interest & Rents

7,129

6,500

4,800

(1,700)

(26.2%)

42542000-44250 T-In Public Facility Finance

67,118

300,530

107,990

(192,540)

(64.1%)

TOTAL-Transfer In

67,118

300,530

107,990

(192,540)

(64.1%)

42542000-68012 Reimb to Finance

27,000

70,196

62,702

(7,494)

(10.7%)

42542000-68014 Reimb to Dev Services

27,000

66,277

74,761

8,484

12.8%

42542000-68015 Reimb to Non Dept

83,300

0.0%

TOTAL-Reimb to Other Funds

137,300

136,473

137,463

990

0.7%

TOTAL Revenues

74,246

307,030

112,790

(194,240)

(63.3%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

137,300 (63,054)

136,473 170,557

137,463 (24,673)

990 (195,230)

0.7% (114.5%)

200

SOMO Regional Traffic Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42552000-50054 Regional Traffic Fee

194,250

473,500

(473,500)

(100.0%)

TOTAL-Licenses & Permits

194,250

473,500

(473,500)

(100.0%)

42552000-50079 Interest Income-Allocated

20,163

17,900

14,200

(3,700)

(20.7%)

42552000-50082 FMV - Unrealized Gain/Loss

4,000

0.0%

TOTAL-Interest & Rents

24,163

17,900

14,200

(3,700)

(20.7%)

42552000-66210 Special Dept Expense

167,500

(167,500)

(100.0%)

TOTAL-Services & Supplies

167,500

(167,500)

(100.0%)

TOTAL Revenues

218,413

491,400

14,200

(477,200)

(97.1%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

218,413

167,500 323,900

14,200

(167,500) (309,700)

(100.0%) (95.6%)

201

SOMO Climate Action Fee Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42562000-50056 Climate Action Fee

14,780

36,028

(36,028)

(100.0%)

TOTAL-Licenses & Permits

14,780

36,028

(36,028)

(100.0%)

42562000-50079 Interest Income-Allocated

1,534

1,400

400

(1,000)

(71.4%)

42562000-50082 FMV - Unrealized Gain/Loss

300

0.0%

TOTAL-Interest & Rents

1,834

1,400

400

(1,000)

(71.4%)

TOTAL Revenues

16,614

37,428

400

(37,028)

(98.9%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

16,614

37,428

400

(37,028)

0.0% (98.9%)

202

SOMO Additional Personnel Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42572000-50063 Additional Srvcs Personnel

37,270

90,849

(90,849)

(100.0%)

TOTAL-Licenses & Permits

37,270

90,849

(90,849)

(100.0%)

42572000-50079 Interest Income-Allocated

3,869

3,400

3,600

200

5.9%

42572000-50082 FMV - Unrealized Gain/Loss

800

0.0%

4,669

3,400

3,600

200

5.9%

42572000-68015 Reimb to Non Dept

100,000

100.0%

TOTAL-Reimb to Other Funds

100,000

100.0%

TOTAL Revenues

41,939

94,249

3,600

(90,649)

(96.2%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

41,939

94,249

100,000 (96,400)

100,000 (190,649)

100.0% (202.3%)

TOTAL-Interest & Rents

203

SOMO Pavement Maintenance/Repavement Fee Fund

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42582000-50062 Pavement Management

11,909

29,030

(29,030)

(100.0%)

TOTAL-Licenses & Permits

11,909

29,030

(29,030)

(100.0%)

42582000-50079 Interest Income-Allocated

1,236

1,100

1,200

100

9.1%

42582000-50082 FMV - Unrealized Gain/Loss

200

0.0%

TOTAL-Interest & Rents

1,436

1,100

1,200

100

9.1%

TOTAL Revenues

13,345

30,130

1,200

(28,930)

(96.0%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

13,345

30,130

1,200

(28,930)

0.0% (96.0%)

204

SOMO Public Service Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42592000-50064 Public Service

61,880

150,000

(150,000)

(100.0%)

TOTAL-Licenses & Permits

61,880

150,000

(150,000)

(100.0%)

42592000-50079 Interest Income-Allocated

6,423

5,700

6,100

400

7.0%

42592000-50082 FMV - Unrealized Gain/Loss

1,300

0.0%

TOTAL-Interest & Rents

7,723

5,700

6,100

400

7.0%

42592000-68036 Reimb to PW Sustainability

50,000

100.0%

TOTAL-Reimb to Other Funds

50,000

100.0%

TOTAL Revenues

69,603

155,700

6,100

(149,600)

(96.1%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

69,603

155,700

50,000 (43,900)

50,000 (199,600)

100.0% (128.2%)

205

Community Facility District (CFD) Southeast Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42612000-51135 CFD SouthEast Tax Rev

969,655

996,883

1,059,200

62,317

6.3%

TOTAL-Property Tax

969,655

996,883

1,059,200

62,317

6.3%

42612000-50195 Engineering Flat

59,655

221,851

86,700

(135,151)

(60.9%)

TOTAL-Licenses & Permits

59,655

221,851

86,700

(135,151)

(60.9%)

42612000-50079 Interest Income-Allocated

41,650

29,100

31,100

2,000

6.9%

42612000-50082 FMV- Unrealized Gain/Loss

8,100

0.0%

TOTAL-Interest & Rents

49,750

29,100

31,100

2,000

6.9%

42612000-63880 Administration Fee - Tax

11,834

15,000

9,700

(5,300)

(35.3%)

TOTAL-Services & Supplies

11,834

15,000

9,700

(5,300)

(35.3%)

42612000-64000 Contract - Outside Services

6,000

0.0%

TOTAL-Prof Contracts

6,000

0.0%

42612000-68015 Reimb to Non Dept

6,053

6,484

7,554

1,070

16.5%

42612000-68019 Reimb to PS Police

487,109

521,804

607,864

86,060

16.5%

42612000-68025 Reimb to Parks

215,242

230,573

268,602

38,029

16.5%

TOTAL-Reimb to Other Funds

708,404

758,861

884,020

125,159

16.5%

1,079,059

1,247,834

1,177,000

(70,834)

(5.7%)

720,238 358,821

779,861 467,973

899,720 277,280

119,859 (190,693)

15.4% (40.7%)

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

206

Community Facility District (CFD) Westside Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42622000-51134 CFD WestsideTax Revenue

139,648

139,000

144,500

5,500

4.0%

TOTAL-Property Tax

139,648

139,000

144,500

5,500

4.0%

42622000-50079 Interest Income-Allocated

1,760

100

0.0%

42622000-50082 FMV - Unrealized Gain/Loss

300

0.0%

TOTAL-Interest & Rents

2,060

100

0.0%

42622000-63880 Administration Fee - Tax

4,127

5,000

1,300

(3,700)

(74.0%)

TOTAL-Services & Supplies

4,127

5,000

1,300

(3,700)

(74.0%)

42622000-64000 Contract - Outside Services

8,800

6,000

(2,800)

(31.8%)

TOTAL-Prof Contracts

8,800

6,000

(2,800)

(31.8%)

42622000-68015 Reimb to Non Dept

4,365

5,313

5,248

(65)

(1.2%)

42622000-68019 Reimb to PS Police

95,628

116,394

114,970

(1,424)

(1.2%)

42622000-68024 Reimb to Storm Water Maint

568

692

684

(8)

(1.2%)

42622000-68025 Reimb to Parks

13,639

16,601

16,398

(203)

(1.2%)

TOTAL-Reimb to Other Funds

114,200

139,000

137,300

(1,700)

(1.2%)

TOTAL Revenues

141,709

139,100

144,600

5,500

4.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

118,327 23,382

152,800 (13,700)

144,600 -

(8,200) 13,700

(5.4%) (100.0%)

207

Community Facility District (CFD) Bristol Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42632000-51136 CFD Bristol Srvcs Tax Revenue

102,627

102,666

106,200

3,534

3.4%

TOTAL-Property Tax

102,627

102,666

106,200

3,534

3.4%

42632000-50079 Interest Income-Allocated

5,763

4,500

4,800

300

6.7%

42632000-50082 FMV - Unrealized Gain/Loss

1,100

0.0%

TOTAL-Interest & Rents

6,863

4,500

4,800

300

6.7%

42632000-63880 Administration Fee - Tax

4,555

5,000

1,000

(4,000)

(80.0%)

TOTAL-Services & Supplies

4,555

5,000

1,000

(4,000)

(80.0%)

42632000-64000 Contract - Outside Services

7,000

6,000

(1,000)

(14.3%)

TOTAL-Prof Contracts

7,000

6,000

(1,000)

(14.3%)

42632000-68015 Reimb to Non Dept

5,448

100.0%

42632000-68019 Reimb to PS Police

51,765

61,511

59,046

(2,465)

(4.0%)

42632000-68023 Reimb to Streets

5,435

6,199

100.0%

42632000-68025 Reimb to Parks

6,458

(6,458)

(100.0%)

TOTAL-Reimb to Other Funds

57,200

67,969

70,693

2,724

4.0%

TOTAL Revenues

109,490

107,166

111,000

3,834

3.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

61,755 47,735

79,969 27,197

77,693 33,307

(2,276) 6,110

(2.8%) 22.5%

208

Community Facility District (CFD) SOMO Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42642000-51137 CFD SOMO Tax Revenue

150,506

200,000

238,800

38,800

19.4%

TOTAL-Property Tax

150,506

200,000

238,800

38,800

19.4%

42642000-50079 Interest Income-Allocated

2,464

1,400

100.0%

42642000-50082 FMV - Unrealized Gain/Loss

200

0.0%

TOTAL-Interest & Rents

2,664

1,400

100.0%

42642000-63880 Administration Fee - Tax

1,276

10,000

2,200

(7,800)

(78.0%)

TOTAL-Services & Supplies

1,276

10,000

2,200

(7,800)

(78.0%)

42642000-64000 Contract - Outside Services

6,000

(6,000)

(100.0%)

TOTAL-Prof Contracts

6,000

(6,000)

(100.0%)

42642000-68019 Reimb to PS Police

48,506

98,000

136,000

38,000

38.8%

42642000-68025 Reimb to Parks

54,000

0.0%

TOTAL-Reimb to Other Funds

102,506

152,000

190,000

38,000

25.0%

TOTAL Revenues

153,170

200,000

240,200

40,200

20.1%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

103,782 49,388

168,000 32,000

192,200 48,000

24,200 16,000

14.4% 50.0%

209

Community Facility District (CFD) Redwood Crossing Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42652000-51133 CFD Redwood Crossing Revenue

67,223

100.0%

TOTAL-Property Tax

67,223

100.0%

42652000-50079 Interest Income-Allocated

1,920

100.0%

TOTAL-Interest & Rents

1,920

100.0%

42652000-63880 Administration Fee - Tax

571

100.0%

TOTAL-Services & Supplies

571

100.0%

42652000-64000 Contract -Outside Services

5,000

100.0%

TOTAL-Prof Contracts

5,000

100.0%

TOTAL Revenues

69,143

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

5,571 63,572

100.0% 100.0%

210

Westside Landscape + Lighting District (LLD) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42692000-51139 Westside LLD Tax Revenue

74,148

77,000

75,600

(1,400)

(1.8%)

TOTAL-Property Tax

74,148

77,000

75,600

(1,400)

(1.8%)

42692000-50079 Interest Income-Allocated

2,521

2,500

100.0%

42692000-50082 FMV - Unrealized Gain/Loss

500

0.0%

3,021

2,500

100.0%

42692000-63880 Administration Fee - Tax

2,500

700

(1,800)

(72.0%)

TOTAL-Services & Supplies

2,500

700

(1,800)

(72.0%)

42692000-64000 Contract - Outside Services

4,000

0.0%

TOTAL-Prof Contracts

4,000

0.0%

42692000-68023 Reimb to Streets

2,079

1,983

(96)

(4.6%)

42692000-68024 Reimb to Storm Water Maint

5,806

5,534

(272)

(4.7%)

42692000-68025 Reimb to Parks

69,115

65,883

(3,232)

(4.7%)

TOTAL-Reimb to Other Funds

77,000

73,400

(3,600)

(4.7%)

TOTAL-Interest & Rents

TOTAL Revenues

77,169

77,000

78,100

1,100

1.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

77,169

83,500 (6,500)

78,100 -

(5,400) 6,500

(6.5%) (100.0%)

211

Southeast Specific Plan (SESP) Regional Traffic Fee Fund

Acct Number

Description

42702000-50054 Regional Traffic Fee

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

9,099

0.0%

219,000

137,638

(81,362)

(37.2%)

TOTAL-Licenses & Permits

9,099

219,000

137,638

(81,362)

(37.2%)

42702000-50079 Interest Income-Allocated

48,113

46,000

49,200

3,200

7.0%

42702000-50082 FMV- Unrealized Gain/Loss

9,900

0.0%

TOTAL-Interest & Rents

58,013

46,000

49,200

3,200

7.0%

TOTAL Revenues

67,112

265,000

186,838

(78,162)

(29.5%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

67,112

265,000

186,838

(78,162)

0.0% (29.5%)

42702000-52600 SESP RTF RegTraffic

212

Southeast Specific Plan (SESP) Valley House Mitigation Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42732000-50055 Othr Rev- Valley House Mitgtn

2,000

47,000

29,000

(18,000)

(38.3%)

TOTAL-Licenses & Permits

2,000

47,000

29,000

(18,000)

(38.3%)

42732000-50079 Interest Income-Allocated

11,985

11,500

12,300

800

7.0%

42732000-50082 FMV- Unrealized Gain/Loss

2,500

0.0%

TOTAL-Interest & Rents

14,485

11,500

12,300

800

7.0%

TOTAL Revenues

16,485

58,500

41,300

(17,200)

(29.4%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

16,485

58,500

41,300

(17,200)

0.0% (29.4%)

213

Southeast Specific Plan (SESP) Additional Public Safety Personnel Fee Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

42762000-50063 Additional Srvcs Personnel

14,695

37,300

21,913

(15,387)

(41.3%)

TOTAL-Licenses & Permits

14,695

37,300

21,913

(15,387)

(41.3%)

42762000-50079 Interest Income-Allocated

627

500

0.0%

42762000-50082 FMV - Unrealized Gain/Loss

100

0.0%

TOTAL-Interest & Rents

727

500

0.0%

42763200-68019 Reimb to PS Police

14,901

37,800

26,413

(11,387)

(30.1%)

TOTAL-Reimb to Other Funds

14,901

37,800

26,413

(11,387)

(30.1%)

TOTAL Revenues

15,422

37,800

22,413

(15,387)

(40.7%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

14,901 521

37,800 -

26,413 (4,000)

(11,387) (4,000)

(30.1%) 100.0%

214

Rent Appeals Board Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

42902010-50175 RAB Landlord Petition Rev

60,000

0.0%

42902010-50181 RAB Registration Fees Rev

27,283

55,376

0.0%

TOTAL-Charges for Services

27,283

115,376

0.0%

42902010-50079 Interest Income-Allocated

9,371

8,500

9,100

600

7.1%

42902010-50082 FMV - Unrealized Gain/Loss

1,900

0.0%

TOTAL-Interest & Rents

11,271

8,500

9,100

600

7.1%

42902010-63100 Postage & Shipping

126

0.0%

42902010-63110 Office Expense

146

150

0.0%

42902010-63140 Advertising

100

0.0%

42902010-63550 RAB Landlord Petition Exp

60,000

0.0%

10,000

0.0%

161

70,376

0.0%

42902010-63560 RAB Tenant Petition Exp TOTAL-Services & Supplies 42902010-64001 Admin Services

24,958

0.0%

42902010-64030 Professional Legal Fees

2,382

10,000

0.0%

TOTAL-Prof Contracts

27,340

10,000

0.0%

42902010-68014 Reimb to Dev Services

35,000

20,000

(15,000)

(42.9%)

42902010-68032 Reimb to DS Homelessness

10,000

100.0%

TOTAL-Reimb to Other Funds

35,000

30,000

(5,000)

(14.3%)

TOTAL Revenues

38,554

123,876

124,476

600

0.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

27,500 11,054

115,376 8,500

110,376 14,100

(5,000) 5,600

(4.3%) 65.9%

215

Alcohol Beverage Sales Ordinance (ABSO) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43103200-50193 ABSO ABSO Rev

15,875

10,000

15,000

5,000

50.0%

TOTAL-Licenses & Permits

15,875

10,000

15,000

5,000

50.0%

43103200-50079 Interest Income-Allocated

1,119

900

1,000

100

11.1%

43103200-50082 FMV - Unrealized Gain/Loss

200

0.0%

TOTAL-Interest & Rents

1,319

900

1,000

100

11.1%

43103200-61155 Overtime

4,689

4,000

0.0%

TOTAL-Salaries

4,689

4,000

0.0%

43103200-62100 Medicare

500

442

762.1%

43103200-62200 Benefits-Medical

392

0.0%

43103200-62230 Benefits-Vision

0.0%

43103200-62240 Benefits-Life Insurance

0.0%

43103200-62250 Benefits-Dental

0.0%

43103200-62260 Benefits-EAP

0.0%

43103200-62720 RHSA Plan

0.0%

43103200-62800 Workers Comp

(2)

0.0%

TOTAL-Benefits

508

500

442

762.1%

43103200-63110 Office Expense

166

250

0.0%

12,622

0.0%

43103200-63120 Equipment Small Office & Tool 43103200-63600 Meeting Expense 43103200-66210 Special Dept Expense

1,000

5,000

4,000

400.0%

12,808

1,250

5,250

4,000

320.0%

TOTAL Revenues

17,194

10,900

16,000

5,100

46.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

18,005 (811)

5,308 5,592

9,750 6,250

4,442 658

83.7% 11.8%

TOTAL-Services & Supplies

216

Abandoned Vehicle Abatement (AVA) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43153200-50079 Interest Income-Allocated

7,248

7,600

6,000

(1,600)

(21.1%)

43153200-50082 FMV- Unrealized Gain/Loss

1,500

0.0%

TOTAL-Interest & Rents

8,748

7,600

6,000

(1,600)

(21.1%)

43153200-50191 AVA Vehicle Abatement Program

72,369

60,000

0.0%

TOTAL-Intergovernmental

72,369

60,000

0.0%

43153200-61000 Salaries

75,082

71,530

80,631

9,101

12.7%

43153200-61155 Overtime

1,305

500

100.0%

43153200-61700 POST

948

944

1,889

945

100.1%

43153200-61842 Shift Diff (5%)

0.0%

77,401

72,474

83,020

10,546

14.6%

541

540

0.0%

43153200-62100 Medicare

1,096

1,024

1,106

8.0%

43153200-62200 Benefits-Medical

7,364

7,368

(7,368)

(100.0%)

9,494

100.0%

43153200-62230 Benefits-Vision

120

122

124

1.6%

TOTAL-Salaries 43153200-61831 Uniform Allowance

43153200-62204 Benefits - Kaiser Medical 43153200-62240 Benefits-Life Insurance

673

230

231

0.4%

43153200-62250 Benefits-Dental

872

876

947

8.1%

43153200-62260 Benefits-EAP

41.2%

43153200-62620 Disability-Short Term

207

210

303

44.3%

43153200-62680 PERS-ER

6,735

8,059

8,084

0.3%

43153200-62685 PERS- ER UAL

4,515

6,101

11,615

5,514

90.4%

43153200-62720 RHSA Plan

1,194

1,200

0.0%

43153200-62800 Workers Comp

7,300

5,660

7,337

1,677

29.6%

TOTAL-Benefits

30,678

31,424

41,029

9,605

30.6%

4,600

4,209

(391)

(8.5%)

43153200-80020 Services - Fleet

7,000

6,217

(783)

(11.2%)

43153200-80050 Services - Gen Liab ISF

14,800

100.0%

TOTAL-ISF Charges

11,600

25,226

13,626

117.5%

282

6,000

0.0%

5,200

0.0%

43153200-80010 Services - Info Tech

43153200-63120 Equipment Small Office & Tool 43153200-63200 Liability Ins Premium 43153200-63610 Travel and Training

1,000

0.0%

43153200-65130 Fuel

1,389

900

3,000

2,100

233.3%

TOTAL-Services & Supplies

6,871

7,900

10,000

2,100

26.6%

217

Abandoned Vehicle Abatement (AVA) Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

43153200-64000 Contract - Outside Services

6,800

9,000

20,000

11,000

122.2%

TOTAL-Prof Contracts

6,800

9,000

20,000

11,000

122.2%

TOTAL Revenues

81,117

67,600

66,000

(1,600)

(2.4%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

121,750 (40,634)

132,398 (64,798)

179,275 (113,275)

46,877 (48,477)

35.4% 74.8%

218

Supplemental Law Enforcement Services (SLESF) Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

43203200-50079 Interest Income-Allocated

11,055

7,600

8,100

500

6.6%

43203200-50082 FMV- Unrealized Gain/Loss

2,200

0.0%

TOTAL-Interest & Rents

13,255

7,600

8,100

500

6.6%

43203200-50143 SLESF Fund AB 3229

235,218

150,000

245,000

95,000

63.3%

TOTAL-Intergovernmental

235,218

150,000

245,000

95,000

63.3%

43203200-68019 Reimb to PS Police

150,000

500,000

350,000

233.3%

TOTAL-Reimb to Other Funds

150,000

500,000

350,000

233.3%

TOTAL Revenues

248,473

157,600

253,100

95,500

60.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

150,000 98,473

150,000 7,600

500,000 (246,900)

350,000 (254,500)

233.3% (3348.7%)

219

Measure M Parks Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43224200-50251 Measure M Sales Tax

655,805

697,000

652,380

(44,620)

(6.4%)

TOTAL-Sales Tax

655,805

697,000

652,380

(44,620)

(6.4%)

43224200-50079 Interest Income-Allocated

39,619

35,900

38,400

2,500

7.0%

43224200-50082 FMV- Unrealized Gain/Loss

7,900

0.0%

TOTAL-Interest & Rents

47,519

35,900

38,400

2,500

7.0%

43224200-61000 Salaries

28,038

45,884

48,179

2,295

5.0%

43224200-61155 Overtime

200

(200)

(100.0%)

43224200-61300 Stipend Pay 43225300-61000 Salaries

336

551

(551)

(100.0%)

137,161

136,707

0.0%

40,000

100.0%

6,143

4,909

0.0%

2,650

100.0%

43225300-61100 Part Time 1000Hr 43225300-61155 Overtime 43225300-61175 Off Salary Pay 43225300-61220 Admin Leave Payout 43225300-61300 Stipend Pay

300

100.0%

43225300-61500 Acting Pay

641

0.0%

172,342

188,251

232,745

44,494

23.6%

352

577

644

11.6%

10,425

16,679

(16,679)

(100.0%)

TOTAL-Salaries 43224200-62100 Medicare 43224200-62200 Benefits-Medical 43224200-62204 Benefits - Kaiser Medical

15,950

100.0%

43224200-62230 Benefits-Vision

2.1%

43224200-62240 Benefits-Life Insurance

116

185

0.0%

43224200-62250 Benefits-Dental

410

702

758

8.0%

43224200-62260 Benefits-EAP

40.7%

43224200-62600 Disability-Long Term

148

241

250

3.7%

43224200-62620 Disability-Short Term

135

194

43.7%

4,117

5,164

5,030

(134)

(2.6%)

43224200-62680 PERS-ER 43224200-62685 PERS- ER UAL

3,908

7,226

3,318

84.9%

43224200-62720 RHSA Plan

560

960

0.0%

43224200-62800 Workers Comp

981

1,322

100.0%

43225300-62100 Medicare

2,084

1,979

2,020

2.1%

43225300-62200 Benefits-Medical

8,512

8,483

5,520

(2,963)

(34.9%)

4,747

100.0%

43225300-62204 Benefits - Kaiser Medical 43225300-62230 Benefits-Vision

182

181

186

2.8%

43225300-62240 Benefits-Life Insurance

1,012

347

809

462

133.1%

43225300-62250 Benefits-Dental

1,315

1,316

1,420

104

7.9%

43225300-62260 Benefits-EAP

41.2%

43225300-62600 Disability-Long Term

715

711

713

0.3%

43225300-62620 Disability-Short Term

399

397

549

152

38.3%

12,087

15,202

14,303

(899)

(5.9%)

43225300-62680 PERS-ER

220

Measure M Parks Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43225300-62685 PERS- ER UAL

8,138

11,509

20,552

9,043

78.6%

43225300-62720 RHSA Plan

1,800

0.0%

43225300-62800 Workers Comp

1,362

834

2,640

1,806

216.5%

TOTAL-Benefits

54,971

71,485

87,987

16,502

23.1%

43224200-80010 Services - Info Tech

3,700

3,367

(333)

(9.0%)

43224200-80050 Services - Gen Liab ISF

11,900

100.0%

43225300-80010 Services - Info Tech

13,200

13,142

(58)

(0.4%)

43225300-80050 Services - Gen Liab ISF

22,200

100.0%

TOTAL-ISF Charges

16,900

50,609

33,709

199.5%

43224200-63143 Communication-Phone

720

0.0%

7,200

0.0%

43224200-63300 Uniform Purchase

43224200-63200 Liability Ins Premium

1,050

0.0%

43224200-65210 Repair & Maintenance

2,000

(2,000)

(100.0%)

43224200-66210 Special Dept Expense

15,317

60,000

0.0%

43225300-63200 Liability Ins Premium

6,900

0.0%

43225300-66266 Other Exp-Special Events

171,567

150,000

0.0%

TOTAL-Services & Supplies

200,984

213,770

211,770

(2,000)

(0.9%)

43224200-81540 Capital Asset-Equipment

28,413

30,000

100.0%

TOTAL-Capital Outlay

28,413

30,000

100.0%

43225300-64000 Contract - Outside Services

5,600

0.0%

TOTAL-Prof Contracts

5,600

0.0%

96,850

0.0%

30,000

100.0%

TOTAL-Transfer Out

96,850

30,000

100.0%

TOTAL Revenues

703,323

732,900

690,780

(42,120)

(5.7%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

553,560 149,763

496,006 236,894

648,711 42,069

152,705 (194,825)

30.8% (82.2%)

43224200-77110 T-Out CIP-Government 43224200-77111 T-Out to Non Capital Project

221

Enhanced Local Fire Protection Tax Act (Measure H) Fund

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

43243400-50136 Sales Tax Measure H-Fire Rev

2,562,240

3,300,000

3,653,000

353,000

10.7%

TOTAL-Sales Tax

2,562,240

3,300,000

3,653,000

353,000

10.7%

43243400-50079 Interest Income-Allocated

25,119

50,000

53,500

3,500

7.0%

43243400-50082 FMV - Unrealized Gain/Loss

2,200

0.0%

43243400-50085 Interest Income - Dedicated

6,915

0.0%

TOTAL-Interest & Rents

34,234

50,000

53,500

3,500

7.0%

43243400-61000 Salaries

67,667

476,776

408,643

(68,133)

(14.3%)

43243400-61155 Overtime

Acct Number

$ Change

% Change

230,732

350,000

0.0%

43243400-61400 Court Time

2,000

100.0%

43243400-61500 Acting Pay

2,000

100.0%

43243400-61839 FLSA OT

2,000

100.0%

43243400-61842 Shift Diff (5%)

5,000

100.0%

298,399

826,776

769,643

(57,133)

(6.9%)

4,320

0.0%

43243400-62100 Medicare

4,293

6,588

5,540

(1,048)

(15.9%)

43243400-62200 Benefits-Medical

12,344

58,936

5,520

(53,416)

(90.6%)

47,469

100.0%

43243400-62230 Benefits-Vision

120

484

496

2.5%

43243400-62240 Benefits-Life Insurance

154

924

100.0%

43243400-62250 Benefits-Dental

863

3,508

3,788

280

8.0%

43243400-62260 Benefits-EAP

136

192

41.2%

1,538

100.0%

4,552

66,700

53,332

(13,368)

(20.0%)

43243400-62685 PERS- ER UAL

97,500

95,852

(1,648)

(1.7%)

43243400-62720 RHSA Plan

891

4,800

100.0%

43243400-62800 Workers Comp

3,245

37,732

37,236

(496)

(1.3%)

TOTAL-Benefits

26,602

275,904

261,007

(14,897)

(5.4%)

43243400-80010 Services - Info Tech

16,835

100.0%

43243400-80050 Services - Gen Liab ISF

59,300

100.0%

TOTAL-ISF Charges

76,135

100.0%

TOTAL-Salaries 43243400-61831 Uniform Allowance

43243400-62204 Benefits - Kaiser Medical

43243400-62620 Disability-Short Term 43243400-62680 PERS-ER

43243400-63120 Equipment Small Office & Tool

14,000

0.0%

43243400-63300 Uniform Purchase

13,500

78,500

65,000

481.5%

43243400-63610 Travel and Training

69,500

0.0%

43243400-63880 Administration Fee - Tax

32,161

40,000

47,000

7,000

17.5%

43243400-63900 Recruitment

3,500

0.0%

TOTAL-Services & Supplies

32,161

140,500

212,500

72,000

51.2%

222

Enhanced Local Fire Protection Tax Act (Measure H) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43243400-81540 Capital Asset-Equipment

75,000

94,000

19,000

25.3%

43243400-81550 Capital Asset-Vehicles

800,000

100.0%

TOTAL-Capital Outlay

75,000

894,000

819,000

1092.0%

43243400-77110 T-Out CIP-Government

850,000

100.0%

TOTAL-Transfer Out

850,000

100.0%

TOTAL Revenues

2,596,474

3,350,000

3,706,500

356,500

10.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

357,162 2,239,312

1,318,180 2,031,820

3,063,285 1,745,105 643,215 (1,388,605)

132.4% (68.3%)

223

Measure M Fire Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

43253400-50249 Measure M Fire Property Tax

819,758

804,000

860,000

56,000

7.0%

TOTAL-Property Tax

819,758

804,000

860,000

56,000

7.0%

43253400-50079 Interest Income-Allocated

15,842

6,900

7,400

500

7.2%

43253400-50082 FMV - Unrealized Gain/Loss

2,900

0.0%

TOTAL-Interest & Rents

18,742

6,900

7,400

500

7.2%

43253400-63880 Administration Fee - Tax

6,989

7,500

8,000

500

6.7%

TOTAL-Services & Supplies

6,989

7,500

8,000

500

6.7%

43253400-68020 Reimb to Fire

765,700

965,700

932,749

(32,951)

(3.4%)

TOTAL-Reimb to Other Funds

765,700

965,700

932,749

(32,951)

(3.4%)

TOTAL Revenues

838,499

810,900

867,400

56,500

7.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

772,689 65,810

973,200 (162,300)

940,749 (73,349)

(32,451) 88,951

(3.3%) (54.8%)

224

Measure M Traffic Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43274120-50079 Interest Income-Allocated

49,939

50,000

53,500

3,500

7.0%

43274120-50082 FMV - Unrealized Gain/Loss

10,500

0.0%

TOTAL-Interest & Rents

60,439

50,000

53,500

3,500

7.0%

1,600,000

100.0%

43274120-50253 Measure M Streets Allocation

665,869

0.0%

TOTAL-Intergovernmental

665,869

1,600,000

100.0%

43274120-64000 Contract - Outside Services

32,108

47,000

48,086

1,086

2.3%

TOTAL-Prof Contracts

32,108

47,000

48,086

1,086

2.3%

43274120-77110 T-Out CIP-Government

299,540

795,000

1,600,000

805,000

101.3%

43274120-50252 Measr M SCTCA Fundng Agreemnt

43274120-77111 T-Out to Non Capital Project

300,000

(300,000)

(100.0%)

299,540

1,095,000

1,600,000

505,000

46.1%

TOTAL Revenues

726,308

50,000

1,653,500

1,603,500

3207.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

331,649 1,142,000 394,659 (1,092,000)

1,648,086 5,414

506,086 1,097,414

44.3% (100.5%)

TOTAL-Transfer Out

225

Go Sonoma (Measure DD) Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43284120-50079 Interest Income-Allocated

3,800

100.0%

TOTAL-Interest & Rents

3,800

100.0%

43284120-50254 Go Sonoma Revenue

752,023

739,400

(12,623)

(1.7%)

TOTAL-Intergovernmental

752,023

739,400

(12,623)

(1.7%)

43284120-64000 Contract - Outside Services

50,000

(50,000)

(100.0%)

TOTAL-Prof Contracts

50,000

(50,000)

(100.0%)

43284120-77110 T-Out CIP-Government

700,000

(700,000)

(100.0%)

TOTAL-Transfer Out

700,000

(700,000)

(100.0%)

TOTAL Revenues

752,023

743,200

(8,823)

(1.2%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

750,000 2,023

743,200

(750,000) 741,177

(100.0%) 36637.5%

226

Asset Forfeiture - Federal Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43303200-50079 Interest Income-Allocated

0.0%

TOTAL-Interest & Rents

0.0%

TOTAL Revenues

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

0.0% 0.0%

227

Asset Forfeiture - State Fund Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

43353200-50079 Interest Income-Allocated

880

800

900

100

12.5%

43353200-50082 FMV - Unrealized Gain/Loss

200

0.0%

TOTAL-Interest & Rents

1,080

800

900

100

12.5%

TOTAL Revenues

1,080

800

900

100

12.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,080

800

900

100

0.0% 12.5%

228

Spay and Neuter Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

43505130-52200 Chg Srvs-Spay & Nueter

25,585

3,000

30,000

27,000

900.0%

TOTAL-Charges for Services

25,585

3,000

30,000

27,000

900.0%

43505130-50074 Fines & Forfeitures State Fee

1,000

(1,000)

(100.0%)

TOTAL-Fines & Penalties

1,000

(1,000)

(100.0%)

43505130-50335 Donations Revenue

18,000

30,000

12,000

66.7%

TOTAL-Donations Rev

18,000

30,000

12,000

66.7%

43505130-50079 Interest Income-Allocated

191

100

0.0%

TOTAL-Interest & Rents

191

100

0.0%

43505130-66210 Special Dept Expense

13,053

15,250

15,000

(250)

(1.6%)

TOTAL-Services & Supplies

13,053

15,250

15,000

(250)

(1.6%)

43505130-64000 Contract - Outside Services

10,780

10,000

15,000

5,000

50.0%

TOTAL-Prof Contracts

10,780

10,000

15,000

5,000

50.0%

TOTAL Revenues

25,776

22,100

60,100

38,000

171.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

23,833 1,943

25,250 (3,150)

30,000 30,100

4,750 33,250

18.8% (1055.6%)

229

Refuse Road Impact Fee Fund (closed)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

44154120-50079 Interest Income-Allocated

0.0%

TOTAL-Interest & Rents

0.0%

TOTAL Revenues

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

0.0% 0.0%

230

Gas Tax Highway Users Tax Account (HUTA) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

44204120-50079 Interest Income-Allocated

126,655

106,100

113,500

7,400

7.0%

44204120-50082 FMV - Unrealized Gain/Loss

24,800

0.0%

TOTAL-Interest & Rents

151,455

106,100

113,500

7,400

7.0%

44204120-50120 Gas Tax-HUTA-2107

363,283

382,894

385,274

2,380

0.6%

44204120-50121 Gas Tax-HUTA-2107.5

6,000

0.0%

44204120-50122 Gas Tax-HUTA-2106

179,909

180,699

188,463

7,764

4.3%

44204120-50123 Gas Tax-HUTA-2105

273,876

280,555

288,114

7,559

2.7%

44204120-50124 Gas Tax-HUTA-2103

421,081

401,069

430,868

29,799

7.4%

1,244,149

1,251,217

1,298,719

47,502

3.8%

237

66,523

71,575

5,052

7.6%

TOTAL-Intergovernmental 44204120-61000 Salaries 44204120-61175 Off Salary Pay

0.0%

44204120-61220 Admin Leave Payout

644

1,780

1,136

176.4%

246

67,167

73,355

6,188

9.2%

TOTAL-Salaries 44204120-62100 Medicare

933

1,026

10.0%

44204120-62200 Benefits-Medical

7,367

(7,367)

(100.0%)

44204120-62209 Benefits - Sutter Medical

14,241

100.0%

44204120-62230 Benefits-Vision

1.6%

44204120-62240 Benefits-Life Insurance

115

0.0%

44204120-62250 Benefits-Dental

438

474

8.2%

44204120-62260 Benefits-EAP

41.2%

44204120-62600 Disability-Long Term

346

372

7.5%

44204120-62620 Disability-Short Term

193

287

48.7%

44204120-62680 PERS-ER

7,398

7,473

1.0%

44204120-62685 PERS- ER UAL

5,601

10,737

5,136

91.7%

44204120-62720 RHSA Plan

600

0.0%

44204120-62800 Workers Comp

405

498

23.0%

TOTAL-Benefits

23,474

35,909

12,435

53.0%

44204120-80010 Services - Info Tech

4,400

4,381

(19)

(0.4%)

44204120-80050 Services - Gen Liab ISF

7,400

100.0%

TOTAL-ISF Charges

4,400

11,781

7,381

167.8%

44204120-64000 Contract - Outside Services

61,514

120,000

135,000

15,000

12.5%

TOTAL-Prof Contracts

61,514

120,000

135,000

15,000

12.5%

44204120-77110 T-Out CIP-Government

443,504

3,424,000

- (3,424,000)

(100.0%)

TOTAL-Transfer Out

443,504

3,424,000

- (3,424,000)

(100.0%)

1,395,604

1,357,317

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

505,346 3,639,041 890,257 (2,281,724)

231

1,412,219

54,902

4.0%

256,045 (3,382,996) 1,156,174 3,437,898

(93.0%) (150.7%)

Gas Tax Road Maintenance & Rehabilitation Act (RMRA) SB1 Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

44254120-50079 Interest Income-Allocated

75,423

75,200

75,000

(200)

(0.3%)

44254120-50082 FMV - Unrealized Gain/Loss

14,700

0.0%

TOTAL-Interest & Rents

90,123

75,200

75,000

(200)

(0.3%)

44254120-50133 Gas Tax-RMRA SBI 2031

1,202,685

1,156,308

1,236,595

80,287

6.9%

TOTAL-Intergovernmental

1,202,685

1,156,308

1,236,595

80,287

6.9%

44254120-77110 T-Out CIP-Government

1,461,426

2,750,000

- (2,750,000)

(100.0%)

TOTAL-Transfer Out

1,461,426

2,750,000

TOTAL Revenues

1,292,808

1,231,508

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,461,426 2,750,000 (168,618) (1,518,492)

44254120-77111 T-Out to Non Capital Project

232

250,000

100.0%

250,000 (2,500,000)

(90.9%)

1,311,595

80,087

6.5%

250,000 (2,500,000) 1,061,595 2,580,087

(90.9%) (169.9%)

University District Specific Plan (UDSP) Regional Traffic Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

44402000-52600 UDSP Regional Traffic Fee

126,000

(126,000)

(100.0%)

TOTAL-Licenses & Permits

126,000

(126,000)

(100.0%)

44402000-66210 Special Dept Expense

126,000

(126,000)

(100.0%)

TOTAL-Services & Supplies

126,000

(126,000)

(100.0%)

TOTAL Revenues

126,000

(126,000)

(100.0%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

126,000 -

(126,000) -

(100.0%) 0.0%

233

Community Services Facility Fee Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

45105300-50312 Capital Facility Fee

40,339

36,000

41,000

5,000

13.9%

TOTAL-Charges for Services

40,339

36,000

41,000

5,000

13.9%

45105300-50079 Interest Income-Allocated

2,555

2,500

2,700

200

8.0%

45105300-50082 FMV - Unrealized Gain/Loss

600

0.0%

TOTAL-Interest & Rents

3,155

2,500

2,700

200

8.0%

45105300-63120 Equipment Small Office & Tool

20,848

0.0%

45105300-65210 Repair & Maintenance

3,413

10,000

0.0%

TOTAL-Services & Supplies

24,261

10,000

0.0%

45105300-77110 T-Out CIP-Government

6,343

0.0%

100,000

100.0%

6,343

100,000

100.0%

45105300-77111 T-Out to Non Capital Project TOTAL-Transfer Out TOTAL Revenues

43,495

38,500

43,700

5,200

13.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

30,604 12,891

10,000 28,500

110,000 (66,300)

100,000 (94,800)

1000.0% (332.6%)

234

Performing Arts Center (PAC) Facility Capital Reserve Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

45205200-50312 Capital Facility Fee

45,742

35,000

45,000

10,000

28.6%

TOTAL-Charges for Services

45,742

35,000

45,000

10,000

28.6%

45205200-50079 Interest Income-Allocated

6,229

5,600

6,000

400

7.1%

45205200-50082 FMV - Unrealized Gain/Loss

1,300

0.0%

TOTAL-Interest & Rents

7,529

5,600

6,000

400

7.1%

45205200-65210 Repair & Maintenance

12,500

0.0%

TOTAL-Services & Supplies

12,500

0.0%

45205200-77110 T-Out CIP-Government

18,753

0.0%

TOTAL-Transfer Out

18,753

0.0%

TOTAL Revenues

53,271

40,600

51,000

10,400

25.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

18,753 34,518

12,500 28,100

12,500 38,500

10,400

0.0% 37.0%

235

Sports Center Facility Capital Reserve Fund Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

45305500-50312 Capital Facility Fee

77,651

84,000

75,000

(9,000)

(10.7%)

TOTAL-Charges for Services

77,651

84,000

75,000

(9,000)

(10.7%)

45305500-50079 Interest Income-Allocated

7,403

6,200

6,600

400

6.5%

45305500-50082 FMV - Unrealized Gain/Loss

1,400

0.0%

TOTAL-Interest & Rents

8,803

6,200

6,600

400

6.5%

12,000

100.0%

45305500-63250 Lease-Equipment

18,475

0.0%

45305500-65210 Repair & Maintenance

11,693

13,500

14,175

675

5.0%

TOTAL-Services & Supplies

30,168

13,500

26,175

12,675

93.9%

45305500-81540 Capital Asset-Equipment

95,000

100.0%

TOTAL-Capital Outlay

95,000

100.0%

45305500-63120 Equipment Small Office & Tool

TOTAL Revenues

86,455

90,200

81,600

(8,600)

(9.5%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

30,168 56,287

13,500 76,700

121,175 (39,575)

107,675 (116,275)

797.6% (151.6%)

236

Sunrise Park Fee Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

45405700-50188 Sunrise Park Fee

82,498

50,000

83,000

33,000

66.0%

TOTAL-Charges for Services

82,498

50,000

83,000

33,000

66.0%

45405700-50079 Interest Income-Allocated

7,348

9,700

10,400

700

7.2%

45405700-50082 FMV - Unrealized Gain/Loss

2,000

0.0%

TOTAL-Interest & Rents

9,348

9,700

10,400

700

7.2%

45405700-65210 Repair & Maintenance

10,000

100.0%

TOTAL-Services & Supplies

10,000

100.0%

45405700-64000 Contract - Outside Services

10,000

100.0%

TOTAL-Prof Contracts

10,000

100.0%

TOTAL Revenues

91,846

59,700

93,400

33,700

56.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

91,846

59,700

20,000 73,400

20,000 13,700

100.0% 22.9%

237

Senior Center Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

45505400-50335 Donations Revenue

750

0.0%

TOTAL-Donations Rev

750

0.0%

45505400-50079 Interest Income-Allocated

5,412

4,800

5,100

300

6.3%

45505400-50082 FMV- Unrealized Gain/Loss

1,200

0.0%

TOTAL-Interest & Rents

6,612

4,800

5,100

300

6.3%

45505400-41000 T-In General Fund

100,000

0.0%

TOTAL-Transfer In

100,000

0.0%

45505400-63230 Excursions

294

6,000

0.0%

45505400-63320 Special Events

881

9,000

0.0%

45505400-66210 Special Dept Expense TOTAL-Services & Supplies

2,000

0.0%

1,175

17,000

0.0%

TOTAL Revenues

107,362

4,800

5,100

300

6.3%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,175 106,187

17,000 (12,200)

17,000 (11,900)

300

0.0% (2.5%)

238

CalHome Housing Loans Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

57102100-50079 Interest Income-Allocated

9,298

8,400

9,000

600

7.1%

57102100-50082 FMV- Unrealized Gain/Loss

1,900

0.0%

57102100-50085 Interest Income - Dedicated

9,729

0.0%

TOTAL-Interest & Rents

20,927

8,400

9,000

600

7.1%

TOTAL Revenues

20,927

8,400

9,000

600

7.1%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

20,927

8,400

9,000

600

0.0% 7.1%

239

Redevelopment Agency Housing Program Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

57202100-50079 Interest Income-Allocated

25,785

25,700

27,500

1,800

7.0%

57202100-50082 FMV- Unrealized Gain/Loss

5,300

0.0%

57202100-50085 Interest Income - Dedicated

32,587

0.0%

TOTAL-Interest & Rents

63,672

25,700

27,500

1,800

7.0%

57202100-50339 Other Revenue - Misc

5,831

0.0%

TOTAL-Other Revenue

5,831

0.0%

57202100-62260 Benefits-EAP

0.0%

57202100-62800 Workers Comp

(4)

0.0%

TOTAL-Benefits

0.0%

57202100-63143 Communication-Phone

239

0.0%

TOTAL-Services & Supplies

239

0.0%

57202100-64000 Contract - Outside Services

108,458

0.0%

57202100-64030 Professional Legal Fees

11,980

15,000

30,000

15,000

100.0%

TOTAL-Prof Contracts

120,438

15,000

30,000

15,000

100.0%

TOTAL Revenues

69,503

25,700

27,500

1,800

7.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

120,686 (51,183)

15,000 10,700

30,000 (2,500)

15,000 (13,200)

100.0% (123.4%)

240

GRATON CASINO FUNDS The Federated Indians of Graton Rancheria (FIGR) and the City of Rohnert Park entered into a Memorandum of Understanding (MOU) under which the City receives special revenue funds to mitigate impacts associated with the Graton Resort & Casino and to support community enrichment programs that improve the environment, health, safety, and general welfare of residents. The City also entered into a Joint Exercise of Powers Agreement with FIGR for the maintenance of Wilfred Avenue west of the City’s 2002 boundary. The original MOU became effective October 14, 2003, and was restated on April 17, 2013; a second restated MOU became effective June 27, 2023, which amended, replaced, and terminated the prior agreements. Casino Mitigation Fund (4600) - Accounts for recurring contributions and related activities to mitigate the impacts of FIGR’s gaming facility, such as traffic, law enforcement, special enforcement activities, problem gambling, storm water, public services, and other impacts pursuant to Section 2.1 of the MOU between FIGR and the City of Rohnert Park. Casino Supplemental Fund (4601) - Accounts for recurring contributions received from the Federated Indians of Graton Rancheria (FIGR) to mitigate impacts of the Tribe’s gaming facility not fully addressed by the Casino Mitigation Fund. Remaining funds may be used for the benefit and development of the community, including but not limited to the development of affordable housing, pursuant to Section 2.2.1 of the Memorandum of Understanding (MOU) between FIGR and the City of Rohnert Park. The fund also accounts for contributions related to the implementation of traffic circulation improvements within the City and in the vicinity of the Reservation pursuant to Section 4.3.1 of the MOU. The final contribution payment for traffic circulation-specific funds was received on October 1, 2025. Casino Neighborhood Upgrade and Workforce Housing Fund (4607) - Accounts for recurring contributions and related activities supporting the City’s Neighborhood Upgrade and Workforce Housing programs pursuant to Section 2.2.2 of the Memorandum of Understanding (MOU) between the Federated Indians of Graton Rancheria (FIGR) and the City of Rohnert Park. The City must submit a proposed use of funds to FIGR on or about March 1 of each year. Final approval of use of funds rests with the City; however, Workforce Housing programs located within a one-mile radius of the gaming facility require FIGR approval. Casino Mitigation Wilfred Maintenance Fund (4655) - Accounts for contributions received pursuant to Section 6.6 of the Joint Exercise of Powers Agreement (JEPA) between the Federated Indians of Graton Rancheria (FIGR) and the City of Rohnert Park for maintenance of Wilfred Avenue associated with mitigation measures related to the roadway widening project. Other Casino Funds - The other remaining Casino funds are not included in the current Memorandum of Understanding. These funds have been closed out during Fiscal Year 2025-2026.

241

FUND BALANCE SUMMARY Graton Casino Funds

Fund

Description

4600 Casino Mitigation 4601 Casino Supplemental 4607 Neighborhood Upgrade Workforce Housing 4631 Casino Public Safety Building 4655 Wilfred Main- Wilfred JEPA 6.6.2 4658 Casino School Charity 4659 Casino Tribe Charity

Estimated Beginning Fund Balance 3,910,594 3,494,948 3,710,036 1,761,180 -

242

FY26-27 Adopted Revenue 4,630,400 7,454,700 1,553,200 561,200 -

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 5,526,725 5,309,250 1,200,000 523,634 -

3,014,269 5,640,398 4,063,236 1,798,746 -

Graton Mitigation Fund FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

46006000-50335 Donations Revenue

4,378,722

4,477,200

4,534,100

56,900

1.3%

TOTAL-Donations Rev

4,378,722

4,477,200

4,534,100

56,900

1.3%

46006000-50079 Interest Income-Allocated

113,006

90,000

96,300

6,300

7.0%

46006000-50082 FMV- Unrealized Gain/Loss

23,200

0.0%

TOTAL-Interest & Rents

136,206

90,000

96,300

6,300

7.0%

46006000-61000 Salaries

2,613,571

2,373,978

2,285,598

(88,380)

(3.7%)

6,458

24,000

0.0%

279,815

287,000

295,610

8,610

3.0%

0.0%

46006000-61200 Supplemental Earnings

14,062

0.0%

46006000-61219 Annual Leave Payout

7,304

0.0%

46006000-61220 Admin Leave Payout

372

6,633

5,400

(1,233)

(18.6%)

31,742

36,388

42,280

5,892

16.2%

46006000-61400 Court Time

137

1,195

100.0%

46006000-61500 Acting Pay

3,045

3,951

100.0%

46006000-61550 Stand-By Weekends

10,185

11,000

(11,000)

(100.0%)

46006000-61551 Stand-By Weekday

15,818

14,000

(14,000)

(100.0%)

46006000-61700 POST

41,721

52,935

60,258

7,323

13.8%

46006000-61839 FLSA OT

8,423

9,064

100.0%

Acct Number

Description

46006000-61100 Part Time 1000Hr 46006000-61155 Overtime 46006000-61175 Off Salary Pay

46006000-61300 Stipend Pay

46006000-61842 Shift Diff (5%)

$ Change

% Change

6,041

6,530

100.0%

3,038,772

2,805,934

2,733,886

(72,048)

(2.6%)

46006000-61831 Uniform Allowance

7,050

8,878

9,180

302

3.4%

46006000-61837 Allowance Auto

4,462

5,809

4,784

(1,025)

(17.6%)

TOTAL-Salaries

46006000-62100 Medicare

41,810

45,891

38,472

(7,419)

(16.2%)

46006000-62200 Benefits-Medical

307,390

253,213

18,437

(234,776)

(92.7%)

275,698

100.0%

46006000-62204 Benefits - Kaiser Medical

102,057

100.0%

46006000-62230 Benefits-Vision

46006000-62209 Benefits - Sutter Medical

3,323

2,754

2,820

2.4%

46006000-62240 Benefits-Life Insurance

19,346

5,573

5,439

(134)

(2.4%)

46006000-62250 Benefits-Dental

24,066

20,055

21,533

1,478

7.4%

46006000-62260 Benefits-EAP

1,598

777

1,092

315

40.5%

46006000-62600 Disability-Long Term

9,078

6,808

5,768

(1,040)

(15.3%)

46006000-62620 Disability-Short Term

7,611

8,248

10,350

2,102

25.5%

46006000-62640 Unemployment

2,200

0.0%

46006000-62680 PERS-ER

345,588

311,499

308,841

(2,658)

(0.9%)

46006000-62685 PERS- ER UAL

231,261

328,578

457,706

129,128

39.3%

46006000-62720 RHSA Plan

30,869

26,205

24,888

(1,317)

(5.0%)

46006000-62800 Workers Comp

131,148

100,490

126,923

26,433

26.3%

1,166,798

1,124,778

1,413,988

289,210

25.7%

TOTAL-Benefits

243

Graton Mitigation Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46006000-80010 Services - Info Tech

135,200

145,099

9,899

7.3%

46006000-80020 Services - Fleet

22,000

4,352

(17,648)

(80.2%)

46006000-80050 Services - Gen Liab ISF

354,600

100.0%

TOTAL-ISF Charges

157,200

504,051

346,851

220.6%

425

0.0%

46006000-63610 Travel and Training 46006000-65130 Fuel

4,864

4,800

100.0%

46006000-65320 Utility-Water and Sewer

520,000

100.0%

46006000-66210 Special Dept Expense

20,000

100.0%

5,289

544,800

100.0%

46006000-64000 Contract - Outside Services

153,279

210,000

140,000

(70,000)

(33.3%)

46006000-64016 Contracts-Problem Gambling

150,000

0.0%

46006000-64019 Contracts - Stormwater

60,000

40,000

(20,000)

(33.3%)

153,279

420,000

330,000

(90,000)

(21.4%)

TOTAL Revenues

4,514,928

4,567,200

4,630,400

63,200

1.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

4,364,139 150,789

4,507,912 59,288

5,526,725 (896,325)

1,018,813 (955,613)

22.6% (1611.8%)

TOTAL-Services & Supplies

TOTAL-Prof Contracts

244

Graton Supplemental Fund FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

46016000-50335 Donations Revenue

7,178,941

7,340,000

7,433,700

93,700

1.3%

TOTAL-Donations Rev

7,178,941

7,340,000

7,433,700

93,700

1.3%

46016000-50079 Interest Income-Allocated

679,201

475,000

21,000

(454,000)

(95.6%)

46016000-50082 FMV- Unrealized Gain/Loss

140,800

0.0%

TOTAL-Interest & Rents

820,001

475,000

21,000

(454,000)

(95.6%)

46016000-50246 Graton Traffic Improvements

1,287,991

1,288,000

- (1,288,000)

(100.0%)

TOTAL-Other Revenue

1,287,991

1,288,000

- (1,288,000)

(100.0%)

46016000-64000 Contract - Outside Services

14,940

0.0%

TOTAL-Prof Contracts

14,940

0.0%

46016000-71000 T-Out General Fund

6,279,069

4,337,918

5,309,250

971,332

22.4%

46016000-77108 T-Out to Casino Infrastructure

3,206,747

16,682,419

- (16,682,419)

(100.0%)

46016000-77110 T-Out CIP-Government

354,101

0.0%

46016000-77111 T-Out to Non Capital Project

75,553

0.0%

TOTAL-Transfer Out

9,915,471

21,020,337

5,309,250 (15,711,087)

(74.7%)

TOTAL Revenues

9,286,933

9,103,000

7,454,700 (1,648,300)

(18.1%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

9,930,411 21,020,337 (643,478) (11,917,337)

5,309,250 (15,711,087) 2,145,450 14,062,787

(74.7%) (118.0%)

Acct Number

Description

245

$ Change

% Change

Graton Neighborhood Upgrade / Workforce Housing Fund FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

46076000-50335 Donations Revenue

1,437,951

1,470,300

1,489,000

18,700

1.3%

TOTAL-Donations Rev

1,437,951

1,470,300

1,489,000

18,700

1.3%

46076000-50079 Interest Income-Allocated

89,728

60,000

64,200

4,200

7.0%

46076000-50082 FMV- Unrealized Gain/Loss

17,000

0.0%

TOTAL-Interest & Rents

106,728

60,000

64,200

4,200

7.0%

46076000-77110 T-Out CIP-Government

489,593

1,200,000

100.0%

TOTAL-Transfer Out

489,593

1,200,000

100.0%

TOTAL Revenues

1,544,678

1,530,300

1,553,200

22,900

1.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

489,593 1,055,085

1,530,300

1,200,000 1,200,000 353,200 (1,177,100)

100.0% (76.9%)

Acct Number

Description

246

$ Change

% Change

Graton Public Safety Building Fund (closed)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46316000-77109 T-Out to Gen Fund Funding

39,325

(39,325)

(100.0%)

TOTAL-Transfer Out

39,325

(39,325)

(100.0%)

TOTAL Revenues

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

39,325 (39,325)

(39,325) 39,325

(100.0%) (100.0%)

247

Graton Joint Exercise of Powers Agreement (JEPA) Wilfred Avenue Widening Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46556000-50335 Donations Revenue

501,218

500,000

531,800

31,800

6.4%

TOTAL-Donations Rev

501,218

500,000

531,800

31,800

6.4%

46556000-50079 Interest Income-Allocated

38,033

27,500

29,400

1,900

6.9%

46556000-50082 FMV- Unrealized Gain/Loss

7,900

0.0%

TOTAL-Interest & Rents

45,933

27,500

29,400

1,900

6.9%

46556000-61000 Salaries

58,772

63,641

150,359

86,718

136.3%

46556000-61100 Part Time 1000Hr

19,624

24,000

0.0%

46556000-61155 Overtime

150

0.0%

46556000-61175 Off Salary Pay

0.0%

46556000-61220 Admin Leave Payout

169

170

0.6%

46556000-61300 Stipend Pay

1,204

1,200

314

(886)

(73.8%)

46556000-61550 Stand-By Weekends

5,076

6,050

6,100

0.8%

46556000-61551 Stand-By Weekday

4,673

6,330

6,400

1.1%

TOTAL-Salaries

89,349

101,540

187,493

85,953

84.6%

225

342

0.0% 166.2%

46556000-61837 Allowance Auto 46556000-62100 Medicare

1,284

941

2,505

1,564

46556000-62200 Benefits-Medical

6,985

5,537

5,520

(17)

(0.3%)

12,342

100.0%

46556000-62204 Benefits - Kaiser Medical 46556000-62209 Benefits - Sutter Medical

997

100.0%

46556000-62230 Benefits-Vision

142

136

2266.7%

46556000-62240 Benefits-Life Insurance

782

266

520

254

95.5%

46556000-62250 Benefits-Dental

1,089

1,045

2375.0%

46556000-62260 Benefits-EAP

103

186.1%

46556000-62600 Disability-Long Term

362

337

784

447

132.6%

46556000-62620 Disability-Short Term

174

188

603

415

220.7%

5,294

7,210

15,731

8,521

118.2%

46556000-62685 PERS- ER UAL

3,522

5,458

22,601

17,143

314.1%

46556000-62720 RHSA Plan

1,323

1,260

2,580

1,320

104.8%

46556000-62800 Workers Comp

2,653

1,364

4,052

2,688

197.1%

TOTAL-Benefits

22,769

22,989

69,911

46,922

204.1%

46556000-80010 Services - Info Tech

5,100

9,277

4,177

81.9%

46556000-80020 Services - Fleet

5,000

3,109

(1,891)

(37.8%)

46556000-80030 Services - Vehicle Replacement

8,644

100.0%

46556000-80050 Services - Gen Liab ISF

31,800

100.0%

TOTAL-ISF Charges

10,100

52,830

42,730

423.1%

800

0.0%

3,121

3,400

0.0%

46556000-62680 PERS-ER

46556000-63200 Liability Ins Premium 46556000-65130 Fuel

248

Graton Joint Exercise of Powers Agreement (JEPA) Wilfred Avenue Widening Fund

Acct Number

Description

46556000-65310 Utility-Electric

FY 25-26 Original Budget

FY 24-25 Actual -

FY 26-27 Adopted Budget -

$ Change

18,000

% Change

100.0%

46556000-65320 Utility-Water and Sewer

22,000

100.0%

46556000-66210 Special Dept Expense

20,000

100.0%

3,921

3,400

63,400

60,000

1764.7%

TOTAL-Services & Supplies 46556000-64000 Contract - Outside Services

23,571

43,125

150,000

106,875

247.8%

TOTAL-Prof Contracts

23,571

43,125

150,000

106,875

247.8%

TOTAL Revenues

547,151

527,500

561,200

33,700

6.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

139,610 407,541

181,154 346,346

523,634 37,566

342,480 (308,780)

189.1% (89.2%)

249

Graton School Charity Fund (closed)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46586000-63445 Distribution

165,974

(165,974)

(100.0%)

TOTAL-Services & Supplies

165,974

(165,974)

(100.0%)

TOTAL Revenues

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

165,974 (165,974)

(165,974) 165,974

(100.0%) (100.0%)

250

Graton Tribe Charity Fund (closed)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46596000-63445 Distribution

201,141

(10)

(100.0%)

TOTAL-Services & Supplies

201,141

(10)

(100.0%)

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

0.0%

201,141 (201,141)

10 (10)

(10) 10

(100.0%) (100.0%)

251

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252

253

254

255

FUND BALANCE SUMMARY Rohnert Park Foundation Funds

Fund

Description

4609 Rohnert Park Foundation 4610 RPF Toy Drive Donation

Estimated Beginning Fund Balance 2,052,830 -

256

FY26-27 Adopted Revenue 1,621,100 20,000

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 2,926,110 20,000

747,820 -

Rohnert Park Foundation Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46096000-50315 Concessions Non-Taxable

30,393

23,250

0.0%

46096000-50317 Concessions Taxable Sales

36,976

23,250

0.0%

TOTAL-Charges for Services

67,369

46,500

0.0%

46096000-50079 Interest Income-Allocated

122,483

80,000

85,600

5,600

7.0%

46096000-50082 FMV- Unrealized Gain/Loss

22,500

0.0%

TOTAL-Interest & Rents

144,983

80,000

85,600

5,600

7.0%

46096000-50341 Contributions

1,437,951

1,470,300

1,489,000

18,700

1.3%

TOTAL-Other Revenue

1,437,951

1,470,300

1,489,000

18,700

1.3%

46096000-63720 Grants-Small Grants Program

69,703

300,000

100.0%

TOTAL-Grants - Other

69,703

300,000

100.0%

2,000

100.0%

46096000-63140 Advertising 46096000-63335 Other Exps-Concessions

13,858

15,000

19,060

4,060

27.1%

46096000-63395 License & Permit Fees

950

1,500

1,650

150

10.0%

46096000-63415 Bank & Merchant Fees

500

100.0%

46096000-63530 Donations Explorer Program

10,000

0.0%

46096000-63531 Donation Exp GF D1399 NonDept

25,000

100.0%

46096000-63532 Donation Exp GF D4120 Streets

200,000

100.0%

46096000-63533 Donation Exp GF 5130 AS

8,000

100.0%

46096000-63534 Donation Exp GF 5100 Prgrm&Evn

160,000

0.0%

46096000-63535 Donation to GF 5200 PAC

11,500

90,000

87,400

(2,600)

(2.9%)

46096000-63536 Donation Exp to 5300 Com Srvcs

10,000

0.0%

46096000-63537 Donation to GF 4140 Storm

150,000

0.0%

46096000-63538 Donation to D4110 Parks

313,770

315,000

1,230

0.4%

46096000-63539 Donation to D4260 Sustainblty

150,000

(150,000)

(100.0%)

46096000-63540 Donation to D3300 PS ER Prep

40,000

10,000

100.0%

0.0%

30,000

100.0%

46096000-63710 RPF Fee Waiver Program

15,852

20,000

22,000

2,000

10.0%

46096000-63730 Municipal Projects

(6,425)

45,000

100.0%

5,000

100.0%

75,772

920,270

1,100,610

180,340

19.6%

8,000

100.0%

33,262

2,500

10,000

7,500

300.0%

46096000-64040 Audit Acctng & Tax Fee

2,280

2,300

2,500

200

8.7%

TOTAL-Prof Contracts

35,542

4,800

20,500

15,700

327.1%

46096000-63610 Travel and Training 46096000-63705 Utility Box Art Program

46096000-66210 Special Dept Expense TOTAL-Services & Supplies 46096000-64000 Contract - Outside Services 46096000-64030 Professional Legal Fees

257

Rohnert Park Foundation Fund

Acct Number

Description

46096000-77110 T-Out CIP-Government

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

FY 26-27 Adopted Budget

$ Change

% Change

684,885

1,320,000

100.0%

185,000

100.0%

684,885

1,505,000

100.0%

1,650,303

1,596,800

1,621,100

24,300

1.5%

925,070 2,926,110 2,001,040 671,730 (1,305,010) (1,976,740)

216.3% (294.3%)

46096000-77111 T-Out to Non Capital Project TOTAL-Transfer Out

FY 25-26 Original Budget

FY 24-25 Actual

865,902 784,401

258

Rohnert Park Foundation Toy Drive Donation Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

46106000-50338 RPF Donations Toy Drive

20,000

100.0%

TOTAL-Donations Rev

20,000

100.0%

46106000-63337 Toy Drive Expenses

20,000

100.0%

TOTAL-Services & Supplies

20,000

100.0%

TOTAL Revenues

20,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

20,000 -

100.0% 0.0%

259

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260

FUND BALANCE SUMMARY Internal Service Funds

Fund

Description

2110 Information Technology 2120 IT Replacement 2350 General Liability 2430 Vehicle Replacement 2440 Fleet Services

Estimated Beginning Fund Balance 246,859 1,479,189 7,499,033 503,913

261

FY26-27 Adopted Revenue 1,735,497 50,000 4,133,039 2,493,848 502,600

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 1,880,997 3,902,025 1,725,000 802,675

(1,113,800) -

101,359 50,000 596,403 8,267,881 203,838

262

263

264

Information Technology - Internal Service Fund (ISF)

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

21101050-50171 Charges for Services ISF

1,694,700

1,635,141

1,730,997

95,856

5.9%

TOTAL-Charges for Services

1,694,700

1,635,141

1,730,997

95,856

5.9%

21101050-50079 Interest Income-Allocated

14,760

4,200

4,500

300

7.1%

21101050-50082 FMV- Unrealized Gain/Loss

1,600

0.0%

TOTAL-Interest & Rents

16,360

4,200

4,500

300

7.1%

21101050-50339 Other Revenue - Misc

5,088

0.0%

21101050-50351 Prior Year Revenue

2,355

0.0%

TOTAL-Other Revenue

7,442

0.0%

21101050-61000 Salaries

554,807

484,951

569,474

84,523

17.4%

21101050-61100 Part Time 1000Hr

Acct Number

Description

$ Change

% Change

60,105

62,000

(62,000)

(100.0%)

21101050-61155 Overtime

744

434

(434)

(100.0%)

21101050-61175 Off Salary Pay

0.0%

1,139

6,014

6,010

(4)

(0.1%)

(160,300)

100.0%

616,868

553,399

415,184

(138,215)

(25.0%)

21101050-61837 Allowance Auto

6,333

6,834

0.0%

21101050-62100 Medicare

7,787

7,007

8,256

1,249

17.8%

21101050-62200 Benefits-Medical

37,975

37,816

11,040

(26,776)

(70.8%)

57,912

100.0%

484

620

136

28.1%

21101050-62240 Benefits-Life Insurance

3,373

1,155

1,386

231

20.0%

21101050-62250 Benefits-Dental

3,506

3,508

4,735

1,227

35.0%

21101050-62260 Benefits-EAP

254

136

240

104

76.5%

21101050-62600 Disability-Long Term

2,511

2,522

2,961

439

17.4%

21101050-62620 Disability-Short Term

1,400

1,406

2,283

877

62.4%

21101050-62680 PERS-ER

42,577

53,927

62,224

8,297

15.4%

21101050-62685 PERS- ER UAL

28,450

40,826

85,421

44,595

109.2%

21101050-62720 RHSA Plan

4,800

6,000

1,200

25.0%

21101050-62800 Workers Comp

6,333

3,286

5,514

2,228

67.8%

21101050-61220 Admin Leave Payout 21101050-62998 Salary Savings TOTAL-Salaries

21101050-62204 Benefits - Kaiser Medical 21101050-62230 Benefits-Vision

21101050-62990 GASB 68 Pension Plan Exp

127,296

0.0%

TOTAL-Benefits

273,079

163,707

255,426

91,719

56.0%

21101050-80020 Services - Fleet

5,000

4,352

(648)

(13.0%)

21101050-80030 Services - Vehicle Replacement

3,935

0.0%

21101050-80050 Services - Gen Liab ISF

51,100

74,100

23,000

45.0%

TOTAL-ISF Charges

60,035

82,387

22,352

37.2%

265

Information Technology - Internal Service Fund (ISF)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

21101050-63100 Postage & Shipping

200

500

300

150.0%

21101050-63110 Office Expense

500

0.0%

107,019

35,300

32,000

(3,300)

(9.3%)

3,093

5,000

4,600

(400)

(8.0%)

1,200

100.0%

21101050-63145 Internet & Broadband

155,034

225,500

220,000

(5,500)

(2.4%)

21101050-63160 Software Lic. & Subscriptions

191,283

222,300

109,000

(113,300)

(51.0%)

21101050-63161 Software SaaS Cloud Based

167,000

100.0%

21101050-63162 Software-Security

176,880

258,300

207,250

(51,050)

(19.8%)

21101050-63250 Lease-Equipment

108,435

84,200

74,000

(10,200)

(12.1%)

21101050-63310 Dues & Subscriptions

15,085

7,400

2,500

(4,900)

(66.2%)

21101050-63610 Travel and Training

20,038

28,000

11,500

(16,500)

(58.9%)

21101050-63120 Equipment Small Office & Tool 21101050-63143 Communication-Phone 21101050-63144 Communications - Routers

21101050-65120 Repair & Maint Vehicles 21101050-65130 Fuel 21101050-65210 Repair & Maintenance

5,500

0.0%

381

400

0.0%

27,969

48,100

43,500

(4,600)

(9.6%)

21101050-66210 Special Dept Expense

1,000

0.0%

TOTAL-Services & Supplies

805,335

921,700

880,450

(41,250)

(4.5%)

21101050-66299 Capital Outlay

40,652

92,000

100.0%

10,000

50,000

40,000

400.0%

TOTAL-Capital Outlay

40,652

10,000

142,000

132,000

1320.0%

21101050-64000 Contract - Outside Services

62,812

57,500

55,550

(1,950)

(3.4%)

TOTAL-Prof Contracts

62,812

57,500

55,550

(1,950)

(3.4%)

50,000

100.0%

21101050-77110 T-Out CIP-Government

8,947

0.0%

TOTAL-Transfer Out

8,947

50,000

100.0%

TOTAL Revenues

1,718,502

1,639,341

1,735,497

96,156

5.9%

TOTAL Expenses Net Increase (Decrease) Fund Balance

1,807,693 (89,190)

1,766,341 (127,000)

1,880,997 (145,500)

114,656 (18,500)

6.5% 14.6%

21101050-81540 Capital Asset-Equipment

21101050-72120 T-Out Technology Replacement

266

Information Technology Replacement - Internal Service Fund (ISF)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

21201050-42110 T-In Information Technology

50,000

100.0%

TOTAL-Transfer In

50,000

100.0%

TOTAL Revenues

50,000

100.0%

TOTAL Expenses Net Increase (Decrease) Fund Balance

50,000

0.0% 100.0%

267

GENERAL LIABILITY RISK MANAGEMENT This Internal Service Fund was established to finance, administer, and account for the City's liability exposures, including general and automobile liability claims. It also covers the costs of Risk Management operations, claims payments, and legal defense. Revenues for this fund are derived from charges for services from other operating funds.

268

General Liability/Risk Management - Internal Service Fund (ISF)

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

23501700-50171 Charges for Services ISF

3,397,016

4,069,039

672,023

19.8%

TOTAL-Charges for Services

3,397,016

4,069,039

672,023

19.8%

23501700-50079 Interest Income-Allocated

60,500

100.0%

TOTAL-Interest & Rents

60,500

100.0%

23501700-50151 Grants - Other

3,500

100.0%

TOTAL-Other Grant Revenue

3,500

100.0%

23501700-41000 T-In General Fund

500,000

0.0%

TOTAL-Transfer In

500,000

0.0%

23501700-63201 General Liability Premium

1,835,316

1,893,620

58,304

3.2%

23501700-63202 General Liab - CIRA Grant Exp

3,500

100.0%

23501700-63203 General Liab Self Insur'd Loss

700,000

600,335

(99,665)

(14.2%)

23501700-63204 General Liab Minor Claim Damag

150,000

175,000

25,000

16.7%

23501700-63205 Gen Liab Fleet Exp

20,000

100.0%

23501700-63215 Property Program Premium

711,700

975,200

263,500

37.0%

23501700-63217 REMIF Supplemental Assessment

234,370

100.0%

TOTAL-Services & Supplies

3,397,016

3,902,025

505,009

14.9%

TOTAL Revenues

500,000

3,397,016

4,133,039

736,023

21.7%

TOTAL Expenses Net Increase (Decrease) Fund Balance

500,000

3,397,016 -

3,902,025 231,014

505,009 231,014

14.9% 100.0%

269

270

Vehicle & Equipment Replacement - Internal Service Fund (ISF)

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

24304130-50171 Charges for Services ISF

1,240,000

1,561,567

2,116,023

554,456

35.5%

TOTAL-Charges for Services

1,240,000

1,561,567

2,116,023

554,456

35.5%

24304130-50079 Interest Income-Allocated

354,725

240,000

256,800

16,800

7.0%

24304130-50082 FMV- Unrealized Gain/Loss

69,500

0.0%

24304130-50085 Interest Income - Dedicated

16,613

14,250

11,025

(3,225)

(22.6%)

TOTAL-Interest & Rents

440,837

254,250

267,825

13,575

5.3%

24304130-50331 Sale of Property

94,142

0.0%

Acct Number

Description

$ Change

% Change

24304130-55010 Gen Liab-Recovery Revenue

132,714

0.0%

TOTAL-Other Revenue

226,856

0.0%

24304130-41000 T-In General Fund

100,000

0.0%

TOTAL-Transfer In

100,000

0.0%

24304130-50115 Revenue-Intergov't Water Loan

105,000

110,000

5,000

4.8%

TOTAL-Other Financing Uses

105,000

110,000

5,000

4.8%

24304130-67010 Auction Costs

6,017

20,000

100.0%

TOTAL-Services & Supplies

6,017

20,000

100.0%

24304130-71000 T-Out General Fund

821,918

1,438,000

1,515,000

77,000

5.4%

24304130-73420 T-Out Sewer Ops

755,537

695,000

95,000

(600,000)

(86.3%)

24304130-73430 T-Out Water Ops

400,000

95,000

(305,000)

(76.3%)

TOTAL-Transfer Out

1,577,454

2,533,000

1,705,000

(828,000)

(32.7%)

TOTAL Revenues

2,007,693

1,920,817

2,493,848

573,031

29.8%

TOTAL Expenses Net Increase (Decrease) Fund Balance

1,583,472 424,222

2,533,000 (612,183)

1,725,000 768,848

(808,000) 1,381,031

(31.9%) (225.6%)

271

272

273

274

Fleet Maintenance - Internal Service Fund (ISF)

Acct Number

Description

24404130-50171 Charges for Services ISF

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

660,800

0.0%

865,000

493,000

(372,000)

(43.0%)

TOTAL-Charges for Services

660,800

865,000

493,000

(372,000)

(43.0%)

24404130-50079 Interest Income-Allocated

13,266

9,000

9,600

600

6.7%

24404130-50082 FMV- Unrealized Gain/Loss

2,300

0.0%

TOTAL-Interest & Rents

15,566

9,000

9,600

600

6.7%

203

0.0%

24404130-50173 Charges for Srvcs

24404130-50339 Other Revenue - Misc

909

0.0%

TOTAL-Other Revenue

24404130-50351 Prior Year Revenue

1,112

0.0%

24404130-61000 Salaries

241,500

234,458

254,164

19,706

8.4%

24404130-61155 Overtime

9,387

11,000

10,000

(1,000)

(9.1%)

0.0%

24404130-61175 Off Salary Pay 24404130-61219 Annual Leave Payout

105

0.0%

24404130-61220 Admin Leave Payout

848

1,670

822

96.9%

5,338

5,317

6,561

1,244

23.4%

24404130-61300 Stipend Pay 24404130-61500 Acting Pay

1,101

100.0%

24404130-61550 Stand-By Weekends

5,400

5,500

10,000

4,500

81.8%

24404130-61551 Stand-By Weekday

4,342

5,500

10,000

4,500

81.8%

266,075

262,623

293,496

30,873

11.8%

TOTAL-Salaries

1,367

0.0%

24404130-62100 Medicare

24404130-61837 Allowance Auto

3,108

3,389

3,735

346

10.2%

24404130-62200 Benefits-Medical

19,905

24,566

5,520

(19,046)

(77.5%)

24404130-62204 Benefits - Kaiser Medical

29,091

100.0%

546

280

322

15.0%

24404130-62240 Benefits-Life Insurance

1,359

577

647

12.1%

24404130-62250 Benefits-Dental

1,782

2,018

2,464

446

22.1%

24404130-62260 Benefits-EAP

121

125

60.3%

1,100

1,245

1,360

115

9.2%

24404130-62230 Benefits-Vision

24404130-62600 Disability-Long Term 24404130-62620 Disability-Short Term

585

696

1,018

322

46.3%

24404130-62680 PERS-ER

17,869

26,663

27,336

673

2.5%

24404130-62685 PERS- ER UAL

11,977

20,184

39,273

19,089

94.6%

24404130-62720 RHSA Plan

1,240

1,560

1,920

360

23.1%

24404130-62800 Workers Comp

6,775

4,765

6,037

1,272

26.7%

24404130-62990 GASB 68 Pension Plan Exp

53,491

0.0%

TOTAL-Benefits

119,862

87,388

120,215

32,827

37.6%

275

Fleet Maintenance - Internal Service Fund (ISF)

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

24404130-80010 Services - Info Tech

20,200

22,779

2,579

12.8%

24404130-80030 Services - Vehicle Replacement

17,435

0.0%

24404130-80050 Services - Gen Liab ISF

25,500

38,500

13,000

51.0%

TOTAL-ISF Charges

63,135

78,714

15,579

24.7%

100

0.0%

24404130-63100 Postage & Shipping 24404130-63110 Office Expense

139

600

0.0%

24404130-63120 Equipment Small Office & Tool

4,035

24,100

10,000

(14,100)

(58.5%)

24404130-63143 Communication-Phone

1,908

1,000

0.0%

24404130-63160 Software Lic. & Subscriptions

5,419

12,420

1,500

(10,920)

(87.9%)

24404130-63161 Software SaaS Cloud Based

11,800

100.0%

1,856

2,200

2,500

300

13.6%

24404130-63290 Uniform Laundry 24404130-63300 Uniform Purchase

959

3,200

1,600

(1,600)

(50.0%)

24404130-63345 Hazard Materials

5,015

7,000

0.0%

24404130-63395 License & Permit Fees

3,826

2,600

4,000

1,400

53.8%

24404130-63610 Travel and Training 24404130-65130 Fuel

720

5,000

0.0%

1,189

1,100

1,000

(100)

(9.1%)

1,000

0.0%

24404130-65150 Fleet Veh Rep & Main - AVA 24404130-65151 Fleet Veh Rep & Maint for JEPA

1,500

(1,500)

(100.0%)

24404130-65152 Fleet Veh Rep & Maint for RPSC

1,500

(1,500)

(100.0%)

24404130-65153 Fleet Veh Repairs for SWR

9,886

20,000

8,000

(12,000)

(60.0%)

24404130-65154 Fleet Veh Repairs for WTR

9,360

17,500

11,000

(6,500)

(37.1%)

500

0.0%

24404130-65155 Fleet Veh Repairs for IT 24404130-65156 Fleet Veh Repairs for DS

361

5,000

3,000

(2,000)

(40.0%)

24404130-65157 Fleet Veh Repairs for Police

60,574

75,000

58,000

(17,000)

(22.7%)

24404130-65158 Fleet Veh Repairs for Fire

88,007

80,000

50,000

(30,000)

(37.5%)

24404130-65159 Fleet Veh Repairs for AS

173

500

0.0%

24404130-65160 Fleet Veh Repairs for PW

3,469

25,000

5,000

(20,000)

(80.0%)

24404130-65161 Fleet Veh Repairs for Streets

21,103

12,500

15,500

3,000

24.0%

24404130-65162 Fleet Veh Rep & Maint - Storm

250

100.0%

24404130-65163 Fleet Veh Repairs for Parks

38,281

35,000

25,000

(10,000)

(28.6%)

24404130-65164 Fleet Veh Repairs for Sr Cntr

1,038

500

1,500

1,000

200.0%

24404130-65166 Fleet Veh Repairs for RPCC

591

600

0.0%

24404130-65167 Fleet Veh Repairs for PAC

600

250

(350)

(58.3%)

24404130-65168 Fleet Veh Repairs for CM

600

1,250

650

108.3%

24404130-65169 Fleet Veh Repair 4 FacltyMaint

15,000

4,000

(11,000)

(73.3%)

24404130-65170 Fleet Veh Repair4-F4600 CasMig

10,000

3,500

(6,500)

(65.0%)

24404130-65171 Fleet Veh Rep. & Maint - SAFE

2,000

100.0%

20,887

15,000

5,000

(10,000)

(66.7%)

7,500

100.0%

24404130-65210 Repair & Maintenance 24404130-65310 Utility-Electric

276

Fleet Maintenance - Internal Service Fund (ISF)

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

24404130-65320 Utility-Water and Sewer

640

750

800

6.7%

24404130-66210 Special Dept Expense

36,833

30,000

0.0%

TOTAL-Services & Supplies

316,360

407,370

280,250

(127,120)

(31.2%)

24404130-64000 Contract - Outside Services

6,187

22,500

30,000

7,500

33.3%

TOTAL-Prof Contracts

6,187

22,500

30,000

7,500

33.3%

24404130-81600 Depreciation - Infrastructure

2,114

2,500

(2,500)

(100.0%)

TOTAL-Depreciation

2,114

2,500

(2,500)

(100.0%)

TOTAL Revenues

677,478

874,000

502,600

(371,400)

(42.5%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

710,598 (33,120)

845,516 28,484

802,675 (300,075)

(42,841) (328,559)

(5.1%) (1153.5%)

277

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278

279

FUND BALANCE SUMMARY Sewer Funds

Fund

Description

3420 Sewer - Utility Operations Fund 3425 Sewer - Capital Preservation 7420 Sewer - Capital Project 8720 Sewer - 2017 Revenue Refunding Bonds

Estimated Beginning Fund Balance

FY26-27 Adopted Revenue

14,643,757 1,484 635

22,268,176 123,300 123,300 696,150

280

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 22,415,694 123,300 123,300 695,950

(9,410,299) -

5,085,940 1,484 835

Sewer Utility Operations Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

34204710-50174 24.965% 2017 SWR Ref'd Bonds

174,479

174,369

173,744

(625)

(0.4%)

34204710-50247 Graton Capacity Charge

406,820

450,600

450,000

(600)

(0.1%)

TOTAL-Charges for Services

581,300

624,969

623,744

(1,225)

(0.2%)

34204710-50237 Penalties - Residential

112,159

75,000

150,000

75,000

100.0%

34204710-50238 Penalties - Multi Family

5,251

2,625

15,000

12,375

471.4%

34204710-50239 Penalties - Commercial

47,440

33,750

35,000

1,250

3.7%

TOTAL-Fines & Penalties

164,849

111,375

200,000

88,625

79.6%

34204710-50219 Consumption Multi Family

4,520,860

4,789,900

5,239,000

449,100

9.4%

34204710-50220 Flat Multi Family

1,330,393

1,612,427

1,710,000

97,573

6.1%

34204710-50221 Consumption Residential

5,147,144

5,378,900

5,799,000

420,100

7.8%

34204710-50222 Flat Residential

1,732,896

2,070,374

2,228,000

157,626

7.6%

34204710-50223 Consumption Commercial

2,451,648

2,651,900

2,618,000

(33,900)

(1.3%)

964,135

1,152,763

1,245,000

92,237

8.0%

34204710-50224 Flat Commercial 34204710-50229 Sewer SSU Revenue

981,839

700,000

800,000

100,000

14.3%

34204710-50231 Sewer Cannon Manor Revenue

180,305

190,000

185,000

(5,000)

(2.6%)

34204710-50233 Sewer Graton Revenue

661,446

700,000

820,000

120,000

17.1%

17,970,667

19,246,264

20,644,000

1,397,736

7.3%

34204710-50079 Interest Income-Allocated

681,800

600,000

642,000

42,000

7.0%

34204710-50082 FMV- Unrealized Gain/Loss

140,700

0.0%

34204710-50085 Interest Income - Dedicated

1,407

0.0%

TOTAL-Interest & Rents

823,907

600,000

642,000

42,000

7.0%

34204710-50116 SWR OPEB Trust Distribution

63,702

67,000

63,432

(3,568)

(5.3%)

34204710-50225 Other Revenue

25,394

26,000

(26,000)

(100.0%)

34204710-50351 Prior Year Revenue

106,632

0.0%

TOTAL-Other Revenue

195,728

93,000

63,432

(29,568)

(31.8%)

34204710-42430 T-In Vehicle Replacement

755,537

695,000

95,000

(600,000)

(86.3%)

TOTAL-Transfer In

755,537

695,000

95,000

(600,000)

(86.3%)

34204710-61000 Salaries

1,084,038

1,177,200

1,126,659

(50,541)

(4.3%)

34204710-61155 Overtime

10,332

12,650

15,000

2,350

18.6%

TOTAL-Consumption Fees

0.0%

34204710-61219 Annual Leave Payout

34204710-61175 Off Salary Pay

23,181

0.0%

34204710-61220 Admin Leave Payout

4,500

6,558

7,520

962

14.7%

34204710-61300 Stipend Pay

7,901

7,796

12,847

5,051

64.8%

34204710-61500 Acting Pay

1,650

4,063

3,852

(211)

(5.2%)

34204710-61550 Stand-By Weekends

3,630

15,000

0.0%

34204710-61551 Stand-By Weekday

3,596

15,000

0.0%

281

Sewer Utility Operations Fund

Acct Number

Description

34204710-62998 Salary Savings TOTAL-Salaries

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

(53,513)

100.0%

1,138,893

1,238,267

1,142,365

(95,902)

(7.7%)

34204710-61710 Longevity

2,523

0.0%

34204710-61837 Allowance Auto

8,635

7,176

0.0%

34204710-62100 Medicare

16,073

16,324

16,118

(206)

(1.3%)

34204710-62200 Benefits-Medical

160,134

177,504

10,764

(166,740)

(93.9%)

34204710-62204 Benefits - Kaiser Medical

177,349

100.0%

34204710-62209 Benefits - Sutter Medical

41,249

100.0%

34204710-62230 Benefits-Vision

2,155

1,405

1,517

112

8.0%

34204710-62240 Benefits-Life Insurance

8,330

2,924

2,763

(161)

(5.5%)

34204710-62250 Benefits-Dental

9,854

10,182

11,562

1,380

13.6%

34204710-62260 Benefits-EAP

658

394

587

193

49.0%

34204710-62600 Disability-Long Term

5,866

5,712

5,944

232

4.1%

34204710-62620 Disability-Short Term

3,251

3,188

4,521

1,333

41.8%

34204710-62680 PERS-ER

96,980

115,654

119,366

3,712

3.2%

34204710-62685 PERS- ER UAL

64,757

100,099

171,505

71,406

71.3%

34204710-62720 RHSA Plan

12,965

13,692

14,411

719

5.3%

34204710-62740 Tuition Reimbursement

500

(500)

(100.0%)

34204710-62800 Workers Comp

21,448

16,320

20,082

3,762

23.1%

34204710-62990 GASB 68 Pension Plan Exp

289,867

0.0%

34204710-62991 GASB 75 OPEB Exp

(16,000)

0.0%

TOTAL-Benefits

687,572

471,074

604,914

133,840

28.4%

34204710-80010 Services - Info Tech

61,000

75,400

77,746

2,346

3.1%

34204710-80020 Services - Fleet

24,600

61,000

26,111

(34,889)

(57.2%)

34204710-80030 Services - Vehicle Replacement

119,700

106,216

218,071

111,855

105.3%

102,200

184,600

82,400

80.6%

TOTAL-ISF Charges

205,300

344,816

506,528

161,712

46.9%

34204710-63100 Postage & Shipping

60,135

66,246

69,329

3,083

4.7%

34204710-63110 Office Expense

1,576

2,000

0.0%

34204710-63120 Equipment Small Office & Tool

13,994

25,000

0.0%

395

0.0%

34204710-63143 Communication-Phone

9,230

9,200

9,000

(200)

(2.2%)

34204710-63160 Software Lic. & Subscriptions

64,722

52,000

10,000

(42,000)

(80.8%)

34204710-63161 Software SaaS Cloud Based

71,500

100.0%

34204710-63200 Liability Ins Premium

92,000

0.0%

34204710-63240 Rental-Equipment

265

7,500

0.0%

34204710-63250 Lease-Equipment

0.0%

200

0.0%

6,199

7,000

6,000

(1,000)

(14.3%)

34204710-80050 Services - Gen Liab ISF

34204710-63140 Advertising

34204710-63280 Maintenance-Janitorial 34204710-63300 Uniform Purchase

282

Sewer Utility Operations Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

34204710-63310 Dues & Subscriptions

2,923

15,000

3,000

(12,000)

(80.0%)

34204710-63385 Conservation Measures

1,477

25,000

0.0%

34204710-63395 License & Permit Fees

12,871

22,000

17,000

(5,000)

(22.7%)

34204710-63415 Bank & Merchant Fees

105,174

130,000

135,000

5,000

3.8%

34204710-63485 Bad Debt

106,342

0.0%

34204710-63610 Travel and Training

7,097

15,000

0.0%

34204710-63880 Administration Fee - Tax

1,545

3,500

2,000

(1,500)

(42.9%)

34204710-63882 Admin Fee - Collections

2,000

100.0%

275

500

(500)

(100.0%)

34204710-63900 Recruitment 34204710-65130 Fuel

20,450

26,000

25,000

(1,000)

(3.8%)

34204710-65210 Repair & Maintenance

87,985

130,000

100,000

(30,000)

(23.1%)

34204710-65310 Utility-Electric

168,585

192,600

200,000

7,400

3.8%

34204710-65320 Utility-Water and Sewer

2,591

3,000

5,000

2,000

66.7%

34204710-66210 Special Dept Expense

26,223

65,000

0.0%

309

30,000

100.0%

34204710-66275 Other Exp-Repair System 34204710-69290 Laguna Plant & SubRegional Exp

12,568,570

13,275,544

13,715,239

439,695

3.3%

TOTAL-Services & Supplies

13,361,023

14,072,290

14,539,768

467,478

3.3%

34204710-65400 Cost Allocation Plan Expense

340,200

1,243,700

1,627,737

384,037

30.9%

TOTAL-CAP Expense

340,200

1,243,700

1,627,737

384,037

30.9%

34204710-81540 Capital Asset-Equipment

32,076

410,000

100.0%

34204710-81550 Capital Asset-Vehicles

755,537

695,000

95,000

(600,000)

(86.3%)

34204710-81590 Capital Asset-CIP Offset

(1,674,681)

0.0%

34204710-81605 Capital Asset Gain(Loss)

4,090

0.0%

(787,613)

0.0%

(1,670,591)

695,000

505,000

(190,000)

(27.3%)

34204710-63950 Contract Services - Staffing

14,836

25,000

(25,000)

(100.0%)

34204710-64000 Contract - Outside Services

252,952

300,000

350,000

50,000

16.7%

34204710-64030 Professional Legal Fees

15,474

15,000

5,000

(10,000)

(66.7%)

TOTAL-Prof Contracts

283,261

340,000

355,000

15,000

4.4%

1,715,623

2,225,000

0.0%

110,301

200,000

100.0%

1,825,924

2,225,000

2,425,000

200,000

9.0%

34204710-68000 Reimb frm CIP Labor

(82,488)

(50,000)

100.0%

TOTAL-Reimbursements

(82,488)

(50,000)

100.0%

34204710-71000 T-Out General Fund

63,702

67,000

63,432

(3,568)

(5.3%)

34204710-77420 T-Out CIP Sewer

1,800,249

1,100,000

- (1,100,000)

(100.0%)

34204710-81615 Capital Asset Contra Equip Exp TOTAL-Capital Outlay

34204710-81600 Depreciation - Infrastructure 34204710-81602 Depreciation-Equip Mach & Veh TOTAL-Depreciation

283

Sewer Utility Operations Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

34204710-77430 T-Out CIP Water

FY 26-27 Adopted Budget

$ Change

% Change

400,000

(400,000)

(100.0%)

698,896

698,450

695,950

(2,500)

(0.4%)

TOTAL-Transfer Out

2,562,847

2,265,450

759,382 (1,506,068)

(66.5%)

TOTAL Revenues

20,491,987

21,370,608

22,268,176

897,568

4.2%

TOTAL Expenses Net Increase (Decrease) Fund Balance

18,651,941 22,895,597 1,840,046 (1,524,989)

22,415,694 (147,518)

(479,903) 1,377,471

(2.1%) (90.3%)

34204710-78720 T-Out Bond Sewer

284

Sewer Capital Preservation Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

34254710-50219 Consumption Multi Family

122,299

0.0%

34254710-50221 Consumption Residential

165,607

0.0%

34254710-50223 Consumption Commercial

91,120

0.0%

TOTAL-Consumption Fees

379,026

0.0%

34254710-50079 Interest Income-Allocated

124,465

115,200

123,300

8,100

7.0%

34254710-50082 FMV- Unrealized Gain/Loss

25,400

0.0%

TOTAL-Interest & Rents

149,865

115,200

123,300

8,100

7.0%

34254710-63485 Bad Debt

13,807

0.0%

TOTAL-Services & Supplies

13,807

0.0%

34254710-77420 T-Out CIP Sewer

38,679

123,300

100.0%

34254710-77430 T-Out CIP Water

800,000

(800,000)

(100.0%)

TOTAL-Transfer Out

38,679

800,000

123,300

(676,700)

(84.6%)

TOTAL Revenues

528,891

115,200

123,300

8,100

7.0%

TOTAL Expenses Net Increase (Decrease) Fund Balance

52,486 476,405

800,000 (684,800)

123,300 -

(676,700) 684,800

(84.6%) (100.0%)

285

Sewer Capital Improvement Projects (CIP) Fund FY 24-25 Actual

FY 25-26 Original Budget

1,800,249

1,100,000

38,679

123,300

100.0%

1,838,928

1,100,000

123,300

(976,700)

(88.8%)

74204300-65500 Non-Capital Projects

126,385

0.0%

TOTAL-Services & Supplies

126,385

0.0%

74204300-69000 Capital Projects

1,719,227

1,100,000

123,300

(976,700)

(88.8%)

TOTAL-Capital Outlay

1,719,227

1,100,000

123,300

(976,700)

(88.8%)

TOTAL Revenues

1,838,928

1,100,000

123,300

(976,700)

(88.8%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

1,845,611 (6,683)

1,100,000 -

123,300 -

(976,700) -

(88.8%) 0.0%

Acct Number

Description

74204300-43420 T-In Sewer Ops 74204300-43425 T-In Capital Preservation TOTAL-Transfer In

286

FY 26-27 Adopted Budget

$ Change

% Change

- (1,100,000)

(100.0%)

Sewer System 2017 Revenue Refunding Bonds

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

87201399-50081 Interest Income

590

200

100.0%

TOTAL-Interest & Rents

590

200

100.0%

87201399-43420 T-In Sewer Ops

698,896

698,450

695,950

(2,500)

(0.4%)

TOTAL-Transfer In

698,896

698,450

695,950

(2,500)

(0.4%)

87201399-89500 Debt-Principal

450,000

470,000

20,000

4.4%

87201399-89505 Debt-Interest Expense

213,701

248,450

225,950

(22,500)

(9.1%)

TOTAL-Debt Services

213,701

698,450

695,950

(2,500)

(0.4%)

TOTAL Revenues

699,486

698,450

696,150

(2,300)

(0.3%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

213,701 485,785

698,450 -

695,950 200

(2,500) 200

(0.4%) 100.0%

287

288

Proj. No.

WW-57 2508SNC

WW-55 2219

WW-36 2013

WW-48 2104

WW-51 2305

WW-53 2602S

WW-54 2609S

WW-47 Future

WW-53 Future

WW-45 2015

WW-46 2220S

WW-34 1807

WW-31 1711

WW-29 1709

Project Name

Sewer Capital Preservation

30,000

1,268

119,173

239,491

312,683

400,000

123,300

FY 2026-27

Adopted

Fiscal Year 2026-27 Transfers to Funds 7420 & 7421 Sewer Utility Fund (Fund 3420) 0.00 Sewer Capital Preservation Fund (Fund 3425) 123,300.00 Total Fiscal Year 2026-27 Transfers to Funds 7420 & 7421 $ 123,300.00

16,712,741

Sewer Utility Fund

119,173

2,390,367

5,127,045

533,298

4,550,000

543,520

2,465,896

TOTAL FUNDING TO WASTEWATER PROJECTS (Funds 7420 & 7421) $

Sewer Utility Fund

239,491

1,822,683

4,360,000

30,000

Sewer Utility Fund, Sewer Capital Preservation

9,123,667

7,824,477

538,296

5,127,045

4,883,299

4,550,000

543,520

2,465,896

Pump Station Mechanical Projects Station #2 Motors Replacement Water, sewer, storm water and recycled water mapping project Pavement Preservation Manhole Upgrades

Capacity Increase - Basins 23 & 30 (C Section) Sewer Utility Fund Sewer Utility Fund, Sewer Capital Forcemain Rehab Ph. 3 Preservation

$ $

Sewer Utility Fund, Sewer Capital Preservation

I & I Reduction - B Section Ph. 2 (Basin 4, West of Adrian) Sewer Utility Fund I&I Reduction -B Section Sewer Utility Fund, Sewer Capital Phase 2 (Basin 5) Preservation

Sewer Utility Fund Sewer Utility Fund, Sewer Capital Preservation

Funding Sources

I & I Reduction - H Section (Basin 13) Sewer Utility Fund

Manhole Frame & Cover Utilities Office (sewer portion) A Section / Commerce Sewer Line Repl , Ph. 2 I & I Reduction - B Section Ph. 1 (Basin 4, East of Adrian)

Wet Well Lining Station 1 and 2

WASTEWATER SYSTEM

CIP #

Total Budget (Actual through FY 26 + Budgeted FY 27 + Approved Through Planned FY 28-31 for FY 25-26 Projects)

6,610,000

FY 2027-28

Planned Budget

6,416,763

1,510,000

556,763

4,350,000

FY 2028-29

Planned Budget

7,505,227

3,960,000

3,545,227

FY 2029-30

Planned Budget

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7420 and FUND 7421: Sewer System (Preservation Projects and Expansion/Capacity Projects)

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

4,260,784

3,722,488

538,296

FY 2030-31

Planned Budget

289

CIP #

Proj. No.

Project Name

Funding Sources FY 27 TOTAL TRANSFERS OUT TO FUND 7420 FY 27 TOTAL TRANSFERS OUT TO FUND 7421 TOTAL TRANSFERS OUT

Total Budget (Actual through FY 26 + Budgeted FY 27 + Approved Through Planned FY 28-31 for FY 25-26 Projects)

123,300.00 0.00 123,300.00

FY 2026-27

Adopted FY 2027-28

Planned Budget FY 2028-29

Planned Budget FY 2029-30

Planned Budget

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7420 and FUND 7421: Sewer System (Preservation Projects and Expansion/Capacity Projects)

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

FY 2030-31

Planned Budget

290

Wet Well Lining Station 1 and 2

Project Number: CIP1709 CIP No: WW-29 Fund Type: 7421

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

2,465,896.44

Budget Through FY 25-26 $ 2,465,896.44

Adopted FY 26-27

Location and Size/Quantity: 201 J Rogers Lane Justification: The wet well can leak if the lining is deteriorated. This project cleans and lines the wet well.

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design complete spring 2025; construction 2026

Project Description: Category: This next project phase includes cleaning and lining the wet well at the City's Pump Station #2 building. The scope of work 7421 - Sewer Non-Capitalized Projects also includes lining the grinder pits to prevent further deterioration due to the corrosive sewer gases at each of these facilities. Improvements to Pump Station No.2 include a new epoxy coating system within the wet well, replacement of deteriorated pipe supports, clamps and hardware, and upgrades to the existing ventilation and electrical system within the wet well, dry well, and control room.

Project Name:

$ $ $ $ $ $ $

Total 2,465,896.44 2,465,896.44

291

Manhole Frame & Cover

Funding Sources:

Total

Item Sewer Utility Fund (F3420) Sewer Capital Preserv Charge (F3425)

543,519.57

Budget Through FY 25-26 $ 364,751.52 $ 178,768.05

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Number: CIP1711 CIP No: WW-31 Fund Type: 7421 Category: 7421 - Sewer Non-Capitalized Projects

Project Status: Location and Size/Quantity: Throughout the City on going Justification: Reduction of groundwater Inflow and infiltration (I&I) into the sewer collection system is necessary to maintain sewer collection system capacity, prevent sewer surcharges and sanitary sewer overflows, improve performance, and reduce cost and maintenance demands.

Project Description: Epoxy coating of manhole barrel and cone section of manholes throughout the City

Project Name:

$ $ $ $ $ $ $

Total 364,751.52 178,768.05 543,519.57

292

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

4,550,000.00

Budget Through FY 25-26 $ 4,550,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design complete spring 2025, construction summer 2026

Location and Size/Quantity: 201 J Rogers Lane Justification: Provide adequate workspace and operational facilities for Utilities staff. New building will support daily operations, improve staff productivity, and accommodate future growth.

Project Number: CIP1807 CIP No: WW-34 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

A Section / Commerce Sewer Line Repl , Ph. 2

Project Description: Construction of a new administration building and fenced parking area wtih EV Charging Stations to centralize and accomodate Public Works Utilities operations staff. The new 3,290 square-foot wood framed building includes board and baten exterior siding and standing seam metal roof. The interior spaces include two large open offices with workstations, five private offices, a conference room, two single user restrooms, and a shower. Supporting spaces include a small kitchenette, storage room, and utility areas.

Project Name:

$ $ $ $ $ $ $

Total 4,550,000.00 4,550,000.00

293

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

119,172.71

Budget Through FY 25-26 $ 119,172.71

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Completed

Location and Size/Quantity: 201 J Rogers Lane Justification: Regular replacement of critical machinery at the main sewer pump station for the City

Planned Budget FY 30-31

Project Number: CIP2013 CIP No: WW-36 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Station #2 Motors Replacement

Project Description: Replacement of 3 motors at Pump Station #2

Project Name:

$ $ $ $ $ $ $

Total 119,172.71 119,172.71

294

Funding Sources:

Total

Item Sewer Utility Fund (F3420) Sewer Capital Preserv Charge (F3425)

5,127,045.04

Budget Through FY 25-26 $ 2,378,342.91 $ 2,748,702.13

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Construction complete 2025

Location and Size/Quantity: Sewer Basin 4 Justification: Inflow and infiltration (I&I) of water into the sewer collection system is necessary to maintain the capacity of the sewer collection system, prevent sewer surcharges and sanitary sewer overflows, and reduce/eliminate unnecessary costs to the city of treating extra non-sewer flows to the Laguna Treatment Plant

Planned Budget FY 30-31

Project Number: CIP2015 CIP No: WW-45 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

I & I Reduction - B Section Ph. 1 (Basin 4, East of Adrian)

Project Description: Various strategies to reduce inflow and inflitration (I&I) into sewer collection system that serves the entire south west portion of the city.

Project Name:

$ $ $ $ $ $ $

Total 2,378,342.91 2,748,702.13 5,127,045.04

295

Funding Sources:

Total

Item Sewer Utility Fund (F3420) Sewer Capital Preserv Charge (F3425)

239,490.54

Budget Through FY 25-26 $ $ 239,490.54

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: On-going

Location and Size/Quantity: 210 J Rogers Lane Justification: Misc. projects at the pump station to address maintenance needs

Planned Budget FY 30-31

Project Number: CIP2104 CIP No: WW-48 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Pump Station Mechanical Projects

Project Description: Various repair and maintenance projects at the city's pump stations 1-3. Standby generator connections (3), ATS replacement Station 1, Relocation of SCADA

Project Name:

$ $ $ $ $ $ $

239,490.54 239,490.54

Total

296

Water, sewer, storm water and recycled water mapping project

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

1,268.15

Budget Through FY 25-26 $ 1,268.15

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Number: CIP2219 CIP No: WW-55 Fund Type: 7421 Category: 7421 - Sewer Non-Capitalized Projects

Project Status: Location and Size/Quantity: City-wide On-going Justification: The project will enhance GIS mapping of utility systems to support field operations, coordination, and emergency response. Improved access to accurate utility data enables faster response times, better coordination across departments, and reduced service disruptions.

Project Description: Mapping City utility records using GIS Software

Project Name:

$ $ $ $ $ $ $

Total 1,268.15 1,268.15

297

A Section / Commerce Sewer Line Repl , Ph. 2 Category: 7420 - Sewer Capital Projects

Funding Sources:

Total

Item Sewer Capital Preserv Charge (F3425) Sewer Utility Fund (F3420)

533,298.77

Budget Through FY 25-26 $ 32,698.77 $ 500,600.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 29-30

4,350,000.00 $

4,350,000.00

Planned Budget FY 28-29

Planned Budget FY 30-31

Project Number: CIP2220S CIP No: WW-46 Fund Type: 7420

Project Status: Location and Size/Quantity: Alison Avenue, Commerce Blvd Design 2026; Construction summer 2027 Justification: Ongoing Phase 2 implementation of the Sanitary Sewer Master Plan recommendations to ensure adequate system capacity and maintain level of service.

Project Description: Upsizing existing 18" sewer main along Alison Ave. and Commerce Ave in "A" Section neighborhood

Project Name:

$ $ $ $ $ $ $

Total 32,698.77 4,850,600.00 4,883,298.77

298

Funding Sources:

Total

Item Sewer Utility Fund (F3420) Sewer Capital Preserv Charge (F3425)

312,682.61

Budget Through FY 25-26 $ 300,000.00 $ 12,682.61

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 29-30

1,510,000.00 $

Planned Budget FY 28-29 $ 1,510,000.00

Project Status: Feasibility analysis Summer 2026

Location and Size/Quantity: West region of the City and extending to Laguna Wastewater Treatment Plan Justification: Rehabilitating critical sewer line that delivers city's sewage from city limits to Laguna Treatment Plant

Planned Budget FY 30-31

Project Number: CIP2305 CIP No: 2305 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Forcemain Rehab Ph. 3

Project Description: Performing investigative work to determine the condition of the city's older sewer main that runs to the Laguna Wastewater Treatment Plant, and perform design work based on the outcome of that investigation.

Project Name:

$ $ $ $ $ $ $

Total 1,810,000.00 12,682.61 1,822,682.61

299

Funding Sources:

Total

Item Sewer Capital Preserv Charge (F3425)

30,000.00

Budget Through FY 25-26 $ 30,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Construction summer 2026

Location and Size/Quantity: Throughout the City Justification: To reduce maintenance demands, improve access for inspection and cleaning, and improve overall sewer system performance

Planned Budget FY 30-31

Project Number: CIP2508SNC CIP No: WW-57 Fund Type: 7421 Category: 7421 - Sewer Non-Capital Projects

Pavement Preservation Manhole Upgrades

Project Description: Replace aging mahnoles in coordination with paving project

Project Name:

$ $ $ $ $ $ $

Total 30,000.00 30,000.00

300

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

400,000.00

Budget Through FY 25-26 $ 400,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 30-31

3,960,000.00 $

Planned Budget FY 29-30 $ 3,960,000.00

Project Status: Planned design in 2029-30

Location and Size/Quantity: Basins 23 and 30 Justification: Part of implementing sanitary sewer master plan recommendations

Project Number: CIP2602S CIP No: WW-53 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Capacity Increase - Basins 23 & 30 (C Section)

Project Description: Replacing several sewer lines and inflow & infiltration in the southern section of the city.

Project Name:

$ $ $ $ $ $ $

Total 4,360,000.00 4,360,000.00

301

I&I Reduction -B Section Phase 2 (Basin 5)

Funding Sources:

2,390,367.38

Total

Budget Through FY 25-26 $ 2,390,367.38

Item Sewer Utility Fund (F3420) Sewer Capital Preserv Charge (F3425)

Planned Budget FY 28-29

6,610,000.00 $

Planned Budget FY 27-28 $ 6,610,000.00

123,300.00 $

123,300.00

Adopted FY 26-27

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Number: CIP2609S CIP No: WW-54 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Project Status: Location and Size/Quantity: Basin 5 - "A" & "B" Sections Design 2026 Justification: Aging sewer collection system infrastructure allows groundwater and stormwater intrusion, contributing to I&I and system inefficiencies. This project focuses on rehabilitation (CIPP lining) and targeted repairs to extend the useful life of sewer assets, prevent sewer surcharges and sanitary sewer overflows, improve performance, and reduce costs and maintenance demands.

Project Description: Reduce inflow and infiltration (I&I) in the sewer collection system through Cured In Place Pipe (CIPP) lining technology and various other strategies. Project is located within sewer basin 5 in the "A" and "B" Sections of the City.

Project Name:

$ $ $ $ $ $ $

Total 9,000,367.38 123,300.00 9,123,667.38

302

I & I Reduction - H Section (Basin 13) Category: 7420 - Sewer Capital Projects

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ 538,295.63 $ $ $ $ $ $ $ 538,295.63 $

Project Number: CIPFuture CIP No: WW-53 Fund Type: 7420

Project Status: Location and Size/Quantity: Basin 13 - "H" Section On hold waiting for funding Justification: Aging sewer collection system infrastructure allows groundwater and stormwater intrusion, contributing to I&I and system inefficiencies. This project focuses on rehabilitation (CIPP lining) and targeted repairs to extend the useful life of sewer assets, prevent sewer surcharges and sanitary sewer overflows, improve performance, and reduce cost and maintenance demands.

Project Description: Various strategies to reduce inflow and inflitration (I&I) into sewer collection system that serves the entire south west portion of the city.

Project Name:

Total 538,295.63 538,295.63

303

I & I Reduction - B Section Ph. 2 (Basin 4, West of Adrian) Category: 7420 - Sewer Capital Projects

Project Number: CIPFuture CIP No: WW-47 Fund Type: 7420

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget Planned Budget Planned Budget FY 28-29 FY 29-30 FY 30-31 $ 556,762.50 $ 3,545,226.56 $ 3,722,487.89 $ $ $ $ $ $ $ 556,762.50 $ 3,545,226.56 $ 3,722,487.89 $

Project Status: Location and Size/Quantity: Basin 4 - "B" Section, West of Adrian On hold waiting for funding Justification: Aging sewer collection system infrastructure allows groundwater and stormwater intrusion, contributing to I&I and system inefficiencies. This project focuses on rehabilitation (CIPP lining) and targeted repairs to extend the useful life of sewer assets, prevent sewer surcharges and sanitary sewer overflows, improve performance, and reduce cost and maintenance demands.

Project Description: Various strategies to reduce inflow and inflitration (I&I) into sewer collection system that serves the entire south west portion of the city.

Project Name:

Total 7,824,476.95 7,824,476.95

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304

305

FUND BALANCE SUMMARY Water Funds

Fund

Description

3430 Water - Utility Operations Fund 3433 Water - Capital Preservation 3436 Water - Capacity Charge 7430 Water - Capital Project 7431 Water - Non Capitalizable Project Fund

Estimated Beginning Fund Balance 7,082,918 5,629,174 2,589,785 -

306

FY26-27 Adopted Revenue 14,966,060 255,800 430,042 1,247,750 650,000

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 13,963,098 775,000 1,247,750 650,000

(4,918,777) -

3,167,103 5,109,974 3,019,827 -

Water Utility Operations Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

34304720-50237 Penalties - Residential

98,953

75,000

100,000

25,000

33.3%

34304720-50238 Penalties - Multi Family

9,961

9,000

10,000

1,000

11.1%

34304720-50239 Penalties - Commercial

18,835

16,900

18,000

1,100

6.5%

TOTAL-Fines & Penalties

127,749

100,900

128,000

27,100

26.9%

34304720-50207 Consumption Residential

2,974,214

3,094,000

3,228,000

134,000

4.3%

34304720-50208 Consumption Multi Family

2,315,701

2,468,000

2,642,000

174,000

7.1%

34304720-50209 Consumption Commercial

1,727,456

1,517,000

1,701,000

184,000

12.1%

34304720-50210 Flat Rate Residential

1,160,932

1,286,000

4,560,000

3,274,000

254.6%

34304720-50211 Flat Rate Fire Line

300,000

356,000

56,000

18.7%

34304720-50212 Flat Rate Multi-Family

136,977

156,000

697,000

541,000

346.8%

34304720-50214 Flat Rate Commercial

185,145

208,000

913,000

705,000

338.9%

8,500,426

9,029,000

14,097,000

5,068,000

56.1%

34304720-50213 Hydrnt

98,963

90,000

100,000

10,000

11.1%

TOTAL-Hydrant

98,963

90,000

100,000

10,000

11.1%

34304720-50215 Meter

58,917

100,000

50,000

(50,000)

(50.0%)

TOTAL-Meters

58,917

100,000

50,000

(50,000)

(50.0%)

34304720-50079 Interest Income-Allocated

354,350

367,100

392,800

25,700

7.0%

TOTAL-Consumption Fees

34304720-50082 FMV- Unrealized Gain/Loss

74,300

0.0%

TOTAL-Interest & Rents

428,650

367,100

392,800

25,700

7.0%

34304720-50157 Other Revenue-Agency

30,000

(30,000)

(100.0%)

TOTAL-Rev frm Other Agency

30,000

(30,000)

(100.0%)

34304720-50116 WTR OPEB Trust Distribution

105,601

108,000

103,260

(4,740)

(4.4%)

3,758

0.0%

34304720-50339 Other Revenue - Misc 34304720-50351 Prior Year Revenue

102

0.0%

109,461

108,000

103,260

(4,740)

(4.4%)

34304720-42430 T-In Vehicle Replacement

400,000

95,000

(305,000)

(76.3%)

TOTAL-Transfer In

400,000

95,000

(305,000)

(76.3%)

TOTAL-Other Revenue

34304720-50118 Sale of an Asset

(8,880)

0.0%

TOTAL-Other Financing Uses

(8,880)

0.0%

34304720-61000 Salaries

1,453,361

1,636,074

1,606,298

(29,776)

(1.8%)

34304720-61155 Overtime

21,462

35,000

55,000

20,000

57.1%

0.0%

25,218

0.0%

34304720-61175 Off Salary Pay 34304720-61219 Annual Leave Payout

307

Water Utility Operations Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

34304720-61220 Admin Leave Payout

4,500

7,190

7,650

460

6.4%

34304720-61300 Stipend Pay

12,530

12,339

17,892

5,553

45.0%

34304720-61500 Acting Pay

1,650

7,972

3,852

(4,120)

(51.7%)

34304720-61550 Stand-By Weekends

12,882

15,000

26,000

11,000

73.3%

34304720-61551 Stand-By Weekday

23,957

20,000

55,000

35,000

175.0%

(53,513)

100.0%

1,555,630

1,733,575

1,718,179

(15,396)

(0.9%)

2,523

0.0%

34304720-62998 Salary Savings TOTAL-Salaries 34304720-61710 Longevity 34304720-61837 Allowance Auto

9,269

7,859

7,176

(683)

(8.7%)

34304720-62100 Medicare

21,889

22,892

22,897

0.0%

34304720-62200 Benefits-Medical

182,698

224,248

10,764

(213,484)

(95.2%)

34304720-62204 Benefits - Kaiser Medical

231,548

100.0%

34304720-62209 Benefits - Sutter Medical

79,224

100.0%

34304720-62230 Benefits-Vision

2,534

2,056

2,117

3.0%

34304720-62240 Benefits-Life Insurance

10,475

4,209

3,883

(326)

(7.7%)

34304720-62250 Benefits-Dental

13,020

14,967

16,145

1,178

7.9%

883

578

818

240

41.5%

34304720-62600 Disability-Long Term

7,926

8,564

8,464

(100)

(1.2%)

34304720-62620 Disability-Short Term

4,314

4,778

6,442

1,664

34.8%

34304720-62680 PERS-ER

129,146

147,851

169,971

22,120

15.0%

34304720-62685 PERS- ER UAL

86,324

139,112

244,205

105,093

75.5%

34304720-62720 RHSA Plan

17,180

20,112

20,100

(12)

(0.1%)

34304720-62260 Benefits-EAP

0.0%

34304720-62800 Workers Comp

34304720-62740 Tuition Reimbursement

32,863

26,163

32,065

5,902

22.6%

34304720-62990 GASB 68 Pension Plan Exp

386,167

0.0%

34304720-62991 GASB 75 OPEB Exp

(27,000)

0.0%

TOTAL-Benefits

880,285

623,389

855,819

232,430

37.3%

34304720-80010 Services - Info Tech

91,500

101,900

111,812

9,912

9.7%

34304720-80020 Services - Fleet

71,500

87,000

44,762

(42,238)

(48.5%)

34304720-80030 Services - Vehicle Replacement

164,900

202,492

247,717

45,225

22.3%

34304720-80050 Services - Gen Liab ISF

166,000

256,300

90,300

54.4%

TOTAL-ISF Charges

327,900

557,392

660,591

103,199

18.5%

34304720-63100 Postage & Shipping

46,832

66,246

70,000

3,754

5.7%

34304720-63110 Office Expense

1,465

2,000

0.0%

34304720-63120 Equipment Small Office & Tool

22,066

65,000

0.0%

34304720-63140 Advertising 34304720-63143 Communication-Phone

200

100.0%

14,845

15,000

16,000

1,000

6.7%

300

100.0%

59,722

55,000

10,000

(45,000)

(81.8%)

34304720-63144 Communications - Routers 34304720-63160 Software Lic. & Subscriptions

308

Water Utility Operations Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

34304720-63161 Software SaaS Cloud Based

FY 26-27 Adopted Budget

$ Change

% Change

58,500

100.0%

34304720-63200 Liability Ins Premium

322,200

0.0%

34304720-63240 Rental-Equipment

16,137

10,000

0.0%

34304720-63300 Uniform Purchase

7,902

10,000

0.0%

34304720-63310 Dues & Subscriptions

434

2,000

0.0%

34304720-63345 Hazard Materials

404

1,000

0.0%

34304720-63355 Meter & Supplies Existing

43,020

60,000

80,000

20,000

33.3%

34304720-63365 Meter & Supplies New

110,065

120,000

5,000

(115,000)

(95.8%)

34304720-63385 Conservation Measures

1,527

25,000

0.0%

34304720-63395 License & Permit Fees

69,015

70,000

0.0%

34304720-63415 Bank & Merchant Fees

105,174

125,000

135,000

10,000

8.0%

34304720-63465 Tax-Property Tax

2,070

2,100

2,445

345

16.4%

34304720-63485 Bad Debt

80,551

10,000

100.0%

34304720-63610 Travel and Training

9,533

15,000

0.0%

1,000

100.0%

34304720-63882 Admin Fee - Collections 34304720-63900 Recruitment

275

1,500

100.0%

34304720-65130 Fuel

46,259

50,000

38,000

(12,000)

(24.0%)

34304720-65210 Repair & Maintenance

34,344

40,000

0.0%

34304720-65310 Utility-Electric

549,885

795,000

0.0%

640

600

650

8.3%

3,747,402

3,829,500

4,180,000

350,500

9.2%

34304720-65320 Utility-Water and Sewer 34304720-65700 Water Purchase 34304720-66210 Special Dept Expense

78,604

95,000

0.0%

34304720-66275 Other Exp-Repair System

117,153

175,000

200,000

25,000

14.3%

5,487,523

5,628,446

5,938,595

310,149

5.5%

34304720-65400 Cost Allocation Plan Expense

358,100

793,500

556,279

(237,221)

(29.9%)

TOTAL-CAP Expense

358,100

793,500

556,279

(237,221)

(29.9%)

265,000

270,000

5,000

1.9%

TOTAL-Services & Supplies

34304720-89500 Debt-Principal 34304720-89505 Debt-Interest Expense

41,513

35,700

27,625

(8,075)

(22.6%)

TOTAL-Debt Services

41,513

300,700

297,625

(3,075)

(1.0%)

34304720-81540 Capital Asset-Equipment

60,000

(60,000)

(100.0%)

34304720-81550 Capital Asset-Vehicles

400,000

95,000

(305,000)

(76.3%)

(1,600,787)

0.0%

34304720-81590 Capital Asset-CIP Offset

(8,177)

0.0%

34304720-81610 Capital Asset Contra Infra Exp

34304720-81605 Capital Asset Gain(Loss)

(1,798,497)

0.0%

TOTAL-Capital Outlay

(3,407,461)

460,000

95,000

(365,000)

(79.3%)

34304720-63950 Contract Services - Staffing

14,836

25,000

(25,000)

(100.0%)

34304720-64000 Contract - Outside Services

373,290

860,000

850,000

(10,000)

(1.2%)

90,000

95,000

5,000

5.6%

34304720-64018 Contracts - Ground WTR

309

Water Utility Operations Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

34304720-64030 Professional Legal Fees

46,938

50,000

80,000

30,000

60.0%

TOTAL-Prof Contracts

435,064

1,025,000

0.0%

1,015,681

1,500,000

0.0%

175,115

190,000

0.0%

TOTAL-Depreciation

1,190,795

1,690,000

0.0%

34304720-68000 Reimb frm CIP Labor

(135,375)

(100,000)

100.0%

TOTAL-Reimbursements

(135,375)

(100,000)

100.0%

34304720-71000 T-Out General Fund

105,601

108,000

103,260

(4,740)

(4.4%)

34304720-77430 T-Out CIP Water

2,211,015

1,122,750

100.0%

TOTAL-Transfer Out

2,316,616

108,000

1,226,010

1,118,010

1035.2%

TOTAL Revenues

9,345,287

10,225,000

14,966,060

4,741,060

46.4%

TOTAL Expenses Net Increase (Decrease) Fund Balance

9,050,590 12,920,002 294,697 (2,695,002)

13,963,098 1,002,962

1,043,096 3,697,964

8.1% (137.2%)

34304720-81600 Depreciation - Infrastructure 34304720-81602 Depreciation-Equip Mach & Veh

310

Water Capital Preservation Fund FY 24-25 Actual

FY 25-26 Original Budget

34334720-50207 Consumption Residential

2,546,178

2,617,000

- (2,617,000)

(100.0%)

34334720-50208 Consumption Multi Family

450,253

468,000

(468,000)

(100.0%)

34334720-50209 Consumption Commercial

528,959

543,000

(543,000)

(100.0%)

3,525,391

3,628,000

- (3,628,000)

(100.0%)

279,933

239,100

Acct Number

Description

TOTAL-Consumption Fees 34334720-50079 Interest Income-Allocated

FY 26-27 Adopted Budget

$ Change

255,800

% Change

16,700

7.0%

34334720-50082 FMV- Unrealized Gain/Loss

54,500

0.0%

TOTAL-Interest & Rents

334,433

239,100

255,800

16,700

7.0%

34334720-63485 Bad Debt

22,758

0.0%

TOTAL-Services & Supplies

22,758

0.0%

1,001,359

909,750

125,000

(784,750)

(86.3%)

625,000

650,000

25,000

4.0%

TOTAL-Transfer Out

1,001,359

1,534,750

775,000

(759,750)

(49.5%)

TOTAL Revenues

3,859,823

3,867,100

255,800 (3,611,300)

(93.4%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

1,024,118 2,835,706

1,534,750 2,332,350

775,000 (759,750) (519,200) (2,851,550)

(49.5%) (122.3%)

34334720-77430 T-Out CIP Water 34334720-77431 T-Out to Non Captl Project WTR

311

Water Capacity Charge Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

34364720-50259 Water Capacity Fee

528,364

1,030,000

343,742

(686,258)

(66.6%)

TOTAL-Consumption Fees

528,364

1,030,000

343,742

(686,258)

(66.6%)

34364720-50079 Interest Income-Allocated

90,183

80,700

86,300

5,600

6.9%

34364720-50082 FMV- Unrealized Gain/Loss

18,100

0.0%

TOTAL-Interest & Rents

108,283

80,700

86,300

5,600

6.9%

34364720-50351 Prior Year Revenue

636

0.0%

TOTAL-Other Revenue

636

0.0%

34364720-77430 T-Out CIP Water

302,335

0.0%

TOTAL-Transfer Out

302,335

0.0%

TOTAL Revenues

637,283

1,110,700

430,042

(680,658)

(61.3%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

302,335 334,948

1,110,700

430,042

(680,658)

0.0% (61.3%)

312

Water Capital Improvement Projects (CIP) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

74304300-50137 Grants - Federal

290,191

0.0%

TOTAL-Intergovernmental

290,191

0.0%

74304300-43420 T-In Sewer Ops

400,000

(400,000)

(100.0%)

74304300-43425 T-In Capital Preservation

800,000

(800,000)

(100.0%)

74304300-43430 T-In Water Ops

2,211,015

1,122,750

100.0%

74304300-43433 T-In Water Capital Prsv

1,001,359

909,750

125,000

(784,750)

(86.3%)

74304300-43436 T-In Water Capacity

302,335

0.0%

74304300-44200 T-In Water Dev Improvement

17,757

0.0%

TOTAL-Transfer In

3,532,466

2,109,750

1,247,750

(862,000)

(40.9%)

74304300-69000 Capital Projects

3,374,165

2,109,750

1,247,750

(862,000)

(40.9%)

TOTAL-Capital Outlay

3,374,165

2,109,750

1,247,750

(862,000)

(40.9%)

TOTAL Revenues

3,822,657

2,109,750

1,247,750

(862,000)

(40.9%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

3,374,165 448,491

2,109,750 -

1,247,750 -

(862,000) -

(40.9%) 0.0%

313

Water Non-Capitalizable Projects Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

74314305-43433 T-In Water Capital Prsv

625,000

650,000

25,000

4.0%

TOTAL-Transfer In

625,000

650,000

25,000

4.0%

74314305-65500 Non-Capital Projects

625,000

650,000

25,000

4.0%

TOTAL-Services & Supplies

625,000

650,000

25,000

4.0%

TOTAL Revenues

625,000

650,000

25,000

4.0%

TOTAL Expenses Net Increase (Decrease) Fund Balance

625,000 -

650,000 -

25,000 -

4.0% 0.0%

314

315

CIP #

Proj. No.

Water Utility Fund, Water Capital Preservation Fund

Water Utility Fund Water Utility Fund, Water Capital Preservation Fund Water Capacity Charge Water Utility Fund, WRDA

Southwest Boulevard Water Line Replacement

A Section/Commerce Water Line Replacement Ph 2

B Section Water Line Replacement

Water Tank #9 Construction

Tank Interior Coating #3 and #4

WA-64 2017

WA-73 2023W

WA-66 2220

WA-70 2221

Future

$ $

WA-75 2604WNC Water Master Plan Update Water Capital Preservation Fund

Aqueduct Tie-Ins and Pipe Runs Upsizing Water Capital Preservation Fund

Future

300,000

650,000

4,515,000

625,000

2,150,000

2,300,000

1,800,000

2,800,000

2,906,362

1,184,197

2,531,510

13,148,386

9,625,000

650,000

952,000

$ 20,490,433 $

500,000 $

125,000 $

2,906,362 $

1,184,197 $

2,531,510 $

3,639,113 $

8,502,250 $

650,000 $

452,000 $ $

$ 1,897,750 $

150,000 $

500,000 $

1,122,750 $

125,000 $

Adopted FY 2026-27

Fiscal Year 2026-27 Transfers to Funds 7430 & 7431 Water Utility Fund (Fund 3430) 1,122,750.00 Water Capital Preservation Fund (Fund 3433) 775,000.00 Total Fiscal Year 2026-27 Transfers to Funds 7430 & 7431 $ 1,897,750.00

TOTAL FUNDING TO WATER PROJECTS (Funds 7430 & 7431) $

Ongoing

Water Capital Preservation Fund

N/A

Water Capital Preservation Fund

Water Main Replacement Program

SCADA Upgrade & PRV WA-74 2603WNC Integration

Tank Interior Recoating #7 Water Utility Fund

Tank Interior Recoating #5 and #6 Water Utility Fund

Water Utility Fund, Water Capital Preservation Fund, Federal Grant (FEMA HMGP), Per Acre Fee Fund

Well and Tank Site Improvements (formerly Seismic Upgrades)

WA-59 1918

Water Utility Fund, Water Capital Preservation Fund, Sewer Utility Fund, Water Meter Replacements Sewer Capital Preservation

Utilities Office

Water Utility Fund, Water Capital Preservation Fee Fund

WA-53 1807W

Water Utility Fund, Water Capital Preservation Fund

Funding Sources

Water System Controls and Telemetry

Project Name

WA-44 1730

WATER SYSTEM

Total Budget (Actual through FY 26 + Budgeted FY 27 + Planned FY 28-31 for Approved Through Projects) FY 2025-26

10,109,273 $

300,000 $

9,509,273 $

Planned Budget FY 2027-28

4,425,000 $

300,000 $

1,500,000 $

2,500,000 $

125,000 $

Planned Budget FY 2028-29

2,590,000 $

315,000 $

150,000 $

2,000,000 $

125,000 $

Planned Budget FY 2029-30

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7430 and FUND 7431: Water System (Preservation Projects and Expansion/Capacity Projects)

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

6,625,000

300,000

4,200,000

2,000,000

125,000

Planned Budget FY 2030-31

316

CIP #

Proj. No.

Project Name

Funding Sources FY 2026-27 TOTAL TRANSFERS OUT TO FUND 7430 FY2026- 27 TOTAL TRANSFERS OUT TO FUND 7431 TOTAL TRANSFERS OUT $

Total Budget (Actual through FY 26 + Budgeted FY 27 + Planned FY 28-31 for Approved Through Projects) FY 2025-26

1,247,750.00 650,000.00 1,897,750.00

Adopted FY 2026-27

Planned Budget FY 2027-28

Planned Budget FY 2028-29

Planned Budget FY 2029-30

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7430 and FUND 7431: Water System (Preservation Projects and Expansion/Capacity Projects)

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

Planned Budget FY 2030-31

317

Funding Sources:

Total

Item Water Utility Fund (F3430) Water Capital Preserv Charge (F3433)

452,000.00

Budgeted Through FY 25-26 $ 325,000.00 $ 127,000.00 $

Adopted FY 26-27

Planned Budget FY 27-28

125,000.00 $

125,000.00

Planned Budget Planned Budget Planned Budget FY 28-29 FY 29-30 FY 30-31 $ 125,000.00 $ 125,000.00 $ 125,000.00 $ $ $ $ $ $ $ 125,000.00 $ 125,000.00 $ 125,000.00 $

Project Status: Implementation in progress.

Location and Size/Quantity: Citywide Justification: Needed to keep pace with technology upgrades at city well and aquaduct sites

Project Number: CIP1730 CIP No: WA-44 Fund Type: 7430 Category: 7430 - Water Capital Projects

Water System Controls and Telemetry

Project Description: Upgrade the water telemetry system

Project Name:

Total 700,000.00 252,000.00 952,000.00

318

Funding Sources:

Total

650,000.00

Budgeted Through FY 25-26 $ 250,000.00 $ 400,000.00

Item Water Utility Fund (F3430) Water Capital Preservtn Charge (F3433)

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design complete fall 2026, construction summer 2026

Project Number: CIP1807W CIP No: WA-53 Fund Type: 7430 Category: 7430 - Water Capital Projects

Utilities Office

Project Description: Construction of a new administration building and fenced parking area with EV Charging Stations to centralize and accomodate Public Works Utilities operations staff. The new 3,290 square-foot wood framed building includes board and baten exterior siding and standing seam metal roof. The interior spaces include two large open offices with workstations, five private offices, a conference room, two single user restrooms, and a shower. Supporting spaces include a small kitchenette, storage room, and utility areas.

Project Name:

$ $ $ $ $ $ $

Total 250,000.00 400,000.00 650,000.00

319

Funding Sources:

Total

8,502,250.00

Budgeted Through FY 25-26 $ 3,739,185.45 $ 1,073,314.55 $ 2,439,750.00 $ 1,250,000.00

Item Sewer Capital Preservation (F3425) Sewer Utility Fund (F3420) Water Capital Preservtn Charge (F3433) Water Utility Fund (F3430)

Planned Budget FY 27-28

1,122,750.00 $

1,122,750.00

Adopted FY 26-27

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 3,739,185.45 1,073,314.55 2,439,750.00 2,372,750.00 9,625,000.00

Project Status: Design and selection of software system Spring 2026; phased implentation Winter 2026.

Location and Size/Quantity: Citywide Justification: This project is necessary to replace aging water meters and implement an AMI system that improves accuracy, reduces water loss, and enhances operational efficiency. The upgrade will provide real-time usage data to support leak detection, conservation efforts, informed decision-making, and improve customer service.

Project Number: CIP1918 CIP No: WA-59 Fund Type: 7430 Category: 7430 - Water Capital Projects

Water Meter Replacements

Project Description: The Advanced Metering Infrastructure ( AMI) water meter replacement project will modernize the City’s water metering system by installing smart meters that transmit usage data remotely. This will improve billing accuracy, enable early leak detection, support water conservation efforts, and reduce long-term operational costs. This project will also implement a customer web portal as part of the AMI system, providing real-time access to water usage data.

Project Name:

320

Well and Tank Site Improvements (formerly Seismic Upgrades) Category: 7430 - Water Capital Projects

Funding Sources:

Total

3,639,113.01

Budgeted Through FY 25-26 $ 2,661,164.50 $ $ 670,000.00 $ 290,190.75 $ 17,757.76

Item Water Capital Preservtn Charge (F3433) Water Capacity Charge (F3436) Water Utility Fund (F3430) FEMA HMGP Grant Per Acre Fee (F4200) $

Adopted FY 26-27

Planned Budget FY 28-29

9,509,273.25 $

9,509,273.25

Planned Budget FY 27-28

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Number: CIP2017 CIP No: WA-64 Fund Type: 7430

Project Status: Location and Size/Quantity: Citywide Design Complete. Construction FY 27/28 Justification: The project will replace two aging water tanks and upgrade six (6) well sites to improve system reliability and operational performance. Seismic retrofits are included to enhance structural resilience and ensure continuity of water service during a seismic event.

Project Description: Replacement of two aging water storage tanks and upgrades to six (6) well sites, including new telemetry, piping, and associated facilities, to improve system reliability and performance. Improvements include seismic retrofits.

Project Name:

$ $ $ $ $ $ $

Total 2,661,164.50 670,000.00 9,799,464.00 17,757.76 13,148,386.26

321

Funding Sources:

Total

Item Water Utility Fund (F3430) Water Capital Preservtn Charge (F3433)

2,531,510.00

Budgeted Through FY 25-26 $ 1,731,510.00 $ 800,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Completed.

Location and Size/Quantity: A & B Section neighborhoods Justification: Part of ongoing water main replacement program to extend service life, maintain capacity, and reduce maintenance costs. Constructed prior to Southwest Boulevard Complete Streets project.

Planned Budget FY 30-31

Project Number: CIP2023W CIP No: WA-73 Fund Type: 7430 Category: 7430 - Water Capital Projects

Southwest Boulevard Water Line Replacement

Project Description: Replacement and repairs of a watermain and several sewer mains, replacement of sewer manhole covers, installation of new sewer manholes, AC trench paving, AC paving, traffic striping and pavement markings, concrete gutter repairs, and retrofits of existing pedestrian access ramps in the “A” & “B” neighborhood section of the City.

Project Name:

$ $ $ $ $ $ $

Total 1,731,510.00 800,000.00 2,531,510.00

322

Funding Sources:

Total

Item Water Utility Fund (F3430)

1,184,197.00

Budgeted Through FY 25-26 $ 1,184,197.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Design 2026

Location and Size/Quantity: Allison Avenue, Commerce Blvd Justification: Project will extend watermain service life, reduce maintenance costs associated with leak repairs, and increase water system capacity.

Planned Budget FY 30-31

Project Number: CIP2220 CIP No: WA-66 Fund Type: 7430 Category: 7430 - Water Capital Projects

A Section/Commerce Water Line Replacement Ph 2

Project Description: Replace water main as part of sewer main improvements along Allison Avenue and Commerce Blvd.

Project Name:

$ $ $ $ $ $ $

Total 1,184,197.00 1,184,197.00

323

Funding Sources:

Total

Item Water Utility Fund (F3430) Water Capital Preservtn Charge (F3433)

2,906,362.49

Budgeted Through FY 25-26 $ 1,788,406.48 $ 1,117,956.01

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Completed.

Location and Size/Quantity: A & B Section neighborhoods Justification: Part of ongoing water main replacement program to extend service life, maintain capacity, and reduce maintenance costs

Planned Budget FY 30-31

Project Number: CIP2221 CIP No: WA-70 Fund Type: 7430 Category: 7430 - Water Capital Projects

B Section Water Line Replacement

Project Name:

$ $ $ $ $ $ $

Total 1,788,406.48 1,117,956.01 2,906,362.49

324

Funding Sources:

Total

Item Water Capital Preservtn Charge (F3433)

125,000.00

Budgeted Through FY 25-26 $ 125,000.00

Planned Budget FY 27-28

500,000.00 $

Adopted FY 26-27 500,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: On hold waiting for funding

Location and Size/Quantity: 201 J Rogers Lane Justification: Needed to improve connection and reliability during emergencies

Planned Budget FY 30-31

Project Number: CIP2603WNC CIP No: 2603WNC Fund Type: 7431 Category: 7431 - Water Non-Capital Projects

SCADA Upgrade & PRV Integration

Project Description: Relocating the water telemetry system (SCADA) from the corporation yard to the sewer pump station

Project Name:

$ $ $ $ $ $ $

Total 625,000.00 625,000.00

325

Funding Sources:

Total

Item Water Capital Preservtn Charge (F3433)

500,000.00

Budgeted Through FY 25-26 $ 500,000.00

Planned Budget FY 27-28

150,000.00 $

Adopted FY 26-27 150,000.00

Justification: This project is necessary to update the City’s Water Master Plan to reflect current system conditions, infrastructure performance, and future demands. The update will identify system deficiencies and prioritize capital improvements based on pipe condition, water quality, and hydraulic capacity. The project supports data-driven decision-making, asset management, and the long-term reliability and sustainability of the City’s water system.

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: On hold waiting for funding approval

Location and Size/Quantity:

Planned Budget FY 30-31

Project Number: CIP2604WNC CIP No: WA-75 Fund Type: 7431 Category: 7431 - Water Non-Capital Projects

Water Master Plan Update

Project Description: The Water Master Plan provides a comprehensive evaluation of the City’s water system, including supply, storage, distribution, and operational performance. The update will include a pipe condition assessment, water quality evaluation, and hydraulic modeling to identify system deficiencies and prioritize capital improvements.

Project Name:

$ $ $ $ $ $ $

Total 650,000.00 650,000.00

326

Funding Sources:

Total

Item Water Capacity Charge (F3436)

Budgeted Through FY 25-26

Adopted FY 26-27

300,000.00 $

Planned Budget FY 29-30

2,500,000.00 $

Planned Budget Planned Budget FY 27-28 FY 28-29 $ 300,000.00 $ 2,500,000.00

Planned Budget FY 30-31

Project Status: Phase 1 (pad) complete for Tank #9. Design FY 27/28.

Location and Size/Quantity: City owned property at 6626 Petaluma Hill Road (APN 047-132-038) Justification: Fire flow and water storage improvements for residential development and city-wide system needs

Project Number: CIPFuture CIP No: Future Fund Type: 7430 Category: 7430 - Water Capital Projects

Water Tank #9 Construction

Project Description: Construction of new Water Tank #9 adjacent to existing Water Tank #8

Project Name:

$ $ $ $ $ $ $

Total 2,800,000.00 2,800,000.00

327

Funding Sources:

Total

Item Water Utility Fund (F3430)

Budgeted Through FY 25-26 $ -

Adopted FY 26-27

300,000.00 $

Planned Budget FY 29-30

1,500,000.00 $

Planned Budget Planned Budget FY 27-28 FY 28-29 $ 300,000.00 $ 1,500,000.00

Project Status: On hold waiting for funding

Location and Size/Quantity: Water Tanks #3 and #4 Justification: Needed for preventative maintenance of City water tanks

Planned Budget FY 30-31

Project Number: CIPFuture CIP No: Future Fund Type: 7430 Category: 7430 - Water Capital Projects

Tank Interior Coating #3 and #4

Project Description: Recoating of interior of Water Tanks

Project Name:

$ $ $ $ $ $ $

Total 1,800,000.00 1,800,000.00

328

Funding Sources:

Total

Item Water Utility Fund (F3430)

Budgeted Through FY 25-26 $ -

Adopted FY 26-27

Planned Budget FY 27-28

300,000.00 $

Planned Budget FY 30-31

2,000,000.00 $

Planned Budget Planned Budget FY 28-29 FY 29-30 $ 300,000.00 $ 2,000,000.00

Project Status: On hold waiting for funding

Location and Size/Quantity: Water Tanks #5 and #6 Justification: Needed for preventative maintenance of City water tanks

Project Number: CIPFuture CIP No: Future Fund Type: 7430 Category: 7430 - Water Capital Projects

Tank Interior Recoating #5 and #6

Project Description: Recoating of interior of Water Tanks

Project Name:

$ $ $ $ $ $ $

Total 2,300,000.00 2,300,000.00

329

Funding Sources:

Total

Item Water Utility Fund (F3430)

Budgeted Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget Planned Budget FY 29-30 FY 30-31 $ 150,000.00 $ 2,000,000.00 $ $ $ $ $ $ $ 150,000.00 $ 2,000,000.00 $

Project Status: On hold waiting for funding

Location and Size/Quantity: Water Tank #7 Justification: Needed for preventative maintenance of City water tanks

Project Number: CIPFuture CIP No: Future Fund Type: 7430 Category: 7430 - Water Capital Projects

Tank Interior Recoating #7

Project Description: Recoating of interior of Water Tanks

Project Name:

Total 2,150,000.00 2,150,000.00

330

Funding Sources:

Total

Item Water Capital Preservtn Charge (F3433)

Budgeted Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget Planned Budget FY 29-30 FY 30-31 $ 315,000.00 $ 4,200,000.00 $ $ $ $ $ $ $ 315,000.00 $ 4,200,000.00 $

Project Status: On hold waiting for funding

Location and Size/Quantity: Citywide Justification: On going water main replacement to extend service life, maintain capacity, and reduce maintenance costs

Project Number: CIPOngoing CIP No: N/A Fund Type: 7430 Category: 7430 - Water Capital Projects

Water Main Replacement Program

Project Description: On going water main replacement

Project Name:

Total 4,515,000.00 4,515,000.00

331

Aqueduct Tie-Ins and Pipe Runs Upsizing Category: 7430 - Water Capital Projects

Funding Sources:

Total

Item Water Capital Preservtn Charge (F3433)

Budgeted Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ 300,000.00 $ $ $ $ $ $ $ 300,000.00 $

Project Number: CIPFuture CIP No: Future Fund Type: 7430

Project Status: Location and Size/Quantity: Various locations Citywide On hold waiting for funding Justification: Long-term planning design for future consideration of an additional connection from the east side of town to the west side.

Project Description: Project identified in Water System Master Plan

Project Name:

Total 300,000.00 300,000.00

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332

333

FUND BALANCE SUMMARY Recycled Water Funds

Fund

Description

3440 Recycled Water - Utility Operations Fund 3445Recycled Water - Capital Preservation Fund 7440Recycled Water - Capital Improv. Proj. Fund 7441Recycled Water - Non Capital Improv. Proj.

Estimated Beginning Fund Balance 767,219 s rojects

334

FY26-27 Adopted Revenue 627,800 -

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 600,789 -

55,000 -

849,230 -

Recycled Water Utility Operations Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

34404730-50239 Penalties - Commercial

814

0.0%

TOTAL-Fines & Penalties

814

0.0%

34404730-50230 Recycled Water

427,744

521,400

525,000

3,600

0.7%

34404730-50243 Flat Rate Recycled

39,545

64,700

66,000

1,300

2.0%

TOTAL-Consumption Fees

467,289

586,100

591,000

4,900

0.8%

34404730-50079 Interest Income-Allocated

36,969

34,400

36,800

2,400

7.0%

34404730-50082 FMV- Unrealized Gain/Loss

7,600

0.0%

TOTAL-Interest & Rents

44,569

34,400

36,800

2,400

7.0%

34404730-50351 Prior Year Revenue

1,327

0.0%

TOTAL-Other Revenue

1,327

0.0%

34404730-61000 Salaries

56,592

169,103

105,174

(63,929)

(37.8%)

34404730-61175 Off Salary Pay 34404730-61220 Admin Leave Payout 34404730-61300 Stipend Pay 34404730-61500 Acting Pay

0.0%

1,603

2,180

577

36.0%

157

100.0%

345

2,201

100.0%

56,996

170,706

109,712

(60,994)

(35.7%)

34404730-61837 Allowance Auto

505

1,709

0.0%

34404730-62100 Medicare

712

2,352

1,560

(792)

(33.7%)

6,077

24,671

(24,671)

(100.0%)

18,506

100.0%

34404730-62230 Benefits-Vision

192

111

(81)

(42.2%)

34404730-62240 Benefits-Life Insurance

410

426

242

(184)

(43.2%)

34404730-62250 Benefits-Dental

394

1,403

851

(552)

(39.3%)

34404730-62260 Benefits-EAP

(11)

(20.4%)

TOTAL-Salaries

34404730-62200 Benefits-Medical 34404730-62204 Benefits - Kaiser Medical

34404730-62600 Disability-Long Term

266

879

558

(321)

(36.5%)

34404730-62620 Disability-Short Term

148

491

423

(68)

(13.8%)

34404730-62680 PERS-ER

4,401

12,178

11,225

(953)

(7.8%)

34404730-62685 PERS- ER UAL

3,027

14,235

16,132

1,897

13.3%

34404730-62720 RHSA Plan

420

1,800

1,080

(720)

(40.0%)

34404730-62800 Workers Comp

680

1,666

1,546

(120)

(7.2%)

34404730-62990 GASB 68 Pension Plan Exp

13,312

0.0%

TOTAL-Benefits

30,467

62,056

53,986

(8,070)

(13.0%)

34404730-80010 Services - Info Tech

5,900

10,286

4,386

74.3%

34404730-80050 Services - Gen Liab ISF

17,800

100.0%

TOTAL-ISF Charges

5,900

28,086

22,186

376.0%

335

Recycled Water Utility Operations Fund

Acct Number

Description

34404730-63143 Communication-Phone

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

861

500

1,000

500

100.0%

34404730-63160 Software Lic. & Subscriptions

17,478

30,000

10,000

(20,000)

(66.7%)

34404730-63161 Software SaaS Cloud Based

10,000

100.0%

5,400

0.0%

34404730-63395 License & Permit Fees

34404730-63200 Liability Ins Premium

4,000

0.0%

34404730-63610 Travel and Training

1,000

(1,000)

(100.0%)

34404730-65700 Water Purchase

242,583

254,800

257,500

2,700

1.1%

34404730-66210 Special Dept Expense

1,639

3,500

(3,500)

(100.0%)

34404730-66275 Other Exp-Repair System

1,006

10,000

(10,000)

(100.0%)

268,968

303,800

282,500

(21,300)

(7.0%)

34404730-65400 Cost Allocation Plan Expense

16,505

100.0%

TOTAL-CAP Expense

16,505

100.0%

34404730-81540 Capital Asset-Equipment

50,000

100.0%

TOTAL-Capital Outlay

50,000

100.0%

23,026

20,000

(20,000)

(100.0%)

TOTAL-Services & Supplies

34404730-64000 Contract - Outside Services 34404730-64030 Professional Legal Fees

462

1,000

5,000

4,000

400.0%

TOTAL-Prof Contracts

23,488

21,000

5,000

(16,000)

(76.2%)

34404730-81600 Depreciation - Infrastructure

37,968

55,000

0.0%

34404730-81602 Depreciation-Equip Mach & Veh

5,674

0.0%

TOTAL-Depreciation

43,642

55,000

0.0%

34404730-77441 T-Out RWTR Non-Cptl Projects

150,000

(150,000)

(100.0%)

TOTAL-Transfer Out

150,000

(150,000)

(100.0%)

TOTAL Revenues

513,999

620,500

627,800

7,300

1.2%

TOTAL Expenses Net Increase (Decrease) Fund Balance

423,560 90,439

768,462 (147,962)

600,789 27,011

(167,673) 174,973

(21.8%) (118.3%)

336

Recycled Water Capial Preservation Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

34454730-50230 Recycled Water

16,799

27,504

(27,504)

(100.0%)

TOTAL-Consumption Fees

16,799

27,504

(27,504)

(100.0%)

34454730-50079 Interest Income-Allocated

2,861

2,500

(2,500)

(100.0%)

34454730-50082 FMV- Unrealized Gain/Loss

600

0.0%

TOTAL-Interest & Rents

3,461

2,500

(2,500)

(100.0%)

TOTAL Revenues

20,260

30,004

(30,004)

(100.0%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

20,260

30,004

(30,004)

0.0% (100.0%)

337

Recycled Water Capital Improvement Projects (CIP) Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

74404300-50351 Prior Year Revenue

(1,327)

0.0%

TOTAL-Other Revenue

(1,327)

0.0%

TOTAL Revenues

(1,327)

0.0%

TOTAL Expenses Net Increase (Decrease) Fund Balance

(1,327)

0.0% 0.0%

338

Recycled Water Non-Capitalizable Projects Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

74414305-43440 T-In Recycled Water Ops

150,000

(150,000)

(100.0%)

TOTAL-Transfer In

150,000

(150,000)

(100.0%)

74414305-65500 Non-Capital Projects

150,000

(150,000)

(100.0%)

TOTAL-Services & Supplies

150,000

(150,000)

(100.0%)

TOTAL Revenues

150,000

(150,000)

(100.0%)

TOTAL Expenses Net Increase (Decrease) Fund Balance

150,000 -

(150,000) -

(100.0%) 0.0%

339

340

Proj. No.

Project Name

Funding Sources

Recycled Water Utility, Recycled Water Capital Preservation $

600,000

TOTAL FUNDING RECYCLED WATER PROJECTS (Funds 7440 & 7441)

Alicia Park Irrigation RW-04 2605RNC Replacement $

RECYCLED WATER - CITY FACILITIES AND RECREATION - REPLACEMENT/MAJOR MAINTENANCE

CIP #

$600,000

600,000

Total Budget (Actual through FY 26 Approved Through + Budgeted FY 27 + Planned FY 28-31 for FY 2025-26 Projects)

FY 2026-27

Adopted

FY 2027-28

Planned

FY 2028-29

Planned

FY 2029-30

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7440 and FUND 7441: Recycled Water System (Preservation Projects and Expansion/Capacity Projects)

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

FY 2030-31

Planned

341

Alicia Park Irrigation Replacement

Project Number: CIP2605RNC CIP No: RW-04 Fund Type: 7441

Funding Sources:

Total

Item Recycled Water Utility (F3440) Recycled Water Capital Presrv (F3445)

600,000.00

Budget Through FY 25-26 $ 495,093.00 $ 104,907.00

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: Alicia Park - 300 Arlen Drive Justification: This project involves the replacement of the existing recycled water irrigation system to improve efficiency, reliability, and regulatory compliance. The current system, which has reached the end of its service life, will be replaced with new infrastructure designed to optimize water reuse and support sustainable landscape irrigation.

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Spring 2026; Construction Summer 2026

Project Description: Category: The scope of work includes the removal of outdated pipelines, valves, sprinkler heads, and control system, followed by the 7441 - Recycled Water Non-Capital Projects installation of new recycled water distribution lines, high-efficiency irrigation components, and smart irrigation controllers.

Project Name:

$ $ $ $ $ $ $

Total 495,093.00 104,907.00 600,000.00

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342

GOLF COURSE FUND Enterprise Funds account for operations that operate in a manner like private business enterprises where the intent of the governing body is that the costs of providing goods and services to the public on a continuing basis be financed primarily through user charges. The following summarizes the City’s Enterprise Golf Course Fund: Accounts for the activities of the City’s golf courses which are under the operational management of Rohnert Park Golf, L.P. doing business as Foxtail Golf Course. The City has implemented a master lease agreement with Rohnert Park Golf LP, a California Limited Partnership to facilitate the improvement, operation, and maintenance of the City’s two golf courses.

343

FUND BALANCE SUMMARY Golf Course Fund

Fund

Description

3100 Golf Course Enterprise

Estimated Beginning Fund Balance 1,319,773

344

FY26-27 Adopted Revenue 324,200

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 97,248

22,000

1,568,725

Golf Course Enterprise Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

31004700-50079 Interest Income-Allocated

31,538

26,200

28,000

1,800

6.9%

31004700-50082 FMV- Unrealized Gain/Loss

6,100

0.0%

31004700-50086 Interest Income-Leases

6,473

3,200

(3,200)

(100.0%)

31004700-50089 Rents-Golf Course

207,920

120,000

76,200

(43,800)

(36.5%)

31004700-50090 % Rent Golf Course

220,000

100.0%

252,031

149,400

324,200

174,800

117.0%

31004700-63465 Tax-Property Tax

7,019

0.0%

31004700-63466 Possessory Tax

8,395

7,200

(1,195)

(14.2%)

TOTAL-Interest & Rents

31004700-66210 Special Dept Expense TOTAL-Services & Supplies

20,000

0.0%

7,019

28,395

27,200

(1,195)

(4.2%)

31004700-65400 Cost Allocation Plan Expense

3,048

100.0%

TOTAL-CAP Expense

3,048

100.0%

31004700-64000 Contract - Outside Services

55,000

45,000

(10,000)

(18.2%)

TOTAL-Prof Contracts

55,000

45,000

(10,000)

(18.2%)

31004700-81600 Depreciation - Infrastructure

12,419

22,000

0.0%

TOTAL-Depreciation

12,419

22,000

0.0%

TOTAL Revenues

252,031

149,400

324,200

174,800

117.0%

TOTAL Expenses Net Increase (Decrease) Fund Balance

19,438 232,593

105,395 44,005

97,248 226,952

(8,147) 182,947

(7.7%) 415.7%

345

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346

FIDUCIARY FUNDS Asset Forfeiture Funds - Asset Seizures are Federal (Fund 5330) and State (Fund 5335) seized assets held by the City in a trustee capacity until the County of Sonoma District Attorney’s Office requests the remittance of the assets.

Successor Agency to the CDC Fund 5700 - Accounts for the assets and activities to wind down the affairs of the former Community Development Commission (CDC). This fund accounts for the receipt of property tax revenues pursuant to the Redevelopment Dissolution Act and the assets transferred from the Commission. The Successor Agency’s assets can only be used to pay enforceable obligations in existence at the date of dissolution pursuant to the Recognized Obligation Payment Schedules (ROPS) approved by the California Department of Finance under the Redevelopment Dissolution Act.

1999 Tax Allocation Bonds Fund 8710 – Issued on January 15, 1999, for the purpose of funding certain capital improvements, to fund a reserve fund and to pay the costs of issuing the Series 1999 Bonds. The 1999 TABs are scheduled to mature during the fiscal year ending June 30, 2036, are limited obligations of the Successor Agency payable and secured by tax revenues to be derived from the project area.

2018A Tax Allocation Bonds Fund 8730 – Issued on May 3, 2018, with proceeds deposited into refunding escrows to current refund the 2003 TABs, current refund the 2007R TABs, and advance refund the 2001 TABs. The 2018A TABs have a final maturity date of August 1, 2037. The Successor Agency receives payments from the RPTTF to fund the debt services of the bonds.

347

Federal Seized Assets Trust Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

53301399-50079 Interest Income-Allocated

12,115

11,600

12,400

800

6.9%

TOTAL-Interest & Rents

12,115

11,600

12,400

800

6.9%

TOTAL Revenues

12,115

11,600

12,400

800

6.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

12,115

11,600

12,400

800

0.0% 6.9%

348

State Seized Assets Trust Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

53351399-50079 Interest Income-Allocated

6,152

5,900

6,300

400

6.8%

TOTAL-Interest & Rents

6,152

5,900

6,300

400

6.8%

TOTAL Revenues

6,152

5,900

6,300

400

6.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

6,152

5,900

6,300

400

0.0% 6.8%

349

Successor Agency - ROPS FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

57001399-51000 Prop Tax-RPTTF

2,591,311

2,566,918

2,982,854

415,936

16.2%

TOTAL-Property Tax

2,591,311

2,566,918

2,982,854

415,936

16.2%

57001399-50083 SA CDC Int Fnd Specfic

1,660

0.0%

TOTAL-Consumption Fees

1,660

0.0%

57001399-50079 Interest Income-Allocated

130,593

86,400

92,400

6,000

6.9%

TOTAL-Interest & Rents

130,593

86,400

92,400

6,000

6.9%

Acct Number

Description

$ Change

% Change

57001399-64000 Contract - Outside Services

17,175

11,819

15,000

3,181

26.9%

57001399-64001 Admin Services

231,738

238,181

235,000

(3,181)

(1.3%)

1,087

0.0%

TOTAL-Prof Contracts

250,000

0.0%

57001399-81600 Depreciation - Infrastructure

499,318

545,129

0.0%

TOTAL-Depreciation

499,318

545,129

0.0%

57001399-78710 T-Out Bonds 1999 TABS

896,312

1,720,000

1,735,000

15,000

0.9%

57001399-78730 T-Out SA Bond 2018A Ref'd

1,541,158

1,543,169

1,146,044

(397,125)

(25.7%)

TOTAL-Transfer Out

2,437,470

3,263,169

2,881,044

(382,125)

(11.7%)

TOTAL Revenues

2,723,564

2,653,318

3,075,254

421,936

15.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,186,788 4,058,298 (463,224) (1,404,980)

3,676,173 (600,919)

(382,125) 804,061

(9.4%) (57.2%)

57001399-64030 Professional Legal Fees

350

1999 Tax Allocation Bonds Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

87101399-50081 Interest Income

57,703

35,000

20,000

(15,000)

(42.9%)

TOTAL-Interest & Rents

57,703

35,000

20,000

(15,000)

(42.9%)

87101399-45700 T-In Successor Agency CDC

896,312

1,720,000

1,735,000

15,000

0.9%

TOTAL-Transfer In

896,312

1,720,000

1,735,000

15,000

0.9%

87101399-89500 Debt-Principal

1,152,801

1,094,610

(58,191)

(5.0%)

87101399-89505 Debt-Interest Expense

767,826

602,199

660,390

58,191

9.7%

TOTAL-Debt Services

767,826

1,755,000

0.0%

TOTAL Revenues

954,016

1,755,000

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

767,826 186,190

1,755,000 -

0.0% 0.0%

351

Successor Agency 2018A Tax Allocation Bonds Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

87301399-50081 Interest Income

2,805

500

(500)

(100.0%)

TOTAL-Interest & Rents

2,805

500

(500)

(100.0%)

87301399-45700 T-In Successor Agency CDC

1,541,158

1,543,169

1,146,044

(397,125)

(25.7%)

TOTAL-Transfer In

1,541,158

1,543,169

1,146,044

(397,125)

(25.7%)

87301399-89500 Debt-Principal

1,030,000

675,000

(355,000)

(34.5%)

87301399-89505 Debt-Interest Expense

418,766

513,669

471,044

(42,625)

(8.3%)

TOTAL-Debt Services

418,766

1,543,669

1,146,044

(397,625)

(25.8%)

TOTAL Revenues

1,543,963

1,543,669

1,146,044

(397,625)

(25.8%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

418,766 1,125,197

1,543,669 -

1,146,044 -

(397,625) -

(25.8%) 0.0%

352

PERMANENT FUNDS A permanent fund is used by municipalities where the principal amount is restricted and only the earnings (interest, dividends, etc.) can be used for specific purposes. These funds are often created to support longterm projects or needs, like libraries, parks, or other community assets. The principal remains intact as a permanent endowment, ensuring the fund's longevity and continued benefit to the community.

The City maintains the Performing Arts Center Endowment and Spreckels Donation Funds which account for capital donated to the City to support the Dorothy Rohnert Spreckels Performing Art Center. The interest earnings generated from the Endowment Fund corpus is placed in the Spreckels Donation Fund and is used to support operations and offset certain capital costs at the Performing Arts Center.

353

FUND BALANCE SUMMARY PERMANENT FUNDS Description

Estimated Beginning Fund Balance

4525 Spreckels Donations Fund 5561 Spreckels Endowment Fund

524,290 340,000

Fund

354

FY26-27 Adopted Revenue 59,325 40,000

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 68,200 -

515,415 380,000

Spreckels Donation Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

45255200-50079 Interest Income-Allocated

29,384

20,500

21,900

1,400

6.8%

45255200-50082 FMV- Unrealized Gain/Loss

5,900

0.0%

45255200-50085 Interest Income - Dedicated

11,100

9,525

7,425

(2,100)

(22.0%)

TOTAL-Interest & Rents

46,384

30,025

29,325

(700)

(2.3%)

45255200-50115 Revenue-Intergov't Water Loan

25,000

30,000

5,000

20.0%

TOTAL-Other Financing Uses

25,000

30,000

5,000

20.0%

45255200-63535 Donation Exp to GF 5200 PAC

79,200

61,200

(18,000)

(22.7%)

45255200-63700 Scholarships

10,000

7,000

(3,000)

(30.0%)

TOTAL-Services & Supplies

89,200

68,200

(21,000)

(23.5%)

45255200-71000 T-Out General Fund

11,990

0.0%

TOTAL-Transfer Out

11,990

0.0%

TOTAL Revenues

46,384

55,025

59,325

4,300

7.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

11,990 34,394

89,200 (34,175)

68,200 (8,875)

(21,000) 25,300

(23.5%) (74.0%)

355

Spreckels Endowment Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

55615200-50115 Revenue-Intergov't Water Loan

45,000

40,000

(5,000)

(11.1%)

TOTAL-Other Financing Uses

45,000

40,000

(5,000)

(11.1%)

TOTAL Revenues

45,000

40,000

(5,000)

(11.1%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

45,000

40,000

(5,000)

0.0% (11.1%)

356

CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program Funds illustrate the City of Rohnert Parks investment in the City’s infrastructure. City projects improve safety and quality of life in the City. Capital Improvement Projects often involve major renovations, replacements, and additions. The City’s Capital Improvement team includes engineers, project managers, surveyors, planners, map specialists, inspectors, grant writers and finance experts.

The Casino Infrastructure Funding Fund holds Casino Funds that are slated for funding Capital Projects. From this fund monies are sent directly to Capital and Non-Capital projects The General Fund Infrastructure Funding Fund is used to fund projects paid for by the General Fund. Funds accumulated in the General Fund are transferred to this Infrastructure Fund. From there, fund monies are sent directly to Capital and Non-Capital projects.

357

FUND BALANCE SUMMARY Capital Projects Funds

Fund

Description

7108 Casino Infrastructure Funding 7109 General Fund Infrastructure Funding 7110 General Gov't Capital Improvements Fund 7111 General Gov't Non-Capital Projects Fund 7130 CIP Bond 3

Estimated Beginning Fund Balance

FY26-27 Adopted Revenue

13,879,872 9,370,634 249,888 11,103 62,847

610,000 12,672,485 1,490,000 135,000

358

Net FY26-27 FY26-27 Depreciation Estimated Adopted and Ending Fund Expenditures Reserves Balance 1,677,485 6,950,000 12,672,485 1,490,000 -

(5,464,307) -

7,348,080 2,420,634 249,888 11,103 197,847

Casino Infrastructure Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

71084290-50079 Interest Income-Allocated

2,404

610,000

100.0%

71084290-50082 FMV - Unrealized Gain/Loss

1,900

0.0%

TOTAL-Interest & Rents

4,304

610,000

100.0%

71084290-44601 T-In Graton Supplemental

3,206,747

16,682,419

- (16,682,419)

(100.0%)

TOTAL-Transfer In

3,206,747

16,682,419

- (16,682,419)

(100.0%)

71084290-77110 T-Out CIP-Government

269,243

1,677,485

100.0%

TOTAL-Transfer Out

269,243

1,677,485

100.0%

TOTAL Revenues

3,211,051

16,682,419

610,000 (16,072,419)

(96.3%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

269,243 2,941,808

1,677,485 1,677,485 16,682,419 (1,067,485) (17,749,904)

100.0% (106.4%)

359

General Fund Infrastructure Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

71094295-50079 Interest Income-Allocated

193,840

140,000

(140,000)

(100.0%)

71094295-50082 FMV- Unrealized Gain/Loss

37,700

0.0%

71094295-50085 Interest Income - Dedicated

520

0.0%

TOTAL-Interest & Rents

232,060

140,000

(140,000)

(100.0%)

71094295-50141 Grants - State

23,494

0.0%

TOTAL-Intergovernmental

23,494

0.0%

71094295-41000 T-In General Fund

4,730,420

1,500,000

- (1,500,000)

(100.0%)

71094295-42500 T-In Facility ISF

1,485,000

0.0%

496,829

0.0%

39,325

(39,325)

(100.0%)

TOTAL-Transfer In

6,712,249

1,539,325

- (1,539,325)

(100.0%)

71094295-77110 T-Out CIP-Government

2,881,725

500,000

71094295-43450 T-In Refuse 71094295-44631 T-In F4631 Casino PS Bldg

71094295-77111 T-Out to Non Capital Project

6,075,000

5,575,000

1115.0%

100,485

875,000

100.0%

TOTAL-Transfer Out

2,982,210

500,000

6,950,000

6,450,000

1290.0%

TOTAL Revenues

6,967,803

1,679,325

- (1,679,325)

(100.0%)

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,982,210 3,985,593

500,000 6,950,000 6,450,000 1,179,325 (6,950,000) (8,129,325)

1290.0% (689.3%)

360

General Government Capital Improvement Projects (CIP) Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

71104300-50137 Grants - Federal

160,389

0.0%

71104300-50139 Grant-Fed Pass Thru Rev

52,830

0.0%

71104300-50141 Grants - State

3,861,396

606,000

(606,000)

(100.0%)

TOTAL-Intergovernmental

4,074,615

606,000

(606,000)

(100.0%)

71104300-50157 Other Revenue-Agency

1,270,898

- (1,270,898)

(100.0%)

TOTAL-Rev frm Other Agency

1,270,898

- (1,270,898)

(100.0%)

71102300-44112 T-In General Plan Maintenence

89,716

71104300-41000 T-In General Fund

0.0%

819,036

0.0%

71104300-42110 T-In Information Technology

8,947

0.0%

71104300-44215 T-In Traffic Signals

12,180

0.0%

2,142,841

0.0%

96,850

0.0%

850,000

100.0%

299,540

795,000

1,600,000

805,000

101.3%

700,000

(700,000)

(100.0%)

71104300-44420 T-In HUTA Gas Tax

443,504

3,424,000

- (3,424,000)

(100.0%)

71104300-44425 T-In SB1 Gas Tax

- (2,750,000)

(100.0%)

71104300-44250 T-In Public Facility Finance 71104300-44322 T-In Measure M Parks 71104300-44324 T-In Measure H Fire 71104300-44327 T-In Measure M Traffic 71104300-44328 T-In Go Sonoma

1,461,426

2,750,000

71104300-44510 T-In Comm Serv Facility Fee

6,343

0.0%

71104300-44520 T-In PAC Facility Fee

18,753

0.0%

71104300-44601 T-In Graton Supplemental

354,101

0.0%

71104300-44607 T-In Graton Nbrhd & Workforce

489,593

1,200,000

100.0%

71104300-44609 T-In RP Foundation

684,885

1,320,000

100.0%

269,243

1,677,485

100.0%

71104300-47109 T-In GF Funding

71104300-47108 T-In Casino Infrastructure

2,881,725

500,000

6,025,000

5,525,000

1105.0%

71104300-47130 T-In CIP Bond III

210,332

2,478,503

- (2,478,503)

(100.0%)

10,289,015

10,647,503

12,672,485

2,024,982

19.0%

71102300-65500 Non-Capital Projects

89,716

0.0%

TOTAL-Transfer In

71104300-65500 Non-Capital Projects

3,303,605

50,000

(50,000)

(100.0%)

TOTAL-Services & Supplies

3,393,320

50,000

(50,000)

(100.0%)

71104300-69000 Capital Projects

9,847,539

12,474,401

12,672,485

198,084

1.6%

39,000

0.0%

TOTAL-Capital Outlay

9,886,539

12,474,401

12,672,485

198,084

1.6%

TOTAL Revenues

14,363,630

12,524,401

12,672,485

148,084

1.2%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

13,279,859 1,083,771

12,524,401 -

12,672,485 -

148,084 -

1.2% 0.0%

71104300-81540 Capital Asset-Equipment

361

General Government Non-Capitalizable Projects Fund

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

71114305-44322 T-In Measure M Parks

30,000

100.0%

71114305-44327 T-In Measure M Traffic

300,000

(300,000)

(100.0%)

71114305-44425 T-In SB1 Gas Tax

250,000

100.0%

71114305-44510 T-In Comm Serv Facility Fee 71114305-44601 T-In Graton Supplemental

100,000

100.0%

75,553

0.0%

185,000

100.0%

71114305-44609 T-In RP Foundation 71114305-47109 T-In GF Funding

100,485

925,000

100.0%

TOTAL-Transfer In

176,037

300,000

1,490,000

1,190,000

396.7%

71114305-65500 Non-Capital Projects

177,332

300,000

1,490,000

1,190,000

396.7%

TOTAL-Services & Supplies

177,332

300,000

1,490,000

1,190,000

396.7%

TOTAL Revenues

176,037

300,000

1,490,000

1,190,000

396.7%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

177,332 (1,295)

300,000 -

1,490,000 -

1,190,000 -

396.7% 0.0%

362

Capital Improvement Projects Bond 3 Fund

Acct Number

Description

FY 24-25 Actual

FY 25-26 Original Budget

FY 26-27 Adopted Budget

$ Change

% Change

71304300-50079 Interest Income Allocated

200,592

135,000

100.0%

TOTAL-Interest & Rents

200,592

135,000

100.0%

71304300-77110 T-Out CIP-Government

210,332

2,478,503

- (2,478,503)

(100.0%)

TOTAL-Transfer Out

210,332

2,478,503

- (2,478,503)

(100.0%)

TOTAL Revenues

200,592

TOTAL Expenditures Net Increase (Decrease) Fund Balance

210,332 2,478,503 (9,740) (2,478,503)

363

135,000

100.0%

- (2,478,503) 135,000 2,613,503

(100.0%) (105.4%)

364

Proj. No.

Project Name

2226

2304

OF-95

OF-98

Future

Downtown Infrastructure (non-utilities portion) Autonomous Fire Watch System Downtown Park Improvements Corporation Yard Redevelopment Station #4 (Southern Station) Relocation

Trail to Crane Creek Regional Park

Measure H

Park In-Lieu Fee General Fund Infrastructure, Public Facilities Fee

General Fund Infrastructure, Casino Supplemental FEMA Hazard Mitigation Grant (Federal), General Fund Infrastructure

Bikeshare Implementation Measure M

Golf Course Drive West Improvements (SB Ramp to Redwood Dr)

Hwy. 101 SB / Golf Course Dr. Off-Ramp Intersection Casino Infrastructure, Public Facilities Improvements Fee

TR-145 2203

TR-152 2407

TR-153 2408

Casino Supplemental, Casino Infrastructure

Citywide Traffic Signal Safety Improvements

TR-149 2225

CMAQ Grant (Federal), General Fund Infrastructure, Gas Tax, Measure M Transportation Highway Safety Infrastructure Program Grant (State), Gas Tax, General Fund Infrastructure $

Future

TR-144 2202

Future $

TR-130 2020

Highway 101 Bicycle/Pedestrian Overcrossing

Dowdell Avenue Extension Phase 1 (Emergency Vehicle Access) Public Facilities Fee

Dowdell Avenue Extension Phase 2 (Business Park Golf Course) Public Facilities Fee

Keiser Avenue Reconstruction and Public Facilities Fee, Developer Snyder/Keiser Intersection Contribution

TR-035 1718 / / TR1718B / 143 2201

B. TRANSPORTATION SYSTEM - EXPANSION / NEW

Future

OF-102 2402

PR-134 2401

0719

PR-49

Funding Sources

General Fund Infrastructure, Open Space District Grant, TDA Article 3, Rohnert Park Foundation, Sonoma County Regional Parks, Casino NUWH, Casino Infrastructure Fund, Measure M Transportation, Park in-Lieu Fee, General Fund $

A. CITY FACILITIES AND RECREATION - EXPANSION/NEW

CIP #

1,535,612

1,632,110

50,000

2,013,559

11,945,000

13,000,000

7,540,597

9,133,734

5,300,000

10,000,000

500,000

315,382

1,035,972

5,671,452

1,535,612

1,632,110

50,000

2,013,559

4,345,000

7,540,597

9,133,734

1,000,000

500,000

315,382

1,035,972

5,671,452

Total Budget (Actual through FY 26 Approved Through + Budgeted FY 27 + Planned FY 28-31 for FY 2025-26 Projects)

FY 2026-27

Adopted

2,000,000

FY 2027-28

Planned

9,000,000

FY 2028-29

Planned

2,000,000

300,000

FY 2029-30

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7110 and FUND 7111: City Facilities, Parks and Recreation Facilities, Transportation Infrastructure Project Funding

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

5,600,000

11,000,000

5,000,000

FY 2030-31

Planned

365

Casino Infrastructure

RPX / Redwood Drive Casino Supplemental, CMAQ Intersection Improvements Grant(Federal), Casino Infrastructure, Electric Vehicle Charging Rohnert Park Foundation, General Fund Stations Infrastructure Downtown Rohnert Park Gas Tax HUTA, Casino NUWH, Rohnert Expressway Park Foundation, Casino Infrastructure, Improvements General Fund Infrastructure Downtown State Farm Drive Improvements Measure M Transportation Downtown Enterprise Drive Improvements General Fund Infrastructure Central Rohnert Park PDA Gas Tax HUTA, Measure M Complete Streets Transportation

Future

Gas Tax HUTA, Gas Tax SB1-RMRA, Go Sonoma, General Fund Infrastructure $

2031 Pavement Preservation Project

Future

Gas Tax HUTA, Gas Tax SB1-RMRA, Go Sonoma, General Fund Infrastructure $

2030 Pavement Preservation Project

Future

2029 Pavement Preservation Project

Future

Gas Tax HUTA, Gas Tax SB1-RMRA, Go Sonoma, General Fund Infrastructure $

2025 Pavement Preservation Project 2028 Pavement Preservation Project

TR-156 2508

Future

2023-24 Various Streets Pavement Management

TR-141 2301

Future

TR-137 2205

Gas Tax HUTA, Gas Tax SB1-RMRA, Measure M Transportation, General Fund Infrastructure Gas Tax HUTA, Gas Tax SB1-RMRA, Measure M Transportation, General Fund Infrastructure General Fund Infrastructure, Gas Tax HUTA, Gas Tax SB1-RMRA, Go Sonoma, Measure M Transportation, Bond III, SESP Valley House Drive Impact, Wilfred JEPA Gas Tax SB1-RMRA, General Fund Infrastructure

2021-22 VS Preventative Maintenance (A&B Section)

TR-133/ 139 2023

Gas Tax SB1-RMRA, General Fund Southwest Blvd Complete Infrastructure, State STIP Grant, Traffic Streets (Roundabout to Signalization Fee Fund, Casino Adrian) Infrastructure

C. TRANSPORTATION SYSTEM - PAVEMENT PRESERVATION and COMPLETE STREETS

TR-106 2204

TR-162 2612

TR-161 2611

TR-160 2610

TR-150 2312

TR-155 2410

Future

ATMS Improvements

Funding Sources

Future

Project Name

TR-154 2409

Proj. No.

Hwy. 101 NB / Commerce Blvd. Off-Ramp Casino Infrastructure, Public Facilities Intersection Improvements Fee

CIP #

4,500,000

6,200,000

5,950,000

4,100,000

11,680,373

2,081,722

2,126,800

4,069,649

72,287

8,392,743

1,683,468

3,404,824

569,515

10,000,000

200,000

1,632,248

11,680,373

2,081,722

2,126,800

4,069,649

72,287

313,943

83,468

3,404,824

569,515

858,208

1,632,248

Total Budget (Actual through FY 26 Approved Through + Budgeted FY 27 + Planned FY 28-31 for FY 2025-26 Projects)

$ -

2,250,000

1,600,000

1,677,485

FY 2026-27

Adopted

4,100,000

2,000,000

200,000

FY 2027-28

Planned

5,950,000

FY 2028-29

Planned

6,200,000

5,828,800

FY 2029-30

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7110 and FUND 7111: City Facilities, Parks and Recreation Facilities, Transportation Infrastructure Project Funding

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

4,500,000

5,464,307

FY 2030-31

Planned

366

Proj. No.

Adrian Drive Safety Demonstration Project

Project Name

East Cotati Soundwall

Traffic Signals System Non-Routine Maintenance Transportation System Non-Routine Maintenance Pothole Repair Maintenance Parks Playground Equipment Replacement Park Electrical Replacement

Funding Sources

General Liability

Measure M Parks General Fund Infrastructure, Measure M Parks

Gas Tax SB1-RMRA General Fund Infrastructure, Gas Tax SB1-RMRA, Gas Tax HUTA

Gas Tax HUTA, Gas Tax SB1-RMRA, Casino Supplemental

Measure M Transportation (local match for Safe Streets for All Federal grant to SCTCA)

1805

2211

General Plan Update Bike and Pedestrian Master Plan ADA Transition Plan Phase II -Right of Way Public Facilities Finance Plan Update General Fund Infrastructure

General Fund Infrastructure

General Plan Maintenance Fee Fund, LEAP Grant, REAP Grant

1722

1826

2303

OF-71

OF-94

Creek Path Replacements General Fund Infrastructure Gas Tax HUTA, Gas Tax SB1-RMRA, Rohnert Park Foundation, General Fund Wooden Pole Streetlights Infrastructure, Neighborhood Upgrade & Replacement F Section Workforce Housing Sidewalk Replacement General Fund Infrastructure, Gas Tax Program SB1-RMRA Pedestrian Bridges BCA Implementation Rohnert Park Foundation

G. RECREATION & PARKS - REHABILITATION / REPLACEMENT

OF-111 2614NC

Future

OF-117 2705

OF-63

General Fund Infrastructure, Neighborhood Upgrades: Casino NUWF, Gas Tax HUTA, Casino Creek Path Replacements Supplemental Hinebaugh Creek Path Casino Neighborhood Upgrade & Rehabilitation Workforce Housing

F. OTHER INFRASTRUCTURE MAINTENANCE - PARKING LOTS, PATHS, SIDEWALKS, SYSTEMS

OF-118 2706NC

OF-90

TR-148 2302

E. FEASIBILITY STUDIES, ASSESSMENTS, FACILITY AND INFRASTRUCTURE MASTER PLANNING

TR-159 2607NC

PR-127 2208

PR-126 2207

TR-146 2206

TR-163 2701NC

TR-126 1928

D. NON-CAPITAL MAINTENANCE

TR-157 2601NC

CIP #

50,000

500,000

1,605,000

2,600,000

1,200,000

3,683,996

350,000

100,000

40,000

1,208,500

430,000

514,289

176,000

399,816

1,250,000

1,499,106

300,000

50,000

200,000

1,605,000

3,683,996

100,000

40,000

1,208,500

430,000

514,289

146,000

199,816

1,499,106

300,000

Total Budget (Actual through FY 26 Approved Through + Budgeted FY 27 + Planned FY 28-31 for FY 2025-26 Projects)

1,200,000

350,000

30,000

250,000

FY 2026-27

Adopted

- ` $

150,000 ` $

- ` $

650,000 ` $

- ` $

100,000

250,000

FY 2027-28

Planned

650,000

250,000

FY 2028-29

Planned

150,000

650,000

100,000

250,000

FY 2029-30

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7110 and FUND 7111: City Facilities, Parks and Recreation Facilities, Transportation Infrastructure Project Funding

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

650,000

250,000

FY 2030-31

Planned

367

Proj. No.

Future

Project Name Rohnert Park Foundation

2103

OF-86

OF-103 2411

OF-100 2310

1827

OF-72

Funding Sources

Rohnert Park Foundation General Fund Infrastructure, Ladybug Park Pool Neighborhood Upgrade & Workforce Buildings Demolition Hsg, Measure M Parks General Fund Infrastructure, PAC Capital ADA Lifts Repair at PAC Facilities Fee Park Benches and Shade Measure M Parks, Rohnert Park Structures Replacement Foundation Boys & Girls Club Siding and Roof Replacement Rohnert Park Foundation Burton Recreation Center Roof Rohnert Park Foundation Benicia Park Concession Repair General Liability Community Center (BCA General Fund Infrastructure, Rohnert Implementation) Park Foundation Alicia Park Playground Relocation and Replacement Measure M Parks Community Center Facility Fee, Rohnert Community Center Multi- Park Foundation, General Fund Use Flooring Replacement Infrastructure Performing Arts Center (BCA Implementation) General Fund Infrastructure Senior Center (BCA Implementation) General Fund Infrastructure Roberts Lake Dock Assessment and Improvements Rohnert Park Foundation

Various Court Surfaces & Fencing Rainbow Park Courts Resurfacing

Library Building Systems Replacements

ADA Transition Plan Implementation IT Access Control Replacement Project Building Condition Assessment Implementation General Fund Infrastructure, General Fund Building Forward State Library Grant, General Fund Infrastructure, General Fund, Rohnert Park Foundation, Casino NUWH

General Fund Infrastructure Information Technology Internal Services Fund, General Fund Infrastructure

H. CITY FACILITIES - REHABILITATION / REPLACEMENT

OF-112 2615

Future

OF-116 2703NC

PR-136 2613

OF-114 2617

PR-135 2608

OF-115 2702

Future

PR-132 2218

PR-131 2217

PR-118 1924

PR-107 Future

PR-106 Future

CIP #

1,959,774

1,376,827

582,000

500,000

150,000

750,000

3,100,000

300,000

1,324,000

3,125,000

315,000

450,000

400,000

202,000

252,873

390,000

300,000

600,000

1,959,774

1,176,827

582,000

250,000

30,000

1,324,000

650,000

315,000

142,000

52,873

390,000

Total Budget (Actual through FY 26 Approved Through + Budgeted FY 27 + Planned FY 28-31 for FY 2025-26 Projects)

50,000

120,000

300,000

2,475,000

450,000

60,000

FY 2026-27

Adopted

50,000

400,000

200,000

FY 2027-28

Planned

50,000

3,100,000

100,000

150,000

FY 2028-29

Planned

50,000

750,000

200,000

450,000

FY 2029-30

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7110 and FUND 7111: City Facilities, Parks and Recreation Facilities, Transportation Infrastructure Project Funding

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

200,000

50,000

FY 2030-31

Planned

368

Proj. No.

Future

OF-117 2704

OF-113 2616NC

OF-110 2507

OF-109 2505NC

OF-106 2502

OF-105 2501

OF-104 2412

CIP #

Project Name

Funding Sources

Public Safety Main Server Room Renovation Station #2 (Northern Station) Remodel 6250 State Farm Drive (BCA Implementation) Public Safety Main (BCA Implementation) $

750,000

3,125,000

5,000,000

650,000

200,000

25,000

597,848

2,400,000

3,655,145

$83,543,630

200,000

150,000

25,000

597,848

2,400,000

1,655,145

14,162,485

850,000

450,000

50,000

2,000,000

FY 2026-27

Adopted

250,000.00 1,600,000.00 30,000.00 1,200,000.00 1,505,000.00 1,677,485.00 100,000.00 850,000.00 6,950,000.00 14,162,485.00 12,672,485.00 1,490,000.00 14,162,485.00

Gas Tax RMRA (Fund 4425) Measure M Transportation (Fund 4327) Measure M Parks (Fund 4322) Casino NUWH (Fund 4607) Rohnert Park Foundation (Fund 4609) Casino Infrastructure (Fund 7108) Community Center Facilities Fee (Fund 4510) Measure H (Fund 4324) General Fund Infrastructure (Fund 7109) Total FY 27 CIP Budget Transfers FY 27 TOTAL TRANSFERS OUT TO FUND 7110 FY 27 TOTAL TRANSFERS OUT TO FUND 7111 TOTAL TRANSFERS OUT

Fiscal Year 2026-27 to Fund 7110 & Fund 7111

TOTAL FUNDING TO PROJECTS (Funds 7110 & 7111)

General Fund Infrastructure

Measure H

General Fund Infrastructure

Public Safety Antenna and Radio System Replacement and New General Fund Infrastructure, General Radio Tower Fund, Bond III City Hall Roof, HVAC & 2007R Bond Proceeds Repayment Lighting Controls ("Bond 3") Public Safety Main Rooftop Patio 2007R Bond Proceeds Repayment Replacement ("Bond 3") 6250 State Farm Drive Improvements General Fund Infrastructure Holiday Lights Replacement- State Farm Drive to Library General Fund Infrastructure

Total Budget (Actual through FY 26 Approved Through + Budgeted FY 27 + Planned FY 28-31 for FY 2025-26 Projects)

17,375,000

3,125,000

4,150,000

FY 2027-28

Planned

20,000,000

750,000

FY 2028-29

Planned

16,928,800

FY 2029-30

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FUND 7110 and FUND 7111: City Facilities, Parks and Recreation Facilities, Transportation Infrastructure Project Funding

Five-Year Capital Improvement Plan Budget (FY 2026-27 through FY 2030-31)

32,714,307

FY 2030-31

Planned

369

Trail to Crane Creek Regional Park

Project Number: CIP0719 CIP No: PR-49 Fund Type: 7110

Funding Sources:

Item General Fund Infrastructure (F7109) Measure M Transp (F4327) Park in-Lieu Deposit 229-2285 & Rev -3592 TDA Article 3 Open Space District Grant General Fund Rohnert Park Foundation (F4609) Neighborhood Upgrade & Workforce Hsg (F4607) Sonoma County Regional Parks Contribution Casino Infrastructure (F7108) Casino Supplemental (F4601) Total

Budget Through FY 25-26 $ 634,741.27 $ 60,000.00 $ 238,680.00 $ 680,095.51 $ 1,360,600.00 $ 44,576.42 $ 650,000.00 $ 50,000.00 $ 1,270,898.00 $ 181,860.57 $ 500,000.00 $ 5,671,451.77 $

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $ $ $ $ $ $

Total 634,741.27 60,000.00 238,680.00 680,095.51 1,360,600.00 44,576.42 650,000.00 50,000.00 1,270,898.00 181,860.57 500,000.00 5,671,451.77

Project Status: Location and Size/Quantity: East of Petaluma Hill Road near Laurel Drive The Trail and Traffic Signal Project(s) are under construction and expected to be Justification: completed Summer 2026 Create a new trail connection from the Copeland Creek Trail through Sonoma State University, extending to Crane Creek Regional Park. Install a new pedestrian crossing traffic signal at Petaluma Hill Road and Laurel Drive for safe access and connection to the new trail. The trail is identified in regional master plans for parks and open space. The City collaborated with Brookfield Homes to secure the property for the construction of the trail, connecting the urbanized area of Rohnert Park and its citizens to nearby open space resources.

Project Description: Category: Construction of a multi-use trail as part of a multi-phased project connecting the Copeland Creek Bike Path at its terminus near 7110 - City Infrastructure (Non-Utility) Sonoma State University and extending it to the Crane Creek Regional Park. Project includes construction of approximately 7,500 feet of new trail, new pedestrian traffic signal at Laurel Drive and Petaluma Hill Road, and construction of a new 90-foot span steel pedestrian bridge over Copeland Creek, along with two additional 16-foot span metal bridges. Additional improvements include drainage improvements, minor retaining and drainage structures, concrete abutments and footings, trail signage, and installation of new fencing.

Project Name:

370

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250) Developer contribution

9,133,734.47

Budget Through FY 25-26 $ 8,886,234.47 $ 247,500.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 8,886,234.47 247,500.00 9,133,734.47

Project Status: Project complete Summer 2026

Location and Size/Quantity: Keiser Ave. between Snyder Ln. and Community Gardens; Snyder Lane between Circulo Grande and just north of Keiser Justification: This road improvement project is necessary to increase capacity to serve planned new development, in accordance with the General Plan and applicable project specific Environmental Impact Reports (EIRs).

Project Number: CIP1718 / 1718B / 2201 CIP No: TR-035 / TR-143 Fund Type: 7110/7111 Category: 7110 - City Infrastructure (Non-Utility) and 7111 Non-Capital City Infrastructure

Keiser Avenue Reconstruction and Snyder/Keiser Intersection

Project Description: Reconstruction of Keiser Avenue between Snyder Lane and to approximately Rohnert Park Community Gardens, and installation of sidewalk and street lighting. Snyder Lane road widening between Lawrence Jones Middle School and just north of Keiser Avenue. Installation of a new traffic signal at Keiser Avenue and Snyder Lane intersection.

Project Name:

371

Funding Sources:

Total

3,683,996.00

Budget Through FY 25-26 $ 685,000.00 $ 1,624,706.37 $ 450,000.00 $ 924,289.63 $ -

Item General Fund Infrastructure (F7109) Casino NUWF (F4607) Gas Tax HUTA (F4420) Casino Supplemental (F4601)

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 685,000.00 1,624,706.37 450,000.00 924,289.63 3,683,996.00

Project Status: Ongoing. This Project is being phased out and a new CIP Project will be established to contribute annually the pathway program.

Location and Size/Quantity: Creek paths throughout the City Justification: This project will address deteriorating conditions of existing asphalt pavement paths by replacing them with concrete in accordance with updated City standards for multi-use paths. It will also correct sidewalk safety deficiencies on City sidewalks caused by tree roots, heaving soil, and other contributing factors.

Project Number: CIP1722 CIP No: OF-63 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Neighborhood Upgrades: Creek Path Replacements

Project Description: Replacement of asphalt bicycle/pedestrian paths at various locations throughout the City with concrete, and replacement of damaged concrete sidewalks.

Project Name:

372

General Plan Update

Total

1,208,500.00

Planned Budget FY 30-31

Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Project Number: CIP1805 CIP No: (none) Fund Type: 7111

Project Status: Location and Size/Quantity: N/A In progress. Adoption expected 2026. Justification: Every city and county in California must have a general plan, which is the local government’s long-term framework or “constitution” for future growth and development. The general plan represents the community’s view of its future and expresses the community’s development goals. The general plan contains the goals and polices upon which the City Council and Planning Commission will base their land use decisions. California State law requires that each city adopt a general plan “for the physical development of the city and any land outside its boundaries that bears relation to its planning.” Typically, a general plan is designed to address the issues facing the city for the next 15-20 years. Budget Through Adopted Planned Budget Planned Budget Planned Budget Item FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Funding General Plan Maintenance Fee Fund (F4112) $ 1,077,269.00 Sources: LEAP Grant (State) $ 100,000.00 REAP Grant (State) $ 31,231.00

Project Description: Complete a comprehensive update to the City's General Plan to contribute to the City's growth and development over the next 15-20 years.

Project Name:

$ $ $ $ $ $ $

Total 1,077,269.00 100,000.00 31,231.00 1,208,500.00

373

Wooden Pole Streetlights Replacement F Section Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Project Number: CIP1826 CIP No: OF-71 Fund Type: 7111

Funding Sources:

Total

1,605,000.00

Budget Through FY 25-26 $ 620,000.00 $ 650,000.00 $ 50,000.00 $ 35,000.00 $ 250,000.00

Item Casino NUWF (F4607) General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Rohnert Park Foundation (F4609) RMRA Gas Tax (F4425) $

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 620,000.00 650,000.00 50,000.00 35,000.00 250,000.00 1,605,000.00

Project Status: Location and Size/Quantity: F and H Section neighborhoods, Golf Course Drive Remaining 50 Poles in F Section - Design Spring 2026; Construction Summer Justification: 2026 Wooden pole streetlights located primarily in F and H Sections are reaching the end of their service life. There are 50 poles remaining to be replaced in F Section.

Project Description: Replacement of remaining wooden pole streetlights throughout the City with current street light City standard.

Project Name:

374

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

250,000.00

Budget Through FY 25-26 $ 250,000.00

Adopted Planned Budget Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ $ $ $ $ $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00 $

Project Status: Ongoing program

Location and Size/Quantity: City-owned facilities Justification: Ensure accessibility of public facilities and resources to users of all abilities, as well as compliance with the Americans with Disabilities Act

Project Number: CIP1827 CIP No: OF-72 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

ADA Transition Plan Implementation

Project Description: Implementation of measures to comply with Americans with Disabilities Act (ADA) standards for accessibility, as recommended in City's updated ADA Self-Evaluation and Transition Plan.

Project Name:

Total 500,000.00 500,000.00

375

Ladybug Park Pool Buildings Demolition Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Project Number: CIP1924 CIP No: PR-118 Fund Type: 7111

Funding Sources:

Total

Item FIGR Neighborhood Upgrade (F4607) General Fund Infrastructure (F7109) Measure M Parks (F4322)

390,000.00

Budget Through FY 25-26 $ 270,000.00 $ 100,000.00 $ 20,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Location and Size/Quantity: Ladybug Park 8517 Liman Way Demolition Permit received; Construction Fall 2026 Justification: The former pool and associated mechanical building(s) are no longer in use and have been decommissioned. Demolition of mechanical and pool buildings will provide additional space for the park users.

Project Description: Demolition of decommissioned pool guard shack building, mechanical building, perimeter coping, and associated infrastructure. Installation of irrigation pump enclosure and sections of fencing to fully enclose the existing pool area, creating open space and separation for park users.

Project Name:

$ $ $ $ $ $ $

Total 270,000.00 100,000.00 20,000.00 390,000.00

376

Funding Sources:

Total

Item Gas Tax SB1-RMRA (F4425) Gas Tax HUTA (F4420) Casino Supplemental (F4601)

1,499,106.46

Budget Through FY 25-26 $ 250,000.00 $ 439,278.84 $ 809,827.62

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Project closing; New project being established

Location and Size/Quantity: Various locations Citywide Justification: A regular program of replacement is necessary to keep the traffic signal system running and responsive

Project Number: CIP1928 CIP No: TR-126 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Traffic Signals System Non-Routine Maintenance

Project Description: Program of ongoing traffic signal system components replacement.

Project Name:

$ $ $ $ $ $ $

Total 250,000.00 439,278.84 809,827.62 1,499,106.46

377

Dowdell Avenue Extension Phase 1 (Emergency Vehicle Access)

Project Number: CIP2020 CIP No: TR-130 Fund Type: 7110

Funding Sources:

Total

Item Public Facilities Finance Fee (F4250)

7,540,597.02

Budget Through FY 25-26 $ 7,540,597.02

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: Dowdell Avenue between Business Park Drive and Golf Course Drive West Justification: Dowdell Avenue, a major collector on the west side of Rohnert Park, is at present only partially built-out, with a significant segment yet to be constructed. Phase 1 of this Project would provide emergency vehicle access to the proposed Holiday Inn Express on Business Park Drive.

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Phase 1 construction completed March 2026

Project Description: Category: Design and construction of utilities, and emergency vehicle access road for the Holiday Inn Development between Business 7110 - City Infrastructure (Non-Utility) Park Drive and Golf Course Drive West in alignment with Dowdell Avenue and within the City's existing right-of-way.

Project Name:

$ $ $ $ $ $ $

Total 7,540,597.02 7,540,597.02

378

Funding Sources:

Total

4,069,648.93

Budget Through FY 25-26 $ 100,000.00 $ 1,205,837.22 $ 2,285,000.00 $ 12,180.45 $ 466,631.26

Item Gas Tax SB1-RMRA (F4425) General Fund Infrastructure (F7109) STATE - STIP Grant - 50141 Traffic Signalization Fee Fund (F4215) Casino Infrastructure (F7108) $

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Project completed

Location and Size/Quantity: Southwest Blvd (Commerce Boulevard to Adrian) Justification: Southwest Boulevard is due for pavement rehabilitation in accordance with the Pavement Management Program

Planned Budget FY 30-31

Project Number: CIP2023 CIP No: TR-133/139 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Southwest Blvd Complete Streets (Roundabout to Adrian)

Project Description: Complete streets implementation of Southwest Boulevard between Commerce Boulevard and Adrian Drive, including pavement rehabilitation, lane reconfiguration (i.e. road diet), new sidewalks, modification of existing sidewalks, bike lane rehabilitation/installation, landscaping, street lighting improvements, crosswalk enhancements.

Project Name:

$ $ $ $ $ $ $

Total 100,000.00 1,205,837.22 2,285,000.00 12,180.45 466,631.26 4,069,648.93

379

Funding Sources:

Total

Item IT Fund (F2110) General Fund Infrastructure (F7109)

582,000.00

Budget Through FY 25-26 $ 362,000.00 $ 220,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Project Status: Construction Spring 2026; Anticipated completion Winter 2026

Location and Size/Quantity: Public Safety Main, City Hall, Corporation Yard, Senior Center Annex and Station #3 Fire Station Justification: The building access control (key fobs) system is beginning to fail at City Hall and Public Safety Main and the hardware is obsolete. This project selected Acre RS2 software vendor and replaces the access control hardware in the buildings.

Project Number: CIP2103 CIP No: OF-86 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

IT Access Control Replacement Project

Project Description: Replacement of access control hardware and software at Public Safety Main, City Hall, Corporation Yard, Senior Center Annex and Station #3 Fire Station.

Project Name:

Total 362,000.00 220,000.00 582,000.00

380

Highway 101 Bicycle/Pedestrian Overcrossing

Funding Sources:

Planned Budget FY 29-30

4,345,000.00

2,000,000.00 $

2,000,000.00

Planned Budget FY 28-29

Total

Planned Budget FY 27-28

Adopted FY 26-27

Item General Fund Infrastructure (F7109) CMAQ grant (Federal) Measure M Transp (F4327) Gas Tax HUTA (F4420) ATP Cycle 8 Local Match (TBD)

Budget Through FY 25-26 $ 300,000.00 $ 3,350,000.00 $ 245,000.00 $ 450,000.00

Project Status: Location and Size/Quantity: Commerce Blvd @ Avram to Redwood Drive Environmental Phase Summer 2026 Justification: The project is a multi-modal overcrossing over Highway 101. The project envisions creating a safe and much needed bicycle and pedestrian connection between the west and east side of town, and complements bicycle and pedestrian connections to existing creek pathways along Copeland Creek. There is opportunity to create a gateway feature to the City and design it to encourage bicycle and pedestrian commuting.

$ $ $ $ 5,600,000.00 $ $ 5,600,000.00 $

Planned Budget FY 30-31

Project Number: CIP2202 CIP No: TR-144 Fund Type: 7110

Project Description: Category: Bicycle and pedestrian overcrossing over Highway 101, creating a safe and much needed bicycle and pedestrian connection 7110 - City Infrastructure (Non-Utility) between the west and east side of town.

Project Name:

Total 300,000.00 5,350,000.00 245,000.00 450,000.00 5,600,000.00 11,945,000.00

381

Funding Sources:

Total

Item Measure M Trans (F4327)

50,000.00

Budget Through FY 25-26 $ 50,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Bikeshare program established, considering expansion

Location and Size/Quantity: Citywide Justification: Right-of-way improvements to enhance bikeshare stations as the county-wide bikeshare program trial period begins.

Project Number: CIP2203 CIP No: TR-145 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Bikeshare Implementation

Project Description: Right-of-way improvements to enhance bikeshare stations as the county-wide bikeshare program trial period begins.

Project Name:

$ $ $ $ $ $ $

Total 50,000.00 50,000.00

382

Central Rohnert Park PDA Complete Streets

Project Number: CIP2204 CIP No: TR-106 Fund Type: 7110

Total

72,286.41

Location and Size/Quantity: State Farm Drive, Enterprise Drive, Professional Center Drive, and Commerce Boulevard Justification: The proposed project includes repaving several streets in the Priority Development Plan area and installing enhanced safety features for bicycles and pedestrians. The safety features include striping, bridges, and median features to separate vehicles from bicycles and pedestrians. State Farm Drive, Enterprise Drive, Professional Center Drive, and Commerce Boulevard would be designed with bicycle and pedestrian features as a priority to create an easily walkable environment, encourage other modes of transportation, and reducing greenhouse gas emissions. The project would include beautification features such as wayfinding, public benches, and ornamental lighting. Budget Through Adopted Planned Budget Item FY 25-26 FY 26-27 FY 27-28 Funding Gas Tax HUTA (F4420) $ 23,203.88 Sources: Measure M Transp (F4327) $ 49,082.53 General Fund Infrastructure (F7109) $ Casino Supplemental (F4601) $ Casino Infrastructure (F7108) $ $

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 23,203.88 49,082.53 72,286.41

Project Status: Project being combined with NEW Downtown State Farm Drive Improvements Project

Project Description: Category: Includes repaving several streets in the Priority Development Plan area and installing enhanced safety features for bicycles 7110 - City Infrastructure (Non-Utility) and pedestrians, including striping, bridges, and median features to separate vehicles from bicycles and pedestrians. Project includes wayfinding, public benches, and ornamental lighting.

Project Name:

383

2021-22 VS Preventative Maintenance (A&B Section)

Funding Sources:

Total

2,126,799.70

Budget Through FY 25-26 $ 734,738.98 $ 75,000.00 $ 401,369.11 $ 915,691.61

Item Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Measure M Transp (F4327) General Fund Infrastructure (F7109)

Adopted FY 26-27

Planned Budget FY 27-28

Project Number: CIP2205 CIP No: TR-137 Fund Type: 7111

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Project Status: Location and Size/Quantity: Various Streets in A & B Section Project complete Justification: Preventative maintenance treatments as guided by Pavement Management Program (PMP). Preventive maintenance may include rejuvenating agent, slurry seals or similar treatments on various City streets. This project provides these treatments over roads in A&B Neighborhood Section that were identified in the PMP and affected by a previous water and sewer replacement project.

Project Description: Slurry seal, cape seal, overlay or similar treatments on streets in A&B Neighborhood.

Project Name:

$ $ $ $ $ $ $

Total 734,738.98 75,000.00 401,369.11 915,691.61 2,126,799.70

384

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax RMRA (F4425)

199,815.59

Budget Through FY 25-26 $ 99,815.59 $ 30,000.00 $ 70,000.00

Adopted FY 26-27

Planned Budget FY 27-28 $ 100,000.00

100,000.00 $

Planned Budget FY 28-29

Planned Budget FY 30-31

100,000.00 $

Planned Budget FY 29-30 $ 100,000.00

Project Status: Ongoing

Location and Size/Quantity: Citywide Justification: Ongoing pothole repairs to maintain our streets.

Project Number: CIP2206 CIP No: TR-146 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Pothole Repair Maintenance

Project Description: Ongoing pothole repair maintenance.

Project Name:

$ $ $ $ $ $ $

Total 299,815.59 30,000.00 70,000.00 399,815.59

385

Funding Sources:

Total

Item Measure M Parks (F4322)

146,000.00

Budget Through FY 25-26 $ 146,000.00 $

Adopted FY 26-27 30,000.00

Planned Budget FY 27-28

30,000.00 $

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Ongoing program

Location and Size/Quantity: Various Parks - as needed Justification: Ongoing funding for replacement of damaged playground equipment.

Project Number: CIP2207 CIP No: PR-126 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Parks Playground Equipment Replacement

Project Description: Replacement of small playground equipment as it nears the end of its service life.

Project Name:

$ $ $ $ $ $ $

Total 176,000.00 176,000.00

386

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Measure M Parks (F4322)

514,289.05

Budget Through FY 25-26 $ 364,289.05 $ 150,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 364,289.05 150,000.00 514,289.05

Project Status: Construction of Magnolia Park and Eagle Park Electrical Cabinet Replacement Winter 2026.

Location and Size/Quantity: Magnolia Park, Eagle Park Justification: Following the Park Electrical Panel Assessment recommendations that was completed in 2021.

Project Number: CIP2208 CIP No: PR-127 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Park Electrical Replacement

Project Description: Replacement of electrical panels at parks.

Project Name:

387

ADA Transition Plan Phase II -Right of Way

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

100,000.00

Budget Through FY 25-26 $ 100,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Project Number: CIP2211 CIP No: OF-90 Fund Type: 7111

Project Status: Location and Size/Quantity: Citywide RFP for Phase II ADA Transition Plan 2027 Justification: ADA Transition Plan - Phase 2, reviews public right-of-way within the City, including 24.4 miles of City maintained sidewalks, curb ramps, and parking lots for ADA compliance.

Project Description: Phase II of the City's ADA Transition Plan to assess the accessibility in the City's public right-of-way areas.

Project Name:

$ $ $ $ $ $ $

Total 100,000.00 100,000.00

388

ADA Lifts Repair at PAC Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Project Number: CIP2217 CIP No: PR-131 Fund Type: 7111

Funding Sources:

Total

Item General Fund Infrastructure (F7109) CS Capital Facility Fee (F4520)

52,873.07

Budget Through FY 25-26 $ 27,873.07 $ 25,000.00

Adopted FY 26-27

Planned Budget FY 28-29

200,000.00 $

Planned Budget FY 27-28 $ 200,000.00

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 227,873.07 25,000.00 252,873.07

Project Status: Location and Size/Quantity: PAC, Community Center, and Goldridge MU Replacement of lift at the PAC slated for construction FY27-28 as funding allows. Justification: This project provides necessary design documents for repairs or replacement of the ADA lifts at the PAC, Community Center MU and the Gold Ridge MU. Construction implementation will be phased as repairs are necessary.

Project Description: Designed repairs to ADA lifts at the PAC, Community Center MU and Gold Ridge MU.

Project Name:

389

Funding Sources:

Total

Item Measure M Parks (F4322) Rohnert Park Foundation (F4609)

142,000.00

Budget Through FY 25-26 $ 82,000.00 $ 60,000.00

$ $

Planned Budget FY 27-28

60,000.00 $

60,000.00

Adopted FY 26-27

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Ongoing program

Location and Size/Quantity: All Parks throughout the City Justification: Program to replace deteriorated or damaged park benches and install shade structures as funding allows

Project Number: CIP2218 CIP No: PR-132 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Park Benches and Shade Structures Replacement

Project Description: Replacement of park benches and shade structures in various parks.

Project Name:

$ $ $ $ $ $ $

Total 82,000.00 120,000.00 202,000.00

390

Citywide Traffic Signal Safety Improvements

Funding Sources:

Total

Item Gas Tax HUTA (F4420) HSIP grant (Federal) General Fund Infrastructure (F7109)

2,013,559.30

Budget Through FY 25-26 $ 200,959.30 $ 1,712,600.00 $ 100,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: Citywide Justification: Grant funded project to improve safety. The majority of the traffic signal infrastructure in the City have had the software components replaced (the controllers and traffic cabinets), but most of the physical components such as the pedestrian buttons and countdowns, the traffic signal heads, the battery backup systems, and other items on the traffic signals have never been replaced and have reached the end of their life. The project replaces this infrastructure with new and updated components.

Planned Budget FY 28-29

Project Status: Project complete

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Number: CIP2225 CIP No: TR-149 Fund Type: 7110

Project Description: Category: Replacement of pedestrian buttons and countdowns, the traffic signal heads, the battery backup systems, and other items 7110 - City Infrastructure (Non-Utility) on the traffic signals.

Project Name:

$ $ $ $ $ $ $

Total 200,959.30 1,712,600.00 100,000.00 2,013,559.30

391

Funding Sources:

Total

1,035,971.98

Budget Through FY 25-26 $ 916,691.98 $ $ $ $ 100,000.00 $ 19,280.00

Item Casino Supplemental (F4601) Casino NUWH (F4607) Rohnert Park Foundation (F4609) General Fund Non-Dept General Fund Infrastructure (F7109) Casino Infrastructure (F7108)

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $ $ $

Project Status: Project closing, to establish (3) NEW Downtown Traffic Projects

Location and Size/Quantity: 6400 State Farm Drive Justification: Provides support to establish the Downtown Development

Project Number: CIP2226 CIP No: OF-95 Fund Type: 7111 Category: 7111- City Infrastructure (Non-Utility)

Downtown Infrastructure (non-utilities portion)

Project Description: Activities related to the Downtown Development

Project Name:

Total 916,691.98 100,000.00 19,280.00 1,035,971.98

392

2023-24 Various Streets Pavement Management

Project Number: CIP2301 CIP No: TR-141 Fund Type: 7111

Funding Sources:

Total

2,081,721.52

Budget Through FY 25-26 $ $ 1,238,548.29 $ 700,000.00 $ 143,173.23

Item Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) General Fund Infrastructure (F7109) Measure M Transp (F4327)

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Location and Size/Quantity: Various streets Citywide Project complete Justification: Preventative maintenance treatments as guided by Pavement Management Program. Preventive maintenance may include rejuvenating agent, slurry seals or similar treatments on various City streets

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Description: Category: Preventative maintenance treatments (crack seal and slurry seal) as guided by Pavement Management Program on various 7111 - Non-Capital City Infrastructure (Non-Utility) City streets. This project combines budget for former CIP2403 with CIP2301.

Project Name:

$ $ $ $ $ $ $

1,238,548.29 700,000.00 143,173.23 2,081,721.52

Total

393

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

40,000.00

Budget Through FY 25-26 $ 40,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 40,000.00 40,000.00

Project Status: Active Transportation Plan (ATP) adopted in March 2025. User-friendly ATP maps (i.e. bike routes and parking maps) to be prepared for City website and other distribution.

Location and Size/Quantity: Citywide Justification: The plan updates the existing 2014 Rohnert Park Bicycle & Pedestrian Master Plan. This is another way to plan for excellent bicycle networks that encourage people to walk and/or ride their bike instead of traveling by car throughout the City. A comprehensive bicycle and pedestrian planning document is also an effective way to attract grants.

Project Number: CIP2302 CIP No: TR-148 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Bike and Pedestrian Master Plan

Project Description: Develop a new Active Transportation Plan to replace the 2014 Rohnert Park Bicycle and Pedestrian Master Plan.

Project Name:

394

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax RMRA (F4425)

200,000.00

Budget Through FY 25-26 $ 100,000.00 $ 100,000.00

Adopted FY 26-27

Planned Budget FY 27-28 $ 150,000.00

150,000.00 $

Planned Budget FY 28-29

Planned Budget FY 30-31

150,000.00 $

Planned Budget FY 29-30 $ 150,000.00

Project Status: Ongoing program

Location and Size/Quantity: Various locations Citywide Justification: Repairs and replacement of deficient City-owned sidewalk

Project Number: CIP2303 CIP No: OF-94 Fund Type: 7111 Category: 7111 - Non-Capital City Infrastructure (Non-Utility)

Sidewalk Replacement Program

Project Description: Repairs to sidewalk throughout the City.

Project Name:

$ $ $ $ $ $ $

Total 400,000.00 100,000.00 500,000.00

395

Funding Sources:

Total

Item General Fund Infrastructure (F7109) FEMA Hazard Mitigation Grant

315,381.70

Budget Through FY 25-26 $ 152,355.30 $ 163,026.40

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 152,355.30 163,026.40 315,381.70

Project Status: The project was completed and grant closeout documents submitted to Cal OES 3/31/25, waiting on PG&E to complete their portion of work.

Location and Size/Quantity: Holly Avenue, Valley House Drive, and City Tank 8 Property off of Petaluma Hill Road Justification: City received a grant from California Governor's Office of Emergency Services to provide 3 cameras to assist in wildfire warning

Project Number: CIP2304 CIP No: OF-98 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Autonomous Fire Watch System

Project Description: Installation of 3 cameras at eastern City limits as part of wildfire warning system connected to the City's emergency operations and communications/dispatch.

Project Name:

396

Building Condition Assessment Implementation

Project Number: CIP2310 CIP No: OF-95 Fund Type: 7111

Funding Sources:

Total

1,176,826.57

Budget Through FY 25-26 $ 1,145,870.66 $ 30,955.91

Item General Fund Infrastructure (F7109) General Fund (F1000)

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: Various facilities throughout the City Justification: Ongoing program to implement critical maintenance projects as identified in the 2022 Building Condition Assessment of 62 City-owned facilities

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ 200,000.00 $ $ $ $ $ $ $ 200,000.00 $

Total 1,345,870.66 30,955.91 1,376,826.57

Project Status: Priority 1 &2 Project design Fall 2025; Construction projects are being separated by building over the next 5 years as funding allows. Programming/design of Priority 3 and 4 projects anticipated 2030.

Project Description: Category: This project is being phased based on priority findings identified in the 2022 Building Condition Assessment, where 7111 - Non-Capital City Infrastructure (Non-Utility) deficiencies were rated on a scale from 1 (worst) to 6. The first phase focuses on Priority 1 and 2 projects, including retrofitting or replacing lighting control systems, implementing LED upgrades, upgrading fire alarm systems, performing electrical improvements, replacing HVAC systems, repairing roofing, and addressing other critical items that have exceeded their useful life and are at risk of failure across select facilities. The second phase will involve the design and implementation of priority 3 and 4 projects. The third phase will include the design and implementation of priority 5 and 6 projects.

Project Name:

397

Funding Sources:

Total

Item Rohnert Park Foundation (F4609) General Fund Infrastructure (F7109)

569,515.47

Budget Through FY 25-26 $ 395,000.00 $ 174,515.47

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Permitting Summer 2026; Construction Winter 2026

Location and Size/Quantity: City Hall, Public Safety Main and Public Works Corporation Yard Justification: The City Council would like to execute sustainability-related initiatives derived from the Climate Change element of the General Plan. The first of these initiatives is to install electric vehicle charging stations at Public Safety Main, Public Works Corporation Yard and at City Hall. This is part of a long-term plan to replace certain fleet vehicles with all- electric vehicles and having the proper charging stations available.

Project Number: CIP2312 CIP No: 2312 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Electric Vehicle Charging Stations

Project Description: Installation of electric vehicle charging stations at City Hall, Public Safety Main and Public Works Corporation Yard.

Project Name:

$ $ $ $ $ $ $

Total 395,000.00 174,515.47 569,515.47

398

Funding Sources:

Total

Item Park In-Lieu Fee (F4248)

500,000.00

Budget Through FY 25-26 $ 500,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Waiting for the Downtown Development Plans to be drafted.

Location and Size/Quantity: Downtown site (6400 State Farm Drive)- Southerly Portion of Property along Enterprise Drive Justification: The City would like to construct a City Park in the new Downtown area. This phase of the project would provide the conceptual design for the park in the southern area of the Downtown along Enterprise Drive.

Project Number: CIP2401 CIP No: PR-134 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Downtown Park Improvements

Project Description: Conceptual design for Downtown Southern Park.

Project Name:

$ $ $ $ $ $ $

Total 500,000.00 500,000.00

399

Corporation Yard Redevelopment

Project Number: CIP2402 CIP No: OF-102 Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Public Facilities Finance Fee (F4250)

1,000,000.00

Budget Through FY 25-26 $ 300,000.00 $ 700,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: 600 Enterprise Drive (current location) Justification: Expansion of Corporation Yard at current location to accommodate growth of the Public Works Department, integration with the future Downtown development

Planned Budget FY 29-30

9,000,000.00 $

9,000,000.00

Planned Budget FY 28-29

Planned Budget FY 30-31

Project Status: RFP needs assessment and design Summer 2026

Project Description: Category: Programming and conceptual design for modifications to the existing Public Works Corporation Yard building, expansion of 7110 - City Infrastructure (Non-Utility) the parking lot, possible new portable buildings, upgrades to the Fleet garage, and integration with the future Downtown development.

Project Name:

$ $ $ $ $ $ $

Total 300,000.00 9,700,000.00 10,000,000.00

400

Funding Sources:

Total

Item Casino Supplemental (F4601) Casino Infrastructure (F7108)

1,632,110.00

Budget Through FY 25-26 $ 26,582.43 $ 1,605,527.57

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 26,582.43 1,605,527.57 1,632,110.00

Project Status: Feasibility study completed Spring 2026;RFP for Design Summer 2026

Location and Size/Quantity: Golf Course Drive West (SB Ramp to Redwood Dr) Justification: Roadway improvements to help alleviate increased traffic associated with the Casino expansion

Project Number: CIP2407 CIP No: TR-152 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Golf Course Drive West Improvements (SB Ramp to Redwood Dr)

Project Description: Roadway improvements on Golf Course Drive West from the Highway 101 Southbound off-ramp to Redwood Drive.

Project Name:

401

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250) Casino Infrastructure (F7108)

1,535,611.71

Budget Through FY 25-26 $ 30,051.71 $ 1,505,560.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 30,051.71 1,505,560.00 1,535,611.71

Project Status: Feasibility study completed Spring 2026;RFP for Design Summer 2026

Location and Size/Quantity: Hwy. 101 SB / Golf Course Dr. Off-Ramp and Intersection Justification: Off ramp and intersection improvements to help alleviate increased traffic associated with the Casino expansion.

Project Number: CIP2408 CIP No: TR-153 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Hwy. 101 SB / Golf Course Dr. Off-Ramp Intersection Improvements

Project Description: Improvements to the Highway 101 Southbound and Golf Course Drive off ramp and intersection.

Project Name:

402

Funding Sources:

Total

Item Public Facilities Fee (F4250) Casino Infrastructure (F7108)

1,632,248.36

Budget Through FY 25-26 $ 26,688.36 $ 1,605,560.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 26,688.36 1,605,560.00 1,632,248.36

Project Status: Feasibility study completed Spring 2026;RFP for Design Summer 2026

Location and Size/Quantity: Hwy. 101 NB / Commerce Blvd. Off-Ramp and Intersection Justification: Roadway and intersection improvements to help alleviate increased traffic associated with the Casino expansion.

Project Number: CIP2409 CIP No: TR-154 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Hwy. 101 NB / Commerce Blvd. Off-Ramp Intersection Improvements

Project Description: Improvements to Highway 101 Northbound and Commerce Boulevard off ramp and intersection.

Project Name:

403

Funding Sources:

Total

Item Casino Supplemental (F4601) Casino Infrastructure (F7108) CMAQ Grant (Federal)

858,208.00

Budget Through FY 25-26 $ 24,956.97 $ 833,251.03

Planned Budget FY 27-28

1,677,485.00 $

1,677,485.00

Adopted FY 26-27

2,000,000.00 $

2,000,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

$ 5,464,307.00 $ $ $ $ 5,464,307.00 $

Planned Budget FY 30-31

Total 24,956.97 7,975,043.03 2,000,000.00 10,000,000.00

Project Status: Feasibility study completed Spring 2026; Outreach and Education Summer 2026

Location and Size/Quantity: Rohnert Park Expressway and Redwood Drive intersection Justification: Roadway improvements to help alleviate increased traffic associated with the Casino expansion

Project Number: CIP2410 CIP No: TR-155 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

RPX / Redwood Drive Intersection Improvements

Project Description: Improvements to the Rohnert Park Expressway and Redwood Drive intersection.

Project Name:

404

Library Building Systems Replacements

Project Number: CIP2411 CIP No: OF-103 Fund Type: 7110

Funding Sources:

Total * for Sonoma County Library Match

Item State Library Grant *General Fund Infrastructure (F7109) General Fund (F1000) Rohnert Park Foundation (F4609) FIGR Neighborhood Upgrade (F4607) $

1,959,774.32

Budget Through FY 25-26 $ 1,117,409.00 $ 419,029.50 $ 100,000.00 $ 160,000.00 $ 163,335.82 $

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: 6250 Lynne Conde Way Justification: The Project consists of replacement of the following three (3) components that were identified in both the City’s Building Condition Assessment from 2022 and the Sonoma County Library’s Facility Condition Assessment conducted in 2021: interior lighting system and light fixtures, fire detection and alarm system, and components of the central cooling systems (23 VAVs), including a rooftop HVAC unit.

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 1,117,409.00 419,029.50 100,000.00 160,000.00 163,335.82 1,959,774.32

Project Status: Construction Summer 2026; Closure of the Library coordinated with the Rohnert Park Regional Library Branch from September to December 2026 for both renovation projects (City and Library).

Project Description: Category: Replacement of lighting control system, light fixtures, fire alarm system, 1 rooftop HVAC unit and variable air volume (VAV) 7110 - City Infrastructure (Non-Utility) devices.

Project Name:

405

Public Safety Antenna and Radio System Replacement and New Radio Tower

Project Number: CIP2412 CIP No: OF-104 Fund Type: 7110

Funding Sources:

Total

1,655,145.00

Budget Through FY 25-26 $ 766,947.57 $ 733,052.43 $ 155,145.00

Item General Fund (F1000) General Fund Infrastructure (F7109) Bond 3 (F7130)

Planned Budget FY 27-28

2,000,000.00 $

2,000,000.00

Adopted FY 26-27

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 766,947.57 2,733,052.43 155,145.00 3,655,145.00

Project Status: Location and Size/Quantity: 5200 Country Club Drive (Station #2), 1401 Middlebrook Way (Magnolia Park), 500 City Center (Public Safety Main), Tank 8 Construction at the 5 sites to be completed Spring 2026; Feasibility/Design for City Property, and Sonoma Mountain (County) Phase 2 Summer 2026, then construction to follow. Justification: The City's Public Safety Radio system has critically failed and Public Safety had incidents of leaving patrol officers without radio communication. There is a lack of radio coverage along the eastern portion of the City where development has expanded. The City Council authorized an emergency resolution to implement the Public Safety Antenna and Radio System Replacements Project with Reso 2024-051.

Project Description: Category: This project is phased. Phase 1 includes the replacement of the Public Safety radio system, including replacing five Dispatch 7110 - City Infrastructure (Non-Utility) radio consoles. The current consoles have reached the end of their useful life and are no longer supported. The radio antennas are being replaced and microwave dishes are being installed on poles at Magnolia Park, Public Safety Main, Pump Station and Fire Station #2. A new microwave dish is proposed to be placed on the radio tower at Sonoma Mountain. Phase 2 is comprised of a new radio tower at the City's Tank 8 site.

Project Name:

406

City Hall Roof, HVAC & Lighting Controls Category: 7110 - City Infrastructure (Non-Utility)

Project Number: CIP2501 CIP No: OF-105 Fund Type: 7110

Funding Sources:

Total

Item Bond 3 (F7130)

2,400,000.00

Budget Through FY 25-26 $ 2,400,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Location and Size/Quantity: 130 Avram Avenue Construction expected to be completed Summer 2026 Justification: The City's Building Condition Assessment was completed in 2022 and found that the HVAC units and lighting control system have reached the end of their useful service life and the flat roof leaks in multiple locations.

Project Description: This project replaces 21 heating, ventilation and air conditioning units, the flat roof area and the indoor lighting control system, including replacement of all interior light fixtures with “smart” fixtures that individually have integral functionality to dim, use motion control to turn on or off, and be on a programmed schedule.

Project Name:

$ $ $ $ $ $ $

Total 2,400,000.00 2,400,000.00

407

Funding Sources:

Total

Item 2007R Bond Loan Repay ("Bond 3") (F7130)

597,848.20

Budget Through FY 25-26 $ 597,848.20

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Completed.

Location and Size/Quantity: 500 City Center Drive Justification: Both rooftop patios have reached the end of their useful life, have leaked for numerous years and cannot be patched.

Planned Budget FY 30-31

Project Number: CIP2502 CIP No: OF-106 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Public Safety Main Rooftop Patio Replacement

Project Description: Replacement of the rooftop patios located on the second floor of Public Safety Main.

Project Name:

$ $ $ $ $ $ $

Total 597,848.20 597,848.20

408

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

25,000.00

Budget Through FY 25-26 $ 25,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Construction Summer 2026

Location and Size/Quantity: 6250 State Farm Drive Justification: The building requires paint to protect and extend the life of the facility

Project Number: CIP2505NC CIP No: OF-109 Fund Type: 7111 Category: 7111 - City Infrastructure (Non-Utility) Non-Capital

6250 State Farm Drive Improvements

Project Description: Exterior builiding paint.

Project Name:

$ $ $ $ $ $ $

Total 25,000.00 25,000.00

409

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

150,000.00

Budget Through FY 25-26 $ 150,000.00

Planned Budget FY 27-28

50,000.00 $

Adopted FY 26-27 50,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Fall 2026

Location and Size/Quantity: Rohnert Park Expressway and more specifically between State Farm Drive to the Library Justification: The electrical conduit and outlets have failed, repairs are required to continue holiday lighting tradition.

Project Number: CIP2507 CIP No: OF-110 Fund Type: 7111 Category: 7111 - City Infrastructure (Non-Utility) Non-Capital

Holiday Lights Replacement- State Farm Drive to Library

Project Description: Replacement of the electrical conduit and outlets for the holiday lights along Rohnert Park Expressway from State Farm Drive to the Library.

Project Name:

$ $ $ $ $ $ $

Total 200,000.00 200,000.00

410

Funding Sources:

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma (4328) Measure M Transportation (4327) Bond III (7130) SESP Valley House (4273) Wilfred JEPA(4655) Total

Budget Through FY 25-26 $ 502,518.90 $ 3,576,413.74 $ 2,681,451.71 $ 700,000.00 $ 795,000.00 $ 2,850,654.80 $ 374,334.00 $ 200,000.00 $ 11,680,373.15 $

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $ $ $

Total 502,518.90 3,576,413.74 2,681,451.71 700,000.00 795,000.00 2,850,654.80 374,334.00 200,000.00 11,680,373.15

Project Status: Design complete; Outreach completed Early Spring 2026, and Construction Spring/ Summer 2026

Location and Size/Quantity: Citywide Justification: In compliance with the Pavement Management Plan, the City is implementation an annual pavement preservation maintenance program to repair and rehabilitate City roads and maintain acceptable road condition levels.

Project Number: CIP2508 CIP No: TR-156 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

2025 Pavement Preservation Project

Project Description: Repairs to pavement throughout the City. Major corridors include; Golf Course Drive, Snyder Lane, Dowdell Avenue, Commerce Blvd, East Cotati Avenue, Bodway Parkway, and Camino Colegio.

Project Name:

411

Adrian Drive Safety Demonstration Project Category: 7111 - City Infrastructure (Non-Utility)

Project Number: CIP2601NC CIP No: TR-157 Fund Type: 7111

Project Status: Location and Size/Quantity: Adrian Drive between Southwest Boulevard and Arlen Drive, including intersections. Sonoma County Transportation Authority as grantee is leading the project. Justification: Outreach Spring/Summer 2026 Project is focused on a stretch of Adrian Drive, where the street width does not align with the residential context, and its north end runs directly into the elementary school. Over many years, residents/families and school administration have spotlighted drivers’ excessive speeds. The Southwest/Adrian Drive intersection also experiences high vehicle speeds and drivers’ non-compliance at the existing 4-way stop. The proposed treatments are part of a larger, regional demonstration project of the Sonoma County Transportation Authority, which is the recipient of a Federal grant. The City funds shown are part of the local match for the grant. Budget Through Adopted Planned Budget Planned Budget Planned Budget Planned Budget Item FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 Total Funding Measure M Transp (F4327) $ 300,000.00 $ 300,000.00 Sources: $ $ $ $ $ Total $ 300,000.00 $ $ $ $ $ $ 300,000.00

Project Description: Safety demonstration project including quick-build and modular treatments such as mini traffic circles, curb extensions, pedestrian refuges, pavement treatments and other techniques to calm vehicle traffic, increase driver visibility of pedestrians and cyclists, and enhance the active transportation context.

Project Name:

412

Funding Sources:

Total

Item General Liability (F2350)

430,000.00

Budget Through FY 25-26 $ 430,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Construction expected to be completed Spring 2026

Location and Size/Quantity: 7200 Roxanne Lane, 130 feet of soundwall Justification: Required as part of a claim settlement in which the City owned trees that damaged privately owned soundwall.

Project Number: CIP2607NC CIP No: TR-159 Fund Type: 7111 Category: 7111 - City Infrastructure (Non-Utility) Non-Capital

East Cotati Soundwall

Project Description: Replacement of approximately 130 feet of privately owned soundwall behind 7200 Roxanne Lane.

Project Name:

$ $ $ $ $ $ $

Total 430,000.00 430,000.00

413

Funding Sources:

Total

Item General Liability (F2350)

315,000.00

Budget Through FY 25-26 $ 315,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Construction Completed April 2026.

Location and Size/Quantity: Benicia Park 7471 Bernice Avenue Justification: The building suffered several incidents including arson in the concession interior, and roof damage from a tree branch falling during a storm. Repairs were necessary to revitalize the structure for the user groups.

Planned Budget FY 30-31

Project Number: CIP2608 CIP No: PR-135 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Benicia Park Concession Repair

Project Description: Work includes renovations to the building interior, exterior paint, replacement of the roof, and installation of a new scoreboard.

Project Name:

$ $ $ $ $ $ $

Total 315,000.00 315,000.00

414

Funding Sources:

Total

3,404,824.14

Budget Through FY 25-26 $ 46,796.12 $ 500,000.00 $ 1,200,000.00 $ 404,028.02 $ 1,254,000.00

Item Gas Tax HUTA (F4420) Casino NUWH (F4607) Rohnert Park Foundation (F4609) Casino Infrastructure (F7108) General Fund Infrastructure (F7109) $

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Feasibility Study Spring 2026

Location and Size/Quantity: Rohnert Park Expressway between State Farm Drive and Railroad tracks. Justification: The purpose of this project is to support the future Downtown Development and mitigate traffic development impacts.

Planned Budget FY 30-31

Project Number: CIP2610 CIP No: TR-160 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Downtown Rohnert Park Expressway Improvements

Project Description: Various improvements to Rohnert Park Expressway including driveway improvements and intersection improvements.

Project Name:

$ $ $ $ $ $ $

Total 46,796.12 500,000.00 1,200,000.00 404,028.02 1,254,000.00 3,404,824.14

415

Funding Sources:

Total

Item Measure M Transportation (F4327)

83,468.24

Budget Through FY 25-26 $ 83,468.24

Planned Budget FY 27-28

1,600,000.00 $

Adopted FY 26-27 1,600,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Feasibility Study Spring 2026

Location and Size/Quantity: State Farm Drive between Rohnert Park Expressway and Enterprise Drive Justification: The purpose of this project is to support the future Downtown Development and mitigate traffic development impacts.

Planned Budget FY 30-31

Project Number: CIP2611 CIP No: TR-161 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Downtown State Farm Drive Improvements

Project Description: Various improvements to State Farm Drive including corridor improvements and intersection improvements.

Project Name:

$ $ $ $ $ $ $

Total 1,683,468.24 1,683,468.24

416

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

313,943.00

Budget Through FY 25-26 $ 313,943.00

Planned Budget FY 27-28

2,250,000.00 $

Adopted FY 26-27 2,250,000.00

Planned Budget FY 28-29

Planned Budget FY 30-31

5,828,800.00 $

Planned Budget FY 29-30 $ 5,828,800.00

Project Status: Feasibility Study Spring 2026

Location and Size/Quantity: Enterprise Drive between State Farm Drive and Seed Farm Drive Justification: The purpose of this project is to support the future Downtown Development and mitigate traffic development impacts.

Project Number: CIP2612 CIP No: TR-162 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Downtown Enterprise Drive Improvements

Project Description: Various improvements to Enterprise Drive including corridor improvements and intersection improvements.

Project Name:

$ $ $ $ $ $ $

Total 8,392,743.00 8,392,743.00

417

Funding Sources:

Total

Item Measure M Parks (F4322)

1,324,000.00

Budget Through FY 25-26 $ 1,324,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Spring 2026; Construction Summer 2026

Location and Size/Quantity: Alicia Park 300 Arlen Drive Justification: Per the 2025 Parks Master Plan Implementation the project will address the identified deficiencies

Project Number: CIP2613 CIP No: PR-136 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Alicia Park Playground Relocation and Replacement

Project Description: The project will remove the outdated play structure and replace with a new inclusive play structure central to the Park. In addition, the project will replace and relocate the BBQ and picnic areas, install a drinking fountain, and upgrade the Park’s pathways to the new amenities.

Project Name:

$ $ $ $ $ $ $

Total 1,324,000.00 1,324,000.00

418

Pedestrian Bridges BCA Implementation

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

50,000.00

Budget Through FY 25-26 $ 50,000.00

Adopted FY 26-27

Planned Budget FY 27-28

Project Number: CIP2614NC CIP No: OF-111 Fund Type: 7111

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Category: 7111 - City Infrastructure (Non-Utility) Non-Capital

Project Status: Location and Size/Quantity: Wooden Foot Bridges Citywide Ongoing Justification: A general condition assessment and structural review was conducted at 10 pedestrian wooden foot bridges throughout the City with the 2022 Building Condition Assessment. This is an ongoing program to implement critical maintenance identified at the various wooden bridges.

Project Description: Ongoing program to conduct maintenance and repairs to the various wooden foot bridges throughout the City.

Project Name:

$ $ $ $ $ $ $

Total 50,000.00 50,000.00

419

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

30,000.00

Budget Through FY 25-26 $ 30,000.00

Planned Budget FY 27-28

120,000.00 $

Adopted FY 26-27 120,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Assessment Spring 2026; Construction Summer 2026

Location and Size/Quantity: Roberts Lake Park Justification: The purpose of this project is to enhance Roberts Lake Park and make the necessary repairs to the dock.

Project Number: CIP2615 CIP No: OF-112 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Roberts Lake Dock Assessment and Improvements

Project Description: Roberts Lake dock assessment and repairs to decking, concrete, and railing.

Project Name:

$ $ $ $ $ $ $

Total 150,000.00 150,000.00

420

Total

200,000.00

450,000.00 $

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Spring 2026; Construction Summer 2026

Location and Size/Quantity: Public Safety Main 500 City Center Drive Justification: An electrical short within the static floor system and/or associated wiring is causing arcing and sparking when pressure is applied to a specific area of the floor. This condition has resulted in stray electrical current traveling through the system, leading to damage and failure of multiple batteries across various equipment racks. The server room at the Public Safety facility houses critical server and radio equipment essential to ongoing operations. This project will involve investigating the source of the electrical fault and implementing the necessary corrective actions to eliminate the hazard and restore system reliability. Budget Through Adopted Planned Budget Item FY 25-26 FY 26-27 FY 27-28 Funding General Fund Infrastructure (F7109) $ 200,000.00 $ 450,000.00 Sources:

Project Number: CIP2616NC CIP No: OF-113 Fund Type: 7111 Category: 7111 - City Infrastructure (Non-Utility) Non-Capital

Public Safety Main Server Room Renovation

Project Description: Replacement of failing static floor, restore existing back up HVAC unit, seismic anchorage of existing equipment racks, electrical work including grounding, bonding, replacement of failed wires or cables, and clean up of abandoned wires and cables in the server room at Public Safety Main.

Project Name:

$ $ $ $ $ $ $

Total 650,000.00 650,000.00

421

Community Center (BCA Implementation)

Project Number: CIP2617 CIP No: OF-114 Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Rohnert Park Foundation (F4609)

650,000.00

Budget Through FY 25-26 $ 650,000.00

$ $

Planned Budget FY 27-28

2,475,000.00 $

Adopted FY 26-27 1,725,000.00 750,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Location and Size/Quantity: Community Center 5401 Synder Lane Design Spring 2026; Construction Spring 2027 Justification: The City's Building Condition Assessment was completed in 2022 and found that the HVAC units and lighting control system have reached the end of their useful service life. Additionally various light fixtures at the facility have failed.

Project Description: Category: This project replaces heating, ventilation and air conditioning units (HVAC) and the indoor lighting control system, including 7110 - City Infrastructure (Non-Utility) replacement of all interior light fixtures with “smart” fixtures that individually have integral functionality to dim, use motion control to turn on or off, and be on a programmed schedule.

Project Name:

$ $ $ $ $ $ $

Total 2,375,000.00 750,000.00 3,125,000.00

422

Transportation System Non-Routine Maintenance

Project Number: CIP2701NC CIP No: TR-163 Fund Type: 7111

Funding Sources:

Total

Item Gas Tax SB1-RMRA (F4425)

Budget Through FY 25-26

Project Status: Ongoing

Adopted Planned Budget Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 FY 29-30 FY 30-31 250,000.00 $ 250,000.00 $ 250,000.00 $ 250,000.00 $ 250,000.00 $ $ $ $ $ $ 250,000.00 $ 250,000.00 $ 250,000.00 $ 250,000.00 $ 250,000.00 $

Location and Size/Quantity: Citywide Justification: This project improves the safety, efficiency, and accessibility of the transportation system through upgrades and maintenance of striping, signage, pavement, traffic signals, lighting, and multimodal infrastructure including sidewalks, bicycle facilities, and bus stops. It addresses infrastructure deterioration, reduces long-term maintenance costs, and ensures compliance with current safety and accessibility standards while supporting mobility for all users.

Project Description: Category: This project is for the purposes of improving all aspects of the transportation system construction and maintenance, 7111 - City Infrastructure (Non-Utility) Non-Capital including but not limited to: striping upgrades, signage upgrades, pavement maintenance, traffic signal maintenance, street lighting, pathway improvements, accessible ramp construction, crosswalk enhancements, bicycle system improvements, sidewalk improvements, and bus stop improvements. Replaces CIP1928.

Project Name:

Total 1,250,000.00 1,250,000.00

423

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 25-26

Planned Budget FY 27-28

450,000.00 $

Adopted FY 26-27 450,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Summer 2026; Construction Spring 2027

Location and Size/Quantity: 600 Enterprise Drive Justification: The roof leaks during rain events. Patches at the problem areas have been provided until replacement can occur.

Project Number: CIP2702 CIP No: OF-115 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Burton Recreation Center Roof

Project Description: Replacement of the roof at Burton Recreation Center.

Project Name:

$ $ $ $ $ $ $

Total 450,000.00 450,000.00

424

Community Center Multi-Use Flooring Replacement Category: 7111 - City Infrastructure (Non-Utility)

Project Number: CIP2703NC CIP No: OF-116 Fund Type: 7111

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Rohnert Park Foundation (F4609) Community Center Facility Fee (F4510)

Budget Through FY 25-26

$ $ $

Planned Budget FY 27-28

300,000.00 $

Adopted FY 26-27 75,000.00 125,000.00 100,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Location and Size/Quantity: Community Center 5401 Snyder Lane Design Summer 2026; Construction March - April 2027 Justification: The flooring has failed in several areas causing moisture to penetrate beneath the flooring system. Items were identified as part of the 2022 Building Condition Assessment as past their useful life and in need of replacement.

Project Description: Replacement of flooring and rolling doors on each side of the room at the Community Center MU.

Project Name:

$ $ $ $ $ $ $

Total 75,000.00 125,000.00 100,000.00 300,000.00

425

Funding Sources:

Total

Item Measure H (F4324)

Budget Through FY 25-26

850,000.00 $

Planned Budget FY 28-29

4,150,000.00 $

Adopted Planned Budget FY 26-27 FY 27-28 850,000.00 $ 4,150,000.00

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Summer 2026; Construction Summer 2027

Location and Size/Quantity: 5200 Country Club Drive Justification: As part of Measure H funding, Station #2 would be remodeled, including ADA compliance throughout the building and upgrades to the kitchen area while also addressing critical deficiencies identified in the 2022 Building Condition Assessment.

Project Number: CIP2704 CIP No: OF-117 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Station #2 (Northern Station) Remodel

Project Description: Remodel of Station #2, including ADA compliance throughout the building and upgrades to the kitchen area. Additional items noted from the 2022 Building Condition Assessment including upgrades to lighting, HVAC, and electrical.

Project Name:

$ $ $ $ $ $ $

Total 5,000,000.00 5,000,000.00

426

Hinebaugh Creek Path Rehabilitation Category: 7110 - City Infrastructure (Non-Utility)

Project Number: CIP2705 CIP No: OF-117 Fund Type: 7110

Funding Sources:

Total

Item Casino NUWH (F4607)

Budget Through FY 25-26

Planned Budget FY 27-28

1,200,000.00 $

Adopted FY 26-27 1,200,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 1,200,000.00 1,200,000.00

Project Status: Location and Size/Quantity: Hinebaugh Creek Path from Donna Court to Country Club Drive and San Mateo Court to the University District Consultation with resource agencies and project design complete. Awaiting Justification: funding approval before commencing project. This project will address deteriorating conditions on identified asphalt paths by replacing with concrete paths in accordance with the updated City standards for multi-use paths, as well as rectify trip hazards from tree roots, heaving soil, and other causes.

Project Description: Replacement of asphalt bicycle/pedestrian paths concrete path on existing Hinebaugh Creek Path.

Project Name:

427

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 25-26

Planned Budget FY 27-28

350,000.00 $

Adopted FY 26-27 350,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Update Winter 2027

Location and Size/Quantity: Citywide Justification: To ensure that funding strategies align with the 2040 General Plan, current infrastructure needs, growth projections, and updated cost estimates. It reflects changes in development patterns, regulatory requirements, and construction costs, allowing the City to maintain adequate funding for transportation and related public facility improvements. Updating the plan also improves fiscal accountability and ensures that impact fees and other funding mechanisms remain fair, legally compliant, and sufficient to support future infrastructure demands.

Planned Budget FY 30-31

Project Number: CIP2706NC CIP No: OF-118 Fund Type: 7111 Category: 7111 - Non-Capitalizable Projects

Public Facilities Finance Plan Update

Project Description: Update the 2011 Public Facilities Finance Plan.

Project Name:

$ $ $ $ $ $ $

Total 350,000.00 350,000.00

428

Funding Sources:

Total

Item Casino Infrastructure (F7108)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 28-29

200,000.00 $

Planned Budget FY 27-28 $ 200,000.00

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 200,000.00 200,000.00

Project Status: On hold due to construction coordination and timing for completion of the traffic mitigation projects.

Location and Size/Quantity: Westside of City Justification: Required as part of the Casino Expansion traffic mitigation

Project Number: CIPFuture CIP No: Future Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

ATMS Improvements

Project Description: Advanced traffic management system (ATMS) improvements to coordinate traffic signals affected upon completion of the traffic mitigation projects associated with the Casino expansion.

Project Name:

429

2028 Pavement Preservation Project Category: 7110 - City Infrastructure (Non-Utility)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax SB1-RMRA (F4425)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 28-29

4,100,000.00 $

Planned Budget FY 27-28 $ 2,600,000.00 $ 1,500,000.00

Planned Budget FY 29-30

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 2,600,000.00 1,500,000.00 4,100,000.00

Project Status: Location and Size/Quantity: Citywide On hold for funding. Project will be further informed by 2026 Pavement Justification: Management Plan (PMP) Update. Pavement preservation projects are typically conducted as part of an overall pavement management program that aims to maintain or improve the Pavement Condition Index (PCI) of the City's street network with a schedule of cost-effective planned maintenance actions aimed at detecting, precluding and mitigating any degradation of a street section. If preventive maintenance work is done correctly and in a timely manner, the service life of a street can be greatly extended and expensive reconstruction can be delayed.

Project Description: Paving project consisting of specialized surface treatments such as slurry seals, cape seals or thin overlays to roads still in good condition. Limited structural repairs may be included in project.

Project Name:

430

2029 Pavement Preservation Project Category: 7110 - City Infrastructure (Non-Utility)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma (F4328)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 29-30

5,950,000.00 $

Planned Budget FY 28-29 $ 2,200,000.00 $ 1,950,000.00 $ 1,100,000.00 $ 700,000.00

Planned Budget FY 30-31 $ $ $ $ $ $ $

Total 2,200,000.00 1,950,000.00 1,100,000.00 700,000.00 5,950,000.00

Project Name:

431

2030 Pavement Preservation Project Category: 7110 - City Infrastructure (Non-Utility)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma (F4328)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 30-31

6,200,000.00 $

Planned Budget FY 29-30 $ 1,650,000.00 $ 1,800,000.00 $ 1,250,000.00 $ 1,500,000.00

$ $ $ $ $ $ $

Total 1,650,000.00 1,800,000.00 1,250,000.00 1,500,000.00 6,200,000.00

Project Name:

432

2031 Pavement Preservation Project Category: 7110 - City Infrastructure (Non-Utility)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma (F4328)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

$ $ $ $ $ $ 4,500,000.00 $

Planned Budget FY 30-31 $ 1,300,000.00 $ 900,000.00 $ 1,800,000.00 $ 500,000.00

Total 1,300,000.00 900,000.00 1,800,000.00 500,000.00 4,500,000.00

Project Name:

433

Creek Path Replacements

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 25-26

Adopted FY 26-27

Project Number: CIPFuture CIP No: Future Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Planned Budget Planned Budget Planned Budget Planned Budget FY 27-28 FY 28-29 FY 29-30 FY 30-31 $ 650,000.00 $ 650,000.00 $ 650,000.00 $ 650,000.00 $ $ $ $ $ $ $ 650,000.00 $ 650,000.00 $ 650,000.00 $ 650,000.00 $

Project Status: Location and Size/Quantity: Creek paths throughout the City On-going Justification: This project will address deteriorating conditions on asphalt paths by replacing with concrete paths in accordance with the updated City standards for multi-use paths, as well as rectify trip hazards on City sidewalks damaged by tree roots, heaving soil, failing sidewalk repairs, and other causes.

Project Description: Replacement of asphalt bicycle/pedestrian paths in various locations with concrete path, replacement of damaged concrete sidewalk.

Project Name:

Total 2,600,000.00 2,600,000.00

434

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

150,000.00 $

Planned Budget FY 30-31

450,000.00 $

Planned Budget Planned Budget FY 28-29 FY 29-30 $ 150,000.00 $ 450,000.00

Project Status: On hold for funding

Location and Size/Quantity: Parks Citywide Justification: Address deteriorating court surfaces and damaged fencing as required at various City Parks

Project Number: CIPFuture CIP No: PR-106 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Various Court Surfaces & Fencing

Project Description: Resurfacing of sports courts and repair or replacement of fencing as required.

Project Name:

$ $ $ $ $ $ $

Total 600,000.00 600,000.00

435

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

100,000.00 $

Planned Budget FY 30-31

200,000.00 $

Planned Budget Planned Budget FY 28-29 FY 29-30 $ 100,000.00 $ 200,000.00

Project Status: On hold for funding

Location and Size/Quantity: Rainbow Park 1345 Rosana Way Justification: Address deteriorating court surface

Project Number: CIPFuture CIP No: PR-107 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Rainbow Park Courts Resurfacing

Project Description: Resurfacing of basketball courts at Rainbow Park.

Project Name:

$ $ $ $ $ $ $

Total 300,000.00 300,000.00

436

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28 $ 400,000.00

400,000.00 $

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: on hold for funding

Location and Size/Quantity: Boys & Girls Club 7450 Santa Barbara Drive Justification: The roof and siding are in extreme disrepair and in need of replacement

Planned Budget FY 30-31

Project Number: CIPFuture CIP No: Future Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Boys & Girls Club Siding and Roof Replacement

Project Description: Replacement of the roof and siding at the Boys & Girls Club.

Project Name:

$ $ $ $ $ $ $

Total 400,000.00 400,000.00

437

Funding Sources:

Total

Item Measure H (F4324)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget Planned Budget FY 29-30 FY 30-31 $ 300,000.00 $ 5,000,000.00 $ $ $ $ $ $ $ 300,000.00 $ 5,000,000.00 $

Total 5,300,000.00 5,300,000.00

Project Status: Waiting for Measure H funding to be secured and Standards of Coverage analysis being completed.

Location and Size/Quantity: Adjacent to Pump Station #3 at 8661 Camino Colegio Justification: As part of Measure H, Station #4 would be relocated to a new location on Camino Colegio, adjacent to Pump Station #3 at 8661 Camino Colegio. Work includes construction of a new facility.

Project Number: CIPFuture CIP No: Future Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Station #4 (Southern Station) Relocation

Project Description: Construction of a new fire station adjacent to 8661 Camino Colegio and decommissioning of Station #4 on 1312 Maurice Avenue.

Project Name:

438

Dowdell Avenue Extension Phase 2 (Business Park - Golf Course)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Location and Size/Quantity: Dowdell Avenue between Business Park Drive and Golf Course Drive West Justification: Dowdell Avenue, a major collector on the west side of Rohnert Park, is at present only partially built-out, with a significant segment yet to be constructed and the road to be connected all the way through to Business Park Drive.

Planned Budget FY 28-29

Project Status: Oh hold for funding

Planned Budget Planned Budget FY 29-30 FY 30-31 $ 2,000,000.00 $ 11,000,000.00 $ $ $ $ $ $ $ 2,000,000.00 $ 11,000,000.00 $

Project Description: Category: Design and construction of utilities, sidewalk, and extending and widening of the roadway between Business Park Drive and 7110 - City Infrastructure (Non-Utility) Golf Course Drive West in alignment with Dowdell Avenue and within the City's existing right-of-way, in addition to the installation of a traffic signal.

Project Name:

Total 13,000,000.00 13,000,000.00

439

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Justification: The City's Building Condition Assessment was completed in 2022 and found that several light fixtures and the lighting control system have reached the end of their useful service life.

Planned Budget FY 29-30

3,100,000.00 $

Planned Budget FY 28-29 $ 3,100,000.00

Planned Budget FY 30-31

Project Status: Design Spring 2026; Construction Winter 2028

Location and Size/Quantity:

Project Number: CIPFuture CIP No: Future Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Performing Arts Center (BCA Implementation)

Project Description: This project replaces the indoor lighting control system, including replacement of all interior light fixtures with “smart” fixtures that individually have integral functionality to dim, use motion control to turn on or off, and be on a programmed schedule. The project will also service all the electrical panels throughout the building.

Project Name:

$ $ $ $ $ $ $

Total 3,100,000.00 3,100,000.00

440

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Justification: The City's Building Condition Assessment was completed in 2022 and found that the HVAC units and lighting control system have reached the end of their useful service life.

Planned Budget FY 28-29

Planned Budget FY 30-31

750,000.00 $

Planned Budget FY 29-30 $ 750,000.00

Project Status: Design Spring 2026; Construction Summer 2029

Location and Size/Quantity:

Project Number: CIPFuture CIP No: Future Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Senior Center (BCA Implementation)

Project Description: This project replaces heating, ventilation and air conditioning units (HVAC), electrical panels, the indoor lighting control system, including replacement of all interior light fixtures with “smart” fixtures that individually have integral functionality to dim, use motion control to turn on or off, and be on a programmed schedule.

Project Name:

$ $ $ $ $ $ $

Total 750,000.00 750,000.00

441

6250 State Farm Drive (BCA Implementation)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 28-29

Planned Budget FY 29-30

Planned Budget FY 30-31

Project Status: Design Spring 2026, Construction Summer 2027

3,125,000.00 $

Planned Budget FY 27-28 $ 3,125,000.00

Justification: The City's Building Condition Assessment was completed in 2022 and found that the HVAC units, lighting control and fire alarm system have reached the end of their useful service life.

Location and Size/Quantity:

Project Name:

$ $ $ $ $ $ $

Total 3,125,000.00 3,125,000.00

442

Public Safety Main (BCA Implementation)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 25-26

Adopted FY 26-27

Planned Budget FY 27-28

Justification: The City's Building Condition Assessment was completed in 2022 and found that the HVAC units and lighting control system have reached the end of their useful service life.

Location and Size/Quantity:

Planned Budget FY 29-30

750,000.00 $

Planned Budget FY 28-29 $ 750,000.00

Planned Budget FY 30-31

Project Status: Design Spring 2026; Construction Summer 2028

Project Name:

$ $ $ $ $ $ $

Total 750,000.00 750,000.00

Buildings - Budget Summary FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

SOURCES Charges for Services

4,890

8,382

100.0%

TOTAL SOURCES

4,890

8,382

100.0%

Salaries

5,379

558,223

615,460

57,237

10.3%

Benefits

7,043

232,169

292,924

60,755

26.2%

68,900

165,453

96,553

140.1%

16,586

3,031,063

2,753,160

(277,903)

(9.2%)

EXPENDITURES

Internal Service Fund Charges Services & Supplies Debt Services

42,065

100.0%

Professional Contracts

53,876

320,000

266,124

494.0%

TOTAL EXPENDITURES

29,008

3,944,231

4,189,062

244,831

6.2%

General Fund Net Cost

24,118

3,944,231

4,180,680

236,449

6.0%

443

Public Works Building Maintenance Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004100-50203 JPA Ground Main Rev

4,890

8,382

100.0%

TOTAL-Charges for Services

4,890

8,382

100.0%

10004100-61000 Salaries

5,064

551,740

436,934

(114,806)

(20.8%)

35,000

100.0%

2,000

4,000

2,000

100.0%

10004100-61100 Part Time 1000Hr 10004100-61155 Overtime 10004100-61175 Off Salary Pay

0.0%

10004100-61219 Annual Leave Payout

225

0.0%

10004100-61220 Admin Leave Payout

1,016

1,020

0.4%

10004100-61300 Stipend Pay

3,467

3,427

(40)

(1.2%)

10004100-61550 Stand-By Weekends

11,000

100.0%

10004100-61551 Stand-By Weekday

7,500

100.0%

5,379

558,223

498,881

(59,342)

(10.6%)

2,050

0.0%

TOTAL-Salaries 10004100-61837 Allowance Auto 10004100-62100 Medicare

7,621

6,264

(1,357)

(17.8%)

10004100-62200 Benefits-Medical

546

85,438

7,342

(78,096)

(91.4%)

25,632

100.0%

10004100-62204 Benefits - Kaiser Medical 10004100-62209 Benefits - Sutter Medical

35,412

100.0%

10004100-62230 Benefits-Vision

809

598

(211)

(26.1%)

10004100-62240 Benefits-Life Insurance

163

1,681

1,255

(426)

(25.3%)

10004100-62250 Benefits-Dental

5,858

4,573

(1,285)

(21.9%)

10004100-62260 Benefits-EAP

227

232

2.2%

10004100-62600 Disability-Long Term

2,888

2,289

(599)

(20.7%)

10004100-62620 Disability-Short Term

1,609

1,753

144

8.9%

5,190

0.0%

10004100-62640 Unemployment 10004100-62680 PERS-ER

667

58,881

45,975

(12,906)

(21.9%)

10004100-62685 PERS- ER UAL

165

46,740

66,055

19,315

41.3%

10004100-62720 RHSA Plan

6,816

4,596

(2,220)

(32.6%)

10004100-62800 Workers Comp

11,551

11,101

(450)

(3.9%)

7,043

232,169

215,127

(17,042)

(7.3%)

10004100-80010 Services - Info Tech

39,900

33,212

(6,688)

(16.8%)

10004100-80020 Services - Fleet

29,000

12,434

(16,566)

(57.1%)

10004100-80030 Services - Vehicle Replacement

11,341

100.0%

10004100-80050 Services - Gen Liab ISF

71,500

100.0%

TOTAL-ISF Charges

68,900

128,487

59,587

86.5%

10004100-63100 Postage & Shipping

100

0.0%

10004100-63110 Office Expense

2,000

1,000

(1,000)

(50.0%)

10004100-63120 Equipment Small Office & Tool

7,000

5,000

(2,000)

(28.6%)

14,552

7,000

6,000

(1,000)

(14.3%)

TOTAL-Benefits

10004100-63143 Communication-Phone

444

Public Works Building Maintenance Administration

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004100-63300 Uniform Purchase

8,800

8,000

(800)

(9.1%)

10004100-63345 Hazard Materials

1,000

100.0%

10004100-63610 Travel and Training

7,000

0.0%

10004100-65210 Repair & Maintenance

50,000

0.0%

10004100-66210 Special Dept Expense

634

2,000

15,000

13,000

650.0%

TOTAL-Services & Supplies

15,186

83,900

93,100

9,200

11.0%

TOTAL Revenues

4,890

8,382

100.0%

TOTAL Expenditures General Fund Net Cost

27,607 22,718

943,192 943,192

935,595 927,213

(7,597) (15,979)

(0.8%) (1.7%)

445

6250 State Farm Finance Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001305-61000 Salaries

11,724

100.0%

TOTAL-Salaries

11,724

100.0%

10001305-62100 Medicare

165

100.0%

10001305-62204 Benefits - Kaiser Medical

1,900

100.0%

10001305-62230 Benefits-Vision

100.0%

10001305-62240 Benefits-Life Insurance

100.0%

10001305-62250 Benefits-Dental

190

100.0%

10001305-62260 Benefits-EAP

100.0%

10001305-62600 Disability-Long Term

100.0%

10001305-62620 Disability-Short Term

100.0%

10001305-62680 PERS-ER

1,224

100.0%

10001305-62685 PERS- ER UAL

1,759

100.0%

10001305-62720 RHSA Plan

240

100.0%

10001305-62800 Workers Comp

321

100.0%

TOTAL-Benefits

5,987

100.0%

10001305-80010 Services - Info Tech

843

100.0%

10001305-80050 Services - Gen Liab ISF

3,000

100.0%

TOTAL-ISF Charges

3,843

100.0%

10001305-63120 Equipment Small Office & Tool

2,000

0.0%

10001305-63143 Communication-Phone

1,600

100.0%

10001305-63145 Internet & Broadband

1,839

1,840

0.1%

10001305-65210 Repair & Maintenance

47,896

30,000

(17,896)

(37.4%)

10001305-65222 Supplies-Janitorial Svs

21,000

5,000

(16,000)

(76.2%)

10001305-65310 Utility-Electric

35,602

30,000

(5,602)

(15.7%)

10001305-65320 Utility-Water and Sewer

6,137

7,500

1,363

22.2%

10001305-66210 Special Dept Expense

3,100

1,600

(1,500)

(48.4%)

10001305-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

117,574

79,940

(37,634)

(32.0%)

10001305-64000 Contract - Outside Services

28,000

100.0%

TOTAL-Prof Contracts

28,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

117,574 117,574

129,494 129,494

11,920 11,920

10.1% 10.1%

446

City Hall Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10001405-63120 Equipment Small Office & Tool

27,000

3,000

(24,000)

(88.9%)

10001405-63143 Communication-Phone

20,000

100.0%

10001405-63145 Internet & Broadband

1,800

3,000

1,200

66.7%

10001405-63280 Maintenance-Janitorial

21,600

23,000

1,400

6.5%

10001405-65210 Repair & Maintenance

205

50,000

30,000

(20,000)

(40.0%)

10001405-65222 Supplies-Janitorial Svs

500

6,000

5,500

1100.0%

10001405-65225 Common Facilities Costs

1,520

100.0%

10001405-65310 Utility-Electric

38,160

55,000

16,840

44.1%

10001405-65320 Utility-Water and Sewer

4,360

7,000

2,640

60.6%

10001405-66210 Special Dept Expense

9,000

2,400

(6,600)

(73.3%)

10001405-66213 Other Expense - Safety

600

100.0%

205

152,420

151,520

(900)

(0.6%)

10001405-64000 Contract - Outside Services

20,000

100.0%

TOTAL-Prof Contracts

20,000

100.0%

TOTAL Revenues

0.0%

205 205

152,420 152,420

171,520 171,520

19,100 19,100

12.5% 12.5%

TOTAL-Services & Supplies

TOTAL Expenditures General Fund Net Cost

447

Public Safety Police Main Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003205-63120 Equipment Small Office & Tool

2,000

0.0%

10003205-63143 Communication-Phone

8,000

100.0%

10003205-63145 Internet & Broadband

11,000

0.0%

10003205-63160 Software Lic. & Subscriptions

3,000

100.0%

10003205-63280 Maintenance-Janitorial

70,129

76,000

5,871

8.4%

10003205-65210 Repair & Maintenance

200,000

100,000

(100,000)

(50.0%)

10003205-65222 Supplies-Janitorial Svs

21,000

10,000

(11,000)

(52.4%)

10003205-65310 Utility-Electric

298,200

220,000

(78,200)

(26.2%)

10003205-65320 Utility-Water and Sewer

5,784

25,000

19,216

332.2%

10003205-66210 Special Dept Expense

12,474

4,600

(7,874)

(63.1%)

10003205-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

620,587

460,000

(160,587)

(25.9%)

10003205-89500 Debt-Principal

42,065

100.0%

TOTAL-Debt Services

42,065

100.0%

10003205-64000 Contract - Outside Services

50,000

100.0%

TOTAL-Prof Contracts

50,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

620,587 620,587

552,065 552,065

(68,522) (68,522)

(11.0%) (11.0%)

448

Public Safety Fire Stations Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10003405-63120 Equipment Small Office & Tool

2,000

0.0%

10003405-63143 Communication-Phone

800

100.0%

10003405-63145 Internet & Broadband

8,000

9,000

1,000

12.5%

10003405-65210 Repair & Maintenance

120,000

60,000

(60,000)

(50.0%)

10003405-65222 Supplies-Janitorial Svs

10,500

(10,500)

(100.0%)

10003405-65310 Utility-Electric

49,573

50,000

427

0.9%

10003405-65320 Utility-Water and Sewer

10,922

18,000

7,078

64.8%

10003405-66210 Special Dept Expense

7,540

(7,540)

(100.0%)

TOTAL-Services & Supplies

208,535

139,800

(68,735)

(33.0%)

10003405-64000 Contract - Outside Services

30,000

100.0%

TOTAL-Prof Contracts

30,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

208,535 208,535

169,800 169,800

(38,735) (38,735)

(18.6%) (18.6%)

449

Public Works Buildings - Building Mainenance Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004105-63120 Equipment Small Office & Tool

2,000

0.0%

10004105-63143 Communication-Phone

3,000

100.0%

10004105-63145 Internet & Broadband

400

0.0%

10004105-63280 Maintenance-Janitorial

13,200

15,600

2,400

18.2%

10004105-65210 Repair & Maintenance

108,147

75,000

(33,147)

(30.7%)

10004105-65222 Supplies-Janitorial Svs

10,500

12,000

1,500

14.3%

10004105-65310 Utility-Electric

4,650

75,000

70,350

1513.0%

10004105-65320 Utility-Water and Sewer

4,725

4,000

(725)

(15.3%)

10004105-66210 Special Dept Expense

4,725

3,800

(925)

(19.6%)

10004105-66213 Other Expense - Safety

200

100.0%

TOTAL-Services & Supplies

148,347

191,000

42,653

28.8%

10004105-64000 Contract - Outside Services

20,000

100.0%

TOTAL-Prof Contracts

20,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

148,347 148,347

211,000 211,000

62,653 62,653

42.2% 42.2%

450

Public Works Parks Buildings - Building Maintenance Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004115-63120 Equipment Small Office & Tool

1,000

100.0%

10004115-63145 Internet & Broadband

4,500

100.0%

10004115-63280 Maintenance-Janitorial

45,000

100.0%

10004115-65210 Repair & Maintenance

20,000

100.0%

10004115-65310 Utility-Electric

10,000

100.0%

10004115-65320 Utility-Water and Sewer

2,000

100.0%

10004115-66210 Special Dept Expense

5,000

100.0%

TOTAL-Services & Supplies

87,500

100.0%

10004115-64000 Contract - Outside Services

44,000

100.0%

TOTAL-Prof Contracts

44,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

131,500 131,500

100.0% 100.0%

451

Library Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004405-65210 Repair & Maintenance

5,000

15,000

10,000

200.0%

TOTAL-Services & Supplies

5,000

15,000

10,000

200.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

5,000 5,000

15,000 15,000

10,000 10,000

200.0% 200.0%

452

Leased Park Buildings - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004505-63120 Equipment Small Office & Tool

500

0.0%

10004505-63143 Communication-Phone

800

100.0%

10004505-63145 Internet & Broadband

720

200

(520)

(72.2%)

10004505-65210 Repair & Maintenance

10,000

7,000

(3,000)

(30.0%)

10004505-66210 Special Dept Expense

3,240

1,000

(2,240)

(69.1%)

TOTAL-Services & Supplies

14,460

9,500

(4,960)

(34.3%)

10004505-64000 Contract - Outside Services

5,000

100.0%

TOTAL-Prof Contracts

5,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

14,460 14,460

14,500 14,500

40 40

0.3% 0.3%

453

Public Works Annex Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10004605-61000 Salaries

2,198

100.0%

10004605-61300 Stipend Pay

106

100.0%

TOTAL-Salaries

2,304

100.0%

10004605-62100 Medicare

100.0%

10004605-62204 Benefits - Kaiser Medical

1,069

100.0%

10004605-62230 Benefits-Vision

100.0%

10004605-62240 Benefits-Life Insurance

100.0%

10004605-62250 Benefits-Dental

100.0%

10004605-62260 Benefits-EAP

100.0%

10004605-62600 Disability-Long Term

100.0%

10004605-62620 Disability-Short Term

100.0%

10004605-62680 PERS-ER

239

100.0%

10004605-62685 PERS- ER UAL

346

100.0%

10004605-62720 RHSA Plan

100.0%

10004605-62800 Workers Comp

100.0%

TOTAL-Benefits

1,862

100.0%

10004605-80010 Services - Info Tech

168

100.0%

10004605-80050 Services - Gen Liab ISF

600

100.0%

TOTAL-ISF Charges

768

100.0%

10004605-63120 Equipment Small Office & Tool

3,000

1,000

(2,000)

(66.7%)

10004605-63143 Communication-Phone

500

100.0%

10004605-63145 Internet & Broadband

5,000

2,500

(2,500)

(50.0%)

10004605-63280 Maintenance-Janitorial

500

100.0%

10004605-65210 Repair & Maintenance

150,000

20,000

(130,000)

(86.7%)

10004605-65222 Supplies-Janitorial Svs

21,000

2,000

(19,000)

(90.5%)

10004605-65310 Utility-Electric

45,000

15,000

(30,000)

(66.7%)

10004605-65320 Utility-Water and Sewer

13,125

10,000

(3,125)

(23.8%)

10004605-66210 Special Dept Expense

10,000

(10,000)

(100.0%)

TOTAL-Services & Supplies

247,125

51,500

(195,625)

(79.2%)

10004605-64000 Contract - Outside Services

3,000

100.0%

TOTAL-Prof Contracts

3,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

247,125 247,125

59,434 59,434

(187,691) (187,691)

(75.9%) (75.9%)

454

Community Services Animal Services Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005135-63120 Equipment Small Office & Tool

1,000

0.0%

10005135-63143 Communication-Phone

1,500

100.0%

10005135-63280 Maintenance-Janitorial

17,347

21,000

3,653

21.1%

10005135-65210 Repair & Maintenance

25,000

20,000

(5,000)

(20.0%)

10005135-65222 Supplies-Janitorial Svs

10,500

10,000

(500)

(4.8%)

10005135-65310 Utility-Electric

42,174

45,000

2,826

6.7%

10005135-65320 Utility-Water and Sewer

10,500

7,000

(3,500)

(33.3%)

10005135-66210 Special Dept Expense

7,875

4,800

(3,075)

(39.0%)

10005135-66213 Other Expense - Safety

200

100.0%

TOTAL-Services & Supplies

114,396

110,500

(3,896)

(3.4%)

10005135-64000 Contract - Outside Services

10,000

100.0%

TOTAL-Prof Contracts

10,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

114,396 114,396

120,500 120,500

6,104 6,104

5.3% 5.3%

455

Community Services Performing Arts Center Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005205-63143 Communication-Phone

1,800

100.0%

10005205-63145 Internet & Broadband

1,839

1,500

(339)

(18.4%)

10005205-63280 Maintenance-Janitorial

483

56,000

100.0%

10005205-65210 Repair & Maintenance

50,000

35,000

(15,000)

(30.0%)

10005205-65222 Supplies-Janitorial Svs

21,000

8,000

(13,000)

(61.9%)

10005205-65310 Utility-Electric

115,020

115,000

(20)

(0.0%)

10005205-65320 Utility-Water and Sewer

7,198

7,000

(198)

(2.8%)

10005205-66210 Special Dept Expense

7,500

2,600

(4,900)

(65.3%)

10005205-66213 Other Expense - Safety

400

100.0%

483

202,557

227,300

24,743

12.2%

10005205-64000 Contract - Outside Services

53,876

5,000

(48,876)

(90.7%)

TOTAL-Prof Contracts

53,876

5,000

(48,876)

(90.7%)

TOTAL Revenues

0.0%

483 483

256,433 256,433

232,300 232,300

(24,133) (24,133)

(9.4%) (9.4%)

TOTAL-Services & Supplies

TOTAL Expenditures General Fund Net Cost

456

Community Center Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005305-61000 Salaries

39,568

100.0%

TOTAL-Salaries

39,568

100.0%

10005305-62100 Medicare

557

100.0%

10005305-62204 Benefits - Kaiser Medical

6,408

100.0%

10005305-62230 Benefits-Vision

100.0%

10005305-62240 Benefits-Life Insurance

156

100.0%

10005305-62250 Benefits-Dental

639

100.0%

10005305-62260 Benefits-EAP

100.0%

10005305-62600 Disability-Long Term

206

100.0%

10005305-62620 Disability-Short Term

159

100.0%

10005305-62680 PERS-ER

4,131

100.0%

10005305-62685 PERS- ER UAL

5,935

100.0%

10005305-62720 RHSA Plan

810

100.0%

10005305-62800 Workers Comp

1,086

100.0%

TOTAL-Benefits

20,203

100.0%

10005305-80010 Services - Info Tech

2,862

100.0%

10005305-80050 Services - Gen Liab ISF

10,100

100.0%

TOTAL-ISF Charges

12,962

100.0%

10005305-63120 Equipment Small Office & Tool

500

0.0%

10005305-63143 Communication-Phone

3,000

100.0%

10005305-63145 Internet & Broadband

3,500

1,000

(2,500)

(71.4%)

10005305-65210 Repair & Maintenance

100,000

60,000

(40,000)

(40.0%)

10005305-65222 Supplies-Janitorial Svs

21,000

0.0%

10005305-65310 Utility-Electric

112,145

100,000

(12,145)

(10.8%)

10005305-65320 Utility-Water and Sewer

16,065

37,000

20,935

130.3%

10005305-66210 Special Dept Expense

5,000

4,600

(400)

(8.0%)

10005305-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

258,210

227,500

(30,710)

(11.9%)

10005305-64000 Contract - Outside Services

40,000

100.0%

TOTAL-Prof Contracts

40,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

258,210 258,210

340,233 340,233

82,024 82,024

31.8% 31.8%

457

Miscellanous Community Services Recreation Buildings - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005315-61000 Salaries

5,681

100.0%

10005315-61300 Stipend Pay

100.0%

TOTAL-Salaries

5,778

100.0%

10005315-62100 Medicare

100.0%

10005315-62204 Benefits - Kaiser Medical

1,573

100.0%

10005315-62230 Benefits-Vision

100.0%

10005315-62240 Benefits-Life Insurance

100.0%

10005315-62250 Benefits-Dental

100.0%

10005315-62260 Benefits-EAP

100.0%

10005315-62600 Disability-Long Term

100.0%

10005315-62620 Disability-Short Term

100.0%

10005315-62680 PERS-ER

603

100.0%

10005315-62685 PERS- ER UAL

867

100.0%

10005315-62720 RHSA Plan

116

100.0%

10005315-62800 Workers Comp

156

100.0%

TOTAL-Benefits

3,579

100.0%

10005315-80010 Services - Info Tech

379

100.0%

10005315-80050 Services - Gen Liab ISF

1,300

100.0%

TOTAL-ISF Charges

1,679

100.0%

10005315-63120 Equipment Small Office & Tool

2,000

100.0%

10005315-63143 Communication-Phone

1,000

100.0%

10005315-63145 Internet & Broadband

2,000

100.0%

10005315-65210 Repair & Maintenance

60,000

100.0%

10005315-65222 Supplies-Janitorial Svs

7,000

100.0%

10005315-65310 Utility-Electric

25,000

100.0%

10005315-65320 Utility-Water and Sewer

30,000

100.0%

10005315-66210 Special Dept Expense

2,000

100.0%

TOTAL-Services & Supplies

129,000

100.0%

10005315-64000 Contract - Outside Services

30,000

100.0%

TOTAL-Prof Contracts

30,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

170,036 170,036

100.0% 100.0%

458

Community Services Senior Center - Hunter Drive Builiding Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005405-61000 Salaries

14,655

100.0%

10005405-61300 Stipend Pay

705

100.0%

TOTAL-Salaries

15,360

100.0%

10005405-62100 Medicare

204

100.0%

10005405-62204 Benefits - Kaiser Medical

7,120

100.0%

10005405-62230 Benefits-Vision

100.0%

10005405-62240 Benefits-Life Insurance

100.0%

10005405-62250 Benefits-Dental

237

100.0%

10005405-62260 Benefits-EAP

100.0%

10005405-62600 Disability-Long Term

100.0%

10005405-62620 Disability-Short Term

100.0%

10005405-62680 PERS-ER

1,604

100.0%

10005405-62685 PERS- ER UAL

2,304

100.0%

10005405-62720 RHSA Plan

300

100.0%

10005405-62800 Workers Comp

402

100.0%

TOTAL-Benefits

12,411

100.0%

10005405-80010 Services - Info Tech

1,052

100.0%

10005405-80050 Services - Gen Liab ISF

3,700

100.0%

TOTAL-ISF Charges

4,752

100.0%

10005405-63120 Equipment Small Office & Tool

10,000

2,000

(8,000)

(80.0%)

10005405-63145 Internet & Broadband

3,000

1,000

(2,000)

(66.7%)

10005405-63160 Software Lic. & Subscriptions

100

100.0%

10005405-63280 Maintenance-Janitorial

50,217

(50,217)

(100.0%)

10005405-65210 Repair & Maintenance

25,000

30,000

5,000

20.0%

10005405-65222 Supplies-Janitorial Svs

6,000

100.0%

10005405-65310 Utility-Electric

10,905

33,000

22,095

202.6%

10005405-65320 Utility-Water and Sewer

4,918

15,000

10,082

205.0%

10005405-66210 Special Dept Expense

4,000

600

(3,400)

(85.0%)

10005405-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

108,040

88,100

(19,940)

(18.5%)

10005405-64000 Contract - Outside Services

5,000

100.0%

TOTAL-Prof Contracts

5,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

108,040 108,040

125,623 125,623

17,583 17,583

16.3% 16.3%

459

Community Services Sport Center Building - Building Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005505-61000 Salaries

39,568

100.0%

10005505-61300 Stipend Pay

1,904

100.0%

TOTAL-Salaries

41,472

100.0%

10005505-62100 Medicare

552

100.0%

10005505-62204 Benefits - Kaiser Medical

19,224

100.0%

10005505-62230 Benefits-Vision

100.0%

10005505-62240 Benefits-Life Insurance

156

100.0%

10005505-62250 Benefits-Dental

639

100.0%

10005505-62260 Benefits-EAP

100.0%

10005505-62600 Disability-Long Term

216

100.0%

10005505-62620 Disability-Short Term

159

100.0%

10005505-62680 PERS-ER

4,330

100.0%

10005505-62685 PERS- ER UAL

6,221

100.0%

10005505-62720 RHSA Plan

810

100.0%

10005505-62800 Workers Comp

1,086

100.0%

TOTAL-Benefits

33,509

100.0%

10005505-80010 Services - Info Tech

2,862

100.0%

10005505-80050 Services - Gen Liab ISF

10,100

100.0%

TOTAL-ISF Charges

12,962

100.0%

10005505-63120 Equipment Small Office & Tool

4,000

2,000

(2,000)

(50.0%)

10005505-63145 Internet & Broadband

7,200

0.0%

10005505-63160 Software Lic. & Subscriptions

2,000

100.0%

10005505-63280 Maintenance-Janitorial

34,800

36,000

1,200

3.4%

10005505-65210 Repair & Maintenance

100,000

80,000

(20,000)

(20.0%)

10005505-65222 Supplies-Janitorial Svs

21,000

30,000

9,000

42.9%

10005505-65310 Utility-Electric

130,854

130,000

(854)

(0.7%)

10005505-65320 Utility-Water and Sewer

13,650

13,500

(150)

(1.1%)

10005505-66210 Special Dept Expense

6,000

600

(5,400)

(90.0%)

10005505-66213 Other Expense - Safety

400

100.0%

TOTAL-Services & Supplies

317,504

301,700

(15,804)

(5.0%)

10005505-64000 Contract - Outside Services

10,000

100.0%

TOTAL-Prof Contracts

10,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

317,504 317,504

399,643 399,643

82,139 82,139

25.9% 25.9%

460

Community Services Aquatics Pools Maintenance

Acct Number

Description

FY 25-26 Original Budget

FY 24-25 Actual

FY 26-27 Adopted Budget

$ Change

% Change

10005605-61000 Salaries

364

100.0%

10005605-61300 Stipend Pay

100.0%

TOTAL-Salaries

373

100.0%

10005605-62100 Medicare

100.0%

10005605-62204 Benefits - Kaiser Medical

117

100.0%

10005605-62240 Benefits-Life Insurance

100.0%

10005605-62250 Benefits-Dental

100.0%

10005605-62600 Disability-Long Term

100.0%

10005605-62620 Disability-Short Term

100.0%

10005605-62680 PERS-ER

100.0%

10005605-62685 PERS- ER UAL

100.0%

10005605-62720 RHSA Plan

100.0%

10005605-62800 Workers Comp

100.0%

TOTAL-Benefits

246

100.0%

10005605-63120 Equipment Small Office & Tool

5,000

1,000

(4,000)

(80.0%)

10005605-63143 Communication-Phone

1,000

100.0%

10005605-63145 Internet & Broadband

2,160

6,000

3,840

177.8%

10005605-63280 Maintenance-Janitorial

15,000

7,200

(7,800)

(52.0%)

10005605-65210 Repair & Maintenance

713

140,000

80,000

(60,000)

(42.9%)

10005605-65222 Supplies-Janitorial Svs

21,000

10,000

(11,000)

(52.4%)

10005605-65310 Utility-Electric

100,000

125,000

25,000

25.0%

10005605-65320 Utility-Water and Sewer

47,250

55,000

7,750

16.4%

10005605-66210 Special Dept Expense

10,000

9,000

(1,000)

(10.0%)

10005605-66213 Other Expense - Safety

1,000

100.0%

10005605-66240 Chemicals Aquatic

92,000

95,000

3,000

3.3%

713

432,410

390,200

(42,210)

(9.8%)

10005605-64000 Contract - Outside Services

20,000

100.0%

TOTAL-Prof Contracts

20,000

100.0%

TOTAL-Services & Supplies

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

713 713

432,410 432,410

410,819 410,819

(21,591) (21,591)

(5.0%) (5.0%)

461

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462

Authorized Position Summary by Department Department Administration Finance Human Resources Development Services Public Safety Information Systems Public Works Community Services Total Positions

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

9.00 17.00 7.00 23.00 108.00 4.00 63.00 15.00 246.00

0.00 2.00 (2.00) (5.00) 0.00 0.00 6.00 0.00 1.00

(2.00) 0.00 0.00 0.00 (1.00) 1.00 (2.00) (1.00) (5.00)

7.00 19.00 5.00 18.00 107.00 5.00 67.00 14.00 242.00

Detailed position classification and salary ranges may be found on the City's website at: http://www.rpcity.org/city_hall/departments/human_resources

463

Authorized Positions by Department FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

ADMINISTRATION City Manager Assistant City Manager City Clerk Administrative Assistant I/II Assistant City Clerk Management Analyst I/II Office Assistant Senior Analyst Total

1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 9.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 (1.00) (2.00)

1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 7.00

FINANCE Finance Director Accountant I/II Accounting Assistant Accounting Supervisor Accounting Technician l/ll ERP Business Analyst Finance Manager Payroll Analyst Purchasing Agent Senior Accountant Senior Accounting Technician Senior Analyst Total

1.00 2.00 1.00 2.00 5.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00 17.00

0.00 1.00 0.00 0.00 1.00 0.00 0.00 1.00 0.00 (1.00) 0.00 0.00 2.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1.00 3.00 1.00 2.00 6.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 19.00

HUMAN RESOURCES Human Resources Director Accounting Technician l/ll Human Resources Technician Senior Accounting Technician Senior Human Resources Analyst Total

1.00 1.00 3.00 1.00 1.00 7.00

0.00 (1.00) 0.00 (1.00) 0.00 (2.00)

0.00 0.00 0.00 0.00 0.00 0.00

1.00 0.00 3.00 0.00 1.00 5.00

INFORMATION SYSTEMS Information Operations Manager Information Systems Analyst Information Systems Technician Total

1.00 2.00 1.00 4.00

0.00 0.00 0.00 0.00

0.00 0.00 1.00 1.00

1.00 2.00 2.00 5.00

Department/Position

464

Authorized Positions by Department Department/Position PUBLIC SAFETY Director of Public Safety Administrative Assistant I/II Administrative Technician Civilian Fire Marshal Public Safety Communications Supervisor Community Engagement Coordinator Community Services Officer Crime Analyst Deputy Chief Fire Inspector Fire Permit Technician I/II Lieutenant Management Analyst I/II Property Technician Property and Records Supervisor Public Safety Dispatcher I/II Public Safety Officer Public Safety Records Clerk Sergeant Support Services Manager Total

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

1.00 1.00 0.00 1.00 2.00 1.00 3.00 1.00 2.00 1.00 1.00 5.00 1.00 2.00 1.00 10.00 58.00 4.00 12.00 1.00 108.00

0.00 (1.00) 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00)

1.00 0.00 1.00 1.00 2.00 1.00 3.00 0.00 2.00 1.00 1.00 5.00 1.00 2.00 1.00 10.00 58.00 4.00 12.00 1.00 107.00

465

Authorized Positions by Department Department/Position DEVELOPMENT SERVICES Director of Development Services Administrative Assistant I/II Assistant Planner Building Division Manager Building Inspector I/II Building Permit Technician I/II Code Compliance Officer I/II Code Compliance Program Manager Community Development Technician Deputy City Engineer Engineering Technician I/II GIS Technician I/II Homeless Services Coordinator Housing Manager Management Analyst I/II Office Assistant Planning Manager Senior Building Inspector Senior GIS Analyst Senior Planner Senior Public Works Inspector Total

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 23.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) (1.00) (1.00) 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 (1.00) (5.00)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 0.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 0.00 18.00

466

Authorized Positions by Department Department/Position PUBLIC WORKS Director of Public Works Administrative Assistant I/II Arborist Associate Engineer CIP Program Manager City Engineer Collection System Operator Collection System Supervisor Cross Connection Coordinator Custodian Deputy City Engineer Engineering Technician I/II Environmental and Sustainability Manager Environmental Coordinator Facilities Maintenance Supervisor Facilities Maintenance Worker I/II Facilities Maintenance Worker III Fleet Mechanic Fleet Services Supervisor GIS Technician I/II Instrumentation Technician Irrigation Maintenance Technician Landscape Maintenance Worker Maintenance Worker I/II Management Analyst Parks Maintenance Supervisor Parks Maintenance Worker Project Coordinator Project Manager Public Works Inspector I/II Public Works Ops Manager Gen Services Public Works Operations Manager Utilities Senior Public Works Analyst Senior GIS Analyst Senior Engineer Senior Public Works Inspector Streets Maintenance Supervisor Streets Maintenance Worker I/II Streets Maintenance Worker III Traffic and Streets Manager Utility Services Representative Water Distribution Operator I/II

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

1.00 3.00 1.00 1.00 1.00 0.00 4.00 1.00 1.00 2.00 0.00 0.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 0.00 1.00 1.00 6.00 2.00 1.00 1.00 3.00 1.00 2.00 1.00 1.00 1.00 1.00 0.00 1.00 0.00 1.00 5.00 1.00 0.00 2.00 2.00

0.00 0.00 0.00 (1.00) 0.00 1.00 0.00 0.00 0.00 0.00 1.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 (1.00) 0.00 0.00 0.00 0.00 1.00 0.00 1.00 0.00 0.00 0.00 1.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 0.00 0.00 0.00 0.00

1.00 3.00 1.00 0.00 1.00 1.00 4.00 1.00 1.00 2.00 1.00 1.00 1.00 0.00 1.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 6.00 2.00 1.00 1.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 5.00 1.00 1.00 2.00 2.00

467

Authorized Positions by Department FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

2.00 1.00 0.00 2.00 1.00 63.00

0.00 0.00 0.00 0.00 0.00 6.00

0.00 0.00 1.00 (1.00) 0.00 (2.00)

2.00 1.00 1.00 1.00 1.00 67.00

COMMUNITY SERVICES Director of Community Services Administrative Assistant I/II Animal Shelter Supervisor Animal Shelter Coordinator Animal Health Technician Community Services Program Coordinator Community Services Program Supervisor Management Analyst Member Services Specialist Performing Arts Center Manager Recreation Manager Technical Director Theatre Services Coordinator Total

1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 15.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) (1.00)

1.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 1.00 1.00 0.00 14.00

GRAND TOTAL

246.00

1.00

(5.00)

242.00

Department/Position PUBLIC WORKS CONT. Water Distribution Operator III Water Distribution Supervisor Water System Operator I/II Water System Operator III Water System Supervisor Total

1) Seasonal and part time employees' FTEs are based on projected hours to be worked which is budgetarily tied to cost rather than allocated position and can vary. City Manager is authorized to add and delete temporary part-time job classifications and administrative downgrades of regular permanent positions to existing lower level job classifications as needed to meet the needs of the City, so long as the changes do not exceed the limits of the adopted budget; therefore, the seasonal and part-time employees have been eliminated from the position count. Note: Position funding may be distributed between departments (general fund and restricted). All positions are listed in their "home" department.

468

Authorized Positions by Funding Source Funding Source/Position

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

10001020 (City Manager) Administrative Assistant I/II Assistant City Manager City Manager Senior Analyst Total

1.00 1.00 1.00 1.00 4.00

0.00 0.00 0.00 0.00 0.00

(1.00) 0.00 0.00 (1.00) (2.00)

0.00 1.00 1.00 0.00 2.00

10001030 (City Clerk) Assistant City Clerk City Clerk Office Assistant Total

1.00 1.00 1.00 3.00

0.00 0.00 0.00 0.00

1.00 1.00 1.00 3.00

10001040 (Economic Development) Senior Analyst Total

1.00 1.00

0.00 0.00

1.00 1.00

10001045 (Communications) Management Analyst I/II Total

1.00 1.00

0.00 0.00

1.00 1.00

10001300 (Finance) Accountant I/II Accounting Assistant Accounting Supervisor Accounting Technician I/II ERP Business Analyst Finance Director Finance Manager Payroll Analyst Purchasing Agent Senior Accountant Senior Accounting Technician Senior Analyst Total

1.60 0.10 1.70 3.20 1.00 1.00 1.00 0.00 1.00 0.80 0.10 1.00 12.50

1.40 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 (0.80) 0.00 0.00 1.60

0.00 0.00 0.00 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.10

3.00 0.10 1.70 3.30 1.00 1.00 1.00 1.00 1.00 0.00 0.10 1.00 14.20

10001305 (6250 State Farm) Custodian Total

0.00 0.00

0.20 0.20

10001700 (Human Resources) Human Resources Director Senior Human Resources Analyst Human Resources Technician Total

1.00 1.00 3.00 5.00

0.00 0.00 0.00 0.00

1.00 1.00 3.00 5.00

469

Authorized Positions by Funding Source FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

1.00 1.00 2.00

(1.00) (1.00) (2.00)

0.00 0.00 0.00

10002000 (Development Services) Administrative Assistant I/II Assistant Planner Building Division Manager Building Inspector I/II Building Permit Technician I/II Code Compliance Officer I/II Community Development Technician Deputy City Engineer Director of Development Services Engineering Technician I/II GIS Technician I/II Housing Manager Management Analyst I/II Office Assistant Planning Manager Senior Building Inspector Senior GIS Analyst Senior Planner Senior Public Works Inspector Total

1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 0.80 0.98 0.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20.28

0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 (0.98) (0.50) 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 (1.00) (4.48)

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.20

1.00 1.00 1.00 1.00 2.00 2.00 1.00 0.00 1.00 0.00 0.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 0.00 16.00

10002250 (Development Services Homelessness) Homeless Services Coordinator Total

1.00 1.00

0.00 0.00

1.00 1.00

10003110 (Public Safety Support Services) Administrative Assistant I/II Administrative Technician Community Services Officer Fire Permit Technician I/II Management Analyst I/II Property and Records Supervisor Property Technician Public Safety Records Clerk Support Services Manager Total

1.00 0.00 1.00 1.00 1.00 1.00 2.00 3.50 1.00 11.50

0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00

(1.00) 0.00 (1.00) 0.00 0.00 0.00 0.00 (0.50) 0.00 (2.50)

0.00 1.00 0.00 1.00 1.00 1.00 2.00 3.00 1.00 10.00

Funding Source/Position 10001710 (Payroll) Accounting Technician I/II Senior Accounting Technician Total

470

Authorized Positions by Funding Source FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

2.00 10.00 12.00

0.00 0.00 0.00

0.00 (1.00) (1.00)

2.00 9.00 11.00

10003200 (Police) Community Engagement Coordinator Community Services Officer Director of Public Safety Public Safety Deputy Chief Public Safety Lieutenant Public Safety Sergeant Public Safety Officer Total

1.00 0.00 0.50 1.00 3.50 8.28 34.50 48.78

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 1.00 0.00 0.00 (1.50) (0.28) (0.50) (1.28)

1.00 1.00 0.50 1.00 2.00 8.00 34.00 47.50

10003400 (Fire) Civilian Fire Marshal Director of Public Safety Fire Inspector Fire Lieutenant Fire Public Safety Officer Fire Sergeant Public Safety Deputy Chief Total

1.00 0.50 1.00 1.50 12.50 3.00 1.00 20.50

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 1.50 0.50 0.00 0.00 2.00

1.00 0.50 1.00 3.00 13.00 3.00 1.00 22.50

10004000 (Public Works) Administrative Assistant I/II Director of Public Works Project Coordinator Project Manager Public Works Inspector I/II Public Works Ops Manager Gen Services Senior Public Works Analyst Total

0.43 0.20 1.00 0.50 0.90 0.15 0.10 3.28

0.00 0.00 0.00 0.00 0.00 0.00 (0.10) (0.10)

(0.10) 0.05 (1.00) (0.50) (0.90) 0.00 0.00 (2.45)

0.33 0.25 0.00 0.00 0.00 0.15 0.00 0.73

10004100 (Building Maintenance) Administrative Assistant I/II Custodian Facilities Maintenance Worker I/II Facilities Maintenance Worker III Facilities Maintenance Supervisor Instrumentation Technician Public Works Ops Manager Gen Services Total

0.33 1.80 2.00 1.00 1.00 0.25 0.30 6.68

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 (1.80) 0.00 0.00 0.00 (0.05) 0.00 (1.85)

0.33 0.00 2.00 1.00 1.00 0.20 0.30 4.83

Funding Source/Position 10003120 (Public Safety Communications) Public Safety Communications Supervisor Public Safety Dispatcher I/II Total

471

Authorized Positions by Funding Source FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

0.95 0.95

0.00 0.00

(0.10) (0.10)

0.85 0.85

0.34 1.00 0.00 5.00 1.00 1.00 8.34

0.00 0.00 0.00 0.00 0.00 0.00 0.00

(0.04) 0.00 0.30 0.00 0.00 0.00 0.26

0.30 1.00 0.30 5.00 1.00 1.00 8.60

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.20 0.20 0.20 0.80 0.90 0.50 0.50 0.70 0.70 1.00 0.20 1.00 6.90

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.20 0.20 0.20 0.80 0.90 0.50 0.50 0.70 0.70 1.00 0.20 1.00 6.90

10004260 (Public Works Sustainability) Environmental and Sustainability Manager Total

1.00 1.00

0.00 0.00

1.00 1.00

10004605 (Public Works Annex Building) Custodian Total

0.00 0.00

0.04 0.04

10005000 (Community Services Admin) Director of Community Services Recreation Manager Administrative Assistant I/II Management Analyst I/II Community Services Supervisor Community Services Program Coordinator Member Services Specialist Total

0.06 0.12 0.17 0.06 0.22 0.28 0.34 1.25

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.06 0.12 0.17 0.06 0.22 0.28 0.34 1.25

Funding Source/Position 10004110 (Parks) Irrigation Maintenance Technician Total 10004120 (Streets) Administrative Assistant I/II Landscape Maintenance Worker Senior Public Works Analyst Streets Maintenance Worker I/II Streets Maintenance Worker III Streets Maintenance Supervisor Total 10004150 (Public Works Engineering) Administrative Assistant I/II City Engineer CIP Program Manager Deputy City Engineer Engineering Technician I/II GIS Technician I/II Project Coordinator Project Manager Public Works Inspector I/II Senior GIS Analyst Senior Public Works Analyst Senior Public Works Inspector Total

472

Authorized Positions by Funding Source FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

0.20 0.37 0.62 0.20 0.70 1.01 3.10

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.20 0.37 0.62 0.20 0.70 1.01 3.10

10005130 (Animal Services) Animal Shelter Supervisor Animal Shelter Coordinator Animal Health Technician Director of Community Services Management Analyst I/II Total

1.00 1.00 1.00 0.20 0.20 3.40

0.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 1.00 0.20 0.20 3.40

10005200 (Performing Arts Center) Director of Community Services Management Analyst I/II Performing Arts Center Manager Technical Director Theater Services Coordinator Total

0.28 0.28 1.00 1.00 1.00 3.56

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 (1.00) (1.00)

0.28 0.28 1.00 1.00 0.00 2.56

10005300 (Community Centers) Director of Community Services Recreation Manager Administrative Assistant I/II Management Analyst I/II Community Services Program Coordinator Total

0.05 0.10 0.21 0.05 0.21 0.62

0.00 0.00 0.00 0.00 0.00 0.00

0.05 0.10 0.21 0.05 0.21 0.62

10005305 (Community Center Building) Custodian Total

0.00 0.00

0.68 0.68

10005315 (Misc Recreation Buildings) Custodian Total

0.00 0.00

0.09 0.09

Funding Source/Position 10005100 (Program and Events) Director of Community Services Recreation Manager Administrative Assistant I/II Management Analyst I/II Community Services Supervisor Community Services Program Coordinator Total

473

Authorized Positions by Funding Source FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

0.02 0.04 0.02 0.08 0.16

0.00 0.00 0.00 0.00 0.00

0.02 0.04 0.02 0.08 0.16

10005405 (Senior Center Building) Custodian Total

0.00 0.00

0.25 0.25

10005500 (Sports Center) Director of Community Services Recreation Manager Management Analyst I/II Member Services Specialist Total

0.08 0.16 0.08 0.66 0.98

0.00 0.00 0.00 0.00 0.00

0.08 0.16 0.08 0.66 0.98

10005505 (Sports Center Building) Custodian Total

0.00 0.00

0.68 0.68

10005600 (Aquatics) Director of Community Services Recreation Manager Management Analyst I/II Total

0.11 0.21 0.11 0.43

0.00 0.00 0.00 0.00

0.11 0.21 0.11 0.43

21101050 (Information Technology ISF) Info Systems Operations Manager Info Systems Analyst Info Systems Techncian I/II Total

1.00 2.00 1.00 4.00

0.00 0.00 0.00 0.00

0.00 0.00 1.00 1.00

1.00 2.00 2.00 5.00

24404130 (Fleet Services ISF) Administrative Assistant I/II Fleet Mechanic Fleet Services Supervisor Management Analyst I/II Public Works Operations Manager Utilities Total

0.00 1.00 1.00 0.10 0.20 2.30

0.00 0.00 0.00 0.00 0.00 0.00

0.30 0.00 0.00 0.00 0.00 0.30

0.30 1.00 1.00 0.10 0.20 2.60

Funding Source/Position 10005400 (Senior Center) Director of Community Services Recreation Manager Management Analyst I/II Community Services Supervisor Total

474

Authorized Positions by Funding Source Funding Source/Position 34204710 (Sewer Utility Fund) Accountant Accounting Assistant Accounting Supervisor Accounting Technician I /II Administrative Assistant I/II CIP Program Manager City Engineer Collection System Operator I/II Collection System Supervisor Cross Connection Coordinator Custodian Deputy City Engineer Director of Development Services Director of Public Works Engineering Technician I/II Environmental Coordinator GIS Technician I/II Instrumentation Technician Management Analyst I/II Project Coordinator Project Manager Public Works Inspector I/II Public Works Operations Manager Utilities Senior Accountant Senior Accounting Technician Senior Engineer Senior Public Works Analyst Utilities Services Representative Total

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

0.20 0.45 0.15 0.90 0.55 0.50 0.00 4.00 1.00 0.40 0.10 0.00 0.05 0.20 0.01 0.25 0.25 0.25 0.35 0.00 0.50 0.05 0.30 0.10 0.45 0.50 0.20 1.00 12.71

0.00 0.00 0.00 0.45 0.00 0.00 0.40 0.00 0.00 (0.40) 0.00 0.10 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.10) 0.00 (0.50) 0.00 0.00 (0.01)

(0.20) 0.00 0.00 0.00 (0.05) (0.10) 0.00 0.00 0.00 0.00 (0.04) 0.00 (0.05) 0.05 0.00 (0.25) 0.00 0.15 0.00 0.25 (0.35) 0.10 0.00 0.00 0.00 0.00 0.00 0.00 (0.49)

0.00 0.45 0.15 1.35 0.50 0.40 0.40 4.00 1.00 0.00 0.06 0.10 0.00 0.25 0.05 0.00 0.25 0.40 0.35 0.25 0.15 0.15 0.30 0.00 0.45 0.00 0.20 1.00 12.21

475

Authorized Positions by Funding Source Funding Source/Position 34304720 (Water Utility Fund) Accountant Accounting Assistant Accounting Supervisor Accounting Technician I/II Administrative Assistant I/II CIP Program Manager City Engineer Cross Connection Coordinator Custodian Deputy City Engineer Director of Development Services Director of Public Works Engineering Technician I/II Environmental Coordinator GIS Technician I/II Instrumentation Technician Maintenance Worker I/II Management Analyst I/II Project Coordinator Project Manager Public Works Inspector I/II Public Works Operations Manager Utilities Senior Accountant Senior Accounting Technician Senior Engineer Senior Public Works Analyst Utilities Services Representative Water Distribution Operator I/II Water Distribution Operator III Water Distribution Supervisor Water System Operator I/II Water System Operator III Water System Supervisor Total 34404730 (Recycled Water Utility) Administrative Assistant I/II Cross Connection Coordinator Director of Public Works Environmental Coordinator Irrigation Maintenance Technician Management Analyst I/II Public Works Operations Manager Utilities Senior Public Works Analyst Total

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

0.20 0.45 0.15 0.90 0.65 0.50 0.00 0.30 0.10 0.00 0.15 0.20 0.01 0.25 0.25 0.50 1.00 0.35 0.00 0.50 0.05 0.30 0.10 0.45 0.50 0.30 1.00 2.00 2.00 1.00 0.00 2.00 1.00 17.16

(0.20) 0.00 0.00 0.00 0.00 0.00 0.40 0.40 0.00 0.10 0.00 0.00 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (0.10) 0.00 (0.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.14

0.00 0.00 0.00 0.45 (0.05) (0.10) 0.00 0.00 (0.10) 0.00 (0.15) 0.05 0.00 (0.25) 0.00 (0.10) 0.00 0.00 0.25 (0.35) 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 (1.00) 0.00 (0.25)

0.00 0.45 0.15 1.35 0.60 0.40 0.40 0.70 0.00 0.10 0.00 0.25 0.05 0.00 0.25 0.40 1.00 0.35 0.25 0.15 0.15 0.30 0.00 0.45 0.00 0.30 1.00 2.00 2.00 1.00 1.00 1.00 1.00 17.05

0.40 0.30 0.05 0.30 0.05 0.20 0.20 0.10 1.60

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

(0.30) 0.00 0.00 (0.30) 0.00 0.00 0.00 (0.10) (0.70)

0.10 0.30 0.05 0.00 0.05 0.20 0.20 0.00 0.90

476

Authorized Positions by Funding Source FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

1.00 1.00

0.00 0.00

1.00 1.00

43224200 (Measure M Parks) Landscape Maintenance Worker Total

0.80 0.80

0.00 0.00

0.80 0.80

43225300 (Measure M Parks) Community Services Program Coordinator Community Services Supervisor Total

0.50 1.00 1.50

0.00 0.00 0.00

0.50 1.00 1.50

43243400 (Measure H) Public Safety Officer Total

4.00 4.00

0.00 0.00

4.00 4.00

44204120 (Gas Tax) Associate Engineer Traffic and Streets Manager Total

0.50 0.00 0.50

(0.50) 0.50 (0.50)

0.00 0.00 0.00

0.00 0.50 0.50

46006000 (Casino MOU Pub Svcs) Administrative Assistant I/II Arborist Associate Engineer Code Compliance Program Manager Community Services Officer Crime Analyst Director of Public Works Environmental Coordinator Fire Public Safety Officer Landscape Maintenance Worker Maintenance Worker I/II Parks Maintenance Supervisor Parks Maintenance Worker I /II/III Project Manager Public Safety Dispatcher I/II Public Safety Records Clerk Public Safety Officer Public Safety Sergeant Public Works Ops Manager Gen Services Senior Public Works Analyst Traffic and Streets Manager Total

0.30 1.00 0.50 1.00 1.00 1.00 0.35 0.20 2.50 3.20 1.00 1.00 3.00 0.50 0.00 0.50 4.50 0.72 0.50 0.30 0.00 23.07

0.00 0.00 (0.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 (0.50) 0.00 0.00 0.00 0.00 0.00 0.00 0.50 0.50

0.04 0.00 0.00 0.00 0.00 (1.00) (0.15) (0.20) 0.50 0.00 (1.00) 0.00 0.00 0.00 1.00 0.50 (0.50) 0.28 0.00 (0.30) 0.00 (0.83)

0.34 1.00 0.00 1.00 1.00 0.00 0.20 0.00 3.00 3.20 0.00 1.00 4.00 0.00 1.00 1.00 4.00 1.00 0.50 0.00 0.50 22.74

Funding Source/Position 43153200 (Abandoned Vehicle Abatement) Community Services Officer Total

477

Authorized Positions by Funding Source Funding Source/Position 46556000 (JEPA Wilfred Ave Maint) Irrigation Maintenance Technician Landscape Maintenance Worker Maintenance Worker I/II Public Works Ops Manager Gen Services Total GRAND TOTAL

FY25/26 Council Adopted

FY25/26 Changes

Budget Changes

FY26/27 Adopted Budget

0.00 1.00 0.00 0.05 1.05

0.00 0.00 0.00 0.00 0.00

0.10 0.00 1.00 0.00 1.10

0.10 1.00 1.00 0.05 2.15

246.00

478

242.00

RESOLUTIONS & POLICIES A municipal budget book should include ﬁnancial policies and resolutions covering debt, investments, and fund balances. It must also detail the legal authority for spending.

Financial policies and resolutions •

Budget policies: These set the framework for budget preparation and can be part of a comprehensive ﬁnancial management policy or stand-alone.

•

Fund balance policy: This guides how much of a surplus or unappropriated balance is maintained.

•

Debt policy: This includes policies on managing and limiting debt.

•

Investment policy: This outlines the rules for how the municipality invests its funds

•

Legal authority: The budget must grant staff the legal authority to conduct daily operations and provides boundaries for spending oversight.

•

Approved budget document: The final, approved version of the budget.

479

RESOLUTION NO. 2026- 042 A RESOLUTION

OF THE CITY COUNCIL

ADOPTING

CITY OF ROHNERT PURSUANT

OF THE CITY OF ROHNERT

AN APPROPRIATION(

PARK

GAAN) LIMIT FOR THE

PARK FOR THE 2026- 27 FISCAL YEAR

TO ARTICLE XIII B OF THE CALIFORNIA

CONSTITUTION

WHEREAS, Article XIII B of the California Constitution, added by Proposition 4 1979) and subsequently amended by Proposition 98 ( November 1988) and

November

Proposition

111 ( June

1990),

provides for an annual appropriations limit for state and local

governments beginning with the 1980- 81 fiscal year, based on the 1978- 79 appropriations, as adjusted for the changes in the cost of living or per capita personal income, population, and other specified factors; and, WHEREAS,

implementing legislation, which became effective January 1, 1981, provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations

limit for the year pursuant to Article III B at a regularly scheduled

meeting or noticed special meeting; and, WHEREAS, Article XIII B of the California Constitution provides for certain revisions in the population and inflation factors used in the calculation of the appropriations limit and further provides for a recalculation of the appropriation limit data for the fiscal years 1987- 88 through 1990- 91; and,

WHEREAS, the appropriation limit for the City of Rohnert Park for the 2026- 27 fiscal year has been calculated to be $ 78, 701, 967 using such revisions and recalculations; and, WHEREAS,

Article

provides that documentation

XIII

B' s

implementing legislation,

used in the determination

Gov' t Code §§

of the appropriations

7900- 7914,

limit shall be

available to the public 15 days before such meeting. The City made the relevant documentation available for inspection by the public by posting a notice and calculation information on the City' s website, starting on May 11, 2026. Physical copies of the public notice was also made available at the City Clerk' s office and were posted at the City' s official posting places set by the Rohnert Park Municipal Code Chapter 1. 08. 010: City Hall, 130 Avram Avenue; Lobby of City Department of Public Safety Building, 500 City Center Drive; Lobby of City Community Center Building; 5401 Snyder Lane. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert

Park that it does hereby approve the total annual appropriations subject to limitation are 34, 715, 180 and

the

appropriations

limit is $ 78, 701, 967

for fiscal year 2026- 27. The City' s

methodology to calculate the appropriations limitation, consistent with the requirements of Article XIII B and Government

Code sections 7900- 7914 are attached hereto as Exhibit A, and

incorporated by reference.

BE IT FURTHER RESOLVED that the City Council of Rohnert Park hereby ( a) elects the change in the California Per Capita Income for calculating the inflation factor, and ( b) elects the change in the City of Rohnert Park' s population for calculating the population factor, necessary to determine the City' s appropriation limit.

480

DULY AND REGULARLY ADOPTED this 26th day of May, 2026. CITY OF ROHNERT PARK

aATTEST:

Ja kie Elwar ,

Ice Mayor

Elizabeth Machado, Assistant City Clerk

APPROVED

AS TO FORM:

allavi Vishwanath, Deputy City Attorney

Attachments:

ADAMS:

tie

Exhibit A

GUIDICE: AYES: (

t} L.ie )

RODRIGUEZ: NOES: (

)

tie_

ELWARD:

ABSENT: (

Resolution

2026- 042

Page 2 of 2

481

t )

fltie

ABSTAIN: (

SANBORN:

525 )

hlbsen+

Exhibit A

CITY OF ROHNERT PARK Article XIIIB Appropriations Limit (GANN) Calculation Fiscal Year 2026- 27

FY 2025- 26 Appropriations Limit, as Adopted

75,204, 937$

Adjustment Factors: Price Factor ( Population (

1.0495

0.9971

Total Adjustment Factors (

1.0465

Total Adjustments

3,497,030

FY 2026- 27 Appropriations Limit (Rounded)

78,701,967$

Appropriations Subject To Limitation Fiscal Year 2026-27 Proceeds of Taxes

34,715,180$

User Fees and Charges in Excess of Costs

Appropriations Subject to Limit

34,715,180$

FY 2026- 27 Appropriations Limit

78,701,967$

Less Appropriations Subject to the Limit

34,715,180

Under/( Over) Appropriations Limit

43,986,787$

1) The price factor may be based on 1) the change in per capita personal income for the State of California' s Department of Finance; or 2) the change in the assessed valuation due to new non- residential construction within the City. The inflation factor adopted by the City for the current year appropriation limit represents the change in per capita personal income.

The population factor may be based on the change in population of 1) the City or 2) the County of Sonoma, as provided by the State of California' s Department of Finance. The population factor adopted by the City for the current year appropriation limit represents the change in population of the City of Rohnert Park. 3)

The total adjustment factor is calculated by multiplying the population factor by the price factor.

482

CITY OF ROHNERT PARK 130 Avram Avenue Rohnert Park, California 94928 Telephone ( 707) 588- 2226

PUBLIC NOTICE

Appropriation Limit for the City of Rohnert Park for the 2026- 27 Fiscal Year Pursuant to Article XIII B of the California Constitution

NOTICE IS HEREBY GIVEN that the City of Rohnert Park has calculated its annual appropriation limit for the 2026- 27 fiscal year, as required by Article XIII B of the California Constitution, and in accordance with Proposition 111. Proposition 111 was approved by the voters in June 1990, and amended the factors used in the calculation of each year's limit. The factors to be used now are: a. Price Factor - At the City's option, either the change in California per capita income or increase in non-residential assessed valuation due to new construction. b. Population Factor - At the City's option, either the annual change in City or County population. The appropriations limit for the City of Rohnert Park for the fiscal year 2026- 27 is calculated to be $ 78,701,967. Documentation used in the calculation of the appropriations limit is available for public inspection Monday through Friday at the City Clerk’ s office, 130 Avram Avenue, Rohnert Park, CA 94928, between 8:00 A.M. and 5:00 P.M.

Betsy Howze Finance Director

Dated: May 11, 2026

483

484

485

486

RESOLUTION

NO. 2026- 053

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK ADOPTING THE FIVE- YEAR CAPITAL IMPROVEMENTS PROGRAM( CIP) FOR FISCAL YEARS 2026- 27 THROUGH 2030- 31 AND INCLUDING FISCAL YEAR 2026- 27 CIP PROJECTS AS INCLUDED IN THE CITY BUDGET FOR FISCAL YEAR 2026- 27

WHEREAS, the City' s Capital Improvement Program Committee, made up of various City departments, has assembled a slate of proposed capital improvement projects and associated costs covering the period between Fiscal Year 2026- 27 and Fiscal Year 2029- 30; and, WHEREAS, preparation and adoption of a Five- Year Capital Improvement Program is

categorically exempt from the California Environmental Quality Act, pursuant to the California Code of Regulations Title 14, Chapter 3, Section 15306 ( Class 6— Information Collection), and Section 15378; and,

WHEREAS, City staff reviewed the Five- Year Capital Improvement Program for Fiscal Years 2026- 27 through 2030- 31 and found it consistent with the Rohnert Park General Plan; and,

WHEREAS, on June 9, 2026, the City Council has extensively considered the Five- Year Capital Improvement Program for Fiscal Years 2026- 27 through 2030- 31, as incorporated in the

City Budget for Fiscal Year 2026- 27. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert Park that it does hereby determine, authorize and approve the following: Section

1. The above recitals are true and correct and material to this Resolution.

Section 2. The City of Rohnert Park Capital Improvement Projects for fiscal year 202627, as depicted in as Exhibit A to Resolution 2026- 052, are hereby approved and adopted as the capital improvement projects for FY 2026- 27. Section 3. The Finance Director or Designee is authorized to appropriate funds for

projects in the approved CIP for Fiscal Years 2026- 27, and make other administrative or accounting adjustments and corrections which are necessary to move capital and non-capital project funds to better align the City' s chart of accounts and which are in accordance with the Council' s direction and approval of the budget. This includes the creation of capital and non-

capital project accounts for the purpose of administrative tracking and including, but not limited to substitutions/ exchanges of non- General Fund funding sources. Section 4. The City Manager or designee is hereby authorized and directed to execute documents pertaining to the same for and on behalf of the City of Rohnert Park.

DULY AND REGULARLY ADOPTED this 9th day of June, 2026. CITY OF ROHNERT PARK

l, l.

milt'

487

acfib o

Mayor

ATTEST:

Sylvia Lopez Cuevas, City Clerk

APPROVED

AS TO FORM:

j(A Michelle M. Kenyon, City Attorney

ADAMS:

AtIC

GUIDICE: }

9 LRODRIGUEZ:

AYES: (

9- )

NOES: (

ELWARD:

ABSENT: E.))

Resolution

2026- 053

Page 2 of 2

488

Alt

SANBORN:) "

( ABSTAIN: ( ) ///

t''

489

490

491

492

493

494

495

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE: INVESTMENT POLICY

POLICY NO: 2.01.004

APPROVED BY: ☒ RESO NO: 2021-144

APPROVAL DATE: 12/14/2021

☐ MINUTE ORDER

EXHIBIT A CONTENTS I.

INTRODUCTION ..................................................................................................................... 1

II.

SCOPE ................................................................................................................................. 1

III.

PRUDENCE ........................................................................................................................... 1

IV.

OBJECTIVES .......................................................................................................................... 2

DELEGATION OF AUTHORITY .................................................................................................... 2

VI.

ETHICS AND CONFLICTS OF INTEREST ......................................................................................... 3

VII.

INTERNAL CONTROLS .............................................................................................................. 3

VIII.

AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS ................................. 4

IX.

AUTHORIZED INVESTMENTS ..................................................................................................... 5

PROHIBITED INVESTMENT VEHICLES AND PRACTICES ................................................................... 10

XI.

INVESTMENT POOLS/MUTUAL FUNDS ..................................................................................... 11

XII.

COLLATERALIZATION............................................................................................................. 11

XIII.

DELIVERY, SAFEKEEPING AND CUSTODY ................................................................................... 12

XIV.

MAXIMUM MATURITY.......................................................................................................... 12

XV.

RISK MANAGEMENT AND DIVERSIFICATION .............................................................................. 12

XVI.

REVIEW OF INVESTMENT PORTFOLIO ....................................................................................... 14

XVII.

PERFORMANCE EVALUATION ................................................................................................. 14

XVIII.

REPORTING ........................................................................................................................ 14

XIX.

REVIEW OF INVESTMENT POLICY ............................................................................................. 15

GLOSSARY OF INVESTMENT TERMS ........................................................................................................ 16

496

INTRODUCTION The purpose of this investment policy is to identify various policies and procedures that will foster a prudent and systematic investment program designed to seek the City of Rohnert Park objectives of safety, liquidity, and return on investment through a diversified investment portfolio. The City has a fiduciary responsibility to maximize the productive use of assets entrusted to its care and to invest and manage those public funds wisely and prudently. This policy also serves to organize and formalize the City’s investment-related activities, while complying with all applicable statutes governing the investment of public funds. This policy is written to incorporate industry best practices and recommendations from sources such as the Government Finance Officers Association (GFOA), California Municipal Treasurers Association (CMTA), California Debt and Investment Advisory Commission (CDIAC) and the Association of Public Treasurers (APT). This investment policy was endorsed and adopted by the City Council and is effective as of the 14th day of December, 2021, and replaces any previous versions.

II.

SCOPE This policy covers all funds and investment activities under the direct authority of the City, as set forth in the State Government Code, Sections 53600 et seq., with the following exceptions: 

 

Proceeds of debt issuance shall be invested in accordance with the City’s general investment philosophy as set forth in this policy; however, such proceeds are to be invested pursuant to the permitted investment provisions of their specific bond indentures. IRS Section 115 Trust funds for post-employment benefits such as retirement or medical benefits. Any other funds specifically exempted by the City Council.

POOLING OF FUNDS Except for cash in certain restricted and special funds, the City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping, and administration. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles. III.

PRUDENCE Pursuant to California Government Code, Section 53600.3, all persons authorized to make investment decisions on behalf of the City are trustees and therefore fiduciaries subject to the Prudent Investor Standard:

497

“…all governing bodies of local agencies or persons authorized to make investment decisions on behalf of those local agencies investing public funds pursuant to this chapter are trustees and therefore fiduciaries subject to the prudent investor standard. When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the Agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the Agency. Within the limitations of this section and considering individual investments as part of an overall strategy, investments may be acquired as authorized by law.” The Treasurer and other authorized persons responsible for managing City funds acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes provided that the Treasurer or other authorized persons acted in good faith. Deviations from expectations of a security’s credit or market risk should be reported to the governing body in a timely fashion and appropriate action should be taken to control adverse developments. IV.

OBJECTIVES The City’s overall investment program shall be designed and managed with a degree of professionalism worthy of the public trust. The overriding objectives of the program are to preserve principal, provide sufficient liquidity, and manage investment risks, while seeking a market-rate of return. 

 

SAFETY. Safety of principal is the foremost objective of the investment program. Investments will be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. To attain this objective, the City will diversify its investments by investing funds among a variety of securities with independent returns. LIQUIDITY. The investment portfolio will remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. RETURN ON INVESTMENTS. The investment portfolio will be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints for safety and liquidity needs.

DELEGATION OF AUTHORITY Authority to manage the City’s investment program is derived from California Government Code, Sections 41006 and 53600 et seq.

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The City Council is accountable for the management of the City’s funds, including the administration of this investment policy. Management responsibility for the cash management of the funds is hereby delegated to the Treasurer. The Treasurer will be responsible for all transactions undertaken and will establish a system of procedures and controls to regulate the activities of subordinate officials and employees. Such procedures will include explicit delegation of authority to persons responsible for investment transactions. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Treasurer. The City may engage the services of one or more external investment advisers, who are registered under the Investment Advisers Act of 1940, to assist in the management of the City’s investment portfolio in a manner consistent with the City’s objectives. External investment advisers may be granted discretion to purchase and sell investment securities in accordance with this investment policy. The City’s overall investment program shall be designed and managed with a degree of professionalism that is worthy of the public trust. The City recognizes that in a diversified portfolio, occasional measured losses may be inevitable and must be considered within the context of the overall portfolio’s return and the cash flow requirements of the City. VI.

ETHICS AND CONFLICTS OF INTEREST All participants in the investment process shall act as custodians of the public trust. Investment officials shall recognize that the investment portfolio is subject to public review and evaluation. Thus employees and officials involved in the investment process shall refrain from personal business activity that could create a conflict of interest or the appearance of a conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees and investment officials shall disclose to the City Manager any material interests in financial institutions with which they conduct business, and they shall further disclose any large personal financial/investment positions that could be related to the performance of the investment program. Employees and officers shall refrain from undertaking any personal investment transactions with the same individual with whom business is conducted on behalf of the City.

VII.

INTERNAL CONTROLS The Treasurer is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the entity are protected from loss, theft or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the

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cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. Periodically, as deemed appropriate by the City Council, an independent analysis by an external auditor shall be conducted to review internal controls, account activity and compliance with policies and procedures. VIII.

AUTHORIZED FINANCIAL INSTITUTIONS, DEPOSITORIES, AND BROKER/DEALERS To the extent practicable, the Treasurer shall endeavor to complete investment transactions using a competitive bid process whenever possible. The City’s Treasurer will determine which financial institutions are authorized to provide investment services to the City. It shall be the City’s policy to purchase securities only from authorized institutions and firms. The Treasurer shall maintain procedures for establishing a list of authorized broker/dealers and financial institutions which are approved for investment purposes that are selected through a process of due diligence as determined by the City. Due inquiry shall determine whether such authorized broker/dealers, and the individuals covering the City are reputable and trustworthy, knowledgeable and experienced in the investment of public funds and able to meet all of their financial obligations. These institutions may include "primary" dealers or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15c3-1 (uniform net capital rule). In accordance with Section 53601.5, institutions eligible to transact investment business with the City include:      

Institutions licensed by the state as a broker-dealer. Institutions that are members of a federally regulated securities exchange. Primary government dealers as designated by the Federal Reserve Bank and nonprimary government dealers. Nationally or state-chartered banks. The Federal Reserve Bank. Direct issuers of securities eligible for purchase.

Selection of financial institutions and broker/dealers authorized to engage in transactions will be at the sole discretion of the City, except where the City utilizes an external investment adviser in which case the City may rely on the adviser for selection. All financial institutions which desire to become qualified bidders for investment transactions (and which are not dealing only with the investment adviser) must supply the Treasurer with audited financials and a statement certifying that the institution has reviewed the California Government Code, Section 53600 et seq. and the City’s investment policy. The Treasurer will conduct an annual review of the financial condition and registrations of such qualified bidders.

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Public deposits will be made only in qualified public depositories as established by State law. Deposits will be insured by the Federal Deposit Insurance Corporation, or, to the extent the amount exceeds the insured maximum, will be collateralized in accordance with State law. Selection of broker/dealers used by an external investment adviser retained by the City will be at the sole discretion of the adviser. Where possible, transactions with broker/dealers shall be selected on a competitive basis and their bid or offering prices shall be recorded. If there is no other readily available competitive offering, best efforts will be made to document quotations for comparable or alternative securities. When purchasing original issue instrumentality securities, no competitive offerings will be required as all dealers in the selling group offer those securities at the same original issue price. IX.

AUTHORIZED INVESTMENTS The City’s investments are governed by California Government Code, Sections 53600 et seq. Within the investments permitted by the Code, the City seeks to further restrict eligible investments to the guidelines listed below. In the event a discrepancy is found between this policy and the Code, the more restrictive parameters will take precedence. Percentage holding limits and minimum credit requirements listed in this section apply at the time the security is purchased. Any investment currently held at the time the policy is adopted which does not meet the new policy guidelines can be held until maturity and shall be exempt from the current policy. At the time of the investment’s maturity or liquidation, such funds shall be reinvested only as provided in the current policy. An appropriate risk level shall be maintained by primarily purchasing securities that are of high quality, liquid, and marketable. The portfolio shall be diversified by security type and institution to avoid incurring unreasonable and avoidable risks regarding specific security types or individual issuers. 1. MUNICIPAL SECURITIES include obligations of the City, the State of California, and any local agency within the State of California, provided that:    

The securities are rated in a rating category of “A” or its equivalent or better by at least one nationally recognized statistical rating organization (“NRSRO”). No more than 5% of the portfolio may be invested in any single issuer. No more than 30% of the portfolio may be in Municipal Securities. The maximum maturity does not exceed five (5) years.

2. MUNICIPAL SECURITIES (REGISTERED TREASURY NOTES OR BONDS) of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a

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revenue-producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California.    

3. U.S. TREASURIES and other government obligations for which the full faith and credit of the United States are pledged for the payment of principal and interest. There are no limits on the dollar amount or percentage that the City may invest in U.S. Treasuries, provided that: 

The maximum maturity is five (5) years.

4. FEDERAL AGENCIES or United States Government-Sponsored Enterprise obligations, participations, or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government-sponsored enterprises. There are no limits on the dollar amount or percentage that the City may invest in Federal Agency or Government-Sponsored Enterprises (GSEs), provided that:   

No more than 30% of the portfolio may be invested in any single Agency/GSE issuer. The maximum maturity does not exceed five (5) years. The maximum percent of agency callable securities in the portfolio will be 20%.

5. BANKER’S ACCEPTANCES, provided that: 

  

They are issued by institutions which have short-term debt obligations rated “A1” or its equivalent or better by at least one NRSRO; or long-term debt obligations which are rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No more than 40% of the portfolio may be invested in Banker’s Acceptances. No more than 5% of the portfolio may be invested in any single issuer. The maximum maturity does not exceed 180 days.

6. COMMERCIAL PAPER, provided that the securities are issued by an entity that meets all of the following conditions in either paragraph (a) or (b) and other requirements specified below: a. SECURITIES issued by corporations: (i) A corporation organized and operating in the United States with assets more than $500 million.

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(ii) The securities are rated “A-1” or its equivalent or better by at least one NRSRO. (iii) If the issuer has other debt obligations, they must be rated in a rating category of “A” or its equivalent or better by at least one NRSRO. b. SECURITIES issued by other entities: (i) The issuer is organized within the United States as a special purpose corporation, trust, or limited liability company. (ii) The securities must have program-wide credit enhancements including, but not limited to, overcollateralization, letters of credit, or a surety bond. (iii) The securities are rated “A-1” or its equivalent or better by at least one NRSRO.    

No more than 10% of the outstanding commercial paper of any single issuer. No more than 25% of the City’s investment assets under management may be invested in Commercial Paper. No more than 5% of the portfolio may be invested in any single issuer. The maximum maturity does not exceed 270 days.

7. NEGOTIABLE CERTIFICATES OF DEPOSIT (NCDS), issued by a nationally or state-chartered bank, a savings association or a federal association, a state or federal credit union, or by a federally licensed or state-licensed branch of a foreign bank, provided that:  

  

The amount of the NCD insured up to the FDIC limit does not require any credit ratings. Any amount above the FDIC insured limit must be issued by institutions which have short-term debt obligations rated “A-1” or its equivalent or better by at least one NRSRO; or long-term obligations rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No more than 30% of the total portfolio may be invested in NCDs (combined with CDARS). No more than 5% of the portfolio may be invested in any single issuer. The maximum maturity does not exceed five (5) years.

8. FEDERALLY INSURED TIME DEPOSITS (Non-Negotiable Certificates of Deposit) in state or federally chartered banks, savings and loans, or credit unions, provided that:   

The amount per institution is limited to the maximum covered under federal insurance. No more than 20% of the portfolio will be invested in a combination of federally insured and collateralized time deposits. The maximum maturity does not exceed five (5) years.

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9. COLLATERALIZED TIME DEPOSITS (Non-Negotiable Certificates of Deposit) in state or federally chartered banks, savings and loans, or credit unions in excess of insured amounts which are fully collateralized with securities in accordance with California law, provided that:  

No more than 20% of the portfolio will be invested in a combination of federally insured and collateralized time deposits. The maximum maturity does not exceed five (5) years.

10. CERTIFICATE OF DEPOSIT PLACEMENT SERVICE (CDARS), provided that:  

No more than 30% of the total portfolio may be invested in a combination of Certificates of Deposit, including CDARS. The maximum maturity does not exceed five (5) years.

11. COLLATERALIZED BANK DEPOSITS. City’s deposits with financial institutions will be collateralized with pledged securities per California Government Code, Section 53651. There are no limits on the dollar amount or percentage that the City may invest in collateralized bank deposits. 12. REPURCHASE AGREEMENTS collateralized with securities authorized under California Government Code, maintained at a level of at least 102% of the market value of the Repurchase Agreement. There are no limits on the dollar amount or percentage that the City may invest, provided that:  



Securities used as collateral for Repurchase Agreements will be delivered to an acceptable third party custodian. Repurchase Agreements are subject to a Master Repurchase Agreement between the City and the provider of the repurchase agreement. The Master Repurchase Agreement will be substantially in the form developed by the Securities Industry and Financial Markets Association (SIFMA). The maximum maturity does not exceed one (1) year.

13. STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND (LAIF), provided that:  

The City may invest up to the maximum amount permitted by LAIF. LAIF’s investments in instruments prohibited by or not specified in the City’s policy do not exclude the investment in LAIF itself from the City’s list of allowable investments.

14. LOCAL GOVERNMENT INVESTMENT POOLS  

Sonoma County Investment Pool There is no issuer limitation for Local Government Investment Pools

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15. CORPORATE MEDIUM TERM NOTES (MTNS), provided that: 

   

The issuer is a corporation organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. The securities are rated in a rating category of “A” or its equivalent or better by at least one NRSRO. No more than 30% of the total portfolio may be invested in MTNs. No more than 5% of the portfolio may be invested in any single issuer. The maximum maturity does not exceed five (5) years.

16. ASSET-BACKED, MORTGAGE-BACKED, MORTGAGE PASS-THROUGH SECURITIES, AND COLLATERALIZED MORTGAGE OBLIGATIONS FROM ISSUERS NOT DEFINED IN SECTIONS 3 AND 4 OF THE AUTHORIZED INVESTMENTS SECTION OF THIS POLICY, provided that:    

The securities are rated in a rating category of “AA” or its equivalent or better by a NRSRO. No more than 20% of the total portfolio may be invested in these securities. No more than 5% of the portfolio may be invested in any single Asset-Backed or Commercial Mortgage security issuer. The maximum legal final maturity does not exceed five (5) years.

17. MUTUAL FUNDS AND MONEY MARKET MUTUAL FUNDS that are registered with the Securities and Exchange Commission under the Investment Company Act of 1940, provided that: a. MUTUAL FUNDS that invest in the securities and obligations as authorized under California Government Code, Section 53601 (a) to (k) and (m) to (q) inclusive and that meet either of the following criteria: (i) Attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or (ii) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience investing in the securities and obligations authorized by California Government Code, Section 53601 and with assets under management in excess of $500 million. 

No more than 10% of the total portfolio may be invested in shares of any one mutual fund.

b. MONEY MARKET MUTUAL FUNDS registered with the Securities and Exchange Commission under the Investment Company Act of 1940 and issued by diversified management companies and meet either of the following criteria:

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(i) Have attained the highest ranking or the highest letter and numerical rating provided by not less than two (2) NRSROs; or (ii) Have retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience managing money market mutual funds with assets under management in excess of $500 million. 

No more than 20% of the total portfolio may be invested in the shares of any one Money Market Mutual Fund.

c. No more than 20% of the total portfolio may be invested in these securities. 18. SUPRANATIONALS, provided that: 

    X.

Issues are US dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter-American Development Bank. The securities are rated in a rating category of “AA” or its equivalent or better by a NRSRO. No more than 30% of the total portfolio may be invested in these securities. No more than 5% of the portfolio may be invested in any single issuer. The maximum maturity does not exceed five (5) years.

PROHIBITED INVESTMENT VEHICLES AND PRACTICES   

    

State law notwithstanding, any investments not specifically described herein are prohibited, including, but not limited to futures and options. In accordance with Government Code, Section 53601.6, investment in inverse floaters, range notes, or mortgage derived interest-only strips is prohibited. Investment in any security that could result in a zero interest accrual if held to maturity is prohibited. Under a provision sunsetting on January 1, 2026, securities backed by the U.S. Government that could result in a zero- or negative-interest accrual if held to maturity are permitted. Trading securities for the sole purpose of speculating on the future direction of interest rates is prohibited. Purchasing or selling securities on margin is prohibited. The use of reverse repurchase agreements, securities lending or any other form of borrowing or leverage is prohibited. The purchase of foreign currency denominated securities is prohibited. Agencies that are not Qualified Institutional Buyers (QIB) as defined by the Securities and Exchange Commission are prohibited from purchasing Private Placement Securities. The SEC defines a QIB as having at least $100,000,000 in securities owned and invested.

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

XI.

The City recognizes that it has an equal obligation to be aware of the social and political impacts of its investments, and subsequently to act responsibly in making its financial decisions. In the event all general objectives mandated by state law and set forth in Section IV above are met and created equal, the City shall not knowingly make any investments in any institution, company, corporation, subsidiary or affiliate that practices or supports directly or indirectly through its actions discrimination on the basis of race, religion, color, creed, national or ethnic origin, age, sex, sexual preference, or physical disability.

INVESTMENT POOLS/MUTUAL FUNDS The City shall conduct a thorough investigation of any pool or mutual fund prior to making an investment, and on a continual basis thereafter. The Treasurer shall develop a questionnaire which will answer the following general questions:        

XII.

A description of eligible investment securities, and a written statement of investment policy and objectives. A description of interest calculations and how it is distributed, and how gains and losses are treated. A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited. A description of who may invest in the program, how often, what size deposit and withdrawal are allowed. A schedule for receiving statements and portfolio listings. Are reserves, retained earnings, etc. utilized by the pool/fund? A fee schedule, and when and how is it assessed. Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds?

COLLATERALIZATION CERTIFICATES OF DEPOSIT (CDS). The City shall require any commercial bank or savings and loan association to deposit eligible securities with an agency of a depository approved by the State Banking Department to secure any uninsured portion of a Non-Negotiable Certificate of Deposit. The value of eligible securities as defined pursuant to California Government Code, Section 53651, pledged against a Certificate of Deposit shall be equal to 150% of the face value of the CD if the securities are classified as mortgages and 110% of the face value of the CD for all other classes of security. COLLATERALIZATION OF BANK DEPOSITS. This is the process by which a bank or financial institution pledges securities, or other deposits for the purpose of securing repayment of deposited funds. The City shall require any bank or financial institution to comply with the collateralization criteria defined in California Government Code, Section 53651.

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REPURCHASE AGREEMENTS. The City requires that Repurchase Agreements be collateralized only by securities authorized in accordance with California Government Code: 

  XIII.

The securities which collateralize the repurchase agreement shall be priced at Market Value, including any Accrued Interest plus a margin. The Market Value of the securities that underlie a repurchase agreement shall be valued at 102% or greater of the funds borrowed against those securities. Financial institutions shall mark the value of the collateral to market at least monthly and increase or decrease the collateral to satisfy the ratio requirement described above. The City shall receive monthly statements of collateral.

DELIVERY, SAFEKEEPING AND CUSTODY DELIVERY-VERSUS-PAYMENT (DVP). All investment transactions shall be conducted on a delivery-versus-payment basis. SAFEKEEPING AND CUSTODY. To protect against potential losses due to failure of individual securities dealers, and to enhance access to securities, interest payments and maturity proceeds, all cash and securities in the City’s portfolio shall be held in safekeeping in the City’s name by a third party custodian, acting as agent for the City under the terms of a custody agreement executed by the bank and the City. All investment transactions will require a safekeeping receipt or acknowledgment generated from the trade. A monthly report will be received by the City from the custodian listing all securities held in safekeeping with current market data and other information. The only exceptions to the foregoing shall be depository accounts and securities purchases made with: (i) local government investment pools; (ii) time certificates of deposit, and, (iii) mutual funds and money market mutual funds, since these securities are not deliverable.

XIV.

MAXIMUM MATURITY To the extent possible, investments shall be matched with anticipated cash flow requirements and known future liabilities. The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.

XV.

RISK MANAGEMENT AND DIVERSIFICATION MITIGATING CREDIT RISK IN THE PORTFOLIO

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Credit risk is the risk that a security or a portfolio will lose some or all its value due to a real or perceived change in the ability of the issuer to repay its debt. The City will mitigate credit risk by adopting the following strategies: 

The diversification requirements included in the “Authorized Investments” section of this policy are designed to mitigate credit risk in the portfolio.



No more than 5% of the total portfolio may be deposited with or invested in securities issued by any single issuer unless otherwise specified in this policy.



The City may elect to sell a security prior to its maturity and record a capital gain or loss in order to manage the quality, liquidity or yield of the portfolio in response to market conditions or City’s risk preferences.



If a security owned by the City is downgraded to a level below the requirements of this policy, making the security ineligible for additional purchases, the following steps will be taken: 

Any actions taken related to the downgrade by the investment manager will be communicated to the Treasurer in a timely manner.



If a decision is made to retain the security, the credit situation will be monitored and reported to the City Council.

MITIGATING MARKET RISK IN THE PORTFOLIO Market risk is the risk that the portfolio value will fluctuate due to changes in the general level of interest rates. The City recognizes that, over time, longer-term portfolios have the potential to achieve higher returns. On the other hand, longer-term portfolios have higher volatility of return. The City will mitigate market risk by providing adequate liquidity for short-term cash needs, and by making longer-term investments only with funds that are not needed for current cash flow purposes. The City further recognizes that certain types of securities, including variable rate securities, securities with principal paydowns prior to maturity, and securities with embedded options, will affect the market risk profile of the portfolio differently in different interest rate environments. The City, therefore, adopts the following strategies to control and mitigate its exposure to market risk: 

The City will maintain a minimum of six months of budgeted operating expenditures in short term investments to provide sufficient liquidity for expected disbursements.



The maximum stated final maturity of individual securities in the portfolio will be five (5) years, except as otherwise stated in this policy.

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

XVI.

The duration of the portfolio will generally be approximately equal to the duration (typically, plus or minus 20%) of a Market Benchmark, an index selected by the City based on the City’s investment objectives, constraints and risk tolerances.

REVIEW OF INVESTMENT PORTFOLIO The Treasurer shall periodically, but no less than quarterly, review the portfolio to identify investments that do not comply with this investment policy and establish protocols for reporting major and critical incidences of noncompliance to the City Council.

XVII.

PERFORMANCE EVALUATION The investment portfolio shall be designed to attain a market-average rate of return throughout budgetary and economic cycles, taking into account the City’s risk constraints, the cash flow characteristics of the portfolio, and state and local laws, ordinances or resolutions that restrict investments. The Treasurer shall monitor and evaluate the portfolio’s performance relative to the chosen market benchmark(s), which will be included in the Treasurer’s quarterly report. The Treasurer shall select an appropriate, readily available index to use as a market benchmark.

XVIII. REPORTING MONTHLY REPORTS Monthly transaction reports will be submitted to the City Council in accordance with California Government Code Section 53607. QUARTERLY REPORTS Monthly reports may be supplemented with a detailed quarterly investment report to the City Council which provides disclosure of the City’s investment activities. These reports will disclose, at a minimum, the following information about the City’s portfolio: 1. An asset listing showing par value, cost and independent third-party fair market value of each security as of the date of the report, the source of the valuation, type of investment, issuer, maturity date and interest rate. 2. Transactions for the period. 3. A description of the funds, investments and programs (including lending programs) managed by contracted parties (i.e. LAIF; investment pools, outside money managers and securities lending agents) 4. A one-page summary report that shows:

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a. b. c. d. e.

Average maturity of the portfolio and modified duration of the portfolio; Maturity distribution of the portfolio; Percentage of the portfolio represented by each investment category; Average portfolio credit quality; and, Time-weighted total rate of return for the portfolio for the prior one month, three months, twelve months and since inception compared to the City’s market benchmark returns for the same periods;

5. A statement of compliance with investment policy, including a schedule of any transactions or holdings which do not comply with this policy or with the California Government Code, including a justification for their presence in the portfolio and a timetable for resolution. 6. A statement that the City has adequate funds to meet its cash flow requirements for the next three months. XIX.

REVIEW OF INVESTMENT POLICY The investment policy will be reviewed periodically to ensure its consistency with the overall objectives of preservation of principal, liquidity and return, and its relevance to current law and financial and economic trends. Any recommended modifications or amendments shall be presented by staff to the City Council for their consideration and adoption.

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GLOSSARY OF INVESTMENT TERMS AGENCIES. Shorthand market terminology for any obligation issued by a government-sponsored entity (GSE), or a federally related institution. Most obligations of GSEs are not guaranteed by the full faith and credit of the US government. Examples are: FFCB. The Federal Farm Credit Bank System provides credit and liquidity in the agricultural industry. FFCB issues discount notes and bonds. FHLB. The Federal Home Loan Bank provides credit and liquidity in the housing market. FHLB issues discount notes and bonds. FHLMC. Like FHLB, the Federal Home Loan Mortgage Corporation provides credit and liquidity in the housing market. FHLMC, also called “FreddieMac” issues discount notes, bonds and mortgage pass-through securities. FNMA. Like FHLB and FreddieMac, the Federal National Mortgage Association was established to provide credit and liquidity in the housing market. FNMA, also known as “FannieMae,” issues discount notes, bonds and mortgage pass-through securities. GNMA. The Government National Mortgage Association, known as “GinnieMae,” issues mortgage pass-through securities, which are guaranteed by the full faith and credit of the US Government. PEFCO. The Private Export Funding Corporation assists exporters. Obligations of PEFCO are not guaranteed by the full faith and credit of the US government. TVA. The Tennessee Valley Authority provides flood control and power and promotes development in portions of the Tennessee, Ohio, and Mississippi River valleys. TVA currently issues discount notes and bonds. ASSET BACKED SECURITIES. Securities supported by pools of installment loans or leases or by pools of revolving lines of credit. AVERAGE LIFE. In mortgage-related investments, including CMOs, the average time to expected receipt of principal payments, weighted by the amount of principal expected. BANKER’S ACCEPTANCE. A money market instrument created to facilitate international trade transactions. It is highly liquid and safe because the risk of the trade transaction is transferred to the bank which “accepts” the obligation to pay the investor. BENCHMARK. A comparison security or portfolio. A performance benchmark is a partial market index, which reflects the mix of securities allowed under a specific investment policy. BROKER. A broker brings buyers and sellers together for a transaction for which the broker receives a commission. A broker does not sell securities from their own position. CALLABLE. A callable security gives the issuer the option to call it from the investor prior to its maturity. The main cause of a call is a decline in interest rates. If interest rates decline, the issuer will likely call its current securities and reissue them at a lower rate of interest. CERTIFICATE OF DEPOSIT (CD). A time deposit with a specific maturity evidenced by a certificate. CERTIFICATE OF DEPOSIT ACCOUNT REGISTRY SYSTEM (CDARS). A private placement service that allows local agencies to purchase more than $250,000 in CDs from a single financial institution (must be a participating institution of CDARS) while still maintaining FDIC insurance coverage. CDARS is currently the only entity providing this service. CDARS facilitates the trading of deposits between the California institution and other participating institutions in amounts that are less than $250,000 each, so that FDIC coverage is maintained. COLLATERAL. Securities or cash pledged by a borrower to secure repayment of a loan or repurchase agreement. Also, securities pledged by a financial institution to secure deposits of public monies. COLLATERALIZED BANK DEPOSIT. A bank deposit that is collateralized at least 100% (principal plus interest to maturity). The deposit is collateralized using assets set aside by the issuer such as Treasury

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securities or other qualified collateral to secure the deposit in excess of the limit covered by the Federal Deposit Insurance Corporation. COLLATERALIZED MORTGAGE OBLIGATIONS (CMO). Classes of bonds that redistribute the cash flows of mortgage securities (and whole loans) to create securities that have different levels of prepayment risk, as compared to the underlying mortgage securities. COLLATERALIZED TIME DEPOSIT. Time deposits that are collateralized at least 100% (principal plus interest to maturity). These instruments are collateralized using assets set aside by the issuer such as Treasury securities or other qualified collateral to secure the deposit in excess of the limit covered by the Federal Deposit Insurance Corporation. COMMERCIAL PAPER. The short-term unsecured debt of corporations. COUPON. The rate of return at which interest is paid on a bond. CREDIT RISK. The risk that principal and/or interest on an investment will not be paid in a timely manner due to changes in the condition of the issuer. DEALER. A dealer acts as a principal in security transactions, selling securities from and buying securities for their own position. DEBENTURE. A bond secured only by the general credit of the issuer. DELIVERY VS. PAYMENT (DVP). A securities industry procedure whereby payment for a security must be made at the time the security is delivered to the purchaser’s agent. DERIVATIVE. Any security that has principal and/or interest payments which are subject to uncertainty (but not for reasons of default or credit risk) as to timing and/or amount, or any security which represents a component of another security which has been separated from other components (“Stripped” coupons and principal). A derivative is also defined as a financial instrument the value of which is totally or partially derived from the value of another instrument, interest rate, or index. DISCOUNT. The difference between the par value of a bond and the cost of the bond, when the cost is below par. Some short-term securities, such as T-bills and banker’s acceptances, are known as discount securities. They sell at a discount from par and return the par value to the investor at maturity without additional interest. Other securities, which have fixed coupons, trade at a discount when the coupon rate is lower than the current market rate for securities of that maturity and/or quality. DIVERSIFICATION. Dividing investment funds among a variety of investments to avoid excessive exposure to any one source of risk. DURATION. The weighted average time to maturity of a bond where the weights are the present values of the future cash flows. Duration measures the price sensitivity of a security to changes interest rates. FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC). The Federal Deposit Insurance Corporation (FDIC) is an independent federal agency insuring deposits in U.S. banks and thrifts in the event of bank failures. The FDIC was created in 1933 to maintain public confidence and encourage stability in the financial system through the promotion of sound banking practices. FEDERALLY INSURED TIME DEPOSIT. A time deposit is an interest-bearing bank deposit account that has a specified date of maturity, such as a certificate of deposit (CD). These deposits are limited to funds insured in accordance with FDIC insurance deposit limits. LEVERAGE. Borrowing funds in order to invest in securities that have the potential to pay earnings at a rate higher than the cost of borrowing. LIQUIDITY. The speed and ease with which an asset can be converted to cash. LOCAL AGENCY INVESTMENT FUND (LAIF). A voluntary investment fund open to government entities and certain non-profit organizations in California that is managed by the State Treasurer’s Office. LOCAL GOVERNMENT INVESTMENT POOL. Investment pools that range from the State Treasurer’s Office Local Agency Investment Fund (LAIF) to county pools, to Joint Powers Authorities (JPAs). These funds are not subject to the same SEC rules applicable to money market mutual funds.

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MAKE WHOLE CALL. A type of call provision on a bond that allows the issuer to pay off the remaining debt early. Unlike a call option, with a make whole call provision, the issuer makes a lump sum payment that equals the net present value (NPV) of future coupon payments that will not be paid because of the call. With this type of call, an investor is compensated, or "made whole." MARGIN. The difference between the market value of a security and the loan a broker makes using that security as collateral. MARKET RISK. The risk that the value of securities will fluctuate with changes in overall market conditions or interest rates. MARKET VALUE. The price at which a security can be traded. MATURITY. The final date upon which the principal of a security becomes due and payable. MEDIUM TERM NOTES. Unsecured, investment-grade senior debt securities of major corporations which are sold in relatively small amounts on either a continuous or an intermittent basis. MTNs are highly flexible debt instruments that can be structured to respond to market opportunities or to investor preferences. MODIFIED DURATION. The percent change in price for a 100-basis point change in yields. Modified duration is the best single measure of a portfolio’s or security’s exposure to market risk. MONEY MARKET. The market in which short-term debt instruments (T-bills, discount notes, commercial paper, and banker’s acceptances) are issued and traded. MONEY MARKET MUTUAL FUND. A mutual fund that invests exclusively in short-term securities. Examples of investments in money market funds are certificates of deposit and U.S. Treasury securities. Money market funds attempt to keep their net asset values at $1 per share. MORTGAGE PASS-THROUGH SECURITIES. A securitized participation in the interest and principal cash flows from a specified pool of mortgages. Principal and interest payments made on the mortgages are passed through to the holder of the security. MUNICIPAL SECURITIES. Securities issued by state and local agencies to finance capital and operating expenses. MUTUAL FUND. An entity which pools the funds of investors and invests those funds in a set of securities which is specifically defined in the fund’s prospectus. Mutual funds can be invested in various types of domestic and/or international stocks, bonds, and money market instruments, as set forth in the individual fund’s prospectus. For most large, institutional investors, the costs associated with investing in mutual funds are higher than the investor can obtain through an individually managed portfolio. NATIONALLY RECOGNIZED STATISTICAL RATING ORGANIZATION (NRSRO). A credit rating agency that the Securities and Exchange Commission in the United States uses for regulatory purposes. Credit rating agencies provide assessments of an investment's risk. The issuers of investments, especially debt securities, pay credit rating agencies to provide them with ratings. The three most prominent NRSROs are Fitch, S&P, and Moody's. NEGOTIABLE CERTIFICATE OF DEPOSIT (CD). A short-term debt instrument that pays interest and is issued by a bank, savings or federal association, state or federal credit union, or state-licensed branch of a foreign bank. Negotiable CDs are traded in a secondary market. PRIMARY DEALER. A financial institution (1) that is a trading counterparty with the Federal Reserve in its execution of market operations to carry out U.S. monetary policy, and (2) that participates for statistical reporting purposes in compiling data on activity in the U.S. Government securities market. PRUDENT PERSON (PRUDENT INVESTOR) RULE. A standard of responsibility which applies to fiduciaries. In California, the rule is stated as “Investments shall be managed with the care, skill, prudence and diligence, under the circumstances then prevailing, that a prudent person, acting in a like capacity and familiar with such matters, would use in the conduct of an enterprise of like character and with like aims to accomplish similar purposes.”

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REPURCHASE AGREEMENT. Short-term purchases of securities with a simultaneous agreement to sell the securities back at a higher price. From the seller’s point of view, the same transaction is a reverse repurchase agreement. SAFEKEEPING. A service to bank customers whereby securities are held by the bank in the customer’s name. SECURITIES AND EXCHANGE COMMISSION (SEC). The U.S. Securities and Exchange Commission (SEC) is an independent federal government agency responsible for protecting investors, maintaining fair and orderly functioning of securities markets and facilitating capital formation. It was created by Congress in 1934 as the first federal regulator of securities markets. The SEC promotes full public disclosure, protects investors against fraudulent and manipulative practices in the market, and monitors corporate takeover actions in the United States. SECURITIES AND EXCHANGE COMMISSION SEC) RULE 15C3-1. An SEC rule setting capital requirements for brokers and dealers. Under Rule 15c3-1, a broker or dealer must have sufficient liquidity in order to cover the most pressing obligations. This is defined as having a certain amount of liquidity as a percentage of the broker/dealer's total obligations. If the percentage falls below a certain point, the broker or dealer may not be allowed to take on new clients and may have restrictions placed on dealings with current client. STRUCTURED NOTE. A complex, fixed income instrument, which pays interest, based on a formula tied to other interest rates, commodities or indices. Examples include inverse floating rate notes which have coupons that increase when other interest rates are falling, and which fall when other interest rates are rising, and "dual index floaters," which pay interest based on the relationship between two other interest rates - for example, the yield on the ten-year Treasury note minus the Libor rate. Issuers of such notes lock in a reduced cost of borrowing by purchasing interest rate swap agreements. SUPRANATIONAL. A Supranational is a multi-national organization whereby member states transcend national boundaries or interests to share in the decision making to promote economic development in the member countries. TOTAL RATE OF RETURN. A measure of a portfolio’s performance over time. It is the internal rate of return, which equates the beginning value of the portfolio with the ending value; it includes interest earnings, realized and unrealized gains, and losses in the portfolio. U.S. TREASURY OBLIGATIONS. Securities issued by the U.S. Treasury and backed by the full faith and credit of the United States. Treasuries are considered to have no credit risk and are the benchmark for interest rates on all other securities in the US and overseas. The Treasury issues both discounted securities and fixed coupon notes and bonds. TREASURY BILLS. All securities issued with initial maturities of one year or less are issued as discounted instruments and are called Treasury bills. The Treasury currently issues three- and six-month Tbills at regular weekly auctions. It also issues “cash management” bills as needed to smooth out cash flows. TREASURY NOTES. All securities issued with initial maturities of two to ten years are called Treasury notes and pay interest semi-annually. TREASURY BONDS. All securities issued with initial maturities greater than ten years are called Treasury bonds. Like Treasury notes, they pay interest semi-annually. YIELD TO MATURITY. The annualized internal rate of return on an investment which equates the expected cash flows from the investment to its cost. REVISION HISTORY:

City of Rohnert Park Investment Policy for Idle Funds - Resolution 2006-105 … Effective 04.25.2006

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

CO-SPONSORSHIPS AND FEE WAIVERS

2.06.004

APPROVED BY:

APPROVAL DATE:

RESO NO: 2023-030 4/25/2023

1. PURPOSE The City of Rohnert Park receives requests from non-profit organizations and service clubs to cosponsor activities and/ or to waive rental fees for City facilities, special event fees for events held on City property, and waive temporary use permit fees for events held on private property. Examples include sporting events, school events, festivals, toy drives, community events, lunches and dinners. Recognizing the value of partnering with other organizations to provide services of benefit to the community, while still upholding its fiscal responsibilities, the City has established this policy on when fees may be waived or co-sponsorships approved.

DEFINITIONS 1. Fee Waiver – Full or partial release from the requirement of payment for certain fees for use of City facility or park. Fee waivers are available for activities that span no more than two days. 2. Co-Sponsorship – Joint sponsorship of a program, event, or activity that the City determines to have significant value to the City of Rohnert Park residents. Co-sponsored activities may be one-time or ongoing.

3. POLICY Organizations eligible for fee waivers and co-sponsorships include: 1. Government agencies whose use is consistent with its normal functions, including public schools in Rohnert Park not managed by the Cotati-Rohnert Park School District. Any requests from schools managed by the Cotati-Rohnert Park Unified School District shall follow any Use Agreement with the School District. 2. Professional organizations/ associations that provide professional development, training or certifications for City staff. 3. Local nonprofit organizations, an organization that has been conferred eligible for nonprofit status by the Internal Revenue Service under United States Internal Revenue Code Section 501(c)(3), 501(c)(4), or 501(c)(6), and maintains an office or provides services within the City of Rohnert Park. 4. Fees may be waived, or co-sponsorships approved, by the City Manager or his/ her designee, based on the following criteria: a. The program or events is of significant value to the community ( City of Rohnert Park and/ or Sonoma County) and is open to the public. Page 1 of 4

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

CO-SPONSORSHIPS AND FEE WAIVERS

2.06.004

APPROVED BY:

APPROVAL DATE:

RESO NO: 2023-030 4/25/2023

b. The waiver/ co-sponsorship will not be detrimental to the City’s financial situation. c. There is no conflict of interest or perception of a significant conflict of interest for the City. d. The proposed event or program shall not have a significant impact on City facilities or other City activities, and any minor impacts shall be mitigated by the applicant. e. The following events are eligible for future fee waivers based on their history of events in Rohnert Park, subject to the limit of “e” above: Fishing Derby at Roberts Lake Child Parent Institute Day Camp Rotary Club Toy Drive Local Non-Competitive Youth Sports Organization League Events ( eg Opening Day; End of Season Tournament) f. The following events are eligible for future co-sponsorships based on their history of events in Rohnert Park: Project Grad – Board Meetings and Grad Night Event Rohnert Park Chamber of Commerce Holiday Lights Council on Aging Senior Games – Pickleball Tournament Fun After 50 – Senior Center Activity Group Sonoma County Registrar of Voters – Election Centers Activities which are ineligible for waivers and co-sponsorship include those which: i. ii. iii. iv. v. vi. vii.

Enhance private businesses or generate profit for a business, even if some proceeds are donated to non-profits Are held on behalf of, in support of, or in opposition to any political candidate or ballot measure or advocate a political position Advocate or promote the sale or use of tobacco, alcohol, controlled substances, firearms or other weapons Promote adult-oriented businesses or include pornography Solicit criminal activity Are held on private property Are held at the Performing Arts Center, unless part of “f” or “g” above.

Religious organizations with the required IRS status for charitable or social welfare organizations may apply if the proposed event neither promotes religious messages nor advocates for or promotes religious beliefs. Page 2 of 4

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

CO-SPONSORSHIPS AND FEE WAIVERS

2.06.004

APPROVED BY:

APPROVAL DATE:

RESO NO: 2023-030 4/25/2023

Co-sponsorship or fee waivers granted by the City are not intended to create public forums for general speech and/ or public expression. Availability of a non-profit or other reduced rate shall not affect eligibility for a fee waiver or sponsorship.

4. ADMINISTRATION OF POLICY All applicants must follow the requirements in the City’s standard use agreement. The event or program will comply with the City’s non-discrimination policy and all other applicable City policies. Applications for fee waivers or co-sponsorships must be submitted at the time a facility is reserved and must include all required information no less than 60 days in advance of the event. Security deposits will be refunded if a fee waiver application is denied. The City reserves the right to access all activities at any time to ensure all rules, regulations, conditions of use, City and health and safety laws are not violated. Co-sponsorships and fee waivers can be revoked at any time, effective immediately, if the recipient agency or organization fails to comply with this policy or any other local, State or Federal regulation. Upon agreeing to a fee-waiver for an event, program or project, the City will: a. Waive hourly rental fees for City facility or park use in an amount not to exceed $ 1,000 per event, per year; b. Provide City’s name, logo, or other imagery on sponsor recognition materials for in-kind sponsorship Upon agreeing to co-sponsor for an event, program or project, the City will waive all fees associated with City facility or parks use, and may provide some or all of the following: a. City staff assistance with planning, organizing, and/ or conducting of the activity; b. Use of the City’s name, logo, or other imagery on promotional materials; c. Use of City resources including equipment and supplies, which may be at additional cost; d. Assistance with the promotion of the activity via the City’s website, social media channels, Rohnert Park Cable Television, Recreation Activity Guide, email lists, digital billboards, or other sources; e. Display space for promotional materials at City facilities. Applicants denied a fee waiver or co-sponsorship may deliver a written appeal for consideration by the City Manager or other members of the City’s Executive team as designated by the City Page 3 of 4

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

CO-SPONSORSHIPS AND FEE WAIVERS

2.06.004

APPROVED BY:

APPROVAL DATE:

RESO NO: 2023-030 4/25/2023

Manager within one week of the denial, along with the application for facility use, fee waiver, and any supporting documentation. The decision then made by the City Manager shall be final. Staff shall provide annual reports to the City Manager regarding fee waivers and co-sponsorships approved or implemented during the past fiscal year. The City Manager shall provide the report to City Council no later than sixty (60) days following the close of the fiscal year.

REVISION HISTORY: 04/25/2023 RESOLUTION NO. 2023-030 AMENDING THE CITY OF ROHNERT PARK COSPONSORSHIP AND FEE WAIVERS POLICY NUMBER 2.06.004 12/11/2018 RESOLUTION NO. 2018- 157, ADOPTING THE AMENDED CO-SPONSORSHIPS AND FEE WAIVERS POLICY 8/22/2017 ADOPT BY MINUTE ORDER POLICY NO. 2.06.004, RESCINDING RESOLUTION NO. 2011-26 7/26/2011 RESOLUTION NO. 2011- 66 ADOPTING A FEE WAIVER AND CO-SPONSORSHIP POLICY NO. 490.13

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531

RESOLUTION

NO.

2023- 030

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK AMENDING

THE CITY OF ROHNERT

PARK CO- SPONSORSHIP

AND FEE

WAIVERS POLICY NUMBER 2. 06. 004

WHEREAS, the City of Rohnert Park routinely receives requests from various nonprofit organizations to co-sponsor various activities, or to waive temporary use permit fees and/ or rental fees for the use of City facilities; and WHEREAS, the City Council of the City of Rohnert Park recognizes the value of

partnering with other organizations to provide additional services of benefit to the community, while still upholding its fiscal responsibilities; and WHEREAS, the City Council approved an amended Co- Sponsorships and Fee Waivers Policy in December, 2018; and WHEREAS, the City desires to amend the policy to define the difference between a CoSponsorship and a Fee Waiver and clarify the City' s role in each; and WHEREAS, the City desires to include certain organization' s events as eligible for a fee waiver or co- sponsorship in perpetuity based on the history of hosting events in the City. WHEREAS, the City Council now desires to adopt the revised Co- Sponsorships and Fee Waivers Policy.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert Park that it does hereby adopt the attached Co- Sponsorships and Fee Waivers Policy attached hereto as Exhibit" A."

DULY AND REGULARLY ADOPTED this 25th day of April, 2023. CITY OF ROHNERT PARK

z, Ma o ATTEST:

Elizabeth Machado,

ssistant City Clerk

Attachment: Exhibit A ELWARD:

ALie,

GIUDICE:

AYES: (

tie

SANBORN:

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NOES: (

14% 4e)

HOLLINGSWORTH ADAMS: A.. ie_ RODRIGUEZ: tAi..4 C )

ABSENT: (

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ABSTAIN: (

)

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

WATER OPERATING RESERVE AND WATER RATE STABILIZATION RESERVE

7.02.002

181 RESOLUTION 2020-008

JANUARY 14, 2020

PURPOSE

The purpose of this policy is to establish a Water Operating Reserve and a Water Rate Stabilization Reserve. This policy will guide decisions relating to the size and use of these funds.

POLICY

To provide working capital and improved cash flows for unplanned operating and maintenance expenditures, the City establishes the following Water Operating Reserve: 1. The Water Operating Reserve balance target is established at 50% of annual operating and maintenance costs, including debt service, for the water system. 2. City may assign retained earnings from the Water Operating Fund into the Water Operating Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Water Operating Fund retained earnings, after the payment of debt service and on-going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. 4. Allowable uses of the Water Operating Reserve are as follows: a. Unplanned operating and maintenance expenditures for the water system. 5. The Water Operating Reserve may fluctuate above and below the 50% of annual operating and maintenance costs, including debt service, for the water system target balance in order to facilitate the allowable uses described above. 6. Once the Water Operating Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will be used to fund the Water Rate Stabilization Reserve. To help bolster financial stability during drought or other emergency purposes and reduce the utility's financial risk, the City establishes the following Water Rate Stabilization Reserve: 1. The Water Rate Stabilization Reserve balance target is $1.5 million. 2. City may assign retained earnings from the Water Operating Fund into the Water Rate Stabilization Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Water Operating Fund unassigned fund balance, after the payment of debt service and on-going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. 4. Allowable uses of the Water Rate Stabilization Reserve are as follows:

535

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITI,E:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

WATER OPERATING RESERVE AND WATER RATE STABILIZATION RESERVE

7.02.002

igi RESOLUTION 2020-008

JANUARY 14, 2020

a. reduce any financial deficit created by water revenue shortage conditions, or b. reduce the financial impact of extended damage to facilities or accessory objects (appurtenances) from natural disasters or declared emergency events. 5. The Water Rate Stabilization Reserve may fluctuate above and below the $1.5 million target balance in order to facilitate the allowable uses described above. 6. Once the Water Rate Stabilization Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will remain in Water Operating Fund balance.

3. BACKGROUND

The establishment of a Water Operating Reserve and a Water Rate Stabilization Reserve was recommended in the Water Rate Study prepared for the City.

REVISION HISTORY,

536

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DA TE:

SEWER OPERATING RESERVE AND SEWER RA TE STABILIZATION RESERVE

7.03.001

181 RESOLUTION 2020-008

JANUARY 14, 2020

PURPOSE

The purpose of this policy is to establish a Sewer Operating Reserve and a Sewer Rate Stabilization Reserve. This policy will guide decisions relating to the size and use of these Reserves.

POLICY

To provide working capital and improved cash flows for unplanned operating and maintenance expenditures, the City establishes the following Sewer Operating Reserve: 1. The Sewer Operating Reserve balance target is established at 50% of annual operating and maintenance costs, including debt service, for the sewer system. 2. City may assign retained earnings from the Sewer Operating Fund into the Sewer Operating Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Sewer Operating Fund retained earnings, after the payment of debt service and on-going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures. 4. Allowable uses of the Sewer Operating Reserve are as follows: a. Unplanned operating and maintenance expenditures for the sewer system. 5. The Sewer Operating Reserve may fluctuate above and below the 50% of annual operating and maintenance costs, including debt service, for the sewer system target balance in order to facilitate the allowable uses described above. 6. Once the Sewer Operating Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will be used to fund the Sewer Rate Stabilization Reserve. To help bolster financial stability during drought or other emergency purposes and reduce the utility's financial risk, the City establishes the following Sewer Rate Stabilization Reserve: 1. The Sewer Rate Stabilization Reserve balance target is $1.S million. 2. City may assign retained earnings from the Sewer Operating Fund into the Sewer Rate Stabilization Reserve until the target is met. 3. City Manager, or designee, may authorize assignment of any Sewer Operating Fund unassigned fund balance, after the payment of debt service and on-going capital costs, into the reserve account. Assignment must be consistent with budget policies and procedures.

537

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

SEWER OPERATING RESER VE AND SEWER RATE STABILIZATION RESERVE

7.03.001

181 RESOLUTION 2020-008

JANUARY 14, 2020

4. Allowable uses of the Sewer Rate Stabilization Reserve are as follows: a. reduce any financial deficit created by sewer revenue shortage conditions, or b. reduce the financial impact of extended damage to facilities or accessory objects (appurtenances) from natural disasters or declared emergency events. 5. The Sewer Rate Stabilization Reserve may fluctuate above and below the $1.5 million target balance in order to facilitate the allowable uses described above. 6. Once the Sewer Rate Stabilization Reserve is fully funded, any unassigned fund balance not used to pay for operational expenses will remain in Sewer Operating Fund balance.

3. BACKGROUND

The establishment of a Sewer Operating Reserve and a Sewer Rate Stabilization Reserve was recommended in the Sewer Rate Study prepared for the City.

REVISION HISTORY,

538

RESOLUTION NO. 2020- 008 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK

APPROVING CITY COUNCIL POLICY TO ESTABLISH WATER OPERATING

RESERVE AND WATER RATE STABILIZATION RESERVE AND APPROVING CITY COUNCIL POLICY TO ESTABLISH SEWER OPERATING RESERVE AND SEWER RATE STABILIZATION RESERVE

WHEREAS, The Reed Group, Inc. prepared the Water and Sewer Rate Studies that recommended establishing and maintaining financial reserves; and WHEREAS; on July 11, 2017 the City Council accepted the Final Water Rate Study Report and on July 25, 2017 approved Ordinance No. 907 to increase Water Service Rates; and WHEREAS, on April 24, 2018 the City Council accepted the Final Sewer Rate Study Report and adopted Resolution 2018- 060 to adopt new sewer service rates; and

WHEREAS, the Water and Sewer Rate Studies recommended establishing and maintaining financial reserves.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert

Park that it does hereby authorize and approve the establishment and maintenance of the Water Operating Reserve, Water Rate Stabilization Reserve, Sewer Operating Reserve, and Sewer Rate Stabilization Reserve; and

BE IT FURTHER RESOLVED by the City Council of the City of Rohnert Park that it does hereby authorize and approve the City Council Policy: Water Operating Reserve and Water Rate Stabilization Reserve, attached as Exhibit A;

BE IT FURTHER RESOLVED by the City Council of the City of Rohnert Park that it does hereby authorize and approve the City Council Policy: Sewer Operating Reserve and Sewer Rate Stabilization Reserve, attached as Exhibit B;

BE IT FURTHER RESOLVED that the City Manager is hereby authorized and directed to execute documents and take related action pertaining to same for and on behalf of the City of Rohnert Park. DULY AND REGULARLY ADOPTED this 14 day of January, 2020. CITY OF ROHNE

PARK

JosepVr. Callinan, Mayor ATTEST:

Sylvia Lopez Cuevas, Assistant City Clerk Attachments: Exhibit A and Exhibit B

ADAMS:

STAFFORD:

BELFORTE. AYES: (

NOES: (

MACKENZIE: ABSE

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ABSTAIN: (

CALLINAN: ZC)

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GLOSSARY Capital A s s e t : The City records capital assets at cost; new infrastructure projects over $100,000; building improvements over $25,000, and equipment o v e r $ 10,000 that are used in operations with an estimated useful life in excess of one year.

Adopted Budget: The annual City budget as approved by the City Council on or before June 30. Amended Budget: The adopted budget including changes made during the fiscal year.

CIP (Capital Improvement Plan): The five year financial plan for improving assets and integrating debt service and capital assets maintenance.

Appropriation: The legal authority to spend funds. Unless otherwise encumbered, appropriations lapse at the end of the fiscal year.

COPs (Certificates of Participation): A lending agreement s e c u r e d b y a lease on the acquired a s s e t o r other assets o f the City.

Assessed Valuation: A dollar value placed on real estate by counties as a basis for levying property taxes.

Debt Service: Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or certificates of participation (COPs).

Audit: Scrutiny of the City's accounts by an independent auditing firm to determine whether the City's financial statements are fairly presented in accordance with generally accepted accounting principles.

Debt Service Fund: A fund established to finance and account for the payment of interest and principal on all general obligation debt, other than that payable exclusively from special assessments and revenue debt issued for and serviced by a governmental enterprise.

Beginning Balance: Unencumbered re sources available in a fund from the prior fiscal year after payment of prior fiscal year expenditures. Bond: Capital raised by issuing a written promise to pay a specified sum of money, called the face value or principal amount, with interest at predetermined intervals.

Deficit: An excess of expenditures over revenues (resources). Department: An organizational unit comprised of divisions or functions. It is the basic unit of service responsibility encompassing a broad mandate of related activities.

Budget: A fiscal plan of financial operation listing an estimate of proposed expenditures and the proposed means of financing them. Business License Tax: A tax levied on persons or companies doing business in Rohnert Park, which must be annually.

Encumbrances: A legal obligation to pay funds for expenses yet to occur, such as when a purchase order has been issued but the related goods or services have not yet been received. They cease to be encumbrances when the obligations are paid or terminated.

CalPERS (California Public Employees' Retirement System): The retirement system, administered by the State of California, to which all permanent City employees belong.

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GLOSSARY Enterprise Fund: A type of fund established for the total costs of those governmental facilities and services which are operated in a manner similar to private enterprise. These programs are entirely or predominantly self supporting through user charges. May also be referred to as Proprietary Funds. Expenditure: The governmental funds.

actual

spending

GASB (Governmental Accounting Standards Board): The authoritative ac counting and financial reporting standard setting body for government entities. General Fund: The primary fund of the City used to account for all revenues and expenditures of the City that are not legally restricted as to use.

General Obligation Bond: Bonds backed by the full faith and credit of the City, used for various purposes and repaid by the regular revenue raising powers (generally property taxes) of the City.

Fiscal Year: A twelvemonth period of time to which a budget applies. In Rohnert Park, it is July 1 through June 30. FTE (Full-Time Equivalent): The percentage of fulltime an employee is assigned to work. Full time equals 100% or 40 hours per week. 1.0 equals one employee working 40 hours per week.

GFOA ( Government Finance Officers Association): A professional association of state, provincial, and local finance officers in the United States and Canada whose purpose is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and practices and promoting them through education, training, leadership.

Fund: An independent fiscal and accounting entity with a selfbalancing set of accounts, used to record all financial transactions related to the specific purpose for which the fund was created. Fund Balance: T h e difference between fund assets and fund liabilities.

Governmental Fund Types: Funds used to account for acquisitions and other uses of balances of expendable financial resources and related current liabilities, except for transactions and accounted for in proprietary and fiduciary funds. Under current GMP, there are five governmental types: general, special revenue, debt service, capital projects and permanent funds.

GAAP (Generally Accepted Accounting Principles): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. Gann Limit: State of California legislation that limits a City's appropriations growth rate to two factors: Changes in population, and either the change in California per capita income or the change in the local assessment roll due to non residential new construction.

Grant: Contributions or gifts of cash or other assets from another governmental entity or foundation to be used or expended for a specific purpose, activity, or facility. Infrastructure: The physical assets of the City (e.g., street, water, sewer, public buildings and parks).

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GLOSSARY Operating Budget: Annual appropriation of funds for ongoing program costs, including salaries and benefits, services, and supplies. This is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. Reserves and contingencies are also components of Rohnert Park's annual budget.

Intergovernmental Revenue: Funds received from federal, state and other local government sources in the form of grants, shared revenues and payments in lieu of taxes. Internal Service Fund: A fund used to account for the financing of goods or services provided by one department to other departments of a government.

Ordinance: A formal legislative enactment by the City Council, which has the full force and effect of law within City boundaries.

Long Term Debt: Debt with a maturity of more than one year after the date of issuance.

Other Financing Sources: Resources that are reported separately from revenue to avoid distorting revenue trends.

Mandated Programs: Mandated programs are those programs and services that the City required to provide by specific state and/or federal law

Other Financing Uses: Decrease in current financial resources that is reported separately from expenditures to avoid distorting expenditure trends. The use of the other financing uses category is limited to items so classified by GAAP.

Measures A: The City direct tax rate of 0.5%, which was approved by the voters on November 5, 2013. Measure A shall not expire, unless terminated by a unanimous vote of the City Council.

Proprietary Funds: Funds that focus on the determination of operating income, changes in net assets (cost recovery) financial position and cash flows. Enterprise and Internal Service Funds meet this criteria.

Modified Accrual Basis: The accrual basis of accounting adapted to the government fundtype measurement focus. Under it, revenues and other financial resource increments (e/g., bond proceeds) are recognized when they become susceptible to accrual, which is when they become both "measureable" and "available" to finance expenditures of the current period. All governmental funds, expendable trust funds and agency funds, are accounted for using the modified accrual basis of accounting.

Reimbursements: Reduction of General Fund (GF) expenditures paid for by a reimbursement from a Special Revenue Fund. Per GAAP, the expenditure is reported in the Special Revenue Fund, and the General Fund records a negative expenditure (reimbursement) to zero out the GF expenditure

Object Code: The account where a revenue or expenditure is recorded.

Special Revenue Fund: A revenue fund used to account for the proceeds of specific revenue sources (other than special assessments, or for major capital projects) that are legally restricted to expenditures for specified purposes.

Operational Expenses: A budget category which accounts for expenditures that are ordinarily consumed within a fiscal year.

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GLOSSARY Structural Deficit: The permanent financial gap that results when ongoing revenues do not match or keep pace with ongoing expenditures. TOT (Transient Occupancy Tax): A tax of 14% of gross room receipts imposed on travelers who stay in temporary lodging facilities within the City.

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INDEX OF FUNDS

Fund

Page

1999 Tax Allocation Bonds ................................................................... 2017 Sewer System Revenue Refunding Bonds .................................. 2018A Tax Allocation Bonds Refund .................................................... Abandoned Vehicle Abatement (AVA) Fund........................................ Affordable Housing Linkage Fee Fund ................................................. Alcoholic Beverage Sales Ordinance (ABSO) Fund............................... Asset Forfeiture – Federal ................................................................... Asset Forfeiture – State........................................................................ CalHome Housing Loans ……………………………………………… .................... California Disability Act Fee Fund ....................................................... Capital Improvement Projects Bond 3 ................................................ Casino Infrastructure Funding.............................................................. Casino Joint Exercise of Powers Agreement (JEPA) Fund ................... Casino Mitigation Fund ........................................................................ Casino Neighborhood Upgrade/Workforce Housing Fund.................. Casino Public Safety Building Contribution Fund ................................ Casino Supplemental Fund................................................................... Casino Tribe Charity Fund .................................................................... Casino Unified School District Fund .................................................... Community Facility District Bristol Fund ………………………………. .......... Community Facility District Southeast Fund ........................................ Community Facility District Redwood Crossings Fund ........................ Community Facility District SOMO Fund ............................................. Community Facility District Westside Fund ......................................... Community Centers Facility Fee Fund ................................................ Enhanced Local Fire Protection Tax Act (Measure H) ......................... Explorer Program ................................................................................ Federal Seized Assets Trust Fund ......................................................... Fleet Services - Internal Service Fund (ISF) ……………………………………… Gas Tax Highway Users Tax Account (HUTA) ...................................... Gas Tax Road Maintenance and Rehabilitation Act (SB1) .................. General Fund ........................................................................................ General Fund Infrastructure Funding ................................................. General Government Capital Improvement Projects (CIP) Fund ....... General Government Non-Capital Projects Fund ................................ General Liability/Risk Management Internal Services Fund (ISF) ....... General Plan Maintenance Fund ......................................................... Go Sonoma .......................................................................................... Golf Course Fund ................................................................................. Homekey {Homekey Plus & PIP} Fund .................................................

8710 8720 8730 4315 4225 4310 4330 4335 5710 4243 7130 7108 4655 4600 4607 4631 4601 4659 4658 4263 4261 4265 4264 4262 4510 4324 4235 5330 2440 4420 4425 1000 7109 7110 7111 2350 4112 4328 3100 4232

351 287 352 217 191 216 227 228 239 195 363 359 248 243 246 247 245 251 250 208 206 210 209 207 237 222 194 348 275 231 232 29 360 361 362 269 187 226 345 193

551

INDEX OF FUNDS (continued)

Fund

Page

Housing In-Lieu Fee Fund ..................................................................... Information Technology Internal Service Fund (ISF) .......................... Information Technology Replacement Fund ...................................... Measure M Fire Fund .......................................................................... Measure M - Parks .............................................................................. Measure M Traffic ............................................................................... Park In-Lieu Fee Fund .......................................................................... Per Acre Development Fee Fund ........................................................ Performing Arts Center (PAC) Facility Capital Reserve Fund .............. Public, Education, & Government (PEG)/DIVCA Fee Fund .................. Public Facilities Financing Fee Fund ..................................................... Public Facilities Financing Administration Fund .................................. Recycled Water Capital Preservation Fund ……………………………………. . Recycled Water Capital Improvement Projects ................................... Recycled Water Non-Capital Improvement Projects ........................... Recycled Water Utility Operations Fund ............................................. Redevelopment Agency Housing Program Fund ................................ Refuse Road Impact Fee Fund ............................................................. Rent Appeals Board Fund ..................................................................... Rohnert Park Foundation Fund ........................................................... Rohnert Park Foundation Toy Drive Donation Fund ........................... Senior Center Facility Reserve Fund ................................................... Sewer Capital Improvement Projects .................................................. Sewer Capital Preservation Fund ......................................................... Sewer Utility Operations Fund ............................................................. SOMO Additional Personnel Fee ......................................................... SOMO Climate Action Fee ................................................................... SOMO Pavement Maintenance/Repavement .................................... SOMO Public Service Fee .................................................................... SOMO Regional Traffic Fee ................................................................. Southeast Specific Plan Additional Personnel Fee ............................... Southeast Specific Plan Regional Traffic Fee ...................................... Southeast Specific Plan Valley House Mitigation Fee ......................... Spay and Neuter .................................................................................. Sports Center Capital Facility Reserve Fee .......................................... Spreckels Donation Fund ..................................................................... Spreckels Endowment Fund ................................................................. State Seized Assets Trust Fund ............................................................ Supplemental Law Enforcement Services (SLESF) Fund ...................... Successor Agency to the CDC ...............................................................

4230 2110 2120 4325 4322 4327 4248 4200 4520 4111 4250 4254 3445 7440 7441 3440 5720 4415 4290 4609 4610 4550 7420 3425 3420 4257 4256 4258 4259 4255 4276 4270 4273 4350 4530 4525 5561 5335 4320 5700

192 265 267 224 220 225 197 188 235 186 199 200 337 338 339 335 240 230 215 257 259 238 286 285 281 203 202 204 205 201 214 212 213 229 236 355 35 349 219 350

552

INDEX OF FUNDS (concluded)

Fund

Page

Sunrise Park Recreation Facility Use Fee Fund .................................... Traffic Safety Fund ............................................................................... Traffic Signals Development Fee Fund ................................................. Tree In-Lieu Fee Fund .......................................................................... University District Specific Plan (UDSP) Maintenance Annuity Fund .. University District Specific Plan (UDSP) Regional Traffic Fund ............ Vehicle/Equipment Replacement Internal Service Fund (ISF) ............ Water Capital Improvement Projects .................................................. Water Non-Capital Improvement Projects .......................................... Water Capacity Charge Fund .............................................................. Water Capital Preservation Fund ......................................................... Water Utility Operations Fund ............................................................. Westside Landscape + Lighting District (LLD) .....................................

4540 4210 4215 4247 4249 4440 2430 7430 7431 3436 3433 3430 4269

237 189 190 196 198 233 271 313 314 312 311 307 211

553