Exhibit 2
REVENUE - ONGOING
Item Department Description FY 2025-26 FY 2026-27
Ongoing/ One-
Time
Baseline 137,827,825 141,497,75 4
Adjustments
A1 Non-Departmental Property Tax (Harbor Bay TIF) 1,000,000 1,000,000 Ongoing A2 Rec & Park Fee Increases revenue 670,000 782,480 Ongoing A3 Rec & Park Programming revenue (including Emma Hood opening) 764,173 1,333,953 Ongoing A4 Fire Increased fire inspections (hiring of annuitant) 22,000 22,000 Ongoing 2,456,173 3,138,433
Adjusted Ongoing Revenue: 140,283,998 144,636,187
Baseline Expenditure: 145,025,95 7 148,101,841
Total Baseline Operating Surplus/(Deficit): (4,741,959 ) (3,465,654)
EXPENDITURE- ONGOING PROPOSALS
Item Department Description FY 2025-26 FY 2026-27
Ongoing/ One-
Time
Baseline Adjustments
B1 Citywide MOU and equity adjustments, and staff allocations to Alameda Point 1,871,745 2,587,765 Ongoing B2 Non-Departmental Vacancy savings (2,853,810) (2,847,032) Ongoing B3 Non-Departmental Debt payment reclassification (639,507) (639,507) Ongoing Subtotal Workforce Requests: (1,621,572 ) (898,774) Workforce Requests
C1 City Manager (HHS) Add Program Specialist II 159,000 159,000 Ongoing (Offset) O&M contract reduction (102,400) (99,300) Ongoing C2 City Manager (HHS) Upgrade Office Assistant to Admin Tech III 16,000 17,000 Ongoing C3 Rec & Park Add Park Technician (86% GF) 130,000 130,000 Ongoing (Offset) O&M contract reduction (100,000) (100,000) Ongoing Subtotal Workforce Requests: 102,60 0 106,700 Operational On-Going Requests
C4 City Attorney Legal services / part-time budget 105 25,110 Ongoing C5 City Attorney Services & supplies budget for PPRU Unit 32,016 32,016 Ongoing C6 City Council Part-time assistance for Mayor 68,000 68,000 Ongoing C7 Fire Fire Prevention part-time budget (supports revenue, see A4) 22,000 22,000 Ongoing C8 PBT City Attorney expenses on transportation & climate programs 50,000 50,000 Ongoing C9 PBT Increased funding for Code Enforcement Program 60,750 60,750 Ongoing C10 PBT Airport-related project staffing 10,000 10,000 Ongoing C11 Police Services & supplies budget 53,200 53,200 Ongoing C12 Public Works Overtime pay, software and uniform costs 25,000 25,000 Ongoing C13 Recreation & Parks Emma Hood operations (supports revenue, see A3) 111,500 537,000 Ongoing C14 Recreation & Parks Program expenditures (supports revenue, see A3) 284,093 340,958 Ongoing C15 Recreation & Parks Park maintenance 221,331 244,688 Ongoing C16 Recreation & Parks Services & supplies budget 4,150 8,200 Ongoing Subtotal Operational On-Going Requests: 942,14 5 1,468,722 144,449,130 148,778,489
Structural Imbalance: (4,165,132 ) (4,142,302)
-2.88% -2.78%
REVENUE - ONE-TIME
Item Department Description FY 2025-26 FY 2026-27
Ongoing/ One-
Time
Adjustments
A5 Non-Departmental UAL contribution from 115 Trust Fund Balance 3,200,000 3,400,000 One-Time A6 Non-Departmental UAL contribution from FY24-25 vacancy savings 1,000,000 1,000,000 One-Time A7 Non-Departmental Transfer in - FY24-25 vacancy salary savings from ISF 1,000,000 1,000,000 One-Time A8 Non-Departmental Transfer in - closed CIP projects balances 300,000 - One-Time 5,500,000 5,400,000
Total Ongoing & One-Time Revenues: 145,783,99 8 150,036,187
EXPENDITURE- ONE-TIME PROPOSALS
Item Department Description FY 2025-26 FY 2026-27
Ongoing/ One-
Time
Operational One-Time Request
C17 Non-Departmental Debt payment reclassification 639,507 639,507 One-Time C18 Non-Departmental One-time MOU incentives and negotiations 324,000 359,000 One-Time C19 City Manager ADA van for homeless outreach and case management (HHS) 85,000 - One-Time C20 City Manager Emergency Supportive Housing (ESH) program budget (HHS) 540,000 1,100,000 One-Time C21 City Manager ARPA replacement funding for ESH 18,000 - One-Time C22 BRED Consultant support for non-AP lease negotiations 30,000 30,000 One-Time C23 Fire New records management system 24,828 24,828 One-Time C24 Recreation & Parks Stormwater Drain Mitgation and Irrigation System 115,00 0 35,000 One-Time Subtotal Operational One-Time Requests: 1,776,33 5 2,188,335 Transfers to Capital Budget
D1 C65700 Lincoln/Marshall/Pacific Corridor Improvenets 1,800,000 300,000 One-Time D2 C63200 Neighborhood Greenways 1,200,000 - One-Time D3 C41000 City Buildings - Additional Projects 1,100,000 - One-Time (Offset) Transfer in - Old CIP balances (see A8 - $300,000) - - One-Time D4 C61000 Street safety 300,000 300,000 One-Time D5 C41000 ADA Transition Plan Implementation - 250,000 One-Time D6
C16000 Street, Park and Parking Lot Lighting 300,000 300,000 One-Time D7 C65100 Stargelle Ave Complete Streets 100,000 - One-Time D8 C71500 Emergency Water Supply System 400,000 - One-Time D9 C15000 Park Pathway Repair & Replacement 305,000 275,000 One-Time D10 C51000 Park Maintenance Improvements 350,000 400,000 One-Time D11 C52600 ADA Transition Plan Implementation Parks - 100,00 0 One-Time D12
C71100 Bay Farm Island Adaptation 230,000 75,000 One-Time Subtotal One-Time CIP Requests: 6,085,00 0 1,925,000 7,861,335 4,188,335
Total Ongoing & One-Time Expenses: 152,310,46 5 152,966,824 6,526,467 2,930,637
Fund Balance
Projected Beginning Fund Balance: 21,363,84 7 13,531,465 Total Use of Residual Fund Balance: 6,526,46 7 2,930,637 Additions to 25% Reserve: 1,305,91 5 1,082,340
13,531,465 9,518,488 Projected Ending Fund Balance:
FY 2025-27 BIENNIAL BUDGET PROPOSALS
FUND 100 - GENERAL FUND
Subtotal of Revenue Adjustments:
Subtotal of One-Time Revenue Adjustments:
Subtotal of One-Time Expenditure Adjustments:
Subtotal of Ongoing Expenditure Proposals:
Total Use of Residual Fund Balance:
As a Percentage of Ongoing Expenditures:
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Exhibit 2
Personnel Change
EXPENDITURE & REVENUE ADJUSTMENTS
Item Department Funding Source Description FY 2025-26 FY 2026-27 Ongoing/ One-
Time
Baseline 180,478,834 181,788,136
Adjustments
B1 Citywide All Non-GF funds with employees MOU and equity adjustments 166,365 434,467 E1 City Attorney 250 Golf Litigation 800,000 500,000 One-Time E2.1 City Attorney 290 Alameda Point 38,208 40,118 Ongoing E2.2 City Attorney 610 Worker's Comp 27,986 29,385 Ongoing E2.3 City Attorney 611 General Liability (2,657) (2,657) Ongoing E3 City Attorney 207 Rent Add Housing Specialist II 149,000 151,980 Ongoing 1,012,537 718,827
E4 BRED 290 Alameda Point Move ED staff from GF and PBT staff from 209 to 290 649,320 654,339 Ongoing E5.1 BRED 290 Alameda Point 133,500 136,170 Ongoing E5.2 BRED 216 Tidelands 44,500 45,390 Ongoing E6 BRED 216 Tidelands Consultant for Tideland lease negotiations 100,000 100,000 One-Time 927,320 935,899
E7 IT 606 Information Tech Artic Wolf network security software 277,757 - One-Time E8 IT 606 Information Tech Transfer IT Systems Analyst from Librar y 198,177 199,834 Ongoing E9 IT 606 Information Tech Transfer IT Systems Analyst from PB T 198,177 199,834 Ongoing 674,111 399,669
E10 Library 210 Library Security guard contract Main Library 100,000 100,000 Ongoing E11 Library 210 Library Part-time (PT) budget for wage increase s 40,000 40,000 Ongoing E12 Library 210 Library Add 2.0 Librarian I at Branch Libraries 270,000 270,000 Ongoing E13 Library 210 Library (Offset) IT Systems Analyst transfer to I T (198,177) (199,834) Ongoing E14 Library 210 Library (Offset) Reduction PT budget due to schedule chang e (115,000) (115,000) Ongoing E15 Library 210 Library Add Social Worker (Librarian I) at Main Librar y - 135,000 Ongoing E16 Library 210 Library Add Library Technician at Main Library - 112,000 Ongoing 96,823 342,166
E16 PBT 209 PBT Transfer IT Systems Analyst to IT (198,177) (199,834) One-Time E17 PBT 209 PBT Transfer PBT staff from 209 to 290 (Alameda Point) (370,132) (372,801) Ongoing E18 PBT 209 PBT Transfer PBT staff from 209 to GF (60,750) (60,750) Ongoing (629,059) (633,385)
E19.1 Rec & Parks 277 Marina Cove Mtcs AD 5,000 5,000 Ongoing E19.2 Rec & Parks 279 Alameda Landing MS CFD 5,000 5,000 Ongoing E19.3 Rec & Parks 280 Bayport Muni Services CFD 5,000 5,000 Ongoing E19.4 Rec & Parks 281 Alameda Point Svc CFD 5,000 5,000 Ongoing E20.1 Rec & Parks 277 Marina Cove Mtcs AD (5,000) (5,000) Ongoing E20.2 Rec & Parks 279 Alameda Landing MS CFD (5,000) (5,000) Ongoing E20.3 Rec & Parks 280 Bayport Muni Services CFD (5,000) (5,000) Ongoing E20.4 Rec & Parks 281 Alameda Point Svc CFD (5,000) (5,000) Ongoing E21 Rec & Parks 277 Marina Cove Mtcs AD Grounds Maintenance 9,000 9,000 Ongoing E22 Rec & Parks 279 Alameda Landing MSD CFD Grounds Maintenance 2,600 7,600 Ongoing E23 Rec & Parks 273 Island City Maint Grounds Maintenance Supplies 5,000 5,000 Ongoing E24 Rec & Parks 280 Bayport Muni Services CFD Professional Services 5,000 5,000 Ongoing E25 Rec & Parks 280 Bayport Muni Services CFD Janitorial Services 2,000 3,000 Ongoing E26 Rec & Parks 281 Alameda Point Svc CFD Professional Services 3,000 3,000 Ongoing E27 Rec & Parks 281 Alameda Point Svc CFD Grounds Maintenance Supplies 3,000 3,000 Ongoing E28 Rec & Parks 277 Marina Cove Mtcs AD Professional Services 3,000 3,000 Ongoing E29 Rec & Parks 279 Alameda Landing MSD CFD Professional Services 7,000 12,000 Ongoing E30 Rec & Parks 280 Bayport Muni Services CFD Part time budget 2,900 3,950 Ongoing 42,500 54,550
Total Library Proposals
FY 2025-27 BIENNIAL BUDGET PROPOSALS
NON-GENERAL FUND
Total Community Development Proposals
Total Information Technology Proposals
Part-time Budget
Total City Attorney Proposals
Add Administrative Management Analyst
(Offset) Professional services reduction
Total Planning, Building & Transportation Proposals
Total Recs & Park Proposals
Add Park Technician (14% Non GF)
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