Antioch City Council
April 1, 2025

ANNOTATED AGENDA
Antioch City Council

SPECIAL MEETING/BUDGET STUDY SESSION

Date: Tuesday, April 1, 2025
Time: 6:00 P.M. – Special Meeting/Budget Study Session

Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509

PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.

Ron Bernal, Mayor Melissa Rhodes, City Clerk
Louie Rocha, Mayor Pro Tem (District 2) Jorge R. Rojas, City Treasurer Tamisha Torres-Walker, Council Member District 1
Donald P. Freitas, Council Member District 3 Bessie Marie Scott, City Manager Monica E. Wilson, Council Member District 4 Derek Cole, Interim City Attorney

ACCESSIBILITY: In accordance with the Americans with Disabilities Act and California law, it is the policy of the City of Antioch to offer its public programs, services and meetings in a manner that is readily accessible to everyone, including individuals with disabiliti es. If you are a person with a disability and require information or materials in an appropriate alternative format; or if you require any other accommodation, please contact the ADA Coordinator at the number or address below at least 72 hours prior to the meeting or when you desire to receive services. Advance notification within this guideline will enable the City to make reasonable arrangements to ensure accessibility. The City’s ADA Coordinator can be reached @ Phone: (925) 779-6950, and e-mail: [email protected].

ANTIOCH CITY COUNCIL -1- APRIL 1, 2025

Notice of Opportunity to Address Council
The City Council can only take action on items that are listed on this agenda. The public has the opportunity to address the Council on each agenda item. To address the Council, fill out a Speaker Request form and place in the Speaker Card Tray near the City Clerk before the meeting begins. Please identify the specific agenda item number you would like to speak on. Speakers will be notified shortly before they are called to speak. When you are called to speak, please limit your comments to the time allotted (up to 3 minutes, at the discretion of the Mayor). The Speaker Request forms are located at the entrance of the Council Chambers. No one may speak more than once on an agenda item.

6:01 P.M. ROLL CALL – SPECIAL MEETING/BUDGET STUDY SESSION – for Council Members – Council Members District 3 Freitas, District 4 Wilson,
Mayor Pro Tem (District 2) Rocha, and Mayor Bernal
[Council Member District 1 Torres-Walker – Absent]

PLEDGE OF ALLEGIANCE

BUDGET STUDY SESSION

1. FISCAL YEAR 2025-27 BUDGET DEVELOPMENT – PUBLIC WORKS DEPARTMENT City Council received the presentation.

Council consensus to continue the item to the April 8, 2025, Council Special Meeting/Budget Study Session for Council discussion Recommended Action: It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the Fiscal Year 2025-27 Budget.

MOTION TO ADJOURN – The Mayor will make a motion to adjourn the Special Meeting. A second motion is required, and then a majority vote is required to adjourn the Special Meeting.

Motioned to adjourn Special Meeting at 8:45 p.m., 4/0

SM- 1 Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Special Meeting of April 1, 2025

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Dawn Merchant, Finance Director

APPROVED BY: Bessie Marie Scott, City Manager

SUBJECT: FY2025-27 Budget Development – Public Works

RECOMMENDED ACTION
It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the fiscal year 2025-27 budget.

FISCAL IMPACT
The fiscal impact of this budget is outlined in this report and attachments.

DISCUSSION
We are continuing development of the two-year budget with a detailed review of Public Works. This session not only focuses on Public Work’s General Fund divisions, but all other funds associated with Public Works; Special Revenue Funds, Capital Funds, Internal Service Funds and Enterprise Funds. Public Works has prepared budget presentation slides for this session. In the General Fund, the following Public Works divisions are accounted for:

 Administration
 Street Maintenance
 Signals/Streetlights
 Facilities Maintenance
 Parks Maintenance
 Parks Median/General Landscape Maintenance
 Work Alternative Program
 Engineering Land Development
 Capital Improvement Administration

Antioch City Council Report
April 1, 2025 Agenda Item #SM-1 2
The table below provide a summary of the General Fund Public Works division budgets in total.

PUBLIC WORKS GENERAL FUND BUDGET SUMMARY

2024-25 2025-26 2026-27
Revised Proposed Proposed

Revenue Source:
1% Sales Tax $325,000 $0 $0
Plan Checking Fees 22,000 22,000 22,000
Inspection Fees 850,140 850,140 850,140
Encroachment Permits 997,769 590,200 590,200
Other Revenue 589,850 567,650 567,650
Transfers In 3,412,893 3,134,369 3,339,486
Total Revenue 6,197,652 5,164,359 5,369,476
Expenditures:

Personnel 5,149,115 5,957,380 6,214,479
Services & Supplies 10,470,141 8,016,844 7,821,694
Transfers Out 1,917,458 1,303,000 1,353,000
Internal Services (613,289) (825,289) (825,289)
Total Expenditures 16,923,425 14,451,935 14,563,884

General Fund FTE’s 33.075 33.075 33.075

Public Works represents 16% of the FY25 General Fund budget and then 13% in each of the next two years. “Transfers In” are from the Gas Tax Special Revenue Fund, Street Impact Special Revenue Fund and Traffic Safety Special Revenue Fund to pay a portion of street and traffic signal maintenance costs. “Transfers Out” represents General Fund monies allocated to the Street Light and Landscape Maintenance District Funds to pay for maintenance costs within those districts that either have no property assessment or insufficient property assessment for maintenance.

The Public Works General Fund budget reflects the minimum level of funding for operational needs. As such the following additional services and asks were excluded from the proposed General Fund Public Works budget:

1. $227,000 in FY26 and $233,810 in FY27 has been excluded from the Street Maintenance budget for additional street sweeping services that City Council requested in the FY25 budget. Should City Council want to continue providing this additional service, a budget reduction in another area should be considered to offset this cost.

2. $45,000 in each fiscal year for part-time help in the Facilities Maintenance division to aid in increasing demand for maintenance of City facilities. The division is only staffed with one Lead Facilities Maintenance Worker and two Facility Maintenance Workers.

Antioch City Council Report
April 1, 2025 Agenda Item #SM-1 3

3. $110,000 new to fleet vehicle and equipment purchases comprised of two trailers ($110,000) for streets. These purchases could be authorized to be paid from the Vehicle Replacement Fund, with contributions to catch-up and repay the purchases to be evaluated in the next two-year budget cycle.

There are some additional new to fleet vehicle purchases that would impact the Water and Sewer Enterprise Fund budgets that have also not been included pending direction from City Council: Water Fund - three Ford trucks and a CAT at a cost of $362,000; Sewer Fund – three Ford trucks at a cost of $293,000.

Public Works has prepared presentation slides of all Public Works budgets for review and discussion.

General Fund Budget Update
On March 26th, the City received notification of the amount of the annual PG&E Gas Franchise payment to be received by the City in April. The revised FY25 amount ($2,298,735) was projected to be 3% over the FY24 amount, however, the payment will actually be $1,339,324, a $959,411 decrease from the projected and a $892,457, or 40%, decrease from FY24. As a result of this, the FY26 and FY27 projections need to be revised from what was previously included in the draft budget.

Gas Franchise FY25 FY26 FY27
Previously Proposed $2,298,735 $2,367,000 $2,440,000
Revised 1,339,324 1,366,110 1,393,433
Variance (959,411) (1,000,890) (1,046,567)

A modest 2% increase for each fiscal year has been built in over the updated FY25 number. This has a monumental impact on the General Fund budget, further reducing our projected reserves cumulatively $3,006,868 over the current and next two years and widening the deficit each fiscal year. The projected FY25 Budget Stabilization contribution to the General Fund has been increased to $1,212,728 from $405,014 as well. An updated General Fund Budget Summary follows with the current projections. A revised General Fund Revenue Summary is provided in Attachment D.

Antioch City Council Report
April 1, 2025 Agenda Item #SM-1 4

GENERAL FUND BUDGET SUMMARY

2024-25
Revised
2025-26
Draft
2026-27
Draft
Budget Budget Budget
Beginning Balance, July 1 $43,258,769 $37,899,927 $21,488,199 Revenue Source:

Taxes 57,298,926 59,234,576 60,890,598
1% Sales Tax 19,921,225 19,997,489 20,235,000
Licenses & Permits 3,506,569 3,090,200 3,090,200
Fines & Penalties 16,413 25,100 50,100
Investment Income & Rentals 3,140,000 1,872,500 1,210,000 Revenue from Other Agencies 1,004,017 455,000 260,000
Current Service Charges 4,552,969 4,661,551 4,760,181
Other Revenue 843,095 934,079 936,350
Transfers In 9,638,149 4,505,175 4,710,292
Total Revenue 99,921,363 94,775,670 96,142,721
Expenditures:

Legislative & Administrative 7,516,332 7,260,220 6,614,328 Finance 2,043,512 2,019,409 2,210,062
Nondepartmental 6,308,476 7,128,748 7,711,331
Public Works 16,923,425 14,451,935 14,563,884
Police Services 56,992,526 58,440,062 60,243,398
Police Services-Animal Support 2,266,306 2,901,616 3,027,019 Recreation/Community Services 5,318,816 5,226,965 5,465,141 Public Safety & Community Resources 2,434,312 4,447,879 5,237,015 Community Development 6,689,228 9,310,564 9,474,927
Total Expenditures 106,492,933 111,187,398 114,547,105
FY24 Encumbrance Roll-Over (5,358,842) 0 0
Budget Stabilization Transfer 1,212,728 0 0
Surplus/(Deficit) 0 (16,411,728) (18,404,384)
Ending Balance, June 30 $37,899,927 $21,488,199 $3,083,815 Committed-Litigation Reserve 0 500,000 500,000
Committed-Comm. Dev. Fees 1,096,954 296,954 0
Unassigned Fund Balance $36,802,973 $20,691,245 $2,583,815 Percentage of Revenue 36.83% 21.83% 2.69%

Antioch City Council Report
April 1, 2025 Agenda Item #SM-1 5
March 18, 2025 Session & Other Follow Up
There were several requests for information made at the March 18th meeting and from the Mayor since, with many still to be brought back, however, responses are provided below to the following:

1. What would the cost of a 2% COLA be in each fiscal year as the budget assumes no COLA? A 2% COLA in FY26 would cost the General Fund $1,200,132 and an additional 2% COLA added in FY27 would cost $2,262,129 (assumes 2% stacked on top of 2% given in FY26)

2. What are the City’s unfunded pension and OPEB (Other Post Employment Benefit) liabilities? As provide at the January 27th meeting, see below:

As of June 30, 2024, the City of Antioch has the following unfunded pension and other post-employment benefit (OPEB) assets/liabilities:

Pension Pension OPEB OPEBPlan Asset Liability Asset LiabilityMiscellaneous -$ 69,332,344$ -$ -$ Safety - 77,354,146 - - Police Supplementary 40,037 - - - OPEB - - 263,316 19,701,776 40,037$ 146,686,490$ 263,316$ 19,701,776$

Budgeted pension and OPEB contributions from the General Fund are as follows:

Contribution Type FY26 FY27CalPERS Pension 17,428,950$ 19,082,097$ OPEB - Pre 2007 Plan 1,537,749 1,615,111 OPEB - Post 2007 Plan 600,774 612,242 Total Contributions 19,567,473$ 21,309,450$

3. Can the City draw funds out of the Section 115 trust established for OPEB to reimburse the City for OPEB payments made? Yes. The estimated General Fund contribution towards OPEB payments (pre 2007 plan) is $1,537,749 in FY26 and $1,615,111 in FY27. However, should the City seek reimbursement of these funds, it may increase the unfunded liability amount due to the reduction in trust assets.

4. What part-time help is budgeted? Attachment A provides the amount budgeted for part-time help in the General Fund by department in FY26 and FY27. Part-time help for those funds that receive either a direct subsidy or support of the General Fund are also included.

5. What are the current General Fund non-sworn position vacancies and status? Attachment B lists current non-sworn vacancies, recruitment status and budgeted Antioch City Council Report
April 1, 2025 Agenda Item #SM-1 6
cost for the next two fiscal years. Positions for those funds that receive a direct subsidy or support of the General Fund are also included.

6. What is the breakdown of the Non-Departmental Budget? Attachment C provides a detail budget worksheet for the Non-Departmental budget which will be discussed during the April 15th budget session.

ATTACHMENTS

A. Part-Time Help Budgets by Department

B. General Fund Vacancies as of 3.25.25
C. Non-Departmental Budget Worksheet
D. General Fund Revenue Summary
FY25 FY26 FY27
Revised Proposed Proposed
City Council 27,137$ 63,127$ 64,329$ City Attorney 26,287 27,208 27,971 City Manager - 26,302 27,159 Human Resources - 15,986 16,036 Public Works
Median/General Landscaping 64,003 77,120 77,910 Work Alternative 37,024 37,344 38,881 Police
Administration 337,000 390,911 405,862 Cadets 2,156 2,156 2,156 Communications 30,825 - - Public Safety and Community Resources
Youth Network Services 173,037 189,380 189,822 Administration 21,150 52,575 52,729 Economic Development 24,142 26,302 27,160 Total General Fund Budgeted Part-Time Help742,761$ 908,411$ 930,015$ Recreation 1,987,378$ 2,142,812$ 2,265,170$ Marina 45,513 37,431 38,971 Downtown Maintenance SLLMD 17,413 22,279 23,195 Animal Services 148,731 145,195 146,357 Note: Budgeted amounts include associated benefit costs (PARS, medicare, workers comp) General Fund Part-Time Help Budgets by Department
Part-Time Help for Budgets Supported by General Fund
Total FY26 FY27
FTE Gen Fund CostGen Fund Cost Notes
City Attorney's Office
City Attorney 1 486,633$ 499,935$ Pending direction City Manager's Office
Assistant City Manager 1 448,888 461,760 Internal recruitment closing 3.25.25 City Clerk's Office
Public Records Coordinator 1 216,865 223,303 Conversion of a CEO approved 2.25.25 - position job spec/salary to be brought back to Council Administrative Analyst I 1 208,407 223,303 Interviews in process of being scheduled Human Resources Department
Human Resources Manager 1 265,248 285,333 Conversion of a CEO approved 2.25.25 - job spec/salary approved 3.25.25, HR to post job Finance Department
Accounting Specialist II 1 161,260 172,424 Pending posting until HR move to new building Accounting Technician 0.1 13,860 14,290 Internal recruitment in progress - closes 4.1.25 Economic Development
Economic Development Director 1 - - In draft budget to eliminate Public Works Department
Administrative Analyst III 0.1 25,604 26,839 Pending direction from PW Director Facility Maintenance Worker 1 172,098 178,202 Recruitment in progress - closes 4/6/25 Assistant City Engineer 1 233,983 248,332 Pending direction from PW Director Senior Civil Engineer 0.25 46,104 48,826 Continous recruitment in progress until eligible candidates Assistant Engineer 1 167,529 182,416 Eligibility list with department Development Services/Engineering Technician1 103,058 114,932 Eligibility list with department Public Safety and Community Resources Dept.

Public Safety Manager 0.5 126,108 135,631 Interviews scheduled for mid-April Community Engagement Coordinator 0.5 99,875 107,228 Recruitment request form submitted by Department Community Resources Specialists 4 - - In draft budget to eliminate Community Development Department
Community Development Director 1 410,269 422,683 Pending direction from City Manager Code Enforcement Officer* 4 377,548 401,791 1 starting 4/7/25; 1 in background and recruitment posted for remaining 2 vacancies - cost is for 2 *budgeted cost for 2 since 2 about to be filled
Police Department
Community Service Officer 5 817,836 857,052 Eligibility list with department Dispatcher 3 609,060 625,296 Eligibility list with department Public Records Technician 2 288,565 303,200 Eligibility list with department Total General Fund31.45 5,278,798$ 5,532,776$
FY26 FY27
Animal Services Budget Budget
Animal Services Manager 1 281,260$ 290,141$ Interviews scheduled Animal Control Officer 2 311,194 322,214 Eligibility list with department Registered Vet Tech 1 142,822 147,468 Candidate in background Loss Control Fund
Risk & Safety Specialist 1 178,660 191,230 Interviews scheduled Information Services Fund
Administrative Assistant 1 143,394 153,781 Recruitment closed 3.23.25, first round interviews to be scheduled Total Other Funds Supported by General Fund6 1,057,330$ 1,104,834$ General Fund Non-Sworn Vacancies 3.25.25

ATTACHMENT B
Vancies in General Fund Supported Funds 3.25.25

ATTACHMENT C

NONDEPARTMENTAL BUDGET

NON-DEPARTMENTAL DEPARTMENT (100-1250) - The Non-Departmental classification is for revenues and expenditures that are not attributed to any one City department or division within the General Fund. Revenue items recognized in Non-Departmental include property taxes, franchise fees, business licenses, sales and use tax and motor-vehicle-in-lieu. Non-Departmental operating expenses include insurance policies and claims, sales tax audits, property tax audits, ABAG and League of California Cities membership dues.

GENERAL FUND NONDEPARTMENTAL (100-1250) – REVENUES/SOURCE OF FUNDS

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Taxes 51,941,232 55,621,688 56,146,325 57,981,803 56,452,226 58,354,776 3% 59,979,998 3% Investment Income & Rentals (50,053) 1,814,661 3,221,639 1,175,000 3,140,000 1,872,500 -40%1 1,210,000 -35% Revenue from other Agencies 147,614 212,277 186,834 130,000 125,000 135,000 8% 140,000 4% Charges for Services 1,803,081 1,932,069 2,122,922 2,148,400 2,167,150 2,160,150 0% 2,185,150 1% Other Revenue 4,623,073 21,731 2,436,226 150,000 150,000 250,000 67%2 250,000 0% Transfer In - ARPA 0 0 0 2,813,059 4,303,594 0 -100%3 0 0% Transfer In – CIP Fund 0 0 0 550,000 550,000 0 -100%4 0 0% Transfer in – Budget Stabilization 0 0 0 4,617,143 1,212,728 0 -100%5 0 0% Total Source of Funds 58,464,947 59,602,426 64,113,946 69,565,405 68,100,698 62,772,426 -7% 63,765,148 2%

1VARIANCE: Project reduction in interest earnings allocated to General Fund due to declining fund balance. 2VARIANCE: Increase for projected Amports revenue.
3VARIANCE: ARPA funding for government services in FY25 which has ended. 4VARIANCE: Return of General Fund monies previously allocated to match Bike Garden project. Park Development Impact fees will be used instead. 5VARIANCE: No amounts for FY26 & 27 have been determined while budget is being deliberated.

ATTACHMENT C

NONDEPARTMENTAL BUDGET

2 GENERAL FUND NONDEPARTMENTAL (100-1250) – EXPENSES/USE OF FUNDS

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Use of Funds:

Personnel 14,333 15,919 15,626 20,600 20,600 20,500 0% 20,500 0% Supplies 12,159 22,123 15,475 10,000 20,000 22,000 10% 24,000 9% Contracts1 61,658 230,160 163,480 353,458 275,000 275,000 0% 275,000 0% Contracts – County Admin. 97,651 91,338 105,657 115,268 113,923 121,030 6% 127,085 5% Utility Box Artwork 0 1,000 500 83,891 83,891 0 -100%2 0 0% Murals 56,106 0 5,000 108,772 108,772 0 -100%2 0 0%
Chinese History Project 0 0 0 60,000 60,000 0 -100%3 0 0% Community Grants 0 49,715 50,000 50,000 50,000 50,000 0% 50,000 0% Non-Profit Capacity Grants 0 0 0 277,131 277,131 0 -100%4 0 0% Insurance & Claims 2,516,518 3,614,088 4,420,458 4,767,077 4,729,149 5,650,813 19%5 6,155,894 9% Library Contribution 152,529 170,963 162,657 175,000 180,259 226,979 26% 249,676 10% Water – Golf Course 70,264 181,315 127,462 200,000 200,000 200,000 0% 200,000 0% Water - AUSD 117,254 59,149 71,801 100,000 100,000 100,000 0% 100,000 0% Vehicle Maint/Replacement 5,735 6,522 4,325 4,971 4,971 10,080 103% 10,080 0% Business Expense 187,006 522,867 176,024 281,000 291,000 253,000 -13% 298,000 18% Transfer Out - CIP 2,309,372 2,208,788 2,806,365 0 0 0 0% 0 0% Transfer Out – Debt Service 344,520 348,688 341,933 344,977 344,988 342,276 -1% 344,026 1% Transfers Out – Marina Subsidy 100,000 585,000 621,000 685,375 300,000 708,000 0% 708,000 0% Transfer Out – Budget Stabilization 7,583,062 3,676,917 3,504,092 0 0 0 0% 0 0% Internal Services (702,736) (702,736) (851,589) (851,589) (851,208) (850,930) 0% (850,930) 0% Total Use of Funds 12,925,431 11,081,816 11,740,266 6,785,931 6,308,476 7,128,748 13% 7,711,331 8%

1NOTE: Contracts are for 4th of July event funding, actuarial services, collection agency services and other city wide event promotional activity. 2VARIANCE: Prior year one time revenue funding allocated to these projects. 3VARIANCE: Prior City Council allocation to a Chinese History Project 4VARIANCE: One time revenue funding allocated to non-profit capacity building grants. As of yet, no guidelines or parameters have been established to carry this out, Council may want to evaluate returning funds to reserves or another program. 5VARIANCE: 19% projected increase in General Liability insurance premium.

2024-25 2024-25 2025-26 % 2026-27 %
Revenue Type Budget Revised Proposed Change Proposed Change Taxes:

Property Tax-Secured 15,367,563 15,310,563 16,235,292 6% 16,884,704 4% Property Tax In Lieu of VLF 11,379,766 11,489,706 11,948,230 4% 12,426,160 4% Property Tax-Unsecured 360,000 360,000 360,000 0% 360,000 0% Property Tax-Other 1,000,000 1,000,000 1,100,000 10% 1,100,000 0% Other In Lieu Taxes 500 500 600 20% 600 0%
Unitary Tax 525,000 525,000 505,000 -4% 505,000 0%
Total Property Tax 28,632,829 28,685,769 30,149,122 5% 31,276,464 4% Franchises - Miscellaneous 10,000 25,968 26,750 3% 27,550 3% Franchise-Gas 2,579,120 1,339,324 1,366,110 2% 1,393,433 2% Franchise-Electric 666,340 722,310 743,980 3% 766,299 3% Franchise-Cable TV 1,347,340 1,100,000 1,122,000 2% 1,144,440 2% Franchise-Refuse Collection 1,586,622 1,725,000 1,731,250 0% 1,821,812 5% Total Franchise Taxes 6,189,422 4,912,602 4,990,090 2% 5,153,534 3% Business License Tax 1,820,000 1,820,000 1,820,000 0% 1,820,000 0% Business License Tax - Rental 2,100,000 2,200,000 2,205,000 0% 2,210,000 0% Business License Tax Penalty 85,000 150,000 150,000 0% 150,000 0% Business Lic Tax Application 90,000 90,000 100,000 11% 115,000 15% Contractors Business License 10,000 2,000 2,000 0% 2,000 0% Total Business License Taxes 4,105,000 4,262,000 4,277,000 0% 4,297,000 0% Property Transfer Tax 600,000 620,000 620,000 0% 620,000 0% Sales and Use Tax 18,224,552 17,639,537 18,043,564 2% 18,358,000 2% 1% Sales Tax 20,594,826 19,921,225 19,997,489 0% 20,235,000 1% Sales & Use Tax P.S. Allocation 985,000 846,700 879,800 4% 910,600 4% Motor Vehicle In Lieu Fees 80,000 182,318 125,000 -31% 125,000 0% Transient Occupancy Tax 150,000 150,000 150,000 0% 150,000 0% Total Other Taxes 40,634,378 39,359,780 39,815,853 1% 40,398,600 1% Total Taxes 79,561,629 77,220,151 79,232,065 3% 81,125,598 2% Licenses & Permits:

Building Permits 2,508,800 2,508,800 2,500,000 0% 2,500,000 0% Encroachment Permits 289,000 987,769 585,000 -41% 585,000 0% Wide Vehicle/Overload Permits 11,240 10,000 5,200 -48% 5,200 0% Total Licenses & Permits 2,809,040 3,506,569 3,090,200 -12% 3,090,200 0% Fines & Penalties:

Vehicle Code Fines 75,000 15,000 25,000 67% 50,000 100% Non-Traffic Fines 100 1,413 100 -93% 100 0%
Total Fines & Penalties 75,100 16,413 25,100 53% 50,100 100%

ATTACHMENT D
GENERAL FUND REVENUE SUMMARY - REVISED 3.26.25

2024-25 2024-25 2025-26 % 2026-27 %
Revenue Type Budget Revised Proposed Change Proposed Change

ATTACHMENT D
GENERAL FUND REVENUE SUMMARY - REVISED 3.26.25
Use of Money & Property:

Interest Earnings-Pooled 600,000 2,565,000 1,282,500 -50% 600,000 -53% Rent 575,000 575,000 590,000 3% 610,000 3%
Total Use of Money & Property 1,175,000 3,140,000 1,872,500 -40% 1,210,000 -35% Revenue from Other Agencies:

Homeowners Prop Tax Relief 80,000 75,000 75,000 0% 75,000 0% State Mandated Reimbursements 50,000 50,000 60,000 20% 65,000 8% POST Reimbursements 20,000 47,931 20,000 -58% 20,000 0% Grants-Community Development 0 0 300,000 100% 100,000 -67% Grants-Police 38,615 831,086 0 -100% 0 0%
Total Revenue from Other Agencies 188,615 1,004,017 455,000 -55% 260,000 -43% Services Charges:

Other Service Charges 40,525 28,150 28,150 0% 28,150 0% Cannabis Fees 2,125,000 2,125,000 2,150,000 1% 2,175,000 1% Assessment/Abatement Fees 200,000 100,000 107,000 7% 157,000 47% Administration Services 23,000 42,000 10,000 -76% 10,000 0% Plan Checking Fees 677,840 342,520 382,000 12% 382,000 0% Planning Fees 76,800 70,000 77,000 10% 77,000 0%
Pool Safety Fee 1,100 1,100 1,100 0% 1,100 0%
Technology Fee 105,000 105,000 105,000 0% 105,000 0%
Energy Inspection Fee 45,750 35,000 40,000 14% 40,000 0% Accessbility Fee 2,550 2,550 2,550 0% 2,550 0%
Green Building Verification & Compliance 199,000 130,000 150,000 15% 150,000 0% General Plan Maintenance Fee 117,760 90,000 100,000 11% 100,000 0% Inspection Fees 748,000 850,140 850,140 0% 850,140 0%
Billings-Mail Piece Fee 6,000 6,000 6,632 11% 6,000 -10% Billings-Cash Management 490,577 469,509 495,979 6% 520,241 5% Police Services General 150,000 100,000 100,000 0% 100,000 0% False Alarm Permit Fees 70,000 50,000 50,000 0% 50,000 0% False Alarm Response 25,000 6,000 6,000 0% 6,000 0%
Total Service Charges 5,103,902 4,552,969 4,661,551 2% 4,760,181 2% Other Revenue:

Miscellaneous Revenue 540,629 842,248 934,079 11% 936,350 0% Donations 0 100 0 -100% 0 0%
Reimb-Plan Rev Contract-Dev 0 747 0 -100% 0 0%
Total Other Revenue 540,629 843,095 934,079 11% 936,350 0% Total Revenue Before Transfers In 89,453,915 90,283,214 90,270,495 0% 91,432,429 1%

2024-25 2024-25 2025-26 % 2026-27 %
Revenue Type Budget Revised Proposed Change Proposed Change

ATTACHMENT D
GENERAL FUND REVENUE SUMMARY - REVISED 3.26.25
Transfers In:

A-2 City Wide Main. Dist (256) 30,000 30,000 30,000 0% 30,000 0% Almondridge Main. Dist (253) 55,000 55,000 55,000 0% 55,000 0% Gas Tax (213) 1,010,000 1,010,000 1,010,000 0% 1,010,000 0% Lone Tree Main. Dist (251) 21,092 21,092 21,092 0% 21,092 0% SLLM Admin Fund 257 26,478 26,478 27,731 5% 28,721 4%
NPDES (229) 260,323 260,323 265,546 2% 269,673 2%
CFD 2016-01 (280) 274,980 314,117 313,962 0% 313,962 0% CFD 2018-02 (282) 624,416 755,170 754,469 0% 754,469 0% Street Impact Fund (241) 1,925,000 1,925,000 1,650,000 -14% 1,850,000 12% Supplemental Law Enforce. Grant (232) 275,940 302,375 302,375 0% 302,375 0% Traffic Safety Fund (237) 110,000 85,000 75,000 -12% 75,000 0% American Rescue Plan Fund (206) 2,813,059 4,303,594 0 -100% 0 0% Capital Improvement Fund (311) 550,000 550,000 0 -100% 0 0% Total Transfers In To General Fund 7,976,288 9,638,149 4,505,175 -53% 4,710,292 5% TOTAL GENERAL FUND REVENUES $97,430,203 $99,921,363 $94,775,670 -5% $96,142,721 1% Fiscal Years 2025-2027

Public Works provides
 Maintenance service to Antioch’s roads, parks, marina, open spaces, flood control areas, water and sewer lines
 Safe potable water to the residents
 24-hr emergency response related to water, sewer, and public infrastructure
 GIS mapping related to activities throughout the City’s different departments
 Technical engineering services and support to all City departments related to facility expansions and improvements, infrastructure rehabilitation and development
 Reviews of final and parcel maps, which divides large parcels of land into lots for residential, commercial or industrial development 2 Organizational Chart
PW
Director/City
Engineer (1)
Deputy Public
Director (1)
Assistant City
Engineer (1)
CI Admin
(8)
Engineering
Development
(5)
1 Sr Civil Engr
1 Asst Engr
1 Analyst
1 Technician
1 Asst Admin
1 Proj Mgr
2 Asst Engr
3 Inspector
1 Analyst
1 Technician
Water
Production
(25)
Water
Distribution
(31)
Collection
Systems
(21)
Parks,
Landscape,
Marina (12)
Streets
(16)
GIS
(3)
Admin
(4)
1 Suprintndnt
1 Supervisor
1 Analyst
1 Lab Asst
1 Technician
3 Instr Tech
10 WTP Oper
5 Maint Wrk
2 Gen Labor
1 Suprintndnt
1 Supervisor
1 Technician
2 Whse Wkr
2 CCC Spclst
3 Equip Oper
20 WD Oper
Fleet, Facilities
(8)
1 Suprintndnt
1 Supervisor
1 Technician
2 Equip Oper
14 CS Worker
2 Gen Labor
1 Op Supv
1 Asst Admin
7 Maint Wrkr
3 Gen Labor
1 Op Supv
1 Technician
2 Equip Op
12 Maint Wrkr
1 Op Supv
3 Maint Wrkr
4 Mechanic
1 Coordinator
1 GIS Speclst
1 Technician
2 Analyst
2 Asst Admin
3 Staffing Overview
Vacant Positions Total
Administrative Analyst III 1
Assistant C ity Engineer 1
Assistant Engineer 1
Assistant Public Works Technician 1
Equipment Operator 1
Facility Maintenance Worker 1
GIS Specialist 1
Lead C ollection Systems Worker 2
Senior C ivil Engineer 1
Senior Engineering Technician 1
Water Distribution Operator II 1
Water Treatment Instrument Tech. I/II 1
Water Treatment Operator wC ert 1
Water Treatment Plant Supervisor 1
Total 154
Division Authorized Filled Vacant
Administration 7 5 2
Capital Improvement Admin 8 7 1
Collection Systems 21 18 3
Engineering Development 5 3 2
Fleet & Facilities 8 7 1
GIS 3 2 1
Parks/Landscape & Marina 12 12 0
Streets 16 16 0
Water Distribution 31 30 1
Water Production 25 21 4
Total 136 121 15
Funding Sources
 General Fund
❖ Administration, Streets, Signal/Street Lights, Facilities, Parks, Landscape, Work Alternative Program, Engineering, Capital Improvement
 Streets, Lights, Landscape, Median Departments (SLLMD) ❖ Assessment Districts Maintenance
 Internal Services
❖ Vehicle Replacement, Equipment Maintenance, Geographic Information System (GIS)  Enterprise
❖ Water, Sewer, Marina
 Special Revenue and Capital Projects
❖ Road Maintenance and Repair Account (RMRA), Della Fair, Gas Tax, Park In Lieu, Traffic Signal, Measure J, Channel Maintenance, Parks and Open Space, Benefit Districts, Community Facility District (CFD), Development Impact Fees, Assessment Districts, Bridge Streets

5 2024-2025 Accomplishments Highlight
 Replaced meter reading software to align with 10K new meter registry replacements providing better consumption reports and leak detection  Installed water circulators throughout the Marina reducing aquatic vegetation growth
 Implemented Storm Line Cleaning Program enhancing system performance and preventing blockages that cause flooding during winter storms
 Implemented new asset management system (Cityworks) integrating with GIS to provide real time work orders and its location to staff working out in the field
6 2026 and 2027 Goals Highlight
 Complete HVAC systems upgrade throughout City facilities  Launch a Trenchless Repair Program for sanitary sewer service laterals to improve efficiency and minimize disruptions
 Implement an Inventory Control Program utilizing the Computer Maintenance Management System (CMMS) to improve inventory accuracy
 Commission and operate the Brackish Water Desalination Project  Replace battery operated controller in medians and right-of-ways with wireless connections to Weather Trak controllers to improve access and management of irrigation systems
7 ADMINISTRATION
Management support for the
department’s daily operations
Addresses public’s concerns and
service needs
8 Administration (100-2140)
2026 Salaries and Benefits budget includes filling the Public Works/City Engineer and Assistant City Engineer vacancies 9 2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Budget Budget Revised Proposed Change Proposed Change Use of Funds:

Salaries 282,605 352,541 86,624 339,536 169,032 337,367 100% 346,656 3% Benefits 218,276 154,637 58,166 266,022 117,765 258,112 119% 282,350 9% Supplies 3,164 2,311 3,621 9,040 8,853 4,305 -51% 4,305 0% Contracts 188 156 4,373 1,166 1,166 500 -57% 500 0%
Vehicle Maint/Replacement 0 0 58 66 66 0 -100% 0 0%
Computer/Phone Maint 71,999 71,999 195,925 195,925 252,851 252,851 0% 252,851 0% Bus Exp/Conf/Dues 934 1,633 2,809 10,364 8,132 8,691 7% 8,691 0% Internal Services -502,380 -502,380 -304,941 -679,539 -467,539 -679,539 45% -679,539 0% Total Use of Funds 74,786 80,897 46,635 142,580 90,326 182,287 102% 215,814 18% Funded FTE's 1.78 1.78 1.78 1.78 1.780 1.780 1.780
PUBLIC WORKS ADMINISTRATION (100-2140)

GEOGRAPHIC INFORMATION SYSTEM (GIS)
 Management and support of GIS related activities throughout the City which includes
* design, development and maintenance of spatial databases * acquisition and data conversion of assessor parcel data * GIS data linkage to internal software
 Provides support to all departments for GIS software applications  Dedicated support for the Public Works’ Maintenance
Management System
10 GIS (573-1435)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source:

Billings to Dept - Computer 0 141,098 151,085 151,085 170,520 13% 182,535 7% Transfers in from Enterprise 538,380 280,678 529,020 445,048 570,180 28% 597,402 5% Total Revenues 538,380 421,776 680,105 596,133 740,700 24% 779,937 5% Expenditures:

Salaries 343,423 250,608 462,691 324,100 403,558 25% 414,563 3% Benefits 194,954 166,997 307,859 272,032 337,143 24% 366,064 9% Supplies 13,633 16,003 20,000 20,000 20,000 0% 20,000 0% Contracts 102,202 161,910 800,808 604,054 295,000 -51% 295,000 0% Insurance 25,339 32,058 42,686 41,885 48,586 16% 53,445 10% Computer/Phone Maint 26,657 24,654 24,654 31,061 31,061 0% 31,061 0% Bus Exp/Conf/Dues 19,413 92,933 10,050 10,050 10,000 0% 10,000 0% Furniture & Equipment 257,917 12,449 10,000 10,000 15,000 50% 15,000 0% Internal Services 100,679 138,662 164,676 180,745 266,231 47% 266,231 0% Total Expenditures 1,084,217 896,274 1,843,424 1,493,927 1,426,579 -5% 1,471,364 3% Funded FTE'S 4.08 4.08 4.08 4.08 4.08 4.08
Information Services - GIS Support Services (573-1435)11 GIS (573-1435) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
CIVIC PLUS (SeeClickFix) SOFTWARE LICENSING 45,000 45,000 ESRI SGEA SOFTWARE LICENSING 85,000 85,000
KOSMOS GEOSPATIAL GIS CONSULTING SERVICES 90,000 90,000 ROK Technologies SOFTWARE LICENSING 75,000 75,000
TOTAL 295,000 295,00012

FLEET & FACILITIES
 Manage the City’s fleet inventory and services
 Provide service to all City-owned and leased building facilities
13 Facilities Maintenance (100-2190)

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:
1% Sales Tax 141,165 152,475 0 0 0 0 0% 0 0%
TotalSourceofFunds 141,165 152,475 0 0 0 0 0% 0 0%
UseofFunds:

Salaries 271,105 296,377 309,668 321,581 337,236 351,085 4% 351,276 0% Benefits 186,803 237,382 256,961 288,250 283,958 323,313 14% 346,024 7% Supplies 48,549 72,287 60,678 64,850 64,850 59,850 -8% 59,850 0% Contracts 518,418 569,738 826,613 1,275,669 1,368,347 855,200 -38% 947,800 11% Parts & Serv-Vandalism/Accidents 10,653 50,713 35,344 66,656 63,656 47,800 -25% 47,800 0% Insurance & Taxes 13,731 16,560 20,516 24,101 23,978 22,611 -6% 24,101 7% Vehicle Maint/Replacement 12,772 13,920 12,987 11,463 11,463 7,448 -35% 7,448 0% Computer/Phone Maint 1,507 1,507 17,994 17,994 22,913 22,913 0% 22,913 0% Utilities 160,318 243,123 233,744 228,456 234,878 240,000 2% 240,000 0% Bus Exp/Conf/Dues 1,325 2,225 2,454 7,900 7,900 8,500 8% 8,500 0% Furniture & Equipment 0 23,647 25,998 0 0 0 0% 0 0%
Internal Services -193,723 -193,723 -112,601 -112,601 -145,750 -145,750 0% -145,750 0% Total Use of Funds 1,031,458 1,333,756 1,690,356 2,194,319 2,273,429 1,792,970 -21% 1,909,962 7% FTE's 3.415 3.415 3.415 3.415 3.415 3.415 3.415
PUBLIC WORKS FACILITIES MAINTENANCE (100-2190)14
Facilities Maintenance (100-2190) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
American Plumbing Various plumbing Repair 50,000 50,000 Bay Areq Air Quality Management 7,500 7,500
Bay Alarm Monthly Maintenance 68,016 74,900
Bay Cities Sprinkler Inspections and Maintenance 40,000 44,000 Dream Ride Elevator Services 25,000 27,500
Facilities Public Works Maintenance Restroom Upgrade 20,000 0 Honeywell Mechanical Maintenance 124,300 130,480
Honeywell City Hall Electronic Zones 140,000 0
Honeywell Honeywell HVAC Lab 0 25,000
Honeywell Honeywell HVAC Filter Gallery 0 50,000
Honeywell Honeywell BMS Upgrade 0 50,000
Honeywell Honeywell Boiler 0 30,000
Honeywell HVAC Repairs Various Facilities 150,000 150,000 Lopez/Luma All Maintenance Shops Windows and Building Painting 0 50,000 Odyssey Power Generator Maintenance and Service 25,000 27,500 Pepper Investments Aantex Pest and Rodent Control 25,350 27,900 Real Protection Real Protection Fire Panel Upgrade 0 20,000 Real Protection Fire Alarm Inspections and Monitoring 30,000 33,000 Roof Repairs & Assesment Various Facilities 150,000 150,000 TOTAL 855,166 947,78015
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $8,404,369 $9,735,918 $11,528,550 $11,528,550 $9,049,635 $8,136,240 Revenue Source:

Investment Income 131,992 363,884 65,000 365,000 300,000 -18% 200,000 -33% Current Service Charges 2,903,340 2,500,060 1,457,751 1,457,751 740,970 -49% 740,970 0% Other 76,688 203,852 45,000 45,000 45,000 0% 45,000 0%
Transfers in from Dev Impact - PW 0 0 66,042 66,042 0 -100% 0 0% Total Revenues 3,112,020 3,067,796 1,633,793 1,933,793 1,085,970 -44% 985,970 -9% Expenditures:

Equipment 1,780,069 1,274,434 4,411,728 4,411,728 1,998,000 -55% 2,126,625 6% Internal Services 402 730 730 980 1,365 39% 1,365 0%
Total Expenditures 1,780,471 1,275,164 4,412,458 4,412,708 1,999,365 -55% 2,127,990 6% Ending Balance, June 30 $9,735,918 $11,528,550 $8,749,885 $9,049,635 $8,136,240 $6,994,220 VEHICLE REPLACEMENT (Fund 569)
Statement of Revenues, Expenditures and Change in Net Position Vehicle Replacement (569) Fund Summary16
Vehicle Equipment Maintenance (570-2610)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Interest Earnings-Pooled 9,453 25,303 1,000 18,000 5,000 -72% 5,000 0% Billings To Departments 1,427,240 1,350,000 1,550,000 1,550,000 1,900,000 23% 1,900,000 0% Fuel and Lubricant Sales 473,697 517,951 770,000 615,000 615,000 0% 615,000 0% Miscellaneous Revenue 22,505 17,759 25,000 20,000 20,000 0% 20,000 0% Miscellaneous Refunds 13,082 39,008 5,000 5,000 5,000 0% 5,000 0% Total Source of Funds 1,945,977 1,950,021 2,351,000 2,208,000 2,545,000 15% 2,545,000 0% Use of Funds:

Salaries 385,814 454,895 582,762 520,300 591,194 14% 604,622 2% Benefits 284,636 340,343 468,281 436,590 517,626 19% 562,144 9% Supplies 710,374 639,462 843,051 681,936 683,500 0% 684,550 0% Contracts 287,980 289,922 546,769 501,543 323,000 -36% 323,000 0% Parts & Service-Vandalism/Accidents 149,031 140,104 189,706 189,706 190,000 0% 190,000 0% Insurance & Taxes 74,718 109,921 134,640 130,000 150,800 16% 165,880 10% Vehicle Maint/Replacement 10,367 76,843 13,052 13,052 6,877 -47% 6,877 Computer/Phone Maint 33,088 34,290 34,290 43,379 43,379 0% 43,379 0% Utilities 7,050 10,951 20,812 10,000 10,000 0% 10,000 0% BusExp/Conf/Dues 2,883 2,491 16,550 19,600 7,600 -61% 7,600 0% Furniture & Equipment 0 10,079 157,195 157,195 35,000 -78% 15,000 -57% Total Use of Funds 1,945,941 2,109,301 3,007,108 2,703,301 2,558,976 -5% 2,613,052 2% Funded FTE's 5.735 5.735 5.735 5.735 5.735 5.735
EQUIPMENT MAINTENANCE (570-2610)17
Vehicle Equipment Maintenance (570-2610) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
PRECISION BRAKE AND FORNT END VEHICLE REPAIR 6,000 6000 PETERSON TRACTOR CO AUTO REPAIR PARTS 50,000 50000
UNLIMITED GRAPHICS AND SIGN NETWORKCITY VEHICLE DECALS 12,000 12000 VARIOUS OUTSIDE PARTS AND REPAIR 250,000 250,000
NORCAL DIESEL SOLUTIONS DIESEL OPACITY TESTING 5,000 5,000 TOTAL 323,000 323,00018

STREETS
 Maintain and repair roadway, right-of-ways, parking lots  Manage the operation and maintenance of traffic signals, signal controllers, streetlights, and traffic loops
19 Street Maintenance (100-2160)
2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:
1% Sales Tax 157,284 345,991 0 0 0 0 0% 0 0%
Special Service Public Works 1,114 0 0 0 0 0 0% 0 0%
Miscellaneous Revenue 49,958 0 7,232 0 0 0 0% 0 0%
Trans in from GasTax Fund 1,010,000 1,010,000 1,010,000 1,010,000 1,010,000 1,010,000 0% 1,010,000 0% Trans in from St Impact Fund 1,644,559 1,893,893 1,898,135 1,925,000 1,925,000 1,650,000 -14% 1,850,000 12% Total Source of Funds 2,862,915 3,249,884 2,915,367 2,935,000 2,935,000 2,660,000 -9% 2,860,000 8% Use of Funds:

Salaries 697,607 797,715 782,726 999,325 999,325 1,025,177 3% 1,036,676 1% Benefits 529,834 622,276 596,706 857,735 822,307 878,981 7% 950,950 8% Supplies 407,663 345,557 452,175 566,615 566,615 485,080 -14% 498,280 3% Contracts 360,104 177,378 323,244 665,653 665,653 286,000 -57% 290,000 1% Contracts - Encampment Cleanups 0 0 245,185 455,000 455,000 455,000 0% 475,680 5% Parts & Serv-Vandalism/Accidents 4,200 8,139 5,347 13,213 13,213 12,500 -5% 12,575 1% Vehicle Maint/Replacement 386,540 431,864 512,695 253,478 253,478 173,894 -31% 173,894 0% Computer/Phone Maint 5,363 5,363 14,018 14,018 17,744 17,744 0% 17,744 0% Bus Exp/Conf/Dues 2,445 3,004 3,840 9,800 18,300 8,560 -53% 8,640 1% Furniture & Equipment 0 0 17,245 127,373 127,373 0 -100% 0 0% Total Use of Funds 2,393,756 2,391,296 2,953,181 3,962,210 3,939,008 3,342,936 -15% 3,464,439 4% Funded FTE's 12.43 12.43 12.43 12.43 11.43 12.43 11.43
PUBLIC WORKS STREET MAINTENANCE (100-2160)20
Street Maintenance (100-2160) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
ANRAK ASPHALT GRINDING 50,000 50,000
HERMANN EQUIPMENT PAVER REPAIR 50,000 50,000
KENT'S OIL PAVING OIL 50,000 50,000
VARIOUS SIGNS AND SIGNS REPAIR 136,000 140,000
TOTAL 286,000 290,00021
Signal/Street Lights (100-2170)
2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Grant Reimbursement 0 0 51,941 0 0 0 0% 0 0%
Miscellaneous Revenue 21,497 754 0 1,000 37,200 15,000 -60% 15,000 0% Transfers in From Traffic Safety 100,000 120,000 81,135 110,000 85,000 75,000 -12% 75,000 0% Total Source of Funds 121,497 120,754 133,076 111,000 122,200 90,000 -26% 90,000 0% Use of Funds:

Contracts 788,697 690,646 785,479 772,000 772,000 787,000 2% 796,000 1% Computer/Phone Maint 500 500 1,000 1,000 1,000 1,000 0% 1,000 0% Parts & Serv-Vandalism/Accidents 67,243 89,809 69,234 105,175 105,175 107,500 2% 107,725 0% Utilities 112,368 125,396 155,289 202,978 202,978 164,000 -19% 168,500 3% Total Use of Funds 968,808 906,351 1,011,002 1,081,153 1,081,153 1,059,500 -2% 1,073,225 1% Funded FTE's 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PUBLIC WORKS SIGNAL/STREET LIGHTS (100-2170)22
Signal/Street Lights (100-2170) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY STATE OF CALIFORNIA TRAFFIC 472,000 472,000 DC ELECTRIC STREET LIGHT MAINTENANCE 315,000 324,000 TOTAL 787,000 796,00023

MARINA, PARKS & LANDSCAPE
 Manages 7-day-a-week operation of the Marina
 Maintain the upkeep of the City’s 34 Parks and administer the Memorial Tree Program and Children’s Memorial Tree Grove  Landscape maintenance for 21 miles, 42 acres of median and 85 acres of streetscape along major arterials and right-of ways
 Oversees the maintenance operation of the Street Light and Landscape Maintenance Districts (SLLMD)
24 Park Maintenance (100-2195)

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:
1% Sales Tax 0 0 307,000 325,000 325,000 0 -100% 0 0%
Miscellaneous Revenue 38,169 37,500 37,950 39,500 37,500 37,500 0% 37,500 0% Transfer in to SLLMDs 92,369 71,598 91,598 91,598 91,598 91,598 0% 91,598 0% TotalSourceofFunds 130,538 109,098 436,548 456,098 454,098 129,098 -72% 129,098 0% UseofFunds:

Salaries 153,520 128,703 153,573 209,166 205,500 210,504 2% 213,955 2% Benefits 87,744 87,919 85,466 182,257 138,080 157,103 14% 171,459 9% Supplies 19,265 32,938 18,772 19,935 19,935 24,800 24% 25,500 3% Contracts 1,372,167 1,401,606 1,396,958 2,108,790 2,108,790 2,075,500 -2% 2,075,500 0% Parts & Serv-Vandalism/Accidents 60,439 49,002 69,894 118,901 118,901 106,500 -10% 109,600 3% Computer/Phone Maint 2,015 2,015 2,685 2,685 2,980 2,980 0% 2,980 0% Taxes 7,405 7,712 8,372 13,996 13,996 13,996 0% 13,996 0% Utilitities 14,933 15,078 22,793 32,787 34,383 33,404 -3% 33,404 0% Bus Exp/Conf/Dues 0 2,252 1,694 2,500 2,500 4,500 80% 4,500 0% Furniture & Equipment 0 0 24,898 0 0 0 0% 0 0%
Transfer out to SLLMDs 777,000 1,059,458 1,331,458 1,912,458 1,917,458 1,303,000 -32% 1,353,000 4% Total Use of Funds 2,494,488 2,786,683 3,116,563 4,603,475 4,562,523 3,932,287 -14% 4,003,894 2% Funded FTE's 1.325 1.325 1.325 2.325 2.325 2.325 2.325
PUBLIC WORKS PARKS MAINTENANCE (100-2195)25
Park Maintenance (100-2195) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
ALTA FENCE FENCE REPAIR 5,000 5,400
AMERICAN PLUMBING PLUMBING SERVICE 5,000 5,000
AMERICAN PLUMBING PLUMBING VANDALISM 5,000 5,000
DC ELECTRIC ELECTRICAL SERVICE 10,500 11,000
JONES FAMILY BEE REMOVAL BEE REMOVAL SERVICE 1,500 1,500 M&L OVERHEAD DOORS DOOR REPAIR 5,000 5,000
MARTELL WATER SYSTEMS PUMP REPAIR 5,000 5,000
MIRACLE PLAYSYSTEMS PLAYGROUND PARTS/REPAIR 300,000 300,000 PROFESSIONAL TREE TREE SERVICE 120,000 120,000
ROBINS LOCK AND KEY LOCKSMITH 7,500 8,100
TERRACARE PARKS MAINTENANCE 1,410,911 1,410,911
TERRACARE CONTINGENCY 200,000 200,000
TOTAL 2,075,411 2,076,91126
Landscape Maintenance (100-2196)27

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:
1% Sales Tax 57,730 72,541 0 0 0 0 0% 0 0%
Miscellaneous Revenue 52,891 16,563 11,238 0 0 0 0% 0 0% Trans in from SLLMDs 38,704 14,494 14,494 14,494 14,494 14,494 0% 14,494 0% TotalSourceofFunds 149,325 103,598 25,732 14,494 14,494 14,494 0% 14,494 0% UseofFunds:

Salaries 88,198 95,760 97,180 158,924 162,000 186,092 15% 189,385 2% Benefits 51,928 57,009 59,928 109,260 101,768 112,398 10% 122,407 9% Supplies 87,271 82,528 146,782 242,721 242,721 189,020 -22% 189,220 0% Contracts 399,947 342,989 305,115 656,381 656,381 453,000 -31% 458,000 1% Parts & Serv-Vandalism/Accidents 151,440 157,204 87,602 444,321 463,000 210,000 -55% 210,000 0% Computer/Phone Maint 1,000 1,000 1,500 1,500 1,500 1,500 0% 1,500 0% Vehicle Maint/Replacement 23,397 39,961 25,889 29,647 29,647 14,156 -52% 14,156 0% Utilities 29,272 24,862 26,878 39,905 39,905 39,905 0% 39,905 0% Furniture & Equipment 0 0 4,271 10,729 10,729 0 -100% 0 0% Total Use of Funds 832,453 801,313 755,145 1,693,388 1,707,651 1,206,071 -29% 1,224,573 2% Funded FTE's 1.475 1.475 1.475 1.475 1.475 1.475 1.475
PUBLIC WORKS PARK MEDIAN/GENERAL LANDSCAPE MAINTENANCE (100-2196) Landscape Maintenance (100-2196) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
BOETHING PLANTS/TREES 5,000 5,000
DC ELECTRIC ELECTRICAL REPAIR SERVICE 10,000 10,500
EVERDE PLANTS/TREES 5,000 5,000
PROFESSIONAL TREE TREE SERVICE 100,000 100,000
SITEONE IRRIGATION REPAIR SERVICE 15,000 15,000
TERRACARE CONTINGENCY 100,000 100,000
TERRACARE LANDSCAPE SERVICE 153,083 157,676
WEST COVINA PLANTS/TREES 2,000 2,000
WESTSIDE LANDSCAPE FIREBREAK AND DISKING 37,409 37,409
WESTSIDE LANDSCAPE CONTINGENCY 25,000 25,000
TOTAL 452,492 457,58428
Marina Administration (631-2410)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Projected Change Sources of Funds:

Investment Income 11,302 6,502 5,000 15,000 5,000 -67% 5,000 0% Charges for Service 601,740 586,834 580,000 564,000 564,000 0% 564,000 0% Other 7,521 21,016 1,000 1,000 1,000 0% 1,000 0%
Transfer in from General Fund 585,000 621,000 685,375 300,000 708,000 136% 708,000 0% Total Source of Funds 1,205,563 1,235,352 1,271,375 880,000 1,278,000 45% 1,278,000 0% Use of Funds:

Salaries 165,670 172,447 202,172 210,000 205,877 -2% 209,395 2% Benefits 189,842 39,454 124,304 143,575 152,026 6% 165,657 9% Supplies 81,947 100,040 116,249 116,249 98,200 -16% 98,800 1% Contracts 289,132 138,617 473,647 473,647 201,000 -58% 201,000 0% Parts & Service-Vandalism/Accidents 1,689 1,768 1,750 1,750 2,000 14% 2,000 0% Insurance & Taxes 37,025 39,079 46,511 45,839 53,173 16% 58,490 10% Vehicle Maint/Replacement 3,932 2,340 2,340 2,340 1,700 -27% 1,700 0% Computer/Phone Maint 16,104 32,790 32,790 41,879 41,879 0% 41,879 0% Utilities 62,553 67,583 92,260 79,572 79,800 0% 79,800 0% BusExp/Conf/Dues 19,191 8,784 13,994 11,994 10,750 -10% 11,250 5% Bank Charges 4,223 4,554 27,000 18,000 20,000 11% 20,000 0% Debt Service 177,653 177,484 181,389 181,389 181,389 0% 181,390 0% Internal Services 160,717 191,590 207,500 249,953 281,151 12% 281,151 0% Total Use of Funds 1,209,678 976,530 1,521,906 1,576,187 1,328,945 -16% 1,352,512 2%

Funded FTE's 2.140 2.140 2.140 2.140 2.140 2.140
Marina Administration (631-2410)29
Marina Administration (631-2410) Contracts
2025-26 2026-27
Vendor Proposed Proposed
AANTEX PEST CONTROL 18,000 18,500
BAY ALARM ALARM/CCTV 4,754 4,754
COMCAST WIFI 8,387 8,387
CONTRA COSTA COUNTY HAZMAT PERMIT 6,000 6,000
DC ELECTRIC ELECTRICAL REPAIR 15,000 15,000
DOCKWA ANNUAL SUBSCRIPTION 10,000 10,000
HENDERSON MARINE DOCK PARTS 5,000 5,000
HONEYWELL HVAC REPAIR 5,000 5,000
HUNT AND SONS FUEL 45,000 45,000
KARLAS JANITORIAL JANITORIAL SERVICE 18,480 18,480 PROFESSIONAL TREE TREE REMOVALS 20,000 20,000
REINHOLDT ENGINEERING UST TANK INSPECTION 2,100 2,100 STEPHANIES AUTO CLEARANCE LIEN PROCESSING SERVICE 5,000 5,000 VALVTECT PETROLEUM FUEL ADDITIVE 3,000 3,000
VARIOUS FENCE, CARD READER, KEY FOBS, WEED HARVESTER 35,000 35,000 TOTAL 200,721 201,221
Type of Service30
Marina (631) Fund Summary

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Retained Earnings 7/1 $4,527 $412 $259,234 $259,234 ($436,953) ($487,898)

Revenue Source:

Investment Income 11,302 6,502 5,000 15,000 5,000 -67% 5,000 0% Charges for Services 601,740 586,834 580,000 564,000 564,000 0% 564,000 0% Other 7,521 21,016 1,000 1,000 1,000 0% 1,000 0%
Transfers In 585,000 621,000 685,375 300,000 708,000 0% 708,000 0% Total Revenues 1,205,563 1,235,352 1,271,375 880,000 1,278,000 45% 1,278,000 0%

Expenses:

Personnel 355,512 211,901 326,476 353,575 357,903 1% 375,052 5% Services & Supplies 515,796 395,555 806,541 791,270 508,502 -36% 514,919 1% Debt Service 177,653 177,484 181,389 181,389 181,389 0% 181,390 0% Internal Services 160,717 191,590 207,500 249,953 281,151 12% 281,151 0% Total Expenses 1,209,678 976,530 1,521,906 1,576,187 1,328,945 -16% 1,352,512 2%

Ending Balance with Pension Liability, June 30 $412 $259,234 $8,703 ($436,953) ($487,898) ($562,410) Net Pension Liability - June 30 $536,966 $564,047 $564,047 $564,047 $564,047 $564,047 Available Ending Balance, June 30 $537,378 $823,281 $572,750 $127,094 $76,149 $1,637

FTE's 2.140 2.140 2.140 2.140 2.140 2.140
MARINA FUND SUMMARY (631)
Statement of Revenues, Expenditures and Change in Net Position31

SLLMD FUNDS
established to account for revenue and related
expenditures of lighting and landscape activities
throughout the City’s designated districts
❖ Lone Tree Way Maintenance District
❖ Downtown Maintenance District
❖ Almondridge Maintenance District
❖ Hillcrest Maintenance District
❖ Park Maintenance District 1-A
❖ Citywide District 2A Maintenance District
❖ SLLMD Maintenance District Administration
❖ East Lone Tree District
32 SLLMD
MAP33
Lone Tree Maintenance District (251-4511) Zone 1
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Interest Earnings-Pooled 7,537 18,644 500 19,000 3,500 -82% 2,500 -29% Assessment Fees 148,750 155,559 148,749 149,032 149,032 0% 149,032 0% Total Source of Funds 156,287 174,203 149,249 168,032 152,532 -9% 151,532 -1% Use of Funds:

Salaries 11,428 9,958 11,217 15,717 16,209 3% 16,443 1% Benefits 8,288 6,919 9,398 8,886 9,943 12% 10,838 9%
Supplies 0 0 15,608 15,608 0 -100% 0 0%
Contracts 78,456 70,758 132,900 132,818 84,715 -36% 84,970 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 10,761 10,567 11,357 11,357 11,357 0% 11,357 0% Business Exp/Conf/Dues 2,209 2,099 2,306 2,306 2,206 -4% 2,156 -2% Transfer out to Park Admin 16,302 21,254 37,165 38,116 29,694 -22% 30,163 2% Internal Services 10,114 13,484 14,520 18,233 24,679 35% 24,679 0% Total Use of Funds 137,558 135,039 234,971 243,541 179,303 -26% 181,106 1% Funded FTE'S 0.1370 0.1370 0.1370 0.1370 0.1370 0.1370
Lone Tree Maintenance District - Zone 1 (251-4511)34
Lone Tree Maintenance District (251-4511) Zone 1 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 1,154 1,270
TERRACARE ASSOCIATES TURF MOWING 2,338 2,338
TERRACARE ASSOCIATES LANDSCAPE SERVICES 60,816 60,793
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 5,406 5,569 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 84,715 84,97035
Lone Tree Maintenance District (251-4512) Zone 2
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 198,161 207,233 198,160 198,537 198,537 0% 198,537 Transfer in from General Fund 150,000 251,000 229,000 229,000 200,000 -13% 215,000 8% Total Source of Funds 348,161 458,233 427,160 427,537 398,537 -7% 413,537 4% Use of Funds:

Salaries 32,140 33,963 40,104 40,154 42,769 7% 43,741 2% Benefits 23,683 23,827 30,629 29,377 35,340 20% 38,715 10% Supplies 4 2 46,824 46,824 0 -100% 0 0%
Contracts 153,087 196,094 335,720 335,611 161,815 -52% 161,895 0% Parts & Service-Vandalism/Accidents 0 0 500 500 500 0% 500 0% Utilities 9,318 8,644 10,600 10,600 10,600 0% 10,600 0% Business Exp/Conf/Dues 2,165 3,797 2,488 2,488 2,500 0% 2,500 0% Transfer out to Park Admin 64,078 83,539 146,084 149,820 116,713 -22% 118,559 2% Internal Services 16,908 26,479 29,798 35,373 49,387 40% 49,387 0% Total Use of Funds 301,383 376,345 642,747 650,747 419,624 -36% 425,897 1% Funded FTE'S 0.5385 0.5385 0.5385 0.5385 0.5385 0.5385
Lone Tree Maintenance District - Zone 2 (251-4512)36
Lone Tree Maintenance District (251-4512) Zone 2 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 1,538 1,695
TERRACARE ASSOCIATES LANDSCAPE SERVICES 132,169 131,698 WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 13,109 13,502 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 161,815 161,89537
Lone Tree Maintenance District (251-4513) Zone 3
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 216,761 226,686 216,762 217,173 217,173 0% 217,173 0% Transfer in from General Fund 90,000 190,000 151,000 151,000 170,000 13% 170,000 0% Total Source of Funds 306,761 416,686 367,762 368,173 387,173 5% 387,173 0% Use of Funds:

Salaries 26,259 29,081 36,815 36,885 38,791 5% 39,608 2% Benefits 19,116 20,179 29,602 26,933 31,823 18% 34,840 9% Supplies 109 1 31,109 31,109 0 -100% 0 0%
Contracts 147,112 170,344 362,757 362,637 165,365 -54% 166,550 1% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Business Exp/Conf/Dues 945 1,040 1,082 1,082 1,082 0% 1,082 0% Transfer out to Park Admin 57,355 74,774 130,756 134,100 104,467 -22% 106,120 2% Internal Services 14,273 20,307 22,727 27,231 37,764 39% 37,764 0% Total Use of Funds 265,169 315,726 615,348 620,477 379,792 -39% 386,464 2% Funded FTE'S 0.4820 0.4820 0.4820 0.4820 0.4820 0.4820
Lone Tree Maintenance District - Zone 3 (251-4513)38
Lone Tree Maintenance District (251-4513) Zone 3 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 1,765 1,850
TERRACARE ASSOCIATES LANDSCAPE SERVICES 115,026 115,151 WESTSIDE LANDSCAPE AND CONCRETEFIREBREAK MOW AND DISKING 35,339 36,399 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 165,365 166,55039
Lone Tree Maintenance District (251-4514) Zone 4
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 76,511 80,013 76,510 91,987 91,987 0% 91,987 0% Total Source of Funds 76,511 80,013 76,510 91,987 91,987 0% 91,987 0% Use of Funds:

Salaries 1,892 2,793 3,190 3,190 3,266 2% 3,266 0%
Benefits 1,623 2,302 2,869 2,669 2,977 12% 3,185 7%
Contracts 39,373 43,680 84,912 84,989 45,750 -46% 45,785 0% Parts & Service-Vandalism/Aciidents 0 0 250 250 250 0% 250 0% Transfer out to General Fund 21,092 21,092 21,092 21,092 21,092 0% 21,092 0% Transfer out to Park Admin 2,975 3,878 6,783 6,956 5,419 -22% 5,504 2% Internal Services 3,895 5,946 6,326 8,100 10,777 33% 10,777 0% Total Use of Funds 70,850 79,691 125,422 127,246 89,531 -30% 89,859 0% Funded FTE'S 0.0250 0.0250 0.0250 0.0250 0.0250 0.0250
Lone Tree Maintenance District - Zone 4 (251-4514)40
Lone Tree Maintenance District (251-4514) Zone 4 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 750 785
TERRACARE ASSOCIATES TURF MOWING 3,740 3,740
TERRACARE ASSOCIATES LANDSCAPE SERVICES 30,025 29,988
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 1,234 1,271 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 45,750 45,78541
Lone Tree Maintenance District (251) Fund Summary
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $429,864 $542,624 $764,958 $764,958 $178,676 $140,655 Revenue Source:

Investment Income 7,537 18,644 500 19,000 3,500 -82% 2,500 -29% Assessments 640,183 669,491 640,181 656,729 656,729 0% 656,729 0% Transfers In 240,000 441,000 380,000 380,000 370,000 0% 385,000 4% Total Revenue 887,720 1,129,135 1,020,681 1,055,729 1,030,229 -2% 1,044,229 1% Expenditures:

Personnel 124,429 129,022 163,824 163,811 181,118 11% 190,636 5% Services & Supplies 443,539 507,026 1,039,413 1,039,179 487,140 -53% 488,645 0% Transfers Out 161,802 204,537 341,880 350,084 277,385 -21% 281,438 1% Internal Services 45,190 66,216 73,371 88,937 122,607 38% 122,607 0% Total Expenditures 774,960 906,801 1,618,488 1,642,011 1,068,250 -35% 1,083,326 1%

Ending Balance, June 30 $542,624 $764,958 $167,151 $178,676 $140,655 $101,558

FTE Positions 1.1825 1.1825 1.1825 1.1825 1.1825 1.1825 Fund Balance by Zone:

Zone 1 $130,051 $169,215 $83,493 $93,706 $66,935 $37,361 Zone 2 $178,053 $259,941 $44,354 $36,731 $15,644 $3,284 Zone 3 $152,698 $253,658 $6,072 $1,354 $8,735 $9,444
Zone 4 $81,822 $82,144 $33,232 $46,885 $49,341 $51,469
$542,624 $764,958 $167,151 $178,676 $140,655 $101,558
LONE TREE MAINTENANCE DISTRICT (FUND 251)
Statement of Revenues, Expenditures and Change in Fund Balance42 Downtown Maintenance District (252-4521)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Actual Proposed Change Proposed Change Beginning Balance, July 1 $115,725 $196,693 $269,723 $269,723 $140,316 $69,924 Revenue Source:

Interest Earnings-Pooled 548 2,644 50 8,000 2,500 -69% 2,500 0% Transfer in from General Fund 235,458 235,458 235,458 235,458 175,000 -26% 185,000 6% Total Revenue 236,006 238,102 235,508 243,458 177,500 -27% 187,500 6%

Expenditures:

Salaries 47,256 42,082 53,693 57,193 65,986 15% 67,980 3% Benefits 41,467 34,714 59,429 46,620 48,220 3% 53,556 11% Supplies 4,889 5,335 60,956 60,956 6,000 -90% 6,000 0%
Contracts 35,349 34,977 143,238 143,238 36,200 -75% 36,200 0% Parts & Service-Vandalism/Vandalism 0 0 500 500 500 0% 500 0% Utilities 3,753 3,198 5,408 5,408 5,408 0% 5,408 0%
Bus Exp/Conf/Dues 86 175 100 250 200 -20% 200 0%
Transfer Out to Park Admin 2,380 3,102 5,425 5,564 4,334 -22% 4,403 2% Internal Services 19,858 41,489 50,451 53,136 81,044 53% 81,044 0% Total Expenditures 155,038 165,072 379,200 372,865 247,892 -34% 255,291 3% Ending Balance, June 30 $196,693 $269,723 $126,031 $140,316 $69,924 $2,133 Funded FTE's 0.686 0.686 0.686 0.686 0.686 0.686
Statement of Revenues, Expenditures and Change in Fund Balance DOWNTOWN MAINTENANCE DISTRICT (FUND 252)43
Downtown Maintenance District (252-4521) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
TERRACARE ASSOCIATES TURF MOWING 2,338 2,338
TERRACARE ASSOCIATES LANDSCAPE SERVICES 15,737 15,737
VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 18,125 18,125 TOTAL 36,200 36,20044
Almondridge Maintenance District (253-4531)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $71,344 $70,258 $79,050 $79,050 $59,709 $46,696 Revenue Source:

Interest Earnings-Pooled 2,610 3,287 500 2,500 2,500 0% 2,500 0% Assessment Fees 102,436 107,126 102,436 109,682 109,682 0% 109,682 0% Total Revenue 105,046 110,413 102,936 112,182 112,182 0% 112,182 0%

Expenditures:

Salaries 1,892 2,793 3,190 3,190 3,339 5% 3,440 3%
Benefits 1,622 2,302 2,872 2,832 3,021 7% 3,280 9%
Contracts 38,807 29,640 52,967 52,967 45,775 -14% 45,800 0% Parts & Service-Vandalism/Aciidents 0 0 1,000 1,000 1,000 0% 1,000 0% Utilities 2,580 3,281 3,137 3,137 3,137 0% 3,137 0%
Bus Exp/Conf/Dues 193 119 175 150 150 0% 150 0%
Transfer out to General Fund 55,000 55,000 55,000 55,000 55,000 0% 55,000 0% Transfer out to Park Admin 2,975 3,878 6,783 6,956 5,419 -22% 5,504 2% Internal Services 3,063 4,608 4,919 6,291 8,354 33% 8,354 0% Total Expenditures 106,132 101,621 130,043 131,523 125,195 -5% 125,665 0% Ending Balance, June 30 $70,258 $79,050 $51,943 $59,709 $46,696 $33,213 Funded FTEs 0.025 0.025 0.025 0.025 0.025 0.025
Statement of Revenues, Expenditures and Change in Fund Balance ALMONRIDGE MAINTENANCE DISTRICT (FUND 253)45
Almondridge Maintenance District (253-4531) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 875 900
TERRACARE ASSOCIATES LANDSCAPE SERVICES 29,210 29,210
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 690 690 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 45,775 45,80046
Hillcrest Maintenance District (254-4541) Zone 1
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Interest Earnings-Pooled 15,654 36,501 1,000 32,000 15,000 -53% 8,000 -47% Assessment Fees 276,456 289,113 276,456 276,981 276,981 0% 276,981 0% Transfer in from General Fund 82,000 117,000 202,000 202,000 140,000 -31% 140,000 0% Total Source of Funds 374,110 442,614 479,456 510,981 431,981 -15% 424,981 -2% Use of Funds:

Salaries 37,993 42,223 49,332 49,397 52,241 6% 53,238 2% Benefits 27,588 29,099 37,322 36,969 42,625 15% 46,599 9% Supplies 4 1 115,368 115,368 15,000 -87% 15,000 0%
Contracts 169,308 156,608 253,813 253,660 148,255 -42% 148,365 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 8,643 11,630 10,005 10,005 10,005 0% 10,005 0% Business Exp/Conf/Dues 2,457 2,114 1,853 1,853 1,703 -8% 1,553 -9% Transfer out to Park Admin 74,073 96,569 168,870 173,188 134,918 -22% 137,052 2% Internal Services 22,116 31,769 35,606 42,481 59,144 39% 59,144 0% Total Use of Funds 342,182 370,013 672,669 683,421 464,391 -32% 471,456 2% Funded FTE's 0.6225 0.6225 0.6225 0.6225 0.6225 0.6225
Hillcrest Maintenance District, Zone 1 (254-4541)47
Hillcrest Maintenance District (254-4541) Zone 1 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 2,255 2,365
TERRACARE ASSOCIATES TURF MOWING 6,218 6,218
TERRACARE ASSOCIATES LANDSCAPE SERVICES 99,583 99,583
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 25,198 25,198 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 148,255 148,36548
Hillcrest Maintenance District (254-4542) Zone 2
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 365,066 381,779 365,065 365,759 365,759 0% 365,759 0% Transfer in from General Fund 0 22,000 92,000 157,000 85,000 -46% 95,000 12% Total Source of Funds 365,066 403,779 457,065 522,759 450,759 -14% 460,759 2% Use of Funds:

Salaries 23,768 31,997 32,628 69,210 34,674 -50% 35,398 2% Benefits 17,419 21,267 26,083 48,048 28,369 -41% 31,045 9% Supplies 10,223 1 35,123 35,123 10,000 -72% 10,000 0%
Contracts 165,399 194,442 822,328 822,127 163,475 -80% 164,725 1% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 9,171 8,448 10,546 10,546 10,546 0% 10,546 0% Business Exp/Conf/Dues 2,205 2,484 2,434 2,434 2,434 0% 2,434 0% Transfer out to Park Admin 50,274 65,543 114,614 117,545 91,571 -22% 93,019 2% Internal Services 18,884 61,414 65,900 84,433 110,920 31% 110,920 0% Total Use of Funds 297,343 385,596 1,110,156 1,189,966 452,489 -62% 458,587 1% Funded FTE's 0.4225 0.4225 0.4225 0.4225 0.4225 0.4225
Hillcrest Maintenance District, Zone 2 (254-4542)49
Hillcrest Maintenance District (254-4542) Zone 2 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 2,975 3,125
TERRACARE ASSOCIATES TURF MOWING 8,324 8,324
TERRACARE ASSOCIATES LANDSCAPE SERVICES 99,008 100,108 WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 38,168 38,168 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 163,475 164,72550
Hillcrest Maintenance District (254-4544) Zone 4
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 186,762 195,313 186,762 187,147 187,147 0% 187,147 0% Transfer in from General Fund 135,000 135,000 270,000 270,000 175,000 -35% 175,000 0% Total Source of Funds 321,762 330,313 456,762 457,147 362,147 -21% 362,147 0% Use of Funds:

Salaries 25,811 30,010 39,328 39,328 41,069 4% 41,901 2% Benefits 18,592 20,583 32,176 29,345 33,510 14% 36,676 9% Supplies 61 1 2,704 2,704 0 -100% 0 0%
Contracts 153,429 174,509 280,925 280,823 144,275 -49% 144,800 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 8,502 8,260 9,194 9,194 9,194 0% 9,194 0%
Business Exp/Conf/Dues 1,870 2,042 1,839 1,839 1,839 0% 1,839 0% Transfer out to Park Admin 59,497 77,566 135,638 139,108 108,369 -22% 110,082 2% Internal Services 16,141 21,324 23,674 28,551 39,584 39% 39,584 0% Total Use of Funds 283,903 334,295 525,978 531,392 378,340 -29% 384,576 2% Funded FTE's 0.5000 0.5000 0.5000 0.5000 0.5000 0.5000
Hillcrest Maintenance District, Zone 4 (254-4544)51
Hillcrest Maintenance District (254-4544) Zone 4 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 1,525 1,600
TERRACARE ASSOCIATES TURF MOWING 4,676 4,676
TERRACARE ASSOCIATES LANDSCAPE SERVICES 107,154 107,604 WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 15,919 15,919 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 144,275 144,80052
Hillcrest Maintenance District (254) Fund Summary
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $826,329 $963,839 $1,050,641 $1,050,641 $136,749 $86,416 Revenue Source:

Investment Income 15,654 36,501 1,000 32,000 15,000 -53% 8,000 -47% Assessment Fees 828,284 866,205 828,283 829,887 829,887 0% 829,887 0% Transfer in from Gen Fd 217,000 274,000 564,000 629,000 400,000 -36% 410,000 3% Total Revenue 1,060,938 1,176,706 1,393,283 1,490,887 1,244,887 -17% 1,247,887 0% Use of Funds:

Personnel 151,171 175,179 216,869 272,297 232,488 -15% 244,857 5% Services & Supplies 531,272 560,540 1,547,632 1,547,176 518,226 -67% 519,961 0% Transfers Out 183,844 239,678 419,122 429,841 334,858 -22% 340,153 2% Internal Services 57,141 114,507 125,180 155,465 209,648 35% 209,648 0% Total Use of Funds 923,428 1,089,904 2,308,803 2,404,779 1,295,220 -46% 1,314,619 1% Ending Balance, June 30 $963,839 $1,050,641 $135,121 $136,749 $86,416 $19,684 Funded FTE'S 1.545 1.545 1.545 1.545 1.545 1.545
Fund Balance by Zone:

Zone 1 187,276 259,877 66,664 87,437 55,027 8,552
Zone 2 653,170 671,353 18,262 4,146 2,416 4,588
Zone 4 123,393 119,411 50,195 45,166 28,973 6,544
963,839 1,050,641 135,121 136,749 86,416 19,684
HILLCREST MAINTENANCE DISTRICT (FUND 254)
Statement of Revenues, Expenditures and Change in Fund Balance53 Park Maintenance District 1-A (255-4551)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $188,333 $234,751 $288,914 $288,914 $242,223 $287,825 Revenue Sources:

Interest Earnings-Pooled 3,069 9,361 2,500 9,400 9,400 0% 9,400 0% Taxes 56,215 57,935 53,967 59,765 61,436 3% 63,139 3%
Rent 44,080 40,735 45,090 45,090 45,090 0% 45,090 0%
Miscellaneous Revenue 0 14 0 0 0 0% 0 0%
Total Revenues 103,364 108,045 101,557 114,255 115,926 1% 117,629 1% Expenditures:

Salaries 1,513 2,234 2,552 2,552 2,671 5% 2,752 3%
Benefits 1,299 1,842 2,296 2,296 2,415 5% 2,625 9%
Supplies 1,978 1,641 3,786 3,786 1,700 -55% 1,700 0%
Contracts 33,017 33,652 130,528 130,528 40,400 -69% 37,420 -7% Parts & Service-Vandalism/Aciidents 0 0 1,500 1,500 1,500 0% 1,500 0% Utilities 2,496 2,598 2,920 2,920 1,500 -49% 1,500 0%
Bus Exp/Conf/Dues 531 324 330 330 330 0% 330 0%
Furniture & Equipment 8,052 0 0 0 0 0% 0 0%
Transfer out to Park Admin 2,380 3,102 5,424 5,564 4,334 -22% 4,403 2% Internal Services 5,680 8,489 8,902 11,470 15,474 35% 15,474 0% Total Expenditures 56,946 53,882 158,238 160,946 70,324 -56% 67,704 -4% Ending Balance, June 30 $234,751 $288,914 $232,233 $242,223 $287,825 $337,750 Funded FTE's 0.0200 0.0200 0.0200 0.0200 0.0200 0.0200
Statement of Revenues, Expenditures and Change in Fund Balance Park 1A Maintenance District (FUND 255)54
Park Maintenance District 1-A (255-4551) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
BAY ALARM CCTV/ALARM 1,740 1,740
COMCAST WI-FI 1,366 1,366
CONTRA COSTA COUNTY PROPERTY TAX 400 420
TERRACARE ASSOCIATES LANDSCAPE SERVICES 17,257 17,257
TERRACARE ASSOCIATES TURF MOWING 6,079 6,079
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 557 558 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 13,000 10,000 TOTAL 40,400 37,42055
Citywide District 2A District (256-4563) Zone 3
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Interest Earnings-Pooled 7,615 17,163 1,000 18,000 15,000 -17% 10,000 -33% Assessment Fees 14,569 15,236 14,569 74,585 74,585 74,585 Transfer in from General Fund 40,000 50,000 60,000 0 0 0% 0 0% Total Source of Funds 62,184 82,399 75,569 92,585 89,585 -3% 84,585 -6% Use of Funds:

Salaries 4,375 4,741 5,936 5,936 6,274 6% 6,423 2%
Benefits 3,147 3,233 4,680 4,285 5,111 19% 5,608 10%
Contracts 27,142 17,916 59,035 59,492 37,606 -37% 37,635 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 984 929 1,298 1,298 1,298 0% 1,298 0%
Business Exp/Conf/Dues 869 703 850 850 800 -6% 750 -6%
Transfer out to Park Admin 9,519 12,410 21,701 22,257 17,339 -22% 17,613 2% Internal Services 2,996 5,222 5,672 6,946 9,757 40% 9,757 0% Total Use of Funds 49,032 45,154 99,672 101,564 78,685 -23% 79,584 1% Funded FTE's 0.0800 0.0800 0.0800 0.0800 0.0800 0.0800
CITYWIDE MAINTENANCE ZONE 3 (256-4563)56
Citywide District 2A District (256-4563) Zone 3 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
BAY ALARAM CCTV/ALARM 1,740 1,740
COMCAST WI-FI 1,366 1,366
CONTRA COSTA COUNTY PROPERTY TAX 606 635
TERRACARE ASSOCIATES TURF MOWING 6,079 6,079
TERRACARE ASSOCIATES LANDSCAPE SERVICES 17,266 17,266
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 548 548 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 37,606 37,63557
Citywide District 2A District (256-4564) Zone 4
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 12,981 13,576 12,982 13,006 13,006 0% 13,006 0% Transfer in from General Fund 86,000 90,000 261,000 261,000 90,000 -66% 95,000 6% Total Source of Funds 98,981 103,576 273,982 274,006 103,006 -62% 108,006 5% Use of Funds:

Salaries 535 615 1,508 1,508 1,579 5% 1,657 5%
Benefits 402 433 1,421 1,013 1,320 30% 1,475 12%
Contracts 121,041 83,461 265,094 265,087 78,106 -71% 78,111 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 4,764 5,160 4,651 4,651 4,651 0% 4,651 0%
Transfer out to Park Admin 2,975 3,878 6,783 6,956 5,419 -22% 5,504 2% Internal Services 5,673 10,490 11,007 14,463 18,845 30% 18,845 0% Total Use of Funds 135,390 104,037 290,964 294,178 110,420 -62% 110,743 0% Funded FTE's 0.0250 0.0250 0.0250 0.0250 0.0250 0.0250
CITYWIDE MAINTENANCE ZONE 4 (256-4564)58
Citywide District 2A District (256-4564) Zone 4 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 106 111
TERRACARE ASSOCIATES TURF MOWING 4,111 4,235
TERRACARE ASSOCIATES LANDSCAPE SERVICES 63,889 63,765
VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 78,106 78,11159
Citywide District 2A District (256-4565) Zone 5
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 1,500 1,569 1,500 1,502 1,502 0% 1,502 0% Transfer in from General Fund 82,000 82,000 207,000 207,000 100,000 -52% 100,000 0% Total Source of Funds 83,500 83,569 208,500 208,502 101,502 -51% 101,502 0% Use of Funds:

Salaries 7,131 8,192 8,950 8,950 9,554 7% 9,759 2%
Benefits 5,340 5,456 6,863 6,597 7,761 18% 8,501 10%
Contracts 42,306 28,589 171,805 171,805 45,215 -74% 45,218 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 7,554 8,243 5,408 5,408 5,408 0% 5,408 0%
Transfer out to Park Admin 13,982 18,228 31,875 32,690 25,467 -22% 25,869 2% Internal Services 4,797 6,452 7,178 8,603 12,036 40% 12,036 0% Total Use of Funds 81,110 75,160 232,579 234,553 105,941 -55% 107,291 1% Funded FTE's 0.1175 0.1175 0.1175 0.1175 0.1175 0.1175
CITYWIDE MAINTENANCE ZONE 5 (256-4565)60
Citywide District 2A District (256-4565) Zone 5 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 15 18
TERRACARE ASSOCIATES LANDSCAPE SERVICES 29,434 29,434
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 5,766 5,765 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 45,215 45,21861
Citywide District 2A District (256-4566) Zone 6
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 28,727 30,042 28,727 28,781 28,781 0% 28,781 0% Transfer in from General Fund 48,000 48,000 69,000 69,000 48,000 -30% 48,000 0% Total Source of Funds 76,727 78,042 97,727 97,781 76,781 -21% 76,781 0% Use of Funds:

Salaries 2,845 3,023 3,084 3,084 3,291 7% 3,320 1%
Benefits 2,002 2,035 2,241 2,305 2,641 15% 2,882 9%
Supplies 0 0 2,704 2,704 0 -100% 0 0%
Contracts 52,135 39,393 131,498 131,482 47,735 -64% 47,845 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 2,978 2,861 3,461 3,461 3,461 0% 3,461 0%
Transfer out to Park Admin 4,462 5,818 10,174 10,433 8,128 -22% 8,257 2% Internal Services 5,519 8,457 8,974 11,491 15,400 34% 15,400 0% Total Use of Funds 69,941 61,587 162,636 165,460 81,156 -51% 81,665 1% Funded FTE's 0.0375 0.0375 0.0375 0.0375 0.0375 0.0375
CITYWIDE MAINTENANCE ZONE 6 (256-4566)62
Citywide District 2A District (256-4566) Zone 6 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 235 245
TERRACARE ASSOCIATES TURF MOWING 5,611 5,611
TERRACARE ASSOCIATES LANDSCAPE SERVICES 27,720 27,720
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 4,169 4,269 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 47,735 47,84563
Citywide District 2A District (256-4568) Zone 8
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 75,145 78,585 75,145 75,287 75,287 0% 75,287 0% Transfer in from General Fund 58,000 58,000 58,000 58,000 65,000 12% 70,000 8% Total Source of Funds 133,145 136,585 133,145 133,287 140,287 5% 145,287 4% Use of Funds:

Salaries 8,627 9,443 13,294 13,294 13,975 5% 14,396 3%
Benefits 6,427 6,472 10,892 9,501 11,449 21% 12,617 10% Contracts 66,033 67,813 118,012 117,970 67,912 -42% 68,042 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Transfer out to Park Admin 22,311 29,087 50,865 52,166 40,638 -22% 41,281 2% Internal Services 9,454 12,437 13,577 16,801 22,860 36% 22,860 0% Total Use of Funds 112,852 125,252 207,140 210,232 157,334 -25% 159,696 2% Funded FTE's 0.1875 0.1875 0.1875 0.1875 0.1875 0.1875
CITYWIDE MAINTENANCE ZONE 8 (256-4568)64
Citywide District 2A District (256-4568) Zone 8 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 612 642
TERRACARE ASSOCIATES TURF MOWING 468 468
TERRACARE ASSOCIATES LANDSCAPE SERVICES 50,311 50,311
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 6,522 6,622 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 67,912 68,04265
Citywide District 2A District (256-4569) Zone 9
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 116,580 121,917 116,580 116,801 116,801 0% 116,801 0% Transfer in from General Fund 53,000 53,000 78,000 78,000 55,000 -29% 60,000 9% Total Source of Funds 169,580 174,917 194,580 194,801 171,801 -12% 176,801 3% Use of Funds:

Salaries 9,071 9,850 12,795 12,795 13,496 5% 13,841 3%
Benefits 6,554 6,719 10,220 9,245 11,006 19% 12,094 10% Supplies 1 0 2,704 2,704 0 -100% 0 0%
Contracts 104,482 69,365 182,150 182,087 89,150 -51% 89,498 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 6,004 5,555 7,030 7,030 7,030 0% 7,030 0%
Business Exp/Conf/Dues 1,260 1,386 1,298 1,298 1,298 0% 1,298 0% Transfer out to Park Admin 20,824 27,148 47,473 48,688 37,929 -22% 38,529 2% Internal Services 9,587 12,645 13,785 16,972 23,327 37% 23,327 0% Total Use of Funds 157,783 132,668 277,955 281,319 183,736 -35% 186,117 1% Funded FTE's 0.1750 0.1750 0.1750 0.1750 0.1750 0.1750
CITYWIDE MAINTENANCE ZONE 9 (256-4569)66
Citywide District 2A District (256-4569) Zone 9 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 950 998
TERRACARE ASSOCIATES TURF MOWING 1,403 1,403
TERRACARE ASSOCIATES LANDSCAPE SERVICES 66,515 66,515
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 10,283 10,582 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 10,000 10,000 TOTAL 89,150 89,49867
Citywide District 2A District (256-4572) Zone 10
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Assessment Fees 162,479 169,917 162,478 96,247 96,247 0% 96,247 0% Total Source of Funds 162,479 169,917 162,478 96,247 96,247 0% 96,247 0% Use of Funds:

Salaries 6,809 10,053 11,487 11,487 11,757 2% 11,757 0% Benefits 5,862 8,286 10,336 10,452 10,714 3% 11,453 7%
Contracts 38,086 67,697 214,570 213,966 51,085 -76% 51,222 0% Parts & Service-Vandalism/Aciidents 0 0 500 500 500 0% 500 0% Utilities 1,740 1,329 2,110 2,110 2,110 0% 2,110 0%
Transfer out to General Fund 10,000 30,000 30,000 30,000 30,000 0% 30,000 0% Transfer out to NPDES 10,000 10,000 10,000 10,000 10,000 0% 10,000 0% Internal Services 9,516 11,278 12,072 15,436 20,460 33% 20,460 0% Total Use of Funds 82,013 138,643 291,075 293,951 136,626 -54% 137,502 1% FTE's 0.0900 0.0900 0.0900 0.0900 0.0900 0.0900
CITYWIDE MAINTENANCE ZONE 9 (256-4569)68
Citywide District 2A District (256-4572) Zone 10 Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 785 822
TERRACARE ASSOCIATES LANDSCAPE SERVICES 31,904 31,904
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 3,396 3,496 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 15,000 15,000 TOTAL 51,085 51,22269
Citywide District 2A District (256) Fund Summary
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $480,033 $578,508 $725,012 $725,012 $240,964 $166,275 Revenue Source:

Investment Income 7,615 17,163 1,000 18,000 15,000 -17% 10,000 -33% Assessment Fees 411,981 430,842 411,981 406,209 406,209 0% 406,209 0% Transfers In 367,000 381,000 733,000 673,000 358,000 -47% 373,000 4% Total Revenue 786,596 829,005 1,145,981 1,097,209 779,209 -29% 789,209 1% Expenditures:

Personnel 69,127 78,551 103,707 100,452 109,928 9% 115,783 5% Services & Supplies 477,379 400,400 1,177,178 1,176,903 446,365 -62% 447,077 0% Transfers Out 94,073 136,569 208,871 213,190 174,920 -18% 177,053 1% Internal Services 47,542 66,981 72,265 90,712 122,685 35% 122,685 0% Total Expenditures 688,121 682,501 1,562,021 1,581,257 853,898 -46% 862,598 1% Ending Balance, June 30 $578,508 $725,012 $308,972 $240,964 $166,275 $92,886 Funded FTE's 0.71 0.71 0.713 0.7125 0.71250 0.71250
CITYWIDE 2A MAINTENANCE DISTRICT (FUND 256)
Statement of Revenues, Expenditures and Change in Fund Balance70 Citywide District 2A District (256) Fund Summary Continued Fund Balance by Zone:

Zone 3 28,937 66,182 42,079 57,203 68,103 73,104
Zone 4 32,234 31,773 14,791 11,601 4,187 1,450
Zone 5 29,180 37,589 13,510 11,538 7,099 1,310
Zone 6 61,422 77,877 12,968 10,198 5,823 939
Zone 8 98,068 109,401 35,406 32,456 15,409 1,000
Zone 9 69,879 112,128 28,753 25,610 13,675 4,359
Zone 10 258,788 290,062 161,465 92,358 51,979 10,724
578,508 725,012 308,972 240,964 166,275 92,88671
SLLMD Maintenance District Administration (257-4580)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Statement of Revenues, Expenditures and Change in Fund Balance STREET LIGHT AND LANDSCAPE MAINTENANCE DISTRICT ADMINISTRATION (FUND 257) Beginning Balance, July 1 $0 $0 $0 $0 $0 $0
Revenue Source:

Transfer in from Lone Tree MD 140,710 183,445 320,788 328,992 256,293 -22% 260,346 2% Transfer in from Downtown MD 2,380 3,102 5,425 5,564 4,334 -22% 4,403 2% Transfer in from Almondridge MD 2,975 3,879 6,783 6,956 5,419 -22% 5,504 2% Transfer in from Hillcrest MD 183,844 239,678 419,122 429,841 334,858 -22% 340,153 2% Transfer in from 1A 2,380 3,102 5,424 5,564 4,334 -22% 4,403 2% Transfer in from 2A MD 74,074 96,571 168,871 173,190 134,920 -22% 137,053 2% Total Revenue 406,363 529,777 926,413 950,107 740,158 -22% 751,862 2%72 SLLMD Maintenance District Administration (257-4580) Continued

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Statement of Revenues, Expenditures and Change in Fund Balance STREET LIGHT AND LANDSCAPE MAINTENANCE DISTRICT ADMINISTRATION (FUND 257)

Expenditures:

Salaries 69,753 85,111 95,842 95,842 121,189 26% 121,189 0% Benefits 25,130 24,067 21,416 34,124 24,019 -30% 27,069 13% Supplies 59,448 71,640 186,832 186,832 97,300 -48% 98,400 1% Contracts 42,554 31,439 243,145 243,145 145,100 -40% 145,100 0% Parts & Service-Vandalism/Accidents 0 0 250 250 250 0% 250 0% Insurance 42,955 55,688 62,548 61,785 68,196 10% 74,760 10% Vehicle Maint/Replacement 96,830 146,553 181,304 181,304 135,407 -25% 135,407 0% Computer/Phone Maint 8,412 12,626 12,626 16,104 16,104 0% 16,104 0% Business Exp/Conf/Dues 8,436 4,727 8,782 8,782 8,782 0% 8,782 0% Furniture & Equipment 0 24,898 28,808 28,808 0 -100% 0 0% Transfer out to General Fund (WAP 2198) 19,039 22,358 26,478 26,478 27,731 5% 28,721 4% Internal Services 33,806 50,670 58,382 66,653 96,080 44% 96,080 0% Total Expenditures 406,363 529,777 926,413 950,107 740,158 -22% 751,862 2% Ending Balance, June 30 $0 $0 $0 $0 $0 $0
Funded FTE's 0.130 0.130 0.130 0.130 0.130 0.13073
SLLMD Maintenance District Administration (257-4580) Contracts 2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 2,500 2,500
TERRACARE ASSOCIATES TURF MOWING 5,600 5,600
PROFESSIONAL TREE TREE SERVICE 80,000 80,000
SITE ONE CONTROLLERS 50,000 50,000
VARIOUS PLANT/TREES 7,000 7,000
TOTAL 145,100 145,10074
East Lone Tree District (259-4591)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $203,366 $168,369 $174,717 $174,717 $72,949 $92,729 Revenue Source:

Interest Earnings - Pooled 4,235 6,287 500 6,000 3,000 -50% 3,000 0% Assessment Fees 223,914 234,167 223,915 234,167 234,167 0% 234,167 0% Total Revenue 228,149 240,454 224,415 240,167 237,167 -1% 237,167 0% Expenditures:

Salaries 10,213 15,080 16,643 16,700 17,636 6% 17,636 0% Benefits 8,794 12,430 15,132 15,036 16,002 6% 17,105 7% Contracts 174,907 131,510 228,343 228,343 95,504 -58% 95,852 0% Parts & Service-Vandalism/Accidents 0 0 1,000 1,000 1,000 0% 1,000 0% Business Exp/Conf/Dues 418 214 500 500 300 -40% 300 0%
Transfer out to NPDES Channel Maint. 60,000 60,000 60,000 60,000 60,000 0% 60,000 0% Internal Services 8,814 14,872 16,046 20,356 26,945 32% 26,945 0% Total Expenditures 263,146 234,106 337,664 341,935 217,387 -36% 218,838 1% Ending Balance, June 30 $168,369 $174,717 $61,468 $72,949 $92,729 $111,058 Funded FTEs 0.135 0.135 0.135 0.135 0.135 0.135
Statement of Revenues, Expenditures and Change in Fund Balance EAST LONE TREE STREET LIGHT AND LANDSCAPE MAINTENANCE DISTRICT (FUND 259)75 East Lone Tree District (259-4591) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
CONTRA COSTA COUNTY PROPERTY TAX 1,949 2,297
TERRACARE ASSOCIATES LANDSCAPE SERVICES 54,383 54,383
WESTSIDE LANDSCAPE AND CONCRETE FIREBREAK MOW AND DISKING 9,172 9,172 VARIOUS ELECTRICAL, TREE MAINTENANCE, MULCH 30,000 30,000 TOTAL 95,504 95,85276

WATER PRODUCTION
 Operates 24-hours/day under the regulatory oversight of the State Water Resources Control Board (SWRCB) Division of Drinking Water, ensuring that the water distributed by the City is of the highest quality possible and meets all State and Federal health standards
 Responsible for the operation and maintenance of 2
surface water treatment plants with a combined capacity of 36 million gallons per day
 Responsible for the municipal reservoir, the river intake pump station, 11 booster pump stations, and 12 water tanks 77 Water Production (611-2320)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change

Use of Funds:

Salaries 1,682,633 1,736,221 2,770,949 2,120,000 2,528,830 19% 2,603,822 3% Benefits 1,024,193 1,147,163 2,014,228 1,494,810 1,972,880 32% 2,165,034 10% Supplies 168,864 168,104 225,486 201,425 210,825 5% 214,570 2% Chemicals 1,092,358 1,658,072 2,400,000 1,907,500 2,002,875 5% 2,103,019 5% Contracts 13,798,709 16,970,134 19,036,991 13,177,092 13,957,218 6% 16,033,300 15% Parts & Serv-Vandalism/Accidents 470,784 170,407 270,000 110,000 110,000 0% 110,000 0% Taxes 0 23,615 0 0 0 0% 0 0%
Vehicle Maint/Replacement 85,504 111,391 114,407 114,407 182,915 60% 182,915 0% Computer/Phone Maint 16,293 17,888 17,888 22,207 22,207 0% 22,207 0% Utilities 2,141,443 2,203,703 3,719,954 2,219,954 2,330,952 5% 2,447,499 5% Bus Exp/Conf/Dues 25,729 63,513 84,500 51,500 51,500 0% 51,575 0% Furniture & Equipment 256,963 205,239 160,000 160,000 60,000 -63% 60,000 0% Internal Services 379,865 561,812 631,286 763,076 1,059,314 39% 1,059,314 0% Total Use of Funds 21,143,338 25,037,262 31,445,689 22,341,971 24,489,516 10% 27,053,255 10%

Funded FTE's 14.00 18.00 18.00 22.00 22.00 22.00
WATER PRODUCTION (611-2320)78
Water Production (611-2320) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
AQUATIC INFOMATICS WATER QUALITY SOFTWARE 12,000 15,000 AVEVA SCADA SOFTWARE 20,000 20,000
CCWD WATER SUPPLY 13,442,718 15,535,800
CLEAN LAKES RESERVOIR MAINTENANCE AND SURVEY 163,000 163,000 FGL LABORATORY TESTING 50,000 30,000
IXOM RESERVOIR SOLAR BEES 15,000 15,000
PUMPMAN PUMP REPAIR 100,000 100,000
TRUE BLUE AUTOMATION SCADA SERVICES 150,000 150,000
VESTIS DOOR MATS AND SUPPLIES 4,500 4,500
TOTAL 13,957,218 16,033,30079

WATER DISTRIBUTION
 Maintain the City’s treated and raw water distribution systems in safe and serviceable condition
 Manage the City’s meter reading, backflow prevention
programs, and central stores operation
 Operates a 24-hour Standby system to respond to
emergency calls
80 Water Supervision (611-2310)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change

Sources of Funds:

Interest Earnings - Pooled-NO 971,796 2,684,553 250,000 2,600,000 2,600,000 0% 2,600,000 0% Metered Water Sales 24,488,864 25,780,051 27,420,000 24,579,554 27,023,757 10% 32,022,473 18% Water Utility Penalties 625,659 850,653 300,000 700,000 700,000 0% 700,000 0% City Metered Water 2,288,204 2,695,058 3,900,000 2,900,000 2,900,000 0% 2,900,000 0% Water Service Charge 12,363,093 12,498,994 11,525,529 14,390,137 15,575,503 8% 17,351,318 11% Water for Construction 9,541 9,773 10,000 10,000 10,000 0% 10,000 0% Water Meter Installation 135,695 202,461 67,500 70,000 70,000 0% 70,000 0% Backflow Prevention Device 340,514 359,434 207,000 275,000 275,000 0% 275,000 0% Miscellaneous Revenue 124,024 109,049 84,000 100,000 116,000 16% 116,000 0% Total Source of Funds 41,347,390 45,190,026 43,764,029 45,624,691 49,270,260 8% 56,044,791 14% WATER SUPERVISION (611-2310)81
Water Supervision (611-2310)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change

Sources of Funds:

Interest Earnings - Pooled-NO 971,796 2,684,553 250,000 2,600,000 2,600,000 0% 2,600,000 0% Special Srvc Public Works 0 0 0 0 0 0% 0 0%
Metered Water Sales 24,488,864 25,780,051 27,420,000 24,579,554 27,023,757 10% 32,022,473 18% Water Utility Penalties 625,659 850,653 300,000 700,000 700,000 0% 700,000 0% City Metered Water 2,288,204 2,695,058 3,900,000 2,900,000 2,900,000 0% 2,900,000 0% Water Service Charge 12,363,093 12,498,994 11,525,529 14,390,137 15,575,503 8% 17,351,318 11% Water for Construction 9,541 9,773 10,000 10,000 10,000 0% 10,000 0% Water Meter Installation 135,695 202,461 67,500 70,000 70,000 0% 70,000 0% Backflow Prevention Device 340,514 359,434 207,000 275,000 275,000 0% 275,000 0% Miscellaneous Revenue 124,024 109,049 84,000 100,000 116,000 16% 116,000 0% Reimbursement-Comp Abs 0 0 0 0 0 0% 0 0%
Total Source of Funds 41,347,390 45,190,026 43,764,029 45,624,691 49,270,260 8% 56,044,791 14% WATER SUPERVISION (611-2310)82
Water Supervision (611-2310) Continued
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change WATER SUPERVISION (611-2310)
Use of Funds:

Salaries 559,128 745,426 1,132,642 982,000 1,100,995 12% 1,121,532 2% Benefits 124,945 335,855 862,881 698,611 879,741 26% 950,045 8% Supplies 7,032 6,047 10,998 7,500 7,500 0% 7,500 0%
Insurance 662,888 749,550 930,118 907,252 1,052,412 16% 1,157,653 10% Vehicle Maint/Replacement 8,648 3,257 3,681 3,681 4,477 22% 4,477 0% Computer/Phone Maint 45,058 77,032 77,032 99,692 99,692 0% 99,692 0% Bus Exp/Conf/Dues 8,129 4,003 19,300 9,200 9,200 0% 9,200 0% Cash Management 112,444 89,366 115,000 115,000 115,000 0% 115,000 0% Bank Charges 275,656 448,972 435,000 998,000 998,000 0% 998,000 0% Bad Debt Expense 885,386 59,314 300,000 10,000 10,000 0% 10,000 0% Debt Service 525,302 672,169 2,257,584 711,360 2,463,079 246% 2,463,079 0% Transfer Out to Capital Imp Fund 45,489 70,503 409,870 313,427 150,000 -52% 150,000 0% Transfer out to IS Fund 573 269,190 140,339 264,510 222,524 285,090 28% 298,701 5% Internal Services 202,634 257,736 293,344 348,390 490,287 41% 490,287 0% Total Use of Funds 3,731,929 3,659,569 7,111,960 5,426,637 7,665,473 41% 7,875,166 3% Funded FTE's 7.14 7.14 7.14 7.14 7.14 7.1483
Water Distribution (611-2330)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Sources of Funds:

Special Services-Public Works 85,369 107,680 50,000 50,000 50,000 0% 50,000 0% Billings To Departments 140,089 490,977 569,000 569,000 569,000 0% 569,000 0% Miscellaneous Revenue 1,816 0 0 280 0 -100% 0 0%
Total Source of Funds 227,274 598,657 619,000 619,280 619,000 0% 619,000 0%

Use of Funds:

Salaries 2,502,261 2,730,614 3,139,603 2,560,000 3,298,977 29% 3,373,418 2% Benefits 1,695,824 1,908,075 2,482,162 2,291,372 2,525,883 10% 2,747,969 9% Supplies 1,376,558 753,690 981,142 886,712 927,250 5% 927,250 0% Paving Materials 75,956 89,122 100,000 100,000 100,000 0% 100,000 0% Pipe-Fittings/Irrigation 452,495 618,728 756,617 625,000 645,000 3% 665,000 3% Parts & Service 27,879 12,926 50,000 30,000 30,000 0% 30,000 0% Contracts 423,543 1,231,588 1,851,500 1,851,500 1,560,088 -16% 1,600,088 3% Contributed Wtr-City Property 2,042,304 2,493,426 3,650,000 2,700,000 2,700,000 0% 2,700,000 0% Recycled Water 61,318 50,244 145,800 100,000 100,000 0% 100,000 0% Insurance 0 25,625 75,000 50,000 50,000 0% 50,000 0%
Vehicle Maint/Replacement 1,200,121 459,141 482,718 482,718 351,094 -27% 351,094 0% Computer/Phone Maint 61,532 45,492 45,492 56,506 56,506 0% 56,506 0% Bus Exp/Conf/Dues 94,057 360,334 105,700 309,561 77,400 -75% 77,400 0% Furniture & Equipment 208,453 117,419 303,689 303,689 0 -100% 0 0% Meters/Backflow 0 680,643 989,357 745,000 745,000 0% 745,000 0% Internal Services 771,528 892,300 1,030,794 1,196,103 1,710,586 43% 1,710,586 0% Total Use of Funds 10,993,829 12,469,367 16,189,574 14,288,161 14,877,784 4% 15,234,311 2%

Funded FTE's 31.07 31.07 31.07 33.07 33.07 33.07
WATER DISTRIBUTION (611-2330)84
Water Distribution (611-2330) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
ADVANCE TRENCHLESS EMERGENCY WATER LEAK REPAIR 150,000 150,000 ALTA FENCE FEND REPAIR 50,000 50,000
BADGER BADGER CELLULAR SERVICE 156,000 156,000
BAY ALARM ALARM 10,000 10,000
C and J FAVALORA TRUCKING AND RECYCLE SERVICE 420,000 450,000 CENTER FOR HEARING HEALTH HEARING TEST 1,100 1,100
CENTRICITY GIS CONSULTING FOR CITYWORKS 70,000 70,000
CITYWORKS COMPUTER MAINT MANAGEMENT SYSTEM (CMMS) 65,000 75,000 CONTRA COSTA COUNTY PARCEL QUEST 18,100 18,100
ESOURCE TAP REPORT 3,000 3,000
G AN S PAVING PAVE SERVICE CUTS 292,500 292,500
HILLCREST CHEVRON CAR WASH 1,688 1,688
INFOSEND PRINT AND MAIL SERVIES 85,500 85,500
M AND L OVERHEAD DOORS GATE REPAIR 10,000 10,000
SEECLICK FIX SEECLICK FIX 9,000 9,000
TYLER TECHNOLOGIES INCODE UTILITY BILLING 169,500 169,500 USA NORTH 811 USA MARK AND LOCATE 3,700 3,700
VARIOUS PHYSICIANS DOT PHYSICAL 3,000 3,000
WEBSOFT COMPUTER MAINTENANCE MANAGEMENT SYSTEM (CMMS)27,000 27,000 WESTERN PACIFIC TRUCKING DMV CLASS 15,000 15,000
TOTAL 1,560,088 1,600,08885
Water Public Building and Facilities - CIP(611-2550)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change

Sources of Funds:

Grant Reimbursement 3,006,115 0 1,000,000 1,000,000 0 -100% 0 0% Revenue from Other Agencies 7,272 22,255 0 0 0 0% 0 0%
Other Financing Source(SWRCB Loan) 34,157,126 16,865,359 0 0 0 0% 0 0% Transfer In - Water System Improvement 6,100,000 0 0 0 0 0% 0 0% Total Source of Funds 43,270,513 16,887,614 1,000,000 1,000,000 0 -100% 0 0% Use of Funds:

Salaries 88,786 95,099 100,949 100,949 102,102 1% 102,531 0% Benefits 77,008 73,781 83,662 81,552 78,148 -4% 84,106 8% Capital Projects* 50,270,579 19,800,937 21,092,153 11,093,167 12,083,000 9% 15,578,000 29% Internal Services 28,792 42,050 45,953 57,644 78,890 37% 78,890 0% Total Use of Funds 50,465,165 20,011,867 21,322,717 11,333,312 12,342,140 9% 15,843,527 28%

Funded FTE's 0.625 0.625 0.625 0.625 0.625 0.625
Water Public Buildings and Facilities - CIP86
Water Capital Projects (611)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Water Public Buildings and Facilities - CIP87
WTP Renovation 0 500,000 0
Water Studies & Planning 426,088 225,000 300,000
Water Main Replacement 294,000 2,000,000 0
Storage Reservoir Rehabilitation 0 1,600,000 1,500,000
WTP Solids Handling Improvements 500,000 700,000 0
WTP Drainage Capture 0 126,000 0
Re-coat Surface of Clearwalls 0 0 300,000
Pittsburg/Antioch Intertie 0 775,000 0
WTP Improvements 659,249 475,000 500,000
WTP Electrical Upgrade 0 1,350,000 0
Desalination Plant-High Purification 5,820,528 0 0
WTP B Flash Mixers 0 0 500,000
WTP B Solar Covers 0 500,000
WTP B Improvements 0 0 500,000
Water Capital Projects (611) Continued
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Water Public Buildings and Facilities - CIP88
AMI Meter Reading Upgrade 1,865,639 1,500,000 1,500,000 Hypo Injection Dist Sys Impvmts 0 0 2,500,000
Chemical Injection Modifications 176,000 0 0
WTP Generator Replacement 0 0 900,000
Canal Pump Variable Frequency Drives 0 0 300,000
Lone Tree Booster Pump Improvements 0 1,100,000 0
Reservoir Road Rehab 0 550,000 0
*Capital Projects 9,741,504 11,401,000 8,800,000
Water (611) Fund Summary89
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $59,243,184 $58,000,581 $59,461,881 $59,461,881 $54,667,434 $45,863,781

Revenue Source:

Investment Income 971,796 2,684,553 250,000 2,600,000 2,600,000 0% 2,600,000 0% Charges for Services 40,477,028 42,995,081 44,049,029 43,543,691 47,173,260 8% 53,947,791 14% Revenue from Other Agencies 3,013,387 22,255 1,000,000 1,000,000 0 -100% 0 0% Other 125,840 109,049 84,000 100,280 116,000 16% 116,000 0% Other Financing Sources - SWRCB Loan 34,157,126 16,865,359 0 0 0 0% 0 0% Transfers In 6,100,000 0 0 0 0 0% 0 0%
Total Revenues: 84,845,177 62,676,297 45,383,029 47,243,971 49,889,260 6% 56,663,791 14% Expenditures:

Personnel 7,754,778 8,772,234 12,587,076 10,329,294 12,487,556 21% 13,148,457 5% Services & Supplies 26,086,104 29,967,985 37,457,370 28,355,096 28,567,111 1% 31,028,945 9% Capital Projects 50,024,098 19,837,869 17,039,209 9,741,504 11,401,000 17% 8,800,000 -23% Debt Service 525,302 672,169 2,257,584 711,360 2,463,079 246% 2,463,079 0% Transfers Out 314,679 210,842 674,380 535,951 435,090 -19% 448,701 3% Internal Services 1,382,819 1,753,898 2,001,377 2,365,213 3,339,077 41% 3,339,077 0% Total Expenditures 86,087,780 61,214,997 72,016,996 52,038,418 58,692,913 13% 59,228,259 1%

Ending Balance, June 30 $58,000,581 $59,461,881 $32,827,914 $54,667,434 $45,863,781 $43,299,313 Funded FTE's 52.83 56.83 56.83 62.83 62.832 62.832
WATER FUND SUMMARY (611)
Statement of Revenues, Expenditures and Change in Net Position Water System Improvement (612)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $12,748,706 $9,147,917 $12,112,156 $12,112,156 $14,913,414 $17,737,442 Revenue Source:

Interest Earnings-Pooled 187,855 454,741 100,000 475,000 500,000 5% 550,000 10% Water Connection Fees 2,339,134 2,485,968 2,100,000 2,100,000 2,100,000 0% 2,100,000 0% FRF-Treated Water Capacity 0 37,235 678,900 247,000 247,000 0% 247,000 0% Total Revenues 2,526,989 2,977,944 2,878,900 2,822,000 2,847,000 1% 2,897,000 2% Expenditures:

Cash Management 27,043 13,189 22,000 20,000 22,000 10% 22,000 0% Transfer out to Brackish Water 6,100,000 0 0 0 0 0% 0 0% Internal Services 735 516 516 742 972 31% 972 0%
Total Expenditures 6,127,778 13,705 22,516 20,742 22,972 11% 22,972 0% Ending Balance, June 30 $9,147,917 $12,112,156 $14,968,540 $14,913,414 $17,737,442 $20,611,470 WATER SYSTEM IMPROVEMENT FUND (FUND 612)
Statement of Revenues, Expenditures and Change in Net Position90

COLLECTION SYSTEMS
 Provides wastewater collection, storm drain, and channel maintenance services for the City
 Manage the Public Works’ Work Alternative Program in
conjunction with the Contra Costa County Sheriff’s office 91 Collection Systems (621-2210)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Interest Earnings - Pooled-NO 230,378 486,934 100,000 400,000 100,000 -75% 100,000 0% Sewer Service Fees 7,225,855 7,287,232 7,931,665 7,500,000 8,159,000 9% 9,483,000 16% Miscellaneous Revenue 19,082 18,940 0 0 0 0% 0 0%
Total Source of Funds 7,475,315 7,793,106 8,031,665 7,900,000 8,259,000 5% 9,583,000 16% 0%
Use of Funds: 0%
Salaries 2,065,454 2,279,197 2,680,036 2,535,432 2,874,899 13% 2,889,490 1% Benefits 1,453,587 1,554,067 2,029,568 1,987,628 2,292,957 15% 2,461,831 7% Supplies 360,961 450,972 461,292 449,743 463,465 3% 471,755 2% Contracts 1,738,780 1,623,172 3,711,067 2,335,000 2,721,200 17% 2,448,200 -10% Vehicle Maint/Replacement 787,039 541,487 484,765 484,765 740,620 53% 740,620 0% Computer/Phone Maint 41,702 10,122 10,122 12,352 12,352 0% 12,352 0% Insurance 201,826 198,685 339,962 335,008 301,609 -10% 331,770 10% Bank Charges 281,482 458,743 458,000 950,000 950,000 0% 950,000 0% Bus Exp/Conf/Dues 190,814 187,127 93,400 93,400 107,000 15% 107,000 0% Furniture & Equipment 14,554 92,101 452,372 452,372 0 -100% 0 0% Internal Services 657,036 723,343 839,855 965,699 833,419 -14% 833,419 0% Transfers out to CIP 45,489 70,503 409,870 313,427 150,000 -52% 150,000 0% Transfer out to GIS 0 0 0 3,716 173,714 4575% 0 -100%
Transfer out to Storm Damage 269,190 140,339 264,510 222,524 285,090 28% 298,701 5% Total Use of Funds 8,107,914 8,329,858 12,234,819 11,141,066 11,906,325 7% 11,695,138 -2% Funded FTE's 26.507 26.507 26.507 26.507 26.507 26.507
SEWER-WASTEWATER SUPERVISION (621-2210)92
Collection Systems (621-2210) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
ALL STAR RENTS EQUIPMENT RENTAL 15,000 15,000
ALTA FENCE FENCE REPAIR 40,000 40,000
C AND J FAVALORA TRUCKING TRUCKING AND RECYCLING SERVICE 420,000 450,000 CENTRICITY GIS CONSULTING FOR CITYWORKS 70,000 70,000
CITYWORKS GIS CENTRIC PLATFORM FOR WORK AND ASSET MANAGEMENT65,000 65,000 DELTA DIABLO HAZARDOUS WASTE 85,000 85,000
DKF SOLUTIONS TRAINING FOR EMPLOYEES 75,000 75,000
DUKES ROOT CHEMICAL ROOT CONTROL 50,000 50,000
G AND S PAVING PAVE SERVICE CUTS 242,750 242,750
GOLDER BELL PRODUCTS SEWER ROACH CONTROL 42,808 42,808
H&R PLUMBING MANHOLE REHAB 48,000 48,000
HILLCREST CHEVRON CAR WASH 1,688 1,688
INFOSEND PRINT AND MAIL SERVICES 85,000 85,000
JACK DOHENY SUPPLIES CCTV TRUCK SUPPLIES 65,000 65,000
NATIONAL TRENCH SAFETY STEEL TRAFFIC PLATES SUPPLIES 12,500 12,500 NINYO & MOORE GEOTECHNICAL ENGINEERING 75,000 0
PONDER ENVIRONMENTAL SEWER AND STORM GRIT HAULING 24,500 24,500 PUMP REPAIR SERVICE CITY LIFT STATION PUMP REPAIR 20,000 20,000 SEECLICKFIX WORK MANAGEMENT SOFTWARE 9,000 9,000
SPARTAN TOOLS LLC PARTS 15,000 15,000
TBD - RFP PROCESS EMERGENCY REPAIR SERVICES 550,000 550,000 TYLER TECHNOLOGIES INCODE UTILITY BILLING 169,500 169,500 WILSEY HAM GEOTECHNICAL ENGINEERING 75,000 0
WOODARD AND CURRAN PW 201-5A WEST ANTIOCH CREEK 152,992 0

VARIOUS
312,425 312,425
TOTAL 2,721,162 2,448,170

IT PIPES SUBSCRIPTION, RENT, MEDICAL, TAX,
TRAINING, JANITORIAL, CHEMICAL, ELECTRICAL93
Collection Systems Capital Projects (621-2570)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Use of Funds:

Salaries 79,271 86,706 100,949 100,949 102,102 1% 102,532 0% Benefits 51,083 58,535 80,748 80,748 78,130 -3% 84,088 8% Capital Projects 50,552 613 1,998,835 1,550,000 250,000 -84% 300,000 20% Internal Services 19,784 16,934 19,666 22,826 19,452 -15% 19,452 0% Total Use of Funds 200,690 162,788 2,200,198 1,754,523 449,684 -74% 506,072 13% Funded FTE's 0.625 0.625 0.625 0.625 0.625 0.625
Trenchless Rehabilitation 50,000 100,000 300,000
E Antioch Creek Outfall 1,500,000 0 0
Corrosion Rehab 0 150,000 0
*Capital Projects 1,550,000 250,000 300,000
Sewer-Wastewater Collection Capital Projects (621-2570)94 Collection Systems (621) Fund Summary
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $9,698,667 $8,865,378 $8,165,838 $8,165,838 $3,170,249 -$926,760 Revenue Source:

Investment Income 230,378 486,934 100,000 400,000 100,000 -75% 100,000 0% Charges for Services 7,225,855 7,287,232 7,931,665 7,500,000 8,159,000 9% 9,483,000 16% Other 19,082 18,940 0 0 0 0% 0 0%
Total Revenues 7,475,315 7,793,106 8,031,665 7,900,000 8,259,000 5% 9,583,000 16% Expenditures:

Personnel 3,649,395 3,978,505 4,891,301 4,704,757 5,348,088 14% 5,537,941 4% Services & Supplies 3,617,158 3,562,409 6,010,980 5,112,640 5,296,246 4% 5,061,697 -4% Capital Projects 50,552 613 1,998,835 1,550,000 250,000 -84% 300,000 20% Transfers Out 314,679 210,842 674,380 539,667 608,804 13% 448,701 -26% Internal Services 676,820 740,277 859,521 988,525 852,871 -14% 852,871 0% Total Expenditures 8,308,604 8,492,646 14,435,017 12,895,589 12,356,009 -4% 12,201,210 -1% Ending Balance, June 30 $8,865,378 $8,165,838 $1,762,486 $3,170,249 ($926,760) * ($3,544,970)* Funded FTE's 27.13 27.132 27.132 27.132 27.132 27.132
* Ending balance is negative due to pension and OPEB liabilities SEWER FUND SUMMARY (621)
Statement of Revenues, Expenditures and Change in Net Position95 Sewer System Improvement (622)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $4,712,824 $5,580,535 $6,517,548 $6,517,548 $6,444,677 $7,221,691 Revenue Source:

Interest Earnings-Pooled 70,725 214,292 45,000 200,000 200,000 0% 225,000 13% Sewer Connection Fees 810,809 730,462 1,000,000 735,000 735,000 0% 735,000 0% Total Revenues 881,534 944,754 1,045,000 935,000 935,000 0% 960,000 3% Expenditures:

Telephone-Software/Maint 3,551 0 0 0 0 0% 0 0%
Cash Management 10,052 7,483 6,500 7,500 7,500 0% 8,000 7% Capital Projects* 0 0 1,600,000 1,000,000 150,000 -85% 0 -100% Internal Services 220 258 258 371 486 31% 486 0%
Total Expenditures 13,823 7,741 1,606,758 1,007,871 157,986 -84% 8,486 -95% Ending Balance, June 30 $5,580,535 $6,517,548 $5,955,790 $6,444,677 $7,221,691 $8,173,205 East Antioch Creek Outfall 1,000,000 0 0
Sewer Main Replacement 0 150,000 0
*Capital Projects 1,000,000 150,000 0
Statement of Revenues, Expenditures and Change in Net Position SEWER SYSTEM IMPROVEMENT FUND (FUND 622)96
Channel Maintenance Operations (229-2585)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Rev - Monsato Settlement 2,616,081 0 0 0 0 0% 0 0%
Miscellaneous Revenue 190 260 0 0 0 0% 0 0%
Transfer in from SLLMD Districts( EL&2A Zone10) 70,000 70,000 70,000 70,000 70,000 0% 70,000 0% Total Source of Funds 2,686,271 70,260 70,000 70,000 70,000 0% 70,000 0% Use of Funds:

Salaries 307,285 286,482 419,306 369,900 397,747 8% 409,582 3% Benefits 234,107 189,142 295,763 257,635 283,018 10% 311,146 10% Supplies 20,249 33,353 38,313 35,850 36,450 2% 36,750 1% Contracts 286,034 294,732 607,668 607,300 276,600 -54% 276,600 0% Parts & Service-Vandalism/Accidents 11,192 5,429 13,200 9,200 9,200 0% 9,200 0% Insurance 18,214 29,604 39,430 38,690 44,880 16% 49,368 10% Computer/Phone Maint 800 800 800 800 800 0% 800 0%
Bus Exp/Conf/Dues 19,928 20,253 25,464 24,964 71,974 188% 71,974 0% Furniture & Equipment 72,540 0 0 0 0 0% 0 0%
Capital Projects* 93 0 500,000 400,000 100,000 -75% 100,000 0% Transfer out to General Fund (WAP 2198) 79,331 93,158 110,323 110,323 115,546 5% 119,673 4% Internal Services 78,421 127,974 148,864 168,368 147,501 -12% 147,501 0% Total Use of Funds 1,128,194 1,080,927 2,199,131 2,023,030 1,483,716 -27% 1,532,594 3% Funded FTE'S 4.24 4.24 4.24 4.24 4.24 4.24
Trash Capture Devices 93 0 500,000 400,000 100,000 100,000 *Capital Projects 93 0 500,000 400,000 100,000 100,000
Channel Maintenance (229-2585)97
Channel Maintenance Operations (229-2585) Contracts
2025-26 2026-27
Vendor Proposed Proposed
ATLANTIS DIVING AND SALVAGE CO TWO-MAN DIVE TEAM TO INSPECT, CLEAN 12,000 12,000 DEPT OF FISH AND GAME ANNUAL PERMIT 2,000 2,000
LIVE OAK ASSOCIATES INC BIOLOGIST SERVICES 30,000 30,000 NOMAD ECOLOGY LLC BIOLOGIST SERVICES 30,000 30,000 PEPPER INVESTMENTS INC (AANTEX) GROUND SQUIRREL AND RODENT CONTROL 12,600 12,600 SILVA LANDSCAPE 3-PERSON STORM SYSTEM MAINTENANCE CREW 190,000 190,000 TOTAL 276,600 276,600
Type of Service98
Storm Drain Administration (229-5230)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Interest Earnings - Pooled 4,548 138,306 5,000 120,000 60,000 -50% 5,000 -92% Assessment Fees 878,674 742,607 825,000 825,000 825,000 0% 825,000 0% Total Source of Funds 883,222 880,913 830,000 945,000 885,000 -6% 830,000 -6% Use of Funds:

Contracts 101,191 47,584 352,416 165,000 315,000 91% 115,000 -63% Bus Exp/Conf/Dues 7,226 5,548 8,000 8,000 8,500 6% 8,500 0% Transfer out to General Fund 150,000 150,000 150,000 150,000 150,000 0% 150,000 0% Internal Services 11,661 17,517 18,413 24,416 18,065 -26% 18,065 0% Total Use of Funds 270,078 220,649 528,829 347,416 491,565 41% 291,565 -41% Storm Drain Administration (229-5230)99
Storm Drain Administration (229-5230) Contracts
2025-26 2026-27
Vendor Proposed Proposed
SWRCB PERMITS 115,000 115,000
TRASH CAPTURE 200,000 0
TOTAL 315,000 115,000
Type of Service100
National Pollutant Discharge Elimination System Fund (229) Summary

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $1,819,181 $3,990,402 $3,639,999 $3,639,999 $2,284,553 $1,264,272 Revenue Source:

Investment Income 4,548 138,306 5,000 120,000 60,000 -50% 5,000 -92% Settlement Funds 2,616,081 0 0 0 0 0% 0 0%
Assessment Fees 878,674 742,607 825,000 825,000 825,000 0% 825,000 0% Other Revenue 190 260 0 0 0 0% 0 0%
Transfers In 70,000 70,000 70,000 70,000 70,000 0% 70,000 0% Total Revenues 3,569,493 951,173 900,000 1,015,000 955,000 -6% 900,000 -6% Expenditures:

Personnel 541,392 475,624 715,069 627,535 680,765 8% 720,728 6% Services & Supplies 537,374 437,303 1,085,291 889,804 763,404 -14% 568,192 -26% Capital Projects 93 0 500,000 400,000 100,000 -75% 100,000 0% Transfers Out 229,331 243,158 260,323 260,323 265,546 2% 269,673 2% Internal Services 90,082 145,491 167,277 192,784 165,566 -14% 165,566 0% Total Expenditures 1,398,272 1,301,576 2,727,960 2,370,446 1,975,281 -17% 1,824,159 -8% Ending Balance June 30 $3,990,402 $3,639,999 $1,812,039 $2,284,553 $1,264,272 $340,113 Funded FTE's 4.24 4.24 4.24 4.24 4.24 4.24
NATIONAL POLLUTANT DISCHARGE ELIMINATION SERVICES (NPDES) (FUND 229) Statement of Revenues, Expenditures and Change in Funds Available101 Work Alternative Program (100-2198)102

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Transferinfrom NPDES 76,752 79,331 93,158 110,323 110,323 115,546 5% 119,673 4% Transfer in from SLLMD Admin 18,420 19,039 22,358 26,478 26,478 27,731 5% 28,721 4% TotalSourceofFunds 95,172 98,370 115,516 136,801 136,801 143,277 5% 148,394 4% UseofFunds:

Salaries 97,470 93,501 116,809 141,668 136,400 139,320 2% 139,370 0% Benefits 55,911 65,160 70,025 86,820 89,933 91,771 2% 100,014 9% Supplies 7,207 5,503 7,250 10,750 10,750 10,750 0% 10,750 0% Bus Exp/Conf/Dues 126 0 0 750 750 750 0% 750 0%
Total Use of Funds 160,714 164,164 194,084 239,988 237,833 242,591 2% 250,884 3% Funded FTE's 1.15 1.15 1.15 1.15 1.15 1.15 1.15
PUBLIC WORKS WORK ALTERNATIVE PROGRAM (100-2198)
Storm Damage (261-1250)
Statement of Revenues, Expenditures and Change in Fund Balance

2022-23 2023-24 2024-25 2024-25 2025-26 2026-27 %
Actual Actual Budget Revised Budget Change Revised Change Beginning Balance, July 1 $0 ($664,000) ($664,000) ($664,000) ($664,000) ($521,141) Revenue Source:

Grant Reimbursement - State CalOES 0 0 0 11,147 0 -100% 0 0% Grant Reimbursement - FederalFEMA) 0 0 0 208,445 2,084,562 900% 0 -100% Transfer In (FEMA in-kind) 0 0 0 3,716 173,714 4575% 0 -100% Total Revenues 0 0 0 223,308 2,258,276 911% 0 -100%

Expenditures:

Salaries 0 0 92,604 100,967 0 -100% 0 0%
Contracts 664,000 0 1,288,454 122,341 2,115,416 1629% 0 -100% Total Expenditures 664,000 0 1,381,058 223,308 2,115,416 847% 0 -100% Ending Balance, June 30 ($664,000) ($664,000) ($2,045,058) ($664,000) ($521,141) ($521,141) STORM DAMAGE FUND (FUND 261)103
Engineering and Development
 Reviews and approves
 * final and parcel maps
 * public improvements for new residential, commercial, and industrial development
 * inspection of public improvements
 Provides information for the City’s flood plains
 Manages the National Pollutant Discharge Elimination
System (NPDES) permit
 Issues Transportation and Encroachment permits
104
Engineering and Development (100-5150)

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change Source of Funds:

Encroachment Permit 592,060 577,451 183,030 289,000 987,769 585,000 -41% 585,000 0% Wide Veh/Trans Permits 6,000 5,680 3,648 11,240 10,000 5,200 -48% 5,200 0% Sale of Maps & Plans 0 270 270 125 0 0 0% 0 0%
Plan Checking Fees 48,817 7,062 10,111 258,000 22,000 22,000 0% 22,000 0% Inspection Fees 872,554 752,062 925,805 748,000 850,140 850,140 0% 850,140 0% Miscellaneous Revenue 45,002 51,980 49,711 24,500 48,900 48,900 0% 48,900 0% Reimbursement Developers 408,969 487,501 502,241 130,500 466,250 466,250 0% 466,250 0% Transfers in from NPDES 150,000 150,000 150,000 150,000 150,000 150,000 0% 150,000 0% TotalSourceofFunds 2,123,402 2,032,006 1,824,816 1,611,365 2,535,059 2,127,490 -16% 2,127,490 0% UseofFunds:

Salaries 653,485 575,947 489,845 700,995 676,195 707,941 5% 720,837 2% Benefitts 436,389 428,130 345,517 587,002 586,745 630,860 8% 681,008 8% Supplies 15,599 13,239 10,247 15,990 15,190 15,190 0% 15,190 0% Contracts 1,010,581 1,338,846 1,503,897 701,534 1,284,500 500,000 -61% 300,000 -40% Computer/Phone Maint 58,222 58,222 25,104 25,104 31,801 31,801 0% 31,801 0% Vehicle Maint/Replacement 17,000 17,409 16,058 8,066 8,066 3,081 -62% 3,081 0% Bus Exp/Conf/Dues 6,449 5,876 2,325 11,450 11,450 11,480 0% 11,480 0% Furniture & Equipment 4,176 0 0 75,000 0 75,000 0% 0 -100% Total Use of Funds 2,201,901 2,437,669 2,392,993 2,125,141 2,613,947 1,975,353 -24% 1,763,397 -11% Funded FTE's 7.75 7.75 7.75 7.75 7.75 7.75 7.75
ENGINEERING LAND DEVELOPMENT (100-5150)105
Engineering and Development (100-5150) Contracts
2025-26 2026-27
Vendor Type of Service Proposed Proposed
INTERWEST CONSULTING ENGINEERING SERVICES 500,000 300,000 TOTAL 500,000 300,000106
Capital Improvement Administration
 Provides oversight of the design, construction, and
inspection of the City’s Capital Improvement Program
 Oversee the development of the City’s Five-Year Capital Improvement Program
 Protects the City’s pre-1914 water rights
 Oversees the Special Revenue and Capital Project Funds Budgets
107
Capital Improvement Administration (100-5170)
Contracts is Chevron for Car Wash

2021-22 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 % Actual Actual Actual Budget Revised Proposed Change Proposed Change UseofFunds:

Salaries 121,891 147,959 154,088 283,086 155,000 282,634 82% 280,783 -1% Benefits 76,504 111,002 92,933 232,474 167,871 264,722 58% 281,329 6% Supplies 11,906 8,011 8,660 12,500 12,500 13,400 7% 13,400 0% Contracts 16,309 37,019 108 51,688 2,000 2,000 0% 2,000 0% Computer/Phone Maint 20,279 20,279 52,880 52,880 68,384 68,384 0% 68,384 0% Bus Exp/Conf/Dues 2,089 1,756 693 11,800 11,800 11,800 0% 11,800 0% Furniture&Equipment 4,176 0 0 75,000 0 75,000 0% 0 -100% Total Use of Funds 253,154 326,026 309,362 719,428 417,555 717,940 72% 657,696 -8% Funded FTE's 3.75 3.75 3.75 3.75 3.75 3.75 3.75
CAPITAL IMPROVEMENT ADMINISTRATION (100-5170)
108
Capital Improvement Program109
2024-25 2025-26 2026-27 Grand
Revised Proposed Proposed Total
Project Fund Project # & Title
3117933-73000 7933 - Prewett Pool Decking, being used for Proj #8012 71,748$ -$ -$ 1001250-63042 7954 - (Murals) - General Fund Non Departmental 108,772$ -$ -$ 1001250-63041 7955 - (Utility Box Artwork) - GF Non Dept 83,891$ -$ -$ 1002190-63010 7976 - Facility Maint & Repairs - GF Non Dept 805,000$ -$ -$ 3117988-73000 7988 - Rivertown Landmark Signs, being used for Proj #7921 40,068$ -$ -$ ..1003180 7990 - PD Simulcast Tower 230,812$ -$ -$ 1004110-63310 8019 - Prewett Peak Structure Remediation 363,653$ -$ -$ ..3117921 7921 - Citywide Signage Program 420,256$ -$ -$ 2167946-73000 7946 - Marchetti Park Reno 480,000$ -$ -$ ..3117948 7948 - Restoration of Public Art -$ 47,000$ -$ ..3117949 7949 - Prewett Park Easement Fencing -$ -$ 138,661$ 3117957-72000 7957 - City Hall Office Modifications 63,000$ 1,400,000$ -$ ..3117967 7967 - Prewett Park Pool Resurfacing 614,000$ -$ -$ 3127967-73000 7967 - Prewett Park Pool Resurfacing/Concrete Impvmts, Ph 4 425,000$ -$ -$ ..3117971 7971 - EOC Improvements 480,325$ -$ -$ ..3118006 8006 - Public Safety & Community Resources Building 832,982$ -$ -$ ..3128011 8011 - Prewett Building Renovation 25,844$ -$ -$ ..3128012 8012 - Prewett Concrete Improvements 685,000$ -$ -$ ..3128013 8013 - Prewett Evaluation 50,000$ -$ -$ 3118018-75000 8018 - Zero Emission Vehicle Transition 1,226,417$ -$ -$ ..3128020 8020 - Prewett Mechanical Improvement 88,876$ 44,046$ -$ Total GF Budget 7,095,644$ 1,491,046$ 138,661$ 8,725,351$

CAPITAL IMPROVEMENT PROGRAM

GENERAL FUNDED PROJECTS
Capital Improvement Program110
2024-25 2025-26 2026-27 Grand
Project # Project Title Revised Proposed Proposed Total 7929 Marina Basin Dredging -$ 500,000$ -$ 7948 Restoration of Public Art -$ 25,000$ -$ 7949 Prewett Park Easement Fencing -$ 310,000$ -$ 7954 Murals 80,000$ 80,000$ 80,000$
7967 Prewett Park Pool Resurfacing 130,000$ -$ -$ 7976 Facility Maintenance & Repairs -$ 185,000$ 242,000$ 8010 ACC Carpet Replacement -$ 75,000$ -$ 8011 Prewett Park Buildings Renovation 1,155,000$ -$ -$ 8012 Prewett Park Concrete Impvmts, Ph 4 625,000$ -$ -$ 8018 Zero Emission Vehicle Transition -$ 2,000,000$ 2,000,000$ 8021 ACC Interior Painting 50,000$ -$ -$ 8022 Dispatch Communications Center Impvmts -$ 1,300,000$ 300,000$ 8023 Property & Evidence Storage Bldg -$ 300,000$ -$ 8024 PD Records Area Remodel -$ 70,000$ -$ 8027 Window Security at City Hall 50,000$ -$ -$ 8028 Citywide Key Upgrades 250,000$ -$ -$ 7984 Comm Park Synthetic Turf Replacement -$ 2,200,000$ -$ 8008 Rivertown Community Space 4,500,000$ -$ -$ 7921 Citywide Signage Program -$ 500,000$ 500,000$ 7941 Streetlighting Impvmts -$ 1,100,000$ 1,000,000$ 8009 Antioch School Pedestrain Safety Impvmts 50,000$ 50,000$ 50,000$ 8031 Irrigation Controller Upgrades 200,000$ 200,000$ 200,000$ 8032 Playground Replacement Program $1,000,000 $1,000,000 $1,000,000 8033 Marina Pedestals Replacement -$ 200,000$ -$ 8034 Marina Upgrades 150,000$ 150,000$ 150,000$ 8,240,000$ 10,245,000$ 5,522,000$ 24,007,000$

CAPITAL IMPROVEMENT PROGRAM

UNFUNDED PROJECTS

TOTAL GF BUDGET

SPECIAL REVENUE
FUNDS
comes from specific revenue sources in which
expenditures are restricted for a specific purpose
❖ Road Maintenance and Repair Account (RMRA)
❖ Delta Fair Property
❖ Gas Tax
❖ Park In Lieu
❖ Traffic Signal
❖ Measure J
❖ Tidelands and Parks
❖ East Lone Tree Benefit Districts
❖ Kaiser Public Facility Benefit District
❖ Community Facility District (CFD) 2018-02 Police Protection ❖ Community Facility District (CFD) 2022-01 Public Services 111
RMRA (209)
Pavement Preventative Maintenance 0 1,000,000 0
Pavement Plugs and Leveling Courses 2,385,000 0 1,000,000 L Street Improvements 4,952,000 0 0
Capital Projects* 7,337,000 1,000,000 1,000,000
Statement of Revenues, Expenditures and Change in Fund Balance

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Budget Change Budget Change Beginning Balance, July 1 $3,275,512 $5,508,879 $6,880,527 $6,880,527$5,223,699 $7,446,095 Revenue Source:

RMRA Gas Tax (2032) 2,546,579 2,920,235 2,989,896 2,919,622 3,033,812 4% 3,094,488 2% Interest Earnings-Pooled 37,949 208,133 10,000 100,000 200,000 100% 300,000 50% Grant Reimbursement (OBAG - L St) 0 0 1,469,000 1,469,000 0 -100% 0 0% Grant Reimbursement (OBAG - Pvmt) 150,113 0 0 0 0 0% 0 0% Transfer in from Measure J - for L St 0 0 1,200,000 1,200,000 0 -100% 0 0% Total Revenues 2,734,641 3,128,368 5,668,896 5,688,622 3,233,812 -43% 3,394,488 5%

Expenditures:

Cash Management 8,354 7,452 4,500 7,500 10,000 33% 15,000 50% Capital Projects* 492,750 1,748,528 11,004,730 7,337,000 1,000,000 -86% 1,000,000 0% Internal Services 170 740 740 950 1,416 49% 1,416 0%
Total Expenditures 501,274 1,756,720 11,009,970 7,345,450 1,011,416 -86% 1,016,416 0% Ending Balance, June 30 $5,508,879 $6,880,527 $1,539,453 $5,223,699 $7,446,095 $9,824,167 RMRA FUND (FUND 209)112
Delta Fair Property Fund (211)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $112,214 ($45,366) ($551,631) ($551,631) $858 $43,701 Revenue Source:

Interest Earnings-Pooled 1,836 1,881 500 500 1,000 100% 1,000 0% Lease Interest 15,442 17,550 0 0 0 0% 0 0%
Rent 33,540 50,054 41,498 62,800 42,288 -33% 43,557 3%
Grant Reimbursement State & Local 0 179,191 2,772,809 2,772,809 0 -100% 0 0% Total Revenue 50,818 248,676 2,814,807 2,836,109 43,288 -98% 44,557 3% Expenditures:

Cash Management 50 91 300 50 300 500% 300 0%
Capital Projects* 208,327 754,773 2,021,472 2,283,472 0 -100% 0 0% Internal Services 21 77 77 98 145 48% 145 0%
Total Expenditures 208,398 754,941 2,021,849 2,283,620 445 -100% 445 0% Ending Balance, June 30 ($45,366) ($551,631) $241,327 $858 $43,701 $87,813 Statement of Revenues, Expenditures and Change in Fund Balance DELTA FAIR PROPERTY (FUND 211)
Contra Loma Estates Park Renovation 2,227,472 0 0
Security Fencing 56,000 0 0
*Capital Projects 2,283,472 0 0113
Gas Tax (213)
Statement of Revenues, Expenditures and Change in Fund Balance

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $1,125,343 $1,960,041 $3,311,712 $3,311,712 $1,017,034 $1,398,184 Revenue Source:

Gas Tax 2,911,350 3,163,728 3,257,027 3,242,481 3,241,771 0% 3,274,089 1% Interest Earnings-Pooled 8,966 82,151 5,000 100,000 125,000 25% 145,000 16% Grant Reimbursement 0 64,726 1,098,000 0 98,000 0% 1,000,000 920% Total Revenues 2,920,316 3,310,605 4,360,027 3,342,481 3,464,771 4% 4,419,089 28% Expenditures:

Salaries 44,322 52,707 142,851 142,851 198,800 39% 203,325 2% Benefits 37,915 43,769 122,260 122,260 172,246 41% 186,854 8% Supplies 0 6 0 0 0 0% 0 0%
Contracts 5,820 3,192 1,515,000 1,515,000 5,000 -100% 5,000 0% Utilities 551,632 714,942 530,250 725,000 725,000 0% 725,000 0% Cash Management 3,146 3,180 5,000 5,000 8,000 60% 10,000 25% Capital Projects* 324,879 12,563 3,329,333 1,739,175 725,000 -58% 1,625,000 124% Transfers out to Gen Fund 1,010,000 1,010,000 1,010,000 1,010,000 1,010,000 0% 1,010,000 0% Transfers out to CIP (Sidewalk) 45,489 70,503 439,870 313,427 150,000 -52% 180,000 20% Internal Services 62,415 48,072 54,053 64,446 89,575 39% 89,575 0% Total Expenditures 2,085,618 1,958,934 7,148,617 5,637,159 3,083,621 -45% 4,034,754 31% Ending Balance, June 30 $1,960,041 $3,311,712 $523,122 $1,017,034 $1,398,184 $1,782,519 Funded FTE's 1.25 1.25 1.25 2.25 2.25 2.25
GAS TAX FUND (FUND 213)114
Gas Tax (213) Continued

Trail Maintenance Program 253,000 175,000 175,000
Pavement Management System 0 100,000 0
Overhead Utility Undergrounding 0 0 1,000,000
Amtrak Station Improvements 300,000 0 0
Streetlight Improvements 402,000 0 0
Median Island Improvements 400,000 400,000 400,000
School Safety Improvements 50,000 50,000 50,000
Countywide Smart Signals Project 334,175 0 0
*Capital Projects 1,739,175 725,000 1,625,000
Statement of Revenues, Expenditures and Change in Fund Balance

2024-25 2025-26 % 2026-27 %
Revised Proposed Change Proposed Change
GAS TAX FUND (FUND 213)
115
Park in Lieu (216)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $2,774,237 $2,930,652 $3,481,704 $3,481,704 $746,626 $1,002,006 Revenue Source:

Interest Earnings-Pooled 43,706 114,676 15,000 115,000 100,000 -13% 100,000 0% Grant Reimbursement 0 0 247,566 247,566 0 -100% 0 0%
Park In-Lieu Fees 236,698 551,205 324,000 324,000 324,000 0% 324,000 0% Total Revenues 280,404 665,881 586,566 686,566 424,000 -38% 424,000 0% Expenditures:

Contracts 0 0 12,000 12,000 12,000 0% 12,000 0%
Cash Management 5,601 4,020 4,000 4,200 4,200 0% 4,200 0% Capital Projects* 118,247 109,454 3,100,520 3,403,570 150,000 -96% 150,000 0% Internal Services 141 1,355 1,424 1,874 2,420 29% 2,420 0% Total Expenditures 123,989 114,829 3,117,944 3,421,644 168,620 -95% 168,620 0% Ending Balance, June 30 $2,930,652 $3,481,704 $950,326 $746,626 $1,002,006 $1,257,386 Statement of Revenues, Expenditures and Change in Fund Balance PARK IN LIEU (FUND 216)116
Park in Lieu (216) Continued
Jacobsen Park Renovation 625,000 0 0
Marchetti Park Renovation 1,840,800 0 0
Contra Loma Park Renovation 200,000 0 0
Rivertown Community Space 222,770 0 0
Park Facilities Upgrade 515,000 150,000 150,000
Capital Projects* 3,403,570 150,000 150,000

2024-25 2025-26 % 2026-27 %
Revised Proposed Change Proposed Change
PARK IN LIEU (FUND 216)
Statement of Revenues, Expenditures and Change in Fund Balance117 Traffic Signal (220)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $668,986 $659,985 $816,399 $816,399 $565,647 $416,447 Revenue Source:

Interest Earnings - Pooled 12,809 26,115 5,500 26,000 13,000 -50% 13,000 0% Federal Grant (HSIP) 0 0 2,520,540 0 2,520,540 0% 828,000 -67% Traffic Signal Fees 79,584 132,141 119,000 119,000 119,000 0% 119,000 0% Total Revenue 92,393 158,256 2,645,040 145,000 2,652,540 1729% 960,000 -64% Expenditures:

Cash Management 1,310 912 1,007 1,007 1,000 -1% 1,000 0% Capital Projects* 99,966 819 3,265,189 394,589 2,800,540 610% 920,000 -67% Internal Services 118 111 111 156 200 28% 200 0%
Total Expenditures 101,394 1,842 3,266,307 395,752 2,801,740 608% 921,200 -67% Ending Balance, June 30 $659,985 $816,399 $195,132 $565,647 $416,447 $455,247 Statement of Revenues, Expenditures and Change in Fund Balance TRAFFIC SIGNAL FUND (FUND 220)118
Traffic Signal (220) Continued
Heidorn/Prewett 394,589 0 0
Hawk Signals at Trail Crossing 0 0 920,000
Signal System Upgrade 0 2,800,540 0
New Traffic Signals 0 0 0
*Capital Projects 394,589 2,800,540 920,000

2024-25 2025-26 % 2026-27 %
Revised Proposed Change Proposed Change
TRAFFIC SIGNAL FUND (FUND 220)
Statement of Revenues, Expenditures and Change in Fund Balance119 Measure J (222)
Contracts is for Contra Costa County for Transportation Dues

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $2,798,479 $2,313,094 $2,595,025 $2,595,025 $1,202,863 $762,533 Revenue Source:

Measure J 0 1,741,217 1,565,650 1,632,304 1,632,304 0% 1,632,304 0% Interest Earnings - Pooled 51,995 86,856 50,000 100,000 85,000 -15% 160,000 88% Total Revenue 51,995 1,828,073 1,615,650 1,732,304 1,717,304 -1% 1,792,304 4% Expenditures:

Salaries 9,671 15,598 5,000 5,000 5,000 0% 5,000 0%
Benefits 7,060 10,676 1,865 1,865 1,865 0% 1,865 0%
Contracts 19,380 33,165 72,858 73,000 32,000 -56% 32,000 0% Cash Management 5,627 2,658 7,000 5,500 5,500 0% 10,000 82% Capital Projects* 492,431 1,476,675 2,742,394 1,829,000 2,100,000 15% 700,000 -67% Transfer out to RMRA 0 0 1,200,000 1,200,000 0 -100% 0 0% Internal Services 3,211 7,370 7,714 10,101 13,269 31% 13,269 0% Total Expenditures 537,380 1,546,142 4,036,831 3,124,466 2,157,634 -31% 762,134 -65% Ending Balance, June 30 $2,313,094 $2,595,025 $173,844 $1,202,863 $762,533 $1,792,703 Traffic Calming 393,000 150,000 150,000
Statement of Revenues, Expenditures and Change in Fund Balance MEASURE C/J GROWTH MANAGEMENT (FUND 222)
120
Measure J (222) Continued
Traffic Calming 434,000 150,000 150,000
Sidewalk/Handicap/Ped Improvements 485,000 0 0
Pavement Surface Treatments 10,000 1,400,000 0
Hillcrest Ave/E18th Median Landscape 0 0 0
Median Island Improvements 941,000 550,000 550,000
*Capital Projects 1,870,000 2,100,000 700,000121

2024-25 2025-26 % 2026-27 %
Revised Proposed Change Proposed Change
MEASURE C/J GROWTH MANAGEMENT (FUND 222)
Statement of Revenues, Expenditures and Change in Fund Balance Tidelands Parks (225)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $125,430 $134,359 $146,871 $146,871 $157,340 $92,867 Revenue Source:

Interest Earnings - Pooled 2,016 5,119 2,000 3,000 3,000 0% 3,000 0% Rent 7,420 7,584 8,428 7,738 7,801 1% 7,866 1%
Total Revenue 9,436 12,703 10,428 10,738 10,801 1% 10,866 1% Expenditures:

Cash Management 258 177 250 250 250 0% 250 0%
Capital Project
Marina Basin Dredging 0 0 0 0 75,000 0% 0 -100%
Internal Services 249 14 14 19 24 26% 24 0%
Total Expenditures 507 191 264 269 75,274 27883% 274 -100% Ending Balance, June 30 $134,359 $146,871 $157,035 $157,340 $92,867 $103,459 Statement of Revenues, Expenditures and Change in Fund Balance TIDELANDS (FUND 225)122
East Lone Tree Benefit District (270)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Budget Change Proposed Change Beginning Balance, July 1 $8,412,524 $8,855,088 $10,144,760 $10,144,760 $11,434,487 $12,729,134 Revenue Sources:

Interest Earnings-Pooled 136,138 341,812 50,000 345,000 350,000 1% 375,000 7% Benefit District Fees 345,000 960,000 1,215,000 960,000 960,000 0% 960,000 0% Total Revenues 481,138 1,301,812 1,265,000 1,305,000 1,310,000 0% 1,335,000 2% Expenditures:

Cash Management 16,977 11,946 15,000 15,000 15,000 0% 15,000 0% Internal Services 21,597 194 194 273 353 29% 353 0%
Total Expenditures 38,574 12,140 15,194 15,273 15,353 1% 15,353 0% Ending Balance, June 30 $8,855,088 $10,144,760 $11,394,566 $11,434,487 $12,729,134 $14,048,781 East Lone Tree Specific Plan Benefit District (Fund 270) Statement of Revenues, Expenditures and Change in Fund Balance123 Kaiser Public Facility Benefit District (271)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Budget Change Proposed Change Beginning Balance, July 1 $0 $1,927,024 $33,857 $33,857 $35,007 $36,157 Revenue Sources:

Interest Earnings-Pooled -19,084 55,490 2,000 1,200 1,200 0% 1,200 0% Benefit District Fees 1,947,287 0 0 0 0 0% 0 0%
Total Revenues 1,928,203 55,490 2,000 1,200 1,200 0% 1,200 0% Expenditures:

Cash Management 1,179 1,370 150 50 50 0% 50 0%
Developer Reimbursements 0 1,947,287 0 0 0 0% 0 0%
Total Expenditures 1,179 1,948,657 150 50 50 0% 50 0%
Ending Balance, June 30 $1,927,024 $33,857 $35,707 $35,007 $36,157 $37,307 Kaiser Public Facility Benefit District (Fund 271)
Statement of Revenues, Expenditures and Change in Fund Balance124 CFD 2018-02 Police Protection Fund (281)
Statement of Revenues, Expenditures and Change in Fund Balance

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Budget Change Revised Change Beginning Balance, July 1 $428,209 $989,425 $1,737,795 $1,737,795$2,545,781 $3,353,053 Revenue Source:

Interest Earnings-Pooled 2,826 41,978 2,000 60,000 85,000 42% 105,000 24% 2018-01 Assessment Revenue 581,581 724,879 724,879 785,502 785,502 0% 785,502 0% Total Revenues 584,407 766,857 726,879 845,502 870,502 3% 890,502 2%

Expenditures:

Contracts 312 8,952 101,231 19,429 31,200 61% 31,200 0% Cash Management 1,390 1,647 650 2,100 3,000 43% 3,500 17% Water - CFD 2018-01 0 0 0 5,000 15,000 200% 15,000 0%
Internal Services 21,489 7,888 8,301 10,987 14,030 28% 14,030 0% Total Expenditures 23,191 18,487 110,182 37,516 63,230 69% 63,730 1% Ending Balance, June 30 $989,425 $1,737,795 $2,354,492 $2,545,781 $3,353,053 $4,179,825 CFD 2018-01 PUBLIC SERVICES (FUND 281)125
CFD 2018-02 Police Protection Fund (281) Contracts
2025-26 2026-27
Vendor Proposed Proposed
TERRACARE ASSOCIATES LANDSCAPE SERVICES 27,662 27,662
WESTSIDE LANDSCAPE FIREBREAK MOW AND DISKING 3,538 3,538 TOTAL 31,200 31,200
Type of Service126
CFD 2022-03 Public Services Fund (283)
Statement of Revenues, Expenditures and Change in Fund Balance

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Budget Change Revised Change Beginning Balance, July 1 $0 $46,452 $181,043 $181,043 $403,570 $626,527 Revenue Source:

Interest Earnings-Pooled -352 2,700 700 7,600 10,000 32% 15,000 50% 2022-01 Assessment Revenue 47,216 133,604 133,604 234,177 234,177 0% 234,177 0% Total Revenues 46,864 136,304 134,304 241,777 244,177 1% 249,177 2%

Expenditures:

Supplies 367 0 4,000 4,000 500 -88% 500 0%
Contracts 0 1,580 10,000 10,000 5,370 -46% 5,370 0%
Cash Management 45 133 200 250 350 40% 450 29%
Water - CFD 2022-01 0 0 0 5,000 15,000 200% 15,000 0%
Total Expenditures 412 1,713 14,200 19,250 21,220 10% 21,320 0% Ending Balance, June 30 $46,452 $181,043 $301,147 $403,570 $626,527 $854,384 CFD 2022-01 PUBLIC SERVICES (FUND 283)127
CFD 2022-03 Public Services Fund (283) Contracts
2025-26 2026-27
Vendor Proposed Proposed
TERRACARE ASSOCIATES LANDSCAPE SERVICES 5,730 5,730
TOTAL 5,730 5,730
Type of Service128

CAPITAL PROJECTS
FUNDS
are utilized to account for resources used for the
acquisition and construction of capital facilities
by the City
❖ Capital Improvement
❖ Development Impact Fee – Administrative
❖ Development Impact Fee – Public Works
❖ Development Impact Fee – Police
❖ Development Impact Fee – Parks & Recreation
❖ Hillcrest Assess District Construction #26
❖ Lone Tree Assessment District Construction #27/31
❖ Hillcrest/Highway 4 Bridget Benefit District
129
Capital Improvement (311)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source:

Interest Earnings-Pooled 15,967 160,437 15,000 250,000 235,000 -6% 75,000 -68% Street and Curb Repairs 5,535 6,849 20,000 5,000 5,000 0% 5,000 0% Grant Reimbursement 126,998 526,061 19,252,000 6,290,000 13,008,000 107% 0 -100% Miscellaneous Revenue 275 0 0 0 0 0% 0 0%
Transfer in from General Fund 2,208,788 1,226,760 0 0 0 0% 0 0% Transfer in from Impact (Bike Garden) 0 0 1,000,000 1,000,000 0 -100% 0 0% Transfer in from ARPA (PSCR Bldg) 0 0 832,982 832,982 0 -100% 0 0% Transfer in from AD27 1,043 0 73,661 0 0 0% 73,661 0%
Transfer in from Gas Tax 45,489 70,503 439,870 313,427 150,000 -52% 180,000 20% Trans in from Water fd (sidewalk) 45,489 70,503 409,870 313,427 150,000 -52% 150,000 0% Trans in from Sewer fd (sidewalk) 45,489 70,503 409,870 313,427 150,000 -52% 150,000 0% Total Revenue 2,495,073 2,131,616 22,453,253 9,318,263 13,698,000 47% 633,661 -95% Expenditures:

Bad Debt Expense 2,572 133 0 0 0 0% 0 0%
Cash Management 5,859 6,622 6,000 8,000 8,000 0% 3,000 -63% Capital Projects* 595,649 943,542 26,454,373 11,400,832 15,094,327 32% 588,661 -96% Transfer out to General Fund (return Bike Garden
match funds) 0 0 550,000 616,627 0 -100% 0 0%
Internal Services 282 1,186 1,186 1,509 2,276 51% 2,276 0% Total Expenditures 604,362 951,483 27,011,559 12,026,968 15,104,603 26% 593,937 -96% Capital Improvement (311-2520)130
Capital Improvement (311) Continued

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Capital Improvement (311-2520)
Sidewalk Repair Program 940,282 450,000 450,000
Prewett Pool Resurfacing 0 189,679 0
Restoration of Public Art 0 46,648 0
L Street Improvements 0 13,008,000 0
Prewett Park Fencing 0 0 138,661
City Hall Office Modifications 63,000 1,400,000 0
*Capital Projects 11,400,832 15,094,327 588,661131
Capital Improvement (311) Continued
* Not part of Public Works’ Budget

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source:

Other 6,962 32,446 41,305 41,689 5,501 -87% 0 -100%
Total Revenue 6,962 32,446 41,305 41,689 5,501 -87% 0 -100% 0%
Expenditures: 0%
Personnel 0 0 0 0 15,783 0% 15,819 0%
Services & Supplies 6,029 31,210 40,000 40,000 40,000 0% 40,000 0% Internal Services 933 1,236 1,305 1,689 2,218 31% 2,218 0% Total Expenditures 6,962 32,446 41,305 41,689 58,001 39% 58,037 0% Energy Efficiency & Conservation (311-2535)
132
Capital Improvement (311) Continued

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Revenue Source:

Taxes 300,000 300,000 300,000 300,000 0 -100% 0 0%
Revenue from Other Agencies 300,000 0 0 0 0 0% 0 0%
Total Revenue 600,000 300,000 300,000 300,000 0 -100% 0 0% Expenditures:

Capital Projects
NE Annexation Infrastructure 0 0 0 0 0 0% 1,998,000 0%
Total Expenditures 0 0 0 0 0 0% 1,998,000 0%
Northeast Annexation (311-2545)133
Capital Improvement (311) Fund Summary

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $2,857,987 $5,348,698 $6,828,831 $6,828,831 $4,420,126 $2,961,023 Revenue Source:

Investment Income 15,967 160,437 15,000 250,000 235,000 -6% 75,000 -68% Property Taxes 300,000 300,000 300,000 300,000 0 -100% 0 0% Revenue from Other Agencies 426,998 526,061 19,252,000 6,290,000 13,008,000 107% 0 -100% Current Service Charges 5,535 6,849 20,000 5,000 5,000 0% 5,000 0% Other 7,237 32,446 41,305 41,689 5,501 -87% 0 -100%
Transfers In 2,346,298 1,438,269 3,166,253 2,773,263 450,000 -84% 553,661 23% Total Revenue 3,102,035 2,464,062 22,794,558 9,659,952 13,703,501 42% 633,661 -95% Expenditures:

Personnel 0 0 0 0 15,783 0% 15,819 0%
Services & Supplies 14,460 37,965 46,000 48,000 48,000 0% 43,000 -10% Capital Projects 595,649 943,542 26,454,373 11,400,832 15,094,327 32% 2,586,661 -83% Transfers Out 0 0 550,000 616,627 0 -100% 0 0%
Internal Services 1,215 2,422 2,491 3,198 4,494 41% 4,494 0% Total Expenditures 611,324 983,929 27,052,864 12,068,657 15,162,604 26% 2,649,974 -83% Ending Balance, June 30 $5,348,698 $6,828,831 $2,570,525 $4,420,126 $2,961,023 $944,710 CAPITAL IMPROVEMENT FUND (FUND 311)
Statement of Revenues, Expenditures and Change in Fund Balance134 Development Impact Fee – Administrative Facilities (321)135 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $673,672 $927,025 $1,090,902 $1,090,902 $1,182,863 $1,100,579

Revenue Source:

Interest Earnings 9,445 35,568 6,000 36,000 36,000 0% 36,000 0% Dev Impact - General Admin 245,588 131,478 165,000 60,000 60,000 0% 60,000 0% Total Revenue 255,033 167,046 171,000 96,000 96,000 0% 96,000 0% Use of Funds:

Cash Management 1,609 1,243 1,200 1,350 1,350 0% 1,350 0% Capital Project
Building (Admin) 0 0 173,476 0 173,476 100% 0 -100%
Internal Services 71 1,926 1,995 2,689 3,458 29% 3,458 0% Total Use of Funds 1,680 3,169 176,671 4,039 178,284 4314% 4,808 -97% Ending Balance, June 30 $927,025 $1,090,902 $1,085,231 $1,182,863 $1,100,579 $1,191,771 Statement of Revenues, Expenditures and Change in Fund Balance DEVELOPMENT IMPACT FEE - ADMINISTRATIVE FACILITIES (FUND 321) Development Impact Fee – Public Works (322)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Proposed Proposed Proposed Change Proposed Change Beginning Balance, July 1 $456,132 $688,888 $835,245 $835,245 $798,964 $943,913

Revenue Source:

Interest Earnings 5,960 26,703 8,000 30,000 25,000 -17% 25,000 0% Dev Impact - Public Works 227,963 120,623 160,000 121,000 121,000 0% 121,000 0% Total Revenue 233,923 147,326 168,000 151,000 146,000 -3% 146,000 0% Use of Funds:

Cash Management 1,167 0 0 0 0 0% 0 0%
Furniture & Equipment (PW) 0 941 1,000 121,200 1,000 -99% 1,000 0% Transfer out to Vehicle Fund 0 0 66,042 66,042 0 -100% 0 0% Internal Services 0 28 28 39 51 31% 51 0%
Total Use of Funds 1,167 969 67,070 187,281 1,051 -99% 1,051 0% Ending Balance, June 30 $688,888 $835,245 $936,175 $798,964 $943,913 $1,088,862 Statement of Revenues, Expenditures and Change in Fund Balance DEVELOPMENT IMPACT FEE PUBLIC WORKS (FUND 322)136
Development Impact Fee – Police(323)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $1,231,573 $1,843,017 $1,722,871 $1,722,871 $1,915,694 $1,983,494

Revenue Source:

Interest Earnings 16,556 64,658 10,000 65,000 65,000 0% 70,000 8% Dev Impact - Police 632,970 328,563 450,000 150,000 150,000 0% 150,000 0% Total Revenue 649,526 393,221 460,000 215,000 215,000 0% 220,000 2% Use of Funds:

Cash Management 3,140 2,090 2,100 2,100 2,100 0% 2,300 10% Furniture & Equipment 34,678 504,983 0 0 0 0% 0 0%
Capital Projects* 264 6,239 158,497 20,000 145,000 625% 0 -100% Internal Services 0 55 55 77 100 30% 100 0%
Total Use of Funds 38,082 513,367 160,652 22,177 147,200 564% 2,400 -98% Ending Balance, June 30 $1,843,017 $1,722,871 $2,022,219 $1,915,694 $1,983,494 $2,201,094 PD Parking Lot Expansion 20,000 60,000 0
PD Investigation Unit Remodel 0 85,000 0
*Capital Projects 20,000 145,000 0
Statement of Revenues, Expenditures and Change in Fund Balance DEVELOPMENT IMPACT FEE POLICE (FUND 323)137
Development Impact Fee – Parks & Recreation (324)

2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $4,218,197 $5,491,282 $6,675,034 $6,675,034 $6,355,525 $7,191,791

Revenue Source:

Interest Earnings 61,004 214,036 50,000 240,000 245,000 2% 255,000 4% Dev Impact - Park & Rec 1,320,788 977,406 1,000,000 600,000 600,000 0% 600,000 0% Total Revenue 1,381,792 1,191,442 1,050,000 840,000 845,000 1% 855,000 1% Use of Funds:

Cash Management 9,782 7,524 8,000 8,200 8,500 4% 8,700 2% Capital Project
Prewett Grand Plaza Shade Structure 98,925 0 151,075 151,075 0 -100% 0 0% Transfer out to CIP (Bike Garden) 0 0 1,000,000 1,000,000 0 -100% 0 0% Internal Services 0 166 166 234 234 0% 234 0%
Total Use of Funds 108,707 7,690 1,159,241 1,159,509 8,734 -99% 8,934 2% Ending Balance, June 30 $5,491,282 $6,675,034 $6,565,793 $6,355,525 $7,191,791 $8,037,857 Statement of Revenues, Expenditures and Change in Fund Balance DEVELOPMENT IMPACT FEE PARKS & REC (FUND 324)138
Hillcrest Assessment District #26 Construction (361)139 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $380,023 $389,610 $403,556 $403,556 $418,002 $70,181 Revenue Source:

Interest Earnings - Pooled 4,210 0 0 0 0 0% 0 0%
Bridge Fees 6,145 14,476 500 15,000 2,500 -83% 2,500 0% Total Revenue 10,355 14,476 500 15,000 2,500 -83% 2,500 0% Expenditures:

Cash Management 749 491 250 500 250 -50% 250 0%
Capital Projects
Wildhorse Left Turn Pocket 0 0 350,000 0 350,000 100% 0 -100% Internal Services 19 39 39 54 71 31% 71 0%
Total Expenditures 768 530 350,289 554 350,321 63135% 321 -100% Ending Balance, June 30 $389,610 $403,556 $53,767 $418,002 $70,181 $72,360 Statement of Revenues, Expenditures and Change in Fund Balance HILLCREST AD (FUND 361)
Lone Diamond Assessment District #27/32 Construction (376) 2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change Beginning Balance, July 1 $192,187 $276,163 $405,327 $405,327 $452,021 $461,799 Revenue Source:

Interest Earnings - Pooled 2,668 11,942 400 14,000 14,000 0% 10,000 -29% Bridge Fees 6,585 0 0 0 0 0% 0 0%
Sewer Connection Fees 81,726 123,317 0 56,563 0 -100% 0 0% Total Revenue 90,979 135,259 400 70,563 14,000 -80% 10,000 -29% Expenditures:

Contracts 4,814 5,000 5,000 2,500 2,500 0% 2,500 0%
Insurance 50 67 61 73 80 10% 88 10%
Cash Managemenr 485 454 300 550 550 0% 450 -18%
Capital Project 0% 0%
West Ant Creek Channel Impr Monitoring 0 0 20,000 20,000 0 -100% 0 0% Transfer out to CIP for Prewett 1,043 0 73,661 0 0 0% 74,000 100% Internal Services 611 574 574 746 1,092 46% 1,092 0%
Total Expenditures 7,003 6,095 99,596 23,869 4,222 -82% 78,130 1751% Ending Balance, June 30 $276,163 $405,327 $306,131 $452,021 $461,799 $393,669 Statement of Revenues, Expenditures and Change in Fund Balance LONE DIAMOND ASSESSMENT DISTRICT CONSTRUCTION FUND (FUND 376)140 Hillcrest/Highway 4 Bridge Benefit District (391)
2022-23 2023-24 2024-25 2024-25 2025-26 % 2026-27 %
Actual Actual Budget Revised Proposed Change Proposed Change

Beginning Balance, July 1 $144,306 $94,573 $97,951 $97,951 $101,328 $104,647 Revenue Source:

Interest Earnings - Pooled 2,456 3,514 1,500 3,550 3,500 -1% 3,500 0% Bridge Fees 6,759 0 0 0 0 0% 0 0%
Total Revenues 9,215 3,514 1,500 3,550 3,500 -1% 3,500 0% Expenditures:

Contracts 58,750 0 0 0 0 0% 0 0%
Cash Management 184 119 300 150 150 0% 150 0%
Internal Services 14 17 17 23 31 35% 31 0%
Total Expenditures 58,948 136 317 173 181 5% 181 0%
Ending Balance, June 30 $94,573 $97,951 $99,134 $101,328 $104,647 $107,966 Statement of Revenues, Expenditures and Change in Fund Balance HILLCREST/HIGHWAY 4 BRIDGE DISTRICT (391)141
142