AGENDA
Antioch City Council
SPECIAL MEETING/STUDY SESSION
Date: Wednesday, May 13, 2026
Time: 4:00 P.M. – Special Meeting/Budget Study Session
Place: Council Chambers
200 ‘H’ Street
Antioch, CA 94509
PLEASE TURN OFF CELL PHONES BEFORE ENTERING COUNCIL CHAMBERS.
Ron Bernal, Mayor 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 Ana Cortez, Acting 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- MAY 13, 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.
4:00 P.M. ROLL CALL – SPECIAL MEETING/BUDGET STUDY SESSION – for Council Members
PLEDGE OF ALLEGIANCE
SPECIAL MEETING/BUDGET STUDY SESSION
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.
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.
CITY OF
ANTIOCH
CALIFORNIA
STAFF REPORT TO THE CITY COUNCIL
DATE: Special Meeting of May 13, 2026
TO: Honorable Mayor and Members of the City Council
SUBMITTED BY: Dawn Merchant, Finance Director ---;ct iL APPROVED BY: Ana Cortez, Acting 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 the Fiscal Year 2026-27 budget development with a focus on the Recreation Special Revenue Fund, Animal Services Special Revenue Fund, Street Light and Landscape District (SLLMD) Special Revenue Funds and Enterprise Funds. This will conclude the review of all remaining funds not previously discussed. Attachment A contains the budget worksheets for the funds.
ATTACHMENTS
A. Budget Worksheets
SM-1
Agenda Item #
Draft Budget Worksheets – Recreation and
Animal Services Special Revenue Funds;
Street Light and Landscape District (SLLMD)
Funds and Enterprise Funds
May 13, 2026
Attachment A
BUDGET STUDY SESSION – MAY 13, 2026
2 RECREATION SERVICES FUND (219)
Recreation Services provides the city’s residents recreational, preschool, social and meeting space within the community.
# of Positions Funded # of Filled Positions # of Vacant Positions
12.00 10.00 2.00
Parks & Recreation Director
Recreation Services
Recreation Coordinator (2.50) (1 vacant)
Recreation Supervisor (3)
Administrative Assistant (2)
Administrative Analyst
Prewett Water Park
Recreation Supervisor (vacant)
Recreation Coordinator (.50)
Aquatics Maintenance Worker
BUDGET STUDY SESSION – MAY 13, 2026
3 RECREATION SERVICES (FUND 219)
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 $1,441,633 $1,426,566 $1,270,457 $1,270,457 $1,129,303 $1,220,516
Revenue Source:
Investment Income 13,947 22,861 2,040 3,400 3,400 0% 3,400 0% Revenue from Other Agencies 9,765 0 0 0 0 0% 0 0%
Current Service Charges 2,021,601 2,053,047 2,472,196 2,314,534 2,348,767 1% 2,365,422 1% Other 4,310 5,748 35,000 5,700 6,700 18% 6,700 0%
Transfer in from Prewett CIP 944 0 0 0 0 0% 0 0%
Transfer in from General Fund 4,440,590 4,236,950 4,849,240 5,233,370 5,010,452 -4% 5,216,159 4% Transfer in from Senior Bus Fund 7,700 45,397 0 0 0 0% 0 0% Transfer in from Child Care Fund 80,000 80,000 175,000 175,000 175,000 0% 135,000 -23% Total Revenue 6,578,857 6,444,003 7,533,476 7,732,004 7,544,319 -2% 7,726,681 2%
Expenditures:
Personnel 3,942,608 3,964,151 4,316,280 4,301,387 4,680,844 9% 4,827,162 3% Services & Supplies 2,641,857 2,618,556 3,387,295 3,407,334 2,772,262 -19% 2,807,810 1% Capital Expense 9,459 17,405 164,437 164,437 0 -100% 0 0% Total Expenditures 6,593,924 6,600,112 7,868,012 7,873,158 7,453,106 -5% 7,634,972 2%
Ending Balance, June 301 $1,426,566 $1,270,457 $935,921 $1,129,303 $1,220,516 $1,312,225 1Fund balance committed for sports field, turf field, City Park and memorial field maintenance.
Funded Funded Funded
Funded FTE's: 2025-26 2026-27 2027-28
Senior Services 2.00 2.00 2.00
Sports Programs 1.00 1.00 1.00
NRCC 1.00 1.00 1.00
Community Recreation 5.50 5.50 5.50
Water Park Operations 3.50 3.50 3.50
Total Recreation Funded FTE's 12.00 12.00 12.00
BUDGET STUDY SESSION – MAY 13, 2026
4 Nick Rodriguez Community Center (219-4410)
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 7,950 15,831 2,000 2,000 2,000 0% 2,000 0% Current Service Charges 142,872 141,762 131,750 83,250 143,250 72%1 148,250 3% Revenue from Other Agencies 9,765 0 0 0 0 0% 0 0%
Other 892 850 2,000 0 0 0% 0 0%
Transfer in from Senior Bus 7,700 45,397 0 0 0 0% 0 0% Transfer in from General Fund 796,666 834,021 982,816 1,321,882 1,053,959 -20% 1,072,446 2% Total Source of Funds 965,845 1,037,861 1,118,566 1,407,132 1,199,209 -15% 1,222,696 2%
Use of Funds:
Personnel 604,909 668,125 682,265 682,853 781,538 14%2 800,741 2% Services & Supplies 352,532 346,827 439,941 465,429 417,671 -10% 421,955 1% Capital Expense 8,404 17,405 279,120 279,120 0 -100%3 0 0% Total Expenditures 965,845 1,032,357 1,401,326 1,427,402 1,199,209 -16% 1,222,696 2%
Funded FTE'S 2.00 2.00 2.00 2.00 2.00 2.00
1VARIANCE: Facility partial closure in FY26 for roof repairs. Increase rental income in anticipation of re-opening. 2VARIANCE: Increase in part-time help.
3VARIANCE: FY26 budget for roof repairs and alarm system.
BUDGET STUDY SESSION – MAY 13, 2026
5 Sports Programs (219-4450)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Current Service Charges 480,943 445,523 501,566 472,316 486,196 3% 497,192 2% Other 100 435 10,000 200 200 0% 200 0%
Transfer in from General Fund 85,159 116,240 174,110 216,531 228,533 6% 235,741 3% Total Source of Funds 566,202 562,198 685,676 689,047 714,929 4% 733,133 3%
Use of Funds:
Personnel 374,659 361,678 465,397 465,397 498,368 7% 1 514,591 3% Services & Supplies 191,543 200,520 222,111 223,650 216,561 -3% 218,542 1% Total Use of Funds 566,202 562,198 687,508 689,047 714,929 4% 733,133 3% Funded FTE'S 1.00 1.00 1.00 1.00 1.00 1.00
1VARIANCE: Increase in PTH costs.
Community Recreation (219-4495)
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 5,997 7,030 40 1,400 1,400 0% 1,400 0% Current Service Charges 716,845 681,056 690,637 634,825 696,971 10% 697,630 0% Other 908 818 18,000 500 500 0% 500 0%
Transfer in from General Fund 1,756,528 1,792,036 2,179,098 2,155,098 2,195,000 2% 2,293,000 4% Transfer in from Child Care 40,944 40,000 87,500 87,500 87,500 0% 67,500 -23% Total Source of Funds 2,521,222 2,520,940 2,975,275 2,879,323 2,981,371 4% 3,060,030 3%
Use of Funds:
Personnel 1,449,568 1,601,494 1,584,942 1,584,942 1,725,315 9% 1 1,786,373 4% Services & Supplies 1,086,721 1,072,894 1,264,812 1,250,828 1,164,843 -7% 1,181,948 1% Total Use of Funds 2,536,289 2,674,388 2,849,754 2,835,770 2,890,158 2% 2,968,321 3%
Funded FTE'S 6.00 5.50 5.50 5.50 5.50 5.50
1VARIANCE: Increase in PTH costs.
BUDGET STUDY SESSION – MAY 13, 2026
6 Water Park Operations (219-4630)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Current Service Charges 680,941 784,706 1,148,243 1,124,143 1,022,350 -9% 1,022,350 0% Other 2,410 3,645 5,000 5,000 6,000 20% 6,000 0%
Transfer in from General Fund 1,842,237 1,534,653 1,600,716 1,627,359 1,620,460 0% 1,682,472 4% Total Source of Funds 2,525,588 2,323,004 2,753,959 2,756,502 2,648,810 -4% 2,710,822 2%
Use of Funds:
Personnel 1,513,472 1,332,854 1,583,676 1,568,195 1,675,623 7% 1 1,725,457 3% Services & Supplies 1,011,061 998,315 1,181,311 1,188,307 973,187 -18%2 985,365 1% Capital Expense 1,055 0 164,437 164,437 0 -100% 3 0 0% Total Use of Funds 2,525,588 2,331,169 2,929,424 2,920,939 2,648,810 -9% 2,710,822 2%
Funded FTE'S 3.00 3.50 3.50 3.50 3.50 3.50
1VARIANCE: Increase in part-time help costs.
2VARIANCE: Reduction in Information Services Fund allocation per 2026 Cost Allocation Plan update and reduction in insurance premiums. 3VARIANCE: FY26 capital for water park siding.
BUDGET STUDY SESSION – MAY 13, 2026
7 ANIMAL SERVICES FUND (214)
In 1978 the citizens of Antioch overwhelmingly voted for Measure A. This measure was for re-establishing, maintain and operating a City animal shelter. Measure A authorized funds to be appropriated annually by the City Council. This fund accounts for revenues and expenditures of the City's animal services program. A portion of the revenues required to operate this function comes from animal licenses and shelter, adoption, handling, and impound fees. The remainder comes from a subsidy from the General Fund.
ANIMAL SERVICES (FUND 214)
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 $59,500 $59,500 $270 $270 $0 $0
Revenue Source:
Current Service Charges 200,502 190,665 199,000 157,051 152,700 -3% 152,700 0% Investment Income 0 294 0 0 0 0% 0 0%
Revenue from Other Agencies 6,000 0 15,000 0 0 0% 0 0% Other Revenue 26,229 22,636 127,800 118,810 21,000 -82%1 21,000 0% Transfers In – General Fund 1,702,199 1,600,880 2,680,030 2,386,204 2,771,830 16% 2,890,262 4% Total Revenue 1,934,930 1,814,475 3,021,830 2,662,065 2,945,530 11% 3,063,962 4%
Expenditures:
Personnel 1,488,619 1,406,003 2,111,094 1,759,386 2,214,118 26%2 2,322,681 5% Services & Supplies 446,311 467,702 910,736 902,949 731,412 -19%3 741,281 1% Total Expenditures 1,934,930 1,873,705 3,021,830 2,662,335 2,945,530 11% 3,063,962 4%
Ending Balance, June 30 $59,500 $270 $270 $0 $0 $0
Funded FTE’s: 12.10 12.10 12.10
1VARIANCE: Significant donations received in FY26.
2VARIANCE: FY26 vacancy savings.
3VARIANCE: FY26 includes donation expenditures for FY26 revenue received.
BUDGET STUDY SESSION – MAY 13, 2026
8 STREET LIGHT AND LANDSCAPE MAINTENANCE DISTRICT FUNDS – These funds were established to account for revenue and related expenditures of lighting and landscape activities in areas throughout the City. Each district covers from one to seven zones and provides a variety of services to maintain landscaped and non-landscaped areas, including minor medians, open space, cul-de-sacs, trails, right-of-ways, and neighborhood landscaping. Districts have restricted finances, and all work must be prioritized and completed in the most efficient and professional manner to meet mandated requirements for public safety while presenting an aesthetically pleasing streetscape.
LONE TREE MAINTENANCE DISTRICT (FUND 251)
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 $542,624 $764,958 $869,928 $869,928 $550,903 $475,141
Revenue Source:
Investment Income 18,644 29,779 3,500 21,000 15,000 -29% 10,000 -33% Assessments 669,491 656,729 656,729 656,729 656,729 0% 656,729 0% Transfer In from General Fund 441,000 380,000 370,000 300,000 225,000 0% 225,000 0% Total Revenue 1,129,135 1,066,508 1,030,229 977,729 896,729 -8% 891,729 -1%
Expenditures:
Personnel 129,022 155,055 181,118 179,245 178,324 -1% 182,993 3% Services & Supplies 507,026 439,632 690,614 692,165 440,812 -36% 442,302 0% Transfers Out 204,537 277,914 309,343 304,017 273,447 -10% 274,204 0% Internal Services 66,216 88,937 121,327 121,327 79,908 -34% 79,908 0% Total Expenditures 906,801 961,538 1,302,402 1,296,754 972,491 -25% 979,407 1%
Ending Balance, June 30 $764,958 $869,928 $597,755 $550,903 $475,141 $387,463
Funded Funded Funded
Funded FTE’s: 2025-26 2026-27 2027-28
Zone 1 0.1370 0.1370 0.1370
Zone 2 0.5385 0.5385 0.5385
Zone 3 0.4820 0.4820 0.4820
Zone 4 0.0250 0.0250 0.0250
Total Funded FTE’s 1.1825 1.1825 1.1825
BUDGET STUDY SESSION – MAY 13, 2026
9 Lone Tree Maintenance District – Zone 1 (251-4511)
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 18,644 29,779 3,500 21,000 15,000 -29% 10,000 -33% Assessment Fees 155,559 149,032 149,032 149,032 149,032 0% 149,032 0% Total Source of Funds 174,203 178,811 152,532 170,032 164,032 -4% 159,032 -3%
Use of Funds:
Personnel 16,877 24,049 26,152 25,830 25,937 0% 26,568 2% Services & Supplies 83,424 80,322 145,473 146,060 147,725 1% 147,788 0% Transfers Out Park Admin 21,254 29,755 33,397 32,779 29,237 -11% 29,325 0% Internal Services 13,484 18,233 24,386 24,386 14,939 -39%1 14,939 0% Total Use of Funds 135,039 152,359 229,408 229,055 217,838 -5% 218,620 0%
Funded FTE'S 0.1370 0.1370 0.1370 0.1370 0.1370 0.1370 1VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
Lone Tree Maintenance District – Zone 2 (251-4512)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 207,233 198,537 198,537 198,537 198,537 0% 198,537 0% Transfer in – General Fund 251,000 229,000 200,000 200,000 125,000 -38%1 125,000 0% Total Source of Funds 458,233 427,537 398,537 398,537 323,537 -19% 323,537 0%
Use of Funds:
Personnel 57,790 65,191 78,109 77,169 76,524 0% 78,425 2% Services & Supplies 208,537 147,640 332,194 332,180 116,043 -65%1 116,127 0% Transfers Out Park Admin 83,539 116,954 131,266 128,841 114,920 -11% 115,265 0% Internal Services 26,479 35,373 48,912 48,912 30,315 -38%2 30,315 0% Total Use of Funds 376,345 365,158 590,481 587,102 337,802 -42% 340,132 1%
Funded FTE'S 0.5385 0.5385 0.5385 0.5385 0.5385 0.5385 1VARIANCE: Additional landscape enhancements in FY26.
2VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
10 Lone Tree Maintenance District – Zone 3 (251-4513)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 226,686 217,173 217,173 217,173 217,173 0% 217,173 0% Transfer In – General Fund 190,000 151,000 170,000 100,000 100,000 0% 100,000 0% Total Source of Funds 416,686 368,173 387,173 317,173 317,173 0% 317,173 0%
Use of Funds:
Personnel 49,260 60,189 70,614 70,033 69,695 0% 71,750 3% Services & Supplies 171,385 173,709 166,947 166,933 142,354 -15% 143,508 1% Transfers Out GF/Park Admin 74,774 104,683 117,493 115,323 102,862 -11% 103,171 0% Internal Services 20,307 27,231 37,398 37,398 28,407 -24% 1 28,407 0% Total Use of Funds 315,726 365,812 392,452 389,687 343,318 -12% 346,836 1%
Funded FTE'S 0.4820 0.4820 0.4820 0.4820 0.4820 0.4820 1VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
Lone Tree Maintenance District – Zone 4 (251-4514)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 80,013 91,987 91,987 91,987 91,987 0% 91,987 0% Total Source of Funds 80,013 91,987 91,987 91,987 91,987 0% 91,987 0%
Use of Funds:
Personnel 5,095 5,626 6,243 6,213 6,168 -1% 6,250 1%
Services & Supplies 43,680 37,961 46,000 46,992 34,690 -26% 34,879 1% Transfers Out GF/Park Admin 24,970 26,522 27,187 27,074 26,428 -2% 26,443 0% Internal Services 5,946 8,100 10,631 10,631 6,247 -41% 1 6,247 0% Total Use of Funds 79,691 78,209 90,061 90,910 73,533 -19% 73,819 0%
Funded FTE'S 0.025 0.025 0.025 0.025 0.025 0.025
1VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
11 DOWNTOWN MAINTENANCE DISTRICT (FUND 252)
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 $196,693 $269,723 $251,792 $251,792 $43,751 $25,900
Revenue Source:
Investment Income 2,644 7,564 2,500 3,500 1,000 -71% 500 -50% Other 0 0 0 0 0 0% 0 0%
Transfers In – General Fund 235,458 185,458 175,000 175,000 185,000 6% 185,000 0% Total Revenue 238,102 193,022 177,500 178,500 186,000 4% 185,500 0%
Expenditures:
Personnel 76,796 97,570 114,206 116,907 115,491 -1% 116,927 1% Services & Supplies 43,685 55,904 155,529 184,171 57,992 -69%1 58,063 0% Transfers Out Park Admin 3,102 4,343 4,874 4,785 4,268 -11% 4,281 0% Internal Services 41,489 53,136 80,678 80,678 26,100 -68%2 26,100 0% Total Expenditures 165,072 210,953 355,287 386,541 203,851 -47% 205,371 1%
Ending Balance, June 30 $269,723 $251,792 $74,005 $43,751 $25,900 $6,029
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s: 0.686 0.686 0.686
1VARIANCE: Additional landscape enhancements in FY26.
2VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
12 ALMONDRIDGE MAINTENANCE DISTRICT (FUND 253)
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 $70,258 $79,050 $90,540 $90,540 $75,696 $67,165
Revenue Source:
Investment Income 3,287 3,819 2,500 2,700 2,500 -7% 2,000 -20% Assessment Fees 107,126 109,682 109,682 109,682 109,682 0% 109,682 0% Total Revenue 110,413 113,501 112,182 112,382 112,182 0% 111,682 0%
Expenditures:
Personnel 5,095 5,626 6,360 6,175 6,168 0% 6,250 1%
Services & Supplies 33,040 29,664 50,062 51,825 48,558 -6% 48,620 0% Transfer Out Gen Fd/Park Admin 58,878 60,430 61,095 60,982 60,335 -1% 60,351 0% Internal Services 4,608 6,291 8,244 8,244 5,652 -31% 1 5,652 0% Total Expenditures 101,621 102,011 125,761 127,226 120,713 -5% 120,873 0%
Ending Balance, June 30 $79,050 $90,540 $76,961 $75,696 $67,165 $57,974
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s: 0.025 0.025 0.025
1VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
13 HILLCREST MAINTENANCE DISTRICT (FUND 254)
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 $963,839 $1,050,641 $628,361 $628,361 $226,166 $132,793
Revenue Source:
Investment Income 36,501 25,518 15,000 15,000 8,000 -47% 2,500 -69% Assessment Fees 866,205 829,887 829,887 829,868 829,868 0% 829,868 0% Transfer In from General Fund 274,000 599,000 400,000 400,000 315,000 -21% 320,000 2% Total Revenue 1,176,706 1,454,405 1,244,887 1,244,868 1,152,868 -7% 1,152,368 0%
Use of Funds:
Personnel 175,179 238,379 232,488 231,510 231,582 0% 242,666 5% Services & Supplies 560,540 1,147,294 828,502 838,741 589,028 -30% 591,649 0% Transfers Out Gen Fd/SLLMD Admin 239,678 335,547 376,612 369,653 329,712 -11% 330,702 0% Internal Services 114,507 155,465 207,159 207,159 95,919 -54% 95,919 0% Total Use of Funds 1,089,904 1,876,685 1,644,761 1,647,063 1,246,241 -24% 1,260,936 1%
Ending Balance, June 30 $1,050,641 $628,361 $228,487 $226,166 $132,793 $24,225
Funded Funded Funded
Funded FTE'S: 2025-26 2026-27 2027-28
Zone 1 0.6225 0.6225 0.6225
Zone 2 0.4225 0.4225 0.4225
Zone 4 0.5000 0.5000 0.5000
Total Funded FTE’s: 1.5450 1.5450 1.5450
BUDGET STUDY SESSION – MAY 13, 2026
14 Hillcrest Maintenance District, Zone 1 (254-4541)
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 36,501 25,518 15,000 15,000 8,000 -47% 2,500 -69% Assessment Fees 289,113 276,981 276,981 276,985 276,985 0% 276,985 0% Transfer in – General Fund 117,000 202,000 140,000 140,000 165,000 18% 165,000 0% Total Source of Funds 442,614 504,499 431,981 431,985 449,985 4% 444,485 -1%
Use of Funds:
Personnel 71,322 82,712 94,866 94,351 94,353 0% 99,069 5% Services & Supplies 170,353 156,281 370,832 377,806 230,733 -39%1 231,547 0% Transfers Out SLLMD Admin 96,569 135,196 151,741 148,938 132,845 -11% 133,244 0% Internal Services 31,769 42,481 58,559 58,559 34,540 -41% 2 34,540 0% Total Use of Funds 370,013 416,670 675,998 679,654 492,471 -28% 498,400 1% Funded FTE’s 0.6225 0.6225 0.6225 0.6225 0.6225 0.6225 1VARIANCE: FY26 includes additional landscape enhancements. 2VARIANCE: Reduced amount per 2026 Cost Allocation Plan update. .
Hillcrest Maintenance District, Zone 2 (254-4542)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 381,779 365,759 365,759 365,764 365,764 0% 365,764 0% Transfer In – General Fund 22,000 127,000 85,000 85,000 0 -100% 1 0 0% Total Source of Funds 403,779 492,759 450,759 450,764 365,764 -19% 365,764 0%
Use of Funds:
Personnel 53,264 90,494 63,043 62,734 62,828 0% 65,836 5% Services & Supplies 205,375 848,803 186,955 188,430 188,325 0% 189,734 1% Transfers Out Gen Fd/SLLMD 65,543 91,759 102,989 101,086 90,163 -11% 90,434 0% Internal Services 61,414 84,433 109,419 109,419 31,942 -71% 2 31,942 0% Total Use of Funds 385,596 1,115,489 462,406 461,669 373,258 -19% 377,946 1% Funded FTE’s 0.4225 0.4225 0.4225 0.4225 0.4225 0.4225 1VARIANCE: Sufficient assessment and balance in zone to eliminate General Fund contribution. 2VARIANCE: Reduced amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
15 Hillcrest Maintenance District, Zone 4 (254-4544)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change
Revenue Source:
Assessment Fees 195,313 187,147 187,147 187,119 187,119 0% 187,119 0% Transfer In - General Fund 135,000 270,000 175,000 175,000 150,000 -14% 155,000 3% Total Revenue 330,313 457,147 362,147 362,119 337,119 -7% 342,119 1%
Use of Funds:
Personnel 50,593 65,173 74,579 74,425 74,401 0% 77,761 5% Services & Supplies 184,812 142,210 270,715 272,505 169,970 -38%1 170,368 0% Transfers Out SLLMD Admin 77,566 108,592 121,882 119,629 106,704 -11% 107,024 0% Internal Services 21,324 28,551 39,181 39,181 29,437 -25%2 29,437 0% Total Use of Funds 334,295 344,526 506,357 505,740 380,512 -25% 384,590 1%
Funded FTE'S 0.50 0.50 0.50 0.50 0.50 0.50
1VARIANCE: FY26 includes additional landscape enhancements. 2VARIANCE: Reduced amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
16 PARK 1A MAINTENANCE DISTRICT (FUND 255)
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 $234,751 $288,914 $332,835 $332,835 $277,645 $297,542
Revenue Sources:
Taxes 57,682 59,613 61,176 62,467 62,879 1% 62,879 0%
Investment Income & Rentals 50,096 51,633 72,490 51,400 72,490 41%1 72,490 0% Revenue from Other Agencies 253 250 260 260 260 0% 260 0% Other 14 0 0 0 0 0% 0 0%
Total Revenues 108,045 111,496 133,926 114,127 135,629 19% 135,629 0%
Expenditures:
Personnel 4,076 4,499 5,086 5,045 4,937 -2% 5,003 1%
Services & Supplies 38,215 47,263 127,149 144,196 61,424 -57%2 61,755 1% Transfer Out to SLLMD Admin 3,102 4,343 4,874 4,785 4,268 -11% 4,281 0% Internal Services 8,489 11,470 15,291 15,291 45,103 195%3 45,103 0% Total Expenditures 53,882 67,575 152,400 169,317 115,732 -32% 116,142 0%
Ending Balance, June 30 $288,914 $332,835 $314,361 $277,645 $297,542 $317,029
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE'S: 0.02 0.02 0.02
1VARIANCE: Projecting increased RV space monthly rentals. 2VARIANCE: FY26 includes additional landscape enhancements. 3VARIANCE: Increased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
17 CITYWIDE 2A MAINTENANCE DISTRICT (FUND 256)
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 $578,508 $725,012 $981,143 $981,143 $396,151 $442,885
Revenue Source:
Investment Income 17,163 25,089 15,000 22,000 25,000 14% 30,000 20% Assessment Fees 430,842 406,209 406,209 406,211 406,211 0% 406,211 0% Transfers In – General Fund 381,000 611,000 358,000 358,000 290,000 -19% 290,000 0% Total Revenue 829,005 1,042,298 779,209 786,211 721,211 -8% 726,211 1%
Expenditures:
Personnel 78,551 94,283 109,928 109,175 108,432 -1% 111,456 3% Services & Supplies 400,400 425,974 934,937 951,794 330,226 -65% 331,519 0% Transfers Out 136,569 175,198 191,743 188,940 172,847 -9% 173,245 0% Internal Services 66,981 90,712 121,294 121,294 62,972 -48% 62,972 0% Total Expenditures 682,501 786,167 1,357,902 1,371,203 674,477 -51% 679,192 1%
Ending Balance, June 30 $725,012 $981,143 $402,450 $396,151 $442,885 $489,904
Funded Funded Funded
Funded FTE’s: 2025-26 2026-27 2027-28
Zone 3 0.0800 0.0800 0.0800
Zone 4 0.0250 0.0250 0.0250
Zone 5 0.1175 0.1175 0.1175
Zone 6 0.0375 0.0375 0.0375
Zone 8 0.1875 0.1875 0.1875
Zone 9 0.1750 0.1750 0.1750
Zone 10 0.0900 0.0900 0.0900
Total Funded FTE’s: 0.7125 0.7125 0.7125
BUDGET STUDY SESSION – MAY 13, 2026
18 Citywide Maintenance, Zone 3 (256-4563)
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 17,163 25,089 15,000 22,000 25,000 14% 30,000 20% Assessment Fees 15,236 74,585 74,585 74,585 74,585 0% 74,585 0% Transfer In - General Fund 50,000 0 0 0 0 0% 0 0%
Total Source of Funds 82,399 99,674 89,585 96,585 99,585 3% 104,585 5%
Use of Funds:
Personnel 7,974 9,698 11,385 11,325 11,199 -1% 11,527 3% Services & Supplies 19,548 25,943 40,204 40,899 17,975 -56% 1 18,106 1% Transfers Out SLLMD Admin 12,410 17,375 19,501 19,141 17,073 -11% 17,124 0% Internal Services 5,222 6,946 9,683 9,683 5,840 -40% 2 5,840 0% Total Use of Funds 45,154 59,962 80,773 81,048 52,087 -36% 52,597 1%
Funded FTE's 0.0800 0.0800 0.0800 0.0800 0.0800 0.0800
1VARIANCE: FY26 includes additional landscape enhancements. 2VARIANCE: Reduced amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
19 Citywide Maintenance, Zone 4 (256-4564)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 13,576 13,006 13,006 13,006 13,006 0% 13,006 0% Transfer In - General Fund 90,000 261,000 90,000 90,000 60,000 -33%1 60,000 0% Total Source of Funds 103,576 274,006 103,006 103,006 73,006 -29% 73,006 0% Use of Funds:
Personnel 1,048 2,192 2,899 2,934 2,966 1% 3,173 7%
Services & Supplies 88,621 62,449 266,899 268,247 50,010 -81%2 50,015 0% Transfers Out SLLMD Admin 3,878 5,430 6,095 5,982 5,335 -11% 5,351 0% Internal Services 10,490 14,463 18,589 18,589 9,752 -48%3 9,752 0% Total Use of Funds 104,037 84,534 294,482 295,752 68,063 -77% 68,291 0% Funded FTE's 0.0250 0.0250
0.0250 0.0250
0.0250 0.0250
Citywide Maintenance, Zone 5 (256-4565)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 1,569 1,502 1,502 1,502 1,502 0% 1,502 0% Transfer In – General Fund 82,000 207,000 100,000 100,000 90,000 -10% 1 90,000 0% Total Source of Funds 83,569 208,502 101,502 101,502 91,502 -10% 91,502 0% Use of Funds:
Personnel 13,648 14,984 17,315 17,124 16,911 -1% 17,304 2% Services & Supplies 36,832 70,906 143,123 150,912 37,399 -75% 2 37,549 0% Transfers Out 18,228 25,519 28,642 28,113 25,076 -11% 25,151 0% Internal Services 6,452 8,603 11,926 11,926 7,747 -35% 3 7,747 0% Total Use of Funds 75,160 120,012 201,006 208,075 87,133 -58% 87,751 1% Funded FTE's
0.1175 0.1175 0.1175 0.1175 0.1175 0.1175
1VARIANCE: Reduced General Fund contribution due to completion of additional landscape enhancements in FY26. 2VARIANCE: FY26 includes additional landscape enhancements. 3VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
20 Citywide Maintenance, Zone 6 (256-4566)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 30,042 28,781 28,781 28,781 28,781 0% 28,781 0% Transfer In - General Fund 48,000 35,000 48,000 48,000 20,000 -58%1 20,000 0% Total Source of Funds 78,042 63,781 76,781 76,781 48,781 -36% 48,781 0%
Use of Funds:
Personnel 5,058 5,325 5,932 5,846 5,756 -2% 5,816 1%
Services & Supplies 42,254 58,953 51,696 56,073 32,150 -43%2 32,451 1% Transfers Out SLLMD Admin 5,818 8,145 9,142 8,973 8,003 -11% 8,027 0% Internal Services 8,457 11,491 15,217 15,217 6,524 -57%3 6,524 0% Total Use of Funds 61,587 83,914 81,987 86,109 52,433 -39% 52,818 1% Funded FTE's 0.0375 0.0375 0.0375 0.0375 0.0375 0.0375
1VARIANCE: Reduced General Fund contribution due to completion of additional landscape enhancements in FY26. 2VARIANCE: FY26 includes additional landscape enhancements. 3VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
21 Citywide Maintenance, Zone 8 (256-4568)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 78,585 75,287 75,287 75,288 75,288 0% 75,288 0% Transfer In – General Fund 58,000 30,000 65,000 65,000 65,000 0% 65,000 0% Total Source of Funds 136,585 105,287 140,287 140,288 140,288 0% 140,288 0%
Use of Funds:
Personnel 15,915 21,120 25,424 25,300 25,221 0% 26,179 4% Services & Supplies 67,813 51,342 68,412 70,107 69,185 -1% 69,402 0% Transfers Out SLLMD Admin 29,087 40,722 45,705 44,861 40,014 -11% 40,134 0% Internal Services 12,437 16,801 22,604 22,604 10,622 -53%1 10,622 0% Total Use of Funds 125,252 129,985 162,145 162,872 145,042 -11% 146,337 1% Funded FTE's
0.1875
0.1875
0.1875
0.1875
0.1875
0.1875
1VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
Citywide Maintenance, Zone 9 (256-4569)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 121,917 116,801 116,801 116,802 116,802 0% 116,802 0% Transfer In – General Fund 53,000 78,000 55,000 55,000 55,000 0% 55,000 0% Total Source of Funds 174,917 194,801 171,801 171,802 171,802 0% 171,802 0%
Use of Funds:
Personnel 16,569 20,716 24,502 24,366 24,175 -1% 24,958 3% Services & Supplies 76,306 124,908 141,080 142,042 96,127 -32%1 96,487 0% Transfers Out SLLMD Admin 27,148 38,007 42,658 41,870 37,346 -11% 37,458 0% Internal Services 12,645 16,972 23,071 23,071 13,865 -40%2 13,865 0% Total Use of Funds 132,668 200,603 231,311 231,349 171,513 -26% 172,768 1% Funded FTE's
0.1750
0.1750
0.1750
0.1750
0.1750
0.1750
1VARIANCE: FY26 includes additional landscape enhancements. 2VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
22 Citywide Maintenance, Zone 10 (256-4572)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Assessment Fees 169,917 96,247 96,247 96,247 96,247 0% 96,247 0% Total Source of Funds 169,917 96,247 96,247 96,247 96,247 0% 96,247 0%
Use of Funds:
Personnel 18,339 20,248 22,471 22,280 22,204 0% 22,499 1% Services & Supplies 69,026 31,473 223,523 223,514 27,380 -88%1 27,509 0% Transfers Out 40,000 40,000 40,000 40,000 40,000 0% 40,000 0% Internal Services 11,278 15,436 20,204 20,204 8,622 -57%2 8,622 0% Total Use of Funds 138,643 107,157 306,198 305,998 98,206 -68% 98,630 0%
Funded FTE's 0.09 0.09 0.09 0.09 0.09 0.09
1VARIANCE: FY26 includes additional landscape enhancements. 2VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
23 STREET LIGHT AND LANDSCAPE MAINTENANCE DISTRICT ADMINISTRATION (FUND 257) 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 $9,630 $9,630 $0 $0
Revenue Source:
Investment Income 0 260 0 0 0 0% 0 0%
Transfers In 529,777 741,684 832,449 817,070 728,785 -11% 730,972 0% Total Revenue 529,777 741,944 832,449 817,070 728,785 -11% 730,972 0%
Expenditures:
Personnel 109,178 100,360 146,419 139,219 145,949 5% 139,250 -5% Services & Supplies 347,571 540,195 564,060 564,511 512,789 -9% 521,398 2% Transfers Out 22,358 25,106 27,252 27,622 27,411 -1% 27,688 1% Internal Services 50,670 66,653 95,348 95,348 42,636 -55% 1 42,636 0% Total Expenditures 529,777 732,314 833,079 826,700 728,785 -12% 730,972 0%
Ending Balance, June 30 $0 $9,630 $9,000 $0 $0 $0
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s: 0.13 0.13 0.13
1VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
24 EAST LONE TREE STREET LIGHT AND LANDSCAPE MAINTENANCE DISTRICT (FUND 259) 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 $168,369 $174,717 $339,820 $339,820 $207,554 $262,580
Revenue Source:
Investment Income 6,287 9,813 3,000 9,800 11,000 12% 13,000 0% Assessment Fees 234,167 332,397 234,167 332,400 332,400 0% 332,400 0% Total Revenue 240,454 342,210 237,167 342,200 343,400 0% 345,400 1%
Expenditures:
Personnel 27,510 30,373 33,638 33,389 33,252 0% 33,697 1% Services & Supplies 131,724 66,378 243,422 354,498 180,671 -49%1 190,150 5% Transfers Out Gen Fd, NPDES, Admin 60,000 60,000 60,000 60,000 60,000 0% 60,000 0% Internal Services 14,872 20,356 26,579 26,579 14,451 -46%2 14,451 0% Total Expenditures 234,106 177,107 363,639 474,466 288,374 -39% 298,298 3%
Ending Balance, June 30 $174,717 $339,820 $213,348 $207,554 $262,580 $309,682
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s: 0.135 0.135 0.135
1VARIANCE: FY26 includes additional landscape enhancements. 2VARIANCE: Decreased amount per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
25 ENTERPRISE FUNDS
BUDGET STUDY SESSION – MAY 13, 2026
26 WATER FUND 611 – The Water Fund is a Public Works Enterprise Fund that accounts for the revenues and expenditures related to providing water service through more than 31,000 service connections throughout Antioch to more than 100,000 consumers. The cost of treating the water, transporting it and maintaining the distribution infrastructure, including 326 miles of mainlines is also accounted for in this fund.
WATER FUND (FUND 611)
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 $57,754,100 $59,089,645 $58,259,056 $58,259,056 $46,137,311 $44,198,065
Revenue Source:
Investment Income 2,684,553 2,835,622 2,600,000 2,200,000 1,900,000 -14% 1,000,000 -47% Charges for Services 42,995,081 44,861,354 47,193,260 47,358,260 54,132,791 14% 54,132,791 0% Revenue from Other Agencies 22,255 0 1,000,000 1,000,000 0 -100% 0 0% Other 109,049 123,034 116,000 116,000 116,000 0% 116,000 0% Other Finance Source – SWRCB Loan 16,865,359 0 0 0 0 0% 0 0% Total Revenues: 62,676,297 47,820,010 50,909,260 50,674,260 56,148,791 11% 55,248,791 -2%
Expenditures:
Personnel 8,884,921 10,521,525 12,103,960 10,940,103 12,558,003 15% 13,080,415 4% Services & Supplies 29,967,985 29,482,062 29,458,266 32,713,171 31,818,567 -3% 31,938,425 0% Capital Projects 19,800,937 4,788,099 16,307,333 12,829,315 5,675,000 -56% 7,875,000 39% Debt Service 672,169 829,280 2,463,079 2,463,079 2,463,079 0% 2,463,080 0% Transfers Out 210,842 664,420 543,292 543,292 150,000 -72% 150,000 0% Internal Services 1,753,898 2,365,213 3,307,045 3,307,045 5,423,388 64% 5,423,388 0% Total Expenditures 61,340,752 48,650,599 64,182,975 62,796,005 58,088,037 -7% 60,930,308 5%
Ending Balance $59,089,645 $58,259,056 $44,985,341 $46,137,311 $44,198,065 $38,516,548 ADD BACK:
Pension/OPEB Liability
$16,204,996
$16,204,996
$16,204,996
$16,204,996
Available Ending Balance $61,190,337 $62,342,307 $60,403,061 $54,721,544
BUDGET STUDY SESSION – MAY 13, 2026
27 WATER FUND 611 (Continued) -
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s:
Water Supervision 6.69 7.141 7.14
Water Production 22.00 22.00 22.00
Water Distribution 33.117 33.117 33.117
Water Public Buildings & Facilities 1.25 1.25 1.375 Total Funded FTE’s 63.057 63.507 63.632
1NOTE: Council authorized unfreezing Administrative Analyst position in FY27, allocated .45 to Water.
BUDGET STUDY SESSION – MAY 13, 2026
28 WATER FUND 611 (Continued) -
Water Supervision (611-2310)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Sources of Funds:
Charges for Services 42,396,424 44,255,583 46,574,260 46,739,260 53,513,791 14% 53,513,791 0% Investment Income 2,684,553 2,835,622 2,600,000 2,200,000 1,900,000 -14% 1,000,000 -47% Other 109,049 121,753 116,000 116,000 116,000 0% 116,000 0% Total Source of Funds 45,190,026 47,212,958 49,290,260 49,055,260 55,529,791 13% 54,629,791 -2%
Use of Funds:
Personnel 1,081,281 1,278,729 1,855,484 1,730,174 1,875,323 8%1 2,034,364 8% Services & Supplies 1,437,541 2,660,374 2,463,281 2,755,977 3,042,149 10%2 3,160,472 4% Debt Service 672,169 829,280 2,463,079 2,463,079 2,463,079 0% 2,463,080 0% Transfers Out 210,842 664,420 543,292 543,292 150,000 -72%2 150,000 0% Internal Services 257,736 348,390 485,419 485,419 5,423,388 1017%3 5,423,388 0% Total Use of Funds 3,659,569 5,781,193 7,810,555 7,977,941 12,953,939 62% 13,231,304 2%
Funded FTE’s 7.14 7.14 6.69 6.69 7.14 7.14
1VARIANCE: Vacancy savings in FY26 and .45 of Administrative Analyst position unfrozen in FY27. 2VARIANCE: GIS division salaries previously funded with Water & Sewer via a transfer in/out. GIS allocation has been updated in 2026 Cost Allocation Plan as a direct expense allocation and now included in “Services & Supplies”. 3VARIANCE: Overall increase in Internal Services is 64% (refer to page 27) per 2026 Cost Allocation Plan update. Internal Services allocated entirely to one division verses split amongst each division as in prior Plan.
BUDGET STUDY SESSION – MAY 13, 2026
29 WATER FUND 611 (Continued) -
Water Production (611-2320)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Use of Funds:
Personnel 2,883,384 3,524,723 4,121,863 3,528,877 4,571,155 30%1 4,663,363 2% Services & Supplies 21,592,066 18,805,752 19,602,647 22,285,656 21,083,083 -5% 21,085,660 0% Internal Services 561,812 763,076 1,048,149 1,048,149 0 -100%2 0 0% Total Use of Funds 25,037,262 23,093,551 24,772,659 26,862,682 25,654,238 -4% 25,749,023 0%
Funded FTE’s 18.00 22.00 22.00 22.00 22.00 22.00
1VARIANCE: Vacancy savings in FY26.
2VARIANCE: Internal Services amount account for in Supervision division starting in FY27 per 2026 Cost Allocation Plan update.
Water Distribution (611-2330)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Source of Funds:
Charges for Services 598,657 605,771 619,000 619,000 619,000 0% 619,000 0% Other 0 1,281 0 0 0 0% 0 0%
Total Source of Funds 598,657 607,052 619,000 619,000 619,000 0% 619,000 0%
Use of Funds:
Personnel 4,638,689 5,569,508 5,839,525 5,469,441 5,831,165 7% 6,063,382 4% Services & Supplies 6,938,378 8,015,936 7,392,338 7,671,538 7,693,335 0% 7,692,293 0% Internal Services 892,300 1,196,103 1,695,503 1,695,503 0 -100% 1 0 0% Total Use of Funds 12,469,367 14,781,547 14,927,366 14,836,482 13,524,500 -9% 13,755,675 2%
Funded FTE’s 31.067 33.117 33.117 33.117 33.117 33.117 1VARIANCE: Internal Services amount account for in Supervision division starting in FY27 per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
30 WATER FUND 611 (Continued) –
Water Public Buildings and Facilities – CIP (611-2550)
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 22,255 0 1,000,000 1,000,000 0 -100%1 0 0% Other Financing Source – SWRCB Loan 16,865,359 0 0 0 0 0% 0 0% Total Source of Funds 16,887,614 0 1,000,000 1,000,000 0 -100% 0 0%
Use of Funds:
Personnel 168,880 148,565 287,088 211,611 280,360 32% 319,306 14% WTP Renovation 96 0 500,000 500,000 0 -100% 500,000 100% Water Studies & Planning 23,912 173,054 728,034 828,034 500,000 -40% 425,000 -15% Water Main Replacement 838,839 28,982 2,265,018 0 0 0% 0 0% Storage Reservoir Rehabilitation 0 0 0 0 1,600,000 100% 1,500,000 -6% WTP Solids Handling Improvements 0 11,004 1,188,996 1,188,996 0 -100% 250,000 100% WTP Drainage Capture 0 0 0 0 0 0% 200,000 100%
Re-coat Surface of Clearwalls 0 0 0 0 0 0% 300,000 100% Pittsburg/Antioch Intertie 0 0 775,000 0 775,000 100% 0 -100% WTP Improvements 146,062 346,908 787,341 787,341 500,000 -36% 450,000 -10% James Donlon Pump Station Upgrades 866 24,155 0 0 0 0% 0 0% Hillcrest Pump Station Rehab -37,798 0 0 0 0 0% 0 0%
WTP Electrical Upgrade 0 0 1,350,000 1,350,000 0 -100% 1,000,000 100% Desalination Plant-High Purification 17,425,073 2,683,458 4,537,070 4,537,070 0 -100% 0 0% Facility Maintenance & Repairs 0 0 150,000 0 0 0% 150,000 100% Water Treatment Plant HVAC Systems 0 0 0 0 0 0% 1,500,000 100% Water Treatment Plant B Flash Mixers 0 0 0 0 0 0% 0 0% WTP B Solar Covers 0 0 500,000 0 0 0% 0 0%
WTP B Improvements 0 0 0 0 500,000 100% 0 -100%
AMI Meter Reading Upgrade 1,403,887 1,489,765 1,875,874 1,875,874 1,500,000 -20% 0 -100% Sodium Hypochlorite Injection Distrib. Syst. Improve. 0 0 0 0 0 0% 0 0% Chemical Injection Modifications 0 30,773 0 0 0 0% 0 0% WTP Generator Replacement 0 0 0 0 0 0% 900,000 100%
Canal Pump Variable Frequency Drives 0 0 0 0 300,000 100% 0 -100% Lone Tree Booster Pump Improvements 0 0 1,100,000 1,100,000 0 -100% 0 0% 1VARIANCE: $1M Desal Plant Grant retention expected to be released in FY26 with project completion.
BUDGET STUDY SESSION – MAY 13, 2026
31 WATER FUND 611 (Continued) –
Water Public Buildings and Facilities – CIP (611-2550)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change Use of Funds (Continued):
Security Fencing 0 0 0 112,000 0 -100% 0 0%
Reservoir Road Rehab 0 0 550,000 550,000 0 -100% 700,000 100% Internal Services 42,050 57,644 77,974 77,974 0 -100% 0 0% Total Use of Funds 20,011,867 4,994,308 16,672,395 13,118,900 5,955,360 -55% 8,194,306 38% Funded FTE’s 0.625 0.625 1.250 1.250 1.250 1.375
BUDGET STUDY SESSION – MAY 13, 2026
32 WATER SYSTEM IMPROVEMENT FUND 612 – This fund accounts for the fees collected from developers to fund offsite or oversize facilities in three areas: water storage, plant expansion and other facilities including oversized mains.
WATER SYSTEM IMPROVEMENT FUND (Fund 612)
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 $9,147,917 $12,112,156 $14,962,415 $14,962,415 $15,246,443 $18,111,584
Revenue Source:
Current Service Charges 2,523,203 2,361,868 2,347,000 2,347,000 2,347,000 0% 2,347,000 0% Investment Income 454,741 509,495 500,000 465,000 550,000 18% 600,000 9% Other 0 450 0 0 0 0% 0 0%
Total Revenues 2,977,944 2,871,813 2,847,000 2,812,000 2,897,000 3% 2,947,000 2%
Expenditures:
Services & Supplies 13,189 20,812 22,000 27,000 30,000 11% 35,000 17% Water Main Replacement 0 0 0 2,500,000 0 -100% 2,000,000 100% Internal Services 516 742 972 972 1,859 91% 1,859 0%
Total Expenditures 13,705 21,554 22,972 2,527,972 31,859 -99% 2,036,859 6293%
Ending Balance, June 30 $12,112,156 $14,962,415 $17,786,443 $15,246,443 $18,111,584 $19,021,725
BUDGET STUDY SESSION – MAY 13, 2026
33 SEWER FUND 621 – The Sewer Fund is a Public Works Enterprise Fund that accounts for the revenues and expenditures related to providing wastewater collection, storm drain and channel maintenance services for the City.
SEWER FUND (FUND 621)
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 $8,865,378 $8,076,900 $6,619,268 $6,619,268 $3,219,521 $1,640,524
Revenue Source:
Investment Income 486,934 460,585 100,000 300,000 150,000 -50% 100,000 -33% Charges for Services 7,287,232 8,240,668 8,159,000 9,723,526 10,394,000 7%1 11,034,000 6% Other 18,940 46,635 0 0 0 0% 0 0%
Total Revenues: 7,793,106 8,747,888 8,259,000 10,023,526 10,544,000 5% 11,134,000 6%
Expenditures:
Personnel 4,067,443 4,399,866 5,017,952 5,004,436 4,907,208 -2% 5,149,806 5% Services & Supplies 3,562,409 4,430,356 5,728,965 6,081,996 5,557,235 -9% 5,697,597 3% Capital Projects 613 1,338 2,698,662 775,000 75,000 -90% 75,000 0% Transfers Out 210,842 385,435 720,722 720,722 150,000 -79%2 150,000 0% Internal Services 740,277 988,525 841,119 841,119 1,433,554 70%3 1,433,554 0% Total Expenditures 8,581,584 10,205,520 15,007,420 13,423,273 12,122,997 -10% 12,505,957 3%
Ending Balance $8,076,900 $6,619,268 ($129,152) $3,219,521 $1,640,524 $268,567 ADD BACK:
Pension/OPEB Liability
$6,699,522
$6,699,522
$6,699,522
$6,699,522
Available Ending Balance $6,570,370 $9,919,043 $8,340,045 $6,968,089 1 VARIANCE: Assumes rate increases approved.
2VARIANCE: GIS division salaries previously funded with Water & Sewer via a transfer in/out. GIS allocation has been updated in 2026 Cost Allocation Plan as a direct expense allocation and now included in “Services & Supplies”. 3VARIANCE: Increased amount per 2026 Cost Allocation Plan update.
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s:
Wastewater Supervision 26.057 26.507 26.507
Wastewater CIP 0.750 0.750 0.875
Total Funded FTE’s: 26.807 27.257 27.382
BUDGET STUDY SESSION – MAY 13, 2026
34 SEWER FUND 621 (Continued) -
Sewer-Wastewater Capital Projects (621-2570)
2023-24 2024-25 2025-26 2025-26 2026-27 % 2027-28 %
Actual Actual Budget Revised Proposed Change Projected Change
Use of Funds:
Personnel 145,241 121,111 192,375 189,869 168,313 -11% 211,401 26% Trenchless Rehabilitation 613 1,338 348,662 0 0 0% 0 0% E Antioch Creek Outfall 0 0 1,500,000 0 0 0% 0 0%
Corrosion Rehab 0 0 150,000 75,000 75,000 0% 75,000 0% Sewer Master Plan Update 0 0 700,000 700,000 0 -100% 0 0% Internal Services 16,934 22,826 19,159 19,159 0 -100%1 0 0% Total Use of Funds 162,788 145,275 2,910,196 984,028 243,313 -75% 286,401 18%
Funded FTE’s 0.625 0.625 0.750 0.750 0.750 0.875
1VARIANCE: Internal Services accounted entirely in Supervision division starting in FY27 per 2026 Cost Allocation Plan update.
BUDGET STUDY SESSION – MAY 13, 2026
35 SEWER SYSTEM IMPROVEMENT FUND 622 – This fund accounts for fees collected from developers to fund offsite or to oversize facilities and replace inadequate sewers.
SEWER SYSTEM IMPROVEMENT FUND (FUND 622)
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 $5,580,535 $6,517,548 $6,959,562 $6,959,562 $6,066,076 $6,785,415
Revenue Source:
Current Service Charges 730,462 195,467 735,000 75,000 669,100 792%1 685,700 2% Investment Income 214,292 257,284 250,000 195,000 215,000 10% 150,000 -30% Total Revenues 944,754 452,751 985,000 270,000 884,100 227% 835,700 -5%
Expenditures:
Services & Supplies 7,483 10,366 9,000 13,000 14,000 8% 15,000 7% E. Antioch Creek Outfall 0 0 1,000,000 1,000,000 0 -100% 0 0% Sewer Main Replacement 0 0 150,000 150,000 150,000 0% 2,000,000 1233% Internal Services 258 371 486 486 761 57% 761 0%
Total Expenditures 7,741 10,737 1,159,486 1,163,486 164,761 -86% 2,015,761 1123%
Ending Balance, June 30 $6,517,548 $6,959,562 $6,785,076 $6,066,076 $6,785,415 $5,605,354 1VARIANCE: Projecting increase in sewer connection fees.
BUDGET STUDY SESSION – MAY 13, 2026
36 MARINA FUND 631 - The Marina Fund accounts for the revenues and expenditures related to operating and maintaining a municipal Marina for the City of Antioch.
MARINA FUND SUMMARY (FUND 631)
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 $412 $252,173 ($83,734) ($83,734) ($415,742) ($411,726)
Revenue Source:
Investment Income 6,502 18,830 5,000 3,000 3,000 0% 3,000 0% Charges for Services 586,834 519,816 564,000 611,000 564,000 -8% 564,000 0% Other 21,016 6,830 1,000 6,000 1,000 -83% 1,000 0%
Transfer In – General Fund 621,000 222,410 700,000 700,000 700,000 0% 700,000 0% Total Revenues 1,235,352 767,886 1,270,000 1,320,000 1,268,000 -4% 1,268,000 0%
Expenses:
Personnel 218,962 359,183 357,903 362,268 368,529 2% 378,394 3% Services & Supplies 395,555 317,348 833,086 828,591 463,621 -44%1 467,267 1% Debt Service 177,484 177,309 181,389 181,389 181,390 0% 181,389 0% Internal Services 191,590 249,953 279,760 279,760 250,444 -10% 250,444 0% Total Expenses 983,591 1,103,793 1,652,138 1,652,008 1,263,984 -23% 1,277,494 1%
Ending Balance, June 30 $252,173 ($83,734) ($465,872) ($415,742) ($411,726) ($421,220) ADD BACK:
Pension Liability
$597,918
$597,918
$597,918
$597,918
Available Ending Balance $132,046 $182,176 $186,192 $176,698
Funded Funded Funded
2025-26 2026-27 2027-28
Funded FTE’s: 2.14 2.14 2.14
1VARIANCE:Decrease due to several projects in FY26: dock assessment, dredging survey, UST tank lining inspection, electrical repairs, tree service and parking lot landscape enhancements expected to be completed by 6/30/26.