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CITY OF ROHNERT PARK ADOPTED BUDGET FISCAL YEAR 2025-2026

Submitted to the CITY COUNCIL by Marcela Piedra City Manager

June 10, 2025

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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 .....................................................................................36 General Fund Expenditures .................................................................................37 Administration (General Fund) Administration Department Summary ..................................................................39 City Council (1000) ..............................................................................................40 City Attorney (1010) ............................................................................................42 City Manager (1020) ............................................................................................44 City Clerk (1030) .................................................................................................48 Downtown Development (1450) ...........................................................................54 Economic Development (General Fund) Economic Development (1040) ...........................................................................55

Table of Contents (continued) Communications (General Fund) Communications + Public Information (1045) .................................................... 61 Finance (General Fund) Finance (1300) ................................................................................................... 65 6250 State Farm Finance Building Maintenance (1305)......................... …… 70 Non-Departmental (General Fund) Retiree Medical (1396)......................................................................................... 73 General Liability (1397) ........................................................................................ 74 Workers Compensation (1398) ........................................................................... 75 Non-Departmental / Other General Government (1399) ..................................... 76 City Hall Building Maintenance (1405)............................................................ 79 Human Resources (General Fund) Human Resources (1700) ................................................................................... 81 Payroll (1710) ...................................................................................................... 86 Development Services (General Fund) Development Services (2000) ............................................................................ 87 Public Safety (General Fund)

Public Safety Administration (3000) ................................................................... 99 Public Safety Support Services (3110) .............................................................. 100 Public Safety Communications (3120) ............................................................... 101 Public Safety Police (3200) ................................................................................ 102 Public Safety Main Building Maintenance (3205) ................................. …….105 Public Safety Emergency Preparedness (3300) ................................................ 106 Public Safety Fire (3400) ................................................................................... 107 Public Safety Fire Stations Building Maintenance (3405) ..................... …….109 Public Safety Grants (3500) ............................................................................... 110

Public Safety Programs (3600) .......................................................................... 111

Table of Contents (continued) Public Works (General Fund) Public Works Administration (4000) ................................................................... 117 Public Works Building Maintenance Administration (4100) ................................ 119 Public Works Building Maintenance (4105) ........................................... …….120 Public Works Parks Maintenance (4110) ........................................................... 121

Public Works Streets Maintenance (4120) ......................................................... 123 Public Works Storm Water Maintenance (4140) ................................................ 125 Public Works Sustainability (4260) ..................................................................... 126 Library Building Maintenance (4405) .......................................................... …….127 Leased Park Facilities Building Maintenance (4505) .................................. …….128 Miscellaneous Building Maintenance (4605) ............................................... …….129

Community Services (General Fund) Recreation (General Fund) ............................................................................... 137 Community Services Administration (5000) .................................................. 138 Community Services Programs and Events (5100) ...................................... 140 Community Services Community Centers (5300) ......................................... 142 Community Center Main Building Maintenance (5305) ................... …….144 Community Services Senior Center (5400) .................................................. 145 Community Center Senior Center Building Maintenance (5405) ..... …….147 Community Services Sport Center (5500) .................................................... 148 Community Center Sports Center Building Maintenance (5505) ..... …….150 Community Services Aquatics (5600) ........................................................... 151 Community Center Aquatics Pools Maintenance (5605) ................. …….153 Animal Services (General Fund) ...................................................................... 155 Community Services Animal Services (5130) ....................................... …….156 Community Center Animal Services Building Maintenance (5135) . …….158 Performing Arts Center (General Fund) .......................................................... 159 Community Services Performing Arts Center (5200) ............................ …….160 Community Center Performing Arts Center Building Maint. (5205) . …….162

Table of Contents (continued) Homelessness (General Fund) Homelessness Dev. Services (6250) .................................................................164 Homelessness Public Safety (6350) ...................................................................165 Homelessness Public Works (6450) ...................................................................166

Special Revenues Funds Fund Narratives: Purpose, Source of Revenue, and Restrictions on Use ...........167 Fund Balance Summary ......................................................................................173 4111 Public, Education, & Government (PEG) Fees-DIVCA ...............................174 4112 General Plan Maintenance Fee ..................................................................175 4200 Water Development and Improvement .......................................................176 4210 Traffic Safety ..............................................................................................177 4215 Traffic Signals Development Fee ...............................................................178

4225 Affordable Housing Linkage Fee ................................................................179 4230 Housing In-Lieu Fee ...................................................................................180 4232 Homelessness Fund ...................................................................................181 4235 Explorer Program .......................................................................................182 4247 Tree In-Lieu Fee .........................................................................................183 4248 Park In-Lieu Fee ..........................................................................................184

4249 USDP Maintenance Annuity Fund .............................................................. 185 4250 Public Facility Finance Fee..........................................................................186 4254 Public Facility Finance Administration .......................................................187

4255 SOMO Regional Traffic Fee ......................................................................188 4256 SOMO Climate Action Fee .........................................................................189 4257 SOMO Additional Personnel Fee ...............................................................190 4258 SOMO Pavement Maintenance/Repavement ............................................191 4259 SOMO Public Service Fee ..........................................................................192 4261 Community Facility District Southeast ........................................................193 4262 Community Facility District Westside .........................................................194 4263 Community Facility District Bristol ..............................................................195 4264 Community Facility District SOMO .............................................................196

Table of Contents (continued) Special Revenue Funds (concluded) 4269 Westside Landscape + Lighting District (LLD) ............................................197 4270 Southeast Specific Plan Regional Traffic ....................................................198 4273 Valley House Mitigation ..............................................................................199 4276 Southeast Specific Plan Additional Personnel ............................................200 4290 Rent Appeals Board ...................................................................................201 4310 Alcoholic Beverage Sales Ordinance (ABSO) .............................................202 4315 Abandoned Vehicle Abatement (AVA) ........................................................203 4320 Supplemental Law Enforcement Services Fund (SLESF) ..........................204 4322 Measure M Parks .......................................................................................205 4324 Enhanced Local Fire Protection Tax Act (Measure H) ...............................207 4325 Measure M Fire Fund .................................................................................208 4327 Measure M Traffic ......................................................................................209 4328 Go Sonoma ................................................................................................210 4330 Asset Forfeiture-Federal .............................................................................211 4335 Asset Forfeiture-State .................................................................................212 4350 Spay and Neuter ........................................................................................213 4420 Gas Tax Highway Users Tax Account (HUTA) Fund ...................................214 4425 Gas Tax Road Repair and Accountability Act (RRMA) SB1 .......................215 4440 UDSP Regional Traffic ...............................................................................216 4510 Community Services Facility Fee ...............................................................217 4520 Performing Arts Center Capital Reserve ....................................................218

4530 Sports Center Capital Facility Reserve .......................................................219 4540 Sunrise Park Fee ........................................................................................220 4550 Senior Center Facility Reserve ...................................................................221 5710 CalHome Housing Loans ............................................................................222 5720 Housing Projects Fund ...............................................................................223

Table of Contents (continued)

Graton Casino Fund Balance Summary ......................................................................................226 4600 Casino Mitigation Fund ...............................................................................227 4601 Casino Supplemental Fund ........................................................................229 4607 Casino Neighborhood Upgrade / Workforce Housing Fund ........................230 4631 Casino Public Safety Building .....................................................................231 4653 Casino Waterway .......................................................................................232 4654 Casino Problem Gambling Treatment ........................................................233 4655 Casino Joint Exercise of Powers Agreement Fund ....................................234 4658 Casino School Charity ...............................................................................236 4659 Casino Tribe Charity ..................................................................................237

Rohnert Park Founda on Fund Balance Summary ......................................................................................240 4609 Rohnert Park Foundation ...........................................................................241

Internal Service Funds Fund Balance Summary ......................................................................................243 2110 Information Technology Fund ......................................................................244 2350 General Liability - Risk Management .........................................................248 2430 Vehicle / Equipment Replacement Fund .....................................................250 2440 Fleet Maintenance Fund .............................................................................252 2500 Facilities Maintenance Fund ........................................................................256

Sewer (Enterprise Funds) Fund Balance Summary ......................................................................................260 3420 Sewer Utility Operations Fund ....................................................................261 3425 Sewer Capital Preservation Fund ...............................................................264 7420 Sewer Capital Improvement Projects .........................................................265 8720 Sewer System 2017 Revenue Refunding Bonds ........................................266

Sewer 5-Year Capital Improvement Plan + Project Data Sheets ........................267

Table of Contents (continued)

Water (Enterprise Funds) Fund Balance Summary ......................................................................................282 3430 Water Utility Operations Fund ....................................................................283 3433 Water Capital Preservation Fund ...............................................................286 3436 Water Capacity Charge Fund .....................................................................287 7430 Water Capital Improvement Projects ..........................................................288 7431 Water Non-Capital Improvement Projects ..................................................289 Water 5-Year Capital Improvement Plan + Project Data Sheets .........................290

Recycled Water (Enterprise Funds) Fund Balance Summary ......................................................................................306 3440 Recycled Water Utility Operations Fund .....................................................307 3445 Recycled Water Capital Preservation Fund ................................................309

7440 Recycle Water Capital Improvement Projects ............................................310 7441 Recycle Water Non-Capital Improvement Projects ....................................311 Recycled Water 5-Year Capital Improvement Plan + Project Data Sheets .........312

Golf Course (Enterprise Funds) Fund Balance Summary ......................................................................................316 3100 Golf Course Fund .......................................................................................317

Fiduciary Funds 5330 Federal Seized Assets Trust Fund .............................................................320 5335 State Seized Assets Trust Fund .................................................................321 5700 Successor Agency to the CDC ...................................................................322 8710 1999 Tax Allocation Bonds .........................................................................323 8730 Successor Agency 2018A Tax Allocation Bonds ........................................324

Table of Contents (continued) Permanent Funds Fund Balance Summary ......................................................................................326 4525 Spreckels Donation Fund ...........................................................................327 5561 Spreckels Endowment Fund .......................................................................328

Capital Improvement Program Fund Balance Summary ......................................................................................330

7108 Casino Infrastructure Funding .................................................................... 331 7109 General Fund Infrastructure Funding .........................................................332 7110 General Government Capital Improvement Projects (CIP) Fund ................333 7111 General Government Non-Capital Improvement Projects Fund .................334 7120 Capital Improvement Projects Bond 1&2 (closed) .......................................335 7130 Capital Improvement Projects Bond 3 ........................................................336 General Fund 5-Year Capital Improvement Plan + Project Data Sheets .............337

Buildings (General Fund) 6250 State Farm Finance Building Maintenance (1305) ............................ …….408 City Hall Building Maintenance (1405) ......................................................... ... ...409 Public Safety Main Building Maintenance (3205) ....................................... …….410 Public Safety Fire Stations Building Maintenance (3405) ........................... …….411 Public Works Building Maintenance (4105) ................................................. …….412 Library Building Maintenance (4405) ........................................................... …….413 Leased Park Facilities Building Maintenance (4505) ................................... …….414 Miscellaneous Buildings Maintenance (4605) ............................................. …….415 Community Center Animal Services Building Maintenance (5135) ............ …….416 Community Center Performing Arts Center Building Maint. (5205) ............ …….417 Community Center Main Building Maintenance (5305) .............................. …….418 Community Center Senior Center Building Maintenance (5405) ................ …….419 Community Center Sports Center Building Maintenance (5505) ................ …….420 Community Center Aquatics Pools Maintenance (5605) ............................ …….421

Table of Contents (concluded) Authorized Posi ons Authorized Positions by Department ................................................................... 423 Authorized Positions by Budget Unit ..................................................................429

Resolu ons and Policies Page placeholder for: Appropriations Limit (GANN) for Fiscal Year ....................438 Operational Budget Adoption for Fiscal Year ......................................................442 Capital Improvements Program for Fiscal Year and 5 year Projection .................445 Rohnert Park Foundation Budget Adoption for Fiscal Year .................................447 General Fund Fiscal Reserve Policy ..................................................................449 Investment Policy ...............................................................................................454 Debt Management Policy ...................................................................................475 Financial Crise Response Plan Policy ................................................................481

Co-Sponsorship and Fee Waier Policy ...............................................................486 Fleet Reserve Policy ............................................................................................491 Enterprise Operating and Rate Stabilization Reserves ......................................493 Vehicle Replacement Policy ...............................................................................498

Glossary Glossary of Terms ...............................................................................................505

Index Index of Funds .....................................................................................................509

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June I 0, 2025 To the Honorable Mayor, Members of the City Council, and Residents of Rohnert Park: City Council Gerard Giudice Mayor

Emily Sanborn Vice Mayor

Susan Hollingsworth Adams Jackie Elward Samantha Rodriguez Counci/members

Marcela Piedra City Manager

Michelle Marchetta Kenyon City Attorney

Lee Burdick

Assistant City Attorney

Cindy Bagley

Director of Community SetVices

Jamie Cannon

Director of Human Resources

Vanessa Garrett

Director of Public Works

Alicia Giudice

Director of Development Se/Vices

Sylvia Lopez Cuevas City Clerk

Tim Mattos

Public Safety Director

Betsy Howze

Finance Director

Transmitted herewith is the City of Rohnert Park's Budget for fiscal year 2025-26. The "all in" proposed budget totals $175.7 million 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, and the Five-Year Capital Improvement Plan. The FY 2025-26 General Fund budget inclusive of revenues, expenditures, transfers, and an additional planned transfer of $1.5M of prior year infrastructure assignment funds for future capital projects, is balanced at $57.6M. 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 2025-26 is a fiscally prudent budget, which has proposed expenditures at a lower amount than the FY 2024-25 Budget of $62.5 by $4.9 million. Although a reduced amount, this budget includes funding for projects, programs, and staffing changes that address the highest needs of the community and strategic priorities. On February 13, 2025, 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 three priorities for FY 2025-26 which are: 1. Continue to make progress on the downtown project 2. Focus on infrastructure maintenance and beautification 3. Emergency Management Budgets are built upon estimates and assumptions. It is the cumulative total of all these estimates and assumptions that produce the resulting budget. The forecasts presented in this budget are based on trends collected over previous fiscal years as well as current data available. The revenue projections for fiscal year 2025-26 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, and Charges for Services, and Transient Occupancy Taxes. The City gratefully acknowledges the estimated $15 .1 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

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HISTORY OF THE CITY OF ROHNERT PARK The City of Rohnert Park was established in 1962. Rohnert Park is the third largest city in Sonoma County, with a population estimated at 44,546. The population of Sonoma County is estimated at 480,098. Rohnert Park encompasses 7.3 square miles and is situated in the middle of the North Bay. Rohnert Park is a general law municipality whose structure and powers are defined by the general law of California. It is governed by a five-member City Council. Councilmembers are elected by district for four-year terms, with elections rotating every two years. Each year the Council selects a Mayor and Vice Mayor. The Council appoints the City Manager and the City Attorney to carry out its adopted policies. The City of Rohnert Park provides a full range of services including parks and recreation, planning, building and code compliance, water and sewer, finance, maintenance of streets, parks, sidewalks and other infrastructure. The Rohnert Park Department of Public Safety (RPDPS) provides police and fire services and is one of two cities in California with a combined Department. The City also operates a Senior Center, a renowned Performing Arts Center, a Sports and Fitness Center, an Animal Shelter, three pools, and five community recreation centers.

The Rohnert Park City Council is elected by the Rohnert Park voters to serve for four-year terms. There are five members of the Council, including a Mayor and a Vice Mayor.

GERARD GIUDICE MAYOR Council District 3 Phone: (707) 332-1162 ggiudice@rpcity.org

The City Council adopts goals and policies during Council meetings to set the direction for the City. The Council approves and adopts the City's Financial Plans, General Plan and the Capital Improvement Plan.

EMILY SANBORN VICE MAYOR Council District 2 Phone: (707) 899-3088 esanborn@rpcity.org

SUSAN H. ADAMS COUNCILMEMBER Council District 5 Phone: (707) 899-3085 sadams@rpcity.org

The City Council appoints the City Manager, the City Attorney, and members of City Commissions, Committees, and Boards. To find your district, please visit rpcity.org or scan the QR code to use our interactive mapping tool.

JACKIE ELWARD COUNCILMEMBER Council District 4 Phone: (707) 899-3086 jelward@rpcity.org

SCAN ME! SAMANTHA RODRIGUEZ COUNCILMEMBER Council District 1 Phone: (707) 899-3092 srodriguez@rpcity.org

COMMISSIONS, COMMITEES + BOARDS CITY OF ROHNERT PARK FOUNDATION The City of Rohnert Park Foundation is a tax exempt, 501(c)(3) non-profit organization established to provide funding in areas of need in the community of Rohnert Park and to fund projects to enhance and sustain the community of Rohnert Park. BUILDING APPEALS BOARD This board hears and decides appeals of orders, decisions, and determinations made by the Building Division relative to the application and interpretation of Title 24: California Building Standards Codes and other regulations governing use, maintenance, and change of occupancy. BICYCLE + PEDESTRIAN ADVISORY COMMITTEE This Committee advises the City Council and City staff on the implementation of Rohnert Park’s Bicycle and Pedestrian Master Plan; provides feedback to staff on projects relating to walking and bicycling; and represents community and constituent interests in alternative transportation planning. MOBILE HOME RENT APPEALS BOARD The purpose of this Board is to ensure that the Mobile Home Ordinance is administered fairly for both mobile home park residents and park owners to alleviate the hardship of unreasonable rent increases while still assuring owners' right to a fair return. PARKS + RECREATION COMMISSION This Commission reviews policies and programs. It makes recommendations to the City Council and Community Services staff on city parks, cultural arts, and recreation facilities and services. PLANNING COMMISSION This commission is charged with the development of the General Plan, implementation and administration of the Zoning Ordinance, and review of development applications. SENIOR CITIZENS ADVISORY COMMISSION The commission advises the City Council and the City Manager on all matters relating to policies and programs which will serve all senior citizens of the Rohnert Park community. GOLF COURSE OVERSIGHT COMMITEE This committee monitors the lease agreement between the Golf Course operator and the city to insure that maintenance standards established in the lease agreement are met.

HOW LOCAL COMMISSIONS SHAPE OUR COMMUNITY While the City Council is charged with overseeing the general policies and governance of the City, there are also official civic bodies in Rohnert Park, all of which are important to the functioning of our City government and the wellbeing of our citizens. In addition to their oversight duties, some of these commissions, committees, and boards also provide direction and recommendations to the City Council on specific issues. Virtually all citizens of Rohnert Park benefit from the efforts of the dedicated citizens who willingly give of their time to serve on these important civic bodies. Visit the city’s website or scan the QR code for more information.

ORGANIZATION CHART Residents of Rohnert Park

City Council

City A orney City Clerk/ Elec ons

City Manager Assistant City Manager

Human Resources/ Risk Management Payroll

Economic Development

Communica ons

Informa on Technology

Development Services

Finance

Public Safety

Public Works

Community Services

Planning

U lity Billing

Police

Fleet

Animal Services

Building Permits

Budget

Fire

Building

Aqua cs

Engineering

Accoun ng

Streets

Community Centers

Code Enforcement

Purchasing

Sustainable

Performing Art Center

U li es (Water, Sewer, Recycled Water)

Programs and Events

Parks Maintenance

Senior Center

Public Projects

Sports and Fitness Center

Housing

MEET YOUR LEADERSHIP TEAM

MARCELA PIEDRA CITY MANAGER Phone: (707) 588-2223 admin@rpcity.org

The City Manager is appointed by the City Council to serve as the City’s Chief Administrative Officer.

VACANT ASSISTANT CITY MANAGER

The City Manager is responsible for the efficient management of all City business, including coordinating the implementation of City Council policies and programs; coordinating with a high performing team of department directors who administer City programs and services; and coordinating intergovernmental relations and legislative advocacy, media relations and public information.

MICHELLE MARCHETTA KENYON CITY ATTORNEY Burke, Williams + Sorensen, LLP

SYLVIA LOPEZ CUEVAS CITY CLERK Phone: (707) 588-2227 cityclerk@rpcity.org

BESTY HOWZE DIRECTOR OF FINANCE Phone: (707) 585-6717 bhowze@rpcity.org

MISSION, VISION + VALUES

The City’s mission is a statement of the purpose of the organization. It fundamentally defines what the organization stands for and what it will do. The City’s vision sets the focus for the future. It is a statement of where the organization is going. Each of these organizational values has associated behaviors that can be demonstrated throughout the organization.

MISSION We care for our residents by working together to build a better community for today and tomorrow.

VISION Rohnert Park is a thriving, family-friendly community that is a safe, enjoyable place to live, work and play. VALUES • Integrity • Fiscal Responsibility • Communication • Innovation and Creativity • Collaboration

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FUND STRUCTURE AND 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: • The 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. • The 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. • The Recycled Water Fund accounts for recycled water production to City residents, including, but not limited to, operations, maintenance, billing, and collections. • The 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 AND 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: o o

o 



Accumulation of funds to ensure the upgrade and replacement of our IT infrastructure and software in the Information Technology Reserve Fund.

Fleet Services Fund account for: o

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: o



Costs related to compliance with State, Federal and Local laws regarding the privacy, security, and reliability of its data. Maintenance of:  City network.  City phone network.  City computers and servers.  City software.  City technology replacement.

Accumulation of funds for future vehicle/equipment replacement.

General Liability Fund accounts for: o

Costs relating to the payment of insurance premiums.

Costs associated with settling claims.

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; the Spreckels Endowment Permanent Fund and the 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 Private-Purpose Trust Funds: 

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

FUND STRUCTURE AND BASIS OF BUDGETING (concluded) 

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 AND BUDGET ADMINISTRATION 

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



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 AND FISCAL POLICIES The City of Rohnert Park, at times, realizes a 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 Balance policy by Resolution NO: 2021-101 on September 14, 2021. A copy of the policy is included in the Resolutions and Policy section of this document.

CAPITAL FINANCING AND DEBT MANAGEMENT The City Council of the City of Rohnert Park adopted a Debt Management policy by Resolution NO: 2017-084 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.



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

CAPITAL FINANCING AND DEBT MANAGEMENT (concluded) 

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 s 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 The 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 and 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.  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.

HUMAN RESOURCES (concluded)  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 five percent (5%) stipend.

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GENERAL FUND The General Fund is the main operating fund for the City and accounts for all revenues and expenditures that are discretionary in nature and used to finance the programs and services recommend by the City Manager, approved by the City Council of the City of Rohnert Park and are not otherwise accounted for in another fund.

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

In the City of Rohnert Park, programs and services include general government, public safety, public works, development services, animal services, recreation, and cultural arts.

A balanced General Fund budget reﬂects es mated 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.

General Fund

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Sales Tax

15,696,924

18,277,200

15,010,000

(3,267,200)

(17.9%)

Property Tax

12,528,175

12,352,300

12,788,100

435,800

3.5%

Transient Tax

3,753,328

4,500,000

3,550,000

(950,000)

(21.1%)

Franchise Fee

3,446,853

3,124,700

3,344,405

219,705

7.0%

Licenses & Permits

1,881,083

1,878,100

1,950,107

72,007

3.8%

Community Services

1,709,737

1,940,400

1,933,500

(6,900)

(0.4%)

Charges for Services

SOURCES

3,405,055

3,335,300

3,781,200

445,900

13.4%

Fines & Penalties

152,925

97,500

164,500

67,000

68.7%

Donations Revenue

31,650

39,000

1,025,970

986,970

2530.7%

Interest & Rents

2,225,175

1,556,200

1,699,645

143,445

9.2%

Intergovernmental

467,633

80,000

280,713

200,713

250.9%

Revenue from Other Agencies

620,683

360,600

1,177,436

816,836

226.5%

1,561,170

2,411,800

747,000

(1,664,800)

(69.0%)

693,700

698,300

2,037,200

1,338,900

191.7%

Transfer In

5,591,699

11,854,487

6,597,493

(5,256,993)

(44.3%)

TOTAL SOURCES

53,765,791

62,505,887

56,087,269

(6,418,617)

(10.3%)

Other Revenue Cost Allocation Plan

EXPENDITURES 2,607,612

3,088,076

3,469,451

381,375

12.3%

Economic Development

147,092

301,121

328,598

27,477

9.1%

Communications

153,976

267,887

290,808

22,921

8.6%

Finance

1,379,804

1,834,466

2,450,067

615,601

33.6%

Human Resources

1,347,690

1,548,207

1,350,475

(197,732)

(12.8%)

Development Services

3,076,723

5,508,643

7,528,531

2,019,888

36.7%

Public Safety

20,845,581

23,170,093

24,889,356

1,719,264

7.4%

Homelessness

1,800,193

2,927,434

2,115,119

(812,315)

(27.7%)

Public Works

1,857,393

2,927,879

6,087,583

3,159,703

107.9%

Administration

Community Services

3,650,538

4,054,198

7,942,589

3,888,390

95.9%

Non Departmental

14,605,714

16,877,883

1,134,693

(15,743,190)

(93.3%)

TOTAL EXPENDITURES

51,472,315

62,505,887

57,587,269

(4,918,617)

(7.9%)

General Fund Net Cost

$ (2,293,476)

$ 1,500,000

100.0%

Less Planned Transfer of Infrastructure Reserve Funds for Pavement Management

1,500,000 $

Total Budgetary Net Cost

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. FY 2024-25 Budget anticipated that revenues would begin to slightly recover; however, that has not been the case. Major revenue resources remain somewhat flat, and that projection has been carried through to the FY 2025-26 Budget projections. Inflation continues to be an issue driving many of our costs up. This makes the City’s scarce resource even more vulnerable. Estimated revenue for Fiscal Year 2025-26, excluding funds transferred in from other sources, is $49.5 million. This represents a decrease of $1.2 million or 2.3% compared to the FY 2024-25 budgeted amount of $50.6 million. The primary driver of this reduction is Sales Tax revenue that is projected to decrease by $3.3 million over the budgeted amount for Fiscal Year 2024-25. This is mainly due to Measure H Fire funds of approximately $2.5 million, moving from the General Fund to a Special Revenue Fund. SALES TAXES The largest source of revenue for the City comes from Sales Tax, which represents about 30.3% 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 2025-26 estimated Sales Tax revenue is $15.0 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 in 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 unanimously vote to end it. A new 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 30

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. The following chart depicts the 10-year Sales Tax revenue history, including Measure A.

PROPERTY TAXES Property Tax is the City’s second-largest source of revenue, contributing 25.8% to the General Fund budget, excluding transfers in. The City estimates an increase of 3.5% or $435,800 in budgeted Property Tax revenue compared to the previous year’s budget. This is mainly due to the Motor Vehicle License Fee in Lieu amounts increase by an estimated $500,000. The total estimated revenue for Fiscal Year 2025-26 is $12.78 million. To illustrate the 10-year history of Property Tax revenue, the following chart has been included. The Property Tax category includes the Motor Vehicle License Fee (MVLF) revenue. 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. The City projects the MVLF revenue to be $5.5 million for FY 2025-26.

CHARGES FOR SERVICES Charges for Services is the City’s third largest revenue source for FY 2025-26 projected at $3.78 million for Fiscal Year 2025-26. The projection reflects an increase of $445,900 mainly due to an expected increase in building inspections ($294k), and an administrative overhead reimbursement collected from the Successor Agency ($238k) that was not budgeted last fiscal year. Most other categories of charges have minor variances over the Fiscal Year 2024-25 Budget.

TRANSIENT OCCUPANCY TAX Transient Occupancy Tax (TOT) revenue is the City’s fourth largest revenue source, representing approximately 7.2% of the General Fund Revenue, excluding transfers. This revenue stream dropped considerably during Fiscal Year 2020-21, due the COVID-19 Pandemic Shutdown. Fiscal Year 2025-26 TOT revenue is projected to be $3.55M, a decrease of $950,000, or 21.1% from the prior year’s budget of $4.5M. TOT funds were over budgeted in FY 2024-25 with the expectation that tourism would return to previous levels. The 2025-26 projection is more in line with actuals receipts.

FRANCHISE FEES Franchise Fee revenue is projected at $3.34 million for Fiscal Year 2025-26, slightly increased from last year’s $3.12 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 $680,000 for FY 2025-26. 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 592,000 for FY 2025-26. 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 2025-26 is estimated at $2.1

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 in $2.03 million in revenue. This is an increase of $1.34 million or 191.7%. This figure is generally calculated using costs from the prior fiscal year with an additional COLA as a budget estimate. These estimates are trued up in a future year, once the 2025-26 fiscal year has closed. The City has not been preparing cost allocation plans for the last couple of years, but has reinstituted the use of a consultant to prepare the plans. The revenue is primarily collected from Enterprise Funds, to cover their portion of City overhead expenses, including those related to the City Manager’s Office, Finance, and Human Resources. LICENSES & PERMITS License and Permit revenue is projected at $1.95 million for Fiscal Year 2025-26. This projection reflects an increase of $72,000 over the Fiscal Year 2024-25 budget. This minor increase is mainly due to an increase of $50 thousand in projected Business License revenue. All other revenues in this category are basically flat. COMMUNITY SERVICES The revenue for Community Services is expected to be approximately $1.9 million, which is about $7,000 less than the budget for Fiscal Year 2024-25. This estimate projects classes, memberships, rental fees and Performing Arts Center revenues to remain fairly flat for FY 2025-26. 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 investments and industry advisors, the projected Fiscal Year 2025-26 interest revenue is approximately $1.0 million, which is approximately $137,000 higher than the budgeted amounts in FY 2024-25. 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 2024-25 rentals is approximately $649,000, an increase of $14,000 from the Fiscal Year 2024-25 budget. 35

CITY OF ROHNERT PARK FISCAL YEAR 2025-2026 GENERAL FUND REVENUES (BY CATEGORY)

FY 23-24 Actual SOURCES Sales Tax Property Tax Transient Tax Franchise Fee Licenses & Permits Community Services Charges for Services Fines & Penalties Donations Revenue Interest & Rents Intergovernmental Revenue from Other Agencies Other Revenue Cost Allocation Plan Transfer In TOTAL SOURCES

FY 24-25 Original Budget

FY 25-26 Adopted Budget

15,696,924 18,277,200 15,010,000 12,528,175 12,352,300 12,788,100 3,753,328 4,500,000 3,550,000 3,446,853 3,124,700 3,344,405 1,881,083 1,878,100 1,950,107 1,709,737 1,940,400 1,933,500 3,405,055 3,335,300 3,781,200 152,925 97,500 164,500 31,650 39,000 1,025,970 2,225,175 1,556,200 1,699,645 467,633 80,000 280,713 620,683 360,600 1,177,436 1,561,170 2,411,800 747,000 693,700 698,300 2,037,200 5,591,699 11,854,487 6,597,493 (53,765,791) (62,505,887) (56,087,269)

% of Total 26.8% 22.8% 6.3% 6.0% 3.5% 3.4% 6.7% 0.3% 1.8% 3.0% 0.5% 2.1% 1.3% 3.6% 11.8% 100.0%

$ Change

(3,267,200) 435,800 (950,000) 219,705 72,007 (6,900) 445,900 67,000 986,970 143,445 200,713 816,836 (1,664,800) 1,338,900 (5,256,993) 6,418,617

% Change

(17.9%) 3.5% (21.1%) 7.0% 3.8% (0.4%) 13.4% 68.7% 2530.7% 9.2% 250.9% 226.5% (69.0%) 191.7% (44.3%) (10.3%)

CITY OF ROHNERT PARK FISCAL YEAR 2025-2026 GENERAL FUND EXPENDITURES (BY CATEGORY)

EXPENDITURES Salaries Benefits ISF Charges Services & Supplies Expenses to Reimbursements Debt Services Capital Outlay Professional Contracts Reimbursements Transfer Out TOTAL EXPENDITURES

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

20,486,595 8,437,654 2,858,502 9,566,206 147,359 1,813,128 6,518,890 1,643,980 51,472,315

22,425,349 11,487,155 6,787,300 10,142,935 145,800 1,647,748 9,769,600 100,000 62,505,887

22,006,878 12,121,842 6,227,246 9,090,102 3,367,700 108,000 1,608,000 8,969,141 (7,411,640) 1,500,000 57,587,269

% of Total 38.2% 21.0% 10.8% 15.8% 5.8% 0.2% 2.8% 15.6% (12.9%) 2.6% 100.0%

$ Change

(418,471) 634,687 (560,054) (1,052,832) 3,367,700 (37,800) (39,748) (800,459) (7,411,640) 1,400,000 (4,918,617)

% Change

(1.9%) 5.5% (8.3%) (10.4%) 100.0% (25.9%) (2.4%) (8.2%) 100.0% 1400.0% (7.9%)

THIS PAGE INTENTIONALLY LEFT BLANK

Administration Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES Intergovernmental

160,000

100.0%

Revenue from Other Agencies

4,000

100.0%

Transfer In

35,000

100.0%

TOTAL SOURCES

199,000

100.0%

940,478

1,078,479

868,012

(210,467)

(19.5%)

267,459

363,097

412,356

49,259

13.6%

187,503

100.0%

228,400

450,500

608,405

157,905

35.1%

35,000

100.0%

1,171,275

1,196,000

1,358,175

162,175

13.6%

TOTAL EXPENDITURES

2,607,612

3,088,076

3,469,451

381,375

12.3%

General Fund Net Cost

2,607,612

3,088,076

3,270,451

182,375

5.9%

EXPENDITURES Salaries Benefits Internal Service Fund Charges Services & Supplies Capital Outlay Professional Contracts

City Council

Acct Number

Description

10001000-50157

Other Revenue-Agency

Salaries & Wages

TOTAL-Salaries 10001000-62100

Medicare

10001000-62200

Benefits-Medical

10001000-62230

FY 25-26 Adopted Budget

$ Change

% Change

4,000

100.0%

4,000

100.0%

30,160

52,772

76,500

23,728

45.0%

30,160

52,772

76,500

23,728

45.0% 40.5%

TOTAL-Rev frm Othr Agenc 10001000-61000

FY 24-25 Original Budget

FY 23-24 Actual

399

765

1,075

310

29,352

24,000

26,567

2,567

10.7%

Benefits-Vision

358

270

242

(28)

(10.4%)

10001000-62250

Benefits-Dental

2,321

1,740

1,754

0.8%

10001000-62680

PERS-ER

1,264

3,402

100.0%

10001000-62685

PERS- ER UAL

2,576

100.0%

10001000-62720

RHSA Plan

6,500

6,000

0.0%

10001000-62800

Workers Comp

TOTAL-Benefits 10001000-80010

630

100.0%

40,212

32,775

42,246

9,471

28.9%

23,100

100.0%

23,100

100.0%

442

1,800

0.0%

2,300

100.0%

Services - Info Tech

TOTAL-ISF Charges 10001000-63105

Printing

10001000-63143

Communication-Phone

10001000-63160

Software Lic. & Subscriptions

24,996

0.0%

10001000-63310

Dues & Subscriptions

62,614

67,400

107,200

39,800

59.1%

10001000-63600

Meeting Expense

1,112

2,000

2,500

500

25.0%

10001000-63800

City Council MayorExQ12

750

(750)

(100.0%)

10001000-63810

City Council MayorExQ34

750

(750)

(100.0%)

10001000-63820

City Council D1Exp

3,667

4,000

3,000

(1,000)

(25.0%)

10001000-63830

City Council D2Exp

2,067

4,000

3,000

(1,000)

(25.0%)

10001000-63840

City Council D3Exp

3,206

4,000

3,000

(1,000)

(25.0%)

10001000-63850

City Council D4Exp

3,536

4,000

3,000

(1,000)

(25.0%)

10001000-63860

City Council D5Exp

3,575

4,000

3,000

(1,000)

(25.0%)

10001000-66210

Special Dept Expense

11,374

23,700

12,000

(11,700)

(49.4%)

116,589

116,400

140,800

24,400

21.0% 100.0%

TOTAL-Services & Supplies 10001000-63950

Contract Services - Staffing

6,000

10001000-64000

Contract - Outside Services

20,036

34,500

0.0%

20,036

34,500

40,500

6,000

17.4%

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

4,000

100.0%

206,998 206,998

236,447 236,447

323,146 319,146

86,699 82,699

36.7% 35.0%

City Attorney FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001010-63170

Elections

50,000

100.0%

TOTAL-Services & Supplies

50,000

100.0%

1,107,714

1,025,500

871,675

(153,825)

(15.0%)

1,107,714

1,025,500

871,675

(153,825)

(15.0%)

10001010-64030

Professional Legal Fees

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

1,107,714 1,107,714

1,025,500 1,025,500

921,675 921,675

(103,825) (103,825)

(10.1%) (10.1%)

City Manager

Acct Number

Description

10001020-50147

Grant-County

FY 24-25 Original Budget

FY 23-24 Actual

TOTAL-Intergovernmental

FY 25-26 Adopted Budget

$ Change

% Change

160,000

100.0%

160,000

100.0%

10001020-61000

Salaries & Wages

555,639

746,003

771,503

25,500

3.4%

10001020-61100

Part Time 1000Hr

7,962

0.0%

10001020-61155

Overtime

164

500

0.0%

10001020-61200

Supplemental Earnings

69,019

0.0%

10001020-61220

Annual Admin Pay

3,519

14,301

9,533

(4,768)

(33.3%)

10001020-61300

Stipend Pay

277

0.0%

10001020-61500

Acting Pay

1,297

1,629

(1,629)

10001020-62998

Salary Savings

(287,058)

100.0%

637,876

762,433

494,478

(267,955)

(35.1%)

3,050

7,800

9,100

1,300

16.7%

6,571

6,834

263

4.0%

TOTAL-Salaries

(100.0%)

10001020-61835

Allowance Management

10001020-61837

Allowance Auto

10001020-62100

Medicare

9,096

11,137

11,284

147

1.3%

10001020-62200

Benefits-Medical

45,474

54,823

58,892

4,069

7.4%

10001020-62230

Benefits-Vision

383

539

484

(55)

(10.2%)

10001020-62240

Benefits-Life Insurance

1,034

922

924

0.2%

10001020-62250

Benefits-Dental

2,486

3,473

3,508

1.0%

10001020-62260

Benefits-EAP

136

0.0%

10001020-62600

Disability-Long Term

3,261

3,920

4,060

141

3.6%

10001020-62620

Disability-Short Term

1,819

2,186

2,263

3.5%

10001020-62680

PERS-ER

58,260

109,186

60,759

(48,427)

(44.4%)

10001020-62681

PERS Mgt Benefit Rplcmnt

14,782

15,000

0.0%

10001020-62685

PERS- ER UAL

100.0%

10001020-62720

RHSA Plan

10001020-62740

Tuition Reimbursement

10001020-62800

Workers Comp

TOTAL-Benefits

64,949

2,225

3,591

3,600

474

500

(500)

(100.0%)

0.3%

250

7,231

4,058

(3,173)

(43.9%)

142,693

227,016

245,851

18,835

8.3%

10001020-80010

Services - Info Tech

26,300

100.0%

10001020-80020

Services - Fleet

3,000

100.0%

10001020-80030

Services - Vehicle Replacement

6,603

100.0%

10001020-80050

Services - Gen Liab ISF

63,900

100.0%

TOTAL-ISF Charges

99,803

100.0%

10001020-63100

Postage & Shipping

100

0.0%

10001020-63105

Printing

400

0.0%

10001020-63110

Office Expense

2,050

2,000

0.0%

10001020-63140

Advertising

2,760

5,000

0.0%

10001020-63143

Communication-Phone

1,565

100.0%

10001020-63160

Software Lic. & Subscriptions

10,800

2,700

0.0%

10001020-63310

Dues & Subscriptions

4,341

6,000

0.0%

10001020-63395

License & Permit

200

0.0%

10001020-63600

Meeting Expense

4,441

5,500

0.0%

10001020-63610

Travel and Training

8,760

10,000

20,000

10,000

100.0%

10001020-65120

Repair & Maintenance

240

100.0%

City Manager

Acct Number

Description

10001020-66210

Special Dept Expense

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

21,293

120,000

100,000

(20,000)

(16.7%)

TOTAL-Services & Supplies

54,520

151,900

143,705

(8,195)

(5.4%)

10001020-64000

Contract - Outside Services

41,023

130,000

120,000

(10,000)

(7.7%)

10001020-64017

Contract-Pet People Srvcs Cntr

160,000

100.0%

41,023

130,000

280,000

150,000

115.4%

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

160,000

100.0%

876,112 876,112

1,271,349 1,271,349

1,263,837 1,103,837

(7,512) (167,512)

(0.6%) (13.2%)

City Clerk

Acct Number

Description

10001030-44111

T-In DIVCA AB2987

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

35,000

100.0%

35,000

100.0%

258,610

256,295

290,609

34,314

13.4%

197

500

0.0%

TOTAL-Transfer In 10001030-61000

Salaries & Wages

10001030-61155

Overtime

10001030-61200

Supplemental Earnings

9,995

0.0%

10001030-61219

Annual Leave Payout

746

0.0%

10001030-61220

Annual Admin Pay

871

4,079

4,125

1.1%

10001030-61300

Stipend Pay

2,022

2,400

1,800

(600)

(25.0%)

272,442

263,274

297,034

33,760

12.8%

TOTAL-Salaries 10001030-61837

Allowance Auto

2,538

6,571

6,834

263

4.0%

10001030-62100

Medicare

3,734

3,758

4,056

298

7.9%

10001030-62200

Benefits-Medical

41,636

42,986

44,202

1,216

2.8%

10001030-62230

Benefits-Vision

368

339

363

7.1%

10001030-62240

Benefits-Life Insurance

866

810

924

114

14.1%

10001030-62250

Benefits-Dental

2,391

2,182

2,631

449

20.6%

10001030-62260

Benefits-EAP

102

19.9%

10001030-62600

Disability-Long Term

1,394

1,345

1,520

175

13.0%

10001030-62620

Disability-Short Term

777

750

848

13.1%

10001030-62680

PERS-ER

27,332

37,537

32,516

(5,021)

(13.4%)

10001030-62685

PERS- ER UAL

100.0%

10001030-62720

RHSA Plan

10001030-62740

Tuition Reimbursement

10001030-62800

Workers Comp

TOTAL-Benefits

24,616

3,295

3,009

3,600

591

19.6%

450

(450)

(100.0%)

129

3,482

2,047

(1,435)

(41.2%)

84,553

103,305

124,259

20,954

20.3%

10001030-80010

Services - Info Tech

26,300

100.0%

10001030-80050

Services - Gen Liab ISF

38,300

100.0%

64,600

100.0% (100.0%)

TOTAL-ISF Charges 10001030-63105

Printing

5,620

7,000

(7,000)

10001030-63110

Office Expense

2,056

2,000

0.0%

10001030-63120

Equipment, Small Office & Tool

1,854

0.0%

10001030-63140

Advertising

2,156

16,000

(16,000)

(100.0%)

10001030-63141

Communications-Legal

16,000

100.0%

10001030-63143

Communication-Phone

1,700

100.0%

10001030-63160

Software Lic. & Subscriptions

16,213

48,600

54,600

6,000

12.3%

10001030-63170

Elections

2,256

90,100

155,100

65,000

72.1%

10001030-63310

Dues & Subscriptions

1,803

1,500

0.0%

10001030-63395

License & Permit

681

800

0.0%

10001030-63600

Meeting Expense

373

1,000

0.0%

10001030-63610

Travel and Training

11,693

10,200

0.0%

10001030-66210

Special Dept Expense

12,587

5,000

0.0%

57,292

182,200

247,900

65,700

36.1%

35,000

100.0%

35,000

100.0%

TOTAL-Services & Supplies 10001030-81540

Capital Asset-Equipment

TOTAL-Capital Outlay

City Clerk

Acct Number

Description

10001030-64000

Contract - Outside Services

TOTAL-Prof Contracts

FY 25-26 Adopted Budget

$ Change

% Change

2,502

6,000

0.0%

2,502

6,000

0.0%

35,000

100.0%

416,788 416,788

554,780 554,780

774,793 739,793

220,013 185,013

39.7% 33.3%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

FY 24-25 Original Budget

FY 23-24 Actual

Downtown Development FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001450-63600

Meeting Expense

1,000

100.0%

10001450-63610

Training & Travel

5,000

100.0%

10001450-66210

Special Dept Expense

20,000

100.0%

TOTAL-Services & Supplies

26,000

100.0%

10001450-64000

Contract - Outside Services

60,000

100.0%

10001450-64030

Professional Legal Fees

100,000

100.0%

TOTAL-Prof Contracts

160,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

186,000 186,000

100.0% 100.0%

Economic Development Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

EXPENDITURES Salaries

85,437

117,965

124,198

Benefits

28,966

44,056

50,750

6,694

15.2%

21,600

100.0%

27,335

39,100

57,050

17,950

45.9%

Professional Contracts

5,354

100,000

75,000

(25,000)

(25.0%)

TOTAL EXPENDITURES

147,092

301,121

328,598

27,477

9.1%

General Fund Net Cost

147,092

301,121

328,598

27,477

9.1%

Internal Service Fund Charges Services & Supplies

6,233

5.3%

Economic Development

Acct Number

Description

10001040-61000

Salaries & Wages

10001040-61155

Overtime

10001040-61220

Annual Admin Pay

TOTAL-Salaries

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

85,437

116,779

122,971

6,192

5.3%

(17)

(100.4%)

1,169

1,227

5.0%

85,437

117,965

124,198

6,233

5.3% (0.7%)

10001040-62100

Medicare

1,166

1,678

1,666

(12)

10001040-62200

Benefits-Medical

16,050

20,849

0.0%

10001040-62230

Benefits-Vision

111

135

121

(14)

(10.4%)

10001040-62240

Benefits-Life Insurance

183

231

0.0%

10001040-62250

Benefits-Dental

726

870

877

0.8%

10001040-62260

Benefits-EAP

0.0%

10001040-62600

Disability-Long Term

444

607

639

5.3%

10001040-62620

Disability-Short Term

248

339

357

5.3%

10001040-62680

PERS-ER

8,966

16,945

13,674

(3,271)

(19.3%)

10001040-62685

PERS- ER UAL

10,352

100.0%

10001040-62720

RHSA Plan

1,000

1,200

0.0%

10001040-62800

Workers Comp

1,168

750

(418)

(35.8%)

28,966

44,056

50,750

6,694

15.2%

TOTAL-Benefits 10001040-80010

Services - Info Tech

8,800

100.0%

10001040-80050

Services - Gen Liab ISF

12,800

100.0%

21,600

100.0%

5,000

0.0%

544

600

0.0%

TOTAL-ISF Charges 10001040-63105

Printing

10001040-63110

Office Expense

10001040-63120

Equipment, Small Office & Tool

8,069

1,000

0.0%

10001040-63140

Advertising

7,109

10,000

12,400

2,400

24.0%

10001040-63143

Communication-Phone

550

100.0%

10001040-63160

Software Lic. & Subscriptions

1,654

3,000

13,000

10,000

333.3%

10001040-63310

Dues & Subscriptions

5,207

7,000

8,000

1,000

14.3%

10001040-63600

Meeting Expense

1,587

2,000

1,000

(1,000)

(50.0%)

10001040-63610

Travel and Training

2,080

10,000

15,000

5,000

50.0%

10001040-66210

Special Dept Expense

1,084

500

0.0%

TOTAL-Services & Supplies

27,335

39,100

57,050

17,950

45.9%

10001040-64000

5,354

100,000

75,000

(25,000)

(25.0%)

5,354

100,000

75,000

(25,000)

(25.0%)

Contract - Outside Services

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

147,092 147,092

301,121 301,121

328,598 328,598

27,477 27,477

9.1% 9.1%

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COMMUNICATIONS + PUBLIC INFORMATION The City’s communications division facilitates timely, accurate, and open communication and collaboration to foster greater transparency and inclusion in the community. The division is responsible for media relations, social media, advertising, internal and external communications, press releases, stakeholder relations, the City’s website, branding, graphic design, photography and videography, and provides communications support to each of the City’s departments. CORE SERVICES Educate, inform, and engage with Rohnert Park residents and stakeholders about City initiatives, programs, and services. Maintain the City’s website as a foundation of City communications, ensuring content is current and easily accessible. Maintain a strong social media presence across multiple platforms to provide twoway communication with residents and stakeholders. Provide a variety of communications avenues to reach diverse populations, including the 101 billboard, a weekly column in the Community Voice, the monthly Friendly City Spotlight newsletter, and social media. Support internal communications by facilitating a monthly employee newsletter. Extend multi-lingual communications avenues where feasible, including to those in the Spanish-speaking and hearing and visually impaired communities. Maintain professional relationships with media.

MAJOR ACCOMPLISHMENTS COMPLETED IN FISCAL YEAR 2024-2025 Evaluated and expanded internal and external communications policies and practices Created “Friendly City Spotlight” Community Newsletter Launched Pathways to Leadership Program MAJOR GOALS FOR FISCAL YEAR 2025-2026 Launch new city website. Evaluate, establish and expand internal and external communications policies and practices. Evaluate the established communication channels to identify effectiveness and understand the community’s communication preferences. Based on evaluation results, improve engagement and continue to track accessibility and inclusivity in order to efficiently use resources.

Communications + Public Information Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

EXPENDITURES Salaries

88,471

116,555

116,401

Benefits

19,014

30,332

30,157

(175)

(0.6%)

8,800

100.0%

21,437

36,000

36,550

550

1.5%

Internal Service Fund Charges Services & Supplies

(154)

(0.1%)

Professional Contracts

25,054

85,000

98,900

13,900

16.4%

TOTAL EXPENDITURES

153,976

267,887

290,808

22,921

8.6%

General Fund Net Cost

153,976

267,887

290,808

22,921

8.6%

Communications + Public Information Acct Number

Description

10001045-61000

Salaries & Wages

10001045-61220

Admin. Leave Payout

TOTAL-Salaries

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

88,471

115,443

115,573

130

0.1%

1,111

828

(283)

(25.5%)

88,471

116,555

116,401

(154)

(0.1%) (3.9%)

10001045-62100

Medicare

1,252

1,655

1,590

(65)

10001045-62200

Benefits-Medical

5,671

7,367

14,734

7,367

100.0%

10001045-62230

Benefits-Vision

111

135

121

(14)

(10.4%)

10001045-62240

Benefits-Life Insurance

183

231

0.0%

10001045-62250

Benefits-Dental

726

870

877

0.8%

10001045-62260

Benefits-EAP

0.0%

10001045-62600

Disability-Long Term

460

600

601

0.2%

10001045-62620

Disability-Short Term

257

335

10001045-62680

PERS-ER

9,282

16,751

(16,751)

(100.0%)

10001045-62685

PERS- ER UAL

100.0%

10001045-62720

RHSA Plan

10001045-62800

Workers Comp

TOTAL-Benefits 10001045-80010

9,729

1,000

1,200

0.0%

1,154

705

(449)

(38.9%)

19,014

30,332

30,157

(175)

(0.6%)

8,800

100.0%

8,800

100.0%

Services - Info Tech

TOTAL-ISF Charges 10001045-63105

Printing

10001045-63110

Office Expense

10001045-63140

Advertising

10001045-63143

Communication-Phone

10001045-63160

Software Lic. & Subscriptions

10001045-63310

Dues & Subscriptions

10001045-63600

0.0%

2,000

1,000

(1,000)

(50.0%)

930

1,000

2,000

1,000

100.0%

3,256

10,000

0.0%

550

100.0%

8,777

15,000

0.0%

570

1,000

0.0%

Meeting Expense

538

1,000

0.0%

10001045-63610

Travel and Training

3,032

5,000

0.0%

10001045-66210

Special Dept Expense

4,334

1,000

0.0%

TOTAL-Services & Supplies

21,437

36,000

36,550

550

1.5%

10001045-64000

25,054

85,000

98,900

13,900

16.4%

25,054

85,000

98,900

13,900

16.4%

Contract - Outside Services

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

153,976 153,976

267,887 267,887

290,808 290,808

22,921 22,921

8.6% 8.6%

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Finance Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

EXPENDITURES Salaries

801,112

1,078,499

1,356,145

277,646

25.7%

Benefits

218,377

348,866

464,037

115,171

33.0%

299,557

100.0%

Services & Supplies

52,173

143,100

240,524

97,424

68.1%

Professional Contracts

308,141

264,000

160,000

(104,000)

(39.4%)

(70,196)

100.0%

TOTAL EXPENDITURES

1,379,804

1,834,466

2,450,067

615,601

33.6%

General Fund Net Cost

1,379,804

1,834,466

2,450,067

615,601

33.6%

Internal Service Fund Charges

Reimbursements

Finance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001300-61000

Salaries

738,274

1,029,884

1,418,170

388,286

37.7%

10001300-61100

Part Time 1000Hr

4,644

0.0%

10001300-61155

Overtime

23,729

33,524

0.0%

10001300-61200

Supplemental Earnings

22,202

0.0%

10001300-61219

Annual Leave Payout

2,209

0.0%

10001300-61220

Annual Admin Pay

6,609

12,761

6,152

93.1%

10001300-61300

Stipend Pay

2,199

2,640

120

(2,520)

(95.5%)

10001300-61500

Acting Pay

7,855

5,843

903

(4,940)

(84.5%)

10001300-62998

Salary Savings

(109,333)

100.0%

801,112

1,078,499

1,356,145

277,646

25.7%

TOTAL-Salaries 10001300-61710

Longevity

2,204

5,360

10,732

5,372

100.2%

10001300-61837

Allowance Auto

1,674

7,885

13,668

5,783

73.3%

10001300-62100

Medicare

11,173

15,410

20,542

5,132

33.3%

10001300-62200

Benefits-Medical

97,720

126,979

110,938

(16,041)

(12.6%)

10001300-62230

Benefits-Vision

1,106

1,365

1,420

4.0%

10001300-62240

Benefits-Life Insurance

2,064

2,334

3,164

830

35.6%

10001300-62250

Benefits-Dental

7,196

8,787

10,256

1,469

16.7%

10001300-62260

Benefits-EAP

282

344

402

16.9%

10001300-62600

Disability-Long Term

3,842

5,427

7,008

1,581

29.1%

10001300-62620

Disability-Short Term

2,142

3,027

3,907

880

29.1%

10001300-62640

Unemployment

2,095

0.0%

10001300-62680

PERS-ER

77,254

150,597

139,915

(10,682)

(7.1%)

10001300-62685

PERS- ER UAL

10001300-62720

RHSA Plan

10001300-62740

Tuition Reimbursement

10001300-62800

Workers Comp

TOTAL-Benefits

120,384

100.0%

9,244

11,520

12,840

1,320

11.5% (100.0%)

1,350

(1,350)

382

8,480

8,861

381

4.5%

218,377

348,866

464,037

115,171

33.0%

10001300-80010

Services - Info Tech

95,441

100.0%

10001300-80050

Services - Gen Liab ISF

204,116

100.0%

299,557

100.0%

2,165

2,500

100

(2,400)

(96.0%)

TOTAL-ISF Charges 10001300-63100

Postage & Shipping

10001300-63105

Printing

3,647

6,100

5,000

(1,100)

(18.0%)

10001300-63110

Office Expense

15,322

14,000

18,000

4,000

28.6%

10001300-63120

Equipment, Small Office & Tool

25,030

8,000

10,000

2,000

25.0%

10001300-63143

Communication-Phone

2,650

100.0%

10001300-63250

Lease-Equipment

14,700

100.0%

10001300-63310

Dues & Subscriptions

730

1,500

0.0%

10001300-63600

Meeting Expense

120

1,000

0.0%

10001300-63610

Travel and Training

1,385

60,000

20,000

(40,000)

(66.7%)

10001300-66210

Special Dept Expense

TOTAL-Services & Supplies

3,774

50,000

0.0%

52,173

143,100

122,950

(20,150)

(14.1%)

Finance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

(100,000)

(100.0%)

75,000

(4,000)

(5.1%)

Acct Number

Description

10001300-63950

Contract Services - Staffing

136,571

100,000

10001300-64000

Contract - Outside Services

96,170

79,000

10001300-64040

Audit, Acctng, & Tax Fee

75,400

85,000

0.0%

308,141

264,000

160,000

(104,000)

(39.4%)

TOTAL-Prof Contracts 10001300-68111

Reimb frm PFF Admin

(70,196)

100.0%

TOTAL-Reimbursements

(70,196)

100.0%

TOTAL Revenues

0.0%

1,379,804 1,379,804

1,834,466 1,834,466

2,332,493 2,332,493

498,027 498,027

27.1% 27.1%

TOTAL Expenditures General Fund Net Cost

Finance Building FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001305-63120

Equipment, Small Office & Tool

2,000

100.0%

10001305-63145

Internet & Broadband

1,839

100.0%

10001305-65210

Repair & Maintenance

47,896

100.0%

10001305-65222

Supplies-Janitorial Svs

21,000

100.0%

10001305-65310

Utility-Electric

35,602

100.0%

10001305-65320

Utility-Water and Sewer

6,137

100.0%

10001305-66210

Special Dept Expense

3,100

100.0%

TOTAL-Services & Supplies

117,574

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

117,574 117,574

100.0% 100.0%

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/Other General Government - Budget Summary

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

Sales Tax

15,351,207

15,492,200

14,700,000

Property Tax

12,528,175

12,352,300

12,788,100

435,800

3.5%

Transient Tax

3,753,328

4,500,000

3,550,000

(950,000)

(21.1%)

Franchise Fee

3,446,853

3,124,700

3,344,405

219,705

7.0%

Licenses & Permits

554,873

510,000

561,000

51,000

10.0%

Charges for Services

892,534

455,800

250,000

(205,800)

(45.2%)

2,009

10,000

16,000

6,000

60.0%

0.0%

2,224,265

1,516,200

1,668,145

151,945

10.0%

$ Change

% Change

SOURCES

Fines & Penalties Donations Revenue Interest & Rents

(792,200)

(5.1%)

Intergovernmental

71,712

51,000

70,000

19,000

37.3%

Revenue from Other Agencies

173,627

100,000

(100,000)

(100.0%)

1,213,945

2,395,800

736,000

(1,659,800)

(69.3%)

693,700

698,300

2,037,200

1,338,900

191.7%

Transfer In

5,589,627

11,854,487

4,808,493

(7,045,993)

(59.4%)

TOTAL SOURCES

46,495,923

53,060,787

44,529,343

(8,531,443)

(16.1%)

Benefits

1,643,345

2,269,200

2,405,510

136,310

6.0%

Internal Service Fund Charges

2,858,502

6,787,300

29,400

(6,757,900)

(99.6%)

Services & Supplies

Other Revenue Cost Allocation Plan

EXPENDITURES

6,511,446

5,917,835

1,243,417

(4,674,418)

(79.0%)

Debt Services

147,359

145,800

108,000

(37,800)

(25.9%)

Capital Outlay

1,813,128

1,647,748

(1,647,748)

(100.0%)

8,254

10,000

297,000

287,000

2870.0%

(4,448,634)

100.0%

Professional Contracts Reimbursements Transfer Out

1,623,679

100,000

1,500,000

1,400,000

1400.0%

TOTAL EXPENDITURES

14,605,714

16,877,883

1,134,693

(15,743,190)

(93.3%)

General Fund Net Cost

(31,890,209)

(36,182,904)

(43,394,650)

(7,211,746)

19.9%

Retiree Medical

Acct Number

Description

10001396-50116

OPEB Trust Distribution

TOTAL-Other Revenue

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

745,839

896,000

736,000

(160,000)

(17.9%)

745,839

896,000

736,000

(160,000)

(17.9%)

10001396-43420

T-In Sewer Ops

63,000

64,000

67,000

3,000

4.7%

10001396-43430

T-In Water Ops

117,000

111,000

108,000

(3,000)

(2.7%)

TOTAL-Transfer In

180,000

175,000

0.0%

10001396-62200

Benefits-Medical

971,529

1,117,000

1,228,700

111,700

10.0%

10001396-62230

Benefits-Vision

25,917

30,000

33,000

3,000

10.0%

10001396-62240

Benefits-Life Insurance

12,387

21,000

0.0%

10001396-62250

Benefits-Dental

124,224

149,100

164,010

14,910

10.0%

10001396-62260

Benefits-EAP

10001396-62550

Benfit Med-$500 Reimb

10001396-62555

Benefit Medical Reimb

962

800

0.0%

142,130

150,000

0.0%

158,170

148,500

150,000

1,500

1.0%

1,433,395

1,616,400

1,747,510

131,110

8.1%

8,254

10,000

0.0%

8,254

10,000

0.0%

TOTAL Revenues

925,839

1,071,000

911,000

160,000

14.9%

TOTAL Expenditures General Fund Net Cost

1,441,649 515,810

1,626,400 555,400

1,757,510 846,510

131,110 291,110

8.1% 52.4%

TOTAL-Benefits 10001396-64000

Contract - Outside Services

TOTAL-Prof Contracts

General Liability

Acct Number

Description

10001397-50171

Chrgs for Services Gen Liab

TOTAL-Charges for Services 10001397-55010

General Liab-Recovery Rev

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

439,700

(439,700)

(100.0%)

439,700

(439,700)

(100.0%)

118,313

110,000

(110,000)

(100.0%)

TOTAL-Other Revenue

118,313

110,000

(110,000)

(100.0%)

10001397-63201

General Liability Premium

1,154,100

1,317,000

(1,317,000)

(100.0%)

10001397-63203

General Liab Self Insur'd Loss

770,101

500,335

(500,335)

(100.0%)

10001397-63204

General Liab Minor Claim Damag

119,282

83,000

(83,000)

(100.0%)

10001397-63215

Property Program Premium

585,000

702,000

(702,000)

(100.0%)

TOTAL-Services & Supplies

2,628,483

2,602,335

(2,602,335)

(100.0%)

TOTAL Revenues

118,313

549,700

100.0%

TOTAL Expenditures General Fund Net Cost

2,628,483 2,510,170

2,602,335 2,052,635

(2,602,335) (2,052,635)

(100.0%) (100.0%)

Workers' Compensation

Acct Number

Description

10001398-55000

Workers' Comp Premiums

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

126,699

1,389,800

(1,389,800)

(100.0%)

TOTAL-Other Revenue

126,699

1,389,800

(1,389,800)

(100.0%)

10001398-62476

209,950

652,800

620,000

(32,800)

(5.0%)

209,950

652,800

620,000

(32,800)

(5.0%)

1,082,779

737,000

449,137

(287,863)

(39.1%)

3,000

0.0%

1,082,779

740,000

452,137

(287,863)

(38.9%)

(1,069,137)

100.0%

(1,069,137)

100.0%

TOTAL Revenues

126,699

1,389,800

100.0%

TOTAL Expenditures General Fund Net Cost

1,292,729 1,166,030

1,392,800 3,000

3,000 3,000

(1,389,800) -

(99.8%) 0.0%

Workers' Compensation Claims

TOTAL-Benefits 10001398-63218

Workers' Compensation Premium

10001398-63225

ADA Ergo Assessment

TOTAL-Services & Supplies 10001398-68001

Reimb frm Worker Premiums

TOTAL-Reimbursements

Non-Departmental / Other General Government FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

10001399-51200

Sales Tax-Bradley Burns

9,677,149

9,179,200

9,200,000

20,800

0.2%

10001399-51220

Sales Tax-Measure A

5,674,058

6,313,000

5,500,000

(813,000)

(12.9%)

15,351,207

15,492,200

14,700,000

(792,200)

(5.1%)

TOTAL-Sales Tax

$ Change

% Change

10001399-50111

Tax-State MVLF Excess

54,427

50,000

70,000

20,000

40.0%

10001399-51010

Property Tax - RPTTF

1,758,605

1,400,000

0.0%

10001399-51100

Prop Tax-Secured Property Tax

4,783,694

5,100,000

0.0%

10001399-51110

Prop Tax-Supplemental

180,727

213,800

192,300

(21,500)

(10.1%)

10001399-51120

Prop Tax-Unsecured Prop Tax

267,752

269,100

272,800

3,700

1.4%

10001399-51130

Prop Tax-HOPTR

38,764

39,400

41,300

1,900

4.8%

10001399-51140

Other Property Taxes

156

0.0%

10001399-51150

Real Property Transfer Tax

258,289

280,000

211,700

(68,300)

(24.4%)

10001399-51160

Prop Tax-In Lieu MVLF Swap

5,185,759

5,000,000

5,500,000

500,000

10.0%

TOTAL-Property Tax

12,528,175

12,352,300

12,788,100

435,800

3.5%

10001399-51300

Transient Occupantcy Tax

3,753,328

4,500,000

3,550,000

(950,000)

(21.1%)

TOTAL-Transient Tax

3,753,328

4,500,000

3,550,000

(950,000)

(21.1%)

10001399-52000

Franchise - PG&E

679,771

578,400

680,000

101,600

17.6%

10001399-52005

Franchise - Broadband & Cable

500,151

432,100

592,267

160,167

37.1%

10001399-52010

Franchise - Refuse

2,266,931

2,114,200

2,072,138

(42,062)

(2.0%)

TOTAL-Franchise Fee

3,446,853

3,124,700

3,344,405

219,705

7.0%

10001399-53000

Business License Revenue

453,563

408,000

460,000

52,000

12.7%

10001399-53100

Business License-Rental Bus

101,310

102,000

101,000

(1,000)

(1.0%)

554,873

510,000

561,000

51,000

10.0% (9.1%)

TOTAL-Licenses & Permits 10001399-50065

Permit-Parking

1,155

1,100

1,000

(100)

10001399-50171

Chrgs for Services Non-Dept

640,575

0.0%

10001399-50173

Charges for Srvcs-ROPS Admin

238,333

238,000

100.0%

10001399-50179

Chrg Srvs-BIA TOT

TOTAL-Charges for Services 10001399-53300

Business License - Penalties

TOTAL-Fines & Penalties 10001399-50335

12,471

15,000

11,000

(4,000)

(26.7%)

892,534

16,100

250,000

233,900

1452.8%

2,009

10,000

16,000

6,000

60.0%

2,009

10,000

16,000

6,000

60.0%

0.0%

1,293,874

913,100

997,000

83,900

9.2%

3,569

1,665

100.0%

0.0%

Donations Revenue

TOTAL-Donations Rev 10001399-50079

Interest Income-Allocated

10001399-50081

Interest Income

10001399-50082

FMV - Unrealized Gain/Loss

266,233

10001399-50086

Interest Income-Leases

30,073

0.0%

10001399-50087

Investment Earnings PARS

22,817

52,000

100.0%

10001399-50093

Rents-Digital Billboard

232,643

223,800

0.0%

10001399-50095

Rents-Billboard Land

6,561

3,300

3,800

500

15.2%

10001399-50097

Rents-Land

6,450

6,500

6,600

100

1.5%

10001399-50099

Rents-State Farm

10,137

10,000

11,280

1,280

12.8%

Non-Departmental / Other General Government Acct Number

Description

10001399-50103

Rents-Cell Tower

TOTAL-Interest & Rents 10001399-50153

Mandated Cost-PS SB90

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

351,908

359,500

372,000

12,500

3.5%

2,224,265

1,516,200

1,668,145

151,945

10.0%

71,712

51,000

70,000

19,000

37.3%

TOTAL-Intergovernmental

71,712

51,000

70,000

19,000

37.3%

10001399-50157

Other Revenue-Agency

100,075

100,000

(100,000)

(100.0%)

10001399-50159

Other Revenue-Agency

73,552

173,627

100,000

(100,000)

TOTAL-Rev frm Othr Agenc

0.0% (100.0%)

10001399-50339

Other Revenue

13,479

0.0%

10001399-50351

Prior Year Revenue

209,616

0.0%

TOTAL-Other Revenue

223,095

0.0%

10001399-50177

Cost Allocation Plan Revenue

693,700

698,300

2,037,200

1,338,900

191.7%

TOTAL-Cost Allocation Plan

693,700

698,300

2,037,200

1,338,900

191.7%

10001399-42110

T-In Information Technology

95,000

69,500

(69,500)

(100.0%)

10001399-42430

T-In Vehicle Replacement

1,402,000

(1,402,000)

(100.0%)

10001399-42440

T-In Fleet

26,000

(26,000)

(100.0%)

10001399-42500

T-In Facility ISF

57,000

(57,000)

(100.0%)

10001399-44110

T-In Rohnert Park Foundation

1,052,455

0.0%

10001399-44249

T-In UDSP Maintenance Annuity

37,000

75,000

295,575

220,575

294.1%

10001399-44254

T-In Public Facility Fin Admin

254,687

83,300

(83,300)

(100.0%)

10001399-44261

T-In CFD SouthEast

900,463

930,600

(930,600)

(100.0%)

10001399-44262

T-In CFD Westside

205,593

114,200

(114,200)

(100.0%)

10001399-44263

T-In CFD Bristol

85,956

86,400

(86,400)

(100.0%)

10001399-44264

T-In CFD SOMO

270,000

(270,000)

(100.0%)

10001399-44276

T-In SESP PS

15,900

(15,900)

(100.0%)

10001399-44320

T-In Supplemental Law Enf Serv

229,253

150,000

(150,000)

(100.0%)

10001399-44325

T-In Measure M Fire

759,524

765,700

(765,700)

(100.0%)

10001399-44420

T-In HUTA Gas Tax

84,500

10001399-44525

T-In PAC Capital Facility

12,748

(12,748)

(100.0%)

10001399-44601

T-In Graton Supplemental

289,226

7,596,139

4,337,918

(3,258,220)

(42.9%)

10001399-44607

T-In Graton Nbrhd & Workforce

1,165,970

10001399-45700

T-In Successor Agency CDC

25,000

(25,000)

10001399-45720

T-In Successor Agency HSNG

TOTAL-Transfer In 10001399-62640

0.0%

0.0% (100.0%)

250,000

0.0%

5,409,627

11,679,487

4,633,493

(7,045,993)

(60.3%)

38,000

100.0%

38,000

100.0%

Unemployment

TOTAL-Benefits 10001399-80010

Services - Info Tech

1,348,444

1,542,200

29,400

(1,512,800)

(98.1%)

10001399-80020

Services - Fleet

606,165

564,700

(564,700)

(100.0%)

10001399-80030

Services - Vehicle Replacement

903,893

955,400

(955,400)

(100.0%)

10001399-80040

Services - Facility

3,725,000

(3,725,000)

(100.0%)

2,858,502

6,787,300

29,400

(6,757,900)

(99.6%)

TOTAL-ISF Charges

Non-Departmental / Other General Government Acct Number

Description

10001399-63100

Postage & Shipping

10001399-63105

Printing

10001399-63120

Equipment, Small Office & Tool

10001399-63140

Advertising

10001399-63143

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

15,010

35,000

30,040

(4,960)

(14.2%)

719

9,000

4,420

(4,580)

(50.9%)

55,718

50,000

100.0%

500

4,000

(4,000)

(100.0%)

Communication-Phone

185,264

170,000

(170,000)

(100.0%)

10001399-63160

Software Lic. & Subscriptions

63,301

71,100

68,500

(2,600)

(3.7%)

10001399-63220

Employee Wellness

0.0%

10001399-63250

Lease-Equipment

53,582

54,000

30,000

(24,000)

(44.4%)

10001399-63310

Dues & Subscriptions

25,488

25,500

26,000

500

2.0%

10001399-63415

Bank & Merchant Fees

216,187

193,900

65,000

(128,900)

(66.5%)

10001399-63416

Bank Investment Fees

22,129

27,200

100.0%

10001399-63465

Tax-Property Tax

2,613

28,000

2,700

(25,300)

(90.4%)

10001399-63485

Bad Debt

55,459

0.0%

10001399-63880

Administration Fee - Tax

85,093

110,000

120,000

10,000

9.1%

10001399-65130

Fuel

300,503

275,000

(275,000)

(100.0%)

10001399-65310

Utility-Electric

1,182,978

1,200,000

(1,200,000)

(100.0%)

10001399-65320

Utility-Water and Sewer

342,088

250,000

(250,000)

(100.0%)

10001399-66210

Special Dept Expense

190,538

150,000

115,000

(35,000)

(23.3%)

10001399-66280

Other Exp-Contingency

100,000

100.0%

10001399-68900

Cash Over-(Short)

188

0.0%

10001399-68905

Penalties & Late Fees Exp

2,784

0.0%

TOTAL-Services & Supplies

2,800,184

2,575,500

638,860

(1,936,640)

(75.2%)

10001399-89500

147,359

145,800

108,000

(37,800)

(25.9%)

147,359

145,800

108,000

(37,800)

(25.9%)

Debt-Principal

TOTAL-Debt Services 10001399-81540

Capital Asset-Equipment

399,223

245,748

(245,748)

(100.0%)

10001399-81550

Capital Asset-Vehicles

1,413,905

1,402,000

(1,402,000)

(100.0%)

1,813,128

1,647,748

(1,647,748)

(100.0%)

TOTAL-Capital Outlay 10001399-64000

Contract - Outside Services

287,000

100.0%

TOTAL-Prof Contracts

287,000

100.0%

10001399-68010

CAP REIMBURSEMENT EXP

(3,367,700)

100.0%

10001399-68118

Reimb frm CFD 4261 SouthEast

(6,484)

100.0%

10001399-68119

Reimb frm CFD 4262 Westside

(5,313)

100.0%

(3,379,497)

100.0% (100.0%)

TOTAL-Reimbursements 10001399-72430

T-Out Vehicle Replacement

100,000

(100,000)

10001399-72500

T-Out Facilities

1,445,235

10001399-73100

T-Out Golf Course

5,000

0.0%

10001399-77109

T-Out to Gen Fund Funding

1,500,000

100.0%

10001399-77110

T-Out CIP-Government

0.0%

73,444

TOTAL-Transfer Out

1,623,679

100,000

1,500,000

1,400,000

1400.0%

TOTAL Revenues

45,325,073

50,050,287

43,618,343

6,431,943

12.9%

TOTAL Expenditures General Fund Net Cost

9,242,852 (36,082,220)

11,256,348 (38,793,939)

778,237 (42,840,106)

(10,478,111) (4,046,168)

(93.1%) 10.4%

0.0%

City Hall Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001405-63120

Equipment, Small Office & Tool

27,000

100.0%

10001405-63145

Internet & Broadband

1,800

100.0%

10001405-63280

Maintenance-Janitorial

21,600

100.0%

10001405-65210

Repair & Maintenance

50,000

100.0%

10001405-65222

Supplies-Janitorial Svs

500

100.0%

10001405-65310

Utility-Electric

38,160

100.0%

10001405-65320

Utility-Water and Sewer

4,360

100.0%

10001405-66210

Special Dept Expense

9,000

100.0%

TOTAL-Services & Supplies

152,420

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

152,420 152,420

100.0% 100.0%

THIS PAGE INTENTIONALLY LEFT BLANK

Human Resources Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES Intergovernmental

3,026

0.0%

TOTAL SOURCES

3,026

0.0%

Salaries

825,533

880,834

765,153

(115,681)

(13.1%)

Benefits

222,176

292,672

292,522

(150)

(0.1%)

EXPENDITURES

163,400

100.0%

Services & Supplies

247,274

224,700

119,400

(105,300)

(46.9%)

Professional Contracts

52,707

150,000

10,000

(140,000)

(93.3%)

TOTAL EXPENDITURES

1,347,690

1,548,207

1,350,475

(197,732)

(12.8%)

General Fund Net Cost

1,344,664

1,548,207

1,350,475

(197,732)

(12.8%)

Internal Service Fund Charges

Human Resources

Acct Number

Description

10001700-50141

Grant-State

TOTAL-Intergovernmental

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

3,026

0.0%

3,026

0.0%

10001700-61000

Salaries & Wages

543,463

578,770

579,658

888

0.2%

10001700-61155

Overtime

2,689

2,322

2,300

(22)

(0.9%)

10001700-61200

Supplemental Earnings

4,739

0.0%

10001700-61220

Annual Admin Pay

5,955

0.0%

10001700-61300

Stipend Pay

600

0.0%

10001700-61500

Acting Pay

2,062

100.0%

551,491

587,647

590,575

2,928

0.5%

TOTAL-Salaries 10001700-61837

Allowance Auto

2,538

6,571

6,834

263

4.0%

10001700-62100

Medicare

7,555

8,206

8,015

(191)

(2.3%)

10001700-62200

Benefits-Medical

79,651

84,648

78,533

(6,115)

(7.2%)

10001700-62230

Benefits-Vision

636

676

605

(71)

(10.5%)

10001700-62240

Benefits-Life Insurance

1,344

1,386

0.0%

10001700-62250

Benefits-Dental

4,134

4,350

4,385

0.8%

10001700-62260

Benefits-EAP

162

170

0.0%

10001700-62600

Disability-Long Term

2,836

3,013

3,017

0.1%

10001700-62620

Disability-Short Term

1,582

1,680

1,683

0.2%

10001700-62680

PERS-ER

57,073

84,066

64,525

(19,541)

(23.2%)

10001700-62685

PERS- ER UAL

10001700-62720

RHSA Plan

10001700-62740 10001700-62800

48,849

100.0%

5,697

6,000

0.0%

Tuition Reimbursement

108

4,500

0.0%

Workers Comp

259

7,062

3,943

(3,119)

(44.2%)

163,574

212,330

232,445

20,115

9.5%

TOTAL-Benefits 10001700-80010

Services - Info Tech

43,800

100.0%

10001700-80050

Services - Gen Liab ISF

76,600

100.0%

120,400

100.0% 0.0%

TOTAL-ISF Charges 10001700-63100

Postage & Shipping

10001700-63110

Office Expense

10001700-63120

Equipment, Small Office & Tool

10001700-63143

Communication-Phone

10001700-63160

Software Lic. & Subscriptions

10001700-63220

100

1,897

2,000

0.0%

138

500

1,000

500

100.0%

550

100.0%

37,809

33,100

36,410

3,310

10.0%

Employee Wellness

213

10,000

15,000

5,000

50.0%

10001700-63250

Lease-Equipment

7,400

100.0%

10001700-63310

Dues & Subscriptions

786

1,140

100.0%

10001700-63600

Meeting Expense

219

300

0.0%

10001700-63610

Travel and Training

10,242

15,200

17,000

1,800

11.8%

10001700-63735

Certification Assessment

3,000

0.0%

10001700-63900

Recruitment

177,265

150,000

25,000

(125,000)

(83.3%)

10001700-66210

Special Dept Expense

17,365

1,600

0.0%

245,988

215,800

110,500

(105,300)

(48.8%)

TOTAL-Services & Supplies

Human Resources

Acct Number

Description

10001700-64000

Contract - Outside Services

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

52,707

150,000

10,000

(140,000)

(93.3%)

52,707

150,000

10,000

(140,000)

(93.3%)

3,026

0.0%

1,013,759 1,010,733

1,165,777 1,165,777

1,063,920 1,063,920

(101,857) (101,857)

(8.7%) (8.7%)

Payroll FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

Acct Number

Description

10001710-61000

Salaries & Wages

266,673

283,641

10001710-61155

Overtime

3,507

2,641

10001710-61220

Annual Admin Pay

1,053

1,085

10001710-61500

Acting Pay

TOTAL-Salaries

$ Change

% Change

172,078

(111,563)

(39.3%)

1,000

(1,641)

(62.1%)

(1,085)

(100.0%)

2,809

5,821

1,500

(4,321)

(74.2%)

274,042

293,187

174,578

(118,609)

(40.5%)

10001710-62100

Medicare

3,886

4,225

2,418

(1,807)

(42.8%)

10001710-62200

Benefits-Medical

16,761

16,967

12,167

(4,800)

(28.3%)

10001710-62230

Benefits-Vision

402

405

242

(163)

(40.2%)

10001710-62240

Benefits-Life Insurance

693

462

(231)

(33.3%)

10001710-62250

Benefits-Dental

2,612

2,610

1,754

(856)

(32.8%)

10001710-62260

Benefits-EAP

102

(34)

(33.3%)

10001710-62600

Disability-Long Term

1,409

1,505

895

(610)

(40.5%)

10001710-62620

Disability-Short Term

10001710-62680

PERS-ER

10001710-62685

PERS- ER UAL

10001710-62720

RHSA Plan

10001710-62740

Tuition Reimbursement

10001710-62800

Workers Comp

TOTAL-Benefits

786

839

499

(340)

(40.5%)

28,247

42,001

19,135

(22,866)

(54.4%)

14,487

100.0%

3,600

2,400

(1,200)

(33.3%)

4,500

0.0%

105

2,895

1,050

(1,845)

(63.7%)

58,602

80,342

60,077

(20,265)

(25.2%)

10001710-80010

Services - Info Tech

17,500

100.0%

10001710-80050

Services - Gen Liab ISF

25,500

100.0%

43,000

100.0%

594

600

0.0%

380

100.0%

693

8,300

7,920

(380)

(4.6%)

1,287

8,900

0.0%

TOTAL-ISF Charges 10001710-63110

Office Expense

10001710-63310

Dues & Subscription

10001710-63610

Travel and Training

TOTAL-Services & Supplies TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

333,931 333,931

382,429 382,429

286,555 286,555

(95,874) (95,874)

(25.1%) (25.1%)

Development Services Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

679,559

710,600

741,607

31,007

4.4%

Charges for Services

2,234,570

2,691,300

2,991,200

299,900

11.1%

Fines & Penalties

66,711

22,500

75,000

52,500

233.3%

Other Revenue

3,469

0.0%

116,000

100.0%

2,984,308

3,424,400

3,923,807

499,407

14.6%

Salaries

1,375,023

2,224,046

2,114,127

(109,919)

(4.9%)

Benefits

365,435

702,597

750,863

48,266

6.9%

483,718

100.0%

691,625

1,282,000

1,604,800

322,800

25.2%

1,863,800

100.0%

644,640

1,300,000

832,500

(467,500)

(36.0%)

Transfer In TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Expenses to Reimbursements Professional Contracts

(121,277)

100.0%

TOTAL EXPENDITURES

3,076,723

5,508,643

7,528,531

2,019,888

36.7%

General Fund Net Cost

92,415

2,084,243

3,604,724

1,520,481

73.0%

Reimbursements

Development Services FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10002000-50053

Permit Building Plan Check

395,724

350,000

503,899

153,899

44.0%

10002000-50059

Building Standards SB1473

547

600

262

(338)

(56.3%)

10002000-50161

Permit-Planning Flat Fee

74,237

60,000

37,446

(22,554)

(37.6%)

10002000-50195

Engineering Flat

209,052

300,000

200,000

(100,000)

(33.3%)

TOTAL-Licenses & Permits

679,559

710,600

741,607

31,007

4.4%

10002000-50069

Other Rev-Developer Deposit

586,957

1,000,000

0.0%

10002000-50163

Other Rev-Cost Recovery Labor

223,406

375,000

500,000

125,000

33.3%

10002000-50164

Cost Recovery Admin

52,259

150,000

70,000

(80,000)

(53.3%)

10002000-50167

Home Occupant Fee

7,416

15,000

20,000

5,000

33.3%

10002000-50173

Charges for Srvcs

6,556

35,000

(35,000)

(100.0%)

10002000-52100

PEG Fees

10002000-52300

Building Inspection Fee

10002000-52400

Strong Motion Fee

10002000-52450

Cal Disability SB1186

TOTAL-Charges for Services

268

0.0%

1,340,986

1,106,000

1,400,000

294,000

26.6%

518

300

200

(100)

(33.3%)

16,204

10,000

1,000

(9,000)

(90.0%)

2,234,570

2,691,300

2,991,200

299,900

11.1%

10002000-50241

Fines-Building Violations

13,294

15,000

30,000

15,000

100.0%

10002000-50349

Code Compliance

53,417

7,500

45,000

37,500

500.0%

TOTAL-Fines & Penalties

66,711

22,500

75,000

52,500

233.3%

10002000-50351

3,469

0.0%

3,469

0.0%

116,000

100.0%

116,000

100.0% 1.6%

Prior Year Revenue

TOTAL-Other Revenue 10002000-44112

T-In General Plan Maintenence

TOTAL-Transfer In 10002000-61000

Salaries & Wages

1,395,726

2,186,121

2,221,565

35,444

10002000-61100

Part Time 1000Hr

0.0%

10002000-61155

Overtime

4,273

8,728

8,000

(728)

(8.3%)

10002000-61200

Supplemental Earnings

8,521

10002000-61219

Annual Leave Payout

3,557

(3,557)

(100.0%)

10002000-61220

Annual Admin Pay

18,118

21,745

3,628

20.0%

10002000-61300

Stipend Pay

1,200

0.0%

10002000-61500

Acting Pay

4,528

6,323

14,794

8,471

134.0%

10002000-62998

Salary Savings

(153,177)

100.0%

10002000-62999

Reimburse Salaries & Benefits

39,305

0.0%

1,375,023

2,224,046

2,114,127

(109,919)

(4.9%) 4.0%

TOTAL-Salaries

0.0%

10002000-61837

Allowance Auto

8,126

31,542

32,803

1,261

10002000-62100

Medicare

20,035

31,893

32,253

360

1.1%

10002000-62200

Benefits-Medical

148,769

228,823

189,362

(39,461)

(17.2%)

10002000-62230

Benefits-Vision

1,764

2,605

2,213

(392)

(15.0%)

10002000-62240

Benefits-Life Insurance

4,055

5,564

5,448

(116)

(2.1%)

10002000-62250

Benefits-Dental

11,477

16,774

16,031

(743)

(4.4%)

10002000-62260

Benefits-EAP

483

691

655

(36)

(5.2%)

10002000-62600

Disability-Long Term

7,032

11,403

11,089

(314)

(2.8%)

10002000-62620

Disability-Short Term

3,922

6,359

6,184

(175)

(2.8%)

Development Services

Acct Number

Description

10002000-62680

PERS-ER

10002000-62685

PERS- ER UAL

10002000-62720

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

142,236

317,380

227,965

(89,415)

(28.2%)

187,121

100.0%

RHSA Plan

13,417

20,736

0.0%

10002000-62740

Tuition Reimbursement

3,315

3,046

3,370

324

10.6%

10002000-62800

Workers Comp

803

25,780

15,633

(10,147)

(39.4%)

365,435

702,597

750,863

48,266

6.9%

TOTAL-Benefits 10002000-80010

Services - Info Tech

151,500

100.0%

10002000-80020

Services - Fleet

21,000

100.0%

10002000-80030

Services - Vehicle Replacement

30,218

100.0%

10002000-80050

Services - Gen Liab ISF

281,000

100.0%

483,718

100.0%

TOTAL-ISF Charges 10002000-63100

Postage & Shipping

500

0.0%

10002000-63105

Printing

1,087

1,200

0.0%

10002000-63110

Office Expense

3,795

4,500

0.0%

10002000-63120

Equipment, Small Office & Tool

8,655

10,500

0.0%

10002000-63140

Advertising

1,607

2,000

0.0%

10002000-63143

Communication-Phone

9,000

100.0%

10002000-63160

Software Lic. & Subscriptions

67,591

215,000

0.0%

10002000-63250

Lease-Equipment

11,000

100.0%

10002000-63300

Uniform - Purchase

1,562

1,000

0.0%

10002000-63310

Dues & Subscriptions

3,067

7,800

0.0%

10002000-63415

Bank & Merchant Fees

175,000

100.0%

10002000-63600

Meeting Expense

110

1,200

0.0%

10002000-63610

Travel and Training

15,204

35,800

0.0%

10002000-63870

Developer Deposit Expense

586,957

1,000,000

0.0%

10002000-65120

Repair & Maintenance

1,800

100.0%

10002000-65130

Fuel

6,000

100.0%

10002000-65500

Non-Capital Projects

116,000

100.0%

10002000-66210

Special Dept Expense

1,990

2,500

0.0%

10002000-68950

One-Time Expenditure

4,000

100.0%

691,625

1,282,000

1,604,800

322,800

25.2%

1,863,800

100.0%

1,863,800

100.0%

644,640

1,300,000

832,500

(467,500)

(36.0%)

644,640

1,300,000

832,500

(467,500)

(36.0%)

TOTAL-Services & Supplies 10002000-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb 10002000-64000

Contract - Outside Services

TOTAL-Prof Contracts 10002000-68000

Reimb frm CIP Labor

(35,000)

100.0%

10002000-68111

Reimb frm 4254 PFF Admin

(66,277)

100.0%

10002000-68125

Reimb frm F4290 RAB

(20,000)

100.0%

(121,277)

100.0%

TOTAL Revenues

2,984,308

3,424,400

3,923,807

499,407

14.6%

TOTAL Expenditures General Fund Net Cost

3,076,723 92,415

5,508,643 2,084,243

7,528,531 3,604,724

2,019,888 1,520,481

36.7% 73.0%

TOTAL-Reimbursements

THIS PAGE INTENTIONALLY LEFT BLANK

Public Safety Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

(2,475,000)

(88.9%)

SOURCES Sales Tax

345,717

2,785,000

310,000

Licenses & Permits

636,609

612,000

0.0%

Charges for Services

104,556

25,000

70,000

45,000

180.0%

Fines & Penalties

84,206

65,000

73,500

8,500

13.1%

Intergovernmental

113,211

29,000

50,713

21,713

74.9%

Revenue from Other Agencies

447,056

260,600

1,173,436

912,836

350.3%

Other Revenue

246,935

0.0%

625,000

100.0%

1,978,289

3,776,600

2,914,649

(861,951)

(22.8%)

13,460,604

13,334,458

12,347,209

(987,249)

(7.4%)

4,984,448

6,598,635

6,352,642

(245,993)

(3.7%)

3,234,482

100.0%

853,986

949,000

1,896,196

947,196

99.8%

625,000

100.0%

1,546,543

2,288,000

2,385,036

97,036

4.2%

(1,951,209)

100.0%

Transfer In TOTAL SOURCES EXPENDITURES Salaries Benefits Internal Service Fund Charges Services & Supplies Capital Outlay Professional Contracts

TOTAL EXPENDITURES

20,845,581

23,170,093

24,889,356

1,719,264

7.4%

General Fund Net Cost

18,867,292

19,393,493

21,974,707

2,581,215

13.3%

Reimbursements

Public Safety Administration

Acct Number

Description

10003000-61000

Salaries & Wages

10003000-61200

Supplemental Earnings

10003000-61220

Annual Admin Pay

10003000-61700

POST

TOTAL-Salaries

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

241,746

247,937

(247,937)

6,912

(100.0%)

5,967

(5,967)

(100.0%)

0.0%

20,549

21,075

(21,075)

(100.0%)

269,207

274,978

(274,978)

(100.0%)

10003000-61831

Uniform Allowance

457

1,080

(1,080)

(100.0%)

10003000-62100

Medicare

3,792

3,883

(3,883)

(100.0%)

10003000-62200

Benefits-Medical

20,337

21,399

(21,399)

(100.0%)

10003000-62230

Benefits-Vision

285

135

(135)

(99.9%)

10003000-62240

Benefits-Life Insurance

464

462

(462)

(100.0%)

10003000-62250

Benefits-Dental

877

870

(870)

(100.0%)

10003000-62260

Benefits-EAP

(34)

(99.8%)

10003000-62600

Disability-Long Term

1,404

1,405

(1,405)

(100.0%)

10003000-62620

Disability-Short Term

783

(783)

(100.0%)

10003000-62680

PERS-ER

53,947

107,469

(107,469)

(100.0%)

10003000-62720

RHSA Plan

1,208

1,200

(1,200)

(100.0%)

10003000-62800

Workers Comp

1,062

28,360

(28,360)

(100.0%)

TOTAL-Benefits

84,649

167,079

(167,079)

(100.0%)

TOTAL Revenues

353,856 353,856

442,057 442,057

(442,057) (442,057)

TOTAL Expenditures General Fund Net Cost

0.0% (100.0%) (100.0%)

Public Safety Support Services FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003110-61000

Salaries & Wages

950,724

1,021,821

965,552

(56,269)

(5.5%)

10003110-61155

Overtime

9,150

143,000

15,000

(128,000)

(89.5%)

10003110-61200

Supplemental Earnings

32,506

0.0%

10003110-61219

Annual Leave Payout

2,319

0.0%

10003110-61220

Annual Admin Pay

3,286

5,082

5,167

1.7%

10003110-61300

Stipend Pay

1,039

1,800

600

(1,200)

(66.7%)

10003110-61500

Acting Pay

1,925

(1,925)

(100.0%)

10003110-61700

POST

2,448

2,075

100.0%

10003110-62998

Salary Savings

(103,640)

100.0%

1,001,478

1,173,627

884,754

(288,873)

(24.6%)

TOTAL-Salaries 10003110-61831

Uniform Allowance

10003110-61837

Allowance Auto

10003110-62100

Medicare

13,872

14,350

13,712

(638)

(4.4%)

10003110-62200

Benefits-Medical

117,053

131,658

114,243

(17,415)

(13.2%)

10003110-62220

Benefits-Hearing

500

(500)

(100.0%)

10003110-62230

Benefits-Vision

1,718

1,554

1,392

(162)

(10.4%)

10003110-62240

Benefits-Life Insurance

3,033

3,120

2,887

(233)

(7.5%)

10003110-62250

Benefits-Dental

9,843

10,005

10,085

0.8%

10003110-62260

Benefits-EAP

414

426

391

(35)

(8.2%)

10003110-62600

Disability-Long Term

4,701

4,965

4,648

(317)

(6.4%)

10003110-62620

Disability-Short Term

10003110-62680

PERS-ER

10003110-62685

PERS- ER UAL

10003110-62720

RHSA Plan

10003110-62740

Tuition Reimbursement

2,800

10003110-62800

Workers Comp

698 274,305

TOTAL-Benefits

231

540

0.0%

2,538

6,571

6,834

263

4.0%

2,823

2,970

2,810

(160)

(5.4%)

100,058

157,839

99,825

(58,014)

(36.8%)

81,511

100.0%

14,525

15,000

13,800

(1,200)

(8.0%)

2,339

(2,339)

(100.0%)

17,770

11,041

(6,729)

(37.9%)

369,608

363,719

(5,889)

(1.6%)

10003110-80010

Services - Info Tech

87,900

100.0%

10003110-80050

Services - Gen Liab ISF

242,600

100.0%

TOTAL-ISF Charges

330,500

100.0%

TOTAL Revenues

0.0%

1,275,783 1,275,783

1,543,235 1,543,235

1,578,973 1,578,973

35,738 35,738

2.3% 2.3%

TOTAL Expenditures General Fund Net Cost

100

Public Safety Communications FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

10003120-61000

Salaries & Wages

1,068,192

1,089,763

1,095,641

5,878

0.5%

10003120-61100

Part Time 1000Hr

24,311

32,640

20,000

(12,640)

(38.7%)

10003120-61150

Part Time PERS

57,079

43,800

50,000

6,200

14.2%

10003120-61155

Overtime

194,168

120,180

132,198

12,018

10.0%

10003120-61200

Supplemental Earnings

34,521

0.0%

10003120-61300

Stipend Pay

15,693

15,739

19,813

4,074

25.9%

10003120-61500

Acting Pay

1,394

0.0%

10003120-61700

POST

27,566

31,351

30,493

(858)

(2.7%)

10003120-61842

Shift Diff (5%)

9,409

4,271

(4,271)

(100.0%)

10003120-61905

Retention Incentive

28,750

0.0%

10003120-62998

Salary Savings

(266,714)

100.0%

1,461,083

1,337,745

1,081,431

(256,314)

(19.2%) (12.3%)

TOTAL-Salaries

$ Change

% Change

10003120-62100

Medicare

20,349

18,731

16,435

(2,296)

10003120-62200

Benefits-Medical

163,102

170,719

176,836

6,117

3.6%

10003120-62230

Benefits-Vision

1,508

1,621

1,452

(169)

(10.4%)

10003120-62240

Benefits-Life Insurance

2,752

2,773

2,772

(1)

(0.0%)

10003120-62250

Benefits-Dental

10,481

10,440

10,524

0.8%

10003120-62260

Benefits-EAP

493

409

442

8.1%

10003120-62620

Disability-Short Term

3,034

3,297

3,322

0.8%

10003120-62640

Unemployment

178

0.0%

10003120-62680

PERS-ER

126,098

324,419

132,989

(191,430)

(59.0%)

10003120-62685

PERS- ER UAL

100,680

100.0%

10003120-62720

RHSA Plan

9,161

9,600

0.0%

10003120-62800

Workers Comp

683

10,459

6,991

(3,468)

(33.2%)

337,838

552,469

462,043

(90,426)

(16.4%)

TOTAL-Benefits 10003120-80010

Services - Info Tech

109,800

100.0%

10003120-80050

Services - Gen Liab ISF

153,300

100.0%

263,100

100.0%

TOTAL-ISF Charges TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

1,798,922 1,798,922

1,890,215 1,890,215

1,806,574 1,806,574

(83,641) (83,641)

(4.4%) (4.4%)

101

Public Safety Police

Acct Number

Description

10003200-50135

Prop 172 PS Augmentation

TOTAL-Sales Tax 10003200-53200

License-Alarm

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

345,717

310,000

0.0%

345,717

310,000

0.0%

11,090

12,000

0.0%

TOTAL-Licenses & Permits

11,090

12,000

0.0%

10003200-50173

Charges for Srvcs - False Alrm

67,154

50,000

100.0%

10003200-50347

DUI Cost Recovery

37,402

25,000

20,000

(5,000)

(20.0%)

TOTAL-Charges for Services

104,556

25,000

70,000

45,000

180.0%

10003200-50073

Parking Citations

74,069

50,000

70,000

20,000

40.0%

10003200-50077

Court

2,502

3,000

2,000

(1,000)

(33.3%)

10003200-50349

Code Compliance

5,993

10,000

(10,000)

(100.0%)

10003200-53400

Alarm Penalties

1,641

2,000

1,500

(500)

(25.0%)

TOTAL-Fines & Penalties

84,206

65,000

73,500

8,500

13.1%

10003200-50137

Grants-Federal

16,451

4,000

10,713

6,713

167.8%

10003200-50141

Grant-State

10003200-50158

Other Rev - State PS POST

TOTAL-Intergovernmental

25,000

(25,000)

(100.0%)

28,844

40,000

100.0%

45,295

29,000

50,713

21,713

74.9%

10003200-50331

Sale of Property

1,283

0.0%

10003200-50339

Other Revenue

163,038

0.0%

164,321

0.0%

TOTAL-Other Revenue 10003200-42430

T-In Vehicle Replacement

440,000

100.0%

10003200-44210

T-In Traffic Safety

125,000

100.0%

565,000

100.0%

5,808,733

6,362,139

6,105,607

(256,532)

(4.0%) (65.8%)

TOTAL-Transfer In 10003200-61000

Salaries & Wages

10003200-61100

Part Time 1000Hr

33,386

87,780

30,000

(57,780)

10003200-61155

Overtime

887,439

880,000

900,000

20,000

2.3%

10003200-61200

Supplemental Earnings

160,388

30,000

100.0%

10003200-61219

Annual Leave Payout

180,710

0.0%

10003200-61220

Annual Admin Pay

2,750

10,652

7,011

(3,641)

(34.2%)

10003200-61300

Stipend Pay

78,103

115,600

92,032

(23,568)

(20.4%)

10003200-61400

Court Time

14,639

13,146

(13,146)

(100.0%)

10003200-61500

Acting Pay

4,483

1,736

(1,736)

(100.0%)

10003200-61700

POST

233,309

239,715

261,087

21,372

8.9%

10003200-61842

Shift Diff (5%)

26,676

13,858

(13,858)

(100.0%)

10003200-62998

Salary Savings

TOTAL-Salaries

(419,790)

100.0%

7,430,617

7,724,626

7,005,947

(718,679)

(9.3%)

10003200-61831

Uniform Allowance

21,049

51,604

51,782

178

0.3%

10003200-62100

Medicare

102,090

113,160

97,563

(15,597)

(13.8%)

10003200-62200

Benefits-Medical

597,603

649,145

650,792

1,647

0.3%

10003200-62230

Benefits-Vision

7,067

7,064

5,936

(1,128)

(16.0%)

10003200-62240

Benefits-Life Insurance

12,693

13,237

11,341

(1,896)

(14.3%)

102

Public Safety Police FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003200-62250

Benefits-Dental

43,139

45,484

42,959

(2,525)

(5.6%)

10003200-62260

Benefits-EAP

1,689

1,816

1,666

(150)

(8.3%)

10003200-62600

Disability-Long Term

5,573

5,515

7,737

2,222

40.3%

10003200-62620

Disability-Short Term

17,381

19,079

19,172

0.5%

10003200-62640

Unemployment

194

0.0%

10003200-62680

PERS-ER

1,897,155

2,218,784

1,070,276

(1,148,508)

(51.8%)

10003200-62685

PERS- ER UAL

1,309,761

100.0%

10003200-62720

RHSA Plan

52,381

55,656

49,455

(6,201)

(11.1%)

10003200-62740

Tuition Reimbursement

2,108

1,000

(1,000)

(100.0%)

10003200-62800

Workers Comp

TOTAL-Benefits

27,652

630,431

504,717

(125,714)

(19.9%)

2,787,775

3,811,975

3,823,157

11,182

0.3%

10003200-80010

Services - Info Tech

274,900

100.0%

10003200-80020

Services - Fleet

245,000

100.0%

10003200-80030

Services - Vehicle Replacement

540,448

100.0%

10003200-80050

Services - Gen Liab ISF

670,500

100.0%

1,730,848

100.0%

TOTAL-ISF Charges 10003200-63100

Postage & Shipping

374

6,000

100.0%

10003200-63105

Printing

6,793

7,000

5,000

(2,000)

(28.6%)

10003200-63110

Office Expense

10,103

12,000

10,000

(2,000)

(16.7%)

10003200-63120

Equipment, Small Office & Tool

168,990

81,900

80,000

(1,900)

(2.3%)

10003200-63143

Communication-Phone

37,025

100.0%

10003200-63160

Software Lic. & Subscriptions

55,981

87,000

86,000

(1,000)

(1.1%)

10003200-63250

Lease-Equipment

24,154

28,000

(28,000)

(100.0%)

10003200-63300

Uniform - Purchase

77,412

68,000

59,000

(9,000)

(13.2%)

10003200-63301

Uniform BVP Purchase

9,000

100.0%

10003200-63310

Dues & Subscriptions

6,939

14,300

0.0%

10003200-63345

Hazard Material

321

400

0.0%

10003200-63395

License & Permit

508

500

600

100

20.0%

10003200-63415

Bank & Merchant Fees

4,000

100.0%

10003200-63600

Meeting Expense

7,284

5,000

0.0%

10003200-63610

Travel and Training

159,976

148,800

158,750

9,950

6.7%

10003200-65120

Repair & Maintenance

8,000

100.0%

10003200-65130

Fuel

63,000

100.0%

10003200-66210

Special Dept Expense

35,248

22,000

17,000

(5,000)

(22.7%)

10003200-66215

Other Exp-PS-Bookings

16,178

15,000

30,000

15,000

100.0%

10003200-66217

Other Exp-PS-Amory

99,239

149,600

72,450

(77,150)

(51.6%)

10003200-66220

Other Exp-PS-ID

2,139

10,500

4,500

(6,000)

(57.1%)

10003200-66222

Other Exp-First Aid Supplies

0.0%

10003200-66225

Other Exp - Promo Supplies

5,000

100.0%

10003200-68950

One-Time Expenditure

3,000

100.0%

671,737

650,000

678,025

28,025

4.3%

565,000

100.0%

565,000

100.0%

586,210

977,100

1,113,000

135,900

13.9%

TOTAL-Services & Supplies 10003200-81550

Capital Asset-Vehicles

TOTAL-Capital Outlay 10003200-64000

Contract - Outside Services

103

Public Safety Police

Acct Number

Description

10003200-64010

Contract Services-SA Exams

TOTAL-Prof Contracts

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

37,800

28,000

33,600

5,600

20.0%

624,010

1,005,100

1,146,600

141,500

14.1%

10003200-68113

Reimb frm SLESF

(150,000)

100.0%

10003200-68118

Reimb frm 4261 CFD SouthEast

(521,804)

100.0%

10003200-68119

Reimb frm 4262 CFD Westside

(116,394)

100.0%

10003200-68120

Reimb frm 4263 CFD Bristol

(61,511)

100.0%

10003200-68126

Reimb frm CFD 4264 SoMo

(98,000)

100.0%

10003200-68128

Reimb frm SESP PS F4276

(37,800)

100.0%

(985,509)

100.0%

TOTAL-Reimbursements TOTAL Revenues TOTAL Expenditures General Fund Net Cost

755,184

441,000

1,081,213

640,213

145.2%

11,514,139 10,758,955

13,191,701 12,750,701

13,964,068 12,882,855

772,367 132,154

5.9% 1.0%

104

Public Safety Police Main Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003205-63120

Equipment, Small Office & Tool

2,000

100.0%

10003205-63145

Internet & Broadband

11,000

100.0%

10003205-63280

Maintenance-Janitorial

70,129

100.0%

10003205-65210

Repair & Maintenance

200,000

100.0%

10003205-65222

Supplies-Janitorial Svs

21,000

100.0%

10003205-65310

Utility-Electric

298,200

100.0%

10003205-65320

Utility-Water and Sewer

5,784

100.0%

10003205-66210

Special Dept Expense

12,474

100.0%

TOTAL-Services & Supplies

620,587

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

620,587 620,587

100.0% 100.0%

105

Public Safety Emergency Preparedness

Acct Number

Description

10003300-61000

Salaries & Wages

10003300-61155

Overtime

TOTAL-Salaries

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

11,144

0.0%

138

264

(264)

(99.8%)

11,282

264

(264)

(99.8%)

10003300-62100

Medicare

160

0.0%

10003300-62200

Benefits-Medical

708

0.0%

10003300-62230

Benefits-Vision

0.0%

10003300-62240

Benefits-Life Insurance

0.0%

10003300-62250

Benefits-Dental

115

0.0%

10003300-62260

Benefits-EAP

0.0%

10003300-62600

Disability-Long Term

0.0%

10003300-62620

Disability-Short Term

0.0%

10003300-62680

PERS-ER

1,400

0.0%

10003300-62720

RHSA Plan

TOTAL-Benefits

158

0.0%

2,619

0.0%

14,000

100.0% 0.0%

10003300-63120

Equipment, Small Office & Tool

10003300-63610

Travel and Training

4,951

3,000

10003300-66210

Special Dept Expense

992

3,000

0.0%

5,943

6,000

20,000

14,000

233.3%

TOTAL-Services & Supplies 10003300-64000

Contract - Outside Services

30,000

0.0%

TOTAL-Prof Contracts

30,000

0.0%

TOTAL Revenues

0.0%

19,844 19,844

36,264 36,264

50,000 50,000

13,736 13,736

37.9% 37.9%

TOTAL Expenditures General Fund Net Cost

106

Public Safety Fire

Acct Number

Description

10003400-50136

Sales Tax Measure H-Fire Reven

TOTAL-Sales Tax 10003400-50057

Permit Fire Plan Check

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

2,475,000

(2,475,000)

(100.0%)

2,475,000

(2,475,000)

(100.0%)

625,519

600,000

0.0%

TOTAL-Licenses & Permits

625,519

600,000

0.0%

10003400-50158

18,148

0.0%

18,148

0.0%

60,000

100.0%

60,000

100.0%

Other Rev - State PS & Fire

TOTAL-Intergovernmental 10003400-42430

T-In Vehicle Replacement

TOTAL-Transfer In 10003400-61000

Salaries

2,326,262

2,077,381

2,641,284

563,903

27.1%

10003400-61155

Overtime

680,068

550,000

0.0%

10003400-61200

Supplemental Earnings

72,106

0.0%

10003400-61219

Annual Leave Payout

6,191

0.0%

10003400-61220

Annual Admin Pay

6,570

7,240

670

10.2%

10003400-61300

Stipend Pay

7,246

4,650

21,278

16,628

357.6%

10003400-61400

Court Time

2,623

4,452

(4,452)

(100.0%)

10003400-61500

Acting Pay

878

2,128

(2,128)

(100.0%)

10003400-61700

POST

104,109

110,053

155,275

45,222

41.1%

10003400-61839

FLSA OT

17,648

7,721

(7,721)

(100.0%)

10003400-61842

Shift Diff (5%)

0.0%

3,217,133

2,762,954

3,375,077

612,123

22.2%

7,438

15,661

19,980

4,319

27.6%

350,000

(350,000)

(100.0%)

TOTAL-Salaries 10003400-61831

Uniform Allowance

10003400-61835

Allowance Management

10003400-62100

Medicare

44,391

31,005

79,852

48,847

157.5%

10003400-62200

Benefits-Medical

288,510

266,910

303,613

36,703

13.8%

10003400-62230

Benefits-Vision

2,568

2,230

2,480

251

11.3%

10003400-62240

Benefits-Life Insurance

4,666

4,275

5,195

920

21.5%

10003400-62250

Benefits-Dental

16,278

14,355

17,979

3,624

25.2%

10003400-62260

Benefits-EAP

638

562

697

135

24.0%

10003400-62600

Disability-Long Term

2,245

2,571

5,834

3,263

126.9%

10003400-62620

Disability-Short Term

10003400-62680

PERS-ER

10003400-62685

PERS- ER UAL

10003400-62720

RHSA Plan

10003400-62740

Tuition Reimbursement

10003400-62800

Workers Comp

TOTAL-Benefits

6,477

6,144

16,043

9,899

161.1%

1,081,401

754,178

452,556

(301,622)

(40.0%)

545,765

100.0%

19,514

16,800

22,800

6,000

35.7%

993

1,000

(1,000)

(100.0%)

15,537

231,813

230,929

(884)

(0.4%)

1,490,656

1,697,504

1,703,723

6,219

0.4%

10003400-80010

Services - Info Tech

123,500

100.0%

10003400-80020

Services - Fleet

115,000

100.0%

10003400-80030

Services - Vehicle Replacement

409,734

100.0%

10003400-80050

Services - Gen Liab ISF

261,800

100.0%

910,034

100.0%

TOTAL-ISF Charges

107

Public Safety Fire FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003400-63105

Printing

257

500

10003400-63110

Office Expense

477

1,500

0.0%

10003400-63120

Equipment, Small Office & Tool

36,585

84,000

75,000

(9,000)

(10.7%)

10003400-63143

Communication-Phone

21,150

100.0%

10003400-63160

Software Lic. & Subscriptions

4,637

4,800

0.0%

10003400-63300

Uniform - Purchase

6,571

9,000

7,500

(1,500)

(16.7%)

10003400-63310

Dues & Subscriptions

990

1,000

0.0%

10003400-63345

Hazard Material

500

0.0%

10003400-63395

License & Permit

3,045

3,000

0.0%

10003400-63600

Meeting Expense

2,870

2,000

0.0%

10003400-63610

Travel and Training

41,491

68,700

0.0%

10003400-65120

Repair & Maint Vehicles

16,000

100.0%

10003400-65130

Fuel

30,000

100.0%

10003400-66210

Special Dept Expense

21,936

27,200

22,200

(5,000)

(18.4%)

10003400-66222

Other Exp-First Aid Supplies

7,288

22,400

28,200

5,800

25.9%

10003400-66224

Other Exp-Structural Fire PPE

32,252

50,400

75,000

24,600

48.8%

10003400-66225

Other Exp - Promo Supplies

5,000

100.0%

158,398

275,000

362,050

87,050

31.7%

60,000

100.0%

60,000

100.0%

58,230

65,800

42,000

(23,800)

(36.2%)

58,230

65,800

42,000

(23,800)

(36.2%)

(965,700)

100.0%

(965,700)

100.0%

TOTAL Revenues

643,667

3,075,000

660,000

2,415,000

78.5%

TOTAL Expenditures General Fund Net Cost

4,924,417 4,280,750

4,801,258 1,726,258

5,487,184 4,827,184

685,926 3,100,926

14.3% 179.6%

TOTAL-Services & Supplies 10003400-81550

Capital Asset-Vehicles

TOTAL-Capital Outlay 10003400-64000

Contract - Outside Services

TOTAL-Prof Contracts 10003400-68112

Reimb frm 4325 Measure M Fire

TOTAL-Reimbursements

108

0.0%

Public Safety Fire Stations Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003405-63120

Equipment, Small Office & Tool

2,000

100.0%

10003405-63145

Internet & Broadband

8,000

100.0%

10003405-65210

Repair & Maintenance

120,000

100.0%

10003405-65222

Supplies-Janitorial Svs

10,500

100.0%

10003405-65310

Utility-Electric

49,573

100.0%

10003405-65320

Utility-Water and Sewer

10,922

100.0%

10003405-66210

Special Dept Expense

7,540

100.0%

TOTAL-Services & Supplies

208,535

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

208,535 208,535

100.0% 100.0%

109

Public Safety Grants FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003500-50139

Grants-Fed Pass Thru State Rev

35,479

0.0%

10003500-50141

Grant-State

14,289

0.0%

TOTAL-Intergovernmental

49,768

0.0%

10003500-61155

69,805

60,262

(60,262)

(100.0%)

69,805

60,262

(60,262)

(100.0%)

Overtime

TOTAL-Salaries 10003500-62100

Medicare

10003500-62200

Benefits-Medical

10003500-62230 10003500-62240

935

0.0%

4,747

0.0%

Benefits-Vision

0.0%

Benefits-Life Insurance

0.0%

10003500-62250

Benefits-Dental

312

0.0%

10003500-62260

Benefits-EAP

0.0%

10003500-62720

RHSA Plan

409

0.0%

10003500-62800

Workers Comp

0.0%

6,605

0.0%

TOTAL-Benefits 10003500-63120

Equipment, Small Office & Tool

2,255

0.0%

10003500-63610

Travel and Training

843

0.0%

10003500-66210

Special Dept Expense

5,647

0.0%

TOTAL-Services & Supplies

8,746

0.0%

TOTAL Revenues

49,768

TOTAL Expenditures General Fund Net Cost

85,155 35,387

60,262 60,262

(60,262) (60,262)

110

0.0% (100.0%) (100.0%)

Public Safety Programs

Acct Number

Description

10003600-50157

Other Revenue-Agency

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

447,056

260,600

1,173,436

912,836

350.3%

TOTAL-Rev frm Othr Agenc

447,056

260,600

1,173,436

912,836

350.3%

10003600-50320

82,614

0.0%

82,614

0.0%

Other Revenue - Opioid Sttlmnt

TOTAL-Other Revenue 10003600-63120

Equipment, Small Office & Tool

404

0.0%

10003600-65131

Fuel - Safe

8,757

18,000

7,000

(11,000)

(61.1%)

TOTAL-Services & Supplies

9,162

18,000

7,000

(11,000)

(61.1%)

864,303

1,187,100

(1,187,100)

(100.0%)

1,166,436

100.0%

TOTAL-Prof Contracts

864,303

1,187,100

1,166,436

(20,664)

(1.7%)

TOTAL Revenues

529,670

260,600

1,173,436

912,836

350.3%

TOTAL Expenditures General Fund Net Cost

873,465 343,795

1,205,100 944,500

1,173,436 -

(31,664) (944,500)

(2.6%) (100.0%)

10003600-64000

Contract - Outside Services

10003600-64014

Contract Services - SAFE

111

THIS PAGE INTENTIONALLY LEFT BLANK

112

THIS PAGE INTENTIONALLY LEFT BLANK

113

114

115

Public Works Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES 254

500

11,569

8,000

350,000

342,000

4275.0%

613,770

100.0%

Interest & Rents

143

0.0%

Other Revenue

7,147

5,000

(5,000)

(100.0%)

Transfer In

2,073

898,000

100.0%

TOTAL SOURCES

21,185

13,500

1,862,270

1,848,770

13694.6%

Salaries

526,083

956,345

1,796,207

839,862

87.8%

Benefits

286,674

303,135

726,124

422,989

139.5%

Licenses & Permits Charges for Services Donations Revenue

0.0%

EXPENDITURES

Internal Service Fund Charges Services & Supplies Capital Outlay Professional Contracts Reimbursements

1,115,964

100.0%

437,778

635,400

1,251,612

616,212

97.0%

823,000

100.0%

586,557

1,033,000

1,185,000

152,000

14.7%

(810,324)

100.0%

20,301

0.0%

TOTAL EXPENDITURES

1,857,393

2,927,879

6,087,583

3,159,703

107.9%

General Fund Net Cost

1,836,208

2,914,379

4,225,313

1,310,933

45.0%

Transfer Out

116

Public Works Administration

Acct Number

Description

10004000-50163

Other Rev- Cost Recovery Labor

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

11,569

8,000

350,000

342,000

4275.0%

TOTAL-Charges for Services

11,569

8,000

350,000

342,000

4275.0%

10004000-61000

Salaries & Wages

633,506

513,134

368,676

(144,458)

(28.2%)

10004000-61155

Overtime

4,440

7,715

69,698

61,983

803.5%

10004000-61200

Supplemental Earnings

10,794

0.0%

10004000-61219

Annual Leave Payout

9,486

0.0%

10004000-61220

Annual Admin Pay

1,842

9,276

3,367

(5,909)

(63.7%)

10004000-61300

Stipend Pay

3,037

3,122

2,000

(1,122)

(35.9%)

10004000-61500

Acting Pay

8,294

967

8,294

7,327

757.5%

10004000-61550

Stand-By Weekends

14,254

14,206

29595.8%

10004000-62999

Reimburse Salaries & Benefits

TOTAL-Salaries

444,383

0.0%

227,017

534,261

466,289

(67,972)

(12.7%)

10004000-61710

Longevity

4,246

12,579

(12,579)

(100.0%)

10004000-61837

Allowance Auto

2,041

5,586

2,392

(3,194)

(57.2%)

10004000-62100

Medicare

9,399

7,896

4,976

(2,920)

(37.0%)

10004000-62200

Benefits-Medical

64,517

49,877

41,026

(8,851)

(17.7%)

10004000-62230

Benefits-Vision

849

618

401

(217)

(35.1%)

10004000-62240

Benefits-Life Insurance

1,636

1,254

873

(381)

(30.4%)

10004000-62250

Benefits-Dental

5,502

3,982

2,876

(1,106)

(27.8%)

10004000-62260

Benefits-EAP

215

156

111

(45)

(28.8%)

10004000-62600

Disability-Long Term

3,473

2,755

1,929

(826)

(30.0%)

10004000-62620

Disability-Short Term

1,936

1,536

1,075

(461)

(30.0%)

10004000-62640

Unemployment

20,208

0.0%

10004000-62680

PERS-ER

67,887

76,734

38,365

(38,369)

(50.0%)

10004000-62685

PERS- ER UAL

31,206

100.0%

10004000-62720

RHSA Plan

7,188

5,069

3,816

(1,253)

(24.7%)

10004000-62740

Tuition Reimbursement

10004000-62800

Workers Comp

TOTAL-Benefits

3,000

(3,000)

(100.0%)

234

7,065

2,559

(4,506)

(63.8%)

189,330

178,105

131,605

(46,500)

(26.1%)

10004000-80010

Services - Info Tech

25,900

100.0%

10004000-80020

Services - Fleet

38,000

100.0%

10004000-80030

Services - Vehicle Replacement

52,807

100.0%

10004000-80050

Services - Gen Liab ISF

229,900

100.0%

346,607

100.0%

TOTAL-ISF Charges 10004000-63100

Postage & Shipping

700

200

(500)

(71.4%)

10004000-63110

Office Expense

4,300

5,000

0.0%

10004000-63120

Equipment, Small Office & Tool

2,045

2,200

0.0%

10004000-63143

Communication-Phone

6,000

100.0%

10004000-63250

Lease-Equipment

4,811

2,900

(2,900)

(100.0%)

10004000-63300

Uniform - Purchase

366

1,000

10004000-63395

License & Permit

1,593

1,500

(1,500)

(100.0%)

10004000-63600

Meeting Expense

700

(700)

(100.0%)

10004000-63610

Travel and Training

3,763

6,000

4,000

(2,000)

(33.3%)

10004000-65130

Fuel

10,000

100.0%

117

0.0%

Public Works Administration FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004000-65500

Non-Capital Projects

176

0.0%

10004000-66210

Special Dept Expense

14,898

5,500

3,500

(2,000)

(36.4%)

32,032

25,500

31,900

6,400

25.1%

986

50,000

0.0%

986

50,000

0.0%

(425,000)

100.0%

(425,000)

100.0%

TOTAL-Services & Supplies 10004000-64000

Contract - Outside Services

TOTAL-Prof Contracts 10004000-68000

Reimb frm CIP Labor

TOTAL-Reimbursements TOTAL Revenues

11,569

8,000

350,000

342,000

4275.0%

TOTAL Expenditures General Fund Net Cost

449,366 437,797

787,867 779,867

601,401 251,401

(186,466) (528,466)

(23.7%) (67.8%)

118

Public Works Building Maintenance Administration FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004100-61000

Salaries & Wages

551,740

100.0%

10004100-61155

Overtime

2,000

100.0%

10004100-61220

Annual Admin Pay

1,016

100.0%

10004100-61300

Stipend Pay

3,467

100.0%

558,223

100.0%

TOTAL-Salaries 10004100-61837

Allowance Auto

2,050

100.0%

10004100-62100

Medicare

7,621

100.0%

10004100-62200

Benefits-Medical

85,438

100.0%

10004100-62230

Benefits-Vision

809

100.0%

10004100-62240

Benefits-Life Insurance

1,681

100.0%

10004100-62250

Benefits-Dental

5,858

100.0%

10004100-62260

Benefits-EAP

227

100.0%

10004100-62600

Disability-Long Term

2,888

100.0%

10004100-62620

Disability-Short Term

1,609

100.0%

10004100-62680

PERS-ER

58,881

100.0%

10004100-62685

PERS- ER UAL

46,740

100.0%

10004100-62720

RHSA Plan

6,816

100.0%

10004100-62800

Workers Comp

11,551

100.0%

232,169

100.0%

TOTAL-Benefits 10004100-80010

Services - Info Tech

39,900

100.0%

10004100-80020

Services - Fleet

29,000

100.0%

TOTAL-ISF Charges

68,900

100.0%

10004100-63100

Postage & Shipping

100

100.0%

10004100-63110

Office Expense

2,000

100.0%

10004100-63120

Equipment, Small Office & Tool

7,000

100.0%

10004100-63143

Communication-Phone

7,000

100.0%

10004100-63300

Uniform - Purchase

8,800

100.0%

10004100-63610

Travel and Training

7,000

100.0%

10004100-65210

Repair & Maintenance

50,000

100.0%

10004100-66210

Special Dept Expense

2,000

100.0%

TOTAL-Services & Supplies

83,900

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

943,192 943,192

100.0% 100.0%

119

Public Works Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004105-63120

Equipment, Small Office & Tool

2,000

100.0%

10004105-63145

Internet & Broadband

400

100.0%

10004105-63280

Maintenance-Janitorial

13,200

100.0%

10004105-65210

Repair & Maintenance

108,147

100.0%

10004105-65222

Supplies-Janitorial Svs

10,500

100.0%

10004105-65310

Utility-Electric

4,650

100.0%

10004105-65320

Utility-Water and Sewer

4,725

100.0%

10004105-66210

Special Dept Expense

4,725

100.0%

TOTAL-Services & Supplies

148,347

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

148,347 148,347

100.0% 100.0%

120

Public Works Parks Maintenance

Acct Number

Description

10004110-50183

Permit-Tree Maintenance

TOTAL-Licenses & Permits 10004110-50333

In Lieu-Tree

10004110-42430

$ Change

% Change

500

0.0%

254

500

0.0%

313,770

100.0%

313,770

100.0%

7,147

5,000

(5,000)

(100.0%)

7,147

5,000

(5,000)

(100.0%)

823,000

100.0%

823,000

100.0%

(69,895)

(47.8%)

RPF Donation

TOTAL-Other Revenue

FY 25-26 Adopted Budget

254

TOTAL-Donations Rev 10004110-50185

FY 24-25 Original Budget

FY 23-24 Actual

T-In Vehicle Replacement

TOTAL-Transfer In 10004110-61000

Salaries & Wages

122,881

146,208

76,313

10004110-61100

Part Time 1000Hr

53,000

10004110-61155

Overtime

2,911

37,911

35,000

1202.4%

10004110-61300

Stipend Pay

2,365

2,539

(2,539)

(100.0%)

10004110-61550

Stand-By Weekends

218

(218)

(100.2%)

10004110-61551

Stand-By Weekday

497

(497)

(100.0%)

10004110-62998

Salary Savings

(92,785)

100.0%

125,246

205,373

74,439

(130,934)

(63.8%)

TOTAL-Salaries

0.0%

10004110-62100

Medicare

1,706

2,097

1,820

(277)

(13.2%)

10004110-62200

Benefits-Medical

32,418

34,540

19,807

(14,733)

(42.7%)

10004110-62230

Benefits-Vision

1,627

263

115

(148)

(56.2%)

10004110-62240

Benefits-Life Insurance

433

451

219

(232)

(51.5%)

10004110-62250

Benefits-Dental

1,633

1,697

833

(864)

(50.9%)

10004110-62260

Benefits-EAP

(34)

(51.2%)

10004110-62600

Disability-Long Term

651

774

397

(377)

(48.7%)

10004110-62620

Disability-Short Term

363

431

221

(210)

(48.7%)

10004110-62680

PERS-ER

13,098

21,583

8,486

(13,097)

(60.7%)

10004110-62685

PERS- ER UAL

10004110-62720

RHSA Plan

10004110-62740

Tuition Reimbursement

10004110-62800

Workers Comp

TOTAL-Benefits

6,425

100.0%

2,252

2,340

1,140

(1,200)

(51.3%)

3,000

(3,000)

(100.0%)

5,206

2,978

(2,228)

(42.8%)

54,341

72,449

42,473

(29,976)

(41.4%)

10004110-80010

Services - Info Tech

4,400

100.0%

10004110-80020

Services - Fleet

132,000

100.0%

10004110-80030

Services - Vehicle Replacement

117,208

100.0%

10004110-80050

Services - Gen Liab ISF

153,300

100.0%

406,908

100.0%

TOTAL-ISF Charges 10004110-63110

Office Expense

10004110-63120

Equipment, Small Office & Tool

10004110-63143 10004110-63145 10004110-63240 10004110-63300

517

600

0.0%

14,494

13,000

29,000

16,000

123.1%

Communication-Phone

8,700

100.0%

Internet & Broadband

3,500

100.0%

Rental-Equipment

2,895

14,500

0.0%

Uniform - Purchase

12,218

16,800

0.0%

121

Public Works Parks Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004110-63310

Dues & Subscriptions

185

3,500

0.0%

10004110-63345

Hazard Material

500

0.0%

10004110-63395

License & Permit

190

1,000

0.0%

10004110-63610

Travel and Training

3,542

12,500

7,500

(5,000)

(40.0%)

10004110-65120

Repair & Maintenance

3,000

100.0%

10004110-65130

Fuel

55,000

100.0%

10004110-65320

Utility-Water and Sewer

5,000

100.0%

10004110-66210

Special Dept Expense

158,573

252,300

187,300

(65,000)

(25.8%)

192,614

314,700

335,900

21,200

6.7%

823,000

100.0%

823,000

100.0%

110,193

300,000

325,000

25,000

8.3%

110,193

300,000

325,000

25,000

8.3%

TOTAL-Services & Supplies 10004110-81550

Capital Asset-Vehicles

TOTAL-Capital Outlay 10004110-64000

Contract - Outside Services

TOTAL-Prof Contracts 10004110-68118

Reimb frm 4261 CFD SouthEast

(230,573)

100.0%

10004110-68119

Reimb frm 4262 CFD Westside

(16,601)

100.0%

10004110-68126

Reimb frm CFD 4264 SoMo

(54,000)

100.0%

10004110-68127

Reimb frm F4269 Westside L&LD

(69,115)

100.0%

(370,289)

100.0%

7,401

5,500

1,137,270

1,131,770

20577.6%

482,394 474,993

892,522 887,022

1,637,431 500,161

744,909 (386,861)

83.5% (43.6%)

TOTAL-Reimbursements TOTAL Revenues TOTAL Expenditures General Fund Net Cost

122

Public Works Street Maintenance

Acct Number

Description

10004120-44601

T-In Graton Supplemental

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

2,073

0.0%

TOTAL-Transfer In

2,073

0.0%

10004120-61000

Salaries & Wages

48,222

50,547

665,594

615,047

1216.8%

10004120-61155

Overtime

4,822

14,483

(14,483)

(100.0%)

10004120-61300

Stipend Pay

1,083

1,213

5,762

4,549

375.0%

10004120-61500

Acting Pay

5,280

3,918

(3,918)

(100.0%)

10004120-61550

Stand-By Weekends

3,358

(3,358)

(100.0%)

10004120-61551

Stand-By Weekday

2,531

9,025

(9,025)

(100.0%)

10004120-62998

Salary Savings

TOTAL-Salaries

(95,357)

100.0%

61,943

82,545

575,999

493,455

597.8%

828

1,157

9,026

7,869

680.1%

10004120-62100

Medicare

10004120-62200

Benefits-Medical

10,591

10,425

106,624

96,199

922.8%

10004120-62230

Benefits-Vision

1,268

1,009

941

1392.8%

10004120-62240

Benefits-Life Insurance

121

116

1,927

1,811

1567.2%

10004120-62250

Benefits-Dental

444

435

7,314

6,879

1581.4%

10004120-62260

Benefits-EAP

284

267

1566.9%

10004120-62600

Disability-Long Term

297

269

3,491

3,222

1197.3%

10004120-62620

Disability-Short Term

158

150

1,948

1,798

1197.5%

10004120-62680

PERS-ER

5,569

7,510

62,924

55,414

737.8%

10004120-62685

PERS- ER UAL

56,518

100.0%

10004120-62720

RHSA Plan

617

600

10,008

9,408

1568.0%

10004120-62800

Workers Comp

TOTAL-Benefits

1,812

14,799

12,987

716.9%

19,989

22,558

275,872

253,314

1122.9%

10004120-80010

Services - Info Tech

36,500

100.0%

10004120-80020

Services - Fleet

71,000

100.0%

10004120-80030

Services - Vehicle Replacement

60,249

100.0%

10004120-80050

Services - Gen Liab ISF

102,200

100.0%

269,949

100.0%

12,004

5,300

0.0%

7,950

100.0%

TOTAL-ISF Charges 10004120-63120

Equipment, Small Office & Tool

10004120-63143

Communication-Phone

10004120-63160

Software Lic. & Subscriptions

55,000

0.0%

10004120-63240

Rental-Equipment

23,053

32,500

0.0%

10004120-63300

Uniform - Purchase

7,773

11,600

0.0%

10004120-63345

Hazard Material

111

3,000

0.0%

10004120-63395

License & Permit

2,784

5,300

0.0%

10004120-63610

Travel and Training

2,199

3,000

0.0%

10004120-65120

Repair & Maintenance

3,000

100.0%

10004120-65130

Fuel

23,000

100.0%

10004120-65320

Utility-Water and Sewer

100.0%

10004120-66210

Special Dept Expense

48,000

91,041

100,000

0.0%

TOTAL-Services & Supplies

138,742

215,700

297,650

81,950

38.0%

10004120-64000

311,824

335,000

390,000

55,000

16.4%

311,824

335,000

390,000

55,000

16.4%

Contract - Outside Services

TOTAL-Prof Contracts

123

Public Works Street Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004120-68120

Reimb frm 4263 CFD Bristol

(6,458)

100.0%

10004120-68127

Reimb frm F4269 Westside L&LD

(2,079)

100.0%

(8,537)

100.0%

TOTAL-Reimbursements 10004120-77130

T-Out CIP-Bonds III

20,301

0.0%

TOTAL-Transfer Out

20,301

0.0%

TOTAL Revenues

2,073

0.0%

552,800 550,727

655,802 655,802

1,800,933 1,800,933

1,145,131 1,145,131

174.6% 174.6%

TOTAL Expenditures General Fund Net Cost

124

Public Works Storm Water Maintenance

Acct Number

Description

10004140-50333

RPF Donation

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

150,000

100.0%

TOTAL-Donations Rev

150,000

100.0%

10004140-61155

Overtime

113

(113)

(99.8%)

10004140-61551

Stand-By Weekday

(8)

(103.2%)

121

(121)

(100.1%)

(2)

(114.3%)

(2)

(114.3%)

2,000

100.0%

2,000

100.0% (100.0%)

TOTAL-Salaries 10004140-62100

Medicare

TOTAL-Benefits 10004140-80020

Services - Fleet

TOTAL-ISF Charges 10004140-63100

Postage & Shipping

200

(200)

10004140-63120

Equipment, Small Office & Tool

2,276

0.0%

10004140-63240

Rental-Equipment

1,222

0.0%

10004140-63310

Dues & Subscriptions

10,000

0.0%

10004140-63395

License & Permit

19,807

20,300

22,330

2,030

10.0%

10004140-63610

Travel and Training

409

3,000

4,500

1,500

50.0%

10004140-64050

Community Outreach

3,039

6,000

10,000

4,000

66.7%

10004140-65120

Repair & Maint Vehicles

500

100.0%

10004140-66210

Special Dept Expense

9,495

20,000

0.0%

TOTAL-Services & Supplies

36,247

59,500

67,330

7,830

13.2%

10004140-64000

Contract - Outside Services

52,494

45,000

145,000

100,000

222.2%

10004140-64015

Contract Services-Instructors

TOTAL-Prof Contracts

3,000

(3,000)

(100.0%)

52,494

48,000

145,000

97,000

202.1%

10004140-68119

Reimb frm 4262 CFD Westside

(692)

100.0%

10004140-68127

Reimb frm F4269 Westside L&LD

(5,806)

100.0%

(6,498)

100.0%

150,000

100.0%

88,741 88,741

107,623 107,623

207,832 57,832

100,209 (49,791)

93.1% (46.3%)

TOTAL-Reimbursements TOTAL Revenues TOTAL Expenditures General Fund Net Cost

125

Public Works Sustainability Program

Acct Number

Description

10004260-50333

RPF Donation

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

150,000

100.0%

TOTAL-Donations Rev

150,000

100.0%

10004260-43450

75,000

100.0%

75,000

100.0%

T-In Refuse

TOTAL-Transfer In 10004260-61000

Salaries & Wages

103,989

111,933

120,089

8,156

7.3%

10004260-61100

Part Time 1000Hr

7,886

21,000

(21,000)

(100.0%)

10004260-61220

Annual Admin Pay

1,112

1,168

10004260-61844

Shift Diff (PT Temp)

TOTAL-Salaries

5.0%

0.0%

111,877

134,045

121,257

(12,788)

(9.5%) (14.5%)

10004260-62100

Medicare

1,591

1,916

1,639

(277)

10004260-62200

Benefits-Medical

7,161

7,367

14,734

7,367

100.0%

10004260-62230

Benefits-Vision

134

135

121

(14)

(10.4%)

10004260-62240

Benefits-Life Insurance

231

0.0%

10004260-62250

Benefits-Dental

871

870

877

0.8%

10004260-62260

Benefits-EAP

0.0%

10004260-62600

Disability-Long Term

541

582

625

7.4%

10004260-62620

Disability-Short Term

302

324

348

7.4%

10004260-62680

PERS-ER

10,899

16,242

13,354

(2,888)

(17.8%)

10004260-62685

PERS- ER UAL

100.0%

10004260-62720

RHSA Plan

10004260-62800

Workers Comp

TOTAL-Benefits

10,110

1,200

0.0%

1,119

732

(387)

(34.6%)

23,013

30,021

44,005

13,984

46.6%

10004260-80010

Services - Info Tech

8,800

100.0%

10004260-80050

Services - Gen Liab ISF

12,800

100.0%

21,600

100.0%

37,957

10,000

5,000

(5,000)

(50.0%)

185

10,000

15,000

5,000

50.0%

TOTAL-Services & Supplies

38,142

20,000

0.0%

10004260-64000

111,060

300,000

275,000

(25,000)

(8.3%)

111,060

300,000

275,000

(25,000)

(8.3%)

225,000

100.0%

284,092 284,092

484,066 484,066

481,862 256,862

(2,204) (227,204)

(0.5%) (46.9%)

TOTAL-ISF Charges 10004260-63120

Equipment, Small Office & Tool

10004260-66210

Special Dept Expense

Contract - Outside Services

TOTAL-Prof Contracts TOTAL Revenues TOTAL Expenditures General Fund Net Cost

126

Library Building Maintenance Acct Number

Description

10004405-65210

Repair & Maintenance

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

5,000

100.0%

TOTAL-Services & Supplies

5,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

5,000 5,000

100.0% 100.0%

127

Leased Park Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004505-63120

Equipment, Small Office & Tool

500

100.0%

10004505-63145

Internet & Broadband

720

100.0%

10004505-65210

Repair & Maintenance

10,000

100.0%

10004505-66210

Special Dept Expense

3,240

100.0%

TOTAL-Services & Supplies

14,460

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

14,460 14,460

100.0% 100.0%

128

Public Works Misc Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004605-63120

Equipment, Small Office & Tool

3,000

100.0%

10004605-63145

Internet & Broadband

5,000

100.0%

10004605-65210

Repair & Maintenance

150,000

100.0%

10004605-65222

Supplies-Janitorial Svs

21,000

100.0%

10004605-65310

Utility-Electric

45,000

100.0%

10004605-65320

Utility-Water and Sewer

13,125

100.0%

10004605-66210

Special Dept Expense

10,000

100.0%

TOTAL-Services & Supplies

247,125

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

247,125 247,125

100.0% 100.0%

129

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130

131

132

133

134

Community Services Departments - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

9,789

45,000

35,000

(10,000)

(22.2%)

Community Services

1,709,737

1,940,400

1,933,500

(6,900)

(0.4%)

Charges for Services

161,826

155,200

120,000

(35,200)

(22.7%)

Donations Revenue

31,581

39,000

412,200

373,200

956.9%

Interest & Rents

30,983

40,000

31,500

(8,500)

(21.3%)

Other Revenue

88,248

11,000

0.0%

115,000

100.0%

2,032,164

2,230,600

2,658,200

427,600

19.2%

Salaries

2,291,891

2,534,785

2,419,769

(115,016)

(4.5%)

Benefits

380,398

507,113

604,753

97,640

19.3%

661,222

100.0%

443,860

454,900

1,714,644

1,259,744

276.9%

Expenses to Reimbursements

1,503,900

100.0%

Capital Outlay

125,000

100.0%

Transfer In TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies

534,390

557,400

595,796

38,396

6.9%

TOTAL EXPENDITURES

3,650,538

4,054,198

7,625,084

3,570,886

88.1%

General Fund Net Cost

1,618,375

1,823,598

4,966,884

3,143,286

172.4%

Professional Contracts

135

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136

Community Services Recreation Department - Budget Summary

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

Community Services

1,350,843

1,535,400

Charges for Services

22,574

20,200

23,000

2,800

13.9%

Donations Revenue

2,603

2,500

190,000

187,500

7500.0%

Interest & Rents

30,983

40,000

31,500

(8,500)

(21.3%)

$ Change

% Change

SOURCES 1,544,500

9,100

0.6%

88,025

11,000

0.0%

1,495,029

1,609,100

1,800,000

190,900

11.9%

Salaries

1,860,523

2,077,013

1,203,340

(873,674)

(42.1%)

Benefits

297,255

389,055

257,957

(131,098)

(33.7%)

470,846

100.0%

175,104

181,700

1,013,571

831,871

457.8%

1,150,400

100.0%

Professional Contracts

386,407

383,300

374,820

(8,480)

(2.2%)

TOTAL EXPENDITURES

2,719,289

3,031,068

4,470,934

1,439,866

47.5%

General Fund Net Cost

1,224,261

1,421,968

2,670,934

1,248,966

87.8%

Other Revenue TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Expenses to Reimbursements

137

Community Services Admininistration FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

105,716

(917,273)

(89.7%)

23,712

(794,566)

(97.1%)

186,024

(186,024)

(100.0%)

40,192

35,824

(35,824)

(100.0%)

10,652

Acct Number

Description

10005000-61000

Salaries

926,951

1,022,989

10005000-61100

Part Time 1000Hr

791,412

818,278

10005000-61150

Part Time PERS

83,144

10005000-61155

Overtime

10005000-61200

Supplemental Earnings

10005000-61219

Annual Leave Payout

2,640

0.0%

10005000-61220

Annual Admin Pay

844

12,498

688

(11,810)

(94.5%)

10005000-61300

Stipend Pay

1,201

1,200

804

(396)

(33.0%)

10005000-61844

Shift Diff (PT Temp)

820

200

(200)

(100.0%)

1,857,857

2,077,013

130,920

(1,946,093)

(93.7%)

TOTAL-Salaries 10005000-61833

Allowance Phone

10005000-61837

Allowance Auto

10005000-62100

Medicare

26,619

30,053

10005000-62200

Benefits-Medical

109,899

120,872

10005000-62230

Benefits-Vision

1,218

1,284

10005000-62240

Benefits-Life Insurance

2,945

10005000-62250

Benefits-Dental

10005000-62260

Benefits-EAP

10005000-62600

0.0%

600

100.0%

7,613

19,714

1,230

(18,484)

(93.8%)

1,858

(28,195)

(93.8%)

13,817

(107,055)

(88.6%)

154

(1,130)

(88.0%)

3,119

331

(2,788)

(89.4%)

7,928

8,265

1,094

(7,171)

(86.8%)

333

358

(318)

(88.9%)

Disability-Long Term

4,796

5,326

555

(4,771)

(89.6%)

10005000-62620

Disability-Short Term

2,675

2,970

308

(2,662)

(89.6%)

10005000-62640

Unemployment

10005000-62680

PERS-ER

10005000-62685

PERS- ER UAL

10005000-62720

RHSA Plan

10005000-62740

Tuition Reimbursement

2,858

2,900

10005000-62800

Workers Comp

1,671

13,220

295,221

389,055

TOTAL-Benefits

8,444

0.0%

107,704

169,574

11,845

(157,729)

(93.0%)

8,966

100.0%

10,517

11,400

1,500

(9,900)

(86.8%)

(2,900)

(100.0%)

840

(12,380)

(93.6%)

43,138

(345,917)

(88.9%)

10005000-80010

Services - Info Tech

9,500

100.0%

10005000-80050

Services - Gen Liab ISF

127,700

100.0%

137,200

100.0%

TOTAL-ISF Charges 10005000-63100

Postage & Shipping

4,545

13,000

13,910

910

7.0%

10005000-63105

Printing

36,376

22,600

25,000

2,400

10.6%

10005000-63110

Office Expense

1,046

1,500

0.0%

10005000-63143

Communication-Phone

1,650

100.0%

10005000-63160

Software Lic. & Subscriptions

22,015

22,500

24,000

1,500

6.7%

10005000-63310

Dues & Subscriptions

1,783

2,000

0.0%

10005000-63610

Travel and Training

3,656

6,500

0.0%

10005000-66210

Special Dept Expense

642

0.0%

70,064

68,100

74,560

6,460

9.5%

501,300

100.0%

501,300

100.0%

TOTAL-Services & Supplies 10005000-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb

138

Community Services Admininistration

Acct Number

Description

10005000-64000

Contract - Outside Services

TOTAL-Prof Contracts

FY 25-26 Adopted Budget

$ Change

% Change

5,127

8,500

0.0%

5,127

8,500

0.0%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

FY 24-25 Original Budget

FY 23-24 Actual

0.0%

2,228,268 2,228,268

2,542,668 2,542,668

895,618 895,618

(1,647,050) (1,647,050)

(64.8%) (64.8%)

139

Community Services Programs & Events FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005100-50091

Prgrm Rev-Summer Camp

53,231

75,000

94,000

19,000

25.3%

10005100-50279

Classes

367,499

388,200

360,000

(28,200)

(7.3%)

10005100-50287

Registration-Adult

30,832

50,000

49,200

(800)

(1.6%)

10005100-50289

Excursions

5,660

5,200

6,900

1,700

32.7%

10005100-50291

Special Activities

31,364

29,000

0.0%

10005100-50327

Mini Bus

333

400

0.0%

488,919

547,800

539,500

(8,300)

(1.5%)

160,000

100.0%

TOTAL-Donations Rev

160,000

100.0%

10005100-61000

Salaries

288,918

100.0%

10005100-61100

Part Time 1000Hr

72,067

100.0%

10005100-61220

Admin. Leave Payout

2,206

100.0%

10005100-61300

Stipend Pay

744

100.0%

363,935

100.0%

TOTAL-Community Services 10005100-50333

RPF Donation

TOTAL-Salaries 10005100-61837

Allowance Auto

3,896

100.0%

10005100-62100

Medicare

4,263

100.0%

10005100-62200

Benefits-Medical

38,003

100.0%

10005100-62230

Benefits-Vision

375

100.0%

10005100-62240

Benefits-Life Insurance

847

100.0%

10005100-62250

Benefits-Dental

2,719

100.0%

10005100-62260

Benefits-EAP

106

100.0%

10005100-62600

Disability-Long Term

1,506

100.0%

10005100-62620

Disability-Short Term

841

100.0%

10005100-62680

PERS-ER

32,211

100.0%

10005100-62685

PERS- ER UAL

24,386

100.0%

10005100-62720

RHSA Plan

3,720

100.0%

10005100-62800

Workers Comp

2,353

100.0%

115,226

100.0%

27,200

100.0%

27,200

100.0%

26,852

33,500

34,200

700

2.1%

26,852

33,500

34,200

700

2.1%

21,600

100.0%

21,600

100.0%

TOTAL-Benefits 10005100-80010

Services - Info Tech

TOTAL-ISF Charges 10005100-66210

Special Dept Expense

TOTAL-Services & Supplies 10005100-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb

140

Community Services Programs & Events FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005100-64000

Contract - Outside Services

15,218

23,000

28,120

5,120

22.3%

10005100-64015

Contract Services-Instructors

279,115

271,400

243,800

(27,600)

(10.2%)

TOTAL-Prof Contracts

294,333

294,400

271,920

(22,480)

(7.6%)

TOTAL Revenues

488,919

547,800

699,500

151,700

27.7%

TOTAL Expenditures General Fund Net Cost

321,185 (167,734)

327,900 (219,900)

834,081 134,581

506,181 354,481

154.4% (161.2%)

141

Community Services Community Centers

Acct Number

Description

10005300-50283

Rents-Parks

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

49,991

149,000

96,000

(53,000)

(35.6%)

TOTAL-Interest & Rentals

49,991

149,000

96,000

(53,000)

(35.6%)

10005300-50281

Rents-Facilities-Community Ctr

194,889

205,300

210,000

4,700

2.3%

10005300-50285

Drop in

11,698

10,500

0.0%

10005300-50305

Program Revenue

TOTAL-Community Services 10005300-50333

RPF Donation

10005300-50335

Donations Revenue

14,863

0.0%

221,449

215,800

220,500

4,700

2.2%

10,000

100.0%

2,603

2,500

20,000

17,500

700.0%

TOTAL-Donations Rev

2,603

2,500

30,000

27,500

1100.0%

10005300-50339

88,025

11,000

0.0%

88,025

11,000

0.0%

Other Revenue

TOTAL-Other Revenue 10005300-61000

Salaries & Wages

56,158

100.0%

10005300-61100

Part Time 1000Hr

54,397

100.0%

10005300-61220

Admin. Leave Payout

573

100.0%

10005300-61300

Stipend Pay

252

100.0%

111,380

100.0%

TOTAL-Salaries 10005300-61837

Allowance Auto

1,025

100.0%

10005300-62100

Medicare

1,606

100.0%

10005300-62200

Benefits-Medical

6,263

100.0%

10005300-62230

Benefits-Vision

100.0%

10005300-62240

Benefits-Life Insurance

179

100.0%

10005300-62250

Benefits-Dental

544

100.0%

10005300-62260

Benefits-EAP

100.0%

10005300-62600

Disability-Long Term

292

100.0%

10005300-62620

Disability-Short Term

163

100.0%

10005300-62640

Unemployment

1,988

0.0%

10005300-62680

PERS-ER

6,273

100.0%

10005300-62685

PERS- ER UAL

4,749

100.0%

10005300-62720

RHSA Plan

744

100.0%

10005300-62800

Workers Comp

TOTAL-Benefits

884

100.0%

1,988

22,817

100.0%

10005300-80010

Services - Info Tech

5,400

100.0%

10005300-80020

Services - Fleet

6,000

100.0%

10005300-80030

Services - Vehicle Replacement

4,577

100.0%

15,977

100.0%

TOTAL-ISF Charges 10005300-63110

Office Expense

185

0.0%

10005300-63120

Equipment, Small Office & Tool

155

0.0%

10005300-63250

Lease-Equipment

5,961

6,000

0.0%

10005300-63395

License & Permit

991

1,500

0.0%

10005300-63415

Bank & Merchant Fees

12,000

100.0%

10005300-65130

Fuel

2,100

100.0%

142

Community Services Community Centers FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005300-66210

Special Dept Expense

3,640

2,500

4,000

1,500

60.0%

10005300-66230

Other Exp-Benches

5,396

10,000

0.0%

10005300-66266

Other Exp-Special Events

151

0.0%

16,478

20,000

35,600

15,600

78.0%

280,800

100.0%

280,800

100.0%

49,463

50,000

0.0%

TOTAL-Prof Contracts

49,463

50,000

0.0%

TOTAL Revenues

362,068

378,300

357,500

20,800

5.5%

TOTAL Expenditures General Fund Net Cost

67,929 (294,139)

70,000 (308,300)

516,574 159,074

446,574 467,374

638.0% (151.6%)

TOTAL-Services & Supplies 10005300-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb 10005300-64000

Contract - Outside Services

143

Community Services Main Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005305-63120

Equipment, Small Office & Tool

500

100.0%

10005305-63145

Internet & Broadband

3,500

100.0%

10005305-65210

Repair & Maintenance

100,000

100.0%

10005305-65222

Supplies-Janitorial Svs

21,000

100.0%

10005305-65310

Utility-Electric

112,145

100.0%

10005305-65320

Utility-Water and Sewer

16,065

100.0%

10005305-66210

Special Dept Expense

5,000

100.0%

TOTAL-Services & Supplies

258,210

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

258,210 258,210

100.0% 100.0%

144

Community Services Senior Center FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005400-50107

Rental Leases

30,983

40,000

31,500

(8,500)

(21.3%)

10005400-50205

Memberships

2,860

3,000

2,000

(1,000)

(33.3%)

33,843

43,000

33,500

(9,500)

(22.1%)

287

0.0%

287

0.0%

TOTAL-Community Services 10005400-50173

Charges for Srvcs - Drop-In

TOTAL-Charges for Services 10005400-61000

Salaries & Wages

18,704

100.0%

10005400-61100

Part Time 1000Hr

9,386

100.0%

10005400-61150

Part Time PERS

34,944

100.0%

10005400-61220

Admin. Leave Payout

229

100.0%

63,263

100.0%

TOTAL-Salaries 10005400-61837

Allowance Auto

410

100.0%

10005400-62100

Medicare

909

100.0%

10005400-62200

Benefits-Medical

2,533

100.0%

10005400-62230

Benefits-Vision

100.0%

10005400-62240

Benefits-Life Insurance

100.0%

10005400-62250

Benefits-Dental

141

100.0%

10005400-62260

Benefits-EAP

100.0%

10005400-62600

Disability-Long Term

100.0%

10005400-62620

Disability-Short Term

100.0%

10005400-62680

PERS-ER

5,966

100.0%

10005400-62685

PERS- ER UAL

4,516

100.0%

10005400-62720

RHSA Plan

192

100.0%

10005400-62800

Workers Comp

413

100.0%

15,305

100.0%

TOTAL-Benefits 10005400-80010

Services - Info Tech

1,400

100.0%

10005400-80020

Services - Fleet

7,000

100.0%

10005400-80030

Services - Vehicle Replacement

4,169

100.0%

10005400-80050

Services - Gen Liab ISF

38,300

100.0%

50,869

100.0%

TOTAL-ISF Charges 10005400-63100

Postage & Shipping

10005400-63110

Office Expense

10005400-63120

Equipment, Small Office & Tool

10005400-63250

Lease-Equipment

10005400-65130

Fuel

10005400-66210

Special Dept Expense

10005400-66266

Other Exp-Special Events

TOTAL-Services & Supplies 10005400-65400

200

0.0%

1,005

1,300

0.0%

264

0.0%

4,811

4,500

0.0%

2,250

100.0%

519

1,500

1,512

0.8%

5,749

1,500

0.0%

12,349

9,000

11,262

2,262

25.1%

46,700

100.0%

46,700

100.0%

3,213

0.0%

3,213

0.0%

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb 10005400-64000

Contract - Outside Services

TOTAL-Prof Contracts

145

Community Services Senior Center Acct Number

Description

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

TOTAL Revenues

34,130

43,000

33,500

9,500

22.1%

TOTAL Expenditures General Fund Net Cost

15,561 (18,569)

9,000 (34,000)

187,399 153,899

178,399 187,899

1982.2% (552.6%)

146

Community Services Senior Center Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005405-63120

Equipment, Small Office & Tool

10,000

100.0%

10005405-63145

Internet & Broadband

3,000

100.0%

10005405-63280

Maintenance-Janitorial

50,217

100.0%

10005405-65210

Repair & Maintenance

25,000

100.0%

10005405-65310

Utility-Electric

10,905

100.0%

10005405-65320

Utility-Water and Sewer

4,918

100.0%

10005405-66210

Special Dept Expense

4,000

100.0%

TOTAL-Services & Supplies

108,040

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

108,040 108,040

100.0% 100.0%

147

Community Services Sports Center FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005500-50279

Classes

39,962

38,000

55,000

17,000

44.7%

10005500-50281

Rents-Facilities-Sports Ctr

18,349

22,500

20,000

(2,500)

(11.1%)

10005500-50285

Drop in

945

2,700

350

(2,350)

(87.0%)

10005500-50295

Memberships

365,258

367,500

391,000

23,500

6.4%

10005500-50297

Open Gym

43,170

43,000

47,000

4,000

9.3%

10005500-50303

Drop in Childcare

264

500

150

(350)

(70.0%)

TOTAL-Community Services

467,948

474,200

513,500

39,300

8.3%

10005500-50315

16,626

16,000

0.0%

16,626

16,000

0.0%

Concessions Non-Taxable

TOTAL-Charges for Services 10005500-61000

Salaries

81,177

100.0%

10005500-61100

Part Time 1000Hr

138,360

100.0%

10005500-61220

Admin. Leave Payout

917

100.0%

10005500-62998

Salary Savings

(22,080)

100.0%

198,374

100.0%

TOTAL-Salaries 10005500-61837

Allowance Auto

1,641

100.0%

10005500-62100

Medicare

3,180

100.0%

10005500-62200

Benefits-Medical

8,320

100.0%

10005500-62230

Benefits-Vision

119

100.0%

10005500-62240

Benefits-Life Insurance

282

100.0%

10005500-62250

Benefits-Dental

859

100.0%

10005500-62260

Benefits-EAP

100.0%

10005500-62600

Disability-Long Term

422

100.0%

10005500-62620

Disability-Short Term

235

100.0%

10005500-62680

PERS-ER

9,027

100.0%

10005500-62685

PERS- ER UAL

6,834

100.0%

10005500-62720

RHSA Plan

1,176

100.0%

10005500-62800

Workers Comp

1,718

100.0%

33,846

100.0%

TOTAL-Benefits 10005500-80010

Services - Info Tech

5,900

100.0%

10005500-80050

Services - Gen Liab ISF

102,200

100.0%

108,100

100.0%

TOTAL-ISF Charges 10005500-63100

Postage & Shipping

0.0%

10005500-63110

Office Expense

1,982

2,200

0.0%

10005500-63250

Lease-Equipment

4,811

3,700

4,790

1,090

29.5%

10005500-63335

Other Exps-Concessions

324

0.0%

10005500-63415

Bank & Merchant Fees

13,000

100.0%

10005500-66210

Special Dept Expense

1,599

2,000

0.0%

10005500-66250

Concessions

11,304

10,000

11,000

1,000

10.0%

10005500-66266

Other Exp-Special Events

7,890

8,000

(8,000)

(100.0%)

28,005

25,900

32,990

7,090

27.4%

TOTAL-Services & Supplies

148

Community Services Sports Center

Acct Number

Description

10005500-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb 10005500-64015

Contract Services-Instructors

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

119,100

100.0%

119,100

100.0%

34,272

30,400

44,400

14,000

46.1%

TOTAL-Prof Contracts

34,272

30,400

44,400

14,000

46.1%

TOTAL Revenues

484,574

490,200

529,500

39,300

8.0%

TOTAL Expenditures General Fund Net Cost

62,277 (422,297)

56,300 (433,900)

536,810 7,310

480,510 441,210

853.5% (101.7%)

149

Community Services Sports Center Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005505-63120

Equipment, Small Office & Tool

4,000

100.0%

10005505-63145

Internet & Broadband

7,200

100.0%

10005505-63280

Maintenance-Janitorial

34,800

100.0%

10005505-65210

Repair & Maintenance

100,000

100.0%

10005505-65222

Supplies-Janitorial Svs

21,000

100.0%

10005505-65310

Utility-Electric

130,854

100.0%

10005505-65320

Utility-Water and Sewer

13,650

100.0%

10005505-66210

Special Dept Expense

6,000

100.0%

TOTAL-Services & Supplies

317,504

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

317,504 317,504

100.0% 100.0%

150

Community Services Aquatics/Pools

Acct Number

Description

10005600-50315

Concessions Non-Taxable

TOTAL-Resale

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

5,661

4,200

7,000

2,800

66.7%

5,661

4,200

7,000

2,800

66.7%

10005600-50265

Chrg Srvs-Swim Lap

20,841

20,000

24,000

4,000

20.0%

10005600-50267

Chrg Srvs-Swim Rec

24,888

26,000

40,000

14,000

53.8%

10005600-50273

Chrg Srvs-Lessons

61,496

81,600

98,000

16,400

20.1%

10005600-50281

Rents-Facilities-Aquatics

12,452

18,000

11,000

(7,000)

(38.9%)

119,677

145,600

173,000

27,400

18.8%

TOTAL-Community Services 10005600-61000

Salaries & Wages

57,808

100.0%

10005600-61100

Part Time 1000Hr

2,579

293,499

100.0%

10005600-61155

Overtime

0.0%

10005600-61220

Admin. Leave Payout

1,232

100.0%

10005600-62998

Salary Savings

TOTAL-Salaries

(17,071)

100.0%

2,666

335,468

100.0%

2,187

100.0%

10005600-61837

Allowance Auto

10005600-62100

Medicare

5,120

100.0%

10005600-62200

Benefits-Medical

4,680

100.0%

10005600-62230

Benefits-Vision

100.0%

10005600-62240

Benefits-Life Insurance

173

100.0%

10005600-62250

Benefits-Dental

378

100.0%

10005600-62260

Benefits-EAP

100.0%

10005600-62600

Disability-Long Term

301

100.0%

10005600-62620

Disability-Short Term

168

100.0%

10005600-62680

PERS-ER

6,428

100.0%

10005600-62685

PERS- ER UAL

4,867

100.0%

10005600-62720

RHSA Plan

516

100.0%

10005600-62800

Workers Comp

2,741

100.0%

27,625

100.0%

TOTAL-Benefits 10005600-80010

Services - Info Tech

3,800

100.0%

10005600-80050

Services - Gen Liab ISF

127,700

100.0%

131,500

100.0%

TOTAL-ISF Charges 10005600-63120

Equipment, Small Office & Tool

403

0.0%

10005600-63335

Other Exps-Concessions

322

0.0%

10005600-63395

License & Permit

8,789

6,000

0.0%

10005600-63610

Travel and Training

2,560

3,500

0.0%

10005600-66210

Special Dept Expense

7,688

13,500

0.0%

10005600-66240

Chemicals Aquatic

626

0.0%

10005600-66250

Concessions

969

2,200

3,300

1,100

50.0%

21,356

25,200

26,300

1,100

4.4%

180,900

100.0%

180,900

100.0%

101,268

124,600

521,793

397,193

318.8%

TOTAL-Services & Supplies 10005600-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb TOTAL-Community Services Aqu

151

Community Services Aquatics/Pools Acct Number

Description

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

TOTAL Revenues

125,338

149,800

180,000

30,200

20.2%

TOTAL Expenditures General Fund Net Cost

24,069 (101,268)

25,200 (124,600)

701,793 521,793

676,593 646,393

2684.9% (518.8%)

152

Community Services Aquatics/Pools Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005605-63120

Equipment, Small Office & Tool

5,000

100.0%

10005605-63145

Internet & Broadband

2,160

100.0%

10005605-63280

Maintenance-Janitorial

15,000

100.0%

10005605-65210

Repair & Maintenance

140,000

100.0%

10005605-65222

Supplies-Janitorial Svs

21,000

100.0%

10005605-65310

Utility-Electric

100,000

100.0%

10005605-65320

Utility-Water and Sewer

47,250

100.0%

10005605-66210

Special Dept Expense

10,000

100.0%

10005605-66240

Chemicals Aquatic

92,000

100.0%

TOTAL-Services & Supplies

432,410

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

432,410 432,410

100.0% 100.0%

153

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154

Community Services Animal Services Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES Licenses & Permits

9,789

45,000

35,000

(10,000)

(22.2%)

Charges for Services

139,251

135,000

97,000

(38,000)

(28.1%)

7,743

10,000

38,000

28,000

280.0%

55,000

100.0%

156,783

190,000

225,000

35,000

18.4%

Salaries

431,368

457,772

523,000

65,228

14.2%

Benefits

83,142

118,057

166,176

48,119

40.8%

Donations Revenue Transfer In TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Expenses to Reimbursements

116,876

100.0%

118,087

119,700

295,366

175,666

146.8%

188,600

100.0%

55,000

100.0%

Professional Contracts

50,352

60,000

0.0%

TOTAL EXPENDITURES

682,949

755,530

1,405,018

649,488

86.0%

General Fund Net Cost

526,166

565,530

1,180,018

614,488

108.7%

Capital Outlay

155

Community Services Animal Services

Acct Number

Description

10005130-53500

License & Permits- AS

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

9,789

45,000

35,000

(10,000)

(22.2%)

TOTAL-Licenses & Permits

9,789

45,000

35,000

(10,000)

(22.2%)

10005130-50187

Animal Shelter Fees

93,629

85,000

95,000

10,000

11.8%

10005130-50189

Training

5,150

0.0%

10005130-50340

Animal Shelter Other

TOTAL-Charges for Services 10005130-50334

Donations-Animal Srvcs League

10005130-50335

Donations Revenue

TOTAL-Donations Rev 10005130-42430

40,473

50,000

2,000

(48,000)

(96.0%)

139,251

135,000

97,000

(38,000)

(28.1%)

38,000

100.0%

7,743

10,000

(10,000)

(100.0%)

7,743

10,000

38,000

28,000

280.0%

55,000

100.0%

55,000

100.0%

T-In Vehicle Replacement

TOTAL-Transfer In 10005130-61000

Salaries

226,258

234,825

292,845

58,020

24.7%

10005130-61100

Part Time 1000Hr

119,956

145,635

149,597

3,962

2.7%

10005130-61150

Part Time PERS

73,440

69,888

68,888

(1,000)

(1.4%)

10005130-61155

Overtime

9,824

5,866

8,987

3,121

53.2%

10005130-61200

Supplemental Earnings

1,288

0.0%

10005130-61220

Annual Admin Pay

958

2,083

1,125

117.4%

10005130-61300

Stipend Pay

TOTAL-Salaries

603

600

0.0%

431,368

457,772

523,000

65,228

14.2%

251

600

(600)

(100.0%)

10005130-61833

Allowance Phone

10005130-61837

Allowance Auto

1,367

100.0%

10005130-62100

Medicare

6,064

6,387

7,192

805

12.6%

10005130-62200

Benefits-Medical

35,959

36,834

42,533

5,699

15.5%

10005130-62220

Benefits-Hearing

500

(500)

(100.0%)

10005130-62230

Benefits-Vision

404

405

411

1.5%

10005130-62240

Benefits-Life Insurance

696

693

831

138

19.9%

10005130-62250

Benefits-Dental

2,627

2,610

2,981

371

14.2%

10005130-62260

Benefits-EAP

468

102

116

13.7%

10005130-62600

Disability-Long Term

1,185

1,224

1,522

298

24.3%

10005130-62620

Disability-Short Term

661

683

850

167

24.5%

10005130-62640

Unemployment

295

0.0%

10005130-62680

PERS-ER

31,482

42,036

40,224

(1,812)

(4.3%)

10005130-62685

PERS- ER UAL

30,453

100.0%

10005130-62720

RHSA Plan

1,209

1,200

1,680

480

40.0%

10005130-62800

Workers Comp

1,842

24,783

36,016

11,233

45.3%

83,142

118,057

166,176

48,119

40.8%

TOTAL-Benefits 10005130-80010

Services - Info Tech

29,800

100.0%

10005130-80020

Services - Fleet

5,000

100.0%

10005130-80030

Services - Vehicle Replacement

5,476

100.0%

10005130-80050

Services - Gen Liab ISF

76,600

100.0%

116,876

100.0%

TOTAL-ISF Charges

156

Community Services Animal Services FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005130-63100

Postage & Shipping

200

100

(100)

(50.0%)

10005130-63105

Printing

0.0%

10005130-63110

Office Expense

1,176

2,500

0.0%

10005130-63120

Equipment, Small Office & Tool

2,281

4,000

0.0%

10005130-63143

Communication-Phone

2,770

100.0%

10005130-63160

Software Lic. & Subscriptions

1,226

1,500

0.0%

10005130-63250

Lease-Equipment

3,193

3,400

0.0%

10005130-63310

Dues & Subscriptions

200

300

0.0%

10005130-63395

License & Permit

225

300

0.0%

10005130-63415

Bank & Merchant Fees

100.0%

10005130-63610

Travel and Training

10005130-64050

Community Outreach-AS League

10005130-65130

Fuel

10005130-65500

Non-Capital Projects

4,987

0.0%

10005130-66210

Special Dept Expense

18,057

15,000

16,500

1,500

10.0%

10005130-66260

Food-Animal Shelter

16,867

18,000

0.0%

10005130-66262

Animal Clinic Non-Eligible

55,200

63,000

70,300

7,300

11.6%

118,087

119,700

180,970

61,270

51.2%

TOTAL-Services & Supplies 10005130-65400

1,000

139

4,000

0.0%

14,464

7,500

54,500

47,000

626.7%

1,800

100.0%

Cost Allocation Plan Expense

188,600

100.0%

TOTAL-Expenses to Reimb

188,600

100.0%

10005130-81550

55,000

100.0%

55,000

100.0%

Capital Asset-Vehicles

TOTAL-Capital Outlay 10005130-64000

Contract - Outside Services

50,352

60,000

0.0%

TOTAL-Prof Contracts

50,352

60,000

0.0%

TOTAL Revenues

156,783

190,000

225,000

35,000

18.4%

TOTAL Expenditures General Fund Net Cost

682,949 526,166

755,530 565,530

1,290,622 1,065,622

535,092 500,092

70.8% 88.4%

157

Animal Services Building FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005135-63120

Equipment, Small Office & Tool

1,000

100.0%

10005135-63280

Maintenance-Janitorial

17,347

100.0%

10005135-65210

Repair & Maintenance

25,000

100.0%

10005135-65222

Supplies-Janitorial Svs

10,500

100.0%

10005135-65310

Utility-Electric

42,174

100.0%

10005135-65320

Utility-Water and Sewer

10,500

100.0%

10005135-66210

Special Dept Expense

7,875

100.0%

TOTAL-Services & Supplies

114,396

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

114,396 114,396

100.0% 100.0%

158

Community Services Performing Arts Center (PAC) Dept. - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES Community Services

358,894

405,000

389,000

(16,000)

(4.0%)

Donations Revenue

21,235

26,500

184,200

157,700

595.1%

223

0.0%

60,000

100.0%

380,352

431,500

633,200

201,700

46.7%

Salaries

693,430

100.0%

Benefits

180,620

100.0%

Other Revenue Transfer In TOTAL SOURCES EXPENDITURES

Internal Services Fund Charges Services & Supplies Expenses to Reimbursements

73,500

100.0%

150,670

153,500

405,707

252,207

164.3%

164,900

100.0%

70,000

100.0%

Professional Contracts

97,631

114,100

160,976

46,876

41.1%

TOTAL EXPENDITURES

248,300

267,600

1,749,132

1,481,532

553.6%

General Fund Net Cost

(132,052)

(163,900)

1,115,932

1,279,832

(780.9%)

Capital Outlay

159

Community Services Performing Arts Center (PAC) FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005200-50281

Rents-Facilities-PAC

125,208

121,000

10005200-50305

Program Revenue-Youth

38,514

55,000

0.0%

10005200-50309

Program Revenue-PAC Prod

152,758

190,000

175,000

(15,000)

(7.9%)

10005200-50311

Program Revenue-Box Office

42,415

36,000

38,000

2,000

5.6%

10005200-50343

Sponsorships

3,000

(3,000)

(100.0%)

358,894

405,000

389,000

(16,000)

(4.0%)

TOTAL-Community Services

0.0%

10005200-50333

RPF Concessions

2,843

11,500

90,000

78,500

682.6%

10005200-50335

Donations Revenue

18,392

15,000

0.0%

10005200-50336

Spreckles Donation F4525

TOTAL-Donations Rev 10005200-50351

Prior Year Revenue

TOTAL-Other Revenue 10005200-42430

79,200

100.0%

21,235

26,500

184,200

157,700

595.1%

223

0.0%

223

0.0%

T-In Vehicle Replacement

60,000

100.0%

TOTAL-Transfer In

60,000

100.0%

10005200-61000

Salaries & Wages

365,670

100.0%

10005200-61100

Part Time 1000Hr

237,914

100.0%

10005200-61150

Part Time PERS

150,936

100.0%

10005200-61220

Admin. Leave Payout

5,428

100.0%

10005200-62998

Salary Savings

(66,518)

100.0%

693,430

100.0%

TOTAL-Salaries 10005200-61837

Allowance Auto

8,748

100.0%

10005200-62100

Medicare

10,897

100.0%

10005200-62200

Benefits-Medical

43,561

100.0%

10005200-62230

Benefits-Vision

431

100.0%

10005200-62240

Benefits-Life Insurance

1,118

100.0%

10005200-62250

Benefits-Dental

3,123

100.0%

10005200-62260

Benefits-EAP

122

100.0%

10005200-62600

Disability-Long Term

1,901

100.0%

10005200-62620

Disability-Short Term

1,061

100.0%

10005200-62680

PERS-ER

57,446

100.0%

10005200-62685

PERS- ER UAL

43,494

100.0%

10005200-62720

RHSA Plan

3,072

100.0%

10005200-62800

Workers Comp

5,646

100.0%

180,620

100.0%

TOTAL-Benefits 10005200-80010

Services - Info Tech

31,200

100.0%

10005200-80020

Services - Fleet

4,000

100.0%

10005200-80050

Services - Gen Liab ISF

38,300

100.0%

73,500

100.0%

10,800

0.0%

TOTAL-ISF Charges 10005200-63100

Postage & Shipping

11,291

10,800

10005200-63110

Office Expense

1,026

1,500

0.0%

10005200-63120

Equipment, Small Office & Tool

488

5,000

100.0%

160

Community Services Performing Arts Center (PAC) FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005200-63140

Advertising

44,405

32,500

24,000

(8,500)

(26.2%)

10005200-63180

Box Office Expense

1,163

3,000

0.0%

10005200-63250

Lease-Equipment

4,811

5,400

0.0%

10005200-63310

Dues & Subscriptions

410

800

0.0%

10005200-63395

License & Permit

906

1,000

0.0%

10005200-63405

Transation Fees

20,000

100.0%

10005200-63415

Bank & Merchant Fees

25,000

100.0%

10005200-63610

Travel and Training

132

3,000

0.0%

10005200-65130

Fuel

150

100.0%

10005200-66210

Special Dept Expense

12,221

15,000

0.0%

10005200-66270

Other Exp-PAC Production

73,817

80,500

0.0%

10005200-68950

One-Time Expenditure

8,000

100.0%

150,670

153,500

203,150

49,650

32.3%

TOTAL-Services & Supplies 10005200-65400

Cost Allocation Plan Expense

164,900

100.0%

TOTAL-Expenses to Reimb

164,900

100.0%

10005200-81540

Capital Asset-Equipment

10,000

100.0%

10005200-81550

Capital Asset-Vehicles

60,000

100.0%

70,000

100.0% (30.5%)

TOTAL-Capital Outlay 10005200-64000

Contract - Outside Services

61,456

82,100

57,100

(25,000)

10005200-64013

Contract Services - Actors

36,175

30,000

0.0%

10005200-64015

Contract Services-Instructors

2,000

20,000

18,000

900.0%

TOTAL-Prof Contracts

97,631

114,100

107,100

(7,000)

(6.1%)

TOTAL Revenues

380,352

431,500

633,200

201,700

46.7%

TOTAL Expenditures General Fund Net Cost

248,300 (132,052)

267,600 (163,900)

1,492,700 859,500

1,225,100 1,023,400

457.8% (624.4%)

161

Performing Arts Center (PAC) Building FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005205-63145

Internet & Broadband

1,839

100.0%

10005205-65210

Repair & Maintenance

50,000

100.0%

10005205-65222

Supplies-Janitorial Svs

21,000

100.0%

10005205-65310

Utility-Electric

115,020

100.0%

10005205-65320

Utility-Water and Sewer

7,198

100.0%

10005205-66210

Special Dept Expense

7,500

100.0%

TOTAL-Services & Supplies

202,557

100.0%

10005205-64000

53,876

100.0%

TOTAL-Prof Contracts

53,876

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

256,433 256,433

100.0% 100.0%

Contract - Outside Services

162

Homelessness Department - Budget Summary FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

SOURCES -

0.0%

Intergovernmental

279,685

Other Revenue

1,426

0.0%

281,111

0.0%

Salaries

91,963

103,383

99,657

(3,726)

(3.6%)

Benefits

21,363

27,451

32,128

4,677

17.0%

21,600

100.0%

50,891

10,400

(10,400)

(100.0%)

1,635,975

2,786,200

1,971,734

(814,466)

(29.2%)

(10,000)

100.0%

TOTAL EXPENDITURES

1,800,193

2,927,434

2,115,119

(812,315)

(27.7%)

General Fund Net Cost

1,519,082

2,927,434

2,115,119

(812,315)

(27.7%)

TOTAL SOURCES EXPENDITURES

Internal Service Fund Charges Services & Supplies Professional Contracts Reimbursements

163

Development Services Homelessness

Acct Number

Description

10002250-61000

Salaries & Wages

10002250-61155

Overtime

TOTAL-Salaries

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

91,811

99,003

99,657

654

0.7%

241

(241)

(100.0%)

91,811

99,244

99,657

413

0.4%

0.0%

10002250-62100

Medicare

1,300

1,411

10002250-62200

Benefits-Medical

7,161

7,367

0.0%

10002250-62230

Benefits-Vision

134

135

121

(14)

(10.4%)

10002250-62240

Benefits-Life Insurance

231

0.0%

10002250-62250

Benefits-Dental

871

870

877

0.8%

10002250-62260

Benefits-EAP

0.0%

10002250-62600

Disability-Long Term

470

515

518

0.6%

10002250-62620

Disability-Short Term

262

287

289

0.7%

10002250-62680

PERS-ER

9,621

14,365

11,082

(3,283)

(22.9%)

10002250-62685

PERS- ER UAL

100.0%

10002250-62720

RHSA Plan

10002250-62800

Workers Comp

TOTAL-Benefits

8,390

1,200

0.0%

990

608

(382)

(38.6%)

21,320

27,405

32,128

4,723

17.2%

10002250-80010

Services - Info Tech

8,800

100.0%

10002250-80050

Services - Gen Liab ISF

12,800

100.0%

21,600

100.0%

1,137

0.0%

605

0.0%

1,742

0.0%

1,442,166

2,698,200

1,971,734

(726,466)

(26.9%)

1,442,166

2,698,200

1,971,734

(726,466)

(26.9%)

(10,000)

100.0%

(10,000)

100.0%

TOTAL-ISF Charges 10002250-63120

Equipment, Small Office & Tool

10002250-66210

Special Dept Expense

TOTAL-Services & Supplies 10002250-64000

Contract - Outside Services

TOTAL-Prof Contracts 10002250-68125

Reimb frm F4290 RAB

TOTAL-Reimbursements TOTAL Revenues TOTAL Expenditures General Fund Net Cost

0.0%

1,557,038 1,557,038

2,824,850 2,824,850

2,115,119 2,115,119

(709,731) (709,731)

(25.1%) (25.1%)

164

Public Safety Homelessness

Acct Number

Description

10003250-61155

Overtime

Contract - Outside Services

TOTAL-Prof Contracts

$ Change

% Change

968

(968)

(100.0%)

968

(968)

(100.0%)

6,967

0.0%

6,967

0.0%

TOTAL Revenues TOTAL Expenditures General Fund Net Cost

FY 25-26 Adopted Budget

TOTAL-Salaries 10003250-64000

FY 24-25 Original Budget

FY 23-24 Actual

6,967 6,967

968 968

(968) (968)

165

0.0% (100.0%) (100.0%)

Public Works Homelessness

Acct Number

Description

10004250-50141

Grant-State

TOTAL-Intergovernmental 10004250-50339

Other Revenue - Misc

TOTAL-Other Revenue

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

279,685

0.0%

279,685

0.0%

1,426

0.0%

1,426

0.0%

10004250-61000

Salaries & Wages

142

10004250-61155

Overtime

1,571

(1,571)

10004250-61300

Stipend Pay

10004250-61550

Stand-By Weekends

1,080

(1,080)

10004250-61551

Stand-By Weekday

520

(520)

(99.9%)

153

3,171

(3,171)

(100.0%)

TOTAL-Salaries

0.0% (100.0%) 0.0% (100.0%)

10004250-62100

Medicare

(46)

(100.0%)

10004250-62200

Benefits-Medical

0.0%

10004250-62230

Benefits-Vision

0.0%

10004250-62240

Benefits-Life Insurance

0.0%

10004250-62250

Benefits-Dental

0.0%

10004250-62600

Disability-Long Term

0.0%

10004250-62680

PERS-ER

0.0%

10004250-62720

RHSA Plan

0.0%

(46)

(100.0%)

TOTAL-Benefits 10004250-66210

Special Dept Expense

49,149

10,400

(10,400)

(100.0%)

TOTAL-Services & Supplies

49,149

10,400

(10,400)

(100.0%)

10004250-64000

Contract - Outside Services

186,842

88,000

(88,000)

(100.0%)

TOTAL-Prof Contracts

186,842

88,000

(88,000)

(100.0%)

TOTAL Revenues

281,111

TOTAL Expenditures General Fund Net Cost

236,187 (44,923)

101,617 101,617

(101,617) (101,617)

166

0.0% (100.0%) (100.0%)

SPECIAL REVENUE FUNDS The following summarizes the City’s Special Revenue Funds:

4111 DIVCA PEG Fee (AB 2987) PEG Fees – Revenues received pursuant to Assembly Bill 2987 for activities related to public, educational, and governmental (PEG) access channels. DIVCA – Digital Infrastructure and Video Completion Act of 2006. 4112 General Plan Maintenance - Revenues received from a surcharge pursuant to City’s Resolution No. 2008-03 on certain building permits and based on a percentage of project valuation, for the purpose of updating and maintaining the Rohnert Park General Plan. 4200 Water Development & Improvement - 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. The fee provides for the expansion of the City’s water system, including but not limited to production, storage, and distribution facilities and necessary engineering and planning studies. 4210 Traffic Safety - Revenues received pursuant to Vehicle Code Section 42200 for the purpose of maintenance of traffic control devices, traffic law enforcement, and traffic accident prevention. 4215 Traffic Signals Fee - Revenues received from fees imposed on developers for the purpose of constructing traffic signals. The fee was repealed on July 13, 2004, when the City’s Public Facilities Fee was established. 4225 Affordable Housing Linkage Fee - Revenues received pursuant to Ordinance 771, which established fees to be imposed upon non-residential development. Funds are to assist in the construction of affordable housing or in the implementation of housing programs that are outlined 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. 4232 Homeless - Revenues awarded by federal, state and county to address City of Rohnert Parks community’s housing needs. 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.

167

SPECIAL REVENUE FUNDS (continued) 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 tree(s). 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. 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.

168

SPECIAL REVENUE FUNDS (continued) 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 – A special tax within the Southeast Specific Plan Community Facilities District No. 2015-1, levied annually on each residential unit on the County tax roll and emitted to the City. Funds are to be allocated for additional personnel and city services, as well as to mitigate traffic regionally and locally within the SESP Area. 4262 Community Facility District [CFD] Westside – Revenues received pursuant to a development agreement with the Westside Specific Plan (WSP) Area. Funds are to be used to offset the fiscal deficit of the City's General Fund created by the new residential development within the WSP area.

4263 Community Facility District [CFD] Bristol – Revenues received pursuant to a development agreement which impose fees when building permits are granted during the development of the Bristol Specific Plan. Funds are to be used to offset the fiscal deficit of the City's General Fund created by the new residential development within the BSP area. 4264 Community Facility District [CFD] SOMO – a special tax within the SOMO Community Facilities District levied annually on each residential unit on the County tax roll and remitted to the City to offset the cost of maintenance and services in the SOMO Village Planned Development. 4269 Westside LLD – The Westside formation under the Landscape and Lighting District Act of 1972 to satisfy the DA requirements for Ageda Phase II development. Revenues received from the Sonoma County property tax rolls. Funds are to be allocated for park maintenance. 4270 Southeast Specific Plan Regional Traffic Fee – Revenues received pursuant to a development agreement with the Southeast Specific Plan (SESP) 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.

169

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 (SESP) 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. 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 received from the State of California pursuant to AB 3229 for the purpose of ensuring public safety.

4322 Measure M Parks – Revenues received pursuant to the voter approved sales tax to support improvements and protections for regional and neighborhood parks, waterways, and natural area effective April 1, 2019.

4324 Enhanced Local Fire Protection Tax Act (Measure H) – The measure was enacted in 2024 and generates revenue from a half-cent sales tax levy. The funds are allocated for wildfire prevention, preparedness, emergency response, and vegetation management. They will also support the recruitment and retention of local firefighters, as well as updates to essential equipment and facilities. 4325 Measure M Fire Fund - Revenues received pursuant to the voter approved fire benefit assessment district. Funds are to be used to finance enhancements of fire suppression activities. 170

SPECIAL REVENUE FUNDS (continued) 4327 Measure M Traffic - Revenues received from County of Sonoma on one quarter cent sales tax for street improvements.

4328 Go Sonoma - Revenues received from County of Sonoma on one quarter cent sales tax. The tax proceeds must be spent to fund transportation programs and projects, as allowed by the Go Sonoma Act, to repair roads, address potholes, improve traffic flow, and combat climate change.

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. 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 (RMRA) – A 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 transportationrelated 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.

171

SPECIAL REVENUE FUNDS (concluded) 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 allweather 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 program is administered by the California Department of Housing and Community Development. The loans are deferred payment loans that have a 30-year term with a 3% simple interest. 5720 Housing Projects Fund - Revenues received are restricted revenues and expenditures of the City's low and moderate-income housing activities.

172 17

FUND BALANCE SUMMARY Special Revenue Funds

Fund

Description

4111 PEG Fees-DIVCA AB2987 4112 General Plan Maintenance Fee 4200 Per Acre Development Fee 4210 Traffic Safety 4215 Traffic Signals Dev Fee 4225 Affordable Hosng Linkage 4230 Housing In-Lieu Fee 4232 Homelessness SRF 4235 Explorer Program 4247 Tree In-Lieu Fee 4248 Park In-Lieu Fee 4249 UDSP Maintenance Annuity 4250 Public Facility Finance 4254 Public Faclty Fin Admin 4255 SOMO Regional TrafficFee 4256 SOMO Climate Action Fee 4257 SOMO Add'l Personnel Fee 4258 SOMO Pavemnt Maint/Repavemnt 4259 SOMO Public Service Fee 4261 CFD South East 4262 CFD Westside 4263 CFD BRISTOL 4264 CFD SOMO 4269 Westside LLD 4270 SESP Regional Traffic Fee 4273 SESP Valley House Mitigation 4276 SESP Add'l PS Personnel Fee 4290 Rent Appeals Board 4310 Alcohol Beverage Sales-ABSO 4315 Abandoned Vehicle Abatement 4320 SLESF Splmntl Law Enfrcmnt Srv 4322 Measure M Parks 4324 Enhanced Local Fire Protection Tax Act 4325 Measure M Fire Fund 4327 Measure M Traffic 4328 Go Sonoma 4330 Asset Forfeiture-Federal 4335 Asset Forfeiture-State 4350 Spay and Neuter 4420 Gas Tax Engineering & Admin 4425 Gas Tax RMRA 4440 UDSP Regional Traffic Fee 4510 Community Services Facility Fee 4520 PAC Facility Capital Reserve 4530 Sports Center Capital Facility 4540 Recreation Facility Use Fee- Sunrise Park 4550 Senior Center 5710 Housing Projects- Cal Home 5720 Successor Agency Housing

Estimated Beginning Fund Balance 687,039 218,034 61 554,556 400 14,562 75,363 850,991 11,909 58,017 314,250 4,411,209 3,819,928 196,256 567,168 43,083 108,780 34,773 180,563 935,484 14,900 140,597 28,383 74,148 1,479,105 365,849 12,815 126,877 16,982 182,418 210,611 616,053 2,030,600 220,938 1,371,941 25,867 14,314 2,289,675 2,028,151 95,486 76,276 160,174 231,203 295,767 144,901 244,186 624,668

173

FY25-26 Projected Revenue 101,300 576,261 106,700 400 105,700 2,500 50,400 10,000 500 27,000 237,875 10,619,040 307,030 491,400 37,428 94,249 30,130 155,700 1,247,834 139,100 107,166 200,000 77,000 265,000 58,500 37,800 123,876 10,900 67,600 157,600 732,900 3,350,000 810,900 50,000 752,023 800 22,100 1,357,317 1,231,508 126,000 38,500 40,600 90,200 59,700 4,800 8,400 25,700

FY25-26 FY25-26 Estimated Projected Ending Fund Expenditures Balance 213,000 116,000 135,000 789,490 21,000 5,000 295,575 881,807 136,473 167,500 779,861 152,800 79,969 168,000 83,500 37,800 115,376 5,308 132,398 150,000 496,006 1,318,180 973,200 1,142,000 750,000 25,250 3,639,041 2,750,000 126,000 10,000 12,500 13,500 17,000 15,000

575,339 678,295 61 526,256 800 120,262 77,863 111,901 909 53,517 341,250 4,353,509 13,557,161 366,813 891,068 80,511 203,029 64,902 336,263 1,403,457 1,200 167,794 60,383 67,648 1,744,105 424,349 12,815 135,377 22,574 117,620 218,211 852,947 4,062,420 58,638 279,941 2,023 26,667 11,164 7,951 509,659 95,486 104,776 188,274 307,903 355,467 132,701 252,586 635,368

GF Contribution Only for SRF 35,000 116,000 125,000 295,575 136,473 758,861 139,000 67,969 152,000 77,000 37,800 35,000 150,000 965,700 -

Public, Education, & Government (PEG)/DIVCA Fee Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

TOTAL-Charges for Services

102,043 102,043

75,000 75,000

85,000 85,000

10,000 10,000

13.3% 13.3%

41111399-50079

Interest Income-Allocated

19,193

10,900

16,300

5,400

49.5%

41111399-50082

FMV- Unrealized Gain/Loss

TOTAL-Interest & Rents

3,300 22,493

10,900

16,300

5,400

0.0% 49.5%

41111399-63120

Equipment, Small Office & Tool

2,846

43,000

100.0%

41111399-63160

Software Lic. & Subscriptions

2,846

60,000 103,000

100.0% 100.0%

TOTAL-Prof Contracts

75,000 75,000

100.0% 100.0%

41111399-71000

T-Out General Fund

35,000

100.0%

41111399-77110

T-Out CIP-Government

TOTAL-Transfer Out

19,115 19,115

35,000

0.0% 100.0%

TOTAL Revenues

124,536

85,900

101,300

15,400

17.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

21,962 102,575

85,900

213,000 (111,700)

213,000 (197,600)

100.0% (230.0%)

Acct Number

Description

41111399-52100

PEG Fees

TOTAL-Services & Supplies 41111399-64000

Contract - Outside Services

174

$ Change

% Change

General Plan Maintenance Fee

Acct Number

Description

41122000-50165

General Plan Maintenance Fee

TOTAL-Charges for Services

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

192,702 192,702

177,500 177,500

576,261 576,261

398,761 398,761

224.7% 224.7%

$ Change

% Change

116,000

100.0%

TOTAL-Transfer Out

122,892 122,892

116,000

0.0% 100.0%

TOTAL Revenues

192,702

177,500

576,261

398,761

224.7%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

122,892 69,810

177,500

116,000 460,261

116,000 282,761

100.0% 159.3%

41122000-71000

T-Out General Fund

41122000-77110

T-Out CIP-Government

175

Water Development Improvement

Acct Number

Description

42002000-50079

Interest Income-Allocated

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget -

% Change

TOTAL-Interest & Rents

61 61

TOTAL Revenues

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

0.0% 0.0%

176

$ Change -

0.0% 0.0%

Traffic Safety Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

42103200-50071

Vehicle Code Violations

53,435

60,000

75,000

15,000

25.0%

42103200-50075

Impounds

TOTAL-Fines & Penalties

11,334 64,769

11,000 71,000

15,000 90,000

4,000 19,000

36.4% 26.8%

42103200-50079

Interest Income-Allocated

14,037

7,700

16,700

9,000

116.9%

42103200-50082

FMV- Unrealized Gain/Loss

2,400 16,437

7,700

16,700

9,000

0.0% 116.9%

10,000 10,000

100.0% 100.0%

125,000 125,000

100.0% 100.0%

TOTAL Revenues

81,206

78,700

106,700

28,000

35.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

81,206

78,700

135,000 (28,300)

135,000 (107,000)

100.0% (136.0%)

TOTAL-Interest & Rents 42103200-63300

Uniform Purchase

TOTAL-Services & Supplies 42103200-71000

T-Out General Fund

TOTAL-Transfer Out

177

Traffic Signals Development Fee Fund Acct Number

Description

42152000-50079

Interest Income-Allocated

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

TOTAL-Interest & Rents

29 29

TOTAL Revenues

400

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

400

0.0% 100.0%

178

400 400

100.0% 100.0%

Affordable Housing Linkage Fee Fund FY 24-25 Original Budget

FY 25-26 Adopted Budget

105,200 105,200

0.0% 0.0%

TOTAL-Interest & Rents

493 493

300 300

500 500

200 200

66.7% 66.7%

TOTAL Revenues

493

105,500

105,700

200

0.2%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

493

105,500

105,700

200

0.0% 0.2%

Acct Number

Description

42252100-50061

Affrd Hsng Linkage-AL Dev Fee

FY 23-24 Actual

TOTAL-Licenses & Permits 42252100-50079

Interest Income-Allocated

179 17

$ Change

% Change

Housing In-Lieu Fee Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

42302100-50079

Interest Income-Allocated

5,056

3,700

2,500

(1,200)

(32.4%)

42302100-50082

FMV- Unrealized Gain/Loss

800 5,856

3,700

2,500

(1,200)

0.0% (32.4%)

105,649 105,649

0.0% 0.0%

5,856

3,700

2,500

1,200

32.4%

105,649 (99,794)

3,700

2,500

(1,200)

0.0% (32.4%)

TOTAL-Interest & Rents 42302100-77110

T-Out CIP-Government

TOTAL-Transfer Out TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

180

Homelessness Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

42322250-50079

Interest Income-Allocated

75,741

55,300

50,400

(4,900)

(8.9%)

42322250-50082

FMV- Unrealized Gain/Loss

12,100 87,841

55,300

50,400

(4,900)

0.0% (8.9%)

TOTAL-Intergovernmental

1,646,880 1,646,880

0.0% 0.0%

42322250-64000

Contract - Outside Services

2,792,712

793,368

(793,368)

(100.0%)

42322250-64011

Contract - Labath Landing

TOTAL-Prof Contracts

2,792,712

793,368

789,490 789,490

789,490 (3,878)

100.0% (0.5%)

TOTAL Revenues

1,734,721

55,300

50,400

4,900

8.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,792,712 (1,057,991)

793,368 (738,068)

789,490 (739,090)

(3,878) (1,022)

(0.5%) 0.1%

TOTAL-Interest & Rents 42322250-50147

Grants-County

181

Explorer Program

Acct Number

Description

42353200-50333

RPF Donation

FY 24-25 Original Budget

FY 23-24 Actual -

TOTAL-Donations Rev

FY 25-26 Adopted Budget -

10,000 10,000

$ Change

% Change

10,000 10,000

100.0% 100.0% 100.0%

42353200-63120

Equipment, Small Office & Tool

6,000

42353200-63300

Uniform Purchase

13,500

100.0%

42353200-66210

Special Dept Expense

1,500 21,000

100.0% 100.0%

TOTAL-Services & Supplies TOTAL Revenues

10,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

21,000 (11,000)

100.0% 100.0%

182

Tree In-Lieu Fee Fund Acct Number

Description

42474000-50183

Permit-Tree Maintenance

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

500

100.0%

500

100.0%

58,017

0.0%

58,017

0.0%

5,000

100.0%

5,000

100.0%

TOTAL Revenues

58,017

500

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

58,017

5,000 (4,500)

100.0% 100.0%

TOTAL-Licenses & Permits 42474000-50185

In Lieu-Tree Maintenance

TOTAL-Other Revenue 42474000-66210

Special Dept Expense

TOTAL-Services & Supplies

183

Park In-Lieu Fee Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

42482000-50263

Adega II Fee Revenue

607,775

0.0%

42482000-50264

Willowglen Fee Revenue

180,000

0.0%

787,775

0.0%

27,000

100.0%

27,000

100.0%

TOTAL Revenues

787,850

27,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

787,850

27,000

0.0% 100.0%

TOTAL-Charges for Services 42482000-50079

Interest Income-Allocated

TOTAL-Interest & Rents

184

University District Specific Plan (UDSP) Maintenance Annuity Fund Acct Number

Description

42492000-52500

UDSP Maint Annuity MaintAnnty

TOTAL-Licenses & Permits

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

1,407,568 1,407,568

0.0% 0.0% 89.8%

42492000-50079

Interest Income-Allocated

115,551

60,600

115,000

54,400

42492000-50082

FMV- Unrealized Gain/Loss

20,000

0.0%

42492000-50085

Interest Income - Dedicated

16,313 151,864

14,400 75,000

11,925 126,925

(2,475) 51,925

(17.2%) 69.2%

18,960 18,960

80,000 80,000

110,950 110,950

30,950 30,950

38.7% 38.7%

37,000 37,000

75,000 75,000

295,575 295,575

220,575 220,575

294.1% 294.1%

TOTAL Revenues

1,578,391

155,000

237,875

82,875

53.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

37,000 1,541,391

75,000 80,000

295,575 (57,700)

220,575 (137,700)

294.1% (172.1%)

TOTAL-Interest & Rents 42492000-50113

Revenue-PGE Proceeds

TOTAL-Other Financing Uses 42492000-71000

T-Out General Fund

TOTAL-Transfer Out

185

Public Facility Finance Fee Fund Acct Number

Description

42502000-50245

Public Facilities Permit Fees

TOTAL-Licenses & Permits

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

3,440,901 3,440,901

6,420,000 6,420,000

10,017,640 10,017,640

3,597,640 3,597,640

56.0% 56.0%

42502000-50079

Interest Income-Allocated

281,276

601,400

100.0%

42502000-50082

FMV- Unrealized Gain/Loss

97,000 378,276

601,400

0.0% 100.0%

174,369

100.0%

854,106 854,106

728,600 728,600

406,908 581,277

(321,692) (147,323)

(44.2%) (20.2%)

103,227

83,300

300,530

217,230

260.8%

1,844,633

0.0%

TOTAL-Interest & Rents 42502000-63515

Other Exp 24.965%SWR Rf'd Bond

42502000-69290

Laguna Plant & SubRegional Exp

TOTAL-Services & Supplies 42502000-74254

T-Out Public Financial Fee-Adm

42504300-77110

T-Out CIP-Government

42504300-77420

T-Out CIP Sewer

1,006

42504300-78720

T-Out Bond Sewer

TOTAL-Transfer Out

174,800 2,123,667

174,743 258,043

300,530

(174,743) 42,487

(100.0%) 16.5%

TOTAL Revenues

3,819,178

6,420,000

10,619,040

4,199,040

65.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,977,772 841,405

986,643 5,433,357

881,807 9,737,233

(104,836) 4,303,876

(10.6%) 79.2%

186

0.0%

Public Facility Finance Administration Fund FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

42542000-50079

Interest Income-Allocated

5,811

6,500

42542000-50082

FMV- Unrealized Gain/Loss

2,000

0.0%

7,811

6,500

100.0%

103,227

83,300

300,530

217,230

260.8%

103,227

83,300

300,530

217,230

260.8%

TOTAL-Interest & Rents 42542000-44250

T-In Public Facility Finance

TOTAL-Transfer In

100.0%

42542000-68012

Expense to Finance

70,196

100.0%

42542000-68014

Expense to Dev Services

66,277

100.0%

136,473

100.0%

TOTAL-Expenses to Reimb

254,687

83,300

(83,300)

(100.0%)

TOTAL-Transfer Out

254,687

83,300

(83,300)

(100.0%)

TOTAL Revenues

111,038

83,300

307,030

223,730

268.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

254,687 (143,649)

83,300 -

136,473 170,557

53,173 170,557

63.8% 100.0%

42542000-71000

T-Out General Fund

187

SOMO Regional Traffic Fee

Acct Number

Description

42552000-50054

Regional Traffic Fee

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

399,565

473,500

100.0%

399,565

473,500

100.0%

103

17,900

100.0%

103

17,900

100.0%

167,500

100.0%

167,500

100.0%

TOTAL Revenues

399,668

491,400

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

399,668

167,500 323,900

100.0% 100.0%

TOTAL-Licenses & Permits 42552000-50079

Interest Income-Allocated

TOTAL-Interest & Rents 42552000-66210

Special Dept Expense

TOTAL-Services & Supplies

188

SOMO Climate Action Fee

Acct Number

Description

42562000-50056

Climate Action Fee

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

30,395

36,028

100.0%

30,395

36,028

100.0%

1,400

100.0%

1,400

100.0%

TOTAL Revenues

30,403

37,428

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

30,403

37,428

0.0% 100.0%

TOTAL-Licenses & Permits 42562000-50079

Interest Income-Allocated

TOTAL-Interest & Rents

189

SOMO Additional Personnel Fee

Acct Number

Description

42572000-50063

Additional Srvcs Personnel

TOTAL-Licenses & Permits 42572000-50079

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

76,663 76,663

90,849 90,849

100.0% 100.0%

20 20

3,400 3,400

100.0% 100.0%

Interest Income-Allocated

TOTAL-Interest & Rents TOTAL Revenues

76,683

94,249

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

76,683

94,249

0.0% 100.0%

190

SOMO Pavement Maintenance/Repavement

Acct Number

Description

42582000-50062

Pavement Management

TOTAL-Licenses & Permits 42582000-50079

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

24,497 24,497

29,030 29,030

100.0% 100.0%

6 6

1,100 1,100

100.0% 100.0%

Interest Income-Allocated

TOTAL-Interest & Rents TOTAL Revenues

24,503

30,130

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

24,503

30,130

0.0% 100.0%

191

SOMO Public Service Fee

Acct Number

Description

42592000-50064

Public Service

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

127,285 127,285

150,000 150,000

100.0% 100.0%

33 33

5,700 5,700

100.0% 100.0%

TOTAL Revenues

127,317

155,700

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

127,317

155,700

0.0% 100.0%

TOTAL-Licenses & Permits 42592000-50079

Interest Income-Allocated

TOTAL-Interest & Rents

192

Community Facility District Southeast Fund Acct Number

Description

42612000-51135

CFD SouthEast Tax Rev

TOTAL-Property Tax 42612000-50195

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

951,730 951,730

1,050,700 1,050,700

996,883 996,883

(53,817) (53,817)

(5.1%) (5.1%)

221,851 221,851

100.0% 100.0%

Engineering Flat

TOTAL-Licenses & Permits

$ Change

% Change

42612000-50079

Interest Income-Allocated

23,398

16,600

29,100

12,500

75.3%

42612000-50082

FMV- Unrealized Gain/Loss

1,400 24,798

16,600

29,100

12,500

0.0% 75.3%

10,700 10,700

15,000 15,000

0.0% 0.0%

TOTAL-Interest & Rents 42612000-63880

Administration Fee - Tax

TOTAL-Services & Supplies 42612000-68015

Expense to Non Dept

6,484

100.0%

42612000-68019

Expense to PS Police

521,804

100.0%

42612000-68025

Expense to Parks

230,573 758,861

100.0% 100.0%

6,000 6,000

100.0% 100.0%

TOTAL-Transfer Out

900,463 900,463

930,600 930,600

(930,600) (930,600)

(100.0%) (100.0%)

TOTAL Revenues

976,528

1,067,300

1,247,834

180,534

16.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

911,163 65,366

945,600 121,700

779,861 467,973

(165,739) 346,273

(17.5%) 284.5%

TOTAL-Expenses to Reimb 42612000-64000

Contract - Outside Services

TOTAL-Prof Contracts 42612000-71000

T-Out General Fund

193

Community Facility District Westside Fund Acct Number

Description

42622000-51134

CFD WestsideTax Revenue

TOTAL-Property Tax 42622000-50079

Interest Income-Allocated

TOTAL-Interest & Rents 42622000-63880

Administration Fee - Tax

TOTAL-Services & Supplies 42622000-68015

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

135,270 135,270

138,000 138,000

139,000 139,000

1,000 1,000

0.7% 0.7%

1,461 1,461

1,700 1,700

100 100

(1,600) (1,600)

(94.1%) (94.1%)

3,196 3,196

10,000 10,000

5,000 5,000

(5,000) (5,000)

(50.0%) (50.0%)

5,313

100.0% 100.0%

Expense to Non Dept

$ Change

% Change

42622000-68019

Expense to PS Police

116,394

42622000-68024

Expense to Storm Water Maint

692

100.0%

42622000-68025

Expense to Parks

16,601 139,000

100.0% 100.0%

8,800 8,800

100.0% 100.0%

TOTAL-Transfer Out

205,593 205,593

114,200 114,200

(114,200) (114,200)

(100.0%) (100.0%)

TOTAL Revenues

136,731

139,700

139,100

600

TOTAL Expenditures Net Increase (Decrease) Fund Balance

208,789 (72,058)

124,200 15,500

152,800 (13,700)

28,600 (29,200)

TOTAL-Expenses to Reimb 42622000-64000

Contract - Outside Services

TOTAL-Prof Contracts 42622000-71000

T-Out General Fund

194

0.4% 23.0% (188.4%)

Community Facility District Bristol Fund Acct Number

Description

42632000-51136

CFD Bristol Srvcs Tax Revenue

TOTAL-Property Tax 42632000-50079

Interest Income-Allocated

TOTAL-Interest & Rents 42632000-63880

Administration Fee - Tax

TOTAL-Services & Supplies

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

97,079 97,079

101,500 101,500

102,666 102,666

1,166 1,166

1.1% 1.1%

3,861 3,861

2,500 2,500

4,500 4,500

2,000 2,000

80.0% 80.0%

3,835 3,835

5,000 5,000

0.0% 0.0%

$ Change

% Change

42632000-68019

Expense to PS Police

61,511

100.0%

42632000-68025

Expense to Parks

6,458 67,969

100.0% 100.0%

7,000 7,000

100.0% 100.0%

TOTAL-Transfer Out

85,956 85,956

86,400 86,400

(86,400) (86,400)

(100.0%) (100.0%)

TOTAL Revenues

100,940

104,000

107,166

3,166

3.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

89,791 11,149

91,400 12,600

79,969 27,197

(11,431) 14,597

(12.5%) 115.8%

TOTAL-Expenses to Reimb 42632000-64000

Contract - Outside Services

TOTAL-Prof Contracts 42632000-71000

T-Out General Fund

195

Community Facility District SOMO Fund Acct Number

Description

42642000-51137

CFD SOMO Tax Revenue

TOTAL-Property Tax 42642000-63880

FY 24-25 Original Budget

FY 25-26 Adopted Budget

270,000 270,000

200,000 200,000

(70,000) (70,000)

(25.9%) (25.9%)

10,000 10,000

100.0% 100.0%

FY 23-24 Actual

Administration Fee - Tax

TOTAL-Services & Supplies

$ Change

% Change

42642000-68019

Expense to PS Police

98,000

100.0%

42642000-68025

Expense to Parks

54,000 152,000

100.0% 100.0%

6,000 6,000

100.0% 100.0%

TOTAL-Transfer Out

270,000 270,000

(270,000) (270,000)

(100.0%) (100.0%)

TOTAL Revenues

270,000

200,000

70,000

25.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

270,000 -

168,000 32,000

(102,000) 32,000

(37.8%) 100.0%

TOTAL-Expenses to Reimb 42642000-64000

Contract - Outside Services

TOTAL-Prof Contracts 42642000-71000

T-Out General Fund

196

Westside Landscape + Lighting District (LLD) Fund Acct Number

Description

42692000-51139

Westside LLD Tax Revenue

TOTAL-Property Tax 42692000-63880

FY 24-25 Original Budget

FY 23-24 Actual

Administration Fee - Tax

TOTAL-Services & Supplies

FY 25-26 Adopted Budget

$ Change

% Change

77,000 77,000

100.0% 100.0%

2,500 2,500

100.0% 100.0%

42692000-68023

Expense to Streets

2,079

100.0%

42692000-68024

Expense to Storm Drain

5,806

100.0%

42692000-68025

Expense to Parks

69,115 77,000

100.0% 100.0%

TOTAL-Prof Contracts

4,000 4,000

100.0% 100.0%

TOTAL Revenues

77,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

83,500 (6,500)

100.0% 100.0%

TOTAL-Expenses to Reimb 42692000-64000

Contract - Outside Services

197

Southeast Specific Plan Regional Traffic Fee FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

TOTAL-Licenses & Permits

80,028 80,028

91,615 91,615

219,000 219,000

127,385 127,385

139.0% 139.0%

42702000-50079

Interest Income-Allocated

45,865

26,500

46,000

19,500

73.6%

42702000-50082

FMV- Unrealized Gain/Loss

TOTAL-Interest & Rents

7,900 53,765

26,500

46,000

19,500

0.0% 73.6%

TOTAL Revenues

133,794

118,115

265,000

146,885

124.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

133,794

118,115

265,000

146,885

0.0% 124.4%

Acct Number

Description

42702000-52600

SESP RTF RegTraffic

198

$ Change

% Change

Southeast Specific Plan Valley House Mitigation FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

42732000-50079

Interest Income-Allocated

11,452

6,600

11,500

4,900

74.2%

42732000-50082

FMV- Unrealized Gain/Loss

2,000 13,452

6,600

11,500

4,900

0.0% 74.2%

TOTAL-Rev frm Othr Agenc

18,000 18,000

20,000 20,000

47,000 47,000

27,000 27,000

135.0% 135.0%

TOTAL Revenues

31,452

26,600

58,500

31,900

119.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

31,452

26,600

58,500

31,900

0.0% 119.9%

TOTAL-Interest & Rents 42732000-50055

Othr Rev- Valley House Mitgtn

199

Southeast Specific Plan Additional Personnel Fee FY 24-25 Original Budget

FY 25-26 Adopted Budget

15,600 15,600

37,300 37,300

21,700 21,700

139.1% 139.1%

449 449

300 300

500 500

200 200

66.7% 66.7%

37,800 37,800

100.0% 100.0%

15,900 15,900

(15,900) (15,900)

(100.0%) (100.0%)

TOTAL Revenues

449

15,900

37,800

21,900

137.7%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

449

15,900 -

37,800 -

21,900 -

137.7% 0.0%

Acct Number

Description

42762000-50063

Additional Srvcs Personnel

FY 23-24 Actual

TOTAL-Licenses & Permits 42762000-50079

Interest Income-Allocated

TOTAL-Interest & Rents 42763200-68019

Expense to PS Police

TOTAL-Expenses to Reimb 42763200-71000

T-Out General Fund

TOTAL-Transfer Out

200

$ Change

% Change

Rent Appeals Board Fund Acct Number

Description

42902010-50173

Charges for Srvcs

FY 24-25 Original Budget

FY 23-24 Actual 24 24

TOTAL-Charges for Services

FY 25-26 Adopted Budget -

$ Change

% Change

0.0% 0.0% 286.4%

42902010-50079

Interest Income-Allocated

8,732

2,200

8,500

6,300

42902010-50175

Rent Appeals Board Petition

60,000

0.0%

42902010-50181

Rent Appeals Board Rent Ctrl

28,060 36,791

55,376 117,576

55,376 123,876

6,300

0.0% 5.4%

TOTAL-Interest & Rents 42902010-63100

Postage & Shipping

126

0.0%

42902010-63110

Office Expense

150

0.0%

42902010-63140

Advertising

100

0.0%

42902010-63550

RAB Landlord Petition Exp

60,000

0.0%

42902010-63560

RAB Tenant Petition Exp

10,000 70,376

0.0% 0.0%

35,000 35,000

100.0% 100.0%

TOTAL-Services & Supplies 42902010-68014

Expense to Dev Services

TOTAL-Expenses to Reimb 42902010-64001

Admin Services RAB

27,192

35,000

(35,000)

(100.0%)

42902010-64030

Professional Legal Fees

TOTAL-Prof Contracts

27,192

10,000 45,000

10,000 10,000

(35,000)

0.0% (77.8%)

TOTAL Revenues

36,768

117,576

123,876

6,300

5.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

27,192 9,576

115,376 2,200

115,376 8,500

6,300

0.0% 286.4%

201

Alcoholic Beverage Sales Ordinance (ABSO) Fund Acct Number

Description

43103200-50193

ABSO ABSO Rev

TOTAL-Licenses & Permits 43103200-50079

Interest Income-Allocated

TOTAL-Interest & Rents 43103200-61155

Overtime

TOTAL-Salaries & Wages

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

9,775

17,000

10,000

(7,000)

(41.2%)

9,775

17,000

10,000

(7,000)

(41.2%)

943

600

900

300

50.0%

943

600

900

300

50.0%

7,312

15,553

4,000

(11,553)

(74.3%)

7,312

15,553

4,000

(11,553)

(74.3%)

$ Change

% Change

43103200-62100

Medicare

104

226

(168)

(74.3%)

43103200-62200

Benefits-Medical

566

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

TOTAL-Benefits

0.0%

788

226

(168)

(74.3%)

43103200-63110

Office Expense

250

0.0%

43103200-66210

Special Dept Expense

572

1,000

0.0%

638

1,250

0.0%

TOTAL Revenues

10,718

17,600

10,900

6,700

38.1%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

8,739 1,979

17,028 572

5,308 5,592

(11,720) 5,020

(68.8%) 878.1%

TOTAL-Services & Supplies

202

Abandoned Vehicle Abatement (AVA) Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

43153200-50079

Interest Income-Allocated

8,192

4,800

7,600

2,800

58.3%

43153200-50082

FMV- Unrealized Gain/Loss

1,400 9,592

4,800

7,600

2,800

0.0% 58.3%

TOTAL-Intergovernmental

105,954 105,954

60,000 60,000

0.0% 0.0%

43153200-61000

Salaries & Wages

63,607

67,899

71,530

3,631

5.3%

43153200-61155

Overtime

2,022

868

(868)

(100.0%)

43153200-61200

Supplemental Earnings

424

TOTAL-Interest & Rents 43153200-50191

AVA Vehicle Abatement Program

0.0%

43153200-61300

Stipend Pay

1,886

(1,886)

(100.0%)

43153200-61500

Acting Pay

(91)

(100.0%)

43153200-61700

POST

101 66,154

70,744

944 72,474

944 1,730

100.0% 2.4%

TOTAL-Salaries & Wages 43153200-61831

Uniform Allowance

181

540

(0)

(0.0%)

43153200-62100

Medicare

943

1,005

1,024

1.8%

7,367

7,368

0.0%

43153200-62200

Benefits-Medical

5,502

43153200-62230

Benefits-Vision

115

135

122

(13)

(9.7%)

43153200-62240

Benefits-Life Insurance

196

231

230

(1)

(0.5%)

43153200-62250

Benefits-Dental

751

870

876

0.7%

43153200-62260

Benefits-EAP

(0)

(0.2%)

43153200-62620

Disability-Short Term

43153200-62680

PERS-ER

43153200-62685

PERS- ER UAL

173

204

210

3.0%

6,703

19,582

8,059

(11,523)

(58.8%)

6,101

100.0%

43153200-62720

RHSA Plan

1,036

1,200

0.0%

43153200-62800

Workers Comp

3,263 18,891

4,188 35,356

5,660 31,424

1,472 (3,932)

35.1% (11.1%)

TOTAL-Benefits 43153200-80010

Services - Info Tech

4,600

100.0%

43153200-80020

Services - Fleet

7,000 11,600

100.0% 100.0%

7,307

6,000

0.0%

TOTAL-ISF Charges 43153200-63120

Equipment, Small Office & Tool

43153200-63200

Liability Ins Premium

5,200

(5,200)

43153200-63610

Travel and Training

1,000

0.0%

1,063 8,370

12,200

900 7,900

900 (4,300)

100.0% (35.2%)

4,613 4,613

9,000 9,000

0.0% 0.0%

43153200-65130

Fuel

TOTAL-Services & Supplies 43153200-64000

Contract - Outside Services

TOTAL-Prof Contracts

(100.0%)

TOTAL Revenues

115,545

64,800

67,600

2,800

4.3%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

98,028 17,518

127,301 (62,501)

132,398 (64,798)

5,097 (2,297)

4.0% 3.7%

203

Supplemental Law Enforcement Services Fund (SLESF) FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

43203200-50079

Interest Income-Allocated

6,807

4,500

7,600

3,100

43203200-50082

FMV- Unrealized Gain/Loss

600

0.0%

7,407

4,500

7,600

3,100

68.9%

225,367

150,000

0.0%

225,367

150,000

0.0%

150,000

100.0%

150,000

100.0%

TOTAL-Interest & Rents 43203200-50143

SLESF Fund AB 3229

TOTAL-Intergovernmental 43203200-68019

Expense to PS Police

TOTAL-Expenses to Reimb

68.9%

229,253

150,000

(150,000)

(100.0%)

TOTAL-Transfer Out

229,253

150,000

(150,000)

(100.0%)

TOTAL Revenues

232,773

154,500

157,600

3,100

2.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

229,253 3,521

150,000 4,500

150,000 7,600

3,100

0.0% 68.9%

43203200-71000

T-Out General Fund

204

Measure M Parks

Acct Number

Description

43224200-50251

Measure M Sales Tax

TOTAL-Sales Tax

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

666,795

722,000

697,000

(25,000)

(3.5%)

666,795

722,000

697,000

(25,000)

(3.5%)

$ Change

% Change

4,000

0.0%

TOTAL-Donations Rev

4,000

0.0%

43224200-50079

Interest Income-Allocated

35,808

20,400

35,900

15,500

76.0%

43224200-50082

FMV- Unrealized Gain/Loss

6,100

0.0%

TOTAL-Interest & Rents

41,908

20,400

35,900

15,500

76.0%

43224200-61000

Salaries

45,467

46,305

45,884

(421)

(0.9%)

43224200-61155

Overtime

199

200

0.4%

43224200-61300

Stipend Pay

504

578

551

(27)

(4.7%)

43225300-61000

Salaries

113,558

136,554

136,707

153

0.1%

43225300-61155

Overtime

4,627

4,909

0.0%

164,156

188,545

188,251

(294)

(0.2%) (7.9%)

43225300-50333

Donations

TOTAL-Salaries 43224200-62100

Medicare

43224200-62200

Benefits-Medical

552

627

577

(50)

15,997

16,679

(0)

(0.0%)

108

(11)

(10.3%) 0.1%

43224200-62230

Benefits-Vision

43224200-62240

Benefits-Life Insurance

185

43224200-62250

Benefits-Dental

697

696

702

0.9%

43224200-62260

Benefits-EAP

(0)

(1.0%)

43224200-62600

Disability-Long Term

221

244

241

(3)

(1.1%)

43224200-62620

Disability-Short Term

123

136

135

(1)

(0.8%)

43224200-62680

PERS-ER

4,458

6,803

5,164

(1,639)

(24.1%)

43224200-62685

PERS- ER UAL

100.0%

43224200-62720

RHSA Plan

43224200-62800

3,908

961

960

Workers Comp

4,508

1,641

(1,641)

(100.0%)

43225300-62100

Medicare

1,755

2,048

1,979

(69)

(3.3%)

43225300-62200

Benefits-Medical

7,530

8,580

8,483

(97)

(1.1%)

43225300-62230

Benefits-Vision

250

203

181

(22)

(10.7%)

43225300-62240

Benefits-Life Insurance

303

347

0.1%

43225300-62250

Benefits-Dental

1,161

1,305

1,316

0.8%

43225300-62260

Benefits-EAP

(0)

(0.2%)

43225300-62600

Disability-Long Term

609

710

711

0.1%

43225300-62620

Disability-Short Term

43225300-62680

PERS-ER

43225300-62685

PERS- ER UAL

43225300-62720

RHSA Plan

43225300-62800

Workers Comp

TOTAL-Benefits

0.0%

339

396

397

0.3%

12,318

19,814

15,202

(4,612)

(23.3%)

11,509

100.0%

1,600

1,800

0.0%

1,756

1,366

834

(532)

(38.9%)

55,430

64,725

71,485

6,760

10.4%

43224200-80010

Services - Info Tech

3,700

100.0%

43225300-80010

Services - Info Tech

13,200

100.0%

16,900

100.0%

TOTAL-ISF Charges

205

Measure M Parks FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

43224200-63143

Communication-Phone

720

43224200-63200

Liability Ins Premium

7,200

(7,200)

43224200-63300

Uniform - Purchase

1,050

0.0%

43224200-65210

Repair & Maintenance

2,240

2,000

0.0%

43224200-66210

Special Dept Expense

34,797

60,000

43225300-63200

Liability Ins Premium

6,900

(6,900)

(100.0%)

43225300-66266

Other Exp-Special Events

139,818

200,000

150,000

(50,000)

(25.0%)

176,856

277,870

213,770

(64,100)

(23.1%)

3,875

5,600

0.0%

3,875

5,600

0.0%

156,222

450,000

(450,000)

(100.0%)

TOTAL-Transfer Out

156,222

450,000

(450,000)

(100.0%)

TOTAL Revenues

712,704

742,400

732,900

9,500

1.3%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

556,538 156,166

986,740 (244,340)

496,006 236,894

(490,734) 481,234

(49.7%) (197.0%)

TOTAL-Services & Supplies 43225300-64000

Contract - Outside Services

TOTAL-Prof Contracts 43224200-77110

T-Out CIP-Government

206

0.0% (100.0%)

0.0%

Enhanced Local Fire Protection Tax Act (Measure H)

Acct Number

Description

43243400-50136

Sales Tax Measure H-Fire Rev

FY 24-25 Original Budget

FY 23-24 Actual

TOTAL-Sales Tax

FY 25-26 Adopted Budget

$ Change

% Change

3,300,000

100.0%

3,300,000

100.0%

50,000

100.0%

TOTAL-Interest & Rents

50,000

100.0%

43243400-61000

Salaries & Wages

476,776

100.0%

43243400-61155

Overtime

350,000

100.0%

TOTAL-Salaries & Wages

826,776

100.0%

43243400-61831

Uniform Allowance

4,320

100.0%

43243400-62100

Medicare

6,588

100.0%

43243400-62200

Benefits-Medical

58,936

100.0%

43243400-62230

Benefits-Vision

484

100.0%

43243400-62250

Benefits-Dental

3,508

100.0%

43243400-62260

Benefits-EAP

136

100.0%

43243400-62680

PERS-ER

66,700

100.0%

43243400-62685

PERS- ER UAL

97,500

100.0%

43243400-62800

Workers Comp

37,732

100.0%

275,904

100.0%

43243400-50079

Interest Income-Allocated

TOTAL-Benefits 43243400-63120

Equipment, Small Office & Tool

14,000

100.0%

43243400-63300

Uniform Purchase

13,500

100.0%

43243400-63610

Training & Travel

69,500

100.0%

43243400-63880

Administration Fee - Tax

40,000

100.0%

43243400-63900

Recruitment

3,500

100.0%

TOTAL-Services & Supplies

140,500

100.0%

43243400-81540

75,000

100.0%

TOTAL-Capital Outlay

75,000

100.0%

TOTAL Revenues

3,350,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,318,180 2,031,820

100.0% 100.0%

Capital Asset-Equipment

207

Measure M Fire Fund

Acct Number

Description

43253400-50249

Measure M Fire Property Tax

TOTAL-Property Tax

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

792,373

769,000

804,000

35,000

4.6%

792,373

769,000

804,000

35,000

4.6%

$ Change

% Change

3,252

3,700

6,900

3,200

86.5%

TOTAL-Interest & Rents

3,252

3,700

6,900

3,200

86.5%

43253400-63880

6,771

7,000

7,500

500

7.1%

6,771

7,000

7,500

500

7.1%

965,700

100.0%

965,700

100.0%

759,524

765,700

(765,700)

(100.0%)

TOTAL-Transfer Out

759,524

765,700

(765,700)

(100.0%)

TOTAL Revenues

795,625

772,700

810,900

38,200

4.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

766,295 29,330

772,700 -

973,200 (162,300)

200,500 (162,300)

25.9% 100.0%

43253400-50079

Interest Income-Allocated

Administration Fee - Tax

TOTAL-Services & Supplies 43253400-68020

Expense to Fire

TOTAL-Expenses to Reimb 43253400-71000

T-Out General Fund

208

Measure M Traffic FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

43272000-50079

Interest Income-Allocated

36,658

19,900

50,000

30,100

43272000-50082

FMV- Unrealized Gain/Loss

6,300

0.0%

TOTAL-Interest & Rents

42,958

19,900

50,000

30,100

151.3%

43272000-50253

425,043

417,653

(417,653)

(100.0%)

425,043

417,653

(417,653)

(100.0%)

47,000

100.0%

47,000

100.0%

5,447

795,000

100.0%

300,000

100.0%

5,447

1,095,000

100.0%

TOTAL Revenues

468,001

437,553

50,000

387,553

88.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

5,447 462,555

437,553

1,142,000 (1,092,000)

1,142,000 (1,529,553)

100.0% (349.6%)

Measure M Streets Allocation

TOTAL-Intergovernmental 43274120-64000

Contract - Outside Services

TOTAL-Prof Contracts 43274120-77110

T-Out CIP-Government

43274120-77111

T-Out to Non Capital Project

TOTAL-Transfer Out

209

151.3%

Go Sonoma

Acct Number

Description

43284120-50254

Go Sonoma Revenue

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

752,023

100.0%

TOTAL-Intergovernmental

752,023

100.0%

43284120-64000

50,000

100.0%

TOTAL-Prof Contracts

50,000

100.0%

43284120-77110

Contract - Outside Services

700,000

100.0%

TOTAL-Transfer Out

700,000

100.0%

TOTAL Revenues

752,023

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

750,000 2,023

100.0% 100.0%

T-Out CIP-Government

210

Asset Forfeiture - Federal

Acct Number

Description

43303200-45330

T-In SEUS Seized Assets-Fed

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

0.0%

TOTAL-Transfer In

0.0%

TOTAL Revenues

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

0.0% 0.0%

211

Asset Forfeiture - State

Acct Number

Description

43353200-50079

Interest Income-Allocated

TOTAL-Interest & Rents

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

221

800

100.0%

221

800

100.0%

12,753

0.0%

TOTAL-Rev frm Othr Agenc

12,753

0.0%

43353200-45330

43353200-50159

Other Revenue-Asset Forfeiture

12,093

0.0%

TOTAL-Transfer In

12,093

0.0%

TOTAL Revenues

25,068

800

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

25,068

800

0.0% 100.0%

T-In SEUS Seized Assets-Fed

212

Spay and Neuter

Acct Number

Description

43505130-52200

Chg Srvs-Spay & Nueter

TOTAL-Charges for Services

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

1,507

18,250

3,000

(15,250)

(83.6%)

1,507

18,250

3,000

(15,250)

(83.6%)

$ Change

% Change

1,000

100.0%

TOTAL-Fines & Penalties

1,000

100.0%

43505130-50335

18,000

100.0%

18,000

100.0%

610

400

100

(300)

(75.0%)

610

400

100

(300)

(75.0%)

14,824

10,250

15,250

5,000

48.8%

43505130-50074

Fines & Forfeitures State Fee

Donations Revenue

TOTAL-Donations Rev 43505130-50079

Interest Income-Allocated

TOTAL-Interest & Rents 43505130-66210

Special Dept Expense

43505130-66260

Food-Animal Shelter

416

0.0%

TOTAL-Services & Supplies

15,241

10,250

15,250

5,000

48.8%

43505130-64000

5,964

8,000

10,000

2,000

25.0%

TOTAL-Prof Contracts

5,964

8,000

10,000

2,000

25.0%

TOTAL Revenues

2,117

18,650

22,100

3,450

18.5%

21,205 (19,088)

18,250 400

25,250 (3,150)

7,000 (3,550)

38.4% (887.5%)

Contract - Outside Services

TOTAL Expenditures Net Increase (Decrease) Fund Balance

213

Gas Tax Highway Users Tax Account (HUTA) Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

44202000-50079

Interest Income-Allocated

86,783

67,500

106,100

38,600

44202000-50082

FMV- Unrealized Gain/Loss

15,500

0.0%

TOTAL-Interest & Rents

102,283

67,500

106,100

38,600

57.2%

44202000-50120

Gas Tax-HUTA-2107

361,822

373,848

382,894

9,046

2.4%

44202000-50121

Gas Tax-HUTA-2107.5

6,000

0.0%

44202000-50122

Gas Tax-HUTA-2106

173,664

175,855

180,699

4,844

2.8%

44202000-50123

Gas Tax-HUTA-2105

220,308

273,554

280,555

7,001

2.6%

44202000-50124

Gas Tax-HUTA-2103

400,825

391,279

401,069

9,790

1,127,676

(1,127,676)

(100.0%)

1,162,619

2,348,212

1,251,217

(1,096,995)

(46.7%)

66,523

100.0%

44202000-50133

Gas Tax-RMRA SBI 2031

TOTAL-Intergovernmental

57.2%

2.5%

44204120-61000

Salaries

44204120-61220

Annual Admin Pay

644

100.0%

67,167

100.0%

TOTAL-Salaries 44204120-62100

Medicare

933

100.0%

44204120-62200

Benefits-Medical

7,367

100.0%

44204120-62230

Benefits-Vision

100.0%

44204120-62240

Benefits-Life Insurance

115

100.0%

44204120-62250

Benefits-Dental

438

100.0%

44204120-62260

Benefits-EAP

100.0%

44204120-62600

Disability-Long Term

346

100.0%

44204120-62620

Disability-Short Term

193

100.0%

44204120-62680

PERS-ER

7,398

100.0%

44204120-62685

PERS- ER UAL

5,601

100.0%

44204120-62720

RHSA Plan

600

100.0%

44204120-62800

Workers Comp

405

100.0%

23,474

100.0%

4,400

100.0%

4,400

100.0%

TOTAL-Benefits 44204120-80010

Services - Info Tech

TOTAL-ISF Charges 44202000-64000

Contract - Outside Services

23,739

22,000

30,000

8,000

36.4%

44204120-64000

Contract - Outside Services

29,228

40,000

90,000

50,000

125.0%

52,967

62,000

120,000

58,000

93.5%

TOTAL-Prof Contracts 44204120-71000

T-Out General Fund

84,500

0.0%

44204120-77110

T-Out CIP-Government

111,383

350,000

3,424,000

3,074,000

878.3%

195,883

350,000

3,424,000

3,074,000

878.3%

TOTAL Revenues

1,264,902

2,415,712

1,357,317

1,058,395

43.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

248,850 1,016,053

412,000 2,003,712

3,639,041 (2,281,724)

3,227,041 (4,285,436)

783.3% (213.9%)

TOTAL-Transfer Out

214

Gas Tax Road Maintenance and Rehabilitation Act (SB1) FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

44252000-50079

Interest Income-Allocated

48,039

75,200

44252000-50082

FMV- Unrealized Gain/Loss

8,100

0.0%

56,139

75,200

100.0%

1,137,092

1,156,308

100.0%

1,137,092

1,156,308

100.0%

2,750,000

100.0%

2,750,000

100.0%

TOTAL Revenues

1,193,231

1,231,508

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,193,231

2,750,000 (1,518,492)

100.0% 100.0%

TOTAL-Interest & Rents 44252000-50133

Gas Tax-RMRA SBI 2031

TOTAL-Intergovernmental 44254120-77110

T-Out CIP-Government

TOTAL-Transfer Out

215

100.0%

University District Specific Plan (UDSP) Regional Traffic Fund Acct Number

Description

44402000-52600

UDSP Regional TF DS RegTraffic

TOTAL-Licenses & Permits

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

122,500

126,000

100.0%

122,500

126,000

100.0%

44402000-50079

Interest Income-Allocated

3,767

0.0%

44402000-50082

FMV- Unrealized Gain/Loss

2,000

0.0%

5,767

0.0%

TOTAL-Interest & Rents

122,500

126,000

100.0%

TOTAL-Services & Supplies

122,500

126,000

100.0%

TOTAL Revenues

128,267

126,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

122,500 5,767

126,000 -

100.0% 0.0%

44402000-66210

Special Dept Expense

216

Community Centers - Facility Fee Fund

Acct Number

Description

45105300-50312

Capital Facility Fee

TOTAL-Charges for Services

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

31,645

36,000

100.0%

31,645

36,000

100.0% 100.0%

2,500

2,527

0.0%

TOTAL-Interest & Rents

2,597

2,500

100.0%

45105300-42500

45105300-50079

Interest Income-Allocated

45105300-50282

Rents-Facility Funds

38,124

0.0%

TOTAL-Transfer In

38,124

0.0%

45105300-63120

Equipment, Small Office & Tool

7,105

0.0%

45105300-65210

Repair & Maintenance

1,485

10,000

100.0%

TOTAL-Services & Supplies

8,590

10,000

100.0%

TOTAL Revenues

72,366

38,500

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

8,590 63,776

10,000 28,500

100.0% 100.0%

T-In Facility ISF

217

Performing Arts Center (PAC) Facility - Capital Reserve Fund

Acct Number

Description

45205200-50312

Capital Facility Fee

TOTAL-Charges for Services 45205200-50079

Interest Income-Allocated

45205200-50282

Rents-Facility Funds

TOTAL-Interest & Rents

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

46,762

35,000

100.0%

46,762

35,000

100.0% 100.0%

131

5,600

3,025

0.0%

3,156

5,600

100.0%

146,784

0.0%

TOTAL-Transfer In

146,784

0.0%

45205200-65210

45205200-42500

T-In Facility ISF

34,530

12,500

100.0%

TOTAL-Services & Supplies

34,530

12,500

100.0%

45205200-77110

6,247

0.0%

6,247

0.0%

TOTAL Revenues

196,703

40,600

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

40,777 155,926

12,500 28,100

100.0% 100.0%

Repair & Maintenance

T-Out CIP-Government

TOTAL-Transfer Out

218

Sports Center Capital Facility Reserve Fee Fund Acct Number

Description

45305500-50311

Program Revenue

TOTAL-Community Services 45305500-50079

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

78,285

84,000

100.0%

78,285

84,000

100.0%

6,200

100.0%

6,200

100.0%

Interest Income-Allocated

TOTAL-Interest & Rents

148,340

0.0%

TOTAL-Transfer In

148,340

0.0%

45305500-63250

Lease-Equipment

37,258

0.0%

45305500-65210

Repair & Maintenance

45305500-42500

T-In Facility ISF

12,288

13,500

100.0%

TOTAL-Services & Supplies

49,546

13,500

100.0%

TOTAL Revenues

226,625

90,200

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

49,546 177,079

13,500 76,700

100.0% 100.0%

219

Sunrise Park Recreation Facility Use Fee Fund Acct Number

Description

45405700-50188

Sunrise Park Fee

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

67,704

50,000

100.0%

TOTAL-Charges for Services

67,704

50,000

100.0%

45405700-50079

7,207

9,700

100.0%

TOTAL-Interest & Rents

7,207

9,700

100.0%

TOTAL Revenues

74,912

59,700

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

74,912

59,700

0.0% 100.0%

Interest Income-Allocated

220

Senior Center Facility Reserve Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

45505400-50079

Interest Income-Allocated

859

4,800

45505400-50082

FMV- Unrealized Gain/Loss

700

0.0%

TOTAL-Interest & Rents

1,559

4,800

100.0%

45505400-63230

Excursions

3,543

6,000

100.0%

45505400-63320

Special Events

3,737

9,000

100.0%

45505400-66210

Special Dept Expense

100.0%

2,175

2,000

100.0%

TOTAL-Services & Supplies

9,454

17,000

100.0%

TOTAL Revenues

1,559

4,800

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

9,454 (7,895)

17,000 (12,200)

100.0% 100.0%

221

CalHome Housing Loans Fund FY 23-24 Actual

FY 25-26 Adopted Budget

FY 24-25 Original Budget

$ Change

% Change

Acct Number

Description

57102100-50079

Interest Income-Allocated

6,942

3,800

8,400

4,600

121.1%

57102100-50082

FMV- Unrealized Gain/Loss

1,200

0.0%

57102100-50085

Interest Income - Dedicated

20,733

0.0%

TOTAL-Interest & Rents

28,875

3,800

8,400

4,600

121.1%

TOTAL Revenues

28,875

3,800

8,400

4,600

121.1%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

28,875

3,800

8,400

4,600

0.0% 121.1%

222

Housing Projects Fund Acct Number

Description

57202100-50173

Charges for Srvcs-RAB

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

20,636

0.0%

TOTAL-Charges for Services

20,636

0.0%

57202100-50079

Interest Income-Allocated

36,443

25,000

25,700

700

2.8%

57202100-50082

FMV- Unrealized Gain/Loss

5,300

0.0%

57202100-50085

Interest Income - Dedicated

21,771

0.0%

TOTAL-Interest & Rents

63,514

25,000

25,700

700

2.8%

57202100-61000

134,028

0.0%

3,550

0.0%

Salaries & Wages

57202100-61200

Supplemental Earnings

57202100-61500

Acting Pay

TOTAL-Salaries & Wages

2,004

0.0%

139,582

0.0%

57202100-61837

Allowance Auto

2,538

0.0%

57202100-62100

Medicare

1,965

0.0%

57202100-62200

Benefits-Medical

14,351

0.0%

57202100-62230

Benefits-Vision

134

0.0%

57202100-62240

Benefits-Life Insurance

463

0.0%

57202100-62250

Benefits-Dental

874

0.0%

57202100-62260

Benefits-EAP

0.0%

57202100-62600

Disability-Long Term

708

0.0%

57202100-62620

Disability-Short Term

395

0.0%

57202100-62680

PERS-ER

14,073

0.0%

57202100-62720

RHSA Plan

1,205

0.0%

57202100-62800

Workers Comp

2,313

0.0%

39,053

0.0%

TOTAL-Benefits 57202100-63110

Office Expense

0.0%

57202100-63143

Communication-Phone

418

0.0%

57202100-63200

Liability Ins Premium

8,300

0.0%

57202100-63610

Travel and Training

0.0%

TOTAL-Services & Supplies

8,866

0.0%

57202100-64000

Contract - Outside Services

33,017

170,200

(170,200)

57202100-64030

Professional Legal Fees

13,351

15,000

100.0%

TOTAL-Prof Contracts

46,367

170,200

15,000

(155,200)

(91.2%)

57202100-65400

(100.0%)

51,000

0.0%

TOTAL-Cost Allocation Exp

51,000

0.0%

57202100-71000

250,000

0.0%

250,000

0.0%

84,150

25,000

25,700

700

534,868 (450,718)

170,200 (145,200)

15,000 10,700

(155,200) 155,900

Cost Allocation Plan Expense

T-Out General Fund

TOTAL-Transfer Out TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

223

2.8% (91.2%) (107.4%)

THIS PAGE INTENTIONALLY LEFT BLANK

224

GRATON CASINO FUNDS

FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park entered into an MOUMemorandum of Understanding providing special revenue funds to mitigate the impacts of the Graton Casino and make investments and contributions to the Rohnert Park community. The City also entered into a Joint Exercise of Powers Agreement with the Tribe to maintain Wilfred Avenue west of the 2002 City boundary.

Casino Mitigation Fund - Accounts for contributions and related activities for traffic, law enforcement, special enforcement activities, problem gambling, storm water, public services, and any other impacts pursuant to Section 2.1 of the MOU-Memorandum of Understanding between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. Casino Supplemental Fund - Accounts for contributions and related activities for benefit, and development of the community, including but not limited to the development of affordable housing pursuant to Section 2.2.1 of the MOU between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. This fund also accounts for contributions and related activities for implementation of traffic circulation improvements within the City and vicinity of the Reservation pursuant to section 4.3.1 of the MOU between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. The final contribution payment will be made on October 1, 2025. Casino Neighborhood Upgrade and Workforce Housing Fund – Accounts for contributions and related activities for City’s Neighborhood Upgrade and Workforce Housing programs pursuant to Section 2.2.2 of the MOU between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. Casino Mitigation Wilfred Maintenance Fund - Accounts for contributions and related activities for the maintenance of the Wilfred Avenue pursuant to Section 6.6 of the Joint Exercise of Powers Agreement (JEPA) for implementation of mitigation measure for widening Wilfred Avenue between the FIGR-Federated Indians of Graton Rancheria and the City of Rohnert Park. Other Casino Funds – The other remaining Casino funds are not included in the current Memorandum of Understanding. These funds may have remaining balances that will be closed out during Fiscal Year 2025-2026.

225

FUND BALANCE SUMMARY Graton Casino Funds

Fund

Description

Estimated Beginning Fund Balance

3,724,020 4600 Casino Mitigation 12,875,501 4601 Casino Supplemental 4607 Casino Neighborhood Upgrade Workforce Hsng 2,255,833 39,325 4631 Casino Public Safety Building 1,686,801 4655 Casino Joint Exercise of Powers Agreement Fund 165,974 4658 Casino School Charity 4659 Casino Tribe Charity

226

FY25-26 Projected Revenue 4,567,200 9,103,000 1,530,300 527,500 -

FY25-26 FY25-26 Estimated Projected Ending Fund Expenditures Balance 4,507,912 21,020,337 39,325 181,154 165,974

3,783,308 958,164 3,786,133 2,033,147 -

Casino Mitigation Fund FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

46006000-50335

Donations Revenue

4,219,463

4,285,500

4,477,200

191,700

4.5%

4,219,463

4,285,500

4,477,200

191,700

4.5% 100.0%

TOTAL-Donations Rev

$ Change

% Change

46006000-50079

Interest Income-Allocated

42,797

90,000

46006000-50082

FMV- Unrealized Gain/Loss

10,400

0.0%

TOTAL-Interest & Rents

53,197

90,000

100.0%

46006000-44652

T-In MOU Law Enf merge F4601

270,183

0.0%

46006000-44653

T-In CAS Waterway merge F4600

187,589

0.0%

T-In CAS Gamblng merge F4600

706,183

0.0%

TOTAL-Transfer In

1,163,955

0.0%

46006000-61000

Salaries

2,390,438

2,718,238

2,373,978

(344,260)

(12.7%)

46006000-61100

Part Time 1000Hr

567

21,000

24,000

3,000

14.3%

46006000-61155

Overtime

258,229

349,828

287,000

(62,828)

(18.0%)

46006000-61200

Supplemental Earnings

24,922

0.0%

46006000-61219

Annual Leave Payout

54,079

0.0%

46006000-61220

Annual Admin Pay

1,252

5,753

6,633

880

15.3%

46006000-61300

Stipend Pay

30,040

32,528

36,388

3,860

11.9%

46006000-61400

Court Time

2,124

5,000

(5,000)

(100.0%)

46006000-61500

Acting Pay

4,154

5,774

(5,774)

(100.0%)

46006000-61550

Stand-By Weekends

9,000

2,808

11,000

8,192

291.7%

46006000-61551

Stand-By Weekday

16,560

5,177

14,000

8,823

170.4%

46006000-61700

POST

35,899

42,029

52,935

10,906

25.9%

46006000-61839

FLSA OT

3,137

1,273

(1,273)

(100.0%)

46006000-61842

Shift Diff (5%)

1,788

1,134

(1,134)

(100.0%)

2,832,190

3,190,541

2,805,934

(384,607)

(12.1%)

Longevity

2,072

7,389

(7,389)

(100.0%)

46006000-61831

Uniform Allowance

2,740

7,798

8,878

1,080

13.9%

46006000-61837

Allowance Auto

1,773

5,586

5,809

223

4.0%

46006000-62100

Medicare

39,552

45,356

45,891

535

1.2%

46006000-62200

Benefits-Medical

304,855

333,179

253,213

(79,966)

(24.0%)

46006000-62230

Benefits-Vision

3,465

3,793

2,754

(1,039)

(27.4%)

46006000-62240

Benefits-Life Insurance

6,318

6,915

5,573

(1,342)

(19.4%)

46006000-62250

Benefits-Dental

22,525

24,421

20,055

(4,366)

(17.9%)

46006000-62260

Benefits-EAP

902

991

777

(214)

(21.6%)

46006000-62600

Disability-Long Term

8,307

9,367

6,808

(2,559)

(27.3%)

46006000-62620

Disability-Short Term

7,051

8,160

8,248

1.1%

369,465

593,174

311,499

(281,675)

(47.5%)

46006000-44654

TOTAL-Salaries 46006000-61710

46006000-62680

PERS-ER

46006000-62685

PERS- ER UAL

328,578

100.0%

46006000-62720

RHSA Plan

30,217

33,204

26,205

(6,999)

(21.1%)

46006000-62800

Workers Comp

61,395

137,823

100,490

(37,333)

(27.1%)

860,636

1,217,154

1,124,778

(92,376)

(7.6%)

TOTAL-Benefits

227

Casino Mitigation Fund FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

46006000-80010

Services - Info Tech

135,200

100.0%

46006000-80020

Services - Fleet

22,000

100.0%

157,200

100.0%

TOTAL-ISF Charges 46006000-63310

Dues & Subscriptions

323

0.0%

46006000-65130

Fuel

2,408

0.0%

46006000-66210

Special Dept Expense

3,138

10,000

(10,000)

(100.0%)

5,869

10,000

(10,000)

(100.0%)

TOTAL-Services & Supplies 46006000-64000

Contract - Outside Services

126,337

215,500

210,000

(5,500)

(2.6%)

46006000-64016

Contracts-Problem Gambling

150,000

100.0%

46006000-64019

Contracts - Waterway

60,000

100.0%

46006000-64030

Professional Legal Fees

11,632

0.0%

137,969

215,500

420,000

204,500

94.9%

TOTAL Revenues

5,436,614

4,285,500

4,567,200

281,700

6.6%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,836,665 1,599,949

4,633,195 (347,695)

4,507,912 59,288

(125,283) 406,983

(2.7%) (117.1%)

TOTAL-Prof Contracts

228

Casino Supplemental Fund FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

46016000-50335

Donations Revenue

6,918,293

7,082,000

7,340,000

258,000

3.6%

6,918,293

7,082,000

7,340,000

258,000

3.6% 100.0%

TOTAL-Donations Rev

$ Change

% Change

46016000-50079

Interest Income-Allocated

244,971

475,000

46016000-50082

FMV- Unrealized Gain/Loss

74,200

0.0%

319,171

475,000

100.0%

1,287,991

1,288,000

0.0%

1,287,991

1,288,000

0.0%

TOTAL-Interest & Rents 46016000-50246

Graton Traffic Improvements

TOTAL-Other Revenue

77,870

0.0%

TOTAL-Prof Contracts

77,870

0.0%

46016000-71000

T-Out General Fund

291,299

7,596,139

4,337,918

(3,258,220)

(42.9%)

46016000-77108

T-Out to Casino Infrastructure

16,682,419

100.0%

46016000-77110

T-Out CIP-Government

812,173

2,000,000

(2,000,000)

(100.0%)

TOTAL-Transfer Out

1,103,471

9,596,139

21,020,337

11,424,199

119.0%

TOTAL Revenues

8,525,455

8,370,000

9,103,000

733,000

8.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,181,341 7,344,114

9,596,139 21,020,337 11,424,199 (1,226,139) (11,917,337) (10,691,199)

119.0% 871.9%

46016000-64000

Contract - Outside Services

229

Casino Neighborhood Updgrade & Workforce Housing FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

46076000-50335

Donations Revenue

1,385,668

1,418,500

1,470,300

51,800

3.7%

1,385,668

1,418,500

1,470,300

51,800

3.7% 100.0%

TOTAL-Donations Rev

$ Change

% Change

46076000-50079

Interest Income-Allocated

24,166

60,000

46076000-50082

FMV- Unrealized Gain/Loss

6,800

0.0%

TOTAL-Interest & Rents

30,966

60,000

100.0%

46076000-61000

173,168

0.0%

173,168

0.0%

Salaries & Wages

TOTAL-Salaries & Wages 46076000-62100

Medicare

2,448

0.0%

46076000-62200

Benefits-Medical

12,648

0.0%

46076000-62230

Benefits-Vision

245

0.0%

46076000-62240

Benefits-Life Insurance

46076000-62250

Benefits-Dental

46076000-62260

424

0.0%

1,596

0.0%

Benefits-EAP

0.0%

46076000-62600

Disability-Long Term

889

0.0%

46076000-62620

Disability-Short Term

496

0.0%

46076000-62680

PERS-ER

18,155

0.0%

46076000-62720

RHSA Plan

2,200

0.0%

46076000-62800

Workers Comp

TOTAL-Benefits 46076000-63143

2,649

0.0%

41,813

0.0%

4,531

0.0%

4,531

0.0%

1,165,970

0.0%

Communication-Phone

TOTAL-Services & Supplies 46076000-64000

Contract - Outside Services

TOTAL-Prof Contracts 46076000-71000

T-Out General Fund

46076000-77110

T-Out CIP-Government

34,419

0.0%

TOTAL-Transfer Out

1,200,389

0.0%

TOTAL Revenues

1,416,634

1,418,500

1,530,300

111,800

7.9%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,419,917 (3,283)

1,418,500

1,530,300

111,800

0.0% 7.9%

230

Casino Public Safety Building Contribution Fund Acct Number

Description

46316000-50079

Interest Income-Allocated

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

656

0.0%

656

0.0%

39,325

100.0%

39,325

100.0%

TOTAL Revenues

656

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

656

39,325 (39,325)

100.0% 100.0%

TOTAL-Interest & Rents 46316000-77109

T-Out to Gen Fund Funding

TOTAL-Transfer Out

231

Casino Waterway Fund Acct Number

Description

46536000-74600

T-Out Graton-Mitigation

TOTAL-Transfer Out

FY 25-26 Adopted Budget

$ Change

% Change

187,589

0.0%

187,589

0.0%

187,589 (187,589)

0.0% 0.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

FY 24-25 Original Budget

FY 23-24 Actual

232

Casino Problem Gambling Treatment Fund Acct Number

Description

46546000-74600

T-Out Graton-Mitigation

TOTAL-Transfer Out

FY 25-26 Adopted Budget

$ Change

% Change

706,183

0.0%

706,183

0.0%

706,183 (706,183)

0.0% 0.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

FY 24-25 Original Budget

FY 23-24 Actual

233

Casino Joint Exercise of Powers Agreement (JEPA) Fund Acct Number

Description

46556000-50335

Donations Revenue

TOTAL-Donations Rev

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

487,176

516,000

500,000

(16,000)

(3.1%)

487,176

516,000

500,000

(16,000)

(3.1%) 100.0%

$ Change

% Change

46556000-50079

Interest Income-Allocated

4,846

27,500

46556000-50082

FMV- Unrealized Gain/Loss

1,900

0.0%

TOTAL-Interest & Rents

6,746

27,500

100.0%

46556000-61000

Salaries

56,644

61,384

63,641

2,257

3.7%

46556000-61100

Part Time 1000Hr

21,000

24,000

3,000

14.3%

46556000-61155

Overtime

259

157

150

(7)

(4.4%)

46556000-61200

Supplemental Earnings

794

0.0%

46556000-61219

Annual Leave Payout

1,984

0.0%

46556000-61220

Annual Admin Pay

178

169

(9)

(5.0%)

46556000-61300

Stipend Pay

1,205

1,200

0.0%

46556000-61550

Stand-By Weekends

4,538

2,777

6,050

3,273

117.8%

46556000-61551

Stand-By Weekday

3,300

4,118

6,330

2,213

53.7%

68,723

90,813

101,540

10,727

11.8%

Longevity

207

739

(739)

(100.0%)

46556000-61837

Allowance Auto

329

342

4.1%

46556000-62100

Medicare

(29.3%)

46556000-62200

Benefits-Medical

46556000-62230

TOTAL-Salaries 46556000-61710

990

1,331

941

(390)

6,865

5,368

5,537

169

3.1%

Benefits-Vision

(3)

(32.4%)

46556000-62240

Benefits-Life Insurance

273

258

266

3.2%

46556000-62250

Benefits-Dental

134

(13)

(23.1%)

46556000-62260

Benefits-EAP

(0)

(0.9%)

46556000-62600

Disability-Long Term

356

329

337

2.3%

46556000-62620

Disability-Short Term

176

184

188

2.4%

46556000-62680

PERS-ER

6,162

9,188

7,210

(1,978)

(21.5%)

46556000-62685

PERS- ER UAL

5,458

100.0%

46556000-62720

RHSA Plan

1,335

1,219

1,260

3.4%

46556000-62800

Workers Comp

5,017

2,067

1,364

(703)

(34.0%)

21,663

21,114

22,989

1,875

8.9%

TOTAL-Benefits 46556000-80010

Services - Info Tech

5,100

100.0%

46556000-80020

Services - Fleet

5,000

100.0%

10,100

100.0% (100.0%)

TOTAL-ISF Charges 46556000-63200

800

(800)

201

0.0%

1,377

3,400

100.0%

0.0%

1,178

0.0%

Liability Ins Premium

46556000-65100

Auto Ins

46556000-65130

Fuel

46556000-65200

Property Ins Premium

46556000-65310

Utility-Electric

46556000-66210

Special Dept Expense

TOTAL-Services & Supplies

601

0.0%

1,061

800

3,400

2,600

325.0%

234

Casino Joint Exercise of Powers Agreement (JEPA) Fund Acct Number

Description

46556000-64000

Contract - Outside Services

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

13,585

37,500

43,125

5,625

15.0%

TOTAL-Prof Contracts

13,585

37,500

43,125

5,625

15.0%

TOTAL Revenues

493,922

516,000

527,500

11,500

2.2%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

105,032 388,890

150,228 365,772

181,154 346,346

30,926 (19,426)

20.6% (5.3%)

235

Casino School Charity Fund Acct Number

Description

46586000-50335

Donations Revenue

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

48,872

0.0%

TOTAL-Donations Rev

48,872

0.0%

46586000-63445

Distribution

214,846

165,974

100.0%

TOTAL-Services & Supplies

214,846

165,974

100.0%

48,872

0.0%

214,846 (165,974)

165,974 (165,974)

100.0% 100.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

236

Casino Tribe Charity Acct Number

Description

46596000-50335

Donations Revenue

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

48,872

0.0%

TOTAL-Donations Rev

48,872

0.0%

46596000-63445

Distribution

803,923

100.0%

TOTAL-Services & Supplies

803,923

100.0%

48,872

0.0%

803,923 (755,051)

10 (10)

100.0% 100.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

237

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238

Rohnert Park Foundation In November of 2008, the City of Rohnert Park (“City”) created a non-profit, charitable corporation called the Focus Rohnert Park Corporation (“Foundation”). The Foundation is a legally separate organization for which the elected officials of the City are financially accountable as its Board of Directors. In February of 2012, the Foundation officially changed its name to the Rohnert Park Foundation. On May 2, 2017, the Foundation Board authorized a memorandum of understanding to accept on-going Casino Mitigation Community Investment donations provided by the City’s Agreement with the Federated Indians of Graton Rancheria. City of Rohnert Park passes these contributions to the Foundation via memorandum of understanding with the City. Contributions from the Federated Indians of Graton Rancheria for casino mitigation and community investment purposes began in the fourth quarter of Fiscal Year 2016-17 and have been received every quarter in every fiscal year since. On June 27, 2023 a Second Amended and Restated memorandum of understanding was authorized that continued the recurring contribution going forward. The Foundation is a blended component unit of the City of Rohnert Park, and is therefore included the City’s Annual Comprehensive Financial Report (ACFR). Although the City recognizes that the Foundation is a separate entity, it nevertheless has included the Foundation’s FY 2024-25 Budget within the City’s budget document for convenience.

239

FUND BALANCE SUMMARY Rohnert Park Foundation Fund

Fund

Description

4609 Rohnert Park Foundation

Estimated Beginning Fund Balance 1,781,459

240

FY25-26 Projected Revenue 1,596,800

FY25-26 FY25-26 Estimated Projected Ending Fund Expenditures Balance 925,070

2,453,189

Rohnert Park Foundation FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

46096000-50315

Concessions Non-Taxable

12,645

12,000

23,250

11,250

93.8%

46096000-50317

Concessions Taxable Sales

8,572

12,000

23,250

11,250

93.8%

TOTAL-Charges for Services

21,217

24,000

46,500

22,500

93.8%

46096000-50079

Interest Income-Allocated

82,295

53,400

80,000

26,600

49.8%

46096000-50082

FMV- Unrealized Gain/Loss

10,600

0.0%

92,895

53,400

80,000

26,600

49.8%

1,385,668

1,418,500

1,470,300

51,800

3.7%

1,385,668

1,418,500

1,470,300

51,800

3.7%

300,000

(300,000)

(100.0%)

300,000

(300,000)

(100.0%)

TOTAL-Interest & Rents 46096000-50341

Contributions

TOTAL-Other Revenue 46096000-63720

Grants-Small Grants Program

TOTAL-Grants 46096000-63335

Other Exps-Concessions

16,901

11,000

15,000

4,000

36.4%

46096000-63395

License & Permit

1,473

1,500

0.0%

46096000-63530

Donations Explorer Program

10,000

100.0%

46096000-63534

Donation Exp GF 5100 Prgrm&Evn

160,000

100.0%

46096000-63535

Donation to GF 5200 PAC

2,843

11,500

90,000

78,500

682.6%

10,000

100.0%

46096000-63536

Donation Exp to 5300 Com Srvcs

46096000-63537

Donation to GF 4140 Storm

150,000

100.0%

46096000-63538

Donation to D4110 Parks

313,770

100.0%

46096000-63539

Donation to D4260 Sustainblty

150,000

100.0%

46096000-63710

Grants- RPF Fee Waiver Program

15,000

20,000

100.0%

46096000-63730

Grants-Municipal Projects

38,873

0.0%

46096000-66210

Special Dept Expense

3,332

0.0%

78,422

24,000

920,270

896,270

Professional Legal Fees

2,500

0.0%

Audit, Acctng, & Tax Fee

200

2,300

100.0%

200

2,500

4,800

2,300

92.0%

1,052,455

0.0%

TOTAL-Services & Supplies 46096000-64030 46096000-64040

TOTAL-Prof Contracts 46096000-71000

T-Out General Fund

46096000-77110

T-Out CIP-Government

3734.5%

97,258

0.0%

TOTAL-Transfer Out

1,149,713

0.0%

TOTAL Revenues

1,499,780

1,495,900

1,596,800

100,900

6.7%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,228,335 271,445

326,500 1,169,400

925,070 671,730

598,570 (497,670)

183.3% (42.6%)

241

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242

FUND BALANCE SUMMARY Internal Service Funds

Fund

Description

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

Estimated Beginning Fund Balance 201,605 8,119,778 316,143

243

FY25-26 Projected Revenue 1,639,341 3,397,016 1,920,817 874,000

FY25-26 Projected Expenditures 1,766,341 3,397,016 2,533,000 845,516

Depreciation

FY25-26 Estimated Ending Fund Balance

2,500

74,605 (0) 7,507,595 347,127

244

245

Information Technology - Internal Service Fund (ISF) FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

21101050-50171

Chrgs for Services ISF

1,481,744

1,694,700

1,635,141

(59,559)

(3.5%)

1,481,744

1,694,700

1,635,141

(59,559)

(3.5%) 100.0%

TOTAL-Charges for Services

$ Change

% Change

21101050-50079

Interest Income-Allocated

42,381

4,200

21101050-50082

FMV- Unrealized Gain/Loss

6,800

0.0%

TOTAL-Interest & Rents

49,181

4,200

100.0%

21101050-50339

50,000

0.0%

TOTAL-Other Revenue

50,000

0.0%

21101050-61000

Salaries & Wages

442,109

485,001

484,951

(50)

(0.0%)

21101050-61100

Part Time 1000Hr

61,238

62,000

0.0%

21101050-61155

Overtime

900

434

(0)

(0.1%)

21101050-61200

Supplemental Earnings

52,083

0.0%

21101050-61220

Annual Admin Pay

6,015

6,014

(1)

(0.0%)

21101050-61844

Shift Diff (PT Temp)

0.0%

556,339

553,450

553,399

(51)

(0.0%)

Allowance Auto

2,538

6,571

6,834

263

4.0%

21101050-62100

Medicare

7,875

7,993

7,007

(986)

(12.3%)

21101050-62200

Benefits-Medical

36,311

38,809

37,816

(993)

(2.6%)

21101050-62230

Benefits-Vision

536

540

484

(56)

(10.4%)

21101050-62240

Benefits-Life Insurance

1,156

1,155

(0)

(0.0%)

21101050-62250

Benefits-Dental

3,486

3,480

3,508

0.8%

21101050-62260

Benefits-EAP

136

(0)

(0.2%)

21101050-62600

Disability-Long Term

2,520

2,522

(0)

(0.0%)

21101050-62620

Disability-Short Term

1,406

1,407

1,406

(1)

(0.0%)

21101050-62680

PERS-ER

46,340

70,374

53,927

(16,447)

(23.4%)

21101050-62685

PERS- ER UAL

Other Revenue

TOTAL-Salaries & Wages 21101050-61837

21101050-62720

RHSA Plan

21101050-62800

Workers Comp

21101050-62990

GASB 68 Expense

TOTAL-Benefits

40,826

100.0%

4,700

4,800

0.0% (44.1%)

9,267

5,882

3,286

(2,596)

100,373

0.0%

216,643

143,669

163,707

20,038

13.9%

21101050-80020

Services - Fleet

5,000

100.0%

21101050-80030

Services - Vehicle Replacement

3,935

100.0%

21101050-80050

Services - Gen Liab ISF

51,100

100.0%

TOTAL-ISF Charges

60,035

100.0%

21101050-63100

Postage & Shipping

200

100.0%

21101050-63110

Office Expense

21101050-63120

Equipment, Small Office & Tool

21101050-63143

500

0.0%

40,102

68,000

35,300

(32,700)

(48.1%)

Communication-Phone

5,000

100.0%

21101050-63145

Internet & Broadband

187,841

220,000

225,500

5,500

2.5%

21101050-63160

Software Lic. & Subscriptions

212,160

202,200

222,300

20,100

9.9%

21101050-63162

Software-Security

248,500

258,300

9,800

3.9%

21101050-63250

Lease-Equipment

117,643

134,391

84,200

(50,191)

(37.3%)

246

Information Technology - Internal Service Fund (ISF) FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

21101050-63310

Dues & Subscriptions

13,196

34,350

7,400

(26,950)

(78.5%)

21101050-63610

Travel and Training

17,400

28,000

0.0%

21101050-65100

Auto Ins

376

0.0%

21101050-65120

Repair & Maint Vehicles

5,500

100.0%

21101050-65130

Fuel

212

400

100.0%

21101050-65200

Property Ins Premium

120

0.0%

21101050-65210

Repair & Maintenance

31,987

68,800

48,100

(20,700)

(30.1%)

21101050-66210

Special Dept Expense

358

3,000

1,000

(2,000)

(66.7%)

TOTAL-Services & Supplies

621,476

1,007,741

921,700

(86,041)

(8.5%)

21101050-66299

Capital Outlay

108,330

0.0%

21101050-81540

Capital Asset-Equipment

10,000

100.0%

TOTAL-Capital Outlay

108,330

10,000

100.0%

21101050-64000

69,971

75,550

57,500

(18,050)

(23.9%)

TOTAL-Prof Contracts

69,971

75,550

57,500

(18,050)

(23.9%)

21101050-71000

T-Out General Fund

95,000

69,500

(69,500)

(100.0%)

21101050-77110

T-Out CIP-Government

17,888

235,000

(235,000)

(100.0%)

112,888

304,500

(304,500)

(100.0%)

TOTAL Revenues

1,580,925

1,694,700

1,639,341

55,359

3.3%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,685,647 (104,722)

2,084,910 (390,210)

1,766,341 (127,000)

(318,569) 263,210

(15.3%) (67.5%)

Contract - Outside Services

TOTAL-Transfer Out

247

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.

248

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

Acct Number

Description

23501700-50171

Chrgs for Services Gen Liab

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

3,397,016

100.0%

TOTAL-Charges for Services

3,397,016

100.0%

23501700-63201

General Liability Premium

1,835,316

100.0%

23501700-63203

General Liab Self Insur'd Loss

700,000

100.0%

23501700-63204

General Liab Minor Claim Damag

150,000

100.0%

23501700-63215

Property Program Premium

711,700

100.0%

TOTAL-Services & Supplies

3,397,016

100.0%

TOTAL Revenues

3,397,016

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,397,016 -

100.0% 0.0%

249

Vehicle/Equipment Replacement Fund This Internal Service Fund accounts for vehicle/equipment replacement activities. The fund was established to plan for financing future capital expenditures for vehicles and equipment, with funds collected over a fixed period of years, based on each item’s estimated useful life and associated depreciation schedule. Departments using the vehicle/equipment in its operations shall be charged and the revenue generated shall be deposited into this fund for future replacements. (See Vehicle/Equipment Replacement Policy for more details)

250

Vehicle Replacement - Internal Service Fund (ISF) FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

24304130-50171

Chrgs for Services ISF

1,181,001

1,240,000

1,561,567

321,567

25.9%

1,181,001

1,240,000

1,561,567

321,567

25.9% 100.0%

TOTAL-Charges for Services

$ Change

% Change

24304130-50079

Interest Income-Allocated

272,161

240,000

24304130-50082

FMV- Unrealized Gain/Loss

47,800

0.0%

24304130-50085

Interest Income - Dedicated

19,650

17,400

14,250

(3,150)

(18.1%)

TOTAL-Interest & Rents

339,611

17,400

254,250

236,850

1361.2%

24304130-50331

30,198

33,000

(33,000)

(100.0%)

TOTAL-Other Revenue

30,198

33,000

(33,000)

(100.0%)

24304130-41000

100,000

(100,000)

(100.0%)

100,000

(100,000)

(100.0%)

105,000

0.0%

105,000

0.0%

12,073

0.0%

12,073

0.0%

Sale of Property

T-In General Fund

TOTAL-Transfer In 24304130-50115

Revenue-Intergov't Water Loan

TOTAL-Other Financing Uses 24304130-63120

Equipment, Small Office & Tool

TOTAL-Services & Supplies 24304130-71000

T-Out General Fund

1,402,000

1,438,000

36,000

2.6%

24304130-73420

T-Out Sewer Ops

885,000

695,000

(190,000)

(21.5%)

24304130-73430

T-Out Water Ops

335,000

400,000

65,000

19.4%

2,622,000

2,533,000

(89,000)

(3.4%)

TOTAL Revenues

1,650,809

1,495,400

1,920,817

425,417

28.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

12,073 1,638,736

2,622,000 (1,126,600)

2,533,000 (612,183)

(89,000) 514,417

(3.4%) (45.7%)

TOTAL-Transfer Out

251

252

253

Fleet Services - Internal Service Fund (ISF)

Acct Number

Description

24404130-50171

Chrgs for Services ISF

24404130-50173

Charges for Srvcs

TOTAL-Charges for Services

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

709,265

660,800

(660,800)

(100.0%)

865,000

100.0%

709,265

660,800

865,000

204,200

30.9%

24404130-50079

Interest Income-Allocated

8,070

9,000

100.0%

24404130-50082

FMV- Unrealized Gain/Loss

1,700

0.0%

9,770

9,000

100.0%

132

0.0%

132

0.0%

TOTAL-Interest & Rents 24404130-50339

Other Revenue

TOTAL-Other Revenue 24404130-61000

Salaries & Wages

197,981

200,748

234,458

33,710

16.8%

24404130-61155

Overtime

12,996

10,462

11,000

538

5.1%

24404130-61220

Annual Admin Pay

848

100.0%

24404130-61300

Stipend Pay

5,289

5,316

5,317

0.0%

24404130-61550

Stand-By Weekends

5,760

5,472

5,500

0.5%

24404130-61551

Stand-By Weekday

TOTAL-Salaries & Wages

5,295

4,142

5,500

1,358

32.8%

227,321

226,140

262,623

36,483

16.1%

1,367

100.0%

24404130-61837

Allowance Auto

24404130-62100

Medicare

3,216

3,206

3,389

183

5.7%

24404130-62200

Benefits-Medical

19,861

20,270

24,566

4,296

21.2%

24404130-62230

Benefits-Vision

582

284

280

(4)

(1.3%)

24404130-62240

Benefits-Life Insurance

24404130-62250

Benefits-Dental

24404130-62260

Benefits-EAP

24404130-62600 24404130-62620 24404130-62680

PERS-ER

24404130-62685

PERS- ER UAL

24404130-62720 24404130-62800 24404130-62990

486

485

577

18.9%

1,832

1,827

2,018

191

10.5%

9.0%

Disability-Long Term

1,109

1,071

1,245

174

16.2%

Disability-Short Term

586

598

696

16.5%

21,301

29,900

26,663

(3,237)

(10.8%)

20,184

100.0%

RHSA Plan

1,322

1,320

1,560

240

18.2%

Workers Comp

15,114

7,018

4,765

(2,253)

(32.1%)

GASB 68 Expense

46,241

0.0%

111,721

66,050

87,388

21,338

32.3%

TOTAL-Benefits 24404130-80010

Services - Info Tech

20,200

100.0%

24404130-80030

Services - Vehicle Replacement

17,435

100.0%

24404130-80050

Services - Gen Liab ISF

25,500

100.0%

63,135

100.0% 0.0%

TOTAL-ISF Charges 24404130-63100

Postage & Shipping

100

24404130-63110

Office Expense

243

600

0.0%

24404130-63120

Equipment, Small Office & Tool

5,524

4,100

24,100

20,000

487.8%

24404130-63143

Communication-Phone

409

1,000

100.0%

24404130-63160

Software Lic. & Subscriptions

8,380

11,100

12,420

1,320

11.9%

24404130-63290

Uniform Laundry

1,834

2,200

0.0%

24404130-63300

Uniform - Purchase

1,990

3,200

0.0%

254

Fleet Services - Internal Service Fund (ISF) FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

24404130-63345

Hazard Material

7,206

3,500

7,000

3,500

100.0%

24404130-63395

License & Permit

1,302

4,500

2,600

(1,900)

(42.2%)

24404130-63610

Travel and Training

5,000

0.0%

24404130-65100

Auto Ins

376

0.0%

24404130-65130

Fuel

903

1,100

100.0%

24404130-65150

Fleet Veh Rep & Main - AVA

1,500

1,000

(500)

(33.3%)

24404130-65151

Fleet Veh Rep & Maint for JEPA

1,024

2,800

1,500

(1,300)

(46.4%)

24404130-65152

Fleet Veh Rep & Maint for RPSC

7,300

1,500

(5,800)

(79.5%)

24404130-65153

Fleet Veh Repairs for SWR

14,107

15,000

20,000

5,000

33.3%

24404130-65154

Fleet Veh Repairs for WTR

21,072

25,600

17,500

(8,100)

(31.6%)

24404130-65155

Fleet Veh Repairs for IT

633

700

500

(200)

(28.6%)

24404130-65156

Fleet Veh Repairs for DS

1,417

3,100

5,000

1,900

61.3%

24404130-65157

Fleet Veh Repairs for Police

42,950

103,600

75,000

(28,600)

(27.6%)

24404130-65158

Fleet Veh Repairs for Fire

32,412

50,000

80,000

30,000

60.0%

24404130-65159

Fleet Veh Repairs for AS

500

0.0%

24404130-65160

Fleet Veh Repairs for PW

3,964

10,000

25,000

15,000

150.0%

24404130-65161

Fleet Veh Repairs for Streets

9,056

16,000

12,500

(3,500)

(21.9%)

24404130-65163

Fleet Veh Repairs for Parks

33,517

46,800

35,000

(11,800)

(25.2%)

24404130-65164

Fleet Veh Repairs for Sr Cntr

819

500

0.0%

24404130-65166

Fleet Veh Repairs for RPCC

600

0.0%

24404130-65167

Fleet Veh Repairs for PAC

1,072

600

0.0%

24404130-65168

Fleet Veh Repairs for CM

600

0.0%

24404130-65169

Fleet Veh Repair 4 FacltyMaint

15,000

100.0%

24404130-65170

Fleet Veh Repair4-F4600 CasMig

10,000

100.0%

24404130-65200

Property Ins Premium

120

0.0%

24404130-65210

Repair & Maintenance

21,731

32,500

15,000

(17,500)

(53.8%)

24404130-65320

Utility-Water and Sewer

207

750

100.0%

24404130-66210

Special Dept Expense

35,373

30,000

0.0%

247,729

382,000

407,370

25,370

6.6% 0.0%

TOTAL-Services & Supplies 24404130-81540

Capital Asset-Equipment

10,571

24404130-81610

Capital Asset Contra Acct

(10,571)

0.0%

24404130-64000

Contract - Outside Services

20,568

23,900

22,500

(1,400)

(5.9%)

20,568

23,900

22,500

(1,400)

(5.9%)

2,500

100.0%

TOTAL-Depreciation

2,500

100.0%

24404130-71000

26,000

(26,000)

(100.0%)

26,000

(26,000)

(100.0%)

TOTAL Revenues

719,166

660,800

874,000

213,200

32.3%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

607,339 111,827

724,090 (63,290)

845,516 28,484

121,426 91,774

16.8% (145.0%)

TOTAL-Prof Contracts 24404130-81600

Depreciation

T-Out General Fund

TOTAL-Transfer Out

255

Facilities - Internal Service Fund (ISF) [CLOSED] FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

25004100-50171

Chrgs for Services ISF

3,725,000

(3,725,000)

25004100-50203

JPA Ground Main Rev

8,382

TOTAL-Charges for Services

8,382

3,725,000

(3,725,000)

25004100-50101

10,275

0.0%

10,275

0.0%

OADS Lease

TOTAL-Interest & Rents

(100.0%) 0.0% (100.0%)

1,445,235

0.0%

TOTAL-Transfer In

1,445,235

0.0%

25004100-61000

Salaries & Wages

451,583

565,098

(565,098)

25004100-61100

Part Time 1000Hr

3,711

25004100-61150

Part Time PERS

34,944

(34,944)

(100.0%)

25004100-61155

Overtime

20,940

6,380

(6,380)

(100.0%)

25004100-61200

Supplemental Earnings

11,479

0.0%

25004100-61219

Annual Leave Payout

11,904

0.0%

25004100-61220

Annual Admin Pay

1,067

(1,067)

(100.0%)

25004100-61300

Stipend Pay

3,670

3,822

(3,822)

(100.0%)

25004100-61500

Acting Pay

1,625

692

(692)

(100.0%)

25004100-61550

Stand-By Weekends

1,350

699

(699)

(100.0%)

25004100-61551

Stand-By Weekday

25004100-41000

T-In General Fund

TOTAL-Salaries

(100.0%) 0.0%

2,516

917

(917)

(100.0%)

508,777

613,619

(613,619)

(100.0%)

1,243

4,433

(4,433)

(100.0%)

531

1,971

(1,971)

(100.0%)

25004100-61710

Longevity

25004100-61837

Allowance Auto

25004100-62100

Medicare

7,002

8,669

(8,669)

(100.0%)

25004100-62200

Benefits-Medical

80,679

91,440

(91,440)

(100.0%)

25004100-62230

Benefits-Vision

1,532

926

(926)

(100.0%)

25004100-62240

Benefits-Life Insurance

1,363

1,652

(1,652)

(100.0%)

25004100-62250

Benefits-Dental

4,910

5,960

(5,960)

(100.0%)

25004100-62260

Benefits-EAP

192

233

(233)

(100.0%)

25004100-62600

Disability-Long Term

2,394

2,981

(2,981)

(100.0%)

25004100-62620

Disability-Short Term

1,292

1,663

(1,663)

(100.0%)

25004100-62680

PERS-ER

45,922

87,132

(87,132)

(100.0%)

25004100-62720

RHSA Plan

5,263

6,660

(6,660)

(100.0%)

25004100-62800

Workers Comp

754

19,172

(19,172)

(100.0%)

25004100-62990

GASB 68 Expense

TOTAL-Benefits

21,809

174,887

232,893

(232,893)

(100.0%)

0.0%

10,000

(10,000)

(100.0%)

25004100-63100

Postage & Shipping

25004100-63110

Office Expense

4,988

7,000

(7,000)

(100.0%)

25004100-63120

Equipment, Small Office & Tool

6,564

5,000

(5,000)

(100.0%)

25004100-63250

Lease-Equipment

50,700

(50,700)

(100.0%)

25004100-63280

Maintenance-Janitorial

86,956

346,500

(346,500)

(100.0%)

25004100-63300

Uniform-Purchase

2,413

8,400

(8,400)

(100.0%)

25004100-63395

License & Permit

1,100

(1,100)

(100.0%)

25004100-63610

Travel and Training

3,060

7,000

(7,000)

(100.0%)

256

Facilities - Internal Service Fund (ISF) [CLOSED] Acct Number

Description

25004100-63900

Recruitment

25004100-65210

Repair & Maintenance-Fclty

25004100-65222

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

435,880

2,203,000

(2,203,000)

(100.0%)

0.0%

Supplies-Janitorial Svs

65,000

(65,000)

(100.0%)

25004100-66210

Special Dept Expense

65,947

80,000

(80,000)

(100.0%)

25004100-66240

Chemicals Aquatic

398

25005200-63120

Equipment, Small Office & Tool

4,999

(4,999)

(100.0%)

25005500-65210

Repair & Maintenance-SportsCtr

0.0%

13,500

(13,500)

(100.0%)

TOTAL-Services & Supplies

606,384

2,802,199

(2,802,199)

(100.0%)

25004100-64000

34,079

60,600

(60,600)

(100.0%)

34,079

60,600

(60,600)

(100.0%)

50,000

(50,000)

(100.0%)

146,784

57,000

(57,000)

Contract - Outside Services

TOTAL-Prof Contracts 25004100-77110

T-Out CIP-Government

25005200-74520

T-Out PAC Facility Cap't Rsrve

25005300-71000

T-Out General Fund

25005300-74510

T-Out Comm Srvc Facility Fee

38,124

25005500-74530

T-Out Sport Cntr Facility Rsrv

148,340

333,249

107,000

(107,000)

(100.0%)

TOTAL Revenues

1,463,892

3,725,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,657,376 (193,484)

3,816,310 (91,310)

(3,816,310) 91,310

(100.0%) (100.0%)

TOTAL-Transfer Out

257

0.0% (100.0%) 0.0% 0.0%

THIS PAGE INTENTIONALLY LEFT BLANK

258

SEWER ENTERPRISE FUNDS 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 Sewer Enterprise Funds: Sewage disposal services provided to the residents of the City, including, but not limited to, sewer operations, maintenance, financing and related debt service, billing and collection, and capital improvement projects.

259

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

FY25-26 Projected Revenue

FY25-26 Projected Expenditures

12,989,786 1,653,953 0 789

21,370,608 115,200 1,100,000 698,450

22,895,597 800,000 1,100,000 698,450

260

Net Depreciation and Reserves

FY25-26 Estimated Ending Fund Balance

(8,169,662)

3,295,135 969,153 0 789

Sewer Utility Operations Fund

Acct Number

Description

34204710-50174

24.965% 2017 SWR Ref'd Bonds

34204710-50247

Graton Capacity Charge

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

174,369

100.0%

345,077

520,000

450,600

(69,400)

(13.3%)

TOTAL-Charges for Services

345,077

520,000

624,969

104,969

20.2%

34204710-50237

Penalties - Residential

40,943

89,000

75,000

(14,000)

(15.7%)

34204710-50238

Penalties - Multi Family

882

2,625

100.0%

34204710-50239

Penalties - Commercial

13,798

35,000

33,750

(1,250)

(3.6%)

55,623

124,000

111,375

(12,625)

(10.2%)

4,325,503

4,424,816

4,789,900

365,084

8.3% 90.9%

TOTAL-Fines & Penalties 34204710-50219

Consumption Multi Family

34204710-50220

Flat Multi Family

835,428

844,424

1,612,427

768,003

34204710-50221

Consumption Residential

4,845,957

4,959,155

5,378,900

419,745

8.5%

34204710-50222

Flat Residential

1,122,484

1,136,560

2,070,374

933,814

82.2%

34204710-50223

Consumption Commercial

2,068,112

2,036,544

2,651,900

615,356

30.2%

34204710-50224

Flat Commercial

612,161

620,319

1,152,763

532,444

85.8%

34204710-50229

Sewer SSU Revenue

1,022,654

886,600

700,000

(186,600)

(21.0%)

34204710-50231

Sewer Cannon Manor Revenue

170,678

204,019

190,000

(14,019)

(6.9%)

34204710-50233

Sewer Graton Revenue

886,390

906,750

700,000

(206,750)

(22.8%)

15,889,367

16,019,188

19,246,264

3,227,076

20.1% 54.0%

TOTAL-Consumption Fees 34204710-50079

Interest Income-Allocated

667,756

389,600

600,000

210,400

34204710-50082

FMV- Unrealized Gain/Loss

113,700

0.0%

781,456

389,600

600,000

210,400

54.0%

TOTAL-Interest & Rents 34204710-50116

SWR OPEB Trust Distribution

63,931

64,000

67,000

3,000

4.7%

34204710-50225

Other Revenue

164,897

26,000

100.0%

228,828

64,000

93,000

29,000

45.3%

885,000

695,000

(190,000)

(21.5%)

885,000

695,000

(190,000)

(21.5%)

TOTAL-Other Revenue 34204710-42430

T-In Vehicle Replacement

TOTAL-Transfer In 34204710-61000

Salaries

965,981

1,269,950

1,177,200

(92,750)

(7.3%)

34204710-61155

Overtime

11,209

25,000

12,650

(12,350)

(49.4%)

34204710-61200

Supplemental Earnings

20,829

0.0%

34204710-61219

Annual Leave Payout

43,050

0.0%

34204710-61220

Annual Admin Pay

432

8,102

6,558

(1,544)

(19.1%)

34204710-61300

Stipend Pay

9,922

12,029

7,796

(4,233)

(35.2%)

34204710-61500

Acting Pay

3,578

2,665

4,063

1,398

52.5%

34204710-61550

Stand-By Weekends

1,350

1,803

15,000

13,197

731.9%

34204710-61551

Stand-By Weekday

435

824

15,000

14,176

1719.8%

34204710-62999

Reimburse Salaries & Benefits

TOTAL-Salaries

65,661

0.0%

991,124

1,320,374

1,238,267

(82,107)

(6.2%)

34204710-61710

Longevity

1,644

8,175

(8,175)

(100.0%)

34204710-61837

Allowance Auto

2,969

8,871

7,176

(1,695)

(19.1%)

34204710-62100

Medicare

14,952

18,685

16,324

(2,361)

(12.6%)

34204710-62200

Benefits-Medical

151,199

197,079

177,504

(19,575)

(9.9%)

261

Sewer Utility Operations Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

34204710-62230

Benefits-Vision

2,263

1,774

1,405

(369)

(20.8%)

34204710-62240

Benefits-Life Insurance

2,748

3,254

2,924

(330)

(10.2%)

34204710-62250

Benefits-Dental

9,371

11,425

10,182

(1,243)

(10.9%)

34204710-62260

Benefits-EAP

367

448

394

(54)

(12.0%)

34204710-62600

Disability-Long Term

5,237

6,722

5,712

(1,010)

(15.0%)

34204710-62620

Disability-Short Term

2,901

3,749

3,188

(561)

(15.0%)

34204710-62680

PERS-ER

103,860

187,202

115,654

(71,548)

(38.2%)

34204710-62685

PERS- ER UAL

100,099

100.0%

34204710-62720

RHSA Plan

11,186

13,299

13,692

393

3.0%

432

500

0.0%

34204710-62740

Tuition Reimbursement

34204710-62800

Workers Comp

46,360

24,159

16,320

(7,839)

(32.4%)

34204710-62990

GASB 68 Expense

225,218

0.0%

34204710-62991

GASB 75 Expense

30,000

0.0%

550,706

485,342

471,074

(14,268)

(2.9%)

53,100

61,000

75,400

14,400

23.6%

TOTAL-Benefits 34204710-80010

Services - Info Tech

34204710-80020

Services - Fleet

26,500

24,600

61,000

36,400

148.0%

34204710-80030

Services - Vehicle Replacement

114,005

119,700

106,216

(13,484)

(11.3%)

34204710-80050

Services - Gen Liab ISF

102,200

100.0%

TOTAL-ISF Charges

193,605

205,300

344,816

139,516

68.0%

34204710-63100

Postage & Shipping

30,959

55,000

66,246

11,246

20.4%

34204710-63105

Printing

17,129

0.0%

34204710-63110

Office Expense

1,007

2,000

0.0%

34204710-63120

Equipment, Small Office & Tool

22,676

20,000

25,000

5,000

25.0%

34204710-63143

Communication-Phone

7,992

7,800

9,200

1,400

17.9%

34204710-63160

Software Lic. & Subscriptions

34,947

40,000

52,000

12,000

30.0%

34204710-63200

Liability Ins Premium

78,170

92,000

(92,000)

(100.0%)

34204710-63240

Rental-Equipment

1,667

7,500

34204710-63250

Lease-Equipment

570

1,200

(1,200)

34204710-63280

Maintenance-Janitorial

200

34204710-63300

Uniform - Purchase

5,115

7,000

0.0%

34204710-63310

Dues & Subscriptions

1,652

2,500

15,000

12,500

500.0%

34204710-63385

Conservation Measures

12,339

25,000

0.0%

34204710-63395

License & Permit

16,803

22,000

0.0%

34204710-63415

Bank & Merchant Fees

127,198

125,000

130,000

5,000

4.0%

34204710-63610

Travel and Training

9,215

25,000

15,000

(10,000)

(40.0%)

34204710-63880

Administration Fee - Tax

3,500

100.0%

34204710-63900

Recruitment

221

500

100.0%

26,013

26,000

0.0%

0.0% (100.0%) 0.0%

34204710-65130

Fuel

34204710-65210

Repair & Maintenance

78,117

130,000

0.0%

34204710-65310

Utility-Electric

143,856

179,800

192,600

12,800

7.1%

34204710-65320

Utility-Water and Sewer

2,432

3,000

0.0%

34204710-66210

Special Dept Expense

33,129

62,500

65,000

2,500

4.0%

34204710-66275

Other Exp-Repair System

2,670

0.0%

34204710-69290

Laguna Plant & SubRegional Exp

12,087,122

12,568,600

13,275,544

706,944

5.6%

12,740,997

13,402,100

14,072,290

670,190

5.0%

TOTAL-Services & Supplies

262

Sewer Utility Operations Fund

Acct Number

Description

34204710-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

304,700

340,200

1,243,700

903,500

265.6%

304,700

340,200

1,243,700

903,500

265.6%

1,133,882

0.0%

122,846

0.0%

885,000

695,000

(190,000)

(21.5%) 0.0%

$ Change

% Change

34204710-59000

Contra Asset Rev Contribution

34204710-81540

Capital Asset-Equipment

34204710-81550

Capital Asset-Vehicles

34204710-81590

Capital Asset-CIP Offset

(1,900,975)

34204710-81610

Capital Asset Contra Acct

(2,946,837)

0.0%

(5,858,847)

885,000

695,000

(190,000)

(21.5%)

TOTAL-Capital Outlay 34204710-63950

Contract Services - Staffing

25,000

100.0%

34204710-64000

Contract - Outside Services

140,146

351,800

300,000

(51,800)

(14.7%)

34204710-64030

Professional Legal Fees

14,457

10,000

15,000

5,000

50.0%

154,603

361,800

340,000

(21,800)

(6.0%)

1,832,785

1,900,000

2,225,000

325,000

17.1%

TOTAL-Prof Contracts 34204710-81600

Depreciation

34204710-81602

Depreciation-Equipment

TOTAL-Depreciation

100,000

(100,000)

(100.0%)

1,832,785

2,000,000

2,225,000

225,000

11.3%

34204710-71000

T-Out General Fund CERBT

63,000

64,000

67,000

3,000

4.7%

34204710-77420

T-Out CIP Sewer

761,574

200,000

1,100,000

900,000

450.0%

34204710-77430

T-Out CIP Water

400,000

100.0%

34204710-78720

T-Out Bond Sewer

525,380

525,207

698,450

173,243

33.0%

TOTAL-Transfer Out

1,349,954

789,207

2,265,450

1,476,243

187.1%

TOTAL Revenues

18,434,234

18,001,788

21,370,608

3,368,820

18.7%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

13,393,509 5,040,725

19,789,323 (1,787,535)

22,895,597 (1,524,989)

3,106,274 262,546

15.7% (14.7%)

263 261

Sewer Capital Preservation Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

(495,422)

(100.0%)

(661,410)

(100.0%)

364,667

(364,667)

(100.0%)

1,503,192

1,521,499

(1,521,499)

(100.0%)

160,673

87,900

115,200

27,300

31.1%

Acct Number

Description

34254710-50219

Consumption Multi Family

490,203

495,422

34254710-50221

Consumption Residential

653,323

661,410

34254710-50223

Consumption Commercial

359,666

TOTAL-Consumption Fees 34254710-50079

Interest Income-Allocated

34254710-50082

FMV- Unrealized Gain/Loss

TOTAL-Interest & Rents 34254710-77420

T-Out CIP Sewer

34254710-77430

T-Out CIP Water

26,800

0.0%

187,473

87,900

115,200

27,300

31.1%

2,526,566

0.0%

800,000

100.0%

TOTAL-Transfer Out

2,526,566

800,000

100.0%

TOTAL Revenues

1,690,665

1,609,399

115,200

1,494,199

92.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,526,566 (835,901)

1,609,399

800,000 (684,800)

800,000 (2,294,199)

100.0% (142.6%)

264

Sewer Capital Improvement Projects (CIP) Fund

Acct Number

Description

74204300-43420

T-In Sewer Ops

74204300-43425

T-In Capital Preservation

74204300-44250

T-In Public Facility Finance

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

761,574

200,000

1,100,000

900,000

450.0%

2,526,566

0.0%

1,006

0.0%

3,289,147

200,000

1,100,000

900,000

450.0%

962

0.0%

962

0.0%

3,441,949

200,000

1,100,000

900,000

450.0%

TOTAL-Capital Outlay

3,441,949

200,000

1,100,000

900,000

450.0%

TOTAL Revenues

3,289,147

200,000

1,100,000

900,000

450.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,442,911 (153,764)

200,000 -

1,100,000 -

900,000 -

450.0% 0.0%

TOTAL-Transfer In 74204300-65500

Non-Capital Projects

TOTAL-Services & Supplies 74204300-69000

Capital Projects

265 263

Sewer System 2017 Revenue Refund Bonds Fund Acct Number

Description

87201399-50081

Interest Income

TOTAL-Interest & Rents

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

792

0.0%

792

0.0%

87201399-43420

T-In Sewer Ops

525,380

525,207

698,450

173,243

33.0%

87201399-44250

T-In Public Facility Finance

174,800

174,743

(174,743)

(100.0%)

700,180

699,950

698,450

(1,500)

(0.2%)

TOTAL-Transfer In

430,000

450,000

20,000

4.7%

234,284

269,950

248,450

(21,500)

(8.0%)

TOTAL-Debt Services

234,284

699,950

698,450

(1,500)

(0.2%)

TOTAL Revenues

700,972

699,950

698,450

1,500

0.2%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

234,284 466,688

699,950 -

698,450 -

(1,500) -

(0.2%) 0.0%

87201399-89500

Debt-Principal

87201399-89505

Debt-Interest Expense

266

267

Proj. No.

Future

2602S

2305

2104

2013

2219

WW-47

WW-53

WW-51

WW-48

WW-36

WW-55

2220S

WW-46

Future

1807

WW-34

2015

1711

WW-31

WW-45

1709

WW-29

1,614,557

$ $

Sewer Utility Fund

Station #2 Motors Replacement

Water, sewer, storm water and recycled water mapping project Sewer Utility Fund

70,000

220,000

1,814,654

7,824,477

4,360,000

Sewer Utility Fund

I & I Reduction - B Section Phase 2 (West of Adrian)

538,296

Sewer Utility Fund

I & I Reduction - H Section

5,492,476

3,516,600

4,550,000

614,752

2,465,896

Basins 23 & 30 (C Section) I & I Reduction and Pipe Upsizing Sewer Utility Fund Sewer Utility Fund, Sewer Capital Forcemain Rehab Ph. 3 Preservation Sewer Utility Fund, Pump Station Mechanical Sewer Capital Projects Preservation

Sewer Utility Fund, Sewer Capital Preservation

I & I Reduction - B Section Phase 1 (East of Adrian)

A Section / Commerce Sewer Line Repl , Ph. 2

Manhole Frame & Cover

Sewer Utility Fund Sewer Utility Fund, Sewer Capital Preservation

Sewer Utility Fund, Sewer Capital Preservation

Utilities Office (sewer portion)

Funding Sources

Sewer Utility Fund

Project Name

Wet Well Lining Station 1 and 2

WASTEWATER SYSTEM

CIP #

Total Budget (Actual through FY 25 + Budgeted FY 26 + Planned FY 27-30 for Projects

70,000

220,000

814,557

304,654

5,492,476

3,516,600

3,850,000

614,752

2,465,896

FY 2024-25

Approved Budget Through

400,000

700,000

FY 2025-26

Adopted

200,000

3,960,000

556,763

FY 2026-27

200,000

1,510,000

3,545,227

FY 2027-28

Planned

200,000

538,296

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

Planned

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

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

200,000

3,722,488

FY 2029-30

Planned

268

CIP #

Proj. No.

Project Name

Funding Sources

17,348,935

FY 2024-25

Approved Budget Through

1,100,000

FY 2025-26

Adopted

$1,100,000 $0 $1,100,000

Sewer Utility Fund (Fund 3420) Sewer Capital Preservation Fee Fund (Fund 3425) Total Fiscal Year 2025-26 Transfers to Fund 7420

Fiscal Year 2025-26 Transfers to Fund 7420

TOTAL FUNDING TO WASTEWATER PROJECTS (Fund 7420)

Total Budget (Actual through FY 25 + Budgeted FY 26 + Planned FY 27-30 for Projects

4,716,763

FY 2026-27

Planned

5,255,227

FY 2027-28

Planned

738,296

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

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

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

3,922,488

FY 2029-30

Planned

269

Wet Well Lining Station 1 and 2

Project Number: CIP1709 CIP No: WW-29 Fund Type: 7420

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

2,465,896.44

Budget Through FY 24-25 $ 2,465,896.44

Adopted FY 25-26

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 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

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 7420 - Sewer Capital Projects work 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

270

Funding Sources:

Total

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

614,751.52

Budget Through FY 24-25 $ 364,751.52 $ 250,000.00

Adopted FY 25-26

Planned Budget FY 26-27

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 27-28

Planned Budget FY 28-29

Project Status: on going

Location and Size/Quantity:

Planned Budget FY 29-30

Project Number: CIP1711 CIP No: WW-31 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Manhole Frame & Cover

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

Project Name:

$ $ $ $ $ $ $

Total 364,751.52 250,000.00 614,751.52

271

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

3,850,000.00

Budget Through FY 24-25 $ 3,850,000.00

Justification: Construction of new building for Utilities (sewer and water) staff and functions.

Planned Budget FY 26-27

700,000.00 $

Adopted FY 25-26 700,000.00

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Design complete spring 2025, construction summer 2025

Location and Size/Quantity:

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

Utilities Office (sewer portion)

Project Description: Construction of new building for Utilities (sewer and water) staff and functions, including a new parking lot and EV Charging Stations.

Project Name:

$ $ $ $ $ $ $

Total 4,550,000.00 4,550,000.00

272

Funding Sources:

Total

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

3,516,600.00

Budget Through FY 24-25 250,000.00 3,266,600.00

Adopted FY 25-26 -

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Design 2025, construction summer 2026

Location and Size/Quantity: Allison Avenue and Commerce Blvd Justification: Phase 2 of ongoing implementation of the Sanitary Sewer Master Plan recommendations

Planned Budget FY 29-30

Project Number: CIP2220S CIP No: WW-46 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

A Section / Commerce Sewer Line Repl , Ph. 2

Project Description: Upsizing sewer line to meet current city standards in A Section neighborhood

Project Name:

$ $ $ $ $ $ $

Total 250,000.00 3,266,600.00 3,516,600.00

273

Funding Sources:

Total

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

5,492,476.36

Budget Through FY 24-25 $ 2,743,774.23 $ 2,748,702.13

Adopted FY 25-26

Planned Budget FY 26-27

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 27-28

Planned Budget FY 28-29

Project Status: Construction complete

Location and Size/Quantity:

Planned Budget FY 29-30

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

I & I Reduction - B Section Phase 1 (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 2,743,774.23 2,748,702.13 5,492,476.36

274

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

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 27-28

538,295.63 $

Planned Budget FY 28-29 $ 538,295.63

Project Status: On hold waiting for funding

Location and Size/Quantity:

Planned Budget FY 29-30

Project Number: CIPFuture CIP No: Future Fund Type: 7420 Category: 7420 - Sewer Capital Projects

I & I Reduction - H Section

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

275

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

Budget Through FY 24-25

Adopted FY 25-26

556,762.50 $

Planned Budget FY 28-29

3,545,226.56 $

Planned Budget Planned Budget FY 26-27 FY 27-28 $ 556,762.50 $ 3,545,226.56

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

Project Status: On hold waiting for funding

Location and Size/Quantity:

Planned Budget FY 29-30 $ 3,722,487.89 $ $ $ $ $ $ $ 3,722,487.89 $

Project Number: CIPFuture CIP No: WW-47 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

I & I Reduction - B Section Phase 2 (West 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 7,824,476.95 7,824,476.95

276

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

Budget Through FY 24-25

Justification: Part of implementing sanitary sewer master plan recommendations

400,000.00 $

Planned Budget FY 27-28

3,960,000.00 $

Adopted Planned Budget FY 25-26 FY 26-27 400,000.00 $ 3,960,000.00

Planned Budget FY 28-29

Project Status: Planned design in 2025-26

Location and Size/Quantity:

Planned Budget FY 29-30

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

Basins 23 & 30 (C Section) I & I Reduction and Pipe Upsizing

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

277

Forcemain Rehab Ph. 3

Funding Sources:

Total

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

304,654.00

Budget Through FY 24-25

Adopted FY 25-26

Justification: Rehabilitating critical sewer line that delivers city's sewage from city limits to Laguna Treatment Plant

Location and Size/Quantity:

Planned Budget FY 26-27

1,510,000.00

Planned Budget FY 27-28 $ 1,510,000.00

Planned Budget FY 28-29

Project Status: Feasibility analysis 2026

Planned Budget FY 29-30

Project Number: CIP2305 CIP No: WW-51 Fund Type: 7420

Project Description: Category: Performing investigative work to determine the condition of the city's older sewer main that runs to the Laguna Treatment Plant, 7420 - Sewer Capital Projects and perform design work based on the outcome of that investigation.

Project Name:

$ $ $ $ $ $ $

Total 1,510,000.00 304,654.00 1,814,654.00

278

Funding Sources:

Total

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

Justification: Misc. projects at the pump station to address maintenance needs

814,556.71

Budget Through FY 24-25 $ 214,556.71 $ 600,000.00

Adopted FY 25-26

Planned Budget FY 26-27

200,000.00 $

Planned Budget FY 28-29

200,000.00 $

Planned Budget FY 27-28

Project Status: On-going

Location and Size/Quantity:

$ 200,000.00 $ $ $ $ $ 200,000.00 $

Planned Budget FY 29-30

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:

Total 214,556.71 1,400,000.00 1,614,556.71

279

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

220,000.00

Budget Through FY 24-25 $ 220,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

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 29-30

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 220,000.00 220,000.00

280

Funding Sources:

Total

Item Sewer Utility Fund (F3420)

70,000.00

Budget Through FY 24-25 $ 70,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: On-going

Location and Size/Quantity: City-wide Justification: Capturing institutional knowledge prior to critical retirements occuring

Planned Budget FY 29-30

Project Number: CIP2219 CIP No: WW-55 Fund Type: 7420 Category: 7420 - Sewer Capital Projects

Water, sewer, storm water and recycled water mapping project

Project Description: Mapping exercise using GIS to capture records prior to employee retirements

Project Name:

$ $ $ $ $ $ $

Total 70,000.00 70,000.00

WATER ENTERPRISE FUNDS 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 Water Enterprise Fund:

Water services provided to the residents of the City, including, but not limited to, water purchase, water operations, maintenance, financing and related debt service, and billing and collection, and capital improvement projects.

281

FUND BALANCE SUMMARY Water Funds

Fund

Description

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

Estimated Beginning Fund Balance 6,368,298 4,696,969 2,288,398 (542,364)

282

FY25-26 Projected Revenue

FY25-26 Projected Expenditures

10,225,000 3,867,100 1,110,700 2,109,750

12,920,002 1,534,750 2,109,750

Net Depreciation and Reserves

FY25-26 Estimated Ending Fund Balance

(4,918,777)

(1,245,481) 7,029,319 3,399,098 (542,364)

Water Utility Operations Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

34304720-50237

Penalties - Residential

34,265

70,550

75,000

4,450

6.3%

34304720-50238

Penalties - Multi Family

2,358

9,000

100.0%

34304720-50239

Penalties - Commercial

6,546

12,500

16,900

4,400

35.2%

43,168

83,050

100,900

17,850

21.5%

(1,460,000)

(32.1%)

TOTAL-Fines & Penalties 34304720-50207

Consumption Residential

2,526,064

4,554,000

3,094,000

34304720-50208

Consumption Multi Family

2,108,912

2,060,000

2,468,000

408,000

19.8%

34304720-50209

Consumption Commercial

1,515,983

3,997,500

1,517,000

(2,480,500)

(62.1%)

34304720-50210

Flat Rate Residential

906,037

762,600

1,286,000

523,400

68.6%

300,000

100.0% 123.1%

34304720-50211

Flat Rate Fire Line

34304720-50212

Flat Rate Multi-Family

97,325

69,938

156,000

86,062

34304720-50214

Flat Rate Commercial

136,161

159,111

208,000

48,889

30.7%

7,290,483

11,603,149

9,029,000

(2,574,149)

(22.2%)

141,888

100,000

90,000

(10,000)

(10.0%)

141,888

100,000

90,000

(10,000)

(10.0%)

114,240

120,000

100,000

(20,000)

(16.7%)

114,240

120,000

100,000

(20,000)

(16.7%) 35.3%

TOTAL-Consumption Fees 34304720-50213

Hydrnt

TOTAL-Hydrant 34304720-50215

Meter

TOTAL-Meters 34304720-50079

Interest Income-Allocated

464,658

271,400

367,100

95,700

34304720-50082

FMV- Unrealized Gain/Loss

78,000

0.0%

TOTAL-Interest & Rents

542,658

271,400

367,100

95,700

35.3%

34304720-50157

30,000

0.0%

TOTAL-Rev frm Othr Agenc

30,000

0.0%

34304720-50116

WTR OPEB Trust Distribution

110,630

111,000

108,000

(3,000)

(2.7%)

34304720-50331

Sale of Property

3,238

0.0%

Other Revenue

4,889

0.0%

118,757

111,000

108,000

(3,000)

(2.7%)

335,000

400,000

65,000

19.4%

335,000

400,000

65,000

19.4%

34304720-50339

Other Revenue-Agency

TOTAL-Other Revenue 34304720-42430

T-In Vehicle Replacement

TOTAL-Transfer In 34304720-61000

Salaries

1,429,594

1,753,432

1,636,074

(117,358)

(6.7%)

34304720-61155

Overtime

25,240

25,000

35,000

10,000

40.0%

34304720-61200

Supplemental Earnings

23,388

0.0%

34304720-61219

Annual Leave Payout

12,392

0.0%

432

8,825

7,190

(1,635)

(18.5%)

34304720-61220

Annual Admin Pay

34304720-61300

Stipend Pay

10,166

11,348

12,339

991

8.7%

34304720-61500

Acting Pay

7,559

3,632

7,972

4,340

119.5%

34304720-61550

Stand-By Weekends

8,245

4,518

15,000

10,482

232.0%

34304720-61551

Stand-By Weekday

11,919

5,112

20,000

14,888

291.2%

34304720-62999

Reimburse Salaries & Benefits

132,072

0.0%

1,396,862

1,811,866

1,733,575

(78,291)

(4.3%)

TOTAL-Salaries

283

Water Utility Operations Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

34304720-61710

Longevity

1,463

6,343

(6,343)

(100.0%)

34304720-61837

Allowance Auto

3,223

9,528

7,859

(1,669)

(17.5%)

34304720-62100

Medicare

21,513

25,638

22,892

(2,746)

(10.7%)

34304720-62200

Benefits-Medical

183,240

217,990

224,248

6,258

2.9%

34304720-62230

Benefits-Vision

3,044

2,438

2,056

(382)

(15.7%)

34304720-62240

Benefits-Life Insurance

3,925

4,413

4,209

(204)

(4.6%)

34304720-62250

Benefits-Dental

13,723

15,700

14,967

(733)

(4.7%)

34304720-62260

Benefits-EAP

532

615

578

(37)

(6.0%)

34304720-62600

Disability-Long Term

7,704

9,229

8,564

(665)

(7.2%)

34304720-62620

Disability-Short Term

4,223

5,147

4,778

(369)

(7.2%)

34304720-62680

PERS-ER

152,903

256,990

147,851

(109,139)

(42.5%)

34304720-62685

PERS- ER UAL

139,112

100.0%

34304720-62720

RHSA Plan

16,108

18,238

20,112

1,874

10.3%

34304720-62740

Tuition Reimbursement

2,649

3,000

(3,000)

(100.0%)

34304720-62800

Workers Comp

71,962

38,295

26,163

(12,132)

(31.7%)

34304720-62990

GASB 68 Expense

332,065

0.0%

34304720-62991

GASB 75 Expense

TOTAL-Benefits

13,000

0.0%

805,276

613,564

623,389

9,825

1.6%

80,200

91,500

101,900

10,400

11.4% 21.7%

34304720-80010

Services - Info Tech

34304720-80020

Services - Fleet

76,600

71,500

87,000

15,500

34304720-80030

Services - Vehicle Replacement

163,103

164,900

202,492

37,592

22.8%

34304720-80050

Services - Gen Liab ISF

166,000

100.0%

TOTAL-ISF Charges

319,903

327,900

557,392

229,492

70.0%

34304720-63100

Postage & Shipping

37,584

55,000

66,246

11,246

20.4%

34304720-63105

Printing

17,129

0.0%

34304720-63110

Office Expense

1,002

2,000

0.0%

34304720-63120

Equipment, Small Office & Tool

47,936

65,000

0.0%

200

0.0% 30.4%

34304720-63140

Advertising

34304720-63143

Communication-Phone

14,882

11,500

15,000

3,500

34304720-63160

Software Lic. & Subscriptions

33,631

35,000

55,000

20,000

57.1%

34304720-63200

Liability Ins Premium

273,785

322,200

(322,200)

(100.0%)

34304720-63203

General Liab Self Insur'd Loss

302

0.0%

34304720-63240

Rental-Equipment

17,586

10,000

0.0%

34304720-63300

Uniform - Purchase

8,828

10,000

0.0%

34304720-63310

Dues & Subscriptions

3,036

2,000

0.0%

34304720-63345

Hazard Material

372

1,000

0.0%

34304720-63355

Meter & Supplies Existing

41,942

60,000

0.0%

34304720-63365

Meter & SUpplies New

88,183

120,000

0.0%

34304720-63385

Conservation Measures

15,754

25,000

0.0%

34304720-63395

License & Permit

71,997

60,000

70,000

10,000

16.7%

34304720-63415

Bank & Merchant Fees

112,102

125,000

0.0%

34304720-63465

Tax-Property Tax

1,866

1,800

2,100

300

16.7%

34304720-63485

Bad Debt

302

(0)

(100.0%)

34304720-63610

Travel and Training

16,158

12,000

15,000

3,000

25.0%

34304720-63900

Recruitment

1,680

0.0%

284

Water Utility Operations Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

34304720-65130

Fuel

47,631

55,000

50,000

(5,000)

34304720-65210

Repair & Maintenance

41,188

40,000

0.0%

34304720-65310

Utility-Electric

520,213

823,600

795,000

(28,600)

(3.5%)

34304720-65320

Utility-Water and Sewer

34304720-65700

Water Purchase

34304720-66210

Special Dept Expense

34304720-66275

Other Exp-Repair System

TOTAL-Services & Supplies 34304720-65400

Cost Allocation Plan Expense

TOTAL-Expenses to Reimb 34304720-89500

Debt-Principal

34304720-89505

Debt-Interest Expense

TOTAL-Debt Services 34304720-59000

Contra Asset Rev Contribution

34304720-81540

Capital Asset-Equipment

34304720-81550

Capital Asset-Vehicles

(9.1%)

310

600

0.0%

2,915,983

3,300,000

3,829,500

529,500

16.0%

92,221

95,000

0.0%

121,395

175,000

0.0%

4,545,198

5,406,700

5,628,446

221,746

4.1%

338,000

358,100

793,500

435,400

121.6%

338,000

358,100

793,500

435,400

121.6%

255,000

265,000

10,000

3.9%

49,012

43,425

35,700

(7,725)

(17.8%)

49,012

298,425

300,700

2,275

0.8%

1,405,501

0.0%

120,000

60,000

(60,000)

(50.0%)

77,704

350,000

400,000

50,000

14.3%

(2,126,252)

0.0% 0.0%

34304720-81590

Capital Asset-CIP Offset

34304720-81605

Capital Asset Gain(Loss)

3,238

34304720-81610

Capital Asset Contra Acct

(1,973,199)

0.0%

(5,430,486)

470,000

460,000

(10,000)

(2.1%)

TOTAL-Capital Outlay 34304720-63950

Contract Services - Staffing

25,000

100.0%

34304720-64000

Contract - Outside Services

286,829

550,000

860,000

310,000

56.4%

34304720-64018

Contracts - Ground WTR

90,000

100.0%

34304720-64030

Professional Legal Fees

6,085

270,000

50,000

(220,000)

(81.5%)

292,914

820,000

1,025,000

205,000

25.0%

1,155,765

1,100,000

1,500,000

400,000

36.4%

190,000

0.0%

1,155,765

1,290,000

1,690,000

400,000

31.0%

TOTAL-Prof Contracts 34304720-81600

Depreciation

34304720-81602

Depreciation-Equipment

TOTAL-Depreciation

117,000

111,000

108,000

(3,000)

(2.7%)

1,862,052

0.0%

TOTAL-Transfer Out

1,979,052

111,000

108,000

(3,000)

(2.7%)

TOTAL Revenues

9,686,696

12,653,599

10,225,000

2,428,599

19.2%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

6,856,997 2,829,699

11,507,555 1,146,043

12,920,002 (2,695,002)

1,412,447 (3,841,045)

12.3% (335.2%)

34304720-71000

T-Out General Fund CERBT

34304720-77430

T-Out CIP Water

285

Water Capital Preservation Fund FY 24-25 Original Budget

FY 25-26 Adopted Budget

Acct Number

Description

FY 23-24 Actual

34334720-50207

Consumption Residential

2,566,334

2,529,029

2,617,000

87,971

34334720-50208

Consumption Multi Family

463,538

434,298

468,000

33,702

7.8%

34334720-50209

Consumption Commercial

534,557

468,632

543,000

74,368

15.9%

3,564,428

3,431,959

3,628,000

196,041

5.7%

159,111

75,900

239,100

163,200

215.0%

TOTAL-Consumption Fees 34334720-50079

Interest Income-Allocated

34334720-50082

FMV- Unrealized Gain/Loss

$ Change

% Change 3.5%

27,900

0.0%

187,011

75,900

239,100

163,200

215.0%

Bad Debt

0.0%

TOTAL-Services & Supplies

0.0%

195,209

909,750

100.0%

TOTAL-Interest & Rents 34334720-63485

34334720-77430

T-Out CIP Water

34334720-77431

T-Out to Non Captl Project WTR

625,000

100.0%

195,209

1,534,750

100.0%

TOTAL Revenues

3,751,439

3,507,859

3,867,100

359,241

10.2%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

195,210 3,556,229

3,507,859

1,534,750 2,332,350

1,534,750 (1,175,509)

100.0% (33.5%)

TOTAL-Transfer Out

286

Water Capacity Charge Fund Acct Number

Description

34364720-50259

Water Capacity Fee

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

913,323

898,723

1,030,000

131,277

14.6%

TOTAL-Consumption Fees

913,323

898,723

1,030,000

131,277

14.6%

34364720-50079

Interest Income-Allocated

51,864

26,400

80,700

54,300

205.7%

34364720-50082

FMV- Unrealized Gain/Loss

9,200

0.0%

TOTAL-Interest & Rents

61,064

26,400

80,700

54,300

205.7%

34364720-77430

53,635

0.0%

TOTAL-Transfer Out

53,635

0.0%

TOTAL Revenues

974,387

925,123

1,110,700

185,577

20.1%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

53,635 920,752

925,123

1,110,700

185,577

0.0% 20.1%

T-Out CIP Water

287

Water Capital Improvement Projects (CIP) Fund FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

74304300-43420

T-In Sewer Ops

400,000

100.0%

74304300-43425

T-In Capital Preservation

800,000

100.0%

74304300-43430

T-In Water Ops

1,862,052

0.0%

74304300-43433

T-In Water Capital Prsv

195,209

909,750

100.0%

74304300-43436

T-In Water Capacity

53,635

0.0%

TOTAL-Transfer In

2,110,896

2,109,750

100.0%

74304300-69000

2,182,472

2,109,750

100.0%

TOTAL-Capital Outlay

2,182,472

2,109,750

100.0%

TOTAL Revenues

2,110,896

2,109,750

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

2,182,472 (71,576)

2,109,750 -

100.0% 0.0%

Capital Projects

288

Water Non-Capital Improvement Projects (Non-CIP) Fund

Acct Number

Description

74314305-43433

T-In Water Capital Prsv

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

625,000

100.0%

TOTAL-Transfer In

625,000

100.0%

74314305-65500

625,000

100.0%

TOTAL-Services & Supplies

625,000

100.0%

TOTAL Revenues

625,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

625,000 -

100.0% 0.0%

Non-Capital Projects

289

290

2220

Future

2603WNC

WA-66

Future

WA-74

Ongoing Ongoing

Future

1918

WA-59

Future

1807W

WA-53

2017

Future

WA-50

WA-64

1730

Proj. No.

WA-44

WATER SYSTEM

CIP #

Water Capital Preservation Fund $ Water Capital Preservation Fund $

Water Line Replacement Program

4,515,000 $

625,000 $

3,300,000 $

SCADA Upgrade & PRV Integration

2,500,000 $

Water Utility Fund

Water Capacity Charge

Tank Interior Recoating

Water Tank #9 Construction

1,184,197 $

4,000,000 $

13,160,018 $

Well/Tank Site Improvements Ph. 2 & Water Quality

Water Utility Fund

Water Capital Preservation Fund $

Well and Tank Site Improvements (formerly Seismic Upgrades)

A Section/Commerce Water Line Replacement Ph 2

Water Utility Fund, Water Capital Preservation Fund, Federal Grant (FEMA HMGP), Water Capacity Charge

Water Meter Replacements

Water Utility Fund, Water Capital Preservation Fund, Sewer Utility Fund, Sewer Capital Preservation

7,389,750 $

1,006,128 $

Water Utility Fund, Water Capital Preservation Fund

Utilities Office

4,300,000 $

Water Capital Preservation Fund $

952,000 $

Snyder Lane Parallel Pipeline Ph. 2 (RPX to Hinebaugh Creek)

Water Utility Fund, Water Capital Preservation Fund

Funding Sources

Water System Controls and Telemetry

Project Name

1,184,197

3,650,745

4,180,000

606,128

452,000

Total Budget (Actual through FY Approved Budget Through 25 + Budgeted FY 26 + Planned FY 27-30 for Projects FY 2024-25

125,000

1,709,750

400,000

500,000

150,000

9,509,273

1,500,000

300,000

125,000

FY 2026-27

FY 2025-26

Planned

Adopted

1,000,000

4,000,000

125,000

FY 2027-28

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

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

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

315,000

150,000

2,500,000

2,000,000

125,000

FY 2028-29

Planned

4,200,000

2,000,000

125,000

FY 2029-30

Planned

291

Proj. No.

2604WNC

Future

CIP #

WA-75

Future

Water Capital Preservation Fund $

Aqueduct Tie-Ins and Pipe Runs Upsizing

1,200,000 $

1,000,000 $

10,073,070

2,734,750 $

$2,734,750

Water Utility Fund (Fund 3430) $0 Water Capital Preservation Fee Fund (Fund 3435) $ 1,534,750.00 Sewer Utility Fund (Fund 3420) $ 400,000.00 Sewer Capital Preservation Fee Fund (Fund 3425) $ 800,000.00 Total Fiscal Year 2025-26 Transfers to Fund 7430

12,584,273 $

500,000

FY 2026-27

FY 2025-26

500,000

Planned

Adopted

Fiscal Year 2025-26 Transfers to Fund 7430

TOTAL FUNDING TO WATER PROJECTS (Fund 7430) $

Water Capital Preservation Fund $

Funding Sources

Pipe Condition Assessment

Project Name

Total Budget (Actual through FY Approved Budget Through 25 + Budgeted FY 26 + Planned FY 27-30 for Projects FY 2024-25

5,125,000 $

FY 2027-28

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

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

(FY 2025-26 through FY 2029-30)

Five-Year Capital Improvement Plan Budget

5,390,000 $

300,000

FY 2028-29

Planned

9,225,000

900,000

FY 2029-30

Planned

292

Funding Sources:

Total

Item Water Utility Fund (F3430) Water Capital Preservation (F3433)

452,000.00

Budgeted Through FY 24-25 $ 325,000.00 $ 127,000.00 $

Adopted FY 25-26 -

Planned Budget FY 26-27

125,000.00 $

$ 125,000.00 $ $ $ $ $ 125,000.00 $

Planned Budget FY 29-30 125,000.00 $

Planned Budget FY 28-29

125,000.00 $

Planned Budget FY 27-28

Project Status: Implementation in progress.

Location and Size/Quantity: Citywide Justification: Needed to keep up 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 of water telemetry system

Project Name:

Total 325,000.00 627,000.00 952,000.00

293

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433)

Budgeted Through FY 24-25

Adopted FY 25-26

300,000.00 $

Planned Budget FY 28-29

4,000,000.00 $

Planned Budget Planned Budget FY 26-27 FY 27-28 $ 300,000.00 $ 4,000,000

Project Status: On hold waiting for funding

Location and Size/Quantity: Snyder Lane from Rohnert Park Expressway to Hinebaugh Creek Justification: Needed to replace to reduce liability of water line breakage after new road goes in

Planned Budget FY 29-30

Project Number: CIPFuture CIP No: WA-50 Fund Type: 7430 Category: 7430 - Water Capital Projects

Snyder Lane Parallel Pipeline Ph. 2 (RPX to Hinebaugh Creek)

Project Description: Replacing a water line that has reached the end of its useful life prior to replacing roadway

Project Name:

$ $ $ $ $ $ $

Total 4,300,000.00 4,300,000.00

294

Utilities Office

Project Number: CIP1807W CIP No: WA-53 Fund Type: 7430

Funding Sources:

606,128.00

Total

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

Budgeted Through FY 24-25 $ 606,128.00

Location and Size/Quantity: 201 J Rogers Lane Justification: Needed as utilities department expands and outgrows current building

Planned Budget FY 26-27

400,000.00 $

400,000.00

Adopted FY 25-26

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Design complete spring 2025, construction summer 2025

Project Description: Category: This project is the construction of a new administration building and fenced parking lot to centralize and house all 7430 - Water Capital Projects Public Works Utilities operations staff. The proposed new building will be an approximately 3,290 square-foot wood framed constructed building with baton exterior siding and a standing seam metal roof. The building interior will primarily consist of office spaces, including two large open offices with workstations, five private offices, a separate conference room that is centrally located within the building, and two single user restrooms, including one with exterior access and a shower. Supporting spaces include a small kitchenette, storage room, and utility spaces.

Project Name:

$ $ $ $ $ $ $

Total 606,128.00 400,000.00 1,006,128.00

295

Funding Sources: $ $

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

Total

4,180,000.00

1,930,000.00 1,250,000.00

Budgeted Through FY 24-25 $ 1,000,000.00

Adopted Planned Budget FY 25-26 FY 26-27 800,000.00 $ 1,036,655.00 400,000.00 $ 463,345.00 509,750.00

$ $ $

1,709,750.00 $

1,500,000.00 $

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 2,836,655.00 863,345.00 2,439,750.00 1,250,000.00 7,389,750.00

Project Status: Design and selection of software system 2025, phased implentation to start summer 2026

Location and Size/Quantity: Citywide Justification: Design and selection of software system 2025, phased implentation to start summer 2026

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

Water Meter Replacements

Project Description: Design and selection of software system 2025, phased implentation to start summer 2026

Project Name:

296

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433) Water Capacity Charge (F3436) Water Utility Fund (F3430) FEMA HMGP Grant

3,650,745.10

Budgeted Through FY 24-25 $ 2,661,164.50 $ 29,389.85 $ 670,000.00 $ 290,190.75

Adopted FY 25-26

Planned Budget FY 26-27

9,509,273.25 $

9,509,273.25

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: In design 2025, construction 2026

Location and Size/Quantity: Citywide Justification: Needed to create more resilient tank and well infrastructure against natural disasters such as earthquakes.

Fund Type:

Planned Budget FY 29-30

Project Number: CIP2017 CIP No: WA-64 7430

Category: 7430 - Water Capital Projects

Well and Tank Site Improvements (formerly Seismic Upgrades)

Project Description: Water system resiliency and seismic upgrades to water distrubution system infrastructure

Project Name:

$ $ $ $ $ $ $

Total 2,661,164.50 29,389.85 670,000.00 9,799,464.00 13,160,018.35

297

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433)

Budgeted Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

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

Project Status: On hold waiting for funding

Location and Size/Quantity: Citywide Justification: Feasiblity Study, design and construction of upgrades to well and tank sites to address facility deterioration

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

Well/Tank Site Improvements Ph. 2 & Water Quality

Project Description: Feasiblity Study, design and construction of upgrades to well and tank sites

Project Name:

Total 4,000,000.00 4,000,000.00

298

Funding Sources:

Total

Item Water Utility Fund (F3430)

1,184,197.00

Budgeted Through FY 24-25 $ 1,184,197.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Design 2025, construction summer 2026

Location and Size/Quantity: Allison Avenue and Commerce Blvd Justification: Replacing water line which has reached the end of its useful life

Planned Budget FY 29-30

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: Replacing the water line which has reached the end of its useful life while the sewer line is being replaced in the same street

Project Name:

$ $ $ $ $ $ $

Total 1,184,197.00 1,184,197.00

299

Funding Sources:

Total

Item Water Capacity Charge (F3436)

Budgeted Through FY 24-25

Justification: Needed to address needed fire flow improvements for development and city-wide

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 29-30

2,500,000.00 $

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

$ $ $ $ $ $ $

Total 2,500,000.00 2,500,000.00

Project Status: Phase 1 (pad) complete; Construction of tank to be decided as developer funding allows

Location and Size/Quantity:

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

Water Tank #9 Construction

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

Project Name:

300

Funding Sources:

Total

Item Water Utility Fund (F3430)

Budgeted Through FY 24-25

Justification: Needed for preventative maintenance of city tanks

Adopted FY 25-26

Planned Budget Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 FY 29-30 $ 150,000.00 $ 1,000,000.00 $ 150,000.00 $ 2,000,000.00 $ $ $ $ $ $ $ 150,000.00 $ 1,000,000.00 $ 150,000.00 $ 2,000,000.00 $

Project Status: On hold waiting for funding

Location and Size/Quantity:

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

Tank Interior Recoating

Project Description: Recoating of interior of Water Tanks

Project Name:

Total 3,300,000.00 3,300,000.00

301

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433)

Budgeted Through FY 24-25

125,000.00 $

Planned Budget FY 27-28

500,000.00 $

Adopted Planned Budget FY 25-26 FY 26-27 125,000.00 $ 500,000.00

Planned Budget FY 28-29

Project Status: On hold waiting for funding approval

Location and Size/Quantity: 200 J Rogers Lane Justification: Needed to improve connection and reliability during emergencies

Planned Budget FY 29-30

Project Number: CIP2603WNC CIP No: WA-74 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

302

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433)

Budgeted Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget Planned Budget FY 28-29 FY 29-30 $ 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 line replacement, according to the Water System Master Plan

Project Number: CIPOngoing CIP No: 0 Fund Type: 7430 Category: 7430 - Water Capital Projects

Water Line Replacement Program

Project Description: on going water line replacement

Project Name:

Total 4,515,000.00 4,515,000.00

303

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433)

Budgeted Through FY 24-25

Justification: Assessment of water pipes throughout the City to create a plan for replacement

Adopted Planned Budget FY 25-26 FY 26-27 500,000.00 $ 500,000.00

500,000.00 $

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: On hold waiting for funding approval

Location and Size/Quantity:

Planned Budget FY 29-30

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

Pipe Condition Assessment

Project Description: Assessment of water pipes throughout the City

Project Name:

$ $ $ $ $ $ $

Total 1,000,000.00 1,000,000.00

304

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

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

Funding Sources:

Total

Item Water Capital Preservation Charge (F3433)

Budgeted Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget Planned Budget FY 28-29 FY 29-30 $ 300,000.00 $ 900,000.00 $ $ $ $ $ $ $ 300,000.00 $ 900,000.00 $

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 1,200,000.00 1,200,000.00

RECYCLED WATER ENTERPRISE FUNDS

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 Recycled Water Enterprise Fund.

The activities of recycled water operations provided to recycled water customers based on user agreement. The activities include but not limited to, recycled water operations, maintenance, billing and collection, and capital improvement projects.

305

FUND BALANCE SUMMARY Recycled Water Funds

Fund

Description

3440 Recycled Water - Utility Operations Fund 3445 Recycled Water - Capital Preservation Fund 7440 Recycled Water - Capital Improvement Projects

Estimated Beginning Fund Balance 1,298,826 89,697 1,327

306

FY25-26 Projected Revenue 620,500 30,004 150,000

FY25-26 Projected Expenditures Depreciation 768,462 150,000

55,000

FY25-26 Estimated Ending Fund Balance 1,205,864 119,701 1,327

Recycled Water Utility Operations Fund Acct Number

Description

34404730-50239

Penalties - Commercial

FY 24-25 Original Budget

FY 23-24 Actual

TOTAL-Fines & Penalties

FY 25-26 Adopted Budget

$ Change

% Change

0.0%

34404730-50230

Recycled Water

431,200

417,000

521,400

104,400

25.0%

34404730-50243

Flat Rate Recycled

38,343

53,000

64,700

11,700

22.1%

TOTAL-Consumption Fees

469,544

470,000

586,100

116,100

24.7%

34404730-50079

Interest Income-Allocated

36,104

23,300

34,400

11,100

47.6%

34404730-50082

FMV- Unrealized Gain/Loss

5,400

0.0%

TOTAL-Interest & Rents

41,504

23,300

34,400

11,100

47.6%

34404730-61000

Salaries & Wages

70,549

86,641

169,103

82,462

95.2%

34404730-61200

Supplemental Earnings

532

0.0%

34404730-61219

Annual Leave Payout

804

0.0%

34404730-61220

Annual Admin Pay

1,138

1,603

465

40.9%

34404730-61500

Acting Pay

283

967

(967)

(100.0%)

34404730-62999

Reimburse Salaries & Benefits

TOTAL-Salaries & Wages

0.0%

72,126

88,746

170,706

81,960

92.4%

381

986

1,709

723

73.4%

34404730-61837

Allowance Auto

34404730-62100

Medicare

1,010

1,259

2,352

1,093

86.8%

34404730-62200

Benefits-Medical

9,472

10,800

24,671

13,871

128.4%

34404730-62230

Benefits-Vision

101

192

89.5%

34404730-62240

Benefits-Life Insurance

193

208

426

218

104.8%

34404730-62250

Benefits-Dental

595

653

1,403

751

115.0%

34404730-62260

Benefits-EAP

111.4%

34404730-62600

Disability-Long Term

375

456

879

423

92.9%

34404730-62620

Disability-Short Term

209

254

491

237

93.3%

34404730-62680

PERS-ER

7,440

12,572

12,178

(394)

(3.1%)

34404730-62685

PERS- ER UAL

14,235

100.0%

34404730-62720

RHSA Plan

701

780

1,800

1,020

130.8%

34404730-62800

Workers Comp

2,837

1,092

1,666

574

52.5%

34404730-62990

GASB 68 Expense

16,159

0.0%

39,488

29,186

62,056

32,870

112.6%

5,900

100.0%

5,900

100.0%

TOTAL-Benefits 34404730-80010

Services - Info Tech

TOTAL-ISF Charges 34404730-63143

Communication-Phone

1,752

2,000

500

(1,500)

(75.0%)

15,000

30,000

15,000

100.0% (100.0%)

34404730-63160

Software Lic. & Subscriptions

34404730-63200

Liability Ins Premium

4,600

5,400

(5,400)

34404730-63395

License & Permit

3,746

4,000

0.0%

34404730-63610

Travel and Training

7,458

1,000

0.0%

34404730-65700

Water Purchase

208,822

246,750

254,800

8,050

3.3%

34404730-66210

Special Dept Expense

3,500

0.0%

34404730-66275

Other Exp-Repair System

10,000

0.0%

226,465

287,650

303,800

16,150

5.6%

TOTAL-Services & Supplies

307

Recycled Water Utility Operations Fund FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

34404730-59000

Contra Asset Rev Contribution

288,021

0.0%

34404730-81610

Capital Asset Contra Acct

(299,322)

0.0%

(587,344)

0.0%

38,757

35,000

20,000

(15,000)

(42.9%)

TOTAL-Capital Outlay 34404730-64000

Contract - Outside Services

34404730-64030

Professional Legal Fees

1,000

0.0%

TOTAL-Prof Contracts

38,757

36,000

21,000

(15,000)

(41.7%)

34404730-81600

34,041

20,000

55,000

35,000

175.0%

34,041

20,000

55,000

35,000

175.0%

150,000

100.0%

150,000

100.0%

TOTAL Revenues

799,136

493,300

620,500

127,200

25.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

111,555 687,580

461,582 31,718

768,462 (147,962)

306,880 (179,680)

66.5% (566.5%)

Depreciation

TOTAL-Depreciation 34404730-77441

T-Out RWTR Non-Cptl Projects

TOTAL-Transfer Out

308

Recycled Water Capital Preservation Fund Acct Number

Description

34454730-50230

Recycled Water

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

15,542

16,000

27,504

11,504

71.9%

TOTAL-Consumption Fees

15,542

16,000

27,504

11,504

71.9%

34454730-50079

Interest Income-Allocated

1,990

1,100

2,500

1,400

127.3%

34454730-50082

FMV- Unrealized Gain/Loss

3,600

0.0%

TOTAL-Interest & Rents

5,590

1,100

2,500

1,400

127.3%

TOTAL Revenues

21,131

17,100

30,004

12,904

75.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

21,131

17,100

30,004

12,904

0.0% 75.5%

309

Recycled Water Capital Improvement Projects (CIP) Fund

Acct Number

Description

74404300-43100

T-In Golf Course

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

1,375

0.0%

1,375

0.0%

TOTAL Revenues

1,375

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

42 1,333

0.0% 0.0%

TOTAL-Transfer In 74404300-69000

Capital Projects

TOTAL-Capital Outlay

310

Recycled Water Non-Capital Improvement Projects Fund

Acct Number

Description

74414305-43440

T-In Recycled Water Ops

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

150,000

100.0%

TOTAL-Transfer In

150,000

100.0%

74414305-65500

150,000

100.0%

TOTAL-Services & Supplies

150,000

100.0%

TOTAL Revenues

150,000

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

150,000 -

100.0% 0.0%

Non-Capital Projects

311

312

Proj. No.

Project Name

RW-04 2605RNC $

TOTAL FUNDING EACH YEAR TO PROJECTS IN FUND 7440

$ -

$ $

FY 2024-25

FY 2023-24

Recycled Water Utility

Funding Sources

Adopted Budget

FY 2024-25

Projected Amended

PRIOR YEARS AND FY 24-25 CIP BUDGET Prior years approved budget through

950,000

Irrigation Audit and Replacement Project

A. CITY FACILITIES AND RECREATION - EXPANSION/NEW

CIP #

Total Budget (Actual through FY 24 + Budgeted FY 25 + Planned FY 26-30 for Projects

$ 150,000

150,000

FY 2025-26

Adopted

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

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

$ 800,000

800,000

FY 2026-27

Planned

FY 2027-28

Planned

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FY 2029-30

Planned

313

Irrigation Audit and Replacement Project

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

Funding Sources:

Total

Item Recycled Water Utility (F3740)

Budget Through FY 24-25

150,000.00 $

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: On hold pending funding approval.

800,000.00 $

Adopted Planned Budget FY 25-26 FY 26-27 150,000.00 $ 800,000.00

Location and Size/Quantity: Citywide Justification: Irrigation audit of non-functional turf (“NFT”) is required by AB1572, which was signed into law at the end of 2023 requiring the reduction of NFT. Audit of public properties (excluding those in disadvantaged communities) must be completed by January 2027.

Planned Budget FY 29-30

Project Description: Category: Review of irrigation system including zone and percent irrigation efficiency; recommendations to repair or replace faulty 7441 - Recycled Water Non-Capital Projects or defective irrigation components, optimize the performance of the irrigation system; and a detailed Irrigation and Maintenance Schedule.

Project Name:

$ $ $ $ $ $ $

Total 950,000.00 950,000.00

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314

ENTERPRISE FUNDS 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 Golf Course Fund:

Golf Courses Fund – Accounts for the activities of the City’s golf courses which are under the operational management of Rohnert Park Golf LP 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.

315

FUND BALANCE SUMMARY Golf Course Fund

Fund

Description

3100 Golf Course Fund

Estimated Beginning Fund Balance 850,212

316

FY25-26 Projected Revenue 149,400

FY25-26 Projected Expenditures

Depreciation

FY25-26 Estimated Ending Fund Balance

105,395

22,000

916,217

Golf Course Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

31004700-50079

Interest Income-Allocated

22,391

11,900

26,200

14,300

120.2%

31004700-50082

FMV- Unrealized Gain/Loss

3,900

0.0%

31004700-50086

Interest Income-Leases

7,279

3,200

0.0%

31004700-50089

Rents-Golf Course

TOTAL-Interest & Rents

70,644

197,872

120,000

(77,872)

(39.4%)

104,214

212,972

149,400

(63,572)

(29.8%)

5,000

0.0%

TOTAL-Transfer In

5,000

0.0%

31004700-63465

Tax-Property Tax

7,140

8,395

(8,395)

(100.0%)

31004700-63466

Possessory Tax

31004700-66210

Special Dept Expense

31004700-41000

T-In General Fund

TOTAL-Services & Supplies 31004700-81610

Capital Asset Contra Acct

TOTAL-Capital Outlay 31004700-64000

8,395

100.0%

19,996

20,000

0.0%

27,136

28,395

0.0%

(257,470)

0.0%

(257,470)

0.0%

20,000

55,000

35,000

175.0%

20,000

55,000

35,000

175.0%

Contract - Outside Services

TOTAL-Prof Contracts

12,419

22,000

0.0%

TOTAL-Depreciation

12,419

22,000

0.0%

31004700-77440

1,375

0.0%

1,375

0.0%

TOTAL Revenues

109,214

212,972

149,400

63,572

29.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

216,540 (107,326)

70,395 142,577

105,395 44,005

35,000 (98,572)

49.7% (69.1%)

31004700-81600

Depreciation

T-Out CIP-Recycled Water

TOTAL-Transfer Out

317

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318

FIDUCIARY FUNDS Asset Forfeiture Funds - Asset Seizures are Federal and State 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 - 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 - The 1999 TABs were issued 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.

Successor Agency 2018A Tax Allocation Bonds - The bond proceeds, including part of the bond premium and funds held by the Successor Agency were deposited into the refunding escrows to current refund the 2003 TABs with outstanding principal. The Successor Agency receives payments from the RPTTF to fund the debt services of the bonds.

319

Federal Seized Assets Trust Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

53301399-50079

Interest Income-Allocated

14,941

10,700

11,600

900

8.4%

53301399-50082

FMV- Unrealized Gain/Loss

3,000

0.0%

17,941

10,700

11,600

900

8.4%

TOTAL-Interest & Rents 53301399-74330

T-Out to Asst Forfeiture- FED

0.0%

53301399-74335

T-Out to Asst Forfeiture-State

12,093

0.0%

TOTAL-Transfer Out

12,103

0.0%

TOTAL Revenues

17,941

10,700

11,600

900

8.4%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

12,103 5,838

10,700

11,600

900

0.0% 8.4%

320

State Seized Assets Trust Fund

Acct Number

Description

53351399-50079

Interest Income-Allocated

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

3,097

5,900

100.0%

TOTAL-Interest & Rents

3,097

5,900

100.0%

TOTAL Revenues

3,097

5,900

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,097

5,900

0.0% 100.0%

321

Successor Agency to the CDC FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

FY 23-24 Actual

57001399-51000

Prop Tax-RPTTF

1,818,418

3,298,918

2,566,918

(732,000)

(22.2%)

1,818,418

3,298,918

2,566,918

(732,000)

(22.2%)

TOTAL-Property Tax

166,032

125,900

86,400

(39,500)

(31.4%)

TOTAL-Interest & Rents

166,032

125,900

86,400

(39,500)

(31.4%)

57001399-81610

57001399-50079

Interest Income-Allocated

(70,909)

0.0%

TOTAL-Capital Outlay

(70,909)

0.0%

57001399-64000

Contract - Outside Services

11,667

11,200

11,819

619

5.5%

57001399-64001

Admin Services

Capital Asset Contra Acct

238,333

238,181

100.0%

TOTAL-Prof Contracts

250,000

11,200

250,000

238,800

2132.1%

57001399-81600

545,129

700,000

545,129

(154,871)

(22.1%)

545,129

700,000

545,129

(154,871)

(22.1%)

Depreciation

TOTAL-Depreciation 57001399-71000

T-Out General Fund

25,000

(25,000)

(100.0%)

57001399-78710

T-Out Bonds 1999 TABS

1,755,000

1,720,000

(35,000)

(2.0%)

57001399-78730

T-Out SA Bond 2018A Ref'd

1,545,374

1,543,919

1,543,169

(750)

(0.0%)

TOTAL-Transfer Out

3,300,374

3,323,919

3,263,169

(60,750)

(1.8%)

TOTAL Revenues

1,984,450

3,424,818

2,653,318

771,500

22.5%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

4,024,593 (2,040,143)

4,035,119 (610,301)

4,058,298 (1,404,980)

23,179 (794,679)

0.6% 130.2%

322

1999 Tax Allocation Bonds

Acct Number

Description

87101399-50081

Interest Income

TOTAL-Interest & Rents 87101399-45700

T-In Successor Agency CDC

TOTAL-Transfer In

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

97,576

35,000

100.0%

97,576

35,000

100.0%

1,755,000

1,720,000

(35,000)

(2.0%)

1,755,000

1,720,000

(35,000)

(2.0%)

472,235

1,152,801

680,566

144.1%

817,077

1,282,765

602,199

(680,566)

(53.1%)

817,077

1,755,000

0.0%

TOTAL Revenues

1,852,576

1,755,000

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

817,077 1,035,499

1,755,000 -

0.0% 0.0%

87101399-89500

Debt-Principal

87101399-89505

Debt-Interest Expense

TOTAL-Debt Services

323

Successor Agency 2018A Tax Allocation Bonds Acct Number

Description

87301399-50081

Interest Income

TOTAL-Interest & Rents 87301399-45700

T-In Successor Agency CDC

TOTAL-Transfer In

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

1,503

500

100.0%

1,503

500

100.0%

1,545,374

1,543,919

1,543,169

(750)

(0.0%)

1,545,374

1,543,919

1,543,169

(750)

(0.0%)

980,000

1,030,000

50,000

5.1%

467,578

563,919

513,669

(50,250)

(8.9%)

467,578

1,543,919

1,543,669

(250)

(0.0%)

TOTAL Revenues

1,546,877

1,543,919

1,543,669

250

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

467,578 1,079,298

1,543,919 -

1,543,669 -

(250) -

(0.0%) 0.0%

87301399-89500

Debt-Principal

87301399-89505

Debt-Interest Expense

TOTAL-Debt Services

324

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 long-term 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 support the City’s Dorothy Rohnert Spreckels Performing Art Center. The interest earnings generated from the corpus is used for the operating and capital costs at the Performing Arts Center.

325

FUND BALANCE SUMMARY Permanent Funds

Description

Estimated Beginning Fund Balance

4525 Spreckles Donations Fund 5561 Spreckles Endowment Fund

533,805 295,000

Fund

326

FY25-26 Projected Revenue 55,025 45,000

FY25-26 FY25-26 Estimated Projected Ending Fund Expenditures Balance 89,200 -

499,630 340,000

Spreckels Donation Fund FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

45255200-50079

Interest Income-Allocated

25,107

14,400

20,500

6,100

45255200-50082

FMV- Unrealized Gain/Loss

1,400

0.0%

45255200-50085

Interest Income - Dedicated

13,050

11,625

9,525

(2,100)

(18.1%)

39,557

26,025

30,025

4,000

15.4%

25,000

0.0%

TOTAL-Other Financing Uses

25,000

0.0%

45255200-63535

Donation Exp to GF 5200 PAC

79,200

100.0%

Scholarships

10,000

100.0%

TOTAL-Services & Supplies

89,200

100.0%

45255200-71000

12,748

(12,748)

(100.0%)

12,748

(12,748)

(100.0%)

TOTAL Revenues

39,557

51,025

55,025

4,000

7.8%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

39,557

12,748 38,277

89,200 (34,175)

76,452 (72,452)

599.7% (189.3%)

TOTAL-Interest & Rents 45255200-50115

45255200-63700

Revenue-Intergov't Water Loan

T-Out General Fund

TOTAL-Transfer Out

327

42.4%

Spreckels Endowment Fund Acct Number

Description

55615200-50115

Revenue-Intergov't Water Loan

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

45,000

0.0%

TOTAL-Other Financing Uses

45,000

0.0%

TOTAL Revenues

45,000

0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

45,000

0.0% 0.0%

328

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.

329

FUND BALANCE SUMMARY Capital Project Funds

Fund

Description

Estimated Beginning Fund Balance

7108 Casino Infrastructure 7109 General Fund Infrastructure Reserve

306,843

330

FY25-26 Projected Revenue 16,682,419 1,679,325

FY25-26 FY25-26 Estimated Projected Ending Fund Expenditures Balance 500,000

16,682,419 1,486,168

Casino Infrastructure Funding

Acct Number

Description

71084290-44601

T-In Graton Supplemental

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

16,682,419

100.0%

TOTAL-Transfer In

16,682,419

100.0%

TOTAL Revenues

16,682,419

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

16,682,419

0.0% 100.0%

331

General Fund Infrastructure Funding FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

71094295-50079

Interest Income-Allocated

104,191

140,000

100.0%

71094295-50082

FMV- Unrealized Gain/Loss

40,900

0.0%

71094295-50085

Interest Income - Dedicated

585

0.0%

145,676

140,000

100.0%

1,500,000

100.0% 100.0%

TOTAL-Interest & Rents 71094295-41000

T-In General Fund

71094295-44631

T-In F4631 Casino PS Bldg

71094295-47110

T-In CIP-Government

39,325

8,856,012

0.0%

TOTAL-Transfer In

8,856,012

1,539,325

100.0%

71094295-77110

3,204,178

500,000

100.0%

TOTAL-Transfer Out

3,204,178

500,000

100.0%

TOTAL Revenues

9,001,688

1,679,325

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

3,204,178 5,797,510

500,000 1,179,325

100.0% 100.0%

T-Out CIP-Government

332

General Government Capital Improvement Program (CIP) Fund FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

71104300-50137

Grants-Federal

518,853

0.0%

71104300-50141

Grant-State

301,283

606,000

100.0%

TOTAL-Intergovernmental

820,136

606,000

100.0%

71104300-50157

62,160

1,270,898

100.0%

TOTAL-Rev frm Othr Agenc

62,160

1,270,898

100.0%

71102300-44112

T-In General Plan Maintenence

122,892

0.0%

71104300-41000

T-In General Fund

73,444

71104300-42110

T-In Information Technology

17,888

235,000

(235,000)

(100.0%)

71104300-42500

T-In Facility ISF

50,000

(50,000)

(100.0%)

71104300-44111

T-In DIVCA AB2987

19,115

0.0%

71104300-44230

T-In Affordable Housing Reside

105,649

0.0%

71104300-44250

T-In Public Facility Finance

1,844,633

71104300-44322

T-In Measure M Parks

156,222

450,000

(450,000)

(100.0%)

71104300-44327

T-In Measure M Traffic

5,447

795,000

100.0%

71104300-44328

T-In Go Sonoma

71104300-44420

T-In HUTA Gas Tax

71104300-44425

T-In SB1 Gas Tax

Other Revenue-Agency

0.0%

700,000

100.0%

111,383

350,000

3,424,000

3,074,000

878.3%

2,750,000

100.0%

6,247

0.0%

71104300-44520

T-In PAC Facility Fee

71104300-44601

T-In Graton Supplemental

812,173

2,000,000

(2,000,000)

71104300-44607

T-In Graton Nbrhd & Workforce

34,419

0.0%

71104300-44609

T-In RP Foundation

97,258

0.0%

71104300-47109

T-In GF Funding

3,204,178

500,000

100.0%

71104300-47120

T-In CIp Bond I&II

6,468

0.0%

71104300-47130

T-In CIP Bond III

1,257

2,478,503

100.0%

TOTAL-Transfer In

6,618,673

3,085,000

10,647,503

7,562,503

245.1%

71102300-65500

Non-Capital Projects

102,766

0.0%

Non-Capital Projects

432,125

50,000

0.0%

534,891

50,000

0.0%

7,473,753

3,035,000

12,474,401

9,439,401

311.0%

TOTAL-Capital Outlay

7,473,753

3,035,000

12,474,401

9,439,401

311.0%

71104300-72990

T-Out Infrastructure

2,700,000

0.0%

71104300-77109

T-Out to Gen Fund Funding

71104300-65500

TOTAL-Services & Supplies 71104300-69000

Capital Projects

(100.0%)

8,856,012

0.0%

TOTAL-Transfer Out

11,556,012

0.0%

TOTAL Revenues

7,500,969

3,085,000

12,524,401

9,439,401

306.0%

19,564,655 (12,063,687)

3,085,000 -

12,524,401 -

9,439,401 -

306.0% 0.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

333

General Government Non-Capital Projects Fund

Acct Number

Description

71114305-44327

T-In Measure M Traffic

Non-Capital Projects

TOTAL-Services & Supplies

$ Change

% Change

300,000

100.0%

300,000

100.0%

7,000

300,000

100.0%

7,000

300,000

100.0%

300,000

100.0%

7,000 (7,000)

300,000 -

100.0% 0.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

FY 25-26 Adopted Budget

TOTAL-Transfer In 71114305-65500

FY 24-25 Original Budget

FY 23-24 Actual

334

Capital Improvement Projects Bond 1 & 2 (closed)

Acct Number

Description

71204300-77110

T-Out CIP-Government

TOTAL-Transfer Out

FY 25-26 Adopted Budget

$ Change

% Change

6,468

0.0%

6,468

0.0%

6,468 (6,468)

0.0% 0.0%

TOTAL Revenues TOTAL Expenditures Net Increase (Decrease) Fund Balance

FY 24-25 Original Budget

FY 23-24 Actual

335

Capital Improvement Projects (CIP) Bond 3 Fund Acct Number

Description

71304300-50079

Interest Income Allocated

FY 23-24 Actual

FY 24-25 Original Budget

FY 25-26 Adopted Budget

$ Change

% Change

200,250

117,600

(117,600)

(100.0%)

TOTAL-Interest & Rents

200,250

117,600

(117,600)

(100.0%)

71304300-41000

20,301

0.0%

TOTAL-Transfer In

20,301

0.0%

71304300-77110

1,257

2,478,503

100.0%

1,257

2,478,503

100.0%

TOTAL Revenues

220,551

117,600

100.0%

TOTAL Expenditures Net Increase (Decrease) Fund Balance

1,257 219,294

117,600

2,478,503 (2,478,503)

2,478,503 (2,596,103)

100.0% (2207.6%)

T-In General Fund

T-Out CIP-Government

TOTAL-Transfer Out

336 334

337

Proj. No.

Project Name

2402

Future

OF-102

NEW

8,900,000

2007R Bond Proceeds Repayment, General Fund, GF Infrastructure, Casino Supplemental, Neighborhood Upgrade & Workforce Hsg, Rohnert Park Foundation FEMA Hazard Mitigation Grant (Federal), Infrastructure Reserve Fund

Park In-Lieu Fee

General Fund

Trail to Crane Creek Regional Park

Downtown Infrastructure (non-utilities portion)

Autonomous Fire Watch System

Downtown Park Improvements

Corporation Yard Expansion

Station #2 (Northern Station) Remodel

1706

2201

1718

2020

Future

TR-027

TR-143

TR-035

TR-130

Future

Snyder Lane/Keiser Avenue Intersection Improvements Public Facilities Fee

Keiser Avenue Reconstruction Phases 1 Public Facilities Fee, Sewer Utility Fund, Developer Contribution and 2

Public Facilities Fee

Dowdell Avenue Extension Phase 1 (Emergency Vehicle Access)

Dowdell Avenue Extension Phase 2 (Business Park - Golf Course)

Public Facilities Fee

Snyder Lane Widening (San Francisco Dr to Keiser Ave)

Measure H

Station #4 (Southern Station) Relocation Measure H

4,989,591

Open Space Matching Grant, General Fund, Infrastructure Reserve Fund, Measure M Transportation, TDA Article 3 Allocation, Park In-Lieu Fee, Rohnert Park Foundation, Neighborhood Upgrade & Workforce Housing, Sonoma County Regional Parks Commitment Letter $

5,816,180

7,540,597

5,674,504

3,403,000

5,553,672

200,000

300,000

500,000

277,382

27,000,000

B. TRANSPORTATION SYSTEM - EXPANSION / NEW

2401

PR-134

2226

OF-95

2304

0719

PR-49

OF-98

0604

OF-39

Public Facilities Fee, State Grant (through SCWA), Copeland Creek Drainage Fee, FEMA BRIC Grant (Federal)

Funding Sources

Copeland Creek Detention Basin & Refugia

A. CITY FACILITIES AND RECREATION - EXPANSION/NEW

CIP #

Total Budget (Actual through FY 24 + Budgeted FY 25 + Planned FY 26-30 for Projects

7,540,597

5,674,504

3,403,000

103,672

300,000

500,000

277,382

8,900,000

3,112,693

1,876,898

FY 2025-26

FY 2024-25

3,455,965

Adopted

Approved Budget Through

600,000

5,450,000

FY 2026-27

23,544,035

FY 2027-28

Planned

5,216,180

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

Planned

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

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

200,000

FY 2029-30

Planned

338

2408

2409

Future

TR-153

TR-154

Future

Casino Supplemental

ATMS Improvements

Rohnert Park Foundation, General Fund Infrastructure

Electric Vehicle Charging Stations

2204

2205

2023

2301

2508

Future

TR-106

TR-137

TR133/139

TR-141

TR-156

NEW

State STIP Grant, SB1-RMRA, Casino Supplemental, GF Infrastructure Funding, Traffic Signals Dev Fee Gas Tax, SB-1 RMRA, GF Infrastructure Funding, Measure M Transportation Gas Tax HUTA, SB1-RMRA, Measure M Transportation, Go Sonoma, Bond III, GF Infrastructure Reserve Gas Tax, SB1-RMRA, Go Sonoma, GF Infrastructure (F2109) Gas Tax, SB1-RMRA, Go Sonoma, GF Infrastructure (F2109)

Southwest Blvd Complete Streets (Roundabout to Adrian)

2023-24 Various Streets Pavement Management

2025 Pavement Preservation Project

2027 Pavement Preservation Project

2028 Pavement Preservation Project

3,900,000

3,200,000

10,731,368

2,106,273

4,351,510

Gas Tax, SB1-RMRA, Measure M Transportation, GF Infrastructure, Sewer Ops $

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

1,829,925

Gas Tax, Measure M Transportation, GF Infrastructure, Casino Supplemental 1,872,000

294,812

3,393,888

2,300,000

6,000,600

5,426,820

4,820,439

50,000

2,262,600

4,345,000

Central Rohnert Park PDA Complete Streets $

Casino Supplemental, Casino One-Time Contribution (other funding TBD)

RPX / Redwood Drive Intersection Improvements

Public Facilities Fee

Casino Supplemental

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

Hwy. 101 NB / Commerce Blvd. OffRamp Intersection Improvements

Measure M Transportation

Bikeshare Implementation

HSIP Grant (State), Gas Tax, Infrastructure Reserve, Measure M

Citywide Traffic Signal Safety Improvements

Hwy. 101 SB / Golf Course Dr. Off-Ramp Public Facilities Fee, Casino One-Time Contribution (other funding TBD) Intersection Improvements

Infrastructure Reserve, CMAQ Grant (Federal), Gas Tax, Measure M Transportation

Funding Sources

Highway 101 Bicycle/Pedestrian Overcrossing

Project Name

C. TRANSPORTATION SYSTEM - PAVEMENT PRESERVATION and COMPLETE STREETS

2312

2407

TR-152

TR-150

2203

TR-145

2410

2225

TR-149

TR-155

2202

Proj. No.

TR-144

CIP #

Total Budget (Actual through FY 24 + Budgeted FY 25 + Planned FY 26-30 for Projects

383,865

2,106,273

4,351,510

1,829,925

272,000

294,812

858,208

1,397,400

1,263,780

1,328,279

50,000

2,262,600

10,347,503

FY 2025-26

FY 2024-25

4,345,000

Adopted

Approved Budget Through

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

3,200,000

FY 2026-27

Planned

3,900,000

1,600,000

2,535,680

4,603,200

4,163,040

3,492,160

FY 2027-28

Planned

2,300,000

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

FY 2029-30

Planned

339

2601NC

TR-157

Measure M Transp. (local match), Safe Streets for All (Federal grant to SCTA, not shown)

Adrian Drive Safety Demonstration Project

1928

2206

2207

2208

TR-126

TR-146

PR-126

PR-127

Gas Tax, SB1-RMRA, Casino Supplemental GF Infrastructure Funding, Gas Tax, Measure M Transportation

Measure M Parks

Infrastructure Reserve, Measure M Parks

Traffic Signals System Non-Routine Maint

Pothole Repair Maintenance

Parks Playground Equipment Replacement

Park Electrical Replacement Fund (nonroutine)

2211

2212

Future

OF-90

PR-129

NEW

$ $

Parks Master Plan and Maintenance Plan Measure M Parks Go Sonoma

Measure M Parks

Local Road Safety Plan Update

Park Assets Condition Assessment & Maintenance/Replacement Plan

1722

Future

1826

2303

OF-63

Future

OF-71

OF-94

General Fund Infrastructure Gas Tax, Rohnert Park Foundation, GF Infrastructure Funding, Neighborhood Upgrade & Workforce Housing

GF Infrastructure Funding, Gas Tax

Neighborhood Upgrades: Creek Path Replacements

Creek Path Replacements

Wooden Pole Streetlights Replacement

Sidewalk Replacement Program

Gas Tax, Rohnert Park Foundation, Infrastructure Reserve, Casino Supplemental, Neighborhood Upgrade & Workforce Housing $

GF Infrastructure

ADA Transition Plan Phase II - ROW

GF Infrastructure

Bike and Pedestrian Master Plan

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

2302

TR-148

Infrastructure Reserve, Neighborhood Upgrade & Workforce Housing

Buildings Major Repairs (non-capital)

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

1927

OF-78

Funding Sources

Gas Tax, SB1-RMRA, Go Sonoma, GF Infrastructure (F2109)

Project Name

2029 Pavement Preservation Project

D. NON-CAPITAL MAINTENANCE

Future

Proj. No.

NEW

CIP #

900,000

1,505,000

2,600,000

3,683,996

300,000

200,000

152,665

100,000

40,000

450,000

370,000

699,816

2,499,106

440,074

300,000

3,900,000

Total Budget (Actual through FY 24 + Budgeted FY 25 + Planned FY 26-30 for Projects

200,000

1,355,000

3,683,996

152,665

100,000

40,000

450,000

370,000

299,816

1,249,106

440,074

250,000

300,000

FY 2025-26

FY 2024-25

Adopted

Approved Budget Through

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

100,000

150,000

650,000

300,000

100,000

250,000

FY 2026-27

Planned

200,000

650,000

100,000

250,000

FY 2027-28

Planned

200,000

650,000

200,000

100,000

250,000

3,900,000

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

200,000

650,000

100,000

250,000

FY 2029-30

Planned

340

Proj. No.

Project Name

2411

2412

2501

2502

2505NC

2507

Future

OF-103

OF-104

OF-105

OF-106

OF-109

OF-110

NEW

2214

OF-92

2218

2103

OF-86

PR-132

1924

PR-118

2217

1827

OF-72

PR-131

Future

PR-108

2310

Future

PR-107

OF-100

Future

PR-106

Infrastructure Reserve Funding

Animal Shelter Rehab Projects (Laundry/grooming, Kennelksewer)

2007R Bond Proceeds Repayment (Bond3)

GF Infrastructure

Rohnert Park Foundation

Public Safety Main Rooftop Patio Replacement

6250 State Farm Drive Improvements

Holiday Lights Replacement

Boys & Girls Club Siding and Roof Replacement

City Hall Roof, HVAC & Lighting Controls 2007R Bond Proceeds Repayment (Bond3)

Library Building Systems Replacements

Building Forward Library Grant, General Fund, Rohnert Park Foundation, Neighborhood Upgrade & Workforce Housing, GF Infrastructure

Public Safety Antenna and Radio System Replacement General Fund

Measure M Parks

200,000

150,000

25,000

670,000

2,100,000

1,500,000

1,959,774

82,000

242,873

ADA Transition Plan - ADA Lifts Repair at Infrastructure Reserve, PAC Capital Facilities PAC, Community Center, Gold Ridge MU Fee $

Park Benches and Shade Structures Replacement

2,226,827

235,606

362,000

260,000

450,000

141,000

65,000

90,000

Infrastructure Reserve, General Fund

Information Technology Internal Services Fund

IT Access Control Replacement Project

Building Condition Assessment Implementation

Ladybug Park Pool Buildings Demolition

Infrastructure Reserve Funding

Rohnert Park Foundation

Court Surfaces & Fencing - Golis

Infrastructure Reserve, Neighborhood Upgrade & Workforce Hsg, Measure M Parks

Rohnert Park Foundation

Court Surfaces - Rainbow

ADA Transition Plan Implementation

Rohnert Park Foundation

Funding Sources

Court Surfaces & Fencing - Ladybug

G. CITY FACILITIES & RECREATION - REHABILITATION / REPLACEMENT

CIP #

Total Budget (Actual through FY 24 + Budgeted FY 25 + Planned FY 26-30 for Projects

150,000

25,000

670,000

2,100,000

1,500,000

1,959,774

82,000

52,873

1,826,827

235,606

362,000

260,000

200,000

50,000

FY 2025-26

FY 2024-25

Adopted

Approved Budget Through

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

200,000

190,000

100,000

50,000

FY 2026-27

Planned

100,000

50,000

20,000

FY 2027-28

Planned

100,000

50,000

121,000

45,000

70,000

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

100,000

50,000

FY 2029-30

Planned

341

Future

NEW

Proj. No.

NEW

CIP #

Rohnert Park Foundation

Burton Avenue Recreation Center Roof $

450,000

200,000

$ $

$71,776,203

12,824,401

FY 2025-26

FY 2024-25

$ $ $ $ $ $ $ $ $

Total Fiscal Year 2025-26 Transfers to Fund 7110

12,824,401

606,000 1,270,898 550,000 3,424,000 2,700,000 700,000 1,095,000 2,478,503

Fiscal Year 2025-26 Transfers to Fund 7110

Adopted

Approved Budget Through

TDA Article 3 allocation Sonoma County Regional Parks contribution General Fund Infrastructure (Fund 7109) Gas Tax HUTA (Fund 4420) Gas Tax SB1-RMRA (Fund 4425) Go Sonoma (Fund 4328) Measure M Transportation (Fund 4327) Bond III (Fund 7130)

TOTAL FUNDING EACH YEAR TO PROJECTS IN FUND 7110 / FUND 7111

General Fund Infrastructure

Funding Sources

Corporation Yard Leak Repairs

Project Name

Total Budget (Actual through FY 24 + Budgeted FY 25 + Planned FY 26-30 for Projects

Five-Year Capital Improvement Plan Budget (FY 2025-26 through FY 2029-30)

11,990,000

450,000

200,000

FY 2026-27

Planned

45,248,115

FY 2027-28

Planned

13,202,180

FY 2028-29

Planned

FIVE-YEAR CAPITAL IMPROVEMENTS BUDGET

1,750,000

FY 2029-30

Planned

342

Copeland Creek Detention Basin & Refugia

Project Number: CIP0604 CIP No: OF-39 Fund Type: 7110

Funding Sources:

Budget Through FY 24-25 $ 38,923.42 $ 2,757,972.00 $ 231,562.57 $ 427,507.43

$ 3,455,965.42

Item Copeland Creek Drainage Fee (F4280) Public Facilities Finance Fee Fund (F4250) SCWA grant (Local) FEMA BRIC (Federal)

Total

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 28-29

23,544,034.58 $

5,572,492.57

17,971,542.01

Planned Budget FY 27-28

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 38,923.42 20,729,514.01 231,562.57 6,000,000.00 27,000,000.00

Project Description: Category: Construction of an off-channel detention basin, lateral diversion weir and in-channel buid walls, a basin outlet structure, 7110 - City Infrastructure (Non-Utility) stilling bain, discharge channel , an emergency outlet structure and concrete discharge channel and an inset floodplain for sediment management. Design to hold approximately 200 acre-feet of water and intended to impound peak runoff form a 10-year storm event. Project Status: Location and Size/Quantity: 6626 Petaluma Hill Road 90% design and CEQA in progress. NEPA environmental documentation to begin Justification: in November 2025 and proceed through 2026, with FEMA as lead agency. Helps address a significant amount of existing flooding throughout the City by capturing water upstream in the proposed flood basin. This project was identified in the Storm Drain Master Plan to minimize flooding in Copeland Creek downstream from Petaluma Hill Road. The ponds will also provide temporary refuge for migrating steelhead during a large storm event, sediment detntion as well as potential groundwater aquifer recharge.

Project Name:

343

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 & Workfore Hsg (F4607) Sonoma County Regional Parks Contribution Total

Budget Through FY 24-25 $ 571,417.69 $ 60,000.00 $ 238,680.00 $ 74,095.51 $ 1,360,600.00 $ 107,900.00 $ 650,000.00 $ 50,000.00 $ $ 3,112,693.20 606,000.00

1,270,898.00 1,876,898.00 $

$ $

Planned Budget FY 26-27

Adopted FY 25-26

Justification: Create a new trail connection from Copeland Creek Trail through Sonoma State University to Crane Creek Regional Park, and install a new traffic signal for pedestrian crossing of Petaluma Hill Road at Laurel Drive to connect to the new trail. The trail is shown in regional master plans for parks and open space. The City worked with Brookfield Homes to secure a dedication of trail easement on its property for the construction of a trail connecting the urbanized area of Rohnert Park and its citizens to nearby open space resources.

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $ $ $ $

Total 571,417.69 60,000.00 238,680.00 680,095.51 1,360,600.00 107,900.00 650,000.00 50,000.00 1,270,898.00 4,989,591.20

Project Status: The Trail Project and Traffic Signal will be in construction summer 2025 and expected be complete by Spring of 2026

Location and Size/Quantity: East of Petaluma Hill Road

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

Category: 7110 - City Infrastructure (Non-Utility)

Trail to Crane Creek Regional Park

Project Description: Construction of multi-use trail connecting service road to Water Tank No. 8 east of Petaluma Hill Road to Crane Creek Regional Park. This trail is part of a multi-phased project connecting the Copeland Creek Bike Path at its terminus in Sonoma State University to the regional park. It includes construction of approximately 7,500 feet of new trail, new pedestrian traffic signal at Laurel Drive and Petaluma Hill Road, new 90-foot span steel pedestrian bridge, two new 14foot span metal bridges, drainage improvements, minor structures for earth retainment and drainage, concrete abutments, concrete footings, trail signage, and new fencing.

Project Name:

344

Downtown Infrastructure (non-utilities portion) Category: 7111 - City Infrastructure (Non-Utility)

Project Number: CIP2226 CIP No: OF-95 Fund Type: 7111

Funding Sources:

Total

8,900,000.00

Budget Through FY 24-25 $ 1,300,000.00 $ 500,000.00 $ 1,200,000.00 $ 4,000,000.00 $ 1,300,000.00 $ 600,000.00

Item Casino Supplemental (F4601) Casino NUWH (F4607) Rohnert Park Foundation (F4110) General Fund Non-Dept General Fund Infrastructure (F7109) Bond Repayment "Bond 3" (Fund7130)

Adopted FY 25-26

Planned Budget Planned Budget FY 26-27 FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Location and Size/Quantity: 6400 State Farm Drive On hold until development of the site occurs Justification: Provides needed infrastructure for future development to occur. This would allow construction of future buildings to occur sooner.

Project Description: Construction of in-tract infrastructure for future development

Project Name:

Total 1,300,000.00 500,000.00 1,200,000.00 4,000,000.00 1,300,000.00 600,000.00 8,900,000.00

$ $ $ $ $ $ $ $

345

Autonomous Fire Watch System

Project Number: CIP2304 CIP No: OF-98 Fund Type: 7110

Total

Item Funding General Fund Infrastructure (F7109) Sources: FEMA Hazard Mitigation Grant

277,381.70

Budget Through FY 24-25 $ 114,355.30 $ 163,026.40

Adopted FY 25-26

Planned Budget FY 26-27

Location and Size/Quantity: 3 locations at eastern City limits Justification: City received a grant from California Governor's Office of Emergency Services to provide 3 cameras to assist in wildfire warning

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 114,355.30 163,026.40 277,381.70

Project Status: The project was completed and grant closeout documents submitted to Cal OES 3/31/25

Project Description: Category: Installation of 3 cameras at eastern City limits as part of wildfire warning system connected to the City's emergency 7110 - City Infrastructure (Non-Utility) operations and communications/dispatch

Project Name:

346

Funding Sources:

Total

Item Park In-Lieu Fee

500,000.00

Budget Through FY 24-25 $ 500,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Project Status: On Hold waiting for the Downtown Development Plans to be drafted.

Location and Size/Quantity: Downtown site (6400 State Farm 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.

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 park

Project Name:

Total 500,000.00 500,000.00

347

Corporation Yard Expansion

Funding Sources:

Total

Item General Fund

300,000.00

Budget Through FY 24-25 $ 300,000.00

Adopted FY 25-26

Planned Budget FY 26-27

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 27-28

Planned Budget FY 28-29

Project Status: Conceptual Design Summer 2026

Planned Budget FY 29-30

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

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

Project Name:

$ $ $ $ $ $ $

Total 300,000.00 300,000.00

348

Station #4 (Southern Station) Relocation Category: 7110 - City Infrastructure (Non-Utility)

Project Number: Future CIP No: NEW Fund Type: 7110

Funding Sources:

Total

Item Measure H

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ 200,000.00 $ $ $ $ $ $ $ 200,000.00 $

Total 200,000.00 200,000.00

Project Status: Location and Size/Quantity: Adjacent to Pump Station #3 at 8661 Camino Colegio On Hold waiting for Measure H funding to be secured and Standards of Coverage Justification: analysis being completed. 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 Description: Construction of a new fire station adjacent to 8661 Camino Colegio and decommissioning of Station #4 on 1312 Maurice Avene.

Project Name:

349

Funding Sources:

Total

Item Measure H

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ 200,000.00 $ $ $ $ $ $ $ 200,000.00 $

Project Status: On Hold waiting for Measure H Funds to be secured.

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,

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

Station #2 (Northern Station) Remodel

Project Description: Remodel of Station #2.

Project Name:

Total 200,000.00 200,000.00

350

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250)

103,672.25

Budget Through FY 24-25 $ 103,672.25

Adopted FY 25-26

5,450,000.00 $

Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 $ 5,450,000.00

Project Status: Project in conceptual design

Location and Size/Quantity: Snyder Lane between San Francisco Dr and Keiser Ave Justification: According to the General Plan, project specific EIRs and the City's recent review of traffic capacity needs, this widening project is necessary to increase capacity to serve planned new development.

Planned Budget FY 29-30

Project Number: CIP1706 CIP No: TR-027 Fund Type: 7110

Category: 7110 - City Infrastructure (Non-Utility)

Snyder Lane Widening (San Francisco Dr to Keiser Ave)

Project Description: Widening of Snyder Lane between San Francisco Way and Keiser Avenue, including four travel lanes. Class II bike lane on both sides, bridge crossing at Hinebaugh Creek, sidewalks and landscaping

Project Name:

$ $ $ $ $ $ $

5,553,672.25

Total 5,553,672.25

351

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250)

3,403,000.00

Budget Through FY 24-25 $ 3,403,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Construction to occur Summer 2025

Location and Size/Quantity: Snyder Lane/Keiser Avenue Justification: This project is a mitigation measure that is part of the University District Specific Plan

Planned Budget FY 29-30

Project Number: CIP2201 CIP No: TR-143 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Snyder Lane/Keiser Avenue Intersection Improvements

Project Description: Street intersection improvements and utility upgrades in vicinity of Snyder Lane and Keiser Avenue intersection

Project Name:

$ $ $ $ $ $ $

Total 3,403,000.00 3,403,000.00

352

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250) Sewer Utility Fund (F3420) Developer contribution

5,674,504.47

Budget Through FY 24-25 $ 5,350,851.47 $ 76,153.00 $ 247,500.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Project complete

Location and Size/Quantity: Keiser Avenue between Snyder Lane and the Rohnert Park Community Gardens Justification: This road improvement project is necessary to increase capacity to serve planned new development in accordance with the General Plan and project specific EIRs.

Planned Budget FY 29-30

Project Number: CIP1718 CIP No: TR-143 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Keiser Avenue Reconstruction Phases 1 and 2

Project Description: Reconstruction of Keiser Avenue between Snyder Lane and approximately Rohnert Park Community Gardens, and installation of sidewalk and street lighting. To be built concurrently with Keiser Avenue Parallel Pipleine (WA-51, Project No. 2017-18) and Snyder Lane Parallel Pipeline (WA-49)

Project Name:

$ $ $ $ $ $ $

Total 5,350,851.47 76,153.00 247,500.00 5,674,504.47

353

Funding Sources:

Total

Item Public Facilities Finance Fee Fund (F4250)

7,540,597.02

Budget Through FY 24-25 $ 7,540,597.02

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Construction to occur summer 2025

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 29-30

Project Number: CIP2020 CIP No: TR-130 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Dowdell Avenue Extension Phase 1 (Emergency Vehicle Access)

Project Description: Design and construction of utilities, sidewalk, and roadway between Business 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

354

Dowdell Avenue Extension Phase 2 (Business Park - Golf Course)

Project Number: CIPFuture CIP No: Future Fund Type: 7110

Funding Sources:

Total

Public Facilities Finance Fee Fund (F4250)

Item

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 27-28

5,216,180.00 $

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Project is in pre-design and environmental phases

600,000.00 $

600,000.00

Planned Budget FY 26-27

Project Description: Category: Design and construction of utilities, sidewalk, and roadway between Business Park Drive and Golf Course Drive West in alignment 7110 - City Infrastructure (Non-Utility) with Dowdell Avenue and within the City's existing right-of-way.

Project Name:

$ $ $ $ $ $ $

5,816,180.00 5,816,180.00

Total

355

Highway 101 Bicycle/Pedestrian Overcrossing Category: 7110 - City Infrastructure (Non-Utility)

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

Funding Sources:

Total

4,345,000.00

Budget Through FY 24-25 $ 300,000.00 $ 3,350,000.00 $ 245,000.00 $ 450,000.00

Item General Fund Infrastructure (F7109) CMAQ grant (Federal) Measure M Transp (F4327) Gas Tax HUTA (F4420)

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Location and Size/Quantity: Commerce Blvd @ Avram to Redwood Drive Environmental and design starting spring 2025 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.

Project Description: Bicycle and pedestrian overcrossing over Highway 101, creating a safe and much needed bicycle and pedestrian connection between the west and east side of town.

Project Name:

$ $ $ $ $ $ $

Total 300,000.00 3,350,000.00 245,000.00 450,000.00 4,345,000.00

356

Citywide Traffic Signal Safety Improvements

Funding Sources:

Total

2,262,600.00

Budget Through FY 24-25 $ 350,000.00 $ 1,712,600.00 $ 100,000.00 $ 100,000.00

Item Gas Tax HUTA (F4420) HSIP grant (Federal) General Fund Infrastructure (F7109) Measure M Transportation (4327)

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Project Status: Location and Size/Quantity: Citywide Project is complete 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 would replace this infrastructure with new and updated components.

Planned Budget FY 28-29

Planned Budget FY 29-30

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 350,000.00 1,712,600.00 100,000.00 100,000.00 2,262,600.00

357

Funding Sources:

Total

Item Measure M Trans (F4327)

50,000.00

Budget Through FY 24-25 $ 50,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: On hold until program begins

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

Planned Budget FY 29-30

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

358

Funding Sources:

Total

Item Casino Supplemental (F4601)

1,328,279.09

Budget Through FY 24-25 $ 1,328,279.09

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 28-29

3,492,160.00 $

Planned Budget FY 27-28 $ 3,492,160.00

Planned Budget FY 29-30 $ $ $ $ $ $ $

Project Status: Feasibility Study to completed spring 2025, design to follow

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

Project Name:

Total 4,820,439.09 4,820,439.09

359

Sources:

Funding

Total

Item Public Facilities Finance Fee Fund (F4250) Casino Expansion Traffic Mitigation One-time contribution

1,263,780.00

Budget Through FY 24-25 $ 1,263,780.00

Adopted FY 25-26

Planned Budget FY 26-27

4,163,040.00

1,364,320.00

Planned Budget FY 27-28 $ 2,798,720.00

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Feasibility Study to completed spring 2025, design to follow

Location and Size/Quantity: Hwy. 101 SB / Golf Course Dr. Off-Ramp Justification: 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 SB/Golf Course Drive off ramp

Project Name:

$ $ $ $ $ $

1,364,320.00 5,426,820.00

Total 4,062,500.00

360

Funding Sources:

Total

Item Public Facilities Finance Fee (F4250)

1,397,400.00

Budget Through FY 24-25 $ 1,397,400.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 28-29

4,603,200.00 $

Planned Budget FY 27-28 $ 4,603,200.00

Planned Budget FY 29-30

Project Status: Feasibility Study to completed spring 2025, design to follow

Location and Size/Quantity: Hwy. 101 NB / Commerce Blvd. Off-Ramp Intersection Justification: 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 NB/Commerce Boulevard off ramp

Project Name:

$ $ $ $ $ $ $

Total 6,000,600.00 6,000,600.00

361

Funding Sources:

Total

Item Casino Supplemental (F4601)

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28 $ -

2,300,000.00 $

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

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 2,300,000.00 2,300,000.00

Project Status: On hold until other 5 casino mitigation intersection improvements are completed

Location and Size/Quantity: Westside of City Justification: Needed as part of the Casino Expansion MOU Agreement with the City

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

ATMS Improvements

Project Description: Traffic signal coordination on the signals affected by the Casino Improvements once improvements are completed

Project Name:

362

Sources:

Funding

Total

Item Casino Supplemental (F4601) Casino Expansion Traffic Mitigation Onetime contribution

858,208.00

Budget Through FY 24-25 $ 858,208.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 28-29

2,535,680.00 $

2,535,680.00

Planned Budget FY 27-28

Planned Budget FY 29-30

$ $ $ $ $ $

Project Status: Feasibility Study to completed spring 2025, design to follow

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:

2,535,680.00 3,393,888.00

Total 858,208.00

363

Funding Sources:

Total

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

294,812.47

Budget Through FY 24-25 $ 120,000.00 $ 174,812.47

Adopted FY 25-26

Planned Budget FY 26-27

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, the 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.

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Construction fall 2025

Location and Size/Quantity:

Planned Budget FY 29-30

Project Number: CIP2312 CIP No: TR-150 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 120,000.00 174,812.47 294,812.47

364

Central Rohnert Park PDA Complete Streets

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

Project Status: Location and Size/Quantity: State Farm Drive, Enterprise Drive, Professional Center Drive, and Commerce Boulevard On hold for additional funding, as well as further progress on Downtown Justification: implementation 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 Gas Tax, Measure M Transportation 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 Planned Budget Planned Budget Planned Budget Item FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Funding Gas Tax HUTA (F4420) $ 70,000.00 $ 70,000.00 Sources: Measure M Transp (F4327) $ 108,000.00 $ 1,600,000.00 $ 1,708,000.00 General Fund Infrastructure (F7109) $ 54,000.00 $ 54,000.00 Casino Supplemental (F4601) $ 40,000.00 $ 40,000.00 $ $ Total $ 272,000.00 $ $ $ 1,600,000.00 $ $ $ 1,872,000.00

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:

365

2021-22 VS Preventative Maintenance (A&B Section) Category: 7110 - City Infrastructure (Non-Utility)

Funding Sources:

Total

1,829,924.70

Budget Through FY 24-25 $ 614,738.98 $ 75,000.00 $ 301,369.11 $ 815,691.61 $ 23,125.00

Item Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Measure M Transp (F4327) General Fund Infrastructure (F7109) Sewer Utility (3420) $

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Number: CIP2205 CIP No: TR-137 Fund Type: 7110

Project Status: Location and Size/Quantity: Various Streets in A & B Section Construction summer 2025 Justification: Preventative mainenance treatments as guided by Pavement Management Program. Preventive maintenance may include rejuvenating agent, slurry seals or similar treatments on various City streets. This project provides these treatments over Gas Tax, SB1-RMRA, Measure M 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 614,738.98 75,000.00 301,369.11 815,691.61 23,125.00 1,829,924.70

366

Funding Sources:

Total

4,351,509.50

Budget Through FY 24-25 $ 100,000.00 $ 648,491.83 $ 1,305,837.22 $ 12,180.45 $ 2,285,000.00

Item Gas Tax SB1-RMRA (F4425) Casino Supplemental (F4601) General Fund Infrastructure (F7109) Traffic Signalization Fee Fund (F4215) STATE - STIP Grant - 50141 $

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 100,000.00 648,491.83 1,305,837.22 12,180.45 2,285,000.00 4,351,509.50

Federal grant (Covid Relief and Recovery Act), Road Maintenance and Repair Act ("SB1"), Casino Supplemental, Traffic Signalization Fee Fund

Project Status: In Construction. Expected to be complete by Summer 2025

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

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:

367

2023-24 Various Streets Pavement Management

Funding Sources:

Total

2,106,272.76

Budget Through FY 24-25 $ $ 1,238,548.29 $ 700,000.00 $ 167,724.47

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

Adopted FY 25-26

Planned Budget 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 mainenance treatments as guided by Pavement Management Program. Preventive maintenance may include rejuvenating agent, slurry seals or similar treatments on various City streets SB1-RMRA, Infrastructure Reserve

Planned Budget FY 29-30

Project Number: CIP2301 CIP No: TR-141 Fund Type: 7110

Project Description: Category: Preventative maintenance treatments (crack seal and slurry seal) as guided by Pavement Management Program on various 7110 - City Infrastructure (Non-Utility) City streets . (This project combines budget for former "CIP2403" with CIP2301.)

Project Name:

$ $ $ $ $ $ $

1,238,548.29 700,000.00 167,724.47 2,106,272.76

Total

368

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma (4328) Measure M Traffic (4327) Bond III (7130) $

$ $

383,865.45

252,413.74 131,451.71

Budget Through FY 24-25

$ $ $ $ $ $ -

Planned Budget FY 26-27

10,347,503.00 $

Adopted FY 25-26 500,000.00 3,324,000.00 2,550,000.00 700,000.00 795,000.00 2,478,503.00 $

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Design complete. Construction spring 2026

Location and Size/Quantity: Citywide Justification: This program provides for timely repairs to or rehabilitation of damaged pavement to help maintain road condition at acceptable 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

Project Name:

$ $ $ $ $ $ $ $

Total 500,000.00 3,576,413.74 2,681,451.71 700,000.00 795,000.00 2,478,503.00 10,731,368.45

369

Funding Sources:

Total

Planned Budget FY 27-28

3,200,000.00 $

1,400,000.00 800,000.00

Planned Budget FY 26-27 $ 1,000,000.00 $ $

Adopted FY 25-26

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma

Budget Through FY 24-25

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 1,000,000.00 1,400,000.00 800,000.00 3,200,000.00

Project Status: Proposed project budget is short by $3.207 million for "increase PCI to 68 " scenario from PMP 2024

Location and Size/Quantity: Citywide Justification: This program provides for timely repairs to or rehabilitation of damaged pavement to help maintain road condition at acceptable levels.

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

2027 Pavement Preservation Project

Project Description: Repairs to pavement throughout the City

Project Name:

370

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 28-29

3,900,000.00 $

Planned Budget FY 27-28 $ 1,000,000.00 $ 1,200,000.00 $ 900,000.00 $ 800,000.00

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 1,000,000.00 1,200,000.00 900,000.00 800,000.00 3,900,000.00

Project Status: Proposed project budget is short by $1.552 million for "increase PCI to 68 " scenario from PMP 2024

Location and Size/Quantity: Citywide Justification: This program provides for timely repairs to or rehabilitation of damaged pavement to help maintain road condition at acceptable levels.

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

2028 Pavement Preservation Project

Project Description: Repairs to pavement throughout the City

Project Name:

371

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Gas Tax SB1-RMRA (F4425) Go Sonoma

Budget Through FY 24-25

Adopteded FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

3,900,000.00 $

Planned Budget FY 28-29 $ 1,000,000.00 $ 1,300,000.00 $ 900,000.00 $ 700,000.00

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 1,000,000.00 1,300,000.00 900,000.00 700,000.00 3,900,000.00

Project Status: Proposed project budget is short by $1.352 million for "increase PCI to 68 " scenario from PMP 2024

Location and Size/Quantity: Citywide Justification: This program provides for timely repairs to or rehabilitation of damaged pavement to help maintain road condition at acceptable levels.

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

2029 Pavement Preservation Project

Project Description: Repairs to pavement throughout the City

Project Name:

372

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. On hold waiting for confirmation of grant funding. (Grantee is Sonoma County Justification: Transportation Authority 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 Adopteded Planned Budget Planned Budget Planned Budget Planned Budget Item FY 24-25 FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 Total Funding Measure M Transportation (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:

373

Funding Sources:

Total

Item General Fund Infrastructure (F7109) Casino NUWH (F4607)

440,073.58

Budget Through FY 24-25 $ 423,633.36 $ 16,440.22

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Programming of funds ended FY22-23

Location and Size/Quantity: Citywide Justification: This project created an annual budget appropriation to fund unexpected major building repairs that may be needed throughout the year

Planned Budget FY 29-30

Project Number: CIP1927 CIP No: OF-78 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Buildings Major Repairs

Project Description: Various major repair and maintenance projects

Project Name:

$ $ $ $ $ $ $

Total 423,633.36 16,440.22 440,073.58

374

Funding Sources:

Total

1,249,106.46

Budget Through FY 24-25 $ 100,000.00 $ 339,278.84 $ 809,827.62

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

$ $ $

250,000.00 $

Planned Budget FY 28-29

250,000.00 $

Planned Budget FY 27-28

250,000.00 $

Planned Budget FY 26-27

250,000.00 $

Adopted FY 25-26 150,000.00 100,000.00

Project Status: Ongoing

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

$ $ 250,000.00 $ $ $ $ 250,000.00 $

Planned Budget FY 29-30

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

Traffic Signals System Non-Routine Maint

Project Description: Program of ongoing traffic signal system components replacement

Project Name:

Total 250,000.00 439,278.84 1,809,827.62 2,499,106.46

375

Funding Sources:

Adopted FY 25-26

Planned Budget FY 26-27

299,815.59

Total

Budget Through FY 24-25 $ 99,815.59 $ 200,000.00

Item General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Measure M Transportation (F4327)

Planned Budget Planned Budget Planned Budget FY 27-28 FY 28-29 FY 29-30 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ $ 100,000.00 $ $ $ $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $

Project Status: Ongoing

Location and Size/Quantity: Citywide Justification: Ongoing pothole repair maintenance

Project Number: CIP2206 CIP No: TR-146 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Pothole Repair Maintenance

Project Description: Ongoing pothole repair maintenance

Project Name:

Total 399,815.59 200,000.00 100,000.00 699,815.59

376

Funding Sources:

Total

Item Measure M Parks (F4322)

370,000.00

Budget Through FY 24-25 $ 370,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Measure M Parks, Prop 68 Funds

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 370,000.00 370,000.00

Project Status: Ongoing program as current funding allows. Design of replacement of Civic Center Playground and ADA pathway Summer 2025, Construction expected spring 2026

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

Project Number: CIP2207 CIP No: PR-126 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Parks Playground Equipment Replacement

Project Description: Replacement of small playground equipment as it fails

Project Name:

377

Funding Sources:

Total

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

450,000.00

Budget Through FY 24-25 $ 300,000.00 $ 150,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Total 300,000.00 150,000.00 450,000.00

Project Status: Construction of Magnolia Park and Eagle Park Electrical Cabinet Replacement Summer 2025

Location and Size/Quantity: Magnolia Park, Eagle Park Justification: Follow Park Electrical Panel Assessment Recommendations: Magnolia panel severely deteriorated, then Eagle Park

Project Number: CIP2208 CIP No: OF-78 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Park Electrical Replacement Fund (non-routine)

Project Description: Replacement of electrical panels at parks

Project Name:

378

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

40,000.00

Budget Through FY 24-25 $ 40,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

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 would update 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: 7110 Category: 7110 - 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:

379

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

100,000.00

Budget Through FY 24-25 $ 100,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Project Status: RFP for Phase II ADA Transition Plan Summer 2025, Plan Winter 2025

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

Project Number: CIP2211 CIP No: OF-90 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

ADA Transition Plan Phase II - ROW

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

380

Funding Sources:

Total

Item Measure M Parks (F4322)

152,665.00

Budget Through FY 24-25 $ 152,665.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: In progress

Location and Size/Quantity: Parks and recreation facilities throughout the City Justification: Master planning for maintaining and enhancing the City's parks and recreation facilities for the community.

Planned Budget FY 29-30

Project Number: CIP2212 CIP No: PR-129 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Parks Master Plan and Maintenance Plan

Project Description: Master planning for maintaining and enhancing the City's parks and recreation facilities for the community.

Project Name:

$ $ $ $ $ $ $

Total 152,665.00 152,665.00

381

Funding Sources:

Total

Item Go Sonoma

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

Justification: A local road safety plan (LRSP) provides a framework for identifying, analyzing, and prioritizing roadway safety improvements on local roads. The City's LRSP was developed in 2022, producing a prioritized list of issues, risks, actions, and improvements towards reducing fatalities and serious injuries on local roads. An LRSP is required for most transportation grant funding.

Planned Budget FY 27-28

200,000.00 $

Planned Budget FY 28-29 $ 200,000.00

Planned Budget FY 29-30

Project Status: Planned future project for periodic update.

Location and Size/Quantity:

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

Local Road Safety Plan Update

Project Description: Update of Rohnert Park Local Road Safety Plan

Project Name:

$ $ $ $ $ $ $

Total 200,000.00 200,000.00

382

Funding Sources:

Total

Item Measure M Parks (4322)

Budget Through FY 24-25

Adopted FY 25-26

300,000.00

Planned Budget FY 26-27 $ 300,000.00

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: On hold for funding identification and approval

Location and Size/Quantity: Citywide Justification: A parks asset management plan provides a framework for managing park assets, ensuring they are maintained and operated efficiently and effectively, and that they meet the needs of the community.

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

Park Assets Condition Assessment & Maintenance/Replacement Plan

Project Description: Condition assessment of park assets including infrastructure, facilities, equipment, and natural resources; maintenance planning and budgeting, including routine maintenance, preventative maintenance, and repairs; and renovation and replacement planning.

Project Name:

$ $ $ $ $ $ $

Total 300,000.00 300,000.00

383

Neighborhood Upgrades: Creek Path Replacements

Funding Sources:

Total

3,683,996.00

Budget Through FY 24-25 $ 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) Rohnert Park Foundation (F4110) $

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

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

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 path in accordance with 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 685,000.00 1,624,706.37 450,000.00 924,289.63 3,683,996.00

384

Creek Path Replacements

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 24-25

Adopted FY 25-26

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

Planned Budget Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 FY 29-30 $ 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 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

385

Funding Sources:

Total

1,355,000.00

Budget Through FY 24-25 $ 620,000.00 $ 650,000.00 $ 50,000.00 $ 35,000.00

Item Casino NUWF (F4607) General Fund Infrastructure (F7109) Gas Tax HUTA (F4420) Rohnert Park Foundation (F4110)

Adopted FY 25-26

Planned Budget FY 27-28

150,000.00 $

Planned Budget FY 26-27 $ 150,000.00

Planned Budget FY 28-29

Casino Mitigation MOU /

Project Status: Final phase waiting for additional funding

Location and Size/Quantity: F and H Section neighborhoods, Golf Course Drive Justification: Wooden pole streetlights located primarily in F and H Sections are reaching the end of their useful life. The number of failing poles has been steadily increasing every year. An annual program is peoposed to replace the poles gradually.

Planned Budget FY 29-30

Project Number: CIP1826 CIP No: OF-71 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Wooden Pole Streetlights Replacement

Project Description: Replacement of wooden pole streetlights with current street light standard.

Project Name:

$ $ $ $ $ $ $

Total 770,000.00 650,000.00 50,000.00 35,000.00 1,505,000.00

386

Funding Sources:

Total

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

200,000.00

Budget Through FY 24-25 $ 100,000.00 $ 100,000.00

Adopted FY 25-26

Planned Budget Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 FY 29-30 $ 100,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00 $ $ $ $ $ $ $ 100,000.00 $ 200,000.00 $ 200,000.00 $ 200,000.00 $

Project Status: Ongoing program as current funding allows

Location and Size/Quantity: Various locations Citywide Justification: replacemnt of City-owned sidewalk

Project Number: CIP2303 CIP No: OF-94 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Sidewalk Replacement Program

Project Description: Repairs to sidewalk throughout the City

Project Name:

Total 800,000.00 100,000.00 900,000.00

387

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 24-25

Adopted FY 25-26

Justification: Address deteriorating court surfaces and/or changing court surface needs and damaged fencing

Planned Budget FY 26-27

20,000.00 $

70,000.00 $

Planned Budget Planned Budget FY 27-28 FY 28-29 $ 20,000.00 $ 70,000.00

Project Status: On hold for funding

Location and Size/Quantity:

Planned Budget FY 29-30

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

Court Surfaces & Fencing - Ladybug

Project Description: Resurfacing of tennis courts and repair or replacement of tennis court fencing

Project Name:

$ $ $ $ $ $ $

Total 90,000.00 90,000.00

388

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

20,000.00 $

45,000.00 $

Planned Budget Planned Budget FY 27-28 FY 28-29 $ 20,000.00 $ 45,000.00

Project Status: On hold for funding

Location and Size/Quantity: Rainbow Park 1345 Rosana Way Justification: Address deteriorating court surface

Planned Budget FY 29-30

Project Number: CIPFuture CIP No: PR-107 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Court Surfaces - Rainbow

Project Description: Resurfacing of basketball courts at Rainbow Park

Project Name:

$ $ $ $ $ $ $

Total 65,000.00 65,000.00

389

Funding Sources:

Total

Item Rohnert Park Foundation (F4609)

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27

20,000.00 $

121,000.00 $

Planned Budget Planned Budget FY 27-28 FY 28-29 $ 20,000.00 $ 121,000.00

Project Status: On hold for funding

Location and Size/Quantity: Golis Park 1450 Golf Course Drive Justification: Address deteriorating court surfaces and/or changing court surface needs and damaged fencing

Planned Budget FY 29-30

Project Number: CIPFuture CIP No: PR-108 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Court Surfaces & Fencing - Golis

Project Description: Resurfacing of tennis, soccer and basketball courts and repair/replacement of fencing

Project Name:

$ $ $ $ $ $ $

Total 141,000.00 141,000.00

390

ADA Transition Plan Implementation

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

200,000.00

Budget Through FY 24-25 $ 200,000.00

Project Number: CIP1827 CIP No: OF-72 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Adopted Planned Budget Planned Budget Planned Budget Planned Budget FY 25-26 FY 26-27 FY 27-28 FY 28-29 FY 29-30 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: Location and Size/Quantity: City-owned facilities Ongoing program Justification: Ensure accessibility of public facilities and resources to users of all abilities, as well as compliance with the Americans with Disabilities Act

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 450,000.00 450,000.00

391

Funding Sources:

Total

260,000.00

Budget Through FY 24-25 $ 140,000.00 $ 100,000.00 $ 20,000.00

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

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Project Status: Demolition Permit received. Construction expected Summer 2026

Location and Size/Quantity: Ladybug Park 8517 Liman Way Justification: The former pool building is not in use and was decommissioned. Demolition of the structure would not only prevent nuisance attraction that such an unused building poses, but it would also open up additional space for other park uses.

Project Number: CIP1924 CIP No: PR-118 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Ladybug Park Pool Buildings Demolition

Project Description: Demolition of old pool buildings and associated infrastructure

Project Name:

Total 140,000.00 100,000.00 20,000.00 260,000.00

392

IT Access Control Replacement Project Category: 7110 - City Infrastructure (Non-Utility)

Funding Sources:

Total

Item IT Internal Service Fund (F2110)

362,000.00

Budget Through FY 24-25 $ 362,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Number: CIP2103 CIP No: OF-86 Fund Type: 7110

Project Status: Location and Size/Quantity: Public Safety Main, City Hall, Corporation Yard, Senior Center Annex and Station #3 Fire Station Design complete, construction fall 2025 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 selects a new software vendor and replaces the hardware in the buildings.

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 362,000.00 362,000.00

393

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

235,606.07

Budget Through FY 24-25 $ 235,606.07

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: Construction in progress

Location and Size/Quantity: Animal Shelter Justification: Program to implement the priority 1

Planned Budget FY 29-30

Project Number: CIP2214 CIP No: OF-92 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Animal Shelter Rehab Projects (Laundry/grooming, Kennelksewer)

Project Description: Ongoing program to implement critical maintenance projects to Animal Shelter

Project Name:

$ $ $ $ $ $ $

Total 235,606.07 235,606.07

394

Building Condition Assessment Implementation

Project Number: CIP2310 CIP No: OF-100 Fund Type: 7110

Funding Sources:

Total

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

1,826,826.57

Budget Through FY 24-25 $ 826,826.57 $ 1,000,000.00

Adopted FY 25-26

Location and Size/Quantity: Various City facilities Justification: Program to implement the priority 1 and 2 projects identified in the Building Condition Assessment

Planned Budget Planned Budget Planned Budget Planned Budget FY 26-27 FY 27-28 FY 28-29 FY 29-30 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $ $ $ $ $ $ $ 100,000.00 $ 100,000.00 $ 100,000.00 $ 100,000.00 $

Project Status: Design fall 2025, Construction on hold for funding

Project Description: Category: Ongoing program to implement critical maintenance projects as identified in the 2022 Facility Condition Assessment of 7110 - City Infrastructure (Non-Utility) 62 City-owned facilities

Project Name:

Total 1,226,826.57 1,000,000.00 2,226,826.57

395

Funding Sources:

Total

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

52,873.07

Budget Through FY 24-25 $ 27,873.07 $ 25,000.00

Adopted FY 25-26

Planned Budget FY 27-28

190,000.00 $

Planned Budget FY 26-27 $ 190,000.00

Planned Budget FY 28-29

Project Status: On hold for funding

Location and Size/Quantity: PAC, Community Center, and Goldridge MU Justification: This project repairs or replaces the ADA lifts at the PAC, Community Center MU room and the Gold Ridge MU building

Planned Budget FY 29-30

Project Number: CIP2217 CIP No: PR-131 Fund Type: 7110

Category: 7110 - City Infrastructure (Non-Utility)

ADA Transition Plan - ADA Lifts Repair at PAC, Community Center, Gold Ridge MU

Project Description: Repairs to ADA lifts at the PAC, Community Center MU room and Gold Ridge MU Building

Project Name:

$ $ $ $ $ $ $

Total 217,873.07 25,000.00 242,873.07

396

Funding Sources:

Total

Item Measure M Parks (F4322)

82,000.00

Budget Through FY 24-25 $ 82,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Ongoing program as current funding allows

Location and Size/Quantity: Alicia; Benicia, Honeybee, Golis, and Roberts Lake Parks Justification: Program to replace deteriorated or damaged park benches and shade structures as funding allows

Project Number: CIP2218 CIP No: PR-132 Fund Type: 7110 Category: 7110 - 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 82,000.00

397

Total * for Sonoma County Library Match

Item Funding State Library Grant Sources: *General Fund Infrastructure (F7109) General Fund (F1000) Rohnert Park Foundation (F4410) FIGR Neighborhood Upgrade (F4607) $

1,959,774.32

Budget Through FY 24-25 $ 1,117,409.00 $ 419,029.50 $ 100,000.00 $ 160,000.00 $ 163,335.82 $

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Project Status: In design Summer 2025 and Construction expected Spring 2026

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 Facitility 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.

Project Number: CIP2411 CIP No: OF-103 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Library Building Systems Replacements

Project Description: Replacement of Lighting Control System, Fire Alarm System, 1 rooftop HVAC unit and variable air volume (VAV) devices

Project Name:

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

398

Public Safety Antenna and Radio System Replacement

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

Funding Sources:

Total

1,500,000.00

Budget Through FY 24-25 $ 1,500,000.00

Item General Fund (F1000)

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30

Project Status: Location and Size/Quantity: 5200 Country Club Drive (Station #2), 1401 Middlebrook Way (Magnolia Park) In design Spring 2025 and in construction 2026 Justification: The City's Public Safety Radio system has critically failed and Public Safety had incidents of leaving patrol officers without radio communication. The City Council authorized an emergency resolution to implement the Public Safetey Antenna and Radio System Replacements Project with Reso 2024-051

Project Description: Category: This project is the replacement of the Public Safety radio system, including replacing five Dispatch radio consoles. 7110 - City Infrastructure (Non-Utility) The current consoles have reached the end of their useful life and are no longer supported. The radio antennas are being replaced with microwave dishes located 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.

Project Name:

$ $ $ $ $ $ $

Total 1,500,000.00 1,500,000.00

399

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 2007R Bond Loan Repay (Bond 3)

2,100,000.00

Budget Through FY 24-25 $ 2,100,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Planned Budget FY 29-30 $ $ $ $ $ $ $

Project Status: Location and Size/Quantity: 130 Avram Avenue Design complete spring 2025, construction expected summer 2025 Justification: The City's Building Condition Assessment was completed in 2022 and found that the HVAC units have reached the end of their useful life, the lighting control system has failed 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 programed schedule.

Project Name:

Total 2,100,000.00 2,100,000.00

400

Funding Sources:

Total

Item 2007R Bond Loan Repay (Bond 3)

670,000.00

Budget Through FY 24-25 $ 670,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: In construction summer 2025

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 29-30

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 670,000.00 670,000.00

401

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

25,000.00

Budget Through FY 24-25 $ 25,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: construction expected to occur 2025

Location and Size/Quantity: 6250 State Farm Drive Justification: The paint inside 6250 State Farm Drive is in disrepair.

Planned Budget FY 29-30

Project Number: CIP2505NC CIP No: OF-109 Fund Type: 7111 Category: 7111 - City Infrastructure (Non-Utility)

6250 State Farm Drive Improvements

Project Description: Interior painting

Project Name:

$ $ $ $ $ $ $

Total 25,000.00 25,000.00

402

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

150,000.00

Budget Through FY 24-25 $ 150,000.00

Adopted FY 25-26

Planned Budget FY 26-27

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: construction expected Fall of 2025

Location and Size/Quantity: Rohnert Park Expressway Between the railroad tracks and State Farm Drive Justification: The electrical conduit and outlets have failed.

Planned Budget FY 29-30

Project Number: CIP2507 CIP No: OF-110 Fund Type: 7110 Category: 7110 - City Infrastructure (Non-Utility)

Holiday Lights Replacement

Project Description: Replacement of the electrical conduit and outlets for the holiday lights

Project Name:

$ $ $ $ $ $ $

Total 150,000.00 150,000.00

403

Boys & Girls Club Siding and Roof Replacement

Funding Sources:

Total

Item Rohnert Park Foundation (4609)

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 27-28

200,000.00 $

Planned Budget FY 26-27 $ 200,000.00

Planned Budget FY 28-29

Planned Budget FY 29-30

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

Project Status: Location and Size/Quantity: 7450 Santa Barbara Drive on hold for funding Justification: The roof and siding are in extreme disrepair. In winter of 2024, the roof leaked in multiple locations and a contractor patched the roof to stop the immediate leaks, however the entire roof needs to be replaced. The siding has deteriorated beyond repair.

Project Description: Replacement of the roof and siding at the Boys & Girls Club

Project Name:

$ $ $ $ $ $ $

Total 200,000.00 200,000.00

404

Funding Sources:

Total

Item General Fund Infrastructure (F7109)

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27 $ 200,000.00

200,000.00 $

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: on hold for funding

Location and Size/Quantity: 600 Enterprise Drive Justification: The roof leaks and is currently tarped during rain events.

Planned Budget FY 29-30

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

Corporation Yard Leak Repairs

Project Description: Replacement of flat roof above Public Works Director's office.

Project Name:

$ $ $ $ $ $ $

Total 200,000.00 200,000.00

405

Funding Sources:

Total

Item Rohnert Park Foundation

Budget Through FY 24-25

Adopted FY 25-26

Planned Budget FY 26-27 $ 450,000.00

450,000.00 $

Planned Budget FY 27-28

Planned Budget FY 28-29

Project Status: on hold for funding

Location and Size/Quantity: 600 Enterprise Drive Justification: The roof leaks and is currently tarped during rain events.

Planned Budget FY 29-30

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

Burton Avenue Recreation Center Roof

Project Description: Replacement of flat roof above Public Works Director's office.

Project Name:

$ $ $ $ $ $ $

Total 450,000.00 450,000.00

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406

Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

EXPENDITURES Services & Supplies

Professional Contracts

$ 3,001,039

TOTAL EXPENDITURES General Fund Net Cost

407

2,947,163

100.0%

53,876

100.0%

3,001,039

100.0%

$ 3,001,039

100.0%

Finance Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001305-63120

Equipment, Small Office & Tool

2,000

100.0%

10001305-63145

Internet & Broadband

1,839

100.0%

10001305-65210

Repair & Maintenance

47,896

100.0%

10001305-65222

Supplies-Janitorial Svs

21,000

100.0%

10001305-65310

Utility-Electric

35,602

100.0%

10001305-65320

Utility-Water and Sewer

6,137

100.0%

10001305-66210

Special Dept Expense

3,100

100.0%

TOTAL-Services & Supplies

117,574

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

117,574 117,574

100.0% 100.0%

408

City Hall Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10001405-63120

Equipment, Small Office & Tool

27,000

100.0%

10001405-63145

Internet & Broadband

1,800

100.0%

10001405-63280

Maintenance-Janitorial

21,600

100.0%

10001405-65210

Repair & Maintenance

50,000

100.0%

10001405-65222

Supplies-Janitorial Svs

500

100.0%

10001405-65310

Utility-Electric

38,160

100.0%

10001405-65320

Utility-Water and Sewer

4,360

100.0%

10001405-66210

Special Dept Expense

9,000

100.0%

TOTAL-Services & Supplies

152,420

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

152,420 152,420

100.0% 100.0%

409

Public Safety Police Main Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003205-63120

Equipment, Small Office & Tool

2,000

100.0%

10003205-63145

Internet & Broadband

11,000

100.0%

10003205-63280

Maintenance-Janitorial

70,129

100.0%

10003205-65210

Repair & Maintenance

200,000

100.0%

10003205-65222

Supplies-Janitorial Svs

21,000

100.0%

10003205-65310

Utility-Electric

298,200

100.0%

10003205-65320

Utility-Water and Sewer

5,784

100.0%

10003205-66210

Special Dept Expense

12,474

100.0%

TOTAL-Services & Supplies

620,587

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

620,587 620,587

100.0% 100.0%

410

Public Safety Fire Stations Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10003405-63120

Equipment, Small Office & Tool

2,000

100.0%

10003405-63145

Internet & Broadband

8,000

100.0%

10003405-65210

Repair & Maintenance

120,000

100.0%

10003405-65222

Supplies-Janitorial Svs

10,500

100.0%

10003405-65310

Utility-Electric

49,573

100.0%

10003405-65320

Utility-Water and Sewer

10,922

100.0%

10003405-66210

Special Dept Expense

7,540

100.0%

TOTAL-Services & Supplies

208,535

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

208,535 208,535

100.0% 100.0%

411

Public Works Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004105-63120

Equipment, Small Office & Tool

2,000

100.0%

10004105-63145

Internet & Broadband

400

100.0%

10004105-63280

Maintenance-Janitorial

13,200

100.0%

10004105-65210

Repair & Maintenance

108,147

100.0%

10004105-65222

Supplies-Janitorial Svs

10,500

100.0%

10004105-65310

Utility-Electric

4,650

100.0%

10004105-65320

Utility-Water and Sewer

4,725

100.0%

10004105-66210

Special Dept Expense

4,725

100.0%

TOTAL-Services & Supplies

148,347

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

148,347 148,347

100.0% 100.0%

412

Library Building Maintenance Acct Number

Description

10004405-65210

Repair & Maintenance

FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

5,000

100.0%

TOTAL-Services & Supplies

5,000

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

5,000 5,000

100.0% 100.0%

413

Leased Park Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004505-63120

Equipment, Small Office & Tool

500

100.0%

10004505-63145

Internet & Broadband

720

100.0%

10004505-65210

Repair & Maintenance

10,000

100.0%

10004505-66210

Special Dept Expense

3,240

100.0%

TOTAL-Services & Supplies

14,460

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

14,460 14,460

100.0% 100.0%

414

Public Works Misc Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10004605-63120

Equipment, Small Office & Tool

3,000

100.0%

10004605-63145

Internet & Broadband

5,000

100.0%

10004605-65210

Repair & Maintenance

150,000

100.0%

10004605-65222

Supplies-Janitorial Svs

21,000

100.0%

10004605-65310

Utility-Electric

45,000

100.0%

10004605-65320

Utility-Water and Sewer

13,125

100.0%

10004605-66210

Special Dept Expense

10,000

100.0%

TOTAL-Services & Supplies

247,125

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

247,125 247,125

100.0% 100.0%

415

Animal Services Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005135-63120

Equipment, Small Office & Tool

1,000

100.0%

10005135-63280

Maintenance-Janitorial

17,347

100.0%

10005135-65210

Repair & Maintenance

25,000

100.0%

10005135-65222

Supplies-Janitorial Svs

10,500

100.0%

10005135-65310

Utility-Electric

42,174

100.0%

10005135-65320

Utility-Water and Sewer

10,500

100.0%

10005135-66210

Special Dept Expense

7,875

100.0%

TOTAL-Services & Supplies

114,396

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

114,396 114,396

100.0% 100.0%

416

Performing Arts Center (PAC) Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005205-63145

Internet & Broadband

1,839

100.0%

10005205-65210

Repair & Maintenance

50,000

100.0%

10005205-65222

Supplies-Janitorial Svs

21,000

100.0%

10005205-65310

Utility-Electric

115,020

100.0%

10005205-65320

Utility-Water and Sewer

7,198

100.0%

10005205-66210

Special Dept Expense

7,500

100.0%

TOTAL-Services & Supplies

202,557

100.0%

10005205-64000

53,876

100.0%

TOTAL-Prof Contracts

53,876

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

256,433 256,433

100.0% 100.0%

Contract - Outside Services

417

Community Center Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005305-63120

Equipment, Small Office & Tool

500

100.0%

10005305-63145

Internet & Broadband

3,500

100.0%

10005305-65210

Repair & Maintenance

100,000

100.0%

10005305-65222

Supplies-Janitorial Svs

21,000

100.0%

10005305-65310

Utility-Electric

112,145

100.0%

10005305-65320

Utility-Water and Sewer

16,065

100.0%

10005305-66210

Special Dept Expense

5,000

100.0%

TOTAL-Services & Supplies

258,210

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

258,210 258,210

100.0% 100.0%

418

Senior Center - Hunter Drive Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005405-63120

Equipment, Small Office & Tool

10,000

100.0%

10005405-63145

Internet & Broadband

3,000

100.0%

10005405-63280

Maintenance-Janitorial

50,217

100.0%

10005405-65210

Repair & Maintenance

25,000

100.0%

10005405-65310

Utility-Electric

10,905

100.0%

10005405-65320

Utility-Water and Sewer

4,918

100.0%

10005405-66210

Special Dept Expense

4,000

100.0%

TOTAL-Services & Supplies

108,040

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

108,040 108,040

100.0% 100.0%

419

Sports Center Building Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005505-63120

Equipment, Small Office & Tool

4,000

100.0%

10005505-63145

Internet & Broadband

7,200

100.0%

10005505-63280

Maintenance-Janitorial

34,800

100.0%

10005505-65210

Repair & Maintenance

100,000

100.0%

10005505-65222

Supplies-Janitorial Svs

21,000

100.0%

10005505-65310

Utility-Electric

130,854

100.0%

10005505-65320

Utility-Water and Sewer

13,650

100.0%

10005505-66210

Special Dept Expense

6,000

100.0%

TOTAL-Services & Supplies

317,504

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

317,504 317,504

100.0% 100.0%

420

Aquatics - Pools Buildings Maintenance FY 24-25 Original Budget

FY 23-24 Actual

FY 25-26 Adopted Budget

$ Change

% Change

Acct Number

Description

10005605-63120

Equipment, Small Office & Tool

5,000

100.0%

10005605-63145

Internet & Broadband

2,160

100.0%

10005605-63280

Maintenance-Janitorial

15,000

100.0%

10005605-65210

Repair & Maintenance

140,000

100.0%

10005605-65222

Supplies-Janitorial Svs

21,000

100.0%

10005605-65310

Utility-Electric

100,000

100.0%

10005605-65320

Utility-Water and Sewer

47,250

100.0%

10005605-66210

Special Dept Expense

10,000

100.0%

10005605-66240

Chemicals Aquatic

92,000

100.0%

TOTAL-Services & Supplies

432,410

100.0%

TOTAL Revenues

0.0%

TOTAL Expenditures General Fund Net Cost

432,410 432,410

100.0% 100.0%

421

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422

Authorized Position Summary by Department Department Administration Finance Human Resources Development Services Public Safety Information Systems Public Works Community Services Total Positions

Adopted Budget 2024-2025

Amended Budget 2024-2025

9.00 17.00 7.00 23.00 104.00 4.00 62.00 15.00 241.00

Budget Changes Add/(Delete)

9.00 17.00 7.00 23.00 106.00 4.00 62.00 15.00 243.00

Net Personnel Change to Amended Budget

0.00 0.00 0.00 0.00 2.00 0.00 1.00 0.00 3.00

Adopted Budget 2025-2026 9.00 17.00 7.00 23.00 108.00 4.00 63.00 15.00 246.00 3.00

Detailed position classification and salary ranges may be found on the City's website at: http://www.rpcity.org/city_hall/departments/human_resources

423

Authorized Positions by Department Department/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

ADMINISTRATION City Manager Assistant City Manager City Clerk Administrative Assistant 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

1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 9.00

FINANCE Finance Director Accountant Accounting Assistant Accounting Supervisor Accounting Technician l/ll ERP Business Analyst Finance Manager Purchasing Agent Senior Accountant Senior Accounting Technician Senior Analyst Total

1.00 2.00 1.00 2.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 17.00

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 2.00 1.00 2.00 5.00 1.00 1.00 1.00 1.00 1.00 1.00 17.00

HUMAN RESOURCES Human Resources Director Accounting Technician l/ll HR Technician Senior Accounting Technician Senior Human Resources Analyst Total

1.00 1.00 3.00 1.00 1.00 7.00

0.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 3.00 1.00 1.00 7.00

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

1.00 2.00 1.00 4.00

424

Authorized Positions by Department Department/Position PUBLIC SAFETY Director of Public Safety Administrative Assistant Civilian Fire Marshal Communications Supervisor Community Engagement Coordinator Community Services Officer Crime Analyst Deputy Chief Fire Inspector Fire Permit Technician Lieutenant Management Analyst I Property Technician Property and Records Supervisor Public Safety Dispatcher Public Safety Officer Public Safety Records Clerk Sergeant Support Services Manager Total

Adopted Budget FY 24/25

1.00 2.00 1.00 2.00 1.00 3.00 1.00 2.00 1.00 0.00 5.00 1.00 2.00 1.00 10.00 54.00 4.00 12.00 1.00 104.00

425

Amended Budget FY 24/25

1.00 2.00 1.00 2.00 1.00 3.00 1.00 2.00 1.00 0.00 5.00 1.00 2.00 1.00 10.00 56.00 4.00 12.00 1.00 106.00

Budget Changes Add/(Delete)

0.00 (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 2.00 0.00 0.00 0.00 2.00

Adopted Budget FY 25/26

1.00 1.00 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

Authorized Positions by Department Department/Position DEVELOPMENT SERVICES Director of Development Services Administrative Assistant Assistant Planner Building Division Manager/Building Official Building Inspector Building Permit Technician Code Compliance Officer Code Compliance Program Manager Community Development Technician Deputy City Engineer Engineering Tech I/II GIS Technician I/II Homeless Services Coordinator Housing Manager Management Analyst Office Assistant Planning Manager Senior Building Inspector Senior GIS Analyst Senior Planner Senior Public Works Inspector Total

Adopted Budget FY 24/25

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

426

Amended Budget FY 24/25

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

Budget Changes Add/(Delete)

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

Adopted Budget FY 25/26

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

Authorized Positions by Department Department/Position PUBLIC WORKS Director of Public Works Administrative Assistant Arborist Associate Engineer Capital Improvement Plan Program Manager Collection System Operator Collection System Supervisor Cross Connection Coordinator Custodian Environmental and Sustainability Manager Environmental Coordinator Facilities Maintenance Supervisor Facilities Maintenance Worker Fleet Mechanic Fleet Services Supervisor Instrumentation Tech 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 Public Works Operations Manager Gen Svs Public Works Operations Manager Utilities Senior Analyst - Public Works Senior Engineer Streets Maintenance Supervisor Streets Maintenance Worker Streets/Facilities Maintenance Supervisor Utility Services Representative Utility Maintenance Mechanic Water Distribution Operator Water Distribution Supervisor Water System Operator Water System Supervisor Total

Adopted Budget FY 24/25

1.00 2.00 1.00 1.00 1.00 4.00 1.00 0.00 2.00 1.00 1.00 0.00 4.00 1.00 1.00 1.00 1.00 6.00 2.00 1.00 1.00 3.00 2.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 6.00 1.00 2.00 1.00 4.00 1.00 2.00 1.00 62.00

427

Amended Budget FY 24/25

1.00 2.00 1.00 1.00 1.00 4.00 1.00 0.00 2.00 1.00 1.00 1.00 3.00 1.00 1.00 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 1.00 1.00 6.00 0.00 2.00 1.00 4.00 1.00 2.00 1.00 62.00

Budget Changes Add/(Delete)

0.00 1.00 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 0.00 0.00 0.00 0.00 0.00 (1.00) 0.00 0.00 0.00 0.00 1.00

Adopted Budget FY 25/26

1.00 3.00 1.00 1.00 1.00 4.00 1.00 1.00 2.00 1.00 1.00 1.00 3.00 1.00 1.00 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 1.00 1.00 6.00 0.00 2.00 0.00 4.00 1.00 2.00 1.00 63.00

Authorized Positions by Department Adopted Budget FY 24/25

Department/Position COMMUNITY SERVICES Director of Community Services Administrative Assistant 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 GRAND TOTAL

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

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

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

241.00

243.00

3.00

246.00

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.

428

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

10001020 (City Manager) Administrative Assistant II Assistant City Manager City Manager Management Analyst I/II Senior Analyst Total

1.00 1.00 1.00 1.00 2.00 6.00

0.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 1.00 0.00 1.00 4.00

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

0.00 0.00

1.00 1.00

10001045 (Communications) Management Analyst II Total

0.00 0.00

1.00 1.00

10001300 (Finance) Accountant Accounting Assistant Accounting Supervisor Accounting Technician I Accounting Technician II ERP Business Analyst Finance Director Finance Manager Purchasing Agent Senior Accountant Senior Accounting Tech Senior Analyst Total

2.00 1.00 2.00 2.00 3.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 16.00

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

1.60 0.10 1.70 0.10 3.10 1.00 1.00 1.00 1.00 0.80 0.10 1.00 12.50

10001700 (Human Resources) HR Director Senior HR Analyst HR 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

429

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

10001710 (Payroll) Accounting Tech II ERP System Analyst Senior Accounting Tech Total

1.00 1.00 1.00 3.00

0.00 0.00 0.00 0.00

1.00 0.00 1.00 2.00

10002000 (Dev Services) Administrative Assistant II Assistant Planner Building Div Mgr Building Inspector I Building Permit Tech I Building Permit Tech II Code Complnce Ofcr II Community Dev Tech Deputy City Engineer Director of Dev Svcs Engineering Tech II GIS Technician II Homeless Svcs Coord Housing Manager Management Analyst I Office Assistant Planning Manager Senior Blding Inspector Senior GIS Analyst Senior Planner Senior PW Inspector Total

1.00 1.00 1.00 1.00 1.00 1.00 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 22.00

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 2.00 1.00 1.00 0.80 0.98 0.50 0.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 20.28

10002250 (Dev Srvcs Homeless) Homeless Svcs Coord Total

0.00 0.00

1.00 1.00

10003110 (PS Support Services) Administrative Assistant II Community Svcs Ofcr Fire Permit Tech II Management Analyst I Property and Records Sup Property Technician PS Records Clerk Support Services Mgr Total

2.00 2.00 0.00 1.00 1.00 2.00 4.00 1.00 13.00

(1.00) 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00

1.00 1.00 1.00 1.00 1.00 2.00 3.50 1.00 11.50

430

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

10003120 (PS Communications) PS Communications Sup PS Dispatcher I/II Total

2.00 10.00 12.00

0.00 0.00 0.00

2.00 10.00 12.00

10003200 (Police) Commun Engag Coord Director of Public Safety PS Deputy Chief PS Lieutenant PS Sergeant Public Safety Officer Total

1.00 0.50 1.00 3.50 9.00 35.50 50.50

0.00 0.00 0.00 0.00 0.00 0.00 0.00

1.00 0.50 1.00 3.50 8.28 34.50 48.78

10003400 (Fire) Civilian Fire Marshal Director of Public Safety Fire Inspector Fire Lieutenant Fire Public Safety Ofcr Fire Sergeant PS 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

1.00 0.50 1.00 1.50 12.50 3.00 1.00 20.50

10004000 (Public Works) Administrative Assistant I Administrative Assistant II Associate Engineer CIP Program Manager Custodian Director of Public Works Environmental Coordinator Facilities Maintenance Supervisor Facilities Maintenance Worker Irrigation Maintenance Tech Landscape Maintenance Worker Management Analyst Project Coordinator Project Manager PW Inspector I PW Ops Manager - GS Senior Engineer Senior PW Analyst Streets Maintenance Supervisor Env and Sustain Manager Total

0.00 1.00 1.00 1.00 2.00 1.00 1.00 1.00 3.00 1.00 2.00 1.00 2.00 0.00 1.00 1.00 1.00 1.00 1.00 1.00 23.00

1.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.10 0.33 0.00 0.00 0.00 0.20 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.50 0.90 0.15 0.00 0.10 0.00 0.00 3.28

431

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

10004100 (Building Maint) Administrative Assistant II Custodian Facilities MW I/II Facilities MW III Facilities MW Supervisor Instrumentation Technician PW Ops Manager - GS Total

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.33 1.80 2.00 1.00 1.00 0.25 0.30 6.68

10004110 (Parks) Irrigation Maint Tech Total

0.00 0.00

0.95 0.95

10004120 (Streets) Administrative Assistant II Landscape Maintenance Worker Streets MW I/II Streets MW III Streets Maintenance Sup Total

0.00 0.00 0.00 0.00 0.00 0.00

0.34 1.00 5.00 1.00 1.00 8.34

10004260 (PW Sustainability) Env and Sustain Manager Total

0.00 0.00

1.00 1.00

10005000 (Community Svcs Admin) Director of Comm Svcs Recreation Manager Administrative Assistant I Management Analyst I CS Supervisor CS Program Coord Member Svcs Spec Total

1.00 1.00 1.00 1.00 2.00 2.00 1.00 9.00

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

10005100 (Program and Events) Director of Comm Svcs Recreation Manager Administrative Assistant I Management Analyst I CS Supervisor CS Program Coord Total

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

432

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

10005130 (Animal Services) Animal Shelter Sup Animal Shelter Coord Animal Health Tech Director of Comm Svcs Management Analyst I Total

1.00 1.00 1.00 0.00 0.00 3.00

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 Comm Svcs Management Analyst I PAC Manager Technical Director Theater Svcs Coord Total

0.00 0.00 1.00 1.00 1.00 3.00

0.00 0.00 0.00 0.00 0.00 0.00

0.28 0.28 1.00 1.00 1.00 3.56

10005300 (Community Centers) Director of Comm Svcs Recreation Manager Administrative Assistant I Management Analyst I CS Program Coord Total

0.00 0.00 0.00 0.00 0.00 0.00

0.05 0.10 0.21 0.05 0.21 0.62

10005400 (Senior Center) Director of Comm Svcs Recreation Manager Management Analyst I CS Supervisor Total

0.00 0.00 0.00 0.00 0.00

0.02 0.04 0.02 0.08 0.16

10005500 (Sports Center) Director of Comm Svcs Recreation Manager Management Analyst I Member Svcs Spec Total

0.00 0.00 0.00 0.00 0.00

0.08 0.16 0.08 0.66 0.98

10005600 (Aquatics) Director of Comm Svcs Recreation Manager Management Analyst I Total

0.00 0.00 0.00 0.00

0.11 0.21 0.11 0.43

433

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

21101050 (Information Tech ISF) IS Operations Manager Info Systems Analyst Info Systems Tech II Total

1.00 2.00 1.00 4.00

0.00 0.00 0.00 0.00

1.00 2.00 1.00 4.00

24404130 (Fleet Services ISF) Administrative Assistant II Fleet Mechanic Fleet Services Supervisor Management Analyst II PW Ops Manager - Util Total

0.00 1.00 1.00 0.00 0.00 2.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 1.00 1.00 0.10 0.20 2.30

34204710 (Sewer Utility Fund) Accountant Accounting Assistant Accounting Supervisor Accounting Tech I Accounting Tech II Administrative Assistant I Administrative Assistant II CIP Program Manager Collection System Op I/II Collection System Sup Cross Connection Coord Custodian Director of Dev Svcs Director of Public Works Engineering Tech II Environmental Coord GIS Technician II Instrumentation Tech Management Analyst II Project Manager Purchasing Agent PW Inspector I PW Ops Manager - Util Senior Accountant Senior Accounting Tech Senior Engineer Senior PW Analyst Utilities Services Rep Utility Maintenance Mechanic Total

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4.00 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 0.00 0.00 0.00 0.00 1.00 1.00 8.00

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 0.00 0.00 0.00 0.00

0.20 0.45 0.15 0.45 0.45 0.20 0.35 0.50 4.00 1.00 0.40 0.10 0.05 0.20 0.01 0.25 0.25 0.25 0.35 0.50 0.00 0.05 0.30 0.10 0.45 0.50 0.20 1.00 0.00 12.71

434

Authorized Positions by Budget Unit Funding Source/Position 34304720 (Water Utility Fund) Accountant Accounting Assistant Accounting Supervisor Accounting Tech I Accounting Tech II Administrative Assistant I Administrative Assistant II CIP Program Manager Cross Connection Coord Custodian Director of Dev Services Director of Public Works Engineering Tech II Environmental Coord GIS Technician II Instrumentation Tech Maintenance Worker II Management Analyst II Project Manager Purchasing Agent PW Inspector I PW Ops Manager - Util Senior Accountant Senior Accounting Tech Senior Engineer Senior PW Analyst Utilities Services Rep Utility Maintenance Mechanic Water Distribution Op I/II Water Distribution Op III Water Distribution Sup Water System Op III Water System Sup Total

Adopted Budget FY 24/25

Amended Budget FY 24/25

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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 1.00 3.00 1.00 2.00 1.00 13.00

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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

435

Budget Changes Add/(Delete)

0.20 0.45 0.15 0.45 0.45 0.30 0.35 0.50 0.30 0.10 0.15 0.20 0.01 0.25 0.25 0.50 1.00 0.35 0.50 0.00 0.05 0.30 0.10 0.45 0.50 0.30 1.00 0.00 2.00 2.00 1.00 2.00 1.00 17.16

Adopted Budget FY 25/26

0.20 0.45 0.15 0.45 0.45 0.30 0.35 0.50 0.30 0.10 0.15 0.20 0.01 0.25 0.25 0.50 1.00 0.35 0.50 0.00 0.05 0.30 0.10 0.45 0.50 0.30 1.00 0.00 2.00 2.00 1.00 2.00 1.00 17.16

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

34404730 (RecWaterUt) Administrative Assistant I Administrative Assistant II Cross Connection Coord Director of Pub Works Environmental Coord Irrigation Maint Tech Management Analyst II PW Ops Manager - Util Senior PW Analyst Utility Maintenance Mechanic Total

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.10 0.30 0.30 0.05 0.30 0.05 0.20 0.20 0.10 0.00 1.60

43153200 (AVA) Community Services Ofcr Total

0.00 0.00

1.00 1.00

43224200 (Measure M Parks) Landscape MW Total

0.00 0.00

0.80 0.80

43225300 (Measure M Parks) CS Program Coord CS Supervisor Total

0.00 0.00 0.00

0.50 1.00 1.50

43243400 (Measure H) Public Safety Officer Total

0.00 0.00

2.00 2.00

4.00 4.00

44204120 (Gas Tax) Associate Engineer Total

0.00 0.00

0.50 0.50

436

Authorized Positions by Budget Unit Funding Source/Position

Adopted Budget FY 24/25

Amended Budget FY 24/25

Budget Changes Add/(Delete)

Adopted Budget FY 25/26

46006000 (Casino MOU Pub Svcs) Administrative Assistant I Arborist Associate Engineer Code Compliance Program Manager Community Services Officer Crime Analyst Director of Public Works Environmental Coord Fire Public Safety Officer Landscape Maint Worker Maintenance Worker I Parks Maint Sup Parks MW I /II/III Project Manager PS Records Clerk Public Safety Officer Public Safety Sergeant PW Ops Manager - GS Senior PW Analyst Streets MW I Streets MW II Streets MW III Total

0.00 1.00 0.00 1.00 1.00 1.00 0.00 0.00 0.00 4.00 1.00 1.00 3.00 0.00 0.00 6.00 0.00 0.00 0.00 1.00 4.00 1.00 25.00

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

0.30 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 0.50 4.50 0.72 0.50 0.30 0.00 0.00 0.00 23.07

46556000 (JEPA Wilfred Maint) Landscape MW PW Ops Manager - GS Total

0.00 0.00 0.00

1.00 0.05 1.05

241.00

2.00

246.00

GRAND TOTAL

437

THIS PAGE INTENTIONALLY LEFT BLANK

RESOLUTION

A RESOLUTION

NO. 2025- 035

OF THE CITY COUNCIL

ADOPTING

OF THE CITY OF ROHNERT

AN APPROPRIATIONS

PARK

LIMIT FOR THE

CITY OF ROHNERT PARK FOR THE 2025- 26 FISCAL YEAR PURSUANT

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 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 November

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 2025- 26 fiscal year has been calculated to be $ 75, 204, 937 using such revisions and recalculations; and, WHEREAS,

Article

provides that documentation

XIII

B' s

implementing legislation,

Gov' t Code §§

used in the determination 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 on the City' s website, Public Notices and Ordinances,

starting

May

16, 2025.

Physical copies of the public notice was also

available at the City Clerk' s office and were posted at the following locations in the City: 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; and the Lobby of Senior Center, 6800 Hunter Dr A; as well as the Sonoma County Library. 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 32, 036, 765 and the appropriations limit is $ 75, 204, 937 for fiscal year 2025- 26. The City' s methodology

to calculate the appropriations

limitation, consistent with the requirements

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

determine

the

City' s appropriation limit.

438

DULY AND REGULARLY ADOPTED this 10th day of June, 2025. CITY 0

ERT PARK

ir, A70,APPt

Ge r. rd 315 ,

ATTEST:

yor

Sylvia Lopez Cuevas, City Clerk

EDASTOFORM:

elle

Attachments:

ADAMS:

Keny , City Attorney

Exhibit A

ELWARD: AYES: ( ),

RODRIGUEZ: OES: (

SANBORN: ABSE

Resolution

T: (

2025- 065

Page 2 of 2

439

)

ABSTAIN

GIUDICE:

4R,)

Exhibit A

CITY OF ROHNERT PARK Article XIIIB Appropriations Limit (GANN) Calculation Fiscal Year 2025- 26

FY 2024- 25 Appropriations Limit, as Adopted

70,694,620$

Adjustment Factors: Price Factor ( Population (

1.0644

0.9994

Total Adjustment Factors (

1.0638

Total Adjustments

4,510,317

FY 2025- 26 Appropriations Limit (Rounded)

75,204,937$

Appropriations Subject To Limitation Fiscal Year 2025-26 Proceeds of Taxes

32,036,765$

User Fees and Charges in Excess of Costs

Appropriations Subject to Limit

32,036,765$

FY 2025- 26 Appropriations Limit

75,204,937$

Less Appropriations Subject to the Limit

32,036,765

Under/( Over) Appropriations Limit

43,168,172$

1) The price factor ma y 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.

440

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 2025- 26 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 2025- 26 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 2025- 26 is calculated to be $75,204,937. 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 16, 2025

441

442

443

444

RESOLUTION

NO. 2025- 040

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK ADOPTING THE FIVE- YEAR CAPITAL IMPROVEMENTS FOR FISCAL YEARS 2025- 26 THROUGH

PROGRAM( CIP)

2029- 30 AND

INCLUDING FISCAL YEAR 2025- 26 CIP PROJECTS AS INCLUDED IN THE CITY BUDGET FOR FISCAL YEAR 2025- 26

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 2025- 26 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 2025- 26 through 2029- 30 and found it consistent with the Rohnert Park General Plan; and,

WHEREAS, on June 10, 2025, the City Council has extensively considered the FiveYear Capital Improvement Program for Fiscal Years 2025- 26 through 2029- 30, as incorporated

in the City Budget for Fiscal Year 2025- 26. 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 202526, attached hereto as Exhibit A to Resolution 2025- 039, are hereby approved and adopted as the capital improvement projects for FY 2025- 26. Section 3. The Finance Director or Designee

is authorized

to appropriate

funds for

projects in the approved CIP for Fiscal Years 2025- 26, 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

DULY

to the same for and on behalf of the

AND REGULARLY

this

10th

CITY

ADOPTED

Rohnert Park.

City • 7/ay

e 2025.

PARK

er. •

445

Giudice

Ill ayor

ATTEST:

Sth-ra-boTTFzi

uevas,

14.

i•Allb i

V a

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Resolution

2025- 040

Page 2 of 2

446

GUIDICE:

RESOLUTION

NO. 2025- 001

A RESOLUTION OF THE CITY OF ROHNERT PARK FOUNDATION APPROVING AND ADOPTING THE OPERATING BUDGET FOR THE CITY OF ROHNERT PARK FOUNDATION

FOR FISCAL YEAR 2025- 26

WHEREAS; the Executive Director has heretofore prepared and submitted to the City of Rohnert Park Foundation Board a proposed budget for the City of Rohnert Park Foundation for the Fiscal Year 2025- 26; and,

WHEREAS, on April 16, 2025, at its scheduled Foundation Board Meeting, the Foundation Board of Directors discussed the operating budget submitted by the Executive Director; and,

WHEREAS, on June 10, 2025, at a regular meeting of the Foundation Board, the City of Rohnert Park Foundation Board of Directors considered the budget submitted by the Executive Director.

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the City of Rohnert Park Foundation 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. A. Changes directed by the Board during the review of the budget. Section 2. B. Allow spending to exceed an individual line item up to the amount of the overall budget;

Section 3. The City of Rohnert Park Foundation Proposed Budget for Fiscal Year 2025-

26, as outlined in the Budget for FY 2025- 26 is hereby approved, and adopted as the budget for the City of Rohnert Park Foundation for Fiscal Year 2025- 26.

BE IT FURTHER RESOLVED that the Executive Director is hereby authorized and directed to execute documents pertaining to same for and on behalf of the City of Rohnert Park Foundation.

BE IT FURTHER RESOLVED that the Foundation Treasurer is hereby authorized and directed to make any administrative changes to the budget to carry forward any planned expenditures Foundation

from FY 2024- 25 that have been delayed or not have not been reflected in the Budget.

DULY

AND REGULARLY ADOPTED

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Attachments: Exhibit A

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Resolution

SANDBORN:

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2025- 001

Page 2 of 2

448

ABSTAIN:

GUIDICE:

CITY OF ROHNERT PARK

CITY COUNCIL POLICY EXHIBIT A SUBJECT/ TITLE:

POLICY NO:

FISCAL POLICY:

2.01.013

APPROVED BY:

APPROVAL DATE:

2021-101 RESO NO:_________________ 09/14/2021

RESERVE POLICY AND THE USE OF GENERAL FUND SURPLUS

MINUTE ORDER

TABLE OF CONTENTS TABLE OF CONTENTS ............................................................................................................................... PURPOSE ......................................................................................................................................... BACKGROUND ................................................................................................................................. PROVISIONS ..................................................................................................................................... APPENDIX ........................................................................................................................................

1 1 1 3 4

PURPOSE The City of Rohnert Park established a number of assigned reserves enabling carryover of funds from year-to-year to help meet long-term financial goals. The below policy updates the established criteria for use and allocation of these reserves to ensure consistency in fund allocation and longtime financial sustainability. The City at times realizes an operating General Fund surplus at fiscal year-end, due to cost-cutting measures, revenue in excess of projections, and operational modifications. This policy updates the assignment of these surplus funds for additional clarity and use.

BACKGROUND The City has General Fund assigned reserves and Internal Service Funds that share similar naming conventions, but are created for different purposes. The City’s Internal Service Funds account for activities that provide services to other City departments, generally on a cost-reimbursement basis. These include the Information Technology ( IT) Fund, Technology Replacement Fund, Vehicle Replacement, Fleet Management Fund, Fleet Capital & Maintenance Reserve Fund, and the Infrastructure Fund. Besides these funds, the City also maintains assigned reserves in the General Fund for Contingency, Operations, City Facilities, IT, Fleet, and Infrastructure. Unlike the Internal Services Funds, the assigned reserves act as set-aside reserves in the General Fund to accumulate resources for unforeseen operating conditions or ongoing and future capital expenditures. These include deferred maintenance, streets and landscaping, vehicles, and complex facility projects, which are not part of the City' s recurring operations and expenditures. The City maintains the following assigned reserves: 1. General Fund Operating Reserve: Set-aside reserve to support city operations during reduction in expected or budgeted revenues and unexpected cash shortages, expense or losses. The City’s

449

CITY OF ROHNERT PARK

CITY COUNCIL POLICY EXHIBIT A

SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

FISCAL POLICY:

2.01.013

□ RESO NO: 2021-101 □ MINUTE ORDER

RESERVE POLICY AND THE USE OF GENERAL FUND SURPLUS

3. 4. 5.

6. 7.

APPROVAL DATE: 09/14/2021

minimum target level for the General Fund (GF) operating reserve is set at 17% 1 of annual original adopted General Fund budget for the fiscal year when General Fund reserves are assigned. For example, General Fund reserve assignments made in FY21-22 for year-ending FY20-21 will be 17% of the adopted General Fund budget for FY21-22. Operating reserves in excess of the minimum target level may be used for any general fund purpose including capital projects. Contingency Reserve: Set-aside reserve to provide capital in the event of a local disaster or unanticipated fiscal crisis. The City's minimum target level for the Contingency reserve is 5% of annual original adopted General Fund budget for the fiscal year when General Fund reserves are assigned. Refer to above example for assignment of contingency reserves. City Facilities: Set-aside reserve for capital and maintenance needs of existing or new City facilities. Vehicle Replacement Reserve: Reserve for replacement costs of vehicles and equipment in service. Self-Insured Losses Reserve: Reserve to cover insurance losses not covered by the annual premiums or those that are within self-insured retention limits. The City's current minimum target level for the Self-Insured Losses reserve is 50% of the total annual insurance premiums for liability, property, employment practices, and auto insurance programs. Infrastructure Reserve: Reserve to accumulate resources for ongoing or future capital expenditures including capital projects, purchase of new vehicles, and technology projects that follow the City's asset policy. Retirement Reserve: Set-aside reserve to contribute towards the advance payment of the City's unfunded accrued pension liability or to contribute to the City's Section 115 Trust.

Assigned reserves may be accessed for purposes other than those for which they were established only under extraordinary circumstances, which include: Costs related to natural or human-made disasters; Costs associated with major and extended economic downturns; Needs resulting from significant reductions in State budget allocations; and Significant unexpected and unbudgeted operational costs that cannot be met with current General Fund allocations. Current policy dictates that City Manager or designee will first evaluate the City's financial condition and circumstances indicating a possible need to access assigned reserves for purposes other than those established, and make a recommendation to City Council. A four-fifths affirmative vote by City Council is then required prior to use of an assigned reserve for any purpose other than those for which they were established.

1 Government Finance Officers Association recommends, at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than two months (16.67%) of regular general fund operating revenues or regular general fund operating expenditure.

450

CITY OF ROHNERT PARK

CITY COUNCIL POLICY EXHIBIT A SUBJECT/ TITLE:

POLICY NO:

FISCAL POLICY:

2.01.013

APPROVAL DATE:

2021-101 RESO NO:_________________

RESERVE POLICY AND THE USE OF GENERAL FUND SURPLUS

APPROVED BY:

09/14/2021

MINUTE ORDER

PROVISIONS

This section outlines provisions for the creation, use, appropriation, investment, and assignment of general fund assigned reserves. 1. Creation of reserves: Assigned reserve accounts may be established for either governmental or enterprise capital purposes; however, the purpose must be stated when the reserve is created. New restricted reserves accounts must originate through a City Council- adopted resolution or ordinance. 2. Appropriation and Use of reserves: General Fund assigned reserves may either be appropriated for expenditures in the General Fund, or transferred to Internal Service Funds ( ISFs) through an approving Council resolution. If no appropriations or transfers have been made to assigned reserves in a fiscal year, the reserves will be carried over to the next fiscal year. Portions of assigned reserves, other than those for Operations and Contingency, shall be generally transferred to the respective ISFs such as those for IT, Technology Replacement, Vehicle replacement, Fleet Capital & Maintenance Reserve, and Infrastructure Funds , to be appropriated and spent in future years. ISFs may also be funded through appropriations from any other fund, when consistent with limitations imposed by this and other applicable governmental fiscal policies and procedures, and the City's Municipal Code. 3. Investment of reserves: The cash balance in assigned reserves will be deposited or invested as consistent with the City' s Municipal Code, Investment Policy, and other applicable governmental fiscal policies and procedures. 4. Assignment of reserves: General Fund surplus at the close of any fiscal year shall be assigned as follows: a. During the preparation of the Comprehensive Annual Financial Statements after fiscal yearend close, preliminary General Fund balance that is not non-spendable, restricted, committed or already assigned will be assigned to the reserves described in the following order: a. First, to the Operating Reserve to bring it to the minimum target level. b. Second, any remaining surplus shall be assigned to the contingency reserve to bring it to the minimum target level. c. Third, any remaining surplus arising from gains from the sale of city property shall be assigned to City Facilities Reserve, unless the City Council directs otherwise. d. Fourth, any remaining surplus shall be assigned as indicated below: i. 50% to Retirement Reserve

451

CITY OF ROHNERT PARK

CITY COUNCIL POLICY EXHIBIT A SUBJECT/ TITLE:

POLICY NO:

FISCAL POLICY:

2.01.013

RESERVE POLICY AND THE USE OF GENERAL FUND SURPLUS

APPROVED BY:

APPROVAL DATE:

2021-101 RESO NO:_________________ 09/14/2021 MINUTE ORDER

ii. 50% to Infrastructure Reserve Notwithstanding the provisions of part 4a: i. The City shall periodically review minimum target reserve levels and percentages of General Fund surplus to be assigned in light of changing conditions. ii. During budget preparation, staff shall determine and propose budgets for prudent levels of assigned reserve transfers to Internal Service Funds, including but not limited to Infrastructure, Vehicle Replacement, Technology Replacement, and City Facilities.

APPENDIX None REVISION HISTORY: FISCAL POLICY: USE OF RESTRICTED RESERVES – RESO 2011- 56 … EFFECTIVE 6.21.2011

452

RESOLUTION A RESOLUTION APPROVING

NO. 2021- 101

OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK

AND ADOPTING

THE AMENDED

FINANCIAL

RESERVES

POLICY

WHEREAS, the City Council of the City of Rohnert Park has determined it is in the public interest to establish policies regarding guiding use of Reserve accounts and apply any significant operational ( General Fund) surpluses to operations and contingency reserve fund accounts; and WHEREAS, adequate financial reserves are necessary for continued stability such as cash flow variations, economic downturns, and loss of revenues, and is one of the major components

that bond rating agencies study in determining the creditworthiness of the City government; WHEREAS, on June 28, 2011, the council adopted a ` Restricted Reserves Fund' policy through Resolution

2011- 56; and

WHEREAS, the City' s existing reserve policy warrants revisions to clearly define the various reserves, clarify their use, and assignment of general fund surplus; and WHEREAS,

the revised policy helps define the City' s various assigned general fund

reserves in use; revises minimum target levels of operating reserve; provides clearer guidelines on their creation and appropriation, and revises assignment of general fund surplus, supporting long term planning and enhancing transparency; WHEREAS,

August

approving recommendations

24, 2021,

the council held a public hearing, discussing and

to the proposed reserves policy; and

NOW, THEREFORE, BE IT RESOLVED, by the Council of the City of Rohnert Park

that the amended Reserves Policy, is hereby approved and adopted as set forth in Exhibit A; and DULY

AND REGULARLY

ADOPTED

14th d.

this

CITY

Sep - mber 2021. '

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G rard CIRITice

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ATTEST:

Elizabeth Machado, Acting City Clerk Attachment: Exhibit A: Reserve Policy and Use of General Fund Surplus

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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. Ill.

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:

455

"... 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.

456

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

457

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. 458

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:

• • • • 2.

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.

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 459

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:

• 4.

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%.

BANKER'S ACCEPTANCES, provided that:

•

• • • 6.

The maximum maturity is five (5) years.

FEDERAL AGENCIES or United States Government-Sponsored Enterprise obligations,

•

They are issued by institutions which have short-term debt obligations rated "A l" 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.

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. 460

(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. • • • • 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:

• •

• • • 8.

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.

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.

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.

461

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

462

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

(OLLATERALIZED 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.

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:

463

464

•

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

466

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.

467

•

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: 468

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.

469

470

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.

471

MAKE WHOLE CALL A type of call provision on a bond that allows the issuer to pay off the remaininghttp: 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 ww of the call. With this type of call, an investor is compensated, or "made whole." w.in MARGIN. The difference between the market value of a security and the loan a broker makes usingvest that security as collateral. ope MARKET RISK. The risk that the value of securities will fluctuate with changes in overall market conditions dia. or interest rates. com 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. term MEDIUM TERM NOTES. Unsecured, investment-grade senior debt securities of major corporations which are s/m/ sold in relatively small amounts on either a continuous or an intermittent basis. MTNs are highly mak flexible debt instruments that can be structured to respond to market opportunities or to investor epreferences. whol MODIFIED DURATION. The percent change in price for a 100-basis point change in yields. Modified duration ecall is the best single measure of a portfolio's or security's exposure to market risk. .asp 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."

472

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 1Sc3-1. 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 T bills 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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RESOLUTION NO. 2021-144 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK APPROVING AN UPDATED INVESTMENT POLICY WHEREAS, The Finance Department has completed a review of the investment policy for the City of Rohnert Park ("City") incorporated in Resolution No. 2006-105 entitled Investment Policy for Idle Funds; and WHEREAS, the City's investment policy needs to be updated to include most recent California Government Code updates, expand the use of applicable assets classes, include additional best practices, and that staff recommends an update to the existing policy thereto; and WHEREAS, the proposed investment policy supersedes the policy adopted on April 25, 2006, under resolution No. 2006-105 of the Council of the City of Rohnert Park; and NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Rohnert Park hereby approves the adoption of the updated Investment Policy, attached as Exhibit A; which is incorporated herein by this reference, is effective immediately as of the date and time of adoption of this resolution; and DULY AND REGULARLY ADOPTED this 14th day of December, 2021.

ATTEST:

~c~~ ) Elizabeth Machado, Deputy City Clerk

Attachments: Exhibit A: Investment Policy

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474

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

DEBT MANAGEMENT POLICY

2.01.011

181 RESO NO: 2017-084

6/27/2017

□ MINUTE ORDER 1.

PURPOSE

The City of Rohnert Park desires to comply with Government Code Section 88SS(i), effective on January 1, 2017.

FINDINGS

This Debt Policy is intended to comply with Government Code Section 88SS(i), effective on January 1, 2017, and shall govern all debt undertaken by the City. This policy is also the Debt Policy of affiliated city entities (successor agencies, financing corporations, joint powers authorities, CFDs). The City hereby recognizes that a fiscally prudent debt policy is required in order to: •

Maintain the City's sound financial position.

•

Ensure the City has the flexibility to respond to changes in future service priorities, revenue levels, and operating expenses.

•

Protect the City's credit-worthiness.

•

Ensure that all debt is structured in order to protect both current and future taxpayers, ratepayers and constituents of the City.

•

Ensure that the City's debt is consistent with the City's planning goals and objectives and capital improvement program and/or budget, as applicable.

The City Council may waive any provisions hereof in connection with individual financing without an amendment hereto, upon a finding that such waiver is in the City's best interests.

475

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

DEBT MANAGEMENT POLICY

2.01.011

181 RESO NO: 2017-084

6/27/2017

0 MINUTE ORDER

POLICIES

A. Purposes for Which Debt May Be Issued

(i) Long-Term Debt. Long-term debt may be issued to finance or refinance the construction, acquisition, and rehabilitation of capital improvements and facilities, equipment and land to be owned and operated by the City. (a) Long-Term debt financings are appropriate when the following conditions exist: • When the project to be financed is necessary to provide basic services. • When the project to be financed will provide benefit to constituents over multiple years. • When total debt does not constitute an unreasonable burden to the City and its taxpayers and/or ratepayers, as applicable. • When the debt is used to refinance outstanding debt in order to produce debt service savings or to realize the benefits of a debt restructuring. (b) Long-term debt financings will not generally be considered appropriate for current operating expenses and routine maintenance expenses. (c) The City may use long-term debt financings subject to the following conditions: • The project to be financed must be approved by the City Council. • The weighted average maturity of the debt (or the portion of the debt allocated to the project) will not exceed the average useful life of the project to be financed by more than 20%. • The City estimates that sufficient revenues will be available to service the debt through its maturity. • The City determines that the issuance of the debt will comply with the applicable state and federal law.

476

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

DEBT MANAGEMENT POLICY

2.01.011

181 RESO NO: 2017-084

6/27/2017

□ MINUTE ORDER

(ii) Short-Term Debt. Short-term debt may be issued to provide financing for the City's operational cash flows in order to maintain a steady and even cash flow balance. Short-term debt may also be used to finance short-lived capital projects; for example, the City may undertake lease-purchase financing for equipment. (iii) Financings on Behalf of Other Entities. The City may also find it beneficial to issue debt on behalf of other governmental agencies or private third parties in order to further the public purposes of City. In such cases, the City shall take reasonable steps to confirm the financial feasibility of the project to be financed and the financial solvency of any borrower and that the issuance of such debt is consistent with the policies set forth herein. B. Types of Debt

The following types of debt are allowable under this Debt Policy: • General obligation bonds (GO Bonds) • Bond or grant anticipation notes (BANs) • Lease revenue bonds, certificates of participation (COPs) and lease-purchase transactions • Other revenue bonds and COPs • Tax and revenue anticipation notes (TRANs) • Land-secured financings, such as special tax revenue bonds issued under the Mello-Roos Community Facilities Act of 1982, as amended, and limited obligation bonds issued under applicable assessment statutes • Tax increment financing to the extent permitted under State law • Conduit financings, such as financings for affordable rental housing and qualified 501(c)(3) organizations • lnterfund loans to and from special revenue, enterprise, and internal service funds. The City Council may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Policy.

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

DEBT MANAGEMENT POLICY

2.01.011

181 RESO NO: 2017-084

6/27/2017

□ MINUTE ORDER Debt shall be issued as fixed rate debt unless the City makes a specific determination as to why a variable rate issue would be beneficial to the City in a specific circumstance. Interest rates on interfund loans may be fixed or be tied to an index such as California Local Agency Investment Fund (LAIF} or Sonoma County Investment Pool (SCIP).

C; Relationship of Debt to Capital Improvement Program and Budget The City is committed to long-term capital planning. The City can issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City's capital budget and the capital improvement plan. The City shall strive to fund the upkeep and maintenance of its infrastructure and facilities due to normal wear and tear through the expenditure of available operating revenues. The City shall seek to avoid the use of debt to fund infrastructure and facilities improvements that are the result of normal wear and tear. The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City's public purposes.

D. Policy Goals Related to Planning Goals and Objectives The City is committed to long-term financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. The City would issue debt for the purposes stated in this Debt Policy and to implement policy decisions incorporated in the City's annual operations budget. It is a policy goal of the City to protect taxpayers, ratepayers (if applicable) and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs. The City will comply with applicable state and federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges. When refinancing debt, it shall be the policy goal of the City to realize, whenever possible, and subject to any overriding non-financial policy considerations, minimum net present value debt service savings equal to or greater than 3.0% of the refunded principal amount.

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

DEBT MANAGEMENT POLICY

2.01.011

181 RESO NO: 2017-084

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0 MINUTE ORDER

E. Internal Control Procedures When issuing debt, in addition to complying with the terms of this Debt Policy, the City shall comply with any other applicable policies regarding initial bond disclosure, continuing disclosure, post-issuance compliance, and investment of bond proceeds. Without limiting the foregoing, the City will periodically review the requirements of and will remain in compliance with the following: • Any continuing disclosure undertakings entered into by the City in accordance with SEC Rule 1Sc2-12. • Any federal tax compliance requirements, including, without limitation, recordkeeping related to expenditures of tax exempt bond proceeds, arbitrage and rebate compliance. • The City's investment policies as they relate to the use and investment of bond proceeds. Proceeds of debt will be held either (a) by a third-party trustee or fiscal agent, which will disburse such proceeds to or upon the order of the City upon the submission of one or more written requisitions by the City Treasurer (or his or her written designee), or (b) by the City, to be held and accounted for in a separate fund or account, the expenditure of which will be carefully documented by the City.

REVISION HISTORY: JUNE 27, 2017: ORIGINAL ADOPTION OF DEBT MANAGEMENT POLICY

479

RESOLUTION NO. 2017- 084 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT PARK ADOPTING A DEBT MANAGEMENT POLICY

WHEREAS, the City Council of the City of Rohnert Park desires to comply with Government Code Section 8855( i), effective on January 1, 2017, and

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Rohnert Park hereby adopts the attached Debt Management Policy.

DULY AND REGULARLY ADOPTED this 27th day of June, 2017.

CITY OF ROHNERT PARK

Jake Mackenzie, M",

ATTEST:

4A4t

Caitlin Saldanha, Deputy City Clerk

Attachment: Debt Management Policy

AHANOTU: _

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BELFORTE: AYES: (

CALLINAN:

NOES: ( 0 )

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ABSENT: ( / )

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

FINANCIAL CRISIS RESPONSE PLAN

2.01.012

MINUTE ORDER 9/27/2022

9/27/2022

PURPOSE

The purpose of the Financial Crisis Response Plan is to: x x x x

Provide early warning of a financial crisis. Provide decision makers flexibility and choices in their responses to a crisis. Document potential responses in advance. Preserve City services for the community by avoiding or minimizing layoffs, pay reductions, benefit reductions for service providers in response to a financial crisis.

SCOPE

The indicators of a financial crisis and the potential responses are documented in this Financial Crisis Response Plan. The council may adopt revisions to the Financial Crisis Response Plan from time to time without amending or updating this policy.

BACKGROUND

Municipal revenues are cyclical—fluctuating with the rising and falling tide of our local, state and national economies. Loss of a major employer, sales tax generator, or other events can negatively impact city revenue as well. The city may better prepare for the inevitable decline in revenues by developing and monitoring a set of early warning signs or indicators of financial trouble ahead and potential responses.

PROVISIONS

It shall be the policy of the city to: 1. Maintain a Financial Crisis Response Plan. 2. Monitor the indicators in the Financial Crisis Response Plan at least quarterly. 3. Report to city council upon one of the indicators being triggered. 4. Implement appropriate responses to triggered indicators in a timely manner. The implementation of responses will be done by the city manager in accordance with other policies. City council approval will be sought if the appropriate response exceeds the city manager’s authority.

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CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

FINANCIAL CRISIS RESPONSE PLAN

2.01.012

MINUTE ORDER 9/27/2022

9/27/2022

Financial Crisis Response Plan Municipal revenues are cyclical—fluctuating with the rising and falling tide of our local, state and national economies. Loss of a major employer, sales tax generator, or other events can negatively impact City revenue as well. In the last recession, City general fund revenues fell by $3 million (12.6%) and were below peak levels for five years. The City cut services, eliminated programs, reduced maintenance, and even laid-off employees during the last recession. The City may better prepare for the inevitable decline in revenues by developing and monitoring a set of early warning signs or indicators of financial trouble ahead. Depending on the severity of the indicator, corresponding potential actions may be considered in response. These indicators and responses are intended as guide posts and are not rigidly set mandates. Level 1 and Level 2 Responses can be implemented at any time by staff or the council as appropriate regardless of whether indicators are met. Financial Crisis Response Plan Goals: x Provide early warning of a financial crisis. x Provide decision makers flexibility and choices in their responses to a crisis. x Document potential responses in advance. x Preserve City services for the community by avoiding or minimizing layoffs, pay reductions, benefit reductions for service providers in response to a financial crisis. Level 1 Financial Crisis Indicators of a financial crisis: A. Indication of actual negative revenue growth, based on year-over-year comparison, or B. Indication of revenue less than budget amounts by 5%, or C. Indication of three consecutive months of negative TOT receipts, based on a year-over-year comparison, or D. Indication of use of reserves for operations, or E. Indication of negative sales tax growth, based on year-over-year comparison, for two consecutive quarters. Estimated Responses: 1 Amount 1. Suspend Policy re: Use of General Fund Surplus $ 200,000 2. Increase Use of Lost Revenue for Operations $ 500,000

See the next page for an explanation of the responses.

Page 2 of 5

482

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

FINANCIAL CRISIS RESPONSE PLAN

2.01.012

MINUTE ORDER 9/27/2022

9/27/2022

3. 4. 5. 6. 7. 8.

Departments Cut Budgets Up to 5% Suspend Some of GF Infrastructure Fund Contributions Suspend Some Capital Purchases/Expenditures Suspend Some of GF Vehicle Replacement Fund Contributions Suspend Technology Replacement Fund Contribution Examine or Revise the City’s Budget Process for Potential Savings Total Level 1

$ 2,200,000 $ 200,000 $ 50,000 $ 550,000 $ 50,000 $ Unknown $ 3,750,000

Explanation of Responses – Level 1 1. Suspend Fiscal Policy 2.01.013 - Reserve Policy and the Use of General Fund Surplus: Per City policy, Operating Reserves are maintained at a minimum of 17% and Contingency Reserves at a minimum of 5% of operating expenditures. When budgeted expenditures increase, the policy calls for increasing contributions to reserves to maintain minimum levels. These contributions could be suspended in a crisis. However, in a crisis it is likely that revenues will be insufficient to increase contributions to reserves. 2. Increase Use of Lost Revenue for Operations: A portion of casino mitigation funds may be available to pay back the General Fund for lost property and sales tax due to the casino occupying land that was to be in the city limits and developed. This could involve suspending a capital improvement to fund operations. 3. Departments Cut Budgets Up to 5%: The effectiveness of this strategy depends on when it is triggered. If it is early in the fiscal year, than there is time for the departments to adjust. If late in the year, it will be difficult to cut because expenditures have already been made. Reductions could be carried forward to future years. 4. Suspend General Fund Infrastructure Fund Contributions: Over the last few years the City has contributed General Fund monies toward replacement of City infrastructure – buildings, streets, playgrounds, etc. The annual amount is typically about $1.2 million. A portion of this contribution could be suspended. The FY 22-23 budget includes $2.7 million for this fund. The FY 22-23 budget projects a year-end fund balance of $1.9 million for the Infrastructure Fund. 5. Suspend Some Capital Purchases/Expenditures: Each year the City replaces a few capital items. These could be evaluated and possibly postponed. If they have already been purchased, this response is not possible.

Page 3 of 5

483

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

FINANCIAL CRISIS RESPONSE PLAN

2.01.012

MINUTE ORDER 9/27/2022

9/27/2022

6. Suspend General fund Vehicle Replacement Fund Contributions: Each year the City contributes approximately $1.1 million toward replacement of City vehicles on a schedule. Some or all of the contributions could be suspended and the vehicles replacements delayed. 7. Suspend Technology Replacement Fund Contribution: The City sets aside funds to replace equipment as it reaches the end of its useful life; this set-aside could be suspended. The FY 2223 budget includes $50,000 for this contribution. 8. Examine or Revise the City’s Budget Process for Potential Savings: As the City works through a financial crisis, during budget development, it may make sense to switch budgeting method to “Zero Base Budgeting” or another more conservative budgeting method. Level 2 Financial Crisis Unlike the response measures in Level 1, which can provide for multiple-year budget reductions, Level 2 measures are one-time withdrawals of reserve and trust funds that once used are gone. Indicators: A. Indication of second year of actual negative revenue growth, based on year-over-year comparison, or B. Indication of revenue less than budget amounts by 10%, or C. Indication of Property Tax Assessment with a decline of 2% or more. Estimated Amount

Responses: 1. 2. 3. 4. 5. 6.

Use Rohnert Park Foundation Fund Balance to fund Operations Use One Third of General Fund Contingency Reserves Use One Third of General Fund Operating Reserve Withdraw Retiree Medical Trust Funds (CERBT) Withdraw Retirement Trust Funds (PARS) Withdraw 10% of Funds Assigned to Downtown Total Level 2

$ 500,000 $ 850,000 $ 2,500,000 $ 800,000 $ 400,000 $ 1,100,000 $ 6,150,000

Page 4 of 5

484

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECT/TITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

FINANCIAL CRISIS RESPONSE PLAN

2.01.012

MINUTE ORDER 9/27/2022

9/27/2022

Explanation of Responses – Level 2 1. Use Foundation Fund Balance to Fund Operations: The Rohnert Park Foundation has a fund balance of $500,000. These funds could be directed to the most relevant City operations, likely in Community Services. 2. Use General Fund Contingency Reserves: Per City policy, the Contingency Reserve is maintained at 5% of operating expenditures. These reserves exist to help the City respond to a financial crisis. 3. Use General Fund Operating Reserves: Per City policy, Operating Reserve is maintained at a minimum of 17% of operating expenditures. These reserves exist to help the City respond to a financial crisis. 4. Withdraw Retiree Medical Trust Funds (CERBT): The City has invested funds with CERBT. Those funds may be withdrawn solely for paying for retiree medical benefits. The City pays about $1.6 million per year for retiree medical benefits. That amount could be withdrawn each year. However, during an economic downturn market losses are expected in the equity based investments of the trust fund. In order to not realize losses, use of the trust funds in recessions should be minimized to the extent possible. 5. Withdraw Retirement Trust Funds (PARS): From time to time the City has invested funds with in a retirement trust fund managed by PARS. When available, those funds may be withdrawn solely for paying retirement benefit expenses (PERS). Because the City has paid down retirement liabilities, the Trust funds are limited (approximately $450,000). See comment under #4 above regarding market losses. 6. Withdraw Funds Assigned to Downtown Project: The City has set aside $11.2 million toward developing the downtown property. These funds could be used to address a financial crisis.

REVISION HISTORY: ADOPTED 5/8/2018; REVISED 9/27/2022

Page 5 of 5

485

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

486

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

487

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

488

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

Page 4 of 4

489

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: (

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NOES: (

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HOLLINGSWORTH ADAMS: A.. ie_ RODRIGUEZ: tAi..4 C )

ABSENT: (

490

ABSTAIN: (

)

CITY OF ROHNERT PARK

CITY COUNCIL POLICY SUBJECTfTITLE:

POLICY NO:

APPROVED BY:

APPROVAL DATE:

FLEET SERVICES CAPITAL AND MAINTENANCE RESERVE FUND

2.03.002

181 MINUTE ORDER

5/14/2019

PURPOSE

The purpose of this policy is to establish a Fleet Services Capital and Maintenance Reserve Fund. This policy will guide decisions relating to the scale of the reserve fund and the use of these funds.

POLICY

To set aside sufficient savings to ensure the Fleet Services shop interior capital improvement and maintenance needs are met, and critical equipment replacements are funded, including Fleet vehicles, the City establishes the following Fleet Services Capital and Maintenance Reserve Fund policy: 1. The Fleet Services Capital and Maintenance Reserve Fund balance target is established at two hundred thousand dollars ($200,000). 2. City may transfer, with appropriations, retained earnings from the Fleet Services Fund into the Fleet Services Capital and Maintenance Reserve Fund until the target is met. 3. City Manager may authorize transfer of any Fleet Services Fund retained earnings, after the payment of debt service and on-going capital costs, into the reserve account. Transfer must be consistent with budget policies and procedures. 4. Allowable uses of Fleet Services Capital and Maintenance Reserve Fund are as follows: a. Capital improvements and deferred maintenance for the Fleet Services shop interior and replacement of equipment, including Fleet vehicles, used by Fleet Services. 5. The Fleet Services Capital and Maintenance Reserve Fund may fluctuate above and below the two hundred thousand dollars ($200,000) target balance to facilitate the allowable uses described above. 6. Once the Fleet Services Capital and Maintenance Reserve Fund is fully funded, any retained earnings not used to pay for operational expenses will be used to reduce future service charges to Departments.

BACKGROUND

The establishment of a policy for Fleet Services Capital and Maintenance Reserve Fund was identified as a Goal in the Fiscal Year 2017-18 budget. REVISION HISTORY: 6/26/2018: ORIGINAL POLICY ADOPTED

491

RESOLUTION NO. 2018- 099

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROHNERT

PARK AUTHORIZING AND APPROVING THE DIRECTOR OF FINANCE TO INCREASE APPROPRIATION FOR FY 2017- 18 TO FUND THE FLEET SERVICES CAPITAL AND MAINTENANCE RESERVE

WHEREAS, the City Council ofthe City of Rohnert Park adopted the FY 2017- 18 Budget on June 13, 2017; and,

WHEREAS, the City Council has the authority to amend the budget; and,

WHEREAS, the City Council adopted a Fleet Services Capital and Maintenance Reserve

Fund Policy and established a Fleet Services Capital and Maintenance Reserve Fund account by Minute Oder on June 26, 2018; and

WHEREAS, the City Manager has reviewed and recommended the operational changes to be brought forward to the City Council for consideration.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rohnert Park that the foregoing recitals are true and correct and that it does hereby authorize and approve the Director of Finance to increase appropriations for FY 2017- 18 to fund the Fleet Services Capital and Maintenance Reserve Fund.

BE IT FURTHER RESOLVED that the Director of Finance is authorized to make any administrative adjustments necessary to process the transaction in accordance with generally accepted accounting principles.

DULY AND REGULARLY ADOPTED this 24th day of July 2018. CITY OF ROHNERT PARK

Pam Stafford, Mayor ATTEST:

OaM114/(

41611/

JoAnne M. Buergler

AHANOTU:

arA

City Clerk

BELFORTE:

AYES: (

1 7 1J )

CiL14G

MACKENZIE:~

NOES: (

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ABSENT: (

492

CALLINAN:

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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:

493

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,

494

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.

495

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,

496

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

497

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ABSTAIN: (

CALLINAN: ZC)

498

499

500

501

502

503

GLOSSARY

Amended Budget: The adopted budget including changes made during the fiscal year.

Capital Asset: The City defines capital assets at cost; new infrastructure projects over $100,000; buildings and $25,000, and improvements over equipment over $10,000 that are used in operations with an estimated useful life in excess of one year.

Appropriation: The legal authority to spend funds. Unless otherwise encumbered, appropriations lapse at the end of the fiscal year.

Capital Improvement Plan (CIP): The five year financial plan for improving asset and integrating debt service and capital assets maintenance.

Assessed Valuation: A dollar value placed on real estate by counties as a basis for levying property taxes.

Certificates of Participation (COPs): A lending agreement secured by a lease on the acquired asset or other assets of the City.

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: Payment of the principle and interest on an obligation resulting from the issuance of bonds, notes, or certificates of participation (COPs).

Adopted Budget: The annual City budget as approved by the City Council on or before June 30.

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 principle amount, with interest at predetermined intervals.

Deficit: An excess of expenditures over revenues (resources).

Budget: A fiscal plan of financial operation listing an estimate of proposed expenditures and the proposed means of financing them.

Department: An organizational unit comprised of divisions or functions. It is the basic unit of service responsibility encompassing a broad mandate of related activities.

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.

California Public Employees' Retirement System (CalPERS): The retirement system, administered by the State of California, to which all permanent City employees belong.

505

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. Full Time Equivalent: {FTE}: The percentage of full time 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: The 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).

506

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.

507

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.

508

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 ……………………………………………… .................... Capital Improvement Projects Bond 1 & 2 ......................................... 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 Problem Gambling Treatment Fund ........................................ Casino Public Safety Building Contribution Fund ................................ Casino Supplemental Fund................................................................... Casino Tribe Charity Fund .................................................................... Casino Unified School District Fund .................................................... Casino Waterway Fund ....................................................................... Community Facility District Bristol Fund ………………………………. .......... Community Facility District Southeast Fund ........................................ Community Facility District Westside Fund ......................................... Community Facility District SOMO Fund ............................................. Community Centers Facility Fee Fund ................................................ Enhanced Local Fire Protection Tax Act (Measure H) ......................... Explorer Program ................................................................................ Facilities – Internal Service Fund (ISF) ................................................. 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 .................................................................................

8710 8720 8730 4315 4225 4310 4330 4335 5710 7120 7130 7108 4655 4600 4607 4654 4631 4601 4659 4658 4653 4263 4261 4262 4264 4510 4324 4235 2500 5330 2440 4420 4425 1000 7109 7110 7111 2350 4112 4328 3100

323 266 324 203 179 202 211 212 222 335 336 331 234 227 230 233 231 229 237 236 232 195 193 194 196 217 207 182 256 320 254 214 215 29 332 333 334 249 175 210 317

509

INDEX OF FUNDS (continued)

Fund

Page

Homelessness Fund .............................................................................. Housing In-Lieu Fee Fund ..................................................................... Housing Projects Fund ......................................................................... Information Technology Internal Service Fund (ISF) .......................... Measure M Fire Fund .......................................................................... Measure M - Parks .............................................................................. Measure M Traffic ............................................................................... Park In-Lieu 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 ............................................. Rent Appeals Board Fund ..................................................................... Rohnert Park Foundation 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 ............................................................... Sunrise Park Recreation Facility Use Fee Fund ....................................

4232 4230 5720 2110 4325 4322 4327 4248 4520 4111 4250 4254 3445 7440 7441 3440 4290 4609 4550 7420 3425 3420 4257 4256 4258 4259 4255 4276 4270 4273 4350 4530 4525 5561 5335 4320 5700 4540

181 180 223 246 208 205 209 184 218 174 186 187 309 310 311 307 201 241 221 265 264 261 190 189 191 192 188 200 198 199 213 219 327 328 321 204 322 220

510

INDEX OF FUNDS (concluded)

Fund

Page

Traffic Safety Fund ............................................................................... Traffic Signal 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 Development + Improvement Fee Fund .................................. Water Non-Capital Improvement Projects .......................................... Water Capacity Charge Fund .............................................................. Water Capital Preservation Fund ......................................................... Water Utility Operations Fund ............................................................. Westside Landscape + Lighting District (LLD) .....................................

4210 4215 4247 4249 4440 2430 7430 4200 7431 3436 3433 3430 4269

177 178 183 185 216 251 288 176 289 287 286 283 197

511