REVENUE
Item Department Description Ongoing One-Time Total
FY 2025-26 General Fund Adopted Revenue Budget 141,563,998$ 5,200,000$ 146,763,998 Adjustments
A1 Non-Departmental Intergovernmental Revenue 1,000,000 - 1,000,000 A2 Non-Departmental Fines, Forfeitures, Penalties Revenue 35,000 35,000 A3 Non-Departmental Misc Mid-year adjustments (809,173) (809,173) A4 Fire Fire Inspection Revenues 9,000 9,000 A5 Rec & Park Rec & Park Classes Revenue 190,000 190,000 A6 Rec & Park Area Agency for Aging Grant for Mastick Senior Center 30,000 30,000 A7 Rec & Park Miscellaneous Revenue 94,567 94,567 415,827 133,567 549,394 FY2025-26 Adjusted Revenue Baseline 141,979,825 5,333,567 147,313,392
EXPENSE
Item Department Description Ongoing One-Time Total
FY 2025-26 General Fund Adopted Expense Budget 143,712,606 8,469,742 152,182,348 B1 Citywide
Budget Amendments, conforming changes, MOU changes, carry forward, misc increases since adoption 1,384,228$ 1,384,228$
Subtotal Expenditure Adjustments 1,384,228$ -$ 1,384,228$ FY2025-26 Adjusted Expenditure Baseline 145,096,834$ 8,469,742$ 153,566,576$ Departmental Midcycle Requests
Operations and Maintenance Changes
O&M Changes Ongoing
C1 PBT Increase Professional Development - Sustainability Division 3,700 3,700 C2 PBT Increased Costs - City Attorney Staff & Student Intern Part-Time Pay (GF portion) 15,000 15,000 C3 CAO Increased Costs - Alameda County DA's filing software contribution 60,000 60,000 C4 Rec & Park Increase Services - Outside contractors for Rec & Park Classes 150,000 150,000 Subtotal O&M Changes Ongoing 228,700 - 228,700 O&M Changes Proposed One-Time
C5 Public Works Increased Costs - Encinal/High St Fence Repair - 20,000 20,000 C6 Public Works Increased Costs - Sewer Main Damage Overtime - 16,865 16,865 C7 Public Works Increased Costs - AMP Undergrounding Project Costs 264,000 264,000 C8 IT Increased Costs - AMP Undergrounding Project Costs 108,651 108,651 C9 Fire Increased Costs - Administrative Facilitity Relocation and Setup Costs 250,000 250,000 C10 Rec & Park Increase Services - Sweeney Trail Connector Engineering Costs - 300,000 300,000 Subtotal O&M Changes Proposed One-Time - 959,516 959,516 Subtotal All Department Requests 228,700 959,516 1,188,216 Total Fiscal Year 2025-26 General Fund Budget 145,325,534$ 9,429,258$ 154,754,792$ Structural Imbalance (ongoing revenues less ongoing expenses) (3,345,709) (4,095,691) (7,441,400) FY 2025-26 MID-YEAR BUDGET ADJUSTMENTS
FUND 100 - GENERAL FUND
Subtotal of Revenue Adjustments
EXHIBIT 1
Strategic Priority Key:
CLIMATE - Build Resilience to Climate Change & Water Level Rise SAFETY - Enhance Community Safety & Services
HOUSING - House All Alamedans & End Homelessness
TRANSPORT - Invest in Transportation, Infrastructure, Economic Opportunities & Historic Resources GOVERN - Practice Fiscally Responsible, Equitable & Inclusive Governance Item Fund Strategic Priority Department Type Description Ongoing One-Time Total D1 209 PBT Safety & Service PBT Revenue Increase Revenue - CA DOJ Tobacco Enforcement Grant 234,287 234,287 D2 209 PBT Safety & Service PBT Expense Increase Expense - Uniforms required through MOU (5,000) (5,000) Total Surplus/(Deficit) (5,000) 234,287 229,287 210 Library Safety & Service Library Revenue Increase Revenue - Library Friends Association 118,200 118,200 210 Library Safety & Service Library Expense Increase Expense - Summer reading program (118,200) (118,200) Total Surplus/(Deficit) - - - D4 217 Open Space Improvement & Mtce Transport Rec & Park Expense Increase Expense - Irrigation systems installation, landscape & tree maintenance (140,000) (140,000) Total Surplus/(Deficit) - (140,000) (140,000) 221 Police Grants Safety & Service Police Revenue Increase Revenue - JAG Grant 13,356 13,356 221 Police Grants Safety & Service Police Expense Increase Expense - JAG Grant expenses (13,356) (13,356) 221 Police Grants Safety & Service Police Revenue Increase Revenue - COPS Grant 455,908 455,908 221 Police Grants Safety & Service Police Expense Increase Expense - COPS Grant expenses (455,908) (455,908) Total Surplus/(Deficit) - - - 222 Grants Transport PBT Revenue Increase Revenue - Alameda County Alameda CTC grant for water shuttle services 931,000 931,000 222 Grants Transport PBT Expense Increase Expense - Water Shuttle services (931,000) (931,000) Total Surplus/(Deficit) - - - D8 244 Bike/Ped Annual Projects Transport PBT Expense Increase Expense - Wooden Bridge Planning & Replacement (60,000) (60,000) D9 244 Bike/Ped Annual Projects Transport PBT Expense Increase Expense - City Attorney Staff & Student Intern Part-Time Pay (5,000) (5,000) Total Surplus/(Deficit) (5,000) (60,000) (65,000) D9 245 Multi Modal Annual Projects Transport PBT Expense Increase Expense - City Attorney Staff & Student Intern Part-Time Pay (5,000) (5,000) Total Surplus/(Deficit) (5,000) - (5,000) Item Fund Strategic Priority Department Type Description Ongoing One-Time Total D10 264 Stormwater Climate Public Works Expense Increase Expense - Regulatory permit system cost increase (4,193) (4,193) Total Surplus/(Deficit) (4,193) - (4,193) D11 281 Alameda Point Svc CFD 17-1 Transport BRED Expense Increase Expense - Property management services (109,383) (109,383) Total Surplus/(Deficit) - (109,383) (109,383) D12 290 &291 Alameda Point Governance BRED Expense Increase Expense - Property management services insurance (500,000) - (500,000) Total Surplus/(Deficit)(500,000) - (500,000) Item Fund Strategic Priority Department Type Description Ongoing One-Time Total 310 Capital Improvement Projects Transport PBT Revenue Increase Revenue - Move budget from FY26-27 for CIP project C71100 Bay Farm 75,000 75,000 310 Capital Improvement Projects Transport PBT Expense Increase Expense - C71100 Bay Farm project expenses (75,000) (75,000) FY 2025-26 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
D3
D5
D6
D7
D13
Strategic Priority Key:
CLIMATE - Build Resilience to Climate Change & Water Level Rise SAFETY - Enhance Community Safety & Services
HOUSING - House All Alamedans & End Homelessness
TRANSPORT - Invest in Transportation, Infrastructure, Economic Opportunities & Historic Resources GOVERN - Practice Fiscally Responsible, Equitable & Inclusive Governance Item Fund Strategic Priority Department Type Description Ongoing One-Time Total FY 2025-26 MID-YEAR BUDGET ADJUSTMENTS
NON-GENERAL FUND
310 Capital Improvement Projects Transport PBT Revenue Increase Revenue - Alameda County TFCA grant - Bike parking CIP Project C6300 37,000 37,000 310 Capital Improvement Projects Transport PBT Expense Increase Expense - C6300 Bike parking expenses (37,000) (37,000) 310 Capital Improvement Projects Transport PBT Revenue Increase Revenue - Alameda County TFCA grant - Public EV charging CIP Project C6630 136,000 136,000 310 Capital Improvement Projects Transport PBT Expense Increase Expense - C6630 Public EV charging expenses (136,000) (136,000) D16 310 Capital Improvement Projects Transport Public Works Expense Increase Expense - Facility Condition Assessment Funding CIP Project C4100 (350,000) (350,000) Total Surplus/(Deficit) - (350,000) (350,000) D17
Funds 211, 216, 260, 264, 276, 279, 280,
281, 285, 501, 603 Transport Public Works Expense Increase Expense - Sewer Main Damange Overtime - (44,148) (44,148) Total Surplus/(Deficit) - (44,148) (44,148) D15
D14