Alameda City Council
May 13, 2025

Exhibit 1
2023-24 Actual
2024-25
Mid-Year Budget
2025-26
Baseline Budget
2025-26
Proposed Budget
2026-27
Baseline Budget
2026-27
Proposed Budget
Revenues
Property Tax 61,339,424 63,396,214 65,781,885 66,781,885 68,260,933 69,260,933 Sales Tax 22,620,145 21,493,194 20,433,351 20,433,351 20,985,708 20,985,708 Property Transfer Tax 10,822,407 11,000,000 11,300,000 11,300,000 11,500,000 11,500,000 Utility Users Tax 9,779,914 9,750,000 9,955,902 9,955,902 10,156,757 10,156,757 Franchise Fees 4,812,656 3,446,000 3,379,447 3,379,447 3,404,051 3,404,051 Business License Tax 3,008,167 3,010,000 3,060,000 3,060,000 3,147,000 3,147,000 Transient Occupancy Tax 3,380,956 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 Other Taxes 1,322,000 1,376,000 1,387,000 1,387,000 1,398,000 1,398,000 Fees and Charges for Services 8,723,125 10,201,900 9,698,719 11,154,892 9,698,719 11,837,152 Transfers In 4,786,685 7,869,723 5,852,260 11,352,260 5,944,325 11,344,325 Investment and Property Income 6,022,466 3,491,961 3,393,961 3,393,961 3,416,961 3,416,961 Intergovernmental Revenue 865,233 2,199,000 - - - - Fines/Forfeiture/Penalty 528,107 185,000 185,000 185,000 185,000 185,000 Other Revenue 107,746 15,745 - - - - Licenses and Permits 357 300 300 300 300 300 138,119,387 140,835,037 137,827,825 145,783,998 141,497,754 150,036,187 Expenses
Salaries and Employee Benefits 81,153,190 97,522,350 104,079,197 107,090,797 105,563,698 109,019,123 Vacancy Savings - (500,000) (500,000) (3,353,810) (500,000) (3,347,032) Transfers Out 10,607,038 13,869,443 2,843,927 2,843,927 3,643,927 3,643,927 Operating Expenditures 13,407,477 21,621,270 19,159,243 20,500,961 19,429,925 21,686,515 Cost Allocation 14,103,915 17,412,817 18,442,590 18,442,590 18,963,291 18,963,291 Debt Service 250,955 1,001,000 1,001,000 1,001,000 1,001,000 1,001,000 Capital Outlay 108,375 5,273,793 - 5,785,000 - 2,000,000 119,630,950 156,700,673 145,025,957 152,310,465 148,101,841 152,966,824 Revenues Less Expenses 18,488,437 (15,865,636) (7,198,132) (6,526,467) (6,604,087) (2,930,637) General Fund
Budget Summary
Exhibit 1
Citywide Budget
All Funds Summary
2024-25
Beginning Fund
Balance
2024-25
Budgeted
Revenues
2024-25
Budgeted
Exenditures
2024-25
Projected Ending
Fund Balance
FY 2025-26
Budgeted
Revenues
FY 2025-26
Budgeted
Expenditures
2025-26
Projected Ending
Fund Balance
FY 2026-27
Budgeted
Revenues
FY 2026-27
Budgeted
Expenditures
2026-27
Projected Ending
Fund Balance
General Fund
100 General Fund 111,108,063 139,974,364 152,326,474 98,755,953 145,502,860 151,496,960 92,761,853 149,755,049 152,121,685 90,395,217 101 Police/Fire Pension 1079 2,135,752 1,882,000 1,882,000 2,135,752 - 483,592 1,652,160 - 507,772 1,144,388 102 Police/Fire Pension 1082 67,798 50,000 50,000 67,798 36,586 31,212 - 38,515 (7,303) 103 Housing Authority Reimbursable 2,232 - - 2,232 - - 2,232 - - 2,232 104 AMP Reimbursable 303,387 281,138 284,461 300,064 281,138 293,327 287,875 281,138 298,852 270,161 General Fund Subtotal 113,617,233 142,187,502 154,542,935 101,261,800 145,783,998 152,310,465 94,735,332 150,036,187 152,966,824 91,804,695 Less: Committed & Assigned Funds (CIP, Pension, etc.): 45,551,943 45,091,584 45,091,585 Less: 25% Fund Balance Policy: 34,346,010 36,112,283 37,194,622 Estimated General Fund Residual Fund Balance Excess of Policy: 21,363,847 13,531,465 9,518,488 Special Revenue Funds
201 HOME (1) 533,000 533,000 (1) 533,000 533,000 (1) 533,000 533,000 (1) 202 HOME Loan Repayment 145 110,000 110,000 145 110,000 110,000 145 110,000 110,000 145 203 CDBG - 2,040,000 2,038,502 1,498 2,040,000 1,957,673 83,825 2,040,000 1,958,087 165,738 204 CDBG Loan Repayment 560,632 80,000 80,000 560,632 80,000 80,000 560,632 80,000 80,000 560,632 205 Special CDBG Grants - 50,000 50,000 - 50,000 50,000 - 50,000 50,000 - 206 Housing In-Lieu 231,324 733,500 268,396 696,428 733,500 268,396 1,161,532 733,500 268,396 1,626,636 207 Rent Review/Stabilization 734,820 4,269,500 2,690,829 2,313,491 4,269,500 3,019,024 3,563,967 4,269,500 3,034,934 4,798,533 208 Affordable Housing 922,197 701,000 431,586 1,191,611 701,000 418,800 1,473,811 701,000 418,903 1,755,908 209 Planning/Bldg/Transportation 1,115,121 6,647,000 5,241,000 1,406,000 6,086,000 6,714,798 777,202 5,654,230 6,248,785 182,647 210 Alameda Free Library 5,766,906 3,651,400 6,152,354 3,265,952 4,899,779 6,420,674 1,745,056 5,838,323 6,694,741 888,639 211 Gas Tax 652,097 2,132,500 2,245,007 539,590 2,132,500 2,171,927 500,163 2,132,500 2,175,658 457,005 212 Road Mtce and Rehab (RMRA) 3,956,549 2,000,000 2,000,000 3,956,549 2,000,000 2,000,000 3,956,549 2,000,000 2,000,000 3,956,549 213 Vehicle Registration Fees 633,999 312,000 300,000 645,999 312,000 300,000 657,999 312,000 300,000 669,999 216 Tidelands 3,186,100 825,000 842,032 3,169,068 825,000 749,927 3,244,141 825,000 752,166 3,316,975 217 Open Space Improvement & Mtce 71,507 - 15,000 56,507 - 15,000 41,507 - 15,000 26,507 218 Paratransit 35 482,600 482,915 (280) 482,600 494,471 (12,151) 482,600 494,523 (24,074) 219 Police Asset Seizure 93,777 - - - - - - - - 220 Fire Grants 858,344 33,000 33,000 858,344 33,000 33,000 858,344 33,000 33,000 858,344 221 Police Grants 44,369 85,000 85,000 44,369 85,000 85,000 44,369 85,000 85,000 44,369 222 Grants (245,201) 2,413,962 2,413,962 (245,201) 208,212 1,111,962 (1,148,951) 208,212 1,111,962 (2,052,701) 223 ARPA - 1,304,622 1,304,622 - 1,304,622 - 1,304,622 1,304,622 - 2,609,244 224 PPGEMT 813,413 1,550,000 1,550,000 813,413 1,800,000 1,800,000 813,413 1,800,000 1,800,000 813,413 253 Adams Street House 320,701 - - 320,701 - - 320,701 - - 320,701 268 Oak Tree In-Lieu 53,653 - - 53,653 - - 53,653 - - 53,653 230 County Measure B Streets/Roads 996,185 - - 996,185 - - 996,185 - - 996,185 231 County Measure BB Streets/Road 7,240,186 4,880,000 4,802,000 7,318,186 4,880,000 4,300,000 7,898,186 4,880,000 4,300,000 8,478,186 232 County Measure B Bike/Ped 210,628 - - - - - - - - 233 County Measure BB Bike/Ped 932,823 517,000 726,000 723,823 517,000 726,000 514,823 517,000 726,000 305,823 234 County Measure B Paratransit 203,423 - - - - - - - - 235 County Measure BB Paratransit 869,800 492,000 682,600 679,200 492,000 682,600 488,600 492,000 682,600 298,000 240 Commercial Revitalization 1,834,230 150,000 41,353 1,942,877 150,000 41,353 2,051,524 150,000 41,353 2,160,171 241 Fleet Industrial Supply Center 486,471 - - 486,471 - - 486,471 - - 486,471 242 Public Art 1,018,678 250,000 430,700 837,978 250,000 430,700 657,278 250,000 430,700 476,578 243 Theater Complex 590,825 450,000 439,000 601,825 450,000 439,000 612,825 450,000 439,000 623,825 244 Bike/Ped Annual Projects - 726,000 815,560 (89,560) 726,000 708,468 (72,028) 726,000 711,808 (57,836) 245 Multi Modal Annual Projects - 502,000 554,961 (52,961) 502,000 452,183 (3,144) 502,000 453,596 45,260 250 Golf (206,026) 838,000 853,450 (221,476) 638,000 888,094 (471,570) 638,000 588,259 (421,829) 251 Mastick Advisory Board 598,788 142,000 150,786 590,002 142,000 150,786 581,216 142,000 150,786 572,430 252 Mastik Senior Center Trust 1,127,834 - 51,375 1,076,459 - 51,375 1,025,084 - 51,375 973,709 260 Solid Waste Surcharge 1,423,823 237,258 305,696 1,355,385 237,258 316,783 1,275,860 237,258 317,301 1,195,817 263 Curbside Recycling 201,658 - - 201,658 - - 201,658 - - 201,658 261 City Waste Management Program 2,549,322 1,435,887 1,800,782 2,184,427 2,843,345 3,218,495 1,809,277 2,843,345 3,220,056 1,432,566 262 Integrated Waste - Restricted 1,130,987 471,148 555,187 1,046,948 471,148 564,753 953,343 471,148 565,793 858,698 264 Stormwater 1,740,494 7,463,345 5,350,681 3,853,158 6,077,829 5,466,203 4,464,784 6,077,829 5,484,652 5,057,961 265 Parking 864,704 2,118,000 2,459,416 523,288 2,309,700 2,562,529 270,459 2,309,700 2,568,938 11,221 266 Civic Center Garage 503,082 - - 503,082 - - 503,082 - - 503,082 269 Urban Forest 3,743,310 3,438,000 3,524,390 3,656,920 4,041,896 3,795,059 3,903,757 4,045,896 3,796,717 4,152,936 270 Island City Maint-84-2- Zone 1 40,081 4,800 15,094 29,787 4,800 15,094 19,493 4,800 15,094 9,199 271 Island City Maint-84-2- Zone 4 194,209 189,412 200,688 182,933 189,412 236,378 135,967 189,412 238,112 87,267 272 Island City Maint-84-2- Zone 5 887,134 1,059,350 1,137,040 809,444 1,059,350 1,258,062 610,731 1,059,350 1,262,859 407,222 273 Island City Maint-84-2- Zone 6 598,231 519,975 758,169 360,037 519,975 786,384 93,628 519,975 788,726 (175,124) 274 Island City Maint-84-2- Zone 7 76,164 3,900 30,264 49,800 3,900 30,264 23,436 3,900 30,264 (2,928) 275 Island City Maint-84-2- Zone 8 65,252 85,919 87,472 63,699 85,919 107,960 41,658 85,919 108,985 18,592 276 Assessment District Admin 92,400 184,523 197,215 79,708 184,523 200,486 63,745 184,523 201,140 47,128 277 Marina Cove Maintenance AD 57,452 163,000 189,805 30,647 163,000 202,912 (9,265) 163,000 203,952 (50,217) 278 Marina Cove Reserve 01-01 248,986 - - 248,986 - - 248,986 - - 248,986 279 Alameda Landing MSD CFD 13-2 3,791,456 530,000 724,731 3,596,725 530,000 741,635 3,385,090 530,000 754,737 3,160,353 280 Bayport Muni Services CFD 03-1 5,149,727 819,000 570,446 5,398,281 819,000 580,804 5,636,477 819,000 585,338 5,870,139 281 Alameda Point Svc CFD 17-1 673,921 746,999 803,796 617,124 746,999 812,246 551,877 746,999 813,975 484,901 286 BFI Dike Assessment Dist 93-1 404,009 - - 404,009 - - 404,009 - - 404,009 290 Alameda Point 43,250,172 17,922,000 26,035,174 35,136,998 17,922,000 17,792,951 35,266,046 17,922,000 17,828,008 35,360,038 Special Revenue Funds Subtotal 103,360,907 76,293,600 85,932,825 93,213,855 75,642,767 75,893,211 94,620,079 76,153,541 75,524,279 95,249,341 Capital Project Funds
301 Alameda Point Capital Projects 2,467,614 - 1,533 2,466,081 - 1,533 2,464,548 - 1,533 2,463,015 302 Construction Improvement Tax 2,868,850 1,200,000 3,591,222 477,628 80,000 222 557,406 80,000 222 637,184 303 Dwelling Unit 693,456 - - 693,456 - - 693,456 - - 693,456 305 Dev Impact Fees - Transp 3,291,667 795,000 900,000 3,186,667 795,000 900,000 3,081,667 795,000 900,000 2,976,667 306 Dev Impact Fees - Rec/Park 2,792,187 1,218,000 - 4,010,187 1,218,000 - 5,228,187 1,218,000 - 6,446,187 307 Dev Impact Fees - Public Facil 1,514,406 283,000 - 1,797,406 283,000 - 2,080,406 283,000 - 2,363,406 308 Dev Impact Fees - Public Safet 2,149,610 439,000 - 2,588,610 439,000 - 3,027,610 439,000 - 3,466,610 310 Capital Improvement Projects (7,629,901) 25,310,444 25,974,482 (8,293,939) 16,186,651 22,092,741 (14,200,029) 16,186,651 22,146,318 (20,159,696) 282 Marina Village AD 89-1 Refund 1,961,251 - - 1,961,251 - - 1,961,251 - - 1,961,251 283 Harbor Bay 92-1 Matured 319,002 - - 319,002 - - 319,002 - - 319,002 284 CFD 13-1 Alameda Landing (CPF) 649,274 170,000 170,000 649,274 170,000 170,000 649,274 170,000 170,000 649,274 285 CFD 14-1 Marina Cove II (CPF) 1,614,822 230,000 183,005 1,661,817 230,000 183,413 1,708,404 230,000 183,567 1,754,837 287 Harbor Transportation 3,318,909 1,432,635 512,451 4,239,093 1,432,635 162,451 5,509,277 1,432,635 162,451 6,779,461 215 Traffic Congestion 16 - - - - - - - - 320 Transportation Management 76,404 130,000 145,738 60,666 130,000 145,738 44,928 130,000 145,738 29,190 Capital Project Funds Subtotal 16,087,566 31,208,079 31,478,431 15,817,198 20,964,286 23,656,098 13,125,386 20,964,286 23,709,829 10,379,843 Exhibit 1
Citywide Budget
All Funds Summary
2024-25
Beginning Fund
Balance
2024-25
Budgeted
Revenues
2024-25
Budgeted
Exenditures
2024-25
Projected Ending
Fund Balance
FY 2025-26
Budgeted
Revenues
FY 2025-26
Budgeted
Expenditures
2025-26
Projected Ending
Fund Balance
FY 2026-27
Budgeted
Revenues
FY 2026-27
Budgeted
Expenditures
2026-27
Projected Ending
Fund Balance
Debt Service Fund
401 City Debt Service 14,969 1,001,000 1,001,000 14,969 1,001,000 1,001,000 14,969 1,001,000 1,001,000 14,969 410 2013 GO Library Bond 2003 1,134,384 629,000 629,000 1,134,384 649,172 629,000 1,154,556 668,647 629,000 1,194,203 420 2003 Alameda Point Rev Bonds 311,815 990,000 990,000 311,815 990,000 990,000 311,815 990,000 990,000 311,815 421 2023 Rev Bonds - Aquatic Cntr 15,262,241 900,000 861,800 15,300,441 900,000 861,800 15,338,641 900,000 861,800 15,376,841 440 HUD 108 Loan 346,229 689,000 689,000 346,229 689,000 689,000 346,229 689,000 689,000 346,229 430 Leased Equipment 5 1,101,927 1,101,927 5 1,101,927 1,101,927 5 1,101,927 1,101,927 5 Debt Service Funds Subtotal 17,069,642 5,310,927 5,272,727 17,107,842 5,331,099 5,272,727 17,166,214 5,350,574 5,272,727 17,244,061 Enterprise Fund
501 Sewer Services 118,882,938 12,898,382 18,694,550 113,086,770 13,400,000 18,680,328 107,806,442 13,400,000 19,166,478 102,039,964 Enterprise Fund Subtotal 118,882,938 12,898,382 18,694,550 113,086,770 13,400,000 18,680,328 107,806,442 13,400,000 19,166,478 102,039,964 Internal Service Fund
601 Fleet Mtce & Replacement 16,285,746 6,939,751 4,196,286 19,029,211 6,939,751 4,383,949 21,585,013 6,939,751 4,392,869 24,131,895 603 Facility Mtce & Replacement 12,279,692 9,087,972 9,187,653 12,180,011 5,719,972 8,892,120 9,007,863 5,719,972 8,896,132 5,831,703 605 Emergency Operations Center 30,239 260,431 336,837 (46,167) 260,431 351,164 (136,900) 260,431 352,185 (228,654) 606 Information Technology 4,924,242 3,737,269 5,258,617 3,402,894 4,720,000 6,426,885 1,696,010 4,702,000 6,109,064 288,946 609 IT Cable Equip Replace (PEG) 1,757,587 150,000 67,193 1,840,394 150,000 67,193 1,923,201 150,000 67,193 2,006,008 610 Workers' Compensation 3,498,300 5,623,824 5,626,194 3,495,930 5,623,824 5,644,458 3,475,296 5,623,824 5,659,556 3,439,563 611 General Liability 968,101 7,989,519 8,304,114 653,506 7,989,519 8,925,780 (282,755) 8,610,964 9,410,460 (1,082,251) 612 Unemployment Insurance 244,944 - 174,413 70,531 - 174,413 (103,882) - 174,413 (278,295) 613 Post Employment - OPEB 7,582,059 4,409,702 4,931,916 7,059,845 4,409,702 4,931,916 6,537,631 4,409,702 4,931,916 6,015,417 720 Pension Reserve 20,051,414 3,060,000 3,061,468 20,049,946 60,000 3,061,468 17,048,478 60,000 3,061,468 14,047,010 Internal Service Funds Subtotal 67,622,324 41,258,468 41,444,691 67,436,101 35,873,199 42,859,346 60,749,954 36,476,644 43,055,256 54,171,342 Fiduciary Fund
701 Successor Agency (31,648,164) 9,841,000 10,146,675 (31,953,839) 9,841,000 10,193,575 (32,306,414) 9,841,000 10,194,689 (32,660,103) Fiduciary Funds Subtotal (31,648,164) 9,841,000 10,146,675 (31,953,839) 9,841,000 10,193,575 (32,306,414) 9,841,000 10,194,689 (32,660,103) Custodial Fund
801 1998 Rev Bond Debt/Harbor Bay 43,988 - - 43,988 - - 43,988 - - 43,988 802 2010-B Marina Village Bd Refi 859,070 - - 859,070 - - 859,070 - - 859,070 803 Harbor Bay Assmt Dist CFD 1 189,993 - - 189,993 - - 189,993 - - 189,993 804 Marina Villag Assmt Dist CFD 2 140,072 - - 140,072 - - 140,072 - - 140,072 805 Alameda Landing CFD 13-1 2016 4,635,602 992,000 1,029,000 4,598,602 992,000 1,029,000 4,561,602 992,000 1,029,000 4,524,602 806 Alameda Landing CFD 13-1 2021 - 965,000 870,000 95,000 965,000 870,000 190,000 965,000 870,000 285,000 807 Alameda Marina CFD 22-1 1,881,342 960,000 904,250 1,937,092 960,000 904,250 1,992,842 960,000 904,250 2,048,592 Agency Funds Subtotal 7,750,066 2,917,000 2,803,250 7,863,816 2,917,000 2,803,250 7,977,566 2,917,000 2,803,250 8,091,316 Totals 412,742,511 321,914,958 350,316,084 383,833,542 309,753,349 331,669,000 363,874,559 315,139,232 332,693,332 346,320,459