Antioch City Council
April 21, 2026

CALL OF SPECIAL MEETING
Antioch City Council
Special Meeting/Study Session
Pursuant to Government Code section 54956, I hereby call a Special Meeting/Study Session of the Antioch City Council. Said meeting shall be held on the following date, time and place:

DATE: Tuesday, April 21, 2026
TIME: 5:00 P.M. Special Meeting/Study Session
PLACE: Council Chambers
200 ‘H’ Street
Antioch, CA 94509
The only items of business to be considered at such Special Meeting/Study Session shall be set forth on the Special Meeting Agenda.

Dated: April 9, 2026
__________________________________

City of Antioch

AGENDA
Antioch City Council

SPECIAL MEETING/STUDY SESSION

Date: Tuesday, April 21, 2026
Time: 5:00 P.M. – Special Meeting/Study Session

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

PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.

Ron Bernal, Mayor Michael J. Mandy City Clerk
Donald P. Freitas, Mayor Pro Tem (District 3) Jorge R. Rojas, City Treasurer Tamisha Torres-Walker, Council Member District 1
Louie Rocha, Council Member District 2 Bessie Marie Scott, City Manager Monica E. Wilson, Council Member District 4 Lori M. Asuncion, 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) 779-7009, and e-mail: [email protected].

ANTIOCH CITY COUNCIL -1- APRIL 21, 2026

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.

5:00 P.M. ROLL CALL – SPECIAL MEETING/STUDY SESSION – for Council Members

PLEDGE OF ALLEGIANCE

BUDGET STUDY SESSION

SM-1. FISCAL YEAR 2026-27 BUDGET DEVELOPMENT

Recommended Action: It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the Fiscal Year 2026-27 Budget.

STUDY SESSION

SM-2. WORKSHOP FOR THE DRAFT 5 YEAR CAPITAL IMPROVEMENT PROGRAM 2026-2031 (P.W. 150-26)

Recommended Action: It is recommended that the City Council review and provide feedback to staff regarding the draft 5 Year Capital Improvement Program 2026-2031.

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.

SM- 1 Agenda Item #

STAFF REPORT TO THE CITY COUNCIL

DATE: Special Meeting of April 21, 2026

TO: Honorable Mayor and Members of the City Council

SUBMITTED BY: Dawn Merchant, Finance Director

APPROVED BY: Bessie Marie Scott, City Manager

SUBJECT: Fiscal Year 2026-27 Budget Development

RECOMMENDED ACTION
It is recommended that the City Council provide feedback and direction regarding the budget development information provided for the Fiscal Year 2026-27 budget.

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

DISCUSSION
This session continues budget development from the March 24, 2026 Special Meeting to discuss the Fiscal Year 2026-27 Budget. With the follow up items presented this evening, it is imperative that this Council provide definitive direction tonight for the budget process to continue to move forward. In addition to the follow up items, Attachment E provides budget sheets for review and discussion for other funds of the City to ensure we keep on track to adopt the budget by June 30, 2026.

FOLLOW UP ITEMS FROM MARCH 24, 2026

Position Vacancies
Councilmember Rocha requested a current list of Non-Police Department vacancies, budgeted cost and recruitment status. Attachment A provides this data as of April 15, 2026.

Consultant Services Contracts
Attachment B provides a list of current consultant services contracts by department.

Fiscal Year 2027 Fleet Replacements
Attachment C provides the details of programmed fleet replacements in Fiscal Year 2027.

The replacements will be paid out of the Vehicle Replacement Internal Service Fund.

Antioch City Council Report
April 21, 2026 Agenda Item #SM-1 2
American Rescue Plan (“ARPA”)
Active ARPA funded programs with remaining budgets as of March 31, 2026 are:

Project Budget Spent thru
3/31/26
Remaining
3/31/26 Notes
AQCRT $6,108,985 $4,969,489 $1,139,496 Contract ends 12/31/26 Small Business
Support
1,336,250 853,701 482,549 Contracts end 12/31/26
Downtown Wi-
Fi
130,000 0 130,000 Project complete, waiting
on vendor invoice

Per Resolution 2024/159, interest earnings in the ARPA Special Revenue Fund are to be transferred to the Capital Improvement (“CIP”) Fund to be used for rehabilitation/modification/set-up of the 800 W. 2nd Street building purchased with ARPA funds. $916,975 of interest earnings in FY25 were transferred to the CIP Fund and another $75,900 is projected for FY26 for a total of $992,875 in earnings allocated to the building renovation.

Budget Deficit Reduction Proposals
At the request of the Mayor, staff have prepared and compiled a series of potential budget reduction and revenue adjustment options intended to address approximately $5 million in General Fund deficit reduction for Fiscal Year 2027. These options reflect a combination of direct expenditure reductions, revenue enhancements or adjustments, and other fiscal strategies that, if implemented, would contribute toward reducing the City’s projected budget shortfall.

The purpose of presenting these items is not to recommend or advocate for any particular course of action, but rather to provide the City Council with a range of identified options for consideration as part of the City’s ongoing budget development and fiscal planning process. The options included have been identified through internal staff review and prior Council discussion and are being brought forward to ensure that the Council has the information necessary to evaluate potential approaches to achieving the desired level of fiscal adjustment.

Staff recognizes that many of the options presented may involve service level impacts, operational changes, policy considerations, or community implications, and for that reason, staff believes that policy direction regarding these matters should appropriately rest with the City Council. Accordingly, staff is seeking Council direction on which, if any, of the identified options should be further developed, prioritized, or incorporated into the proposed Fiscal Year 2027 budget framework.

This discussion is intended to support a transparent and policy-driven budget deliberation process by allowing the Council to review the available options, provide guidance on its fiscal priorities, and identify those measures it wishes staff to evaluate or implement moving forward.

Chart A on the next page represents the items which have been identified for Council discussion and consideration.

Antioch City Council Report
April 21, 2026 Agenda Item #SM-1 3

CHART A

DEFICIT REDUCTION PROPOSALS

Antioch City Council Report
April 21, 2026 Agenda Item #SM-1 4
Chart A Notes
(A) Freezing this position would result in a reduction of the subsidy to Animal Services. (B) Decreasing the amount of Garbage Franchise Fees to the Solid Wast Fund can only occur in FY27 as there will not be sufficient monies to sustain the staffing and environmental programs beyond FY28, therefore it would be a one-time revenue boost in FY27. (C) Cancelling or reducing the CIP project funding and returning the money to the General Fund are one-time in nature for FY27 only and will not address deficit spending beyond FY27. The return of funds would be reflected as “Transfer In” revenue in the FY27 budget, thus reducing the spending gap.
(D) A decision on the 4th of July event has to be made this evening in order to cancel pending contracts and negotiations with vendors on time.
(E) Juneteenth vendor/supply costs paid directly out of the Recreation Fund, thus cancelling this event would result in a reduction of the subsidy to the Recreation Fund.

Other ideas for consideration with potential monetary savings (some unknown at this time):

 Sell the Golf Course. While a potential sales price would need to be evaluated, the General Fund annually pays: (1) approximately $345,000 for debt service on bonds for Golf Course infrastructure, and (2) approximately $150,000 for irrigation water, for a total annual cost of approximately $500,000. Bonds outstanding at June 30, 2026 will be $1,530,000, with final debt service due May 1, 2031. The agreement with Antioch Public Golf Inc. only requires a base annual $20,000 payment to the City, adjusted by CPI, for exclusive use of the golf course.  Do not run any special events unless money can be raised to fund the entire cost.
 Cancel agreements with the Antioch Unified School District (“AUSD”) to pay for water at two school sites (Memorial Field and Lone Tree Elementary). Recreation programs have not used the sites in many years and therefore the sites are no longer utilized for joint-use. The annual cost is budgeted at $150,000, however, the City would have to enter into talks with AUSD and provide a noticing period so the full amount of savings to the General Fund may not be realized in FY27. Once the agreements are cancelled, savings would be realized immediately.  Beginning on July 1, 2026, when positions become vacant, including positions within the Antioch Police Department, they will remain vacant and unhired.  It has previously been suggested to close the Waterpark; however, very preliminary forecasts indicate that this would actually cost the City more money.

While there would be significant part-time help savings, the full-time positions would be absorbed into other Recreation divisions, and the City would need to maintain the pool and grounds so that the Waterpark area and pools do not become blighted and hazardous. There would be no revenue being generated from the Waterpark other than nominal rental income for the room rentals at the Antioch City Council Report
April 21, 2026 Agenda Item #SM-1 5
facility, therefore these maintenance costs would be fully burdened upon the General Fund and estimated to be higher than the current projected subsidy.

Alternatively, staff can evaluate a service model that reduces the number of days the Waterpark is open, such as Tuesday-Sunday or Wednesday-Sunday operating days, to save on part-time staff potentially reducing the amount of General Fund subsidy.
 Explore collaboration with the County or other partnerships for Animal Services.

The General Fund subsidy is projected to be $2.84M in FY27.  Reduce FY26 budget for Police Department facility maintenance and updates. In November 2024, the City Council allocated $1,311,759 in “one-time revenues” to the Police Department. $1,300,265 of this money remains unencumbered in the FY26 budget as of today. Note that if this budget is reduced, it will reduce the FY26 expenditure budget and will not reduce or impact the amount of the deficit in FY27. However, reducing the current year budget will return the funds to General Fund reserves, thus improving the financial position of the General Fund.

Of note, the proposals are a mixture of costs that can be recurring (i.e., freezing positions, no funding for HomeKey+ project) and those one-time in nature (i.e. return of CIP funds).

The recurring costs are not enough to address the structural deficit that inherently exists in each fiscal year moving forward, as Expenditures will continue to outpace Revenues.

Significant work will need to be continued after budget adoption. Definitive direction for all proposals, including those already incorporated into the budget as previously outlined (Attachment D), is respectfully requested this evening so that a revised draft budget can be brought back with the individual department budgets for review and discussion.

Chart B on the next page provides the current draft budget comparative to incorporating all suggestions from Chart A.

Antioch City Council Report
April 21, 2026 Agenda Item #SM-1 6

CHART B

GENERAL FUND BUDGET SUMMARY
2026-27 2026-27
Current With
Draft Proposals Proposals

Beginning Balance, July 1 $43,866,859 $43,866,859
Revenue Source:

Taxes 61,809,624 100,000 61,909,624
1% Sales Tax 20,113,654 - 20,113,654
Licenses & Permits 3,190,200 - 3,190,200
Fines & Penalties 30,000 - 30,000
Investment Income & Rentals 2,130,000 - 2,130,000
Revenue from Other Agencies 198,000 - 198,000
Current Service Charges 5,855,137 - 5,855,137
Other Revenue 795,579 - 795,579
Transfers In 3,221,160 2,424,377 5,645,537
Total Revenue 97,343,354 2,524,377 99,867,731
Expenditures:

Legislative & Administrative 6,600,558 - 6,600,558
Finance 1,801,121 - 1,801,121
Nondepartmental 4,801,209 (175,000) 4,626,209
Public Works 11,414,557 - 11,414,557
Police Services 62,769,345 (66,034) 62,703,311
Police Services-Animal Support 2,841,273 (277,740) 2,563,533 Recreation/Community Services 5,220,452 (240,000) 4,980,452 Public Safety & Community Resources 4,195,519 (1,680,000) 2,515,519 Community & Economic Development 10,944,128 (397,490) 10,546,638 Total Expenditures 110,588,162 (2,836,264) 107,751,898 Budget Stabilization Transfer 5,000,000 - 5,000,000
Surplus/(Deficit) (8,244,808) 5,360,641 (2,884,167)
Ending Balance, June 30 $35,642,051 5,360,641 41,002,692 Committed-Litigation Reserve 500,000 - 500,000
Committed-Comm. Dev. Fees - - -
Unassigned Fund Balance $35,142,051 5,360,641 $40,502,692 Percentage of Revenue 36.10% 40.56%

Chart B does not include the cost of adding 12 additional Police Trainees in Fiscal Year 2027, estimated at a cost of $559,464 as presented on March 24th.

OTHER BUDGET ITEMS
In order to keep the FY2026-27 budget process on track for adoption by June 30th, budget worksheets for other funds are attached for review (Attachment E).

Enterprise Funds, Street Light and Landscape, Recreation and Animal Services budgets will be presented at a future meeting.

Antioch City Council Report
April 21, 2026 Agenda Item #SM-1 7

ATTACHMENTS
A. Position Vacancies
B. Current Consultant Services Contracts
C. FY27 Fleet Purchases
D. FY27 Budget Proposals in Draft
E. Other Fund Budget Worksheets

ATTACHMENT A
FY27
# Budgeted
Vacant Cost Recruitment Status

GENERAL FUND

CITY ATTORNEY
Deputy City Attorney 1.000 286,647.00 $ Pending direction from new City Attorney

CITY MANAGER
Assistant City Manager 1.000 457,961.00 Pending direction from CM Grant Writer 1.000 165,000.00 To be filled by Consultant, in contracts budget in draft FY27

CITY CLERK
Administrative Analyst I 1.000 206,367.00 Eligibility list under review Public Records Coordinator 1.000 215,285.00 Pending direction from CM

HUMAN RESOURCES
Human Resources Manager 1.000 262,057.00 Internal employee Acting, recruitment on hold for two months

PUBLIC WORKS DEPARTMENT
Street Maint. Worker I & II 3.000 481,427.00 2nd round interviews to be held week of 4/14 Assistant City Engineer 1.000 321,297.00 Recruitment to be re-posted in 1-2 weeks Assistant/Junior Engineer 1.000 235,487.00 Candidate in background

COMMUNITY DEVELOPMENT DEPARTMENT
Administrative Analyst II 1.000 215,348.00 2nd round interviews 4/21 Senior Economic Development Program Manager 1.000 259,244.00 Conditional job offer extended Economic Development Program Manager 1.000 225,314.00 Conditional job offer extended Code Enforcement Manager 1.000 324,567.00 Department interview 4/7 Code Enforcement Officer w/cert 2.000 397,490.00 Plan to underfill from Code Enforcement Manager eligibility list TOTAL GENERAL FUND VACANCIES 17.00004,053,491.00$ Total FY27 GF Budgeted Cost of Current Vacancies

FINANCE - WATER/SEWER FUND
Customer Service Representative I/II 1.000 138,530.00 Not intending to fill until fall

ANIMAL SERVICES
Animal Services Manager 1.000 277,740.00 Internal EE in Acting role Animal Services Technician 1.000 133,504.00 Recruitment posted Animal Control Officer 2.000 286,447.00 Recruitment posted

RECREATION SERVICES
Recreation Programs Coordinator 1.000 162,774.00 Position just became vacant 4/6 Recreation Supervisor 1.000 214,296.00 2nd round interviews 3/13

PUBLIC WORKS - ALL OTHER FUNDS
Environmental Resource Coordinator 1.000 255,305.00 1st round interviews 4/23 Environmental Resource Specialist 2.000 414,571.00 1st round interviews 4/22 Water Treatment Plant Operator w/cert 2.000 486,480.00 2nd round interviews 3/26 Senior Water Treatment Plant Operator 1.000 270,542.00 No current recruitment Water Treatment Plant Instrument Tech I/II 1.000 223,874.00 No current recruitment Administrative Assistant 1.000 144,482.00 Conditional job offer extended Equipment Operator 1.000 163,656.00 Candidate did not pass background, job to be reposted General Laborer 2.000 261,009.00 One conditional offer extended and 2nd just became vacant Operations Supervisor (.28 of FTE allocted to Gen Fund)1.000 242,468.00 EE just resigned, internal will be in Acting role Collections Systems Worker I/II 1.000 174,374.00 No current recruitment Lead Collections System Worker 2.000 345,668.00 No current recruitment

INFORMATION SYSTEMS
Computer Technician 1.000 180,728.00 Recruitment posted GIS Specialist 1.000 189,311.00 No current recruitment TOTAL OTHER FUND VACANCIES 24.0004,565,759.00$ Total Other Funds FY27 Budgeted Cost of Current Vacancies TOTAL NON-POLICE CITY-WIDE VACANCIES 41.0008,619,250.00$ Total FY27 budgeted cost of current vacancies

NON-POLICE CITY WIDE VACANCIES
As of April 15, 2026
1 Total
Contract Paid Fiscal YTD Start Funding
Department Firm/Organization Amount as of 3.31.26 Date End Date Source Purpose Finance LSL LLP Certified Public Accountants 261,280.00 $ - $ 2/25/2026 6/30/28 w/option to extend 2 yearsGeneral Fund Professional auditing services Finance/City Manager Willdan Financial 44,405.00 22,465.00 9/24/2025 6/30/2026 General Fund Cost Allocation and Fee Study Finance MuniServices LLC $4,862 FY27 + 15% recovery fee10,625.95 4/27/2021 9/29/26, automatic renewal General Fund Sales tax consulting/15% of sales tax recovery additional fee Public Works/CIP Bellecci & Associates 15,000.00 9,444.00 6/30/2025 6/30/2028 Water Fund On-call Land Surveying Services Public Works/CIP BKF Engineers Inc. 2,392,063.00 190,425.58 7/28/2020 12/31/2027 CIP/RMRA Funds Design Engineering of Phase 1 & 2 of L Street Improvements.

Public Works/CIP Brown & Caldwell 200,000.00 - 11/10/2021 6/30/2027 Water Fund On-Call Engineering Design Services/Brackish Water Desalination Public Works/CIP Carollo Engineers 249,914.00 39,454.83 3/11/2025 12/31/2026 Water Fund Design Consulting for WTP Solids Handling Facility Public Works/CIP Carollo Engineers 11,987,668.00 17,136.00 8/25/2015 12/31/2026 Water Fund Engineering & Design Services During Construction of Brackish Water Desalination
Public Works/CIP Carollo Engineers 427,544.00 53,380.35 9/9/2025 6/30/2026 Water Fund Water System Master Plan Update Public Works/CIP Cinquini & Passarino Inc 15,000.00 5,053.75 6/30/2025 6/30/2028 Water Fund On-call Land Surveying Services Public Works/CIP COWI North America 49,250.00 38,237.50 2/10/2025 12/31/2026 Downtown SLLMD Fund Inspection of Various Marine Facilities Public Works/CIP CSI Metrics LLC 150,000.00 17,614.40 9/23/2025 6/30/2028 Water Fund WTP SCADA & Info System Advisory Public Works/CIP GHD, Inc. 50,000.00 - 3/15/2024 3/15/2027 CIP Fund On-Call Space Planning Public Works/CIP Indigo Hammond & Playle Architects LLP 323,000.00 236,696.50 12/12/2023 12/31/2026 CIP Fund Citywide Space Planning & Architectural Consulting Services Public Works/CIP Interwest Consulting Group 410,000.00 91,484.50 9/9/2025 6/30/2028 Traffic Signal Fund Design Engineering Services for Traffic Signal Upgrade Public Works/CIP Kleinfelder Inc. 147,139.00 13,000.00 2/19/2026 2/19/2029 Water Fund On-Call Material Testing Public Works/CIP The KPA Group 50,000.00 - 12/12/2023 12/31/2026 CIP Fund Space planning and architectural services Public Works/CIP Pavletic Consulting 65,100.00 - 12/31/2023 3/25/2026, or until study completedWater/Sewer Funds Water and Sewer Rate Fee Study Services Public Works/CIP Royston Hanamoto Alley and Abey 350,000.00 - 9/22/2022 6/30/2026 Park In-Lieu Fund Design Consulting Services for Rivertown Community Space Public Works/CIP Tanko Lighting 467,600.00 15,344.50 1/5/2022 12/31/2026 Gas Tax Fund Photometric Study for Street Lighting Public Works/CIP TJKM Transportation Consultants 111,188.00 5,147.19 8/26/2025 6/30/2026 Traffic Signal Fund Design Engineering for Hawk Signals Public Works/CIP Walter Bishop Consulting 100,000.00 57,650.35 2/5/2025 12/31/2026 Water Fund Water Resources Management & Planning Public Works/CIP Woodard and Curran 690,910.00 32,517.90 9/9/2025 6/30/2027 Sewer Fund Wastewater Master Plan Update Public Works/Water Rights Bartle Wells Associates 99,900.00 17,857.50 4/1/2019 6/30/2026 Water Fund Review of CCWD's Water Rates and the impact to the City's Water Public Works/Water Rights Exponent Inc. 734,600.00 - 10/1/2014N/A Water Fund On-Call Water Rights Services Public Works/Water Rights The Gualco Group 392,000.00 32,560.40 7/1/2018 12/31/2026 Water Fund Government Relations Services Public Works/Collections Wilsey Ham Engineering, Surveying and Planning 450,000.00 - 7/25/2023 6/30/26 w/option to extend 2 yearsNPDES Fund On-Call Geotechnical and Engineering Consulting Services Public Works/Collections
Ninyo & Moore Geotechnical & Environmental Sciences
Consultants 450,000.00 - 7/25/2023 6/30/26 w/option to extend 2 yearsNPDES Fund Geotechnical Engineering Consulting Services for Landslide Repairs Public Works/Collections Live Oak Associates 90,000.00 22,870.05 6/3/2022 6/30/2027 NPDES Fund On-Call biologist services for the City’s Routine Maintenance Agreement with the California Department of Fish & Wildlife Public Works/Collections Nomad Ecology, LLC 90,000.00 - 6/3/2022 6/30/2027 NPDES Fund On-Call biologist services for the City’s Routine Maintenance Agreement with the California Department of Fish & Wildlife Public Works/Engineering Interwest Consulting Group 6,702,928.00 762,997.25 11/24/2020 11/24/2026 General Fund Engineering Services for Engineering & Land Development Public Works/Engineering Clearsource Financial 30,000.00 11,351.25 6/23/2025 6/30/2026 General Fund Special Financing Consulting Services Public Works/Engineering DTA Public Finance, Inc 98,880.00 - 9/23/2025 12/31/2028 CFD Funds Consulting Services relating Community Facility Districts Public Works/GIS Kosmos Geospatial LLC 270,000.00 84,499.00 2/1/2024 2/1/2027 Information Services FundGIS Consulant Services Public Works/GIS Brandon Wright/Centricity GIS, LLC 141,000.00 26,950.00 8/30/2023 6/30/2026 Water/Sewer Funds Trimble Unity (frmly Cityworks) Consulting Services Public Works/Landscape Verde Design 300,000.00 33,701.00 6/10/2025 6/30/28 w/option to extend 2 yearsGas Tax Fund Landscape architectural and irrigation systems design Public Works/Landscape Gates and Associates 300,000.00 1,185.00 6/10/2025 6/30/28 w/option to extend 2 yearsPark In-Lieu Fund Landscape architectural and irrigation systems design Public Works/Solid Waste Earth Island Institute 49,000.00 26,647.20 2/11/2025 6/30/2026 Solid Waste Fund Consultant services for commercial edible food generator compliance technical assistance project
Human Resources Michelle M. Fitzer, Inc. 45,000.00 9,500.00 3/25/2025 6/30/2026 General Fund Professional consulting services - Personnel Rules and policies City Manager Zelenka Consulting 295,000.00 150,973.11 5/23/2025 10/14/2026 General Fund Opperational Assessments City Manager/Police Department WBA Consulting 750,000.00 361,943.75 1/15/2025 6/30/2026 General Fund Executive Support, Project Oversight and Speacialized Consulting City Manager Tracy Miller 373,000.00 171,000.00 2/13/2025 6/30/2026 General Fund Communications Coaching and Strategic Planning City Manager DAS Consulting 210,000.00 121,900.00 10/1/2025 6/30/2026 General Fund Development and Advisory Services for Community Development City Manager Townsend Public Affairs 362,500.00 112,500.00 1/9/2024 6/30/2027 General Fund Grants Management and Legislative advocacy City Manager Ten Jumps 50,000.00 30,000.00 3/12/2026 4/8/2026 General Fund Assessment of technology and platforms Park and Recreation Jennifer Hines Design 35,088.00 9,820.00 8/6/2024 6/30/2026 Recreation Fund Guide Design Services for Recreation Dept and Youth
Services Network Division.

Park and Recreation Aquatic Design Group 45,000.00 13,262.80 6/14/2025 3/31/2026 Prewett CIP Fund AWP Park Evalution Current Consultant Services Contracts

ATTACHMENT B
Total
Contract Paid Fiscal YTD Start Funding
Department Firm/Organization Amount as of 3.31.26 Date End Date Source Purpose Current Consultant Services Contracts

ATTACHMENT B
Police Department Cole Pro Media 95,000.00 72,000.00 6/24/2025 6/30/2026 General Fund Media Consultant - for Press Releases, Social Media, and any other forward facing content needed.

Police Department MS Investigative Services and Co 250,000.00 212,604.00 5/13/2025 5/13/2028 General Fund DOJ Monitor Police Department Douglas Pittman/Crisis Management & Communications 911 45,000.00 33,750.00 7/8/2025 6/30/2026 General Fund OES Consulting Police Department Navigating Preparedness 63,500.00 29,655.00 9/10/2024 Upon Cal OES and FEMA approval
of plan General Fund Hazard Mitigation Plan
Community & Economic Development Placeworks 149,480.00 22,759.68 5/1/2024 5/1/2026 General Fund Inclusion Housing Ordinance consulting Community & Economic Development De Novo Planning Group 1,278,174.00 52,346.63 9/15/2025 9/15/2028 General Fund General Plan Update Community & Economic Development Raney Planning & Management Inc 867,138.00 212,835.07 2/25/2013 N/A Developer Deposits On Call Planning Services Public Safety & Community Resources House Consulting $85/hr, not capped 55,322.50 8/14/2019 N/A CDBG/Housing/PLHA FundsCDBG/Housing Grants consulting Public Safety & Community Resources Kate Bristol Consulting 14,400.00 - 7/1/2025 12/31/2026 ERF Grant Encampment Resolution Funds (ERF) monitoring and compliance Public Safety & Community Resources Purpose Digniuty Action (PDA) 20,000.00 - 3/1/2025 6/30/2026 General Fund Law Enforcement Assisted Diversion (LEAD) Project Assessment Total FY 26 Payments 3,548,469.49$
General Fund 2,188,371.62$
Grants 55,322.50
All Other Sources 1,304,775.37
Total YTD by Source
Department/Division Vehicle # Year Make Model Year Make Model Engine Type Estimated Unit
Cost
Estimated Upfit
Cost
Total Replacement
Cost
Public Works - Sewer 107 2015 Freightliner Vac-Con 2027 Freightliner Vac-Con Diesel 530,000.00$ -$ 530,000.00$ Public Works - Water 309 2015 Ford F-350 2027 Ford F-350 Gas 54,625.00 50,000.00 104,625.00 Public Works - Water 981 2000 Portable Arrow 2027 Portable Arrow Solar 10,000.00 - 10,000.00 Public Works - Water 982 2000 Portable Arrow 2027 Portable Arrow Solar 10,000.00 - 10,000.00 Public Works - Water 916 1974 Boat Trailer 2027 Boat Trailer N/A 5,000.00 - 5,000.00 Public Works - Landscape 266 2003 Ford F-250 2027 Ford F-250 Gas 69,000.00 - 69,000.00 Public Works - Landscape 273 2004 John Deere Mower 2026 John Deere Gas 20,000.00 - 20,000.00 Public Works - Streets 504 2014 Ford F-350 2027 Ford F-350 Gas 49,000.00 - 49,000.00 Public Works - Streets 673 2000 Ford F-350 2027 Ford F-350 Gas 49,000.00 65,000.00 114,000.00 Public Works - Streets 260 2007 Ford F-150 2027 Ford F-150 Lighting EV 65,000.00 - 65,000.00 Public Works - Fleet 62 2014 Ford F-350 2027 Ford F-150 Lighting Gas 65,000.00 - 65,000.00 Police - Administration 801 2013 Ford Taurus 2027 Ford F-150 Gas 55,000.00 5,000.00 60,000.00 Police - Administration 807 2016 Ford Interceptor 2027 Ford F-150 Gas 55,000.00 5,000.00 60,000.00 Police - Investigations 801 2013 Ford Taurus 2027 Ford F-150 Gas 55,000.00 5,000.00 60,000.00 Police - Patrol 1393 2020 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 Police - Patrol 1395 2020 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 Police - Patrol 1371 2016 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 Police - Patrol 1382 2018 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 Police - Patrol 1383 2018 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 Police - Patrol 1386 2018 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 Police - Patrol 1392 2020 Ford Interceptor 2027 Ford Interceptor Gas 59,000.00 27,000.00 86,000.00 1,504,625.00$ 319,000.00$ 1,823,625.00$ Department/Division Year Make Model Engine Type
Estimated
Unit Cost
Public Works - Environmental Resources2026 Ford F-150 Gas 55,000.00$ Solid Waste Fund Replacement Purchases from Vehicle Replacement Fund
New to Fleet Purchase
Funding Source
Replacement VehiclesVehicles to be Replaced

ATTACHMENT C
FY27 PLANNED VEHICLE PURCHASES

DEPARTMENT/MITIGATION IMPACT COST (SAVINGS)
Y/N
Un-Freeze Administrative Analyst (.10 FTE Gen Fd)Needed to ensure efficient operations
as capacity being
exceeded with
existing staff
21,158$
Freeze Senior Civil Engineer (.25 FTE Gen Fd)An engineer to perform Traffic
Engineer duties will
not be hired and
consultants may have
to continue to be
utilized to perform
this work, which may
result in reduced or
no General Fund
savings (47,130)
Convert and Fund PW Inspector vs. Assistant Engineer
214,174
Reduce Development Engineering Contracts
(200,000)
Total PW Adjustments (11,798)
Y/N
Freeze Community Engagement Coordinator The Director and other staff will have to
assume the duties
under this position
(197,300)
Total PSCR Adjustments (197,300)
Y/N
Add Policy Director Required for Allen
Settlement
203,025
Total PD Adjustments 203,025
Public Safety & Comm. Resources (PSCR)
Police Department (PD)
Needed to process
volume of
development
inspections and less
reliance on contract
inspections
Public Works (PW)
FY27 PROPOSED BUDGET ADJUSTMENTS INCLUDED IN DRAFT

ATTACHMENT D

DEPARTMENT/MITIGATION IMPACT COST (SAVINGS)
FY27 PROPOSED BUDGET ADJUSTMENTS INCLUDED IN DRAFT

ATTACHMENT D
Y/N
Freeze Business License Representative Business License processing may take
longer, other Finance
staff will need to
assist with workload.
(153,941)
Freeze Accounting Specialist II This position assists
with accounting,
payables and some
payroll. Other
Finance staff will
need to assist with
workload.
(166,643)
Total Finance Adjustments (320,584)
Y/N
Add Part-Time Help Administrative &
scheduling needs of
Council exceeding
capacity of limited
support staff in CM
office
25,879
Total City Council Adjustments 25,879
Y/N
Utilize $5M in Budget Stabilization funds Budget Stabilization Funds reduced
(5,000,000)
Remove Gen Fund Vehicle Replacement Set-Aside Amount will need to be increased in future
years to "catch-up"/or
longer replacement
period (1,776,290)
Total Other Adjustments (6,776,290)
TOTAL PROPOSED BUDGET ADJUSTMENTS INCLUDED IN FY27 DRAFT (7,077,068)$ Other
Finance Department
City Council

Budget Study Session

OTHER FUND BUDGETS

April 21, 2026

Attachment E
BUDGET STUDY SESSION – APRIL 21, 2026
2 AMERICAN RESCUE PLAN FUND 206 – The American Rescue Plan Act of 2021 was signed into law on March 11, 2021, and will deliver $350 billion for eligible state, local, territorial, and tribal governments to respond to the COVID-19 emergency. Funding for eligible expenditures must be spent or obligated by December 31, 2024. Antioch is an entitlement City and received a total of $21,550,900 directly from the Department of the Treasury.

AMERICAN RESCUE PLAN (FUND 206)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $239,956 $668,315 $0 $0 $0 $0

Revenue Source:

Investment Income 450,581 259,405 30,000 80,000 0 -100% 0 0% Revenue from Other Agencies 5,220,329 11,484,658 3,055,330 3,098,438 0 -100% 0 0% Total Revenue 5,670,910 11,744,063 3,085,330 3,178,438 0 -100% 0 0%

Expenditures:

Personnel 152,566 0 0 0 0 0% 0 0%
Services and Supplies 5,089,931 7,169,481 3,363,090 3,102,538 0 -100% 0 0% Transfers Out 0 5,242,823 30,000 75,900 0 -100% 0 0%
Internal Services 54 74 0 0 0 0% 0 0%
Total Expenditures 5,242,551 12,412,378 3,393,090 3,178,438 0 -100%1 0 0%

Ending Balance, June 30 $668,315 $0 ($307,760) $0 $0 $0

1VARIANCE: Remaining budgets as of 6/30/26. Unspent amounts will be requested to be re-appropriated to FY27. All funds must be spent by December 31, 2026.

BUDGET STUDY SESSION – APRIL 21, 2026
3 FEDERAL ASSET FORFEITURE FUND 210 – This fund accounts for monies and property seized during drug enforcement on Federal cases. The Federal government requires a separate fund to account for these activities.

FEDERAL ASSET FORFEITURE (FUND 210)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $397,490 $442,237 $454,129 $454,129 $67,701 $99,526

Revenue Source:

Investment Income 14,866 16,988 15,000 15,000 18,000 20% 20,000 10% Other 33,554 0 15,000 5,000 15,000 200% 15,000 0%
Total Revenue 48,420 16,988 30,000 20,000 33,000 65% 35,000 6%

Expenditures:

Services & Supplies 510 682 400,800 400,850 1,000 -100%1 1,200 17% Internal Services 3,163 4,414 5,578 5,578 175 -97%2 175 0% Total Expenditures 3,673 5,096 406,378 406,428 1,175 -100% 1,375 15%

Ending Balance, June 30 $442,237 $454,129 $77,751 $67,701 $99,526 $133,151

1VARIANCE: Funds toward purchase of armored vehicle in FY26, fund 221 Asset Forfeiture paying remainder. 2VARIANCE: Internal services allocation per the updated Cost Allocation Plan.

BUDGET STUDY SESSION – APRIL 21, 2026
4 POLICE ASSET FORFEITURE FUND 221 – This fund accounts for monies seized during drug enforcement activities. Monies are held by the City until cases are settled by the courts. Monies are then either reverted to the City or returned to the rightful owner. Monies reverted to the City must be used for legitimate law enforcement purposes.

ASSET FORFEITURE (FUND 221)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $124,917 $152,350 $181,936 $181,936 $83,402 $108,995

Revenue Source:

Investment Income 29,146 30,565 32,000 24,000 24,000 0% 25,000 4% Asset Forfeiture 0 1,182 5,000 5,000 5,000 0% 5,000 0% Total Revenue 29,146 31,747 37,000 29,000 29,000 0% 30,000 3%

Expenditures:

Services & Supplies 980 1,225 125,627 126,127 2,000 -98% 2,000 0% Internal Services 733 936 1,407 1,407 1,407 0% 1,407 0% Total Expenditures 1,713 2,161 127,034 127,534 3,407 -97% 3,407 0%

Ending Balance, June 30 $152,350 $181,936 $91,902 $83,402 $108,995 $135,588

1VARIANCE: Funds towards purchase of armored vehicle in FY26.

BUDGET STUDY SESSION – APRIL 21, 2026
5 ABANDONED VEHICLE FUND 228 – This fund accounts for revenue from AB 4114, which charges a $1.00 fee on the registration of all vehicles located in the City.

The funds are received from the County and are used to remove abandoned vehicles from City streets.

ABANDONED VEHICLES (FUND 228)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $787,671 $882,907 $1,009,785 $1,009,785 $756,648 $447,977

Investment Income 28,995 35,485 20,000 26,000 15,000 -42% 10,000 -33% Revenue from Other Agencies 71,458 109,389 100,000 100,000 100,000 0% 100,000 0% Total Revenues 100,453 144,874 120,000 126,000 115,000 -9% 110,000 -4%

Expenditures:

Personnel 838 12,011 22,096 45,330 91,740 102% 93,470 2% Services & Supplies 1,308 1,697 27,900 28,400 27,900 -2% 27,900 0% Transfers Out – General Fund 0 0 300,000 300,000 300,000 0% 300,000 0% Internal Services 3,071 4,288 5,407 5,407 4,031 -25% 4,031 0% Total Expenditures 5,217 17,996 355,403 379,137 423,671 12% 425,401 0%

Ending Balance, June 30 $882,907 $1,009,785 $774,382 $756,648 $447,977 $132,576

NOTE: Although there are no directly allocated employees to this fund, CSO’s. Code Enforcement Officers or other staff may charge time here for abandoned vehicle abatement work

BUDGET STUDY SESSION – APRIL 21, 2026
6 SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND GRANT (SLESF) FUND 232 – This fund accounts for the revenue dispersed by the State to local jurisdictions for the staffing of “front line” officers. This money is passed through the County.

SUPPLEMENTAL LAW ENFORCEMENT GRANT (FUND 232)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $0 $0 $0 $0

Revenue Source:

Investment Income 2,915 3,282 2,500 4,109 4,109 0% 4,109 0% Revenue From Other Agencies 332,622 348,479 330,000 348,924 350,000 0% 350,000 0% Total Revenue 335,537 351,761 332,500 353,033 354,109 0% 354,109 0%

Expenditures:

Services & Supplies 126 131 125 315 325 3% 335 3%
Transfer Out to General Fund 335,411 351,630 332,375 352,718 353,784 0% 353,774 0% Total Expenditures 335,537 351,761 332,500 353,033 354,109 0% 354,109 0%

Ending Balance, June 30 $0 $0 $0 $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
7 BYRNE GRANT FUND 233 – This fund accounts for public safety funding allocated under the Fiscal Year 1996 Omnibus Appropriations Act. Funds may be used for a wide variety of activities from increasing personnel equipment resources for law enforcement to developing and supporting programs to enhance effective criminal justice processes. The current grant cycle is passed through Contra Costa County. Funds have historically been used to fund a youth diversion program and the volunteer program at the police department.

BYRNE GRANT (FUND 233)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $0 $0 $0 $0

Revenue Source:

Revenue From Other Agencies 47,058 38,731 43,462 11,954 43,462 264% 0 -100% Total Revenue 47,058 38,731 43,462 11,954 43,462 264% 0 0%

Expenditures:

Services & Supplies 2,353 2,535 2,535 0 2,535 100% 0 -100% Transfer Out to General Fund 44,705 36,196 40,927 11,954 40,927 242% 0 -100% Total Expenditures 47,058 38,731 43,462 11,954 43,462 264% 0 -100%

Ending Balance, June 30 $0 $0 $0 $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
8 CFD 2016-01 POLICE PROTECTION FUND 280 - On January 24, 2017, the City passed Resolution 2017/10 authorizing the formation of City of Antioch Community Facilities District 2016-01 (Police Protection) (CFD) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the California Government Code. A special tax, secured by a continuing lien against all non-exempt real property in the CFD, will be levied annually upon the same roll as ordinary, ad valorem real property taxes. The CFD is authorized to fund all or a portion of the cost of Police protection services, including the maintenance and upkeep of facilities and equipment, as well as overhead and administrative expenses performed in relation to the CFD.

CFD 2016-01 POLICE PROTECTION (FUND 280)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $0 $0 $0 $0

Revenue Source:

Investment Income 5,979 4,984 1,500 4,800 4,800 0% 4,800 0% Assessment Revenue 283,564 313,302 313,303 365,825 365,825 0% 365,825 0% Total Revenue 289,543 318,286 314,803 370,625 370,625 0% 370,625 0%

Expenditures:

Services & Supplies 123 16,732 8,475 8,500 8,915 5% 9,370 5% Transfers Out – General Fund (PD) 289,085 301,093 313,962 361,509 359,872 0% 359,417 0% Internal Services 335 461 616 616 1,838 198% 1,838 0%
Total Expenditures 289,543 318,286 323,053 370,625 370,625 0% 370,625 0%

Ending Balance, June 30 $0 $0 ($8,250) $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
9 CFD 2018-02 POLICE PROTECTION FUND 282 - On October 23, 2018, the City passed Resolution 2018/137 authorizing the formation of City of Antioch Community Facilities District 2018-02 (Police Protection) (CFD) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the California Government Code. A special tax, secured by a continuing lien against all non-exempt real property in the CFD, will be levied annually upon the same roll as ordinary, ad valorem real property taxes. The CFD is authorized to fund all or a portion of the cost of Police protection services, including the maintenance and upkeep of facilities and equipment, as well as overhead and administrative expenses performed in relation to the CFD.

CFD 2018-02 POLICE PROTECTION (FUND 282)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $0 $0 $0 $0

Revenue Source:

Investment Income 11,920 11,947 5,000 6,500 6,500 0% 6,500 0% Assessment Revenue 631,642 750,556 750,556 879,036 879,036 0% 879,036 0% Total Revenue 643,562 762,503 755,556 885,536 885,536 0% 885,536 0%

Expenditures:

Services & Supplies 273 17,084 8,750 8,700 9,112 5% 9,571 5% Transfer Out – General Fund (PD) 642,863 744,833 754,469 876,049 872,861 0% 872,402 0% Internal Services 426 586 787 787 3,563 353% 3,563 0%
Total Expenditures 643,562 762,503 764,006 885,536 885,536 0% 885,536 0%

Ending Balance, June 30 $0 $0 ($8,450) $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
10 CIVIC ARTS FUND 215 – This fund accounts for money specifically set aside for art programs and projects. Revenues come from a percentage of the City’s Transient Occupancy Tax. Expenditures are primarily to support events organized at Waldie Plaza organized by the Recreation Department.

CIVIC ARTS (FUND 215)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $309,148 $351,432 $330,136 $330,136 $348,119 $302,281

Revenue Source:

Investment Income 16,739 15,736 17,556 10,000 15,000 50% 13,500 -10% Transient Occupancy Tax 60,641 31,368 60,000 60,000 30,000 -50% 30,000 0% Total Revenue 77,380 47,104 77,556 70,000 45,000 -36% 43,500 -3%

Expenditures:

Services & Supplies 26,781 57,382 40,364 39,967 41,033 3% 41,410 1% Internal Services 8,315 11,018 12,050 12,050 49,805 313% 49,805 0% Total Expenditures 35,096 68,400 52,414 52,017 90,838 75% 91,215 0%

Ending Balance, June 30 $351,432 $330,136 $355,278 $348,119 $302,281 $254,566

BUDGET STUDY SESSION – APRIL 21, 2026
11 CHILD CARE FUND 223 – This fund accounts for lease revenue received from the YWCA and City expenditures relating to the Mary Rocha Child Care Center at 931 Cavallo Road. In 1990 the City purchased a modular building for $240,000 and made improvements in the amount of $75,000 for a low income child care facility. The land and modular building of the center belong to the City.

CHILD CARE (FUND 223)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $196,027 $222,756 $254,028 $254,028 $189,563 $125,348

Revenue Source:

Investment Income 8,577 10,244 8,000 8,000 6,000 -25% 5,000 -17% Current Service Charges 100,731 103,955 107,074 105,514 108,152 3% 110,856 3% Total Revenue 109,308 114,199 115,074 113,514 114,152 1% 115,856 1%

Expenditures:

Services & Supplies 2,441 2,743 2,950 2,722 2,705 -1% 2,889 7% Transfer Out to Recreation 80,000 80,000 175,000 175,000 175,000 0% 135,000 -23% Internal Services 138 184 257 257 662 158% 662 0%
Total Expenditures 82,579 82,927 178,207 177,979 178,367 0% 138,551 -22%

Ending Balance, June 30 $222,756 $254,028 $190,895 $189,563 $125,348 $102,653

BUDGET STUDY SESSION – APRIL 21, 2026
12 SB1186 DISABILITY ACCESS FUND 242 – This fund accounts for a $4 state fee collected with new or renewed business licenses for the purposes of increasing disability access and compliance with construction-related accessibility requirements.

SB1186 DISABILITY ACCESS (FUND 242)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $162,535 $205,324 $246,493 $246,493 $280,983 $315,360

Revenue Source:

Investment Income 6,363 8,484 8,000 8,000 9,000 13% 10,000 11% Charges for Services 36,659 35,742 37,000 37,000 37,000 0% 37,000 0% Total Revenue 43,022 44,226 45,000 45,000 46,000 2% 47,000 0%

Expenditures:

Services & Supplies 227 3,049 10,300 10,500 10,600 1% 10,700 1% Internal Services 6 8 10 10 1,023 10130% 1,023 0%
Total Expenditures 233 3,057 10,310 10,510 11,623 11% 11,723 1%

Ending Balance, June 30 $205,324 $246,493 $281,183 $280,983 $315,360 $350,637

BUDGET STUDY SESSION – APRIL 21, 2026
13 CALVIP COHORT 5 GRANT FUND 202 - The City of Antioch’s Public Safety and Community Resources Department was awarded a $2,000,000 grant by the California Board of State and Community Corrections (BSCC) for Antioch’s Peace Fellowship Program to engage 15-20 individuals at the center of gun violence in a structured, 18 month healing and accountability process. The grant spending period is from April 1, 2026 through September 30, 2029.

CALVIP COHORT 5 GRANT (FUND 202)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $0 $0 $0 $0

Revenue Source:

Revenue from Other Agencies 0 0 0 112,000 690,914 517% 720,598 4% Total Revenue 0 0 0 112,000 690,914 517% 720,598 4%

Expenditures:

Personnel 0 0 26,668 26,668 453,456 1600% 477,731 5%
Services and Supplies 0 0 85,332 85,332 237,458 178% 242,867 2% Total Expenditures 0 0 112,000 112,000 690,914 517% 720,598 4%

Ending Balance, June 30 $0 $0 ($112,000) $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
14 ERF GRANT FUND 203 - The City of Antioch was awarded $6,812,686 in State Encampment Resolution Funds (ERF), which helps communities address dangerous encampments and support people experiencing unsheltered homelessness. The funds are intended to infuse critical resources in communities throughout California so that unhoused Californians can access the essential housing and supportive services they need to achieve long-term stability.

ERF GRANT (FUND 203)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $0 $0 $0 $0 $0 $0

Revenue Source:

Revenue from Other Agencies 0 4,069,411 1,872,068 1,434,600 1,084,669 -24% 224,006 -79% Total Revenue 0 4,069,411 1,872,068 1,434,600 1,084,669 -24% 224,006 -79%

Expenditures:

Personnel 0 10,972 0 0 0 0% 0 0%
Contracts 0 4,058,439 1,872,068 1,434,600 1,084,669 -24% 224,006 -79% Total Expenditures 0 4,069,411 1,872,068 1,434,600 1,084,669 -24% 224,006 -79%

Ending Balance, June 30 $0 $0 $0 $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
15 CALIFORNIA VOLUNTEERS GRANT FUND 204 - The City received two grants from the State of California OPR/California Volunteers to expand on S.O.A.R. (formerly Mayor’s Apprenticeship program). Through these grants the City will be partnering with Rubicon Programs, and young adults will work on public service in the Public Works Department and climate change areas in the Public Safety and Community Resources Department. Focus areas include, beautification projects, sustainable landscaping, waterfront stewardship and green infrastructure projects. The first grant runs May 9, 2024 through December 31, 2025 and the second grant runs May 1, 2025 through December 31, 2026.

CALIFORNIA VOLUNTEERS GRANT (FUND 204)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 ($177,574) ($177,574) $0 $0

Revenue Source:

Revenue from Other Agencies 0 0 1,481,634 1,726,006 554,713 -68% 0 -100% Total Revenue 0 0 1,481,634 1,726,006 554,713 -68%1 0 -100%

Expenditures:

Personnel 0 132,339 908,339 977,789 417,951 -57% 0 -100% Services and Supplies 0 45,235 658,866 570,643 136,762 -76% 0 -100% Total Expenditures 0 177,574 1,567,205 1,548,432 554,713 -64%1 0 -100%

Ending Balance, June 30 $0 ($177,574) ($263,145) $0 $0 $0 1VARIANCE: Grant ends 12/31/26

BUDGET STUDY SESSION – APRIL 21, 2026
16 CALVIP GRANT FUND 207 - The City of Antioch received $1,794,116 in grant funding from the Board of State and Community Corrections under the California Violence Intervention and Prevention (CalVIP) grant program. The purpose of the grant is to improve public health and safety by supporting effective violence reduction initiatives in communities that are disproportionately impacted by violence. The grant runs from July 1, 2022 through December 31, 2025 and is being administered by the Public Safety and Community Resources Department.

CalVIP GRANT (FUND 207)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 ($28,325) ($234,274) ($365,731) ($365,731) $0 $0

Revenue Source:

Revenue from Other Agencies 262,409 437,610 728,366 1,094,097 0 -100% 0 0% Total Revenue 262,409 437,610 728,366 1,094,097 0 -100%1 0 0%

Expenditures:

Personnel 97,004 119,278 57,360 57,360 0 -100% 0 0%
Services & Supplies 371,354 449,789 671,006 671,006 0 -100% 0 0% Total Expenditures 468,358 569,067 728,366 728,366 0 -100%1 0 0%

Ending Balance, June 30 ($234,274) ($365,731) ($365,731) $0 $0 $0

1VARIANCE: Grant ends 6/30/26.

BUDGET STUDY SESSION – APRIL 21, 2026
17 PLHA GRANT FUND 208 - The City’s PLHA program, funded through State PLHA (Permanent Local Housing Allocation) funds, is administered through the Public Safety and Community Resources Department. This new program provides a permanent source of funding to help increase the supply of affordable housing units. The uses approved by the City Council include 1) Assisting persons who are experiencing homelessness (30% of grant or maximum $700,000.) 2) The development of Accessory Dwelling Units (ADUs) as rental housing and rehabilitation of housing (40% of grant or maximum of $950,000) and 3) Homeownership opportunities (25% of funds or maximum of $600,000) to provide downpayment assistance through the Antioch Home Ownership Program (AHOP).

PLHA GRANT (FUND 208)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 ($303,859) ($303,859) $0 $0

Revenue Source:

Revenue from Other Agencies 151,910 242,325 509,164 813,023 259,046 -68% 259,046 0% Total Revenue 151,910 242,325 509,164 813,023 259,046 -68% 259,046 0%

Expenditures:

Services & Supplies 151,910 546,184 509,164 509,164 259,046 -49% 259,046 0% Total Expenditures 151,910 546,184 509,164 509,164 259,046 -49% 259,046 0%

Ending Balance, June 30 $0 ($303,859) ($303,859) $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
18 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND 212 - The Community Development Block Grant program, funded through the Department of Housing and Urban Development, is administered through the Public Safety and Community Resource Department. As an “entitlement community” the City receives annual grant funds for activities and services which benefit low- and moderate-income persons and provide infrastructure improvements in low/moderate areas.

COMMUNITY DEVELOPMENT BLOCK GRANT (FUND 212)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $230,516 $230,516 $136,624 $136,624 $136,624 $136,624

Revenue Source:

Revenue from Other Agencies 482,066 360,128 1,268,900 1,318,107 1,345,000 2% 1,290,000 -4% Transfer In – CDBG RLF 0 88,211 0 15,784 0 -100% 0 0%
Total Revenue 482,066 448,339 1,268,900 1,333,891 1,345,000 1% 1,290,000 -4%

Expenditures:

Personnel 131,242 146,317 202,708 222,806 147,000 -34% 147,000 0% Services & Supplies 350,824 395,914 1,108,339 1,111,085 1,198,000 8% 1,143,000 -5% Total Expenditures 482,066 542,231 1,311,047 1,333,891 1,345,000 1% 1,290,000 -4%

Ending Balance June 30 $230,516 $136,624 $94,477 $136,624 $136,624 $136,624

BUDGET STUDY SESSION – APRIL 21, 2026
19 COMMUNITY BENEFIT PROGRAM FUND 217 - The City is a partner of an affordable housing tax credit bond transaction that requires the partner entity to provide the City with an annual payment to benefit the lower income community. This fund has been established to account for the annual payment and provide grants or programs to the City’s lower and moderate-income community.

COMMUNITY BENEFIT PROGRAM (FUND 217)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $4,901 $4,901 $6,936 $9,236

Revenue Source:

Investment Income 0 142 225 155 200 29% 225 13%
Revenue from Other Agencies 0 1,933 1,900 1,900 2,125 12% 2,125 0% Transfers In 0 2,832 0 0 0 0% 0
Total Revenues 0 4,907 2,125 2,055 2,325 13% 2,350 1%

Expenditures:

Services & Supplies 0 6 50 20 25 25% 35 40%
Total Expenditures 0 6 50 20 25 25% 35 40%

Ending Balance, June 30 $0 $4,901 $6,976 $6,936 $9,236 $11,551

BUDGET STUDY SESSION – APRIL 21, 2026
20 CDBG REVOLVING LOAN FUND 236 - This fund was set up at the request of the U.S. Department of Housing and Urban Development’s request that the City develop a Revolving Loan Fund for the Owner Occupied Housing Rehabilitation Program (also known as the Neighborhood Preservation Program). A majority of the ending balance in the fund is the balance of housing loans that have been given out by the City but not yet repaid.

COMMUNITY DEVELOPMENT BLOCK GRANT REVOLVING LOAN (FUND 236) Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $5,892,093 $5,896,673 $5,813,977 $5,813,977 $5,796,687 $5,795,025

Revenue Source:

Investment Income 3,470 5,358 100 2,000 100 -95% 100 0% Other 1,110 3,627 0 9,590 0 -100% 0 0%
Total Revenue 4,580 8,985 100 11,590 100 -99% 100 0%

Expenditures:

Services & Supplies 0 3,470 0 13,096 1,762 -87% 100 0% Transfer Out - CDBG 0 88,211 0 15,784 0 -100% 0 0%
Total Expenditures 0 91,681 0 28,880 1,762 -94% 100 0%

Ending Balance, June 30 $5,896,673 $5,813,977 $5,814,077 $5,796,687 $5,795,025 $5,795,025 Housing Loans Receivable (5,750,475) (5,717,835) (5,717,835) (5,785,335) (5,785,335) ($5,785,335) Funds Available $146,198 $96,142 $96,242 $11,352 $9,690 $9,690

BUDGET STUDY SESSION – APRIL 21, 2026
21 OPIOID SETTLEMENT - DISTRIBUTOR FUND 260 - This fund accounts for monies the City is to receive from a national opioid settlement with pharmaceutical distributors McKesson, Cardinal Health, and AmerisourceBergen that will provide substantial funds to agencies throughout California for the abatement of the opioid epidemic in California. Expenditures must include activities tied to the ending, reduction or lessening the effects of the opioid epidemic and include prevention, intervention, harm reduction, and treatment and recovery services.

OPIOID SETTLEMENT – DISTRIBUTOR (FUND 260)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $41,385 $69,294 $91,897 $91,897 $0 $0

Revenue Source:

Revenue – Opioid Settlement 27,909 22,603 22,603 22,603 22,808 1% 18,729 -18% Total Revenue 27,909 22,603 22,603 22,603 22,808 1% 18,729 -18%

Expenditures:

Services & Supplies 0 0 114,500 114,500 22,808 -80% 18,729 -18% Total Expenditures 0 0 114,500 114,500 22,808 -80% 18,729 -18%

Ending Balance, June 30 $69,294 $91,897 $0 $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
22 OPIOID SETTLEMENT - JANSSEN FUND 262 - This fund accounts for monies the City is to receive from a national opioid settlement with prescription opioid manufacturer Janssen Pharmaceuticals that will provide substantial funds to agencies throughout California for the abatement of the opioid epidemic in California.

Expenditures must include activities tied to the ending, reduction or lessening the effects of the opioid epidemic and include prevention, intervention, harm reduction, and treatment and recovery services.

OPIOID SETTLEMENT – JANSSEN (FUND 262)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $12,609 $29,686 $29,686 $0 $0

Revenue Source:

Revenue – Opioid Settlement 12,609 19,757 21,860 21,860 3,991 -82% 3,991 0% Total Revenue 12,609 19,757 21,860 21,860 3,991 -82% 3,991 0%

Expenditures:

Services & Supplies 0 2,680 51,546 51,546 3,991 -92% 3,991 0% Total Expenditures 0 2,680 51,546 51,546 3,991 -92% 3,991 0%

Ending Balance, June 30 $12,609 $29,686 $0 $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
23 OPIOID SETTLEMENT – ABATEMENT II FUND 263 - This fund accounts for monies the City is to receive from a national opioid settlement with prescription opioid manufacturer Mallinckrodt plc that will provide substantial funds to agencies throughout California for the abatement of the opioid epidemic in California.

Expenditures must include activities tied to the ending, reduction or lessening the effects of the opioid epidemic and include prevention, intervention, harm reduction, and treatment and recovery services. Funds are administered through the National Opioid Abatement Trust II.

OPIOID SETTLEMENT – ABATEMENT II (FUND 263)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $3,309 $7,203 $7,203 $7,203 $4,203 $1,203

Revenue Source:

Revenue – Opioid Settlement 3,894 0 0 0 0 0% 0 0%
Total Revenue 3,894 0 0 0 0 0% 0 0%

Expenditures:

Services & Supplies 0 0 3,000 3,000 3,000 0% 1,203 -60% Total Expenditures 0 0 3,000 3,000 3,000 0% 1,203 -60%

Ending Balance, June 30 $7,203 $7,203 $4,203 $4,203 $1,203 $0

BUDGET STUDY SESSION – APRIL 21, 2026
24 OPIOID SETTLEMENT – ABATEMENTS FUND 264 - This fund accounts for monies the City is to receive from a national opioid settlement with prescription opioid distributors Allergan Finance, LLC and Allergan Limited, CVS Health Corporation, Teva Pharmaceutical Industries Ltd., Walmart Inc. and Walgreens Co. that will provide substantial funds to agencies throughout California for the abatement of the opioid epidemic in California. Expenditures must include activities tied to the ending, reduction or lessening the effects of the opioid epidemic and include prevention, intervention, harm reduction, and treatment and recovery services.

OPIOID SETTLEMENT – ABATEMENTS (FUND 264)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $0 $0 $2,713 $0

Revenue Source:

Revenue – Opioid Settlement 0 0 8,277 8,277 2,713 -67% 2,713 0% Total Revenue 0 0 8,277 8,277 2,713 -67% 2,713 0%

Expenditures:

Services & Supplies 0 0 5,564 5,564 5,426 -2% 2,713 -50% Total Expenditures 0 0 5,564 5,564 5,426 -2% 2,713 -50%

Ending Balance, June 30 $0 $0 $2,713 $2,713 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
25 OPIOID SETTLEMENT – MCKINSEY FUND 265 - This fund accounts for monies the City is to receive from a national opioid settlement with prescription opioid consultant McKinsey & Company, Inc. for their role in advising opioid manufacturers and other industry participants how to sell as many prescription opioids as possible. The funds will provide substantial funds to agencies throughout California for the abatement of the opioid epidemic in California. Expenditures must include activities tied to the ending, reduction or lessening the effects of the opioid epidemic and include prevention, intervention, harm reduction, and treatment and recovery services.

OPIOID SETTLEMENT – MCKINSEY (FUND 265)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $5,446 $5,446 $0 $0

Revenue Source:

Revenue – Opioid Settlement 0 5,446 0 0 0 0% 0 0%
Total Revenue 0 5,446 0 0 0 0% 0 0%

Expenditures:

Services & Supplies 0 0 5,446 5,446 0 -100% 0 0%
Total Expenditures 0 0 5,446 5,446 0 -100% 0 0%

Ending Balance, June 30 $0 $5,446 $0 $0 $0 $0

BUDGET STUDY SESSION – APRIL 21, 2026
26 ADU ACCELERATOR PROGRAM FUND 243 - This fund accounts monies the City received to establish a rebate/incentive program within the City for Accessory Dwelling Unit (ADU) building permits. Funds will be used (1) to provide rebates to applicants/homeowners that construct an ADU upon finalization of the building permit; and (2) for the City to hire designers to draw up ADU architecture/construction plans that applicants can use for their ADU projects.

ADU ACCELERATOR PROGRAM (FUND 243)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $0 $0 $270,906 $270,906 $116,956 $0

Revenue Source:

Investment Income 0 4,928 2,500 6,500 2,000 -69% 0 -100% Revenue from Other Agencies 0 266,229 0 0 0 0% 0 0%
Total Revenue 0 271,157 2,500 6,500 2,000 -69%1 0 -100%

Expenditures:

Services & Supplies 0 251 273,406 160,450 118,956 -26% 0 -100% Total Expenditures 0 251 273,406 160,450 118,956 -26%1 0 -100%

Ending Balance, June 30 $0 $270,906 $0 $116,956 $0 $0

1VARIANCE: Will not be receiving more funds under program. Services and supplies for ADU Designer contracts and incentives/rebates to homeowners.

BUDGET STUDY SESSION – APRIL 21, 2026
27 RMRA FUND 209 - The Road Repair and Accountability Act of 2017 (SB 1) approved by the California legislature established a Road Maintenance and Repair Account (RMRA) in the state treasury that allocates monies to cities and counties for road maintenance and repair based upon a statutory formula. This fund was created by the City to account for monies received from the State under this act and spending of those funds.

RMRA (FUND 209)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $5,508,879 $6,880,527 $10,114,336 $10,114,336 $3,830,475 $4,845,610

Revenue Source:

Revenue from Other Agencies 2,920,235 3,143,667 3,131,708 3,090,696 3,276,703 6% 3,375,004 3% Investment Income 208,133 316,120 200,000 250,000 275,000 10% 325,000 18% Total Revenue 3,128,368 3,459,787 3,331,708 3,340,696 3,551,703 6% 3,700,004 4%

Expenditures:

Services & Supplies 7,452 13,169 10,000 18,000 20,000 11% 22,000 10% Capital Projects 1,748,528 211,859 9,605,141 4,380,390 2,500,000 -43% 1,500,000 -40% Transfers Out – CIP Fund 0 0 0 5,224,751 0 -100%1 0 0% Internal Services 740 950 1,416 1,416 16,568 1070% 16,568 0% Total Expenditures 1,756,720 225,978 9,616,557 9,624,557 2,536,568 -74% 1,538,568 -39%

Ending Balance, June 30 $6,880,527 $10,114,336 $3,829,487 $3,830,475 $4,845,610 $7,007,046

1VARIANCE: FY26 transfer out to CIP for RMRA funding contribution to L Street Improvement Project.

2025-26 2026-27 2027-28
Capital Projects Revised Proposed Projected
Pavement Preventative Maintenance $2,000,000 $0 $1,500,000 Pavement Plugs and Leveling Courses 2,380,390 2,500,000 0 Total Capital Projects $4,380,390 $2,500,000 $1,500,000

BUDGET STUDY SESSION – APRIL 21, 2026
28 DELTA FAIR PROPERTY FUND 211 – This fund was created when the City sold property it owned on Delta Fair Boulevard at the City’s western City limits. The property was originally purchased from the State on the condition that it would be used for park and recreation purposes. When it was decided that the property was more suitable for commercial purposes and should be sold or leased, the State gave its permission on the condition that proceeds be used for park purposes.

DELTA FAIR PROPERTY (FUND 211)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 ($45,366) ($551,631) ($422,039) ($422,039) $275,518 $337,336

Revenue Source:

Investment Income 19,431 16,964 1,000 15,000 16,000 7% 16,000 0% Current Service Charges 50,054 50,041 42,288 50,050 50,050 0% 50,050 0% Revenue from Other Agencies 179,191 1,914,100 858,709 858,709 0 -100%1 0 0% Total Revenue 248,676 1,981,105 901,997 923,759 66,050 -93% 66,050 0%

Expenditures:

Services & Supplies 91 0 300 0 200 100% 200 0%
Contra Loma Park/Security Fencing 754,773 1,851,415 226,057 226,057 0 -100% 0 0% Internal Services 77 98 145 145 4,032 2681% 4,032 0%
Total Expenditures 754,941 1,851,513 226,502 226,202 4,232 -98% 4,232 0%

Ending Balance, June 30 ($551,631) ($422,039) $253,456 $275,518 $337,336 $399,154

1VARIANCE: Grant for Contra Loma Park to be fully reimbursed by June 30, 2026.

BUDGET STUDY SESSION – APRIL 21, 2026
29 GAS TAX FUND 213 – This fund accounts for revenues and related expenditures received from the State under the Streets and Highway Code Sections 2103, 2105, 2106, 2107, and 2107.5. The allocations must be spent for street maintenance or construction and a limited amount for engineering.

GAS TAX FUND (FUND 213)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $1,960,041 $3,311,712 $3,964,597 $3,964,597 $825,197 $1,141,951

Revenue Source:

Revenue from Other Agencies 3,228,454 3,200,272 3,302,191 3,332,036 3,493,598 5% 3,451,061 -1% Investment Income 82,151 137,438 125,000 125,000 145,000 16% 160,000 10% Total Revenues 3,310,605 3,337,710 3,427,191 3,457,036 3,638,598 2% 3,611,061 -1%

Expenditures:

Personnel 96,476 138,987 247,339 214,951 252,338 17% 395,275 57% Services & Supplies 721,320 710,665 838,000 838,000 840,000 0% 843,000 0% Capital Projects 12,563 555,502 3,647,586 3,647,586 725,000 -80% 655,000 5% Transfers Out 1,080,503 1,215,225 1,268,202 1,807,202 1,190,000 -34%1 1,160,000 -3% Internal Services 48,072 64,446 88,697 88,697 314,506 255%2 314,506 0% Total Expenditures 1,958,934 2,684,825 6,089,824 6,596,436 3,321,844 -51% 3,367,781 5%

Ending Balance, June 30 $3,311,712 $3,964,597 $1,301,964 $825,197 $1,141,951 $1,385,231

.1VARIANCE: FY26 includes transfer to Storm Damage Fund for cost of Empire Mine Road work denied by FEMA. 2VARIANCE: Revised internal services amount per draft Cost Allocation Plan update.

BUDGET STUDY SESSION – APRIL 21, 2026
30 GAS TAX FUND 213 (Continued) -

The following table details the capital projects for the Gas Tax fund:

2025-26 2026-27 2027-28
Capital Projects Revised Proposed Projected
Pavement Management System $114,512 $0 $30,000
Trail Maintenance Program 234,630 175,000 175,000
James Donlon Traffic Calming 865,000 0 0
Sycamore Traffic Calming 425,000 0 0
Amtrak Station Improvements 374,894 0 0
Streetlight Improvements 463,550 0 0
Median Island Improvements 800,000 400,000 400,000
School Safety Improvements 100,000 150,000 50,000
Countywide Smart Signals 50,000 0 0
Total Capital Projects $3,647,586 $725,000 $655,000

BUDGET STUDY SESSION – APRIL 21, 2026
31 PARK-IN-LIEU FUND 216 – This fund accounts for revenues from park dedication fees required of all new construction. Monies are accumulated in accounts allocated to certain parks on the basis of the area in which the construction is taking place. These funds are then appropriated and spent for park development.

PARK IN LIEU (FUND 216)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $2,930,652 $3,481,704 $3,550,484 $3,550,484 $1,391,548 $1,290,629

Revenue Source:

Investment Income 114,676 134,880 125,000 110,000 100,000 -9% 85,000 -15% Revenue from Other Agencies 0 0 247,566 247,566 0 -100%1 0 0% Licenses & Permits 551,205 205,133 324,000 324,000 324,000 0% 324,000 0% Total Revenues 665,881 340,013 696,566 681,566 424,000 -38% 409,000 -4%

Expenditures:

Services & Supplies 4,020 5,407 17,000 18,500 18,500 0% 18,500 0% Park Facilities Upgrades 109,454 263,952 2,919,618 2,819,618 500,000 -82% 150,000 -70% Internal Services 1,355 1,874 2,384 2,384 6,419 169% 6,419 0% Total Expenditures 114,829 271,233 2,939,002 2,840,502 524,919 -82% 174,919 -67%

Ending Balance, June 30 $3,481,704 $3,550,484 $1,308,048 $1,391,548 $1,290,629 $1,524,710

1VARIANCE: Prop 68 Park Grant projected to be reimbursed by June 30, 2026.

BUDGET STUDY SESSION – APRIL 21, 2026
32 TRAFFIC SIGNAL FUND 220 – This fund accounts for traffic signal fees collected from developers to fund off-site traffic signals.

TRAFFIC SIGNAL FUND (FUND 220)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $659,985 $816,399 $917,486 $917,486 $657,004 $340,144

Revenue Source:

Investment Income 26,115 33,009 13,000 25,000 13,000 -48% 15,000 15% Revenue from Other Agencies 0 0 3,348,540 3,348,540 0 -100%1 0 0% Traffic Signal Fees 132,141 78,088 119,000 80,000 80,000 0% 80,000 0% Total Revenue 158,256 111,097 3,480,540 3,453,540 93,000 -97% 95,000 2%

Expenditures:

Services & Supplies 912 1,336 1,000 1,800 1,000 -44% 1,500 50% Signals/Various Locations 819 8,518 4,106,611 3,712,022 394,589 -89% 0 -100% Internal Services 111 156 200 200 14,271 7036% 14,271 0% Total Expenditures 1,842 10,010 4,107,811 3,714,022 409,860 -89% 15,771 -96%

Ending Balance, June 30 $816,399 $917,486 $290,215 $657,004 $340,144 $419,373

1VARIANCE: HSIP grants for signal system upgrade in FY26 and hawk signals at trail crossing in FY26.

BUDGET STUDY SESSION – APRIL 21, 2026
33 MEASURE J GROWTH MANAGEMENT FUND 222 – Measure J revenue is derived from a voter-approved, one-half cent sales tax in Contra Costa County. The City receives allocations from the Contra Costa Transportation Authority (CCTA) to be used for transportation improvement and maintenance projects provided that the City complies with the Growth Management Program.

MEASURE J GROWTH MANAGEMENT (FUND 222)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $2,313,094 $2,595,025 $3,518,510 $3,518,510 $860,430 $1,641,953

Revenue Source:

Investment Income 86,856 119,989 85,000 130,000 140,000 8% 135,000 -4% Revenue from Other Agencies 1,741,217 1,632,304 3,212,201 3,211,316 1,789,755 -44%1 1,789,755 0% Total Revenue 1,828,073 1,752,293 3,297,201 3,341,316 1,929,755 -42% 1,924,755 0%

Expenditures:

Personnel 26,274 9,293 6,865 14,271 14,271 0% 14,271 0% Services & Supplies 421,069 38,885 614,675 622,205 394,000 -37% 349,000 -11% Capital Projects 1,091,429 770,529 5,349,834 5,349,834 550,000 -90% 1,250,000 127% Internal Services 7,370 10,101 13,086 13,086 189,961 1352%2 189,961 0% Total Expenditures 1,546,142 828,808 5,984,460 5,999,396 1,148,232 -81% 1,803,232 57%

Ending Balance, June 30 $2,595,025 $3,518,510 $831,251 $860,430 $1,641,953 $1,763,476 1VARIANCE: OBAG grant in FY26 for L Street project
2VARIANCE: Revised amount per draft Cost Allocation Plan completed.

The following table details capital projects in the Measure J Fund:

2025-26 2026-27 2027-28
Capital Projects Revised Proposed Projected
Pavement Surface Treatments $308,053 $0 $200,000
Sidewalk/Handicap/Pedestrian Improvements 1,580,577 0 500,000 L Street Improvements 2,660,465 0 0
Countywide Smart Signals 65,363 0 0
Median Island Improvements 735,376 550,000 550,000
Total Capital Projects $5,349,834 $550,000 $1,250,000 BUDGET STUDY SESSION – APRIL 21, 2026
34 TIDELANDS FUND 225 – In 1990, the California State Legislature passed Assembly Bill 1900 that created tidelands entitlement areas. Funds are generated by payments from the lessees of the City’s tidelands areas. This revenue is limited to improving accessibility and/or protection of the City’s waterfront areas.

TIDELANDS (FUND 225)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $134,359 $146,871 $160,209 $160,209 $97,677 $104,295

Revenue Source:

Investment Income 5,119 5,873 3,000 5,000 5,500 10% 6,000 9% Current Service Charges 7,584 7,738 7,801 7,792 7,846 1% 7,899 1% Total Revenue 12,703 13,611 10,801 12,792 13,346 4% 13,899 4%

Expenditures:

Services & Supplies 177 254 75,250 75,300 325 -100% 350 8% Internal Services 14 19 24 24 6,403 26579% 6,403 0%
Total Expenditures 191 273 75,274 75,324 6,728 -91% 6,753 0%

Ending Balance, June 30 $146,871 $160,209 $95,736 $97,677 $104,295 $111,441

BUDGET STUDY SESSION – APRIL 21, 2026
35 SOLID WASTE REDUCTION FUND 226 – This fund has two programs operated by the Community Development Department. Oil recycling funds are used for the curbside collection of oils and filters as well as collection of the same at the East County Household Hazardous Waste Collection Facility. The Solid Waste Reductions Program was established to help the City meet AB 939 mandates to divert waste from landfills to recycling programs.

SOLID WASTE FUND (FUND 226)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $261,552 $379,421 $549,725 $549,725 $654,873 $303,559

Revenue Source:

Investment Income 18,014 34,340 20,000 22,000 11,000 -50% 7,000 -36% Revenue from Other Agencies 45,173 205,670 164,000 164,000 44,000 -73% 44,000 0% Franchise Fees 320,000 320,000 400,000 400,000 400,000 0% 400,000 0% Other 36,599 27,230 0 17,000 0 -100% 0 0%
Total Revenue 419,786 587,240 584,000 603,000 455,000 -25% 451,000 -1%

Expenditures:

Personnel 165,208 190,587 272,395 187,832 257,564 37% 262,460 2% Services & Supplies 102,491 180,933 248,716 271,871 486,384 79% 231,288 -52% Internal Services 34,218 45,416 38,149 38,149 62,366 63% 62,366 0% Total Expenditures 301,917 416,936 559,260 497,852 806,314 62% 556,114 -31%

Ending Balance, June 30 $379,421 $549,725 $574,465 $654,873 $303,559 $198,445

Funded Funded Funded
Funded FTE’s: 2025-26 2026-27 2027-28
Solid Waste Reduction 0.73 0.73 0.73

BUDGET STUDY SESSION – APRIL 21, 2026
36 Solid Waste Used Oil (226-5220)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:

Revenue from Other Agencies 15,987 16,346 14,000 14,000 14,000 0% 14,000 0% Total Source of Funds 15,987 16,346 14,000 14,000 14,000 0% 14,000 0%

Use of Funds:

Personnel 0 0 1,050 0 0 0% 0 0%
Services & Supplies 14,830 19,431 13,000 12,500 14,500 16% 16,500 14% Internal Services 2,689 3,641 2,804 2,804 0 -100% 0 0% Total Use of Funds 17,519 23,072 16,854 15,304 14,500 -5% 16,500 14%

Solid Waste Reduction (226-5225)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:

Franchise - Refuse 320,000 320,000 400,000 400,000 400,000 0% 400,000 0% Investment Income 18,014 34,340 20,000 22,000 11,000 -50% 7,000 -36% Revenue from Other Agencies 29,186 189,324 150,000 150,000 30,000 -80% 30,000 0% Other 36,599 27,230 0 17,000 0 -100% 0 0%
Total Source of Funds 403,799 570,894 570,000 589,000 441,000 -25% 437,000 -1%

Use of Funds:

Personnel 165,208 190,587 271,345 187,832 257,564 37%1 262,460 2% Services & Supplies 87,661 161,502 235,716 259,371 471,884 82%2 214,788 -54% Internal Services 31,529 41,775 35,345 35,345 62,366 76% 62,366 0% Total Use of Funds 284,398 393,864 542,406 482,548 791,814 64% 539,614 -32%

Funded FTE'S 0.78 0.78 0.78 0.73 0.73 0.73
1VARIANCE: Vacancy savings in FY26.
2VARIANCE:Consultant for refuse RFP ($160,000) and new to fleet vehicle purchase ($50K) for completing compliance inspections.

BUDGET STUDY SESSION – APRIL 21, 2026
37 NATIONAL POLLUTANT DISCHARGE ELIMINATION (NPDES) FUND 229 – This fund was established to account for activities related to the National Pollutant Discharge Elimination System (NPDES). NPDES was mandated by the Clean Water Act of 1987 to monitor and reduce storm water pollution. The program is administered in the State of California by the Water Quality Control Board and is funded by a parcel tax of $25.00 per equivalent residential parcel.

NATIONAL POLLUTANT DISCHARGE ELIMINATION (NPDES) (FUND 229) Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $3,990,402 $3,639,999 $2,950,040 $2,950,040 $2,003,184 $852,730

Revenue Source:

Investment Income 138,306 119,730 60,000 70,000 35,000 -50% 5,000 -86% Assessment Fees 742,607 699,408 825,000 700,000 700,000 0% 700,000 0% Other Revenue 260 0 0 0 0 0% 0 0%
Transfers In 70,000 70,000 70,000 70,000 70,000 0% 70,000 0% Total Revenues 951,173 889,138 955,000 840,000 805,000 -4% 775,000 -4%

Expenditures:

Personnel 475,624 539,750 678,065 572,871 943,065 65% 980,730 4% Services & Supplies 437,303 591,956 992,381 735,671 643,266 -13% 644,005 0% Capital Projects 0 0 150,000 200,000 100,000 -50% 100,000 0% Transfers Out 243,158 254,607 263,549 115,090 114,213 -1% 115,368 1% Internal Services 145,491 192,784 163,224 163,224 154,910 -5% 154,910 0% Total Expenditures 1,301,576 1,579,097 2,247,219 1,786,856 1,955,454 9% 1,995,013 2%

Ending Balance, June 30 $3,639,999 $2,950,040 $1,657,821 $2,003,184 $852,730 ($367,283)

Funded Funded Funded
Funded FTE’s: 2025-26 2026-27 2027-28
Channel Maintenance 5.24 5.24 5.24

BUDGET STUDY SESSION – APRIL 21, 2026
38 Channel Maintenance (229-2585)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:

Transfer In SLLMDs 70,000 70,000 70,000 70,000 70,000 0% 70,000 0% Other 260 0 0 0 0 0% 0 0%
Total Source of Funds 70,260 70,000 70,000 70,000 70,000 0% 70,000 0%

Use of Funds:

Personnel 475,624 539,750 678,065 572,871 943,065 65%1 980,730 4% Services & Supplies 384,171 521,208 569,904 569,171 479,766 -16% 483,505 1% Capital Projects 0 0 150,000 200,000 100,000 -50% 100,000 0% Transfer Out to Gen Fund 93,158 104,607 113,549 115,090 114,213 -1% 115,368 1% Internal Services 127,974 168,368 145,634 145,634 154,910 6% 154,910 0% Total Use of Funds 1,080,927 1,333,933 1,657,152 1,602,766 1,791,954 12% 1,834,513 2%

Funded FTE'S 4.24 4.24 4.24 5.24 5.24 5.24
1VARIANCE: Vacancy savings in FY26 as well as NPDES Fund previously transferred $150K/year to fund a large portion of Analyst time for stormwater work. With restructuring of position to Environmental Resource Specialist, position now accounted for in NPDES directly and transfer to General Fund eliminated.

Storm Drain Administration (229-5230)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:

Investment Income 138,306 119,730 60,000 70,000 35,000 -50% 5,000 -86% Assessment Fees 742,607 699,408 825,000 700,000 700,000 0% 700,000 0% Total Source of Funds 880,913 819,138 885,000 770,000 735,000 -5% 705,000 -4%

Use of Funds:

Services & Supplies 53,132 70,748 422,477 166,500 163,500 -2% 160,500 -2% Transfer Out to Gen Fund 150,000 150,000 150,000 0 0 0% 0 0% Internal Services 17,517 24,416 17,590 17,590 0 -100% 0 0% Total Use of Funds 220,649 245,164 590,067 184,090 163,500 -11% 160,500 -2%

BUDGET STUDY SESSION – APRIL 21, 2026
39 TRAFFIC SAFETY FUND 237 – This fund accounts for fines and forfeitures received under Section 1463 of the Penal Code. Funds shall be used exclusively for official traffic control devices, the maintenance thereof, equipment and supplies for traffic law enforcement and traffic accident prevention.

TRAFFIC SAFETY (FUND 237)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $23,042 $12,782 $3,663 $3,663 $4,998 $5,050

Revenue Source:

Investment Income 972 912 850 375 400 7% 400 0%
Vehicle Code Fines 69,956 38,013 75,000 35,000 36,000 3% 38,000 6% Total Revenue 70,928 38,925 75,850 35,375 36,400 3% 38,400 5%

Expenditures:

Services & Supplies 47 38 50 30 35 17% 40 14%
Transfer Out to General Fund 81,135 48,000 75,000 34,000 36,000 6% 38,000 6% Internal Services 6 6 10 10 313 3030% 313 0%
Total Expenditures 81,188 48,044 75,060 34,040 36,348 7% 38,353 6%

Ending Balance, June 30 $12,782 $3,663 $4,453 $4,998 $5,050 $5,097

BUDGET STUDY SESSION – APRIL 21, 2026
40 STREET IMPACT FUND 241 – This fund accounts for the street impact fee portion of the garbage franchise agreement approved on August 9, 2005. These funds are earmarked for road repair work.

STREET IMPACT FUND (FUND 241)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $582,653 $449,959 $455,636 $455,636 $0 $0

Revenue Source:

Investment Income 27,757 32,241 32,000 5,759 0 -100% 0 0% Franchise Taxes 1,738,984 1,739,981 1,785,000 0 0 0% 0 0% Total Revenue 1,766,741 1,772,222 1,817,000 5,759 0 -100%1 0 0%

Expenditures:

Services & Supplies 1,235 1,321 1,500 602 0 -100% 0 0% Transfer Out to General Fund 1,898,135 1,765,133 1,650,000 460,678 0 -100% 0 0% Internal Services 65 91 115 115 0 -100% 0 0%
Total Expenditures 1,899,435 1,766,545 1,651,615 461,395 0 -100%1 0 0%

Ending Balance, June 30 $449,959 $455,636 $621,021 $0 $0 $0

1NOTE: Refuse franchise fees previously accounted for as “street impact” fees to be accounted for in General Fund to be used for municipal services starting in FY26 due to recent legislative action. An amendment to the agreement with Republic Services was approved on March 24, 2026 removing “street impact” language.

BUDGET STUDY SESSION – APRIL 21, 2026
41 STORM DAMAGE FUND 261 - On January 14, 2023, a declaration of state and local emergency was declared by the State of California due to severe storm damage, allowing for federal funding to be available to specific areas designated under FEMA-4683-DR-CA. Contra Costa County was included as one of the specific areas. The City sustained damages to properties and infrastructure as a result of the severe weather. This fund was created to track the cost of damages by specific project area in order to file for federal and state financial assistance to reimburse the City for the costs incurred.

STORM DAMAGE (FUND 261)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 ($664,000) ($664,000) ($608,266) ($608,266) ($125,000) ($125,000)

Revenue Source:

Revenue from other Agencies 0 55,734 2,084,562 581,493 7,803 -99% 0 -100% Transfers In 0 0 177,430 581,482 0 -100% 0 0%
Total Revenue 0 55,734 2,261,992 1,162,975 7,803 -99% 0 -100%

Expenditures:

Personnel 0 0 0 0 7,803 100% 0 -100%
Services & Supplies 0 0 2,237,757 679,709 0 -100% 0 0% Total Expenditures 0 0 2,237,757 679,709 7,803 -99% 0 -100%

Ending Balance, June 30 ($664,000) ($608,266) ($584,031) ($125,000) ($125,000) ($125,000)

BUDGET STUDY SESSION – APRIL 21, 2026
42 EAST LONE TREE BENEFIT DISTRICT FUND 270 – This fund accounts for the East Lone Tree Public Facility Benefit District formed by the City in December 2016. A benefit district fee is charged to developers to be used to fund the planning, design/engineering and construction of transportation improvements – specifically the segments of Slatten Ranch Road and related infrastructure including storm drain, water, sanitary sewer, dry utilities and East Antioch Trail improvements.

EAST LONE TREE BENEFIT DISTRICT (FUND 270)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $8,855,088 $10,144,760 $11,103,140 $11,103,140 $11,726,787 $12,592,036

Revenue Source:

Investment Income 341,812 405,024 375,000 345,000 400,000 16% 425,000 6% Benefit District Fees 960,000 570,000 960,000 300,000 500,000 67% 500,000 0% Total Revenue 1,301,812 975,024 1,335,000 645,000 900,000 40% 925,000 3%

Expenditures:

Services & Supplies 11,946 16,371 15,500 21,000 28,000 33% 35,000 25% Slatten Ranch Road, Phase 1 0 0 0 0 0 0% 2,800,000 100% Internal Services 194 273 353 353 6,751 1812% 6,751 0% Total Expenditures 12,140 16,644 15,853 21,353 34,751 63% 2,841,751 0%

Ending Balance, June 30 $10,144,760 $11,103,140 $12,422,287 $11,726,787 $12,592,036 $10,675,285

BUDGET STUDY SESSION – APRIL 21, 2026
43 KAISER PUBLIC FACILITY BENEFIT DISTRICT FUND 271 - City Council adopted resolution 2006/29 declaring its intention to establish a benefit district for property within the exterior boundaries of the Kaiser Medical Center in order to provide for the reimbursement of certain public improvements completed by Kaiser Foundation Hospitals. A benefit district fee is charged to developers to be used to reimburse Kaiser Foundation Hospitals for the full engineering and construction costs of Deer Valley Road, Sand Creek Road and Wellness Way located within the District boundaries.

KAISER PUBLIC FACILITY BENEFIT DISTRICT (FUND 271)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $1,927,024 $33,857 $35,111 $35,111 $36,236 $37,352

Revenue Source:

Interest Income 55,490 1,306 1,200 1,200 1,200 0% 1,200 0% Benefit District Fees 0 0 0 0 0 0% 0 0%
Total Revenue 55,490 1,306 1,200 1,200 1,200 0% 1,200 0%

Expenditures:

Services & Supplies 1,948,657 52 50 75 75 0% 75 0%
Internal Services 0 0 0 0 9 100% 9 0%
Total Expenditures 1,948,657 52 50 75 84 12% 84 0%

Ending Balance, June 30 $33,857 $35,111 $36,261 $36,236 $37,352 $38,468

BUDGET STUDY SESSION – APRIL 21, 2026
44 CFD 2018-01 PUBLIC SERVICES FUND 281 - On February 27, 2018, the City passed Resolution 2018/26 authorizing the formation of City of Antioch Community Facilities District 2018-01 (Public Services) (CFD) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the California Government Code. A special tax, secured by a continuing lien against all non-exempt real property in the CFD, will be levied annually upon the same roll as ordinary, ad valorem real property taxes. The CFD is authorized to fund all or a portion of the cost of neighborhood park and street lighting maintenance, neighborhood landscape maintenance, storm water maintenance, open space maintenance, and administrative expenses related to the CFD.

CFD 2018-01 PUBLIC SERVICES (FUND 281)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $989,425 $1,737,795 $2,510,166 $2,510,166 $3,113,508 $3,743,160

Revenue Source:

Investment Income 41,978 78,801 85,000 80,000 105,000 31% 125,000 19% Assessment Revenue 724,879 785,502 785,502 809,152 809,152 0% 809,152 0% Total Revenue 766,857 864,303 870,502 889,152 914,152 3% 934,152 2%

Expenditures:

Services & Supplies 10,599 80,945 345,000 272,000 274,500 1% 276,000 1% Internal Services 7,888 10,987 13,810 13,810 10,000 -28% 10,000 0% Total Expenditures 18,487 91,932 358,810 285,810 284,500 0% 286,000 1%

Ending Balance, June 30 $1,737,795 $2,510,166 $3,021,858 $3,113,508 $3,743,160 $4,391,312

BUDGET STUDY SESSION – APRIL 21, 2026
45 CFD 2022-01 PUBLIC SERVICES FUND 283 - On March 22, 2022, the City passed Resolution 2022/49 authorizing the formation of City of Antioch Community Facilities District 2022-01 (Public Services) (CFD) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 et seq. of the California Government Code. A special tax, secured by a continuing lien against all non-exempt real property in the CFD, will be levied annually upon the same roll as ordinary, ad valorem real property taxes. The CFD is authorized to fund all or a portion of the cost of neighborhood park and street lighting maintenance, neighborhood landscape maintenance, storm water maintenance, open space maintenance, and administrative expenses related to the CFD. The CFD currently encompasses the Laurel Ridge Subdivision in the City.

CFD 2022-01 PUBLIC SERVICES (FUND 283)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $46,452 $181,043 $403,223 $403,223 $705,812 $1,006,965

Revenue Source:

Investment Income 2,700 10,641 10,000 13,000 15,000 15% 15,000 0% Assessment Revenue 133,604 234,177 234,177 365,439 365,439 0% 365,439 0% Total Revenue 136,304 244,818 244,177 378,439 380,439 1% 380,439 0%

Expenditures:

Services & Supplies 1,713 22,638 29,470 75,850 75,800 0% 75,800 0% Internal Services 0 0 0 0 3,486 100% 3,486 0%
Total Expenditures 1,713 22,638 29,470 75,850 79,286 5% 79,286 0%

Ending Balance, June 30 $181,043 $403,223 $617,930 $705,812 $1,006,965 $1,308,118

BUDGET STUDY SESSION – APRIL 21, 2026
46 CAPITAL IMPROVEMENT FUND 311 – This fund records all revenues, expenditures, assets and liabilities associated with City capital projects. It accounts for resources used to construct or acquire capital assets and make capital improvements. It was established in 1987 to set aside money from the General Fund for any capital improvement project not provided for in one of the other funds. The City can transfer General Fund dollars to this fund as needed. The Energy Efficiency & Conservation division was established in FY11 to account for PG&E rebate funds received from the Honeywell Retro Fit project used for energy efficiency and conservation programs. The Northeast Annexation division accounts for property tax monies required to be set aside per the Northeast Annexation agreement for infrastructure needs.

CAPITAL IMPROVEMENT FUND (FUND 311)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $5,348,698 $6,828,831 $6,053,088 $6,053,088 $2,831,801 $777,744

Revenue Source:

Investment Income 160,437 254,327 235,000 165,000 75,000 -55% 60,000 -20% Property Taxes 300,000 300,000 0 0 0 0% 0 0%
Revenue from Other Agencies 526,061 90,000 23,208,000 23,208,000 0 -100% 0 0% Current Service Charges 6,849 5,790 5,000 5,000 5,000 0% 5,000 0% Other 32,446 20,262 26,928 26,928 0 -100% 0 0%
Transfers In 1,438,269 1,632,650 1,704,606 6,975,257 553,661 -92% 450,000 -19% Total Revenue 2,464,062 2,303,029 25,179,534 30,380,185 633,661 -98% 515,000 -19%

Expenditures:

Personnel 0 0 10,625 10,625 0 -100% 0 0%
Services & Supplies 37,965 28,815 22,121 23,121 8,000 -65% 8,000 0% Capital Projects 943,542 1,341,913 28,092,700 33,563,268 2,586,661 -92% 450,000 -83% Transfers Out 0 1,704,846 0 0 0 0% 0 0%
Internal Services 2,422 3,198 4,458 4,458 93,057 1987% 93,057 0% Total Expenditures 983,929 3,078,772 28,129,904 33,601,472 2,687,718 -92% 551,057 -79%

Ending Balance, June 30 $6,828,831 $6,053,088 $3,102,718 $2,831,801 $777,744 $741,687

BUDGET STUDY SESSION – APRIL 21, 2026
47 CAPITAL IMPROVEMENT FUND 311 (Continued) -

Capital Improvement (311-2520)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Revenue Source:

Investment Income 160,437 254,327 235,000 165,000 75,000 -55% 60,000 -20% Revenue from Other Agencies 526,061 90,000 23,208,000 23,208,000 0 -100%1 0 0% Current Service Charges 6,849 5,790 5,000 5,000 5,000 0% 5,000 0% Transfers In 1,438,269 1,632,650 1,704,606 6,975,257 553,661 -92%2 450,000 -19% Total Revenue 2,131,616 1,982,767 25,152,606 30,353,257 633,661 -98% 515,000 -19%

Expenditures:

Services & Supplies 6,755 10,242 8,000 9,000 8,000 -11% 8,000 0% Capital Projects 943,542 1,341,913 28,092,700 33,563,268 588,661 -98%3 450,000 -24% Transfers Out 0 1,704,846 0 0 0 0% 0 0%
Internal Services 1,186 1,509 2,276 2,276 93,057 3989%4 93,057 0% Total Expenditures 951,483 3,058,510 28,102,976 33,574,544 689,718 -98% 551,057 -20%

1VARIANCE: SS4A CCTA funds for L Street and bike garden awarded. FY26 also includes funding for Trash Capture Devices in the amount of $4M. 2VARIANCE: RMRA contribution to L Street project and Park Development Impact Fee contribution to Bike Garden in FY26. 3VARIANCE: See project list next page
4VARIANCE: Cost allocation amount per draft plan.

BUDGET STUDY SESSION – APRIL 21, 2026
48 CAPITAL IMPROVEMENT FUND 311 (Continued) -

2025-26 2026-27 2027-28
Capital Projects Revised Proposed Projected
Sidewalk Repair $774,607 $450,000 $450,000
L St. Improvements 18,232,751 0 0
Bicycle Garden 4,895,303 0 0
PG& E Building Improvements 980,120 0 0
Citywide Signage 417,649 0 0
West Antioch Creek Flood Conveyance Mitigation 93,534 0 0 NRCC Rehabilitation 2,162,059 0 0
Prewett Park Fencing 0 138,661 0
Trash Capture Devices 4,000,000 0 0
EOC Improvements 480,143 0 0
City Hall Office Modifications 1,433,337 0 0
Restoration of Public Fountains 47,117 0 0
Restoration of Public Art 46,648 0 0
Total Capital Projects $33,563,268 $588,161 $450,000

Energy Efficiency & Conservation (311-2535)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Revenue Source:

Other 32,446 20,262 26,928 26,928 0 -100% 0 0%
Total Revenue 32,446 20,262 26,928 26,928 0 -100%1 0 0%

Expenditures:

Personnel 0 0 10,625 10,625 0 -100% 0 0%
Services & Supplies 31,210 18,573 14,121 14,121 0 -100% 0 0% Internal Services 1,236 1,689 2,182 2,182 0 -100% 0 0% Total Expenditures 32,446 20,262 26,928 26,928 0 -100%1 0 0% 1VARIANCE: PG&E Rebate Funds depleted in FY26.

BUDGET STUDY SESSION – APRIL 21, 2026
49 CAPITAL IMPROVEMENT FUND 311 (Continued) -

Northeast Annexation (311-2545)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Revenue Source:

Property Taxes 300,000 300,000 0 0 0 0% 0 0%
Total Revenue 300,000 300,000 0 0 0 0% 0 0%

Expenditures:

Northeast Annexation Infrastructure 0 0 0 0 1,998,000 100% 0 -100% Total Expenditures 0 0 0 0 1,998,000 100% 0 -100%

BUDGET STUDY SESSION – APRIL 21, 2026
50 PREWETT PARK CIP FUND 312 – The Prewett Park CIP Fund tracks the capital improvement expenses for the Antioch Community Center and Prewett Family Water Park. Resources from the General Fund are accumulated to fund major improvements, repairs and maintenance needs of the facilities.

PREWETT CIP (FUND 312)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $846 $1,434,026 $1,834,331 $1,834,331 $394,511 $611,426

Revenue Source:

Investment Income 16,531

58,485 25,000

60,000 25,000 -58% 0 -100%
Revenue from Other Agencies 0 0 50,000 0 0 0% 0 0%
Transfer In – CIP Fund 0 256,306 0 0 0 0% 0 0%
Transfer In – General Fund 1,579,605 200,000 200,000 200,000 200,000 0% 200,000 0% Total Revenue 1,596,136 514,791 275,000 260,000 225,000 -13% 200,000 -11%

Use of Funds:

Services & Supplies 1,174 2,365 51,000 53,500 1,500 -97% 1,500 0% Prewett Projects 160,839 112,121 1,646,320 1,646,320 0 -100% 0 0% Transfers Out 943 0 0 0 0 0% 0 0%
Internal Services 0 0 0 0 6,585 100% 6,585 0%
Total Use of Funds 162,956 114,486 1,697,320 1,699,820 8,085 -100% 8,085 0%

Ending Balance, June 30 $1,434,026 $1,834,331 $412,011 $394,511 $611,426 $803,341

BUDGET STUDY SESSION – APRIL 21, 2026
51 RESIDENTIAL DEVELOPMENT ALLOCATION FUND 319 – The Residential Development Allocation Program (RDA) was adopted May 14, 2002 by the City Council. It requires that allocations be obtained prior to receiving residential development entitlements and ultimately, the issuance of building permits for residential projects. A Development Allocation is the right to proceed, subject to all applicable requirements, to obtain entitlements. Monies collected funded projects as approved by the City Council. This ordinance has expired and the budget represents use of remaining funds only.

RESIDENTIAL DEVELOPMENT ALLOCATION (FUND 319)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $41,452 $41,220 $40,325 $40,325 $38,397 $11,305

Revenue Source:

Investment Income 1,525 1,551 100 1,155 500 -57% 300 -40% Total Revenue 1,525 1,551 100 1,155 500 -57% 300 0%

Expenditures:

Services & Supplies 51 62 25,886 70 25,896 36894%1 35 0% Internal Services 1,706 2,384 3,013 3,013 1,696 -44% 1,696 0% Total Expenditures 1,757 2,446 28,899 3,083 27,592 795% 1,731 0%

Ending Balance, June 30 $41,220 $40,325 $11,526 $38,397 $11,305 $9,874

1VARIANCE: $25,861 in funds allocated for Economic Development, not anticipated to be spent by 6/30/26 and therefore pushing budget to FY27.

BUDGET STUDY SESSION – APRIL 21, 2026
52 DEVELOPMENT IMPACT FEE FUNDS 321 – 324 - Development Impact Fees (DIFs) were established pursuant to Ordinance 2079-C-S in March 2014. Every person who develops or redevelops land in the City shall pay a DIF with the issuance of a building permit to defray the cost of certain public facilities required to serve new development within the City. The following DIFs have been created: Administrative Facilities Fee, Parks and Recreation Facilities Fee, Police Facilities Fee and Public Works Facilities Fee.

DEVELOPMENT IMPACT FEE – ADMINISTRATIVE FACILITIES (FUND 321) Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $927,025 $1,090,902 $1,193,565 $1,193,565 $97,905 $195,900

Revenue Source:

Investment Income 35,568 43,319 36,000 36,000 20,000 -44% 25,000 25% Development Impact Fees 131,478 63,782 60,000 80,000 80,000 0% 80,000 0% Total Revenue 167,046 107,101 96,000 116,000 100,000 -14% 105,000 5%

Expenditures:

Services & Supplies 1,243 1,749 1,207,088 1,208,238 1,500 -100%1 2,000 33% Internal Services 1,926 2,689 3,422 3,422 505 -85% 505 0% Total Expenditures 3,169 4,438 1,210,510 1,211,660 2,005 -100% 2,505 25%

Ending Balance, June 30 $1,090,902 $1,193,565 $79,055 $97,905 $195,900 $298,395

1VARIANCE: FY26 includes $173,476 City Hall remodel costs and $900K for remodeling costs of the PG&E building.

BUDGET STUDY SESSION – APRIL 21, 2026
53 DEVELOPMENT IMPACT FEE FUNDS 321 – 324 (Continued):

DEVELOPMENT IMPACT FEE – PUBLIC WORKS (FUND 322)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $688,888 $835,245 $861,957 $861,957 $72,514 $150,334

Revenue Source:

Investment Income 26,703 32,405 25,000 25,000 20,000 -20% 25,000 25% Development Impact Fees 120,623 61,686 121,000 60,000 60,000 0% 60,000 0% Total Revenue 147,326 94,091 146,000 85,000 80,000 -6% 85,000 6%

Expenditures:

Services & Supplies 941 1,298 1,000 1,600 1,500 -6% 2,000 33% Equipment 0 0 806,750 806,750 0 -100%1 0 0%
Transfer Out 0 66,042 0 66,042 0 -100%2 0 0%
Internal Services 28 39 51 51 680 1233% 680 0%
Total Expenditures 969 67,379 807,801 874,443 2,180 -100% 2,680 23%

Ending Balance, June 30 $835,245 $861,957 $200,156 $72,514 $150,334 $232,654

1VARIANCE: Purchase of Public Works vehicles in FY26.
2VARIANCE: FY26 was a transfer to the Vehicle Replacement Fund for a contribution towards the purchase of a new tractor.

BUDGET STUDY SESSION – APRIL 21, 2026
54 DEVELOPMENT IMPACT FEE FUNDS 321 – 324 (Continued):

DEVELOPMENT IMPACT FEE – POLICE FACILITIES (FUND 323)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $1,843,017 $1,722,871 $1,460,957 $1,460,957 $250,301 $466,287

Revenue Source:

Investment Income 64,658 66,614 65,000 40,000 70,000 75% 80,000 14% Development Impact Fees 328,563 164,979 150,000 150,000 150,000 0% 150,000 0% Total Revenue 393,221 231,593 215,000 190,000 220,000 16% 230,000 5%

Expenditures:

Services & Supplies 2,090 2,631 2,100 2,500 3,000 20% 5,000 67% Equipment 504,983 490,799 939,559 939,559 0 -100%1 0 0% Capital Outlay 6,239 0 458,497 458,497 0 -100%1 0 0% Internal Services 55 77 100 100 1,014 914%2 1,014 0% Total Expenditures 513,367 493,507 1,400,256 1,400,656 4,014 -100% 6,014 50%

Ending Balance, June 30 $1,722,871 $1,460,957 $275,701 $250,301 $466,287 $690,273

1VARIANCE: FY26 includes PD vehicle purchases, PD parking lot expansion, evidence storage building and Investigations Unit remodel. 2VARIANCE: Updated Cost Allocation Plan increased allocation.

BUDGET STUDY SESSION – APRIL 21, 2026
55 DEVELOPMENT IMPACT FEE FUNDS 321 – 324 (Continued):

DEVELOPMENT IMPACT FEE – PARKS & RECREATION (FUND 324)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $5,491,282 $6,675,034 $7,404,938 $7,404,938 $6,901,033 $7,338,037

Revenue Source:

Investment Income 214,036 268,822 245,000 210,000 255,000 21% 275,000 8% Development Impact Fees 977,406 572,184 600,000 200,000 200,000 0% 200,000 0% Total Revenue 1,191,442 841,006 845,000 410,000 455,000 11% 475,000 4%

Expenditures:

Services & Supplies 7,524 10,868 8,429 13,600 14,000 3% 15,000 7% Transfer Out – CIP Bike Garden 0 100,000 900,000 900,000 0 -100%1 0 0% Internal Services 166 234 305 305 3,996 1210% 3,996 0% Total Expenditures 7,690 111,102 908,734 913,905 17,996 -98% 18,996 6%

Ending Balance, June 30 $6,675,034 $7,404,938 $7,341,204 $6,901,033 $7,338,037 $7,794,041

1VARIANCE: Transfer to CIP fund in FY26 for match to Bike Garden project.

BUDGET STUDY SESSION – APRIL 21, 2026
56 HILLCREST ASSESSMENT DISTRICT #26 CONSTRUCTION FUND 361 – This fund accounts for the expenditures related to the Hillcrest Assessment District No. 26 Construction Fund.

HILLCREST ASSESSMENT DISTRICT 26 (FUND 361)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $389,610 $403,556 $418,443 $418,443 $429,572 $82,141

Revenue Source:

Investment Income 14,476 15,566 2,500 12,000 3,000 -75% 3,000 0% Total Revenue 14,476 15,566 2,500 12,000 3,000 -75% 3,000 0%

Expenditures:

Services & Supplies 491 625 250 800 400 -50% 400 0%
Wildhorse Left Turn Project 0 0 350,000 0 350,000 100% 0 0% Internal Services 39 54 71 71 31 -56% 31 0%
Total Expenditures 530 679 350,321 871 350,431 40133% 431 -100%

Ending Balance, June 30 $403,556 $418,443 $70,622 $429,572 $82,141 $84,710

BUDGET STUDY SESSION – APRIL 21, 2026
57 LONE DIAMOND ASSESSMENT DISTRICT #27/31 CONSTRUCTION FUND 376 – This fund accounts for the expenditures related to the Lone Diamond Assessment District.

LONE DIAMOND AD 27/31 (FUND 376)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $276,163 $405,327 $505,524 $505,524 $752,608 $663,267

Revenue Source:

Investment Income 11,942 17,406 14,000 17,000 15,000 -12% 15,000 0% Charges for Services 123,317 86,234 0 276,245 0 -100% 0 0% Total Revenue 135,259 103,640 14,000 293,245 15,000 -95% 15,000 0%

Expenditures:

Services & Supplies 5,521 2,697 43,130 45,069 25,000 -45% 5,010 -80% Transfers Out to CIP Fund 0 0 0 0 73,661 100%1 0 -100% Internal Services 574 746 1,092 1,092 5,680 420% 5,680 0% Total Expenditures 6,095 3,443 44,222 46,161 104,341 126% 10,690 -90%

Ending Balance, June 30 $405,327 $505,524 $475,302 $752,608 $663,267 $667,577

1VARIANCE: Transfer out to Capital Improvement Fund to partially fund Prewett Park Fencing in FY27.

BUDGET STUDY SESSION – APRIL 21, 2026
58 HILLCREST/HIGHWAY 4 BRIDGE BENEFIT DISTRICT FUND 391 – The Hillcrest/Highway 4 Bridge Benefit District was formed to collect fees to build the bridge going over State Route Highway 4. This district was formed for anyone that lives or plans construction in this area that will benefit from the construction of the bridge.

HILLCREST/HIGHWAY 4 BRIDGE DISTRICT (391)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $94,573 $97,951 $101,554 $101,554 $104,833 $108,111

Revenue Source:

Investment Income 3,514 3,778 3,500 3,500 3,500 0% 3,500 0% Total Revenues 3,514 3,778 3,500 3,500 3,500 0% 3,500 0%

Expenditures:

Services & Supplies 119 152 150 190 195 3% 200 3%
Internal Services 17 23 31 31 27 -13% 27 0%
Total Expenditures 136 175 181 221 222 0% 227 2%

Ending Balance, June 30 $97,951 $101,554 $104,873 $104,833 $108,111 $111,384

BUDGET STUDY SESSION – APRIL 21, 2026
59 VEHICLE EQUIPMENT MAINTENANCE FUND 570 – Vehicle repair and maintenance is included in the Vehicle Equipment Maintenance Fund. The fund accounts for the maintenance and repair of vehicles and equipment used by all City departments. The source of revenue for this is rental fees charged to the various departments.

EQUIPMENT MAINTENANCE (Fund 570)
Statement of Revenues, Expenditures and Change in Net Position

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $749,971 $556,477 $599,245 $599,245 $354,859 $181,918

Revenue Source:

Investment Income 25,303 21,075 5,000 9,000 4,500 -50% 3,500 -22% Current Service Charges 1,867,951 2,186,226 2,515,000 2,515,000 2,515,000 0% 2,565,000 2% Other 56,767 56,061 25,000 46,140 25,000 -46% 25,000 0% Total Revenues 1,950,021 2,263,362 2,545,000 2,570,140 2,544,500 -1% 2,593,500 2%

Expenditures:

Personnel 829,452 915,699 1,115,287 1,121,655 1,148,864 2% 1,170,384 2% Services & Supplies 1,314,063 1,304,895 1,682,566 1,692,871 1,568,577 -7% 1,548,108 -1% Total Expenditures 2,143,515 2,220,594 2,797,853 2,814,526 2,717,441 -3% 2,718,492 0%

Ending Balance, June 30 $556,477 $599,245 $346,392 $354,859 $181,918 $56,925

Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s: 5.735 5.735 5.735

BUDGET STUDY SESSION – APRIL 21, 2026
60 VEHICLE EQUIPMENT REPLACEMENT FUND 569 – Vehicle replacement is included in the Vehicle Equipment Replacement Fund. The fund accounts for the replacement of vehicles and equipment used by all City departments. The source of revenue for this is replacement fees charged to the various departments and the balance in the account is for vehicle replacement.

VEHICLE REPLACEMENT (FUND 569)
Statement of Revenues, Expenditures and Change in Net Position

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $9,735,918 $11,528,550 $11,167,872 $11,167,872 $8,404,995 $7,781,723

Revenue Source:

Investment Income 363,884 443,643 300,000 300,000 200,000 -33% 100,000 -50% Current Service Charges 2,500,060 1,641,136 740,970 835,080 974,021 17% 2,777,555 185% Other 203,852 49,714 45,000 70,000 45,000 -36% 45,000 0% Transfer In 0 66,042 0 0 0 0% 0 0%
Total Revenues 3,067,796 2,200,535 1,085,970 1,205,080 1,219,021 1% 2,922,555 140%

Expenditures:

Equipment 1,274,434 2,560,233 3,959,592 3,966,592 1,834,625 -54%1 2,335,188 27% Internal Services 730 980 1,365 1,365 7,668 462% 7,668 0% Total Expenditures 1,275,164 2,561,213 3,960,957 3,967,957 1,842,293 -54% 2,342,856 27%

Ending Balance, June 30 $11,528,550 $11,167,872 $8,292,885 $8,404,995 $7,781,723 $8,361,422

1VARIANCE: Project less vehicle/equipment replacements in FY27.

BUDGET STUDY SESSION – APRIL 21, 2026
61 INFORMATION SYSTEMS FUND 573 – The Information Systems Department serves as an internal service provider to all City Departments. The department encompasses the City’s computer technology and telecommunications systems. The balance in the account is maintained for office equipment replacement.

INFORMATION SYSTEMS (Fund 573)
Statement of Revenues, Expenditures and Change in Net Position

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $1,276,077 $1,350,093 $1,760,688 $1,760,688 $1,421,469 $1,124,008

Revenue Source:

Investment Income 40,679 49,332 40,000 40,000 40,000 0% 40,000 0% Current Service Charges 2,879,748 3,426,127 3,666,273 3,666,273 4,024,038 10% 4,161,986 3% Other 0 42,152 0 0 0 0% 0 0%
Transfers In 280,678 360,422 570,180 570,180 0 -100% 0 0% Total Revenues 3,201,105 3,878,033 4,276,453 4,276,453 4,064,038 -5% 4,201,986 3%

Expenditures:

Personnel 1,567,915 1,627,200 1,849,864 1,847,078 2,272,709 23% 2,323,606 2% Services & Supplies 1,419,556 1,658,327 2,397,196 2,502,213 2,088,790 -17% 2,013,503 -4% Internal Services 139,618 181,911 266,381 266,381 0 -100% 0 0% Total Expenditures 3,127,089 3,467,438 4,513,441 4,615,672 4,361,499 -6% 4,337,109 -1%

Ending Balance, June 30 $1,350,093 $1,760,688 $1,523,700 $1,421,469 $1,124,008 $988,885

Funded Funded Funded
Funded FTE's: 2025-26 2026-27 2027-28
Information Services 1.10 1.10 1.10
Network Support & PCs 4.75 4.75 4.75 Telephone System 0.15 0.15 0.15 GIS Support 4.08 4.08 4.08 Total Funded FTE’s 10.08 10.08 10.08

BUDGET STUDY SESSION – APRIL 21, 2026
62 INFORMATION SYSTEMS FUND 573 (Continued) –

Information Services Administration (573-1410)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:

Investment Income 40,679 49,332 40,000 40,000 40,000 0% 40,000 0% Total Source of Funds 40,679 49,332 40,000 40,000 40,000 0% 40,000 0%

Use of Funds:

Personnel 361,201 324,300 356,969 362,332 370,300 2% 374,383 1% Services & Supplies 183,927 188,777 56,814 55,857 43,186 -23% 1 44,778 4% Total Use of Funds 545,128 513,077 413,783 418,189 413,486 -1% 419,161 1%

Funded FTE's 1.10 1.10 1.10 1.10 1.10 1.10
1VARIANCE: Decrease in cost allocations per updated Cost Allocation Plan.

Information Services - Network Support & PC's (573-1420)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Source of Funds:

Billings to Departments 2,374,129 2,865,372 3,086,373 3,086,373 2,533,017 -18% 2,533,017 0% Total Source of Funds 2,374,129 2,865,372 3,086,373 3,086,373 2,533,017 -18% 2,533,017 0%

Expenditures:

Personnel 760,326 757,827 892,090 890,404 1,049,535 18%2 1,077,890 3% Services & Supplies 620,685 736,519 1,230,864 1,231,956 943,495 -23%1 988,199 5% Total Expenditures 1,381,011 1,494,346 2,122,954 2,122,360 1,993,030 -6% 2,066,089 4%

Funded FTE'S 4.75 4.75 4.75 4.75 4.75 4.75
2VARIANCE: Vacancy savings in FY26.

BUDGET STUDY SESSION – APRIL 21, 2026
63 INFORMATION SYSTEMS FUND 573 (Continued) –

Information Systems - Telephone System (573-1430)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Revenue Source:

Billings to Departments 217,141 262,290 262,000 262,000 7,000 -97%1 7,000 0% Total Revenues 217,141 262,290 262,000 262,000 7,000 -97% 7,000 0%

Expenditures:

Personnel 28,783 30,546 36,104 35,767 39,898 12% 41,154 3% Services & Supplies 114,112 192,397 136,176 241,419 188,544 -22% 196,216 4% Total Expenditures 142,895 222,943 172,280 277,186 228,442 -18% 237,370 4%

Funded FTE'S 0.15 0.15 0.15 0.15 0.15 0.15
1VARIANCE: Updated Cost Allocation Plan consolidates billings to departments in 5731420

Information Services - GIS Support Services (573-1435)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Revenue Source:

Current Service Charges 141,098 151,085 170,520 170,520 1,226,541 619%1 1,364,489 0% Transfers In Wtr/Swr 280,678 360,422 570,180 570,180 0 -100%1 0 0% Total Revenues 421,776 511,507 740,700 740,700 1,226,541 66% 1,364,489 11%

Expenditures:

Personnel 417,605 514,527 564,701 558,575 812,976 46% 830,179 2% Services & Supplies 340,007 380,044 473,342 472,981 413,565 -13% 534,310 29% Internal Services 138,662 180,745 264,510 264,510 0 -100%1 0 0% Total Expenditures 896,274 1,075,316 1,302,553 1,296,066 1,226,541 -5% 1,364,489 11%

Funded FTE'S 4.08 4.08 4.08 4.08 4.08 4.08
1VARIANCE: Updated Cost Allocation Plan revises allocation methodology for GIS services as a direct expense allocation verses a transfer in from some Funds. Internal Services are no longer allocated to the IS fund either as part of the updated Plan.

BUDGET STUDY SESSION – APRIL 21, 2026
64 INFORMATION SYSTEMS FUND 573 (Continued) –

Information Services - Office Equipment Replacement (573-1440)

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Revenue Source:

Current Service Charges 147,380 147,380 147,380 147,380 257,480 75%1 257,480 0% Total Revenues 147,380 147,380 147,380 147,380 257,480 75% 257,480 0%

Expenditures:

Services/Supplies/Equipment 160,825 160,590 500,000 500,000 500,000 0% 250,000 -500% Internal Services 956 1,166 1,871 1,871 0 -100%2 0 0%
Total Expenditures 161,781 161,756 501,871 501,871 500,000 0% 200,000 -50%

1VARIANCE: Increase due to set-aside for equipment purchased in FY26. 2VARIANCE: Updated Cost Allocation Plan eliminates allocation to IS Fund.

BUDGET STUDY SESSION – APRIL 21, 2026
65 PEG FRANCHISE FEE FUND 238 – This fund accounts for a 1% fee collected from video franchises to support local Public, Educational and Governmental Programming (PEG).

PEG FRANCHISE FEE (FUND 238)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $374,361 $552,540 $698,125 $698,125 $665,980 $237,449

Revenue Source:

Investment Income 13,985 22,354 22,000 34,000 28,000 -18% 39,000 39% Franchise Fees 217,568 179,196 185,640 185,640 189,350 2% 189,350 0% Total Revenue 231,553 201,550 207,640 219,640 217,350 -1% 228,350 5%

Expenditures:

Services & Supplies 47,837 48,334 90,850 241,900 641,700 165%1 92,000 -86% Internal Services 5,537 7,631 9,885 9,885 4,181 -58% 4,181 0% Total Expenditures 53,374 55,965 100,735 251,785 645,881 157% 96,181 -85%

Ending Balance, June 30 $552,540 $698,125 $805,030 $665,980 $237,449 $369,618

1VARIANCE: Broadcast system at EOC.

BUDGET STUDY SESSION – APRIL 21, 2026
66 LOSS CONTROL FUND 580 – The Loss Control Program accounts for the City’s workers’ compensation premiums which are then allocated out through the payroll process.

LOSS CONTROL (Fund 580)
Statement of Revenues, Expenditures and Change in Net Position

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $1,115,326 $989,446 $263,099 $263,099 $3,744 $6,561

Revenue Source:

Investment Income 23,186 4,530 1,000 1,000 1,000 0% 1,000 0% Revenue from Other Agencies 12,900 0 0 0 0 0% 0 0% Current Service Charges 2,930,088 2,761,557 4,445,000 4,455,000 4,010,000 -10% 4,390,000 9% Other 560 1,486 0 0 0 0% 0 0%
Total Revenue 2,966,734 2,767,573 4,446,000 4,456,000 4,011,000 -10% 4,391,000 9%

Expenditures:

Personnel 208,889 83,674 173,349 163,370 191,280 17% 198,758 4% Insurance Policies 2,863,461 3,395,047 4,452,875 4,452,875 3,722,761 -16% 4,095,037 10% Services & Supplies 20,264 15,199 99,110 99,110 94,142 -5% 94,142 0% Total Expenditures 3,092,614 3,493,920 4,725,334 4,715,355 4,008,183 -15% 4,387,937 9%

Ending Balance, June 30 $989,446 $263,099 ($16,235) $3,744 $6,561 $9,624

Funded FTE’s 1.00 1.00 1.00 1.00 1.00 1.00

1VARIANCE: Vacancy savings in FY26.
2VARIANCE: Decrease in workers compensation premium.

BUDGET STUDY SESSION – APRIL 21, 2026
67 POST RETIREMENT MEDICAL FUNDS 578 & 579 – Post Retirement Medical Funds are used to pay post retirement medical benefits for retirees under the following separate fund categories: Miscellaneous (Fund 578) and Management (Fund 579).

RETIREE MEDICAL MISCELLANEOUS (FUND 578)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $186,150 $263,403 $427,309 $427,309 $268,465 $169,065

Source of Funds:

Interest Income 7,250 14,995 2,000 12,000 2,000 -83% 1,000 -50% Trust Deposits/Reimbursements 594,410 663,102 345,000 222,501 275,000 24% 275,000 0% Total Source of Funds 601,660 678,097 347,000 234,501 277,000 18% 276,000 0%

Use of Funds:

Post Retirement Medical - Misc.1 505,203 490,713 420,400 355,800 376,400 6% 401,400 7% Internal Services 19,204 23,478 37,545 37,545 0 -100%2 0 0% Total Use of Funds 524,407 514,191 457,945 393,345 376,400 -4% 401,400 7%

Ending Balance, June 30 $174,577 $236,354 $211,876 $174,197 $169,093 $159,989 1NOTE: This represents the pay as you go cost of retiree reimbursement for medical. 2VARIANCE: Amount eliminated in updated Cost Allocation Plan update.

BUDGET STUDY SESSION – APRIL 21, 2026
68 RETIREE MEDICAL MANAGEMENT (FUND 579)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change

Beginning Balance, July 1 $1,200,399 $1,161,860 $854,873 $854,873 $554,216 $287,216

Source of Funds:

Interest Income 42,746 40,901 10,000 20,000 10,000 -50% 1,000 -90% Trust Deposits/Reimbursements 552,809 570,586 365,000 236,009 250,000 6% 275,000 10% Total Source of Funds 595,555 611,487 375,000 256,009 260,000 2% 276,000 6%

Use of Funds:

Post Retirement Medical – Mgmt1 608,440 887,125 666,500 506,500 527,000 4% 551,250 5% Internal Services 25,654 31,349 50,166 50,166 0 -100%2 0 0% Total Use of Funds 634,094 918,474 716,666 556,666 527,000 -5% 551,250 5%

Ending Balance, June 30 $1,161,860 $854,873 $513,207 $554,216 $287,216 $11,966

1NOTE: This represents the pay as you go cost of retiree reimbursement for medical. 2VARIANCE: Amount eliminated in updated Cost Allocation Plan update.

BUDGET STUDY SESSION – APRIL 21, 2026
69 ANTIOCH PUBLIC FINANCING AUTHORITY
BUDGET STUDY SESSION – APRIL 21, 2026
70 APFA 2015A LEASE REVENUE REFUNDING BOND (ABAG 2001) FUND 410 – These bonds were issued to refund the ABAG 2001 Lease Revenue Bonds and the Antioch Public Financing Authority 2002 A&B Lease Revenue Bonds. Two funds have been established to account for the portions related to each respective bond issue that was refunded as the portion related to the 2002 Bonds are an enforceable obligation of the Successor Agency. The portion related to the ABAG 2001 Bonds will be reimbursed by the Lone Tree Golf Course. The final debt service payment is due May 1, 2031.

2015A LEASE REVENUE REFUNDING BOND (ABAG 2001) (FUND 410) Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $226 $236 $256 $256 $226 $226

Revenue Source:

Transfer In – General Fund 341,933 344,969 342,276 342,258 345,518 1% 346,532 0% Total Revenues 341,933 344,969 342,276 342,258 345,518 1% 346,532 0%

Expenditures:

Services & Supplies 371 386 425 437 458 5% 482 5%
Debt Service 341,500 344,500 341,750 341,750 343,500 1% 344,490 0% Internal Services 52 63 101 101 1,560 1445% 1,560 0%
Total Expenditures 341,923 344,949 342,276 342,288 345,518 1% 346,532 0%

Ending Balance, June 30 $236 $256 $256 $226 $226 $226

BUDGET STUDY SESSION – APRIL 21, 2026
71 APFA 2015A LEASE REVENUE REFUNDING BONDS (2002 BONDS) FUND 417 – These bonds were issued to refund the ABAG 2001 Lease Revenue Bonds and the Antioch Public Financing Authority 2002 A&B Lease Revenue Bonds. Two funds have been established to account for the portions related to each respective bond issue that was refunded as the portion related to the 2002 Bonds are an enforceable obligation of the Successor Agency. The final debt service payment is due May 1, 2032.

2015A LEASE REVENUE REFUNDING BONDS (2002 BONDS) (FUND 417) Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $3,187 $4,197 $1,522 $1,522 $2,172 $2,236

Revenue Source:

Investment Income 5,149 905 2,500 905 905 0% 905 0%
Transfer In from ADA Retirement Fd 1,611,806 1,652,455 1,695,900 1,697,596 1,668,111 -2% 1,945,437 17% Total Revenues 1,616,955 1,653,360 1,698,400 1,698,501 1,669,016 -2% 1,946,342 16%

Expenditures:

Services & Supplies 1,967 4,040 2,500 2,299 2,800 22% 2,940 6% Debt Service 1,613,900 1,651,900 1,695,400 1,695,400 1,658,900 -2% 1,936,150 17% Internal Services 78 95 152 152 7,252 4671% 7,252 0%
Total Expenditures 1,615,945 1,656,035 1,698,052 1,697,851 1,668,952 -2% 1,946,342 16%

Ending Balance, June 30 $4,197 $1,522 $1,870 $2,172 $2,236 $2,236

BUDGET STUDY SESSION – APRIL 21, 2026
72 CITY OF ANTIOCH AS HOUSING AND SUCCESSOR AGENCY TO THE ANTIOCH DEVELOPMENT AGENCY BUDGET STUDY SESSION – APRIL 21, 2026
73 HOUSING FUND 227 - The former Low and Moderate Income Housing Fund has been renamed to the Housing Fund with the election by the City to become Housing Successor the Antioch Development Agency. The Housing Fund accounts for outstanding enforceable obligations relating to existing housing activities as well as authorized uses of loan repayments made. The fund balance represents outstanding loan receivable balances owed the Housing Successor.

HOUSING FUND (FUND 227)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $15,930,610 $15,450,859 $15,169,947 $15,169,947 $14,794,243 $12,458,669

Revenue Source:

Investment Income 345,256 225,449 25,000 184,590 87,500 -53% 75,000 -14% Other 0 13,028 600 4,104 0 -100% 0 0%
Total Revenue 345,256 238,477 25,600 188,694 87,500 -54% 75,000 -14%

Expenditures:

Personnel 66,960 80,497 248,068 200,852 393,329 96%2 415,114 6% Services & Supplies 683,723 335,108 290,000 289,000 1,959,690 578%1 479,690 -76% Transfer Out 0 2,832 0 0 0 0% 0 0%
Internal Services 74,324 100,952 74,546 74,546 70,055 -6% 70,055 0% Total Expenditures 825,007 519,389 612,614 564,398 2,423,074 329% 964,859 -60%

Ending Balance, June 30 $15,450,859 $15,169,947 $14,582,933 $14,794,243 $12,458,669 $11,568,810 Housing Loans Receivable (9,630,928) (9,513,675) (9,513,675) (9,467,148) (9,461,748) (9,461,748) Funds Available $5,819,931 $5,656,272 $5,069,258 $5,327,095 $2,996,921 $2,107,062

1VARIANCE: $1.5M for Novin Grace Commons development
2VARIANCE: Vacancy savings in FY26.

BUDGET STUDY SESSION – APRIL 21, 2026
74 REDEVELOPMENT OBLIGATION RETIREMENT FUND 239 - This fund was established by the City as Successor Agency to the Antioch Development Agency to account for property tax receipts from Contra Costa County to pay enforceable obligations of the former Antioch Development Agency.

REDEVELOPMENT OBLIGATION RETIREMENT FUND (FUND 239)
Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $490,778 $449,524 $456,266 $456,266 $418,382 $394,182

Revenue Source:

Taxes1 1,694,351 1,775,896 1,821,339 1,795,164 1,788,514 0% 1,913,275 7% Investment Income 19,527 28,409 22,000 6,500 6,500 0% 6,250 0% Total Revenue 1,713,878 1,804,305 1,843,339 1,801,664 1,795,014 0% 1,919,525 7%

Expenditures:

Administration/Other 656 1,461 2,250 700 725 4% 725 0% Transfers Out2 1,752,921 1,793,931 1,843,032 1,836,107 1,810,828 -1% 1,947,468 8% Internal Services 1,555 2,171 2,741 2,741 7,661 179% 7,661 0% Total Expenditures 1,755,132 1,797,563 1,848,023 1,839,548 1,819,214 -1% 1,955,854 8%

Ending Balance, June 30 $449,524 $456,266 $451,582 $418,382 $394,182 $357,853

1NOTE: The County distributes taxes each June and January to pay for obligations due for the upcoming six-month period. The payment expected in June will cover expenditures for the period of July 1 through December 31 of the next fiscal year. Therefore, revenues will not equal expenditures due to the timing difference of what period the money received covers.

2NOTE: Transfers Out are to the Antioch Public Financing Authority Fund to pay for debt service on the 2002 /2015A Lease Revenue Bonds for which the former Antioch Development Agency is obligated to pay, and debt service funds for the 2009 Tax Allocation Bonds.

BUDGET STUDY SESSION – APRIL 21, 2026
75 THE CITY OF ANTIOCH AS SUCCESSOR AGENCY TO THE ANTIOCH DEVELOPMENT AGENCY DEBT SERVICE AREA #1 FUND 431 – This fund accounts for the repayment of the 2009 Tax Allocation Bonds. The fund has been renamed to reflect the transfer of the obligation from the Antioch Development Agency to the City of Antioch as Successor Agency. Details of the outstanding bond issues are as follows:

2009 Series Tax Allocation Bonds – These bonds were issued in 2009 and purchased directly by the State of California Department of Water Resources for the Markley Creek Remediation Project. The final debt service payment is scheduled to occur in September 2027.

SUCCESSOR AGENCY PROJECT AREA #1 DEBT SERVICE (FUND 431) Statement of Revenues, Expenditures and Change in Fund Balance

2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Beginning Balance, July 1 $151,180 $153,175 $154,231 $154,231 $150,828 $150,828

Revenue Source:

Investment Income 7,559 6,507 4,010 5,039 4,750 -6% 460 -90% Transfer In 141,115 141,476 147,132 138,511 142,717 3% 2,031 -99% Total Revenues 148,674 147,983 151,142 143,550 147,467 3% 2,491 -98%

Expenditures:

Debt Service 146,544 146,747 146,952 146,702 146,686 0% 145,389 -1% Internal Services 135 180 251 251 781 211% 781 0%
Total Expenditures 146,679 146,927 147,203 146,953 147,467 0% 146,170 -1%

Ending Balance, June 30 $153,175 $154,231 $158,170 $150,828 $150,828 $7,149

DATE:

TO:

SUBMITTED BY:

APPROVED BY:

SUBJECT:

CITY OF

ANTIOCH

CALIFORNIA

STAFF REPORT TO THE CITY COUNCIL
Special Meeting of April 21, 2026
Honorable Mayor and Members of the City Council
Lori Medeiros, Administrative Analyst II�
Scott Buenting, Public Works Director/City Enginee:P
Workshop for the Draft 5 Year Capital Improvement Program 2026-2031 ; P. W. 150-26

RECOMMENDED ACTION
It is recommended that the City Council review and provide feedback to staff regarding the draft 5 Year Capital Improvement Program 2026-2031.

FISCAL IMPACT
The $74,359,000 Capital Improvements Budget for Revised Fiscal Year 2025/26 and $29,125,000 Capital Improvements Budget for Fiscal Year 2026/27 will be included in the City's operating budget. Projects in the outlying years of the 5 Year Capital Improvement Program (CIP) 2026-2031 are for planning purposes and may be incorporated into future budgets.

DISCUSSION
This draft 5 Year CIP includes projects in six major categories: Community Facilities, Parks and Trails, Roadway Improvements, Traffic Signals, Wastewater and Storm Drain Systems, and Water Systems. Each CIP category contains specific projects that are scheduled to be completed within the next fiscal year with outlying years shown for planning purposes. The CIP is updated every year, and revisions are made to reflect the status of projects, changes in priorities and projected funding over a 5-year period.

Staff intends to present the draft 5 Year CIP on May 20, 2026, to the Planning Commission to determine consistency with the Antioch General Plan.

Staff intends to present the draft 5 Year CIP on May 21, 2026, to the Parks and Recreation Commission for review.

Development Impact Fees are discussed on page 12 of the draft 5 Year CIP. A development impact fee study is needed to update this section, so the information provided is a carry-over from the 2025-2030 CIP.

Agenda Item#
SM-2
Antioch City Council Report
April 21, 2026 Agenda Item#SM-2

ATTACHMENTS
A: Draft 5 Year Capital Improvement Program (CIP) 2026-2031 B: PowerPoint Presentation
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