City Budget Workshop
What Is a City
Budget?
A municipal budget is the city's
annual financial plan —a
document that says: "Here's the
money we expect to receive this
year, and here's exactly how we
plan to spend it on your behalf."
• Operating Budget
• Capital Improvement Program Budget
Budget Calendar 2026
February March April May
Kick Off Budget
Development
Budget
Development
cont./Review
• Finance Subcommittee
• City Council Presentation
• Begin draft of budget
document (OpenGov)
• Finalize FY27-31 CIP
Budget Document
June
City Council Final Budget Adoption – June 2, 2026
• Adoption of FY2027-31 CIP
Finalize Budget Document and Transparency Portal
FINANCIAL EXCELLENCE AT WORK
how american canyon collect revenues & spends money to provide public services
PUBLIC SAFETY ROADS UTILITIES PARKS & RECREATION
WHY THIS MATTERS TO
YOU
“Love Where you
Live, Work & Play”
CAPITAL GENERAL FUND
PROJECTS
TRUST &
AGENCY
SPECIAL
REVENUE
ENTERPRISE
FUND
INTERNAL
SERVICE FUND
FUND STRUCTURE
DEBT SERVICE
UTILITIES STREETS & ROADS
GF Revenue Sources Overview FY26 $33.5m
Property Tax –1% Rate
Tax on Assessed Valuation of Land,
Structures and Equipment
Transit Occupancy Tax
Charged to guests for lodging
Sales Tax
Generated from retail and
business transactions
Other GF Revenues
Support Services - 10.8%
Charges for Services - 8.5%
Franchise Fees - 3.7%
Transfers In - 5.4%
Napa
8.75%
Martinez
9.75%
Fairfield
8.375%
Hercules
9.25%
Benicia
9.625%
Vallejo
9.25%
Sonoma
10.25%
Sales Tax Rate in American
Canyon = 7.75% (FY26 $3.5M)
Pinole
10.25%
Business and Industry 24%
General Consumer Goods 18%
State and County Pools 17%
Fuel and Service Stations 15%
Building and Construction 10%
Restuarants and Hotels 8%
Food and Drugs 6%
Autos and Transportation 2%
Where Does the Money go? FY26 $33.5m
Public Safety 33%
Keeping American Canyon Safe
Recreation Programs 8%
Sports, Adult, Aquatic Programs,
Special Events, outdoor recreation
Public Works 20%
Streets, Parks Maintenance, Storm
Drain, Solid Waste
Other GF Expenses
Community Dev- 9.8%
Administration - 9.0%
Non -Departmental –6.9%
Finance –6.2%
Risk Management- 4.9%
Legal Fees- 1.4%
Debt Service- 1.5%
Reserves serve as a crucial financial buffer, providing stability and security for the city during unexpected events or economic downturns, ensuring essential services remain uninterrupted.
Reserves: Our Safety Net
GF Contingency Reserve 25% of
GF Expenditures
• City has a small reserve of about 4% of GF Expenditures in Unassigned Fund Balance
• Excess Funds are strategically allocated to priorities like infrastructure projects and reducing long term liabilities.
Challenges
• Rising Costs
• Public Safety, Salaries and Benefits,
• Deferred Maintenance and Infrastructure costs
• Pension and Retiree Obligations
• Inflation
• Revenue Limitations
• Capped Property Tax Rates at 1% (Prop 13)
• Flat Sales Tax Revenues
Maintaining a balanced general fund budget long-term
$ 34.3
$ 35.0
$ 35.2
$ 36.6
$ 37.6
$ 38.5
$ 34.3
$ 35.4
$ 36.3
$ 37.2
$ 38.4
$ 39.7
$31.0
$32.0
$33.0
$34.0
$35.0
$36.0
$37.0
$38.0
$39.0
$40.0
$41.0
FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 FY 2031-32 Millions
5-Year Forecast – GF Revenue vs. Expense
Revenues Expenditures
THE VALUE OF CITY SERVICES
RESIDENTS PAYS: $90.00/MONTH FOR CITY SERVICES
(AVERAGE - NOT INCLUDING FEE-FUNDED PUBLIC UTILITIES SUCH AS WATER OR SEWER) $90 PAYS FOR ONEOF THESE $90 PAYS FOR ALLOF THESE
1 MONTH OF INTERNET
1 MONTH OF CELL SERVICE
MOVIE & SNACKS FOR
FAMILY OF 3
DINNER FOR FAMILY
OF 2 AT SIT-DOWN
RESTAURANT
MANICURE & PEDICURE
OIL CHANGE
24 HOUR POLICE
PROTECTION
SAFETY LIGHTING FOR
STREETS
AN AQUATICS
COMPLEX
PAVED & MAINTAINED
STREETS
A WELL PLANNED,
ZONED COMMUNITY
PARKS, TRAILS,
COMMUNITY EVENTS
Thank You!