Atherton City Council
April 1, 2026

AGENDA PACKET
Town of Atherton
City Council and Audit & Finance Committee
APRIL 01, 2026
SPECIAL MEETING – STUDY SESSION
3:00 PM
Council Chambers
80 Fair Oaks Lane
Atherton, CA 94027
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This Agenda may not reflect the actual order of items.  The order of items is subject to change based on Council action.

SPECIAL MEETING ­ STUDY SESSION
ROLL CALL – Lane, Widmer, Lewis, Vice Mayor DeGolia, Mayor Holland Finance Committee: Jain, Brickley, Sleeth, Scolnick, Hill PUBLIC COMMENT – PUBLIC COMMENT – Public Comments can be emailed directly to [email protected]
As a Special Meeting, this portion of the meeting is reserved for persons wishing to address the Council on any matter on the Agenda. Speakers’ time is limited to three minutes. Speakers may also speak when the item appears on the Agenda during the meeting. State law prohibits the Council from acting on items not listed on the Agenda except by special action of the City Council under specified circumstances. The Mayor may, at the Mayor’s discretion, restrict or grant additional speaker time based on such considerations as agenda length, number of speakers, complexity of the item, or looming threat of loss of quorum. Please refer to the footnote at the end of the posted agenda for additional notice regarding public comments.

ACTION ITEMS
STUDY SESSION

1. FISCAL YEAR 2026/27 GENERAL FUND/OPERATIONS BUDGET
Report: ROBERT BARRON III, ASSISTANT CITY/FINANCE DIRECTOR Recommendation: It is recommended that Council review and discuss the Operational Budget for Fiscal Year 2026/27.

Description: This is a routine item that is a part of the annual budget process. This is review of the General Fund Operations budget and financial outlook planning. This will appear on a future item for Council review and approval.

Meeting Agenda Packet – April 01, 2026

speakers, complexity of the item, or looming threat of loss of quorum. Please refer to the footnote at the end of the posted agenda for additional notice regarding public comments.

ACTION ITEMS
STUDY SESSION

1. FISCAL YEAR 2026/27 GENERAL FUND/OPERATIONS BUDGET
Report: ROBERT BARRON III, ASSISTANT CITY/FINANCE DIRECTOR Recommendation: It is recommended that Council review and discuss the Operational Budget for Fiscal Year 2026/27.

Description: This is a routine item that is a part of the annual budget process. This is review of the General Fund Operations budget and financial outlook planning. This will appear on a future item for Council review and approval.

2. REVIEW OF PROPOSED REQUEST FOR AN ADDITIONAL SCHOOL RESOURCE OFFICER AND SPECIALTY PAY FOR THE THERAPY CANINE HANDLER Report: STEVEN D. MCCULLEY, CHIEF OF POLICE
Recommendation: Staff recommends the Council approve the Police Department's request for an additional School Resource Officer (SRO) position.

Staff also recommend that the Council approve the Police Department's request to establish 2.5% specialty assignment pay for the current therapy canine handler (not to be retroactive).

Description: This item concerns a proposal by the Atherton Police Department for an additional School Resource Officer (SRO) position at Menlo Atherton High School and establish an additional pay increase associated with being the handler for the Department’s therapy dog.

3. UPDATE ON MENLO COLLEGE CAMPUS HOUSING DEVELOPMENT
Report: BRITTANY BENDIX, CONSULTING TOWN PLANNER
Recommendation: It is recommended that the Council review and discuss the update regarding on­campus housing development at Menlo College and provide direction to staff on next steps.

Description: This item concerns a report and update to Council on the status of housing development on the Menlo College campus.

COUNCIL REPORTS/COMMENTS

ADJOURN
PLEASE NOTE THE FOLLOWING INFORMATION:

If you challenge a Town zoning, planning, or any other decision in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this agenda, or in written correspondence delivered to the Town at, or prior to, the public hearing.  Judicial review of any Town administrative decision may be had only if a petition is filed with the court not later than the 90th day following the date upon which the decision becomes final.  Judicial review of environmental determinations may be subject to a shorter time period.

Copies of all staff reports and documents subject to disclosure that relate to each item of business referred to on the agenda are available for public inspection by 5:00 p.m. the Friday before each regularly scheduled City Council meeting.

Pursuant to the Americans with Disabilities Act, if you need special assistance in this meeting, please hCiClk’Offi(650)7520500Nifiif48hihiill
Meeting Agenda Packet – April 01, 2026

correspondence delivered to the Town at, or prior to, the public hearing.  Judicial review of any Town administrative decision may be had only if a petition is filed with the court not later than the 90th day following the date upon which the decision becomes final.  Judicial review of environmental determinations may be subject to a shorter time period.

Copies of all staff reports and documents subject to disclosure that relate to each item of business referred to on the agenda are available for public inspection by 5:00 p.m. the Friday before each regularly scheduled City Council meeting.

Pursuant to the Americans with Disabilities Act, if you need special assistance in this meeting, please contact the City Clerk’s Office at (650) 752­0500.  Notification of 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.  (29 CRF

35.104 ADA Title II)
PUBLIC COMMENTS:

The Town of Atherton Council and Committee or Commission meetings are a limited public forum, and all public comment must relate to something that is within the subject matter jurisdiction of the Council or Committees. If comments do not relate to the subject matter jurisdiction of the Council or Committee, we will stop the comment and a warning may be provided. If the comment continues to be outside of the subject matter jurisdiction the speaker will be stopped, and we will move on to the next speaker.

Speakers found in violation of this rule of procedure may be removed from the meeting.

RULES OF DECORUM:

No person participating in a public meeting shall engage in disorderly or boisterous conduct — including but not limited to applause, whistling, feet stamping, booing or making any loud, threatening, profane, abusive, personal, impertinent or slanderous uttering or comments. No person is allowed to disturb, disrupt, or otherwise impede the orderly conduct of the meeting. If any person continues to breach the Rules of Decorum in a manner that disturbs, disrupts or otherwise impedes the orderly conduct of the meeting following an order from the Mayor, or Presiding Officer, to cease the offending conduct, the Mayor, or Presiding Officer, may order that person to leave the meeting.

Meeting Agenda Packet – April 01, 2026

Item No. 1
Town of Atherton
CITY COUNCIL AND AUDIT & FINANCE COMMITTEE – STUDY

SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL

CHAIR AND AUDIT & FINANCE COMMITTEE

GEORGE RODERICKS, CITY MANAGER
FROM: ROBERT BARRON III, ASSISTANT CITY/FINANCE DIRECTOR DATE: APRIL 1, 2026
SUBJECT: FY 2026/27 GENERAL FUND/OPERATIONS BUDGET

RECOMMENDATION
Review and Discuss.

BACKGROUND
This is a review of the Town’s General Fund Operational Budget only. Expenditures include the Administration, Finance, Planning, Building, Inter-Departmental, Public Works, and Public Safety Departments. The Operations Budget focuses on the Town’s revenues and expenditures over time to the Town’s General Fund. The March 4 Study Session provided a high-level view of revenue and expenditure assumptions and a five-year forecast using those assumptions. Discussions involved the assumptions used for property tax projections and the ERAF revenue budget update.

Those assumptions are incorporated herein.

FY 2026/27 Total General Fund revenues are projected at $26,226,563 balanced against $23,364,831 in expenditures. Overall, the FY 2026/27 Budget is approximately $616K more than the FY 2025/26 adjusted Budget. The increase is spread across the various departmental budgets with the largest increase within the Building, Police, and Public Works Department budgets.

ANALYSIS

R E V E N U E S
FY 2026/27 Total General Fund revenues are projected at $26,226,563. Expenditures are projected at $23,351,631. This results in a single-year revenue surplus of $2.87 million; before the addition of one-time revenues or transfers in/out (such as ERAF or CIP). There is a projected year-end positive fund balance in the General Fund of $13.86 million.

FY 2026/27 General Fund Operations Budget
April 1, 2026

The Town’s ERAF revenue for FY 2025/26 was $3,058,034. This is an increase of $558,034 over the budget of $2,500,000. ERAF funding continues to be budgeted below the line for one time use.

The Town uses ERAF revenue to help reduce long-term liabilities and fund one-time capital project needs (Town Center) and recently as an allocation to the Town’s Capital Improvement programs. It is not included as operational revenue. The use of ERAF revenue is a year-to-year decision by the City Council as part of the budget process. For the last couple of years, ERAF has trended higher. Staff recommends that the ERAF revenue projection remain at $2.750m in the FY2026/27 budget.

For FY 2026/27, Property Taxes still represent 70% of the Town General Fund Revenues. The total projected revenue from property taxes is $17,826,500, approximately 5.1% or $866,500 over the FY 2025/26 adjusted budget. Changes in property values are based mainly on a combination of the projected CPI growth plus a review of sales, and construction activity that will come online in the next assessment period. The Town’s Property Tax Consultant HdL Companies suggests that the Town use a projected increase of 4% to 5.5% in Property Tax revenues. Since FY 2011/12, the Town has seen an Assessed Property Value growth of about 173%. The current assessed value is $17.48b. During our first budget study session, discussion included the projected increase percentage to use for budgeting purposes. Staff updated the projection from 4% to 5.5% for FY 2026/27 property taxes. The total net increase is approximately 5.1% and this is due to the VLF revenue budgeted with no increase.

As the projected tax revenues were based on the 5% assumptions for Secured, and Unsecured Taxes, the Property Tax in lieu of VLF did not use the same assumption. This VLF revenue is the most vulnerable from a revenue
perspective as there have been
consistent shortfalls in the past
several years.
• VLF in Lieu revenue continues to
be closely monitored due to
recurring shortfalls in State
payments. Based on the FY 2025/26
update provided by San Mateo
County, the Town will experience a
cumulative VLF shortfall totaling
$973,168 ($232,658 from FY
2023/24 and $740,511 from FY
2024/25). In addition, staff
anticipates a shortfall in FY 2025/26
VLF revenues. To date, the Town
has received $422,436 in December
and anticipates receiving an
additional $661,725 in April 2026,
for a total of $1,084,161. This amount represents approximately one-half of the estimated FY 2025/26 VLF allocation. The Town and other agencies continue to encourage the State to allocate funds within the yearly State Budgets. The adjacent table illustrates the shortfall of $124,944,312

FY 2026/27 General Fund Operations Budget
April 1, 2026

for FY 2025/26 VLF revenue. This is a major source of revenue for all agencies in the County and is vital for operations. Adding the VLF shortfalls outstanding for previous years of $973,168 and the current FY 2025/26 of $788,602 leaves a total outstanding of $1,761,770 for the Town.

The property tax projection ranges from 5.1% to 5.5% for FY 2025/26 property tax revenues and will be revisited when we receive our second installment. The actual revenues may be higher.

Source FY 2019/20
Actual
FY 2020/21
Actual
FY 2021/22
Actual
FY2022/23
Actual
FY 2023/24
Actual
FY 2025/26
Estimate
FY 2026/27
Projection
Property
Taxes
$11,611,597 $12,050,352 $13,232,475 $14,242,837 $14,481,756 $16,960,000 $17,826.500 Excess
ERAF
$1,784,091 1,863,658 $2,488,713 $2,339,065 $2,633,605 $3,058,034 $2,750,000 Total
Property
Taxes
$13,395,688 $13,914,010 $15,721,188 $16,581,902 $17,115,361 $20,018,034 $20.576.500 Sales & Use Tax
The Town is not heavily reliant upon Sales & Use Tax revenue. There is a projected increase in Sales & Use Tax of $5,000 for a total of $450,000. The State advances Sales Tax funds based on prior year transactions and then trues up the following year. The Town continues to experience steady Sales Tax revenues.

Source FY 2025/26
Estimate Budget
FY 2026/27 Projected
Budget
Projected Change to
FY 25/26 Est. Budget
Sales & Use Tax $330,000 $330,000 $5,0000
Prop 172 Sales Tax Police $120,000 $120,000 $0
TOTAL $445,000 $450,000 $5,000
Building and Planning Revenues
Staff projects building permit revenues at approximately 2% to 4% for FY 2026/27. Building permit revenue is another major revenue source for the Town. Total revenue includes the basic building permit fee (calculated based a valuation per square foot); various flat fees for plumbing, mechanical and electrical permits; grading and drainage permits; and plan check fees. The valuation driven fees Building Permit and Plan Check fees are based on building construction activity. Projected building activity remains relatively consistent. Planning revenue is projected slightly higher with increases in the next two years as development projected under the housing element begin to take shape. The Building Department services are provided by contract and any projected increase in revenues are also reflected by a corresponding increase in expenditures. The contract was recently adjusted, and it calls for a 65% share of total building permit revenues.

Planning services are not provided by a revenue-based contract. Most planning fees were set at full cost recovery; however, there are many fees that have been subsidized. When fees are subsidized, planning service contract costs are borne by the Town’s General Fund without a revenue offset.

Public Works Revenues

FY 2026/27 General Fund Operations Budget
April 1, 2026

Public Works issues Encroachment Permits for construction activity. Permit revenue is projected at 3% based on construction activity. In addition to monitoring construction activity in the Public Right of Way, the Department is also responsible for the maintenance and operation of all public infrastructure.

Revenue from activities in the Building, Planning and Public Works Departments (Community Development Departments) comprise most of the charges for services revenue for the Town. The revenue from Building, Planning and Public Works fees are projected to increase $106,000 for a total of $4,093,700 for FY 2026/27. These revenues will be revisited prior to final budget adoption.

Sources FY 2025/26
Est. Budget
FY 2026/27
Projected Budget
Projected Change to
FY 25/26 Est. Budget
Building Revenue $2,747,000 $2,792,000 $45,000
Planning $520,100 $560,100 $40,000
Public Works $720,700 $741,700 $21,000
TOTAL $3,987,800 $4,093,800 $106,000
Franchise Revenue
The Franchise revenues are projected at 4% based on current trends of individual revenues, to $984,000. Of important note are the Garbage Franchise fees. In November 2025 the City Council again amended the Agreement between the Town and refuse hauler GreenWaste. The amendment set a lower Franchise Fee to the Town from GreenWaste for its exclusive franchise for refuse. This was done to support the ratepayer impact of the annual rate adjustments for the refuse contract and thus will remain in effect until otherwise amended. This amendment maintains the adjusted Franchise Fee at 5% (down from 10%) of the Franchisee’s monthly gross billings. It also uses a combination of the Town’s Rate Stabilization Fund (approximately $530,000), with delayed increases in contract-based compensation and incremental future restoration of the Town’s Franchise Fee to its full 10% level. For 2026 the contract increase of 11% was reduced to an effective rate increase of 8% due to the collective tools utilized. The prior annual Franchise Fee totaled $430,000. With the reduction of the fee to 5%, the new projected amount is approximately $275,000 in FY 2026/27.

Summary of Projected General Fund FY 2026/27 Revenues
Source Revenue
Property Taxes $17,826,500
ERAF $2,750,000
Sales Tax $450,000
Franchise Fees $984,000
Charges for Services (Building, Planning, DPW, Police) $4,617,640 Licenses and Intergovernmental $352,160
Use of Money/Property (Total Misc.) $1,891,563
Park Program Revenue $104,700

FY 2026/27 General Fund Operations Budget
April 1, 2026

Source Revenue
Total General Fund Revenues $28,976,563
• Note – the preceding table includes ERAF.

E X P E N D I T U R E S
Overall, General Fund expenditures are estimated at $23.36 million. Expenditures are evaluated and adjusted based on operational needs to provide a consistent level of services for the community. Staff reviewed operational expenditures and known expenditure adjustments were incorporated based on upcoming contract costs, projected dues/fees for member agencies, as well as corresponding changes in rate adjustments for CalPERS, health costs, and Workers’ Compensation rate adjustments.

Overall Personnel Costs and Benefits
The basic employee-paid CalPERS pension costs are 7% of salary for Miscellaneous employees (non-sworn personnel) and 9% of salary for Public Safety employees (sworn personnel). Through cost-sharing agreements with employees implemented in FY 2019/20, in addition to the preceding rates, employees pay an additional 1% (local miscellaneous) and 3% (public safety) of the employer cost. This has also resulted in operational savings of $1,049,455 since FY 2019/20.

The employer cost for CalPERS pension costs for Miscellaneous employees is 12.72%. This represents a decrease of .02% from the prior year. With the above cost sharing agreement, the actual cost is reduced to 11.72%. The Public Safety employee cost is 29.38% (an increase of .03%).

Through the cost-sharing agreement, the Town’s actual cost is 26.38%.

Listed below are the Unfunded Accrued Liabilities (UAL) dollar amounts the Town has paid for FY 2020/21 through FY 2025/26. The FY 2026/27 total UAL payment within the Actuarial Report is $2,048,890. With the $3m ADP the estimated UAL total is now $1,737,092. This is a decrease of $311,798 as a result of the ADP amortized savings for FY 2026/27. These expenses are incorporated into respective department budgets.

CalPERS Employer
Payment of
Unfunded Liability
UAL
FY
2020/21
UAL
FY
2021/22
UAL
FY
2022/23
UAL
FY
2023/24
UAL
FY
2024/25
UAL FY
2025/26
Miscellaneous
Employees
$333,762 $393,774 $452,652 $431,925 $518,728 $598,108
Public Safety
Employees
$860,123 $6,007,045 $813,210 $791,076 $1,000,841 $955,268 Total Contribution $1,193,885 $6,400,819 $1,265,862 $1,223,001 $1,519,569 $1,553,376 The initial FY 2025/26 budget amount for UAL was $1,839,866. During FY 2025/26 budget discussions, the Town Finance Committee provided a recommendation for making a one-time Additional Discretionary Payment (ADP) of $1m, $2m or $3m to the Classic Public Safety Plan

FY 2026/27 General Fund Operations Budget
April 1, 2026

with CalPERS. The City Council approved the recommendation and in June 2025, the Town made a $3m ADP to CalPERS. This ADP decreased the FY 2025/26 UAL contribution of the Town.

The total UAL payment was $1,553,376, a decrease of $286,490 in expense.

The table below reflects the Town’s total Unfunded Actuarial Liability for all employee classes (PEPRA, Classic, Public Safety). In the June 2024 actuarial reports, CalPERS combined the four classes into just two classes of Miscellaneous and Public Safety.

Unfunded Actuarial Liability
As of June 30, 2024
Retiree Class Liability Funded Unfunded Funded
Ratio
Classic & PEPRA
Miscellaneous
$24,248,833 $16,964,130 $7,284,703 70%
Classic & PEPRA Safety $59,429,388 $46,021,118 $13,408,270 77.4% Totals $83,678,221 $65,985,248 $20,692,973 78.8%
OPEB
Town retiree health expenses are being paid through the PARS Trust. The operational cost savings expense to all General Fund operation departments for FY 2026/27 is ($530,317). The current OPEB Liability is $7.98 million and there is currently $9.05 million in the Trust. This results in an estimated Net OPEB Liability asset of $1,070,389.

Workers Compensation Increase
As the Council is aware, the Cities Group JPA entered a dissolution plan under which the Cities Group would cease providing claims administration and all other benefit services on behalf of the Member Agencies on or before December 31, 2025. The Town joined the PLAN JPA Workers Compensation program beginning January 1, 2026. We currently are with PLAN JPA for general liability and property insurance programs. The consolidation of these programs with the workers’ compensation program creates a more coordinated risk management program. With the new workers compensation program, we have a low Self-Insured Retention amount - $10,000 per claim. Since we joined as of January 1, 2026, with the minimum $10,000 SIR amount, this included a half year assessment cost of $208,294. The PLAN JPA offers reliable premium with a low SIR range, and an 85% confidence level on costs. A higher confidence level provides a greater likelihood that actual costs will fall within the projected estimate. Estimated costs for a full fiscal year in PLAN JPA are estimated at $416,588. With the estimated costs at $416K, it is prudent that the allocation charge for workers’ compensation for departments is increased. The current year’s assessment is 1% of salary for all departments and the total amount is $74,053. For FY 2026/27 staff recommends that the charge be increased for sworn public safety from 1% to 4%. This increases the workers compensation costs by $113,482 to $187,535 for FY2026/27. There are adequate reserves in the Workers Compensation Fund to absorb the difference for the year. We can ramp up allocation charges in future years as we build history with our new JPA.

Departmental Budgets

FY 2026/27 General Fund Operations Budget
April 1, 2026

During the review of department operations, each department evaluated service and maintenance needs required for the next fiscal year. Overall, the Town’s total combined operational expenditures increased by $616,077 compared to the FY 2025/26 adjusted budget – an increase of

2.6%. The majority of departmental increases are due to salary and benefits adjustments, CalPERS UAL savings from ADP, job reclassifications, and workers compensation allocation charge updates. The Planning Department expenses include continued costs related to the Housing Element update that are winding down. These include the current, inclusionary housing, and zoning ordinance updates, continued savings due to OPEB retiree health paid from PARS Trust, building contract expense, tree maintenance, increase in landscape maintenance, police operation expense slight increases other equipment, fuel increase costs, training-professional development, one-time expenses, council priorities, purchases for continued level of service within the community, and public works contract services increases. Lastly, there is a contractual cost of living adjustment placeholder of 2.5% within the budget.

Operational expenditures within departments include items such as professional services (MCE, Interwest, Planning, Legal, Contract Custodial services, Park Event services etc.), advertising, utilities, equipment repair, copier leases, phone service, training, technology, computers, postage, etc. – everything net of salaries and benefits.

Each department summary provides general context for most of the major adjustments; however not every specific adjustment is noted in the narrative as minor adjustments are not noted.

CITY COUNCIL OPERATIONS
OVERALL NET DECREASE OF $3,800
The City Council budget includes expenditures related to City Council meetings, conference attendance, Council/Town memberships (LAFCO, C|CAG, HEART, HIP Housing, League of Cities, etc.), elections, utilities for the Council Chambers and incidentals.

Operations
FY 2026/27 includes a slight increase in advertising/publishing for Council meeting notifications and minor increases in membership dues and meals. There was a reduction in Office Equipment and Furniture due to audio visual upgrades and needs were performed in the current year. There is an increase in the municipal election budget line item of $10,000 as there are general election costs in the fiscal year.

ADMINISTRATION DEPARTMENT
OVERALL NET INCREASE OF $82,665
The Administration Department budget includes the City Manager’s Office and City Clerk’s Office. This represents four full-time salaries and benefits (City Manager, City Clerk/Deputy City Manager, Management Analyst II, and Receptionist/Postal Clerk), contract support for human resources (legal), legal noticing and posting, conference attendance and support, memberships,

FY 2026/27 General Fund Operations Budget
April 1, 2026

municipal code publishing, office supplies, and the administrative share of general utilities and costs.

Personnel and Benefits
Overall, the salaries and benefits categories increased $61,965. The majority of the increase is in cost-of-living adjustment placeholder, updated Management Analyst I to Management Analyst II salary range, and reclassification of Reception/Postal Clerk to Deputy City Clerk. The Town Post Office is due to close at the end of the current fiscal year. The front desk role will evolve. The CalPERS UAL increased to $10,974.

Operations
There was an increase in operations expenses in the amount of $20,700. The majority of the increase is due to Other Equipment Repairs & Maintenance - copier lease, increased printing of materials, advertising noticing, and Laserfiche records management project, and support for refuse recycling reporting. There are continued sustainability programs and outreach efforts and the maintaining of budget expenditures for the Town’s Earth Day event.

CITY ATTORNEY’S OFFICE
OVERALL NET INCREASE OF $0
The City Attorney’s Office budget consists of the legal retainer for the City Attorney and other associated legal services. The budget includes expense for the Town City Attorney adjusted retainer amount. The budget also includes a line item for Additional Services as needed.

FINANCE DEPARTMENT
OVERALL NET INCREASE OF $15,674
The Finance Department budget includes the salaries and benefits of three full-time employees (Finance Director, Senior Accountant and Jr. Accountant). The budget includes contract services for the Town’s Audit and Investment Services, financial software licensing and support, conference attendance and support, memberships, office supplies, and business license processing costs.

Personnel and Benefits
Overall, the salaries and benefits category increased by $14,689. This includes the cost-of-living placeholder, health insurance for active employees’ expense, and UAL payment (~$6,874) increases.

Operations

FY 2026/27 General Fund Operations Budget
April 1, 2026

Operation expenses for the Department increased by $985, mainly audit and financial expenses.

PLANNING DEPARTMENT
OVERALL NET DECREASE OF $31,480
The Planning Department budget consists of contract planning services and associated services and costs. The Department also includes an allocation of arborist service costs related to planning activities. The budget includes necessary staff hours and counter review for day-to-day processing of basic applications. Most costs are offset by fees. The Planning team has responsibility for onetime programmatic expenditures related to the Town various General Plan Updates that include the Safety Element, Housing Element, and the Zoning ordinance code updates, etc. During the last year, the Town has been working on finalizing the expanded objective design standards, Safety Element updates, with major focus on In-lieu Exclusionary Fee Nexus Study and Financial Feasibility Analysis report. As the above updates have been in process during the current fiscal year, there is a budgetary decrease in FY 2026/27 of (-$42,000). The Town just recently approved an In-lieu Exclusionary Fee. With the Housing Element update in its final stages the operation expense will decrease and include moderate budget expense for mid cycle Housing Element checkins and review of housing sites within the multifamily zones, RHNA numbers count and any legislative changes.

Operations
The Planning Department operations budget includes a decrease in operations budget due to Housing Element winding down. The department basic planning services contract expense has remained static for FY 2026/27 budget for core staffing of planning services for the Town Community Development. There have been increases in the number of application reviews for SB 9, ADU, other similar permits and new legislative housing bills.

BUILDING DEPARTMENT
OVERALL NET INCREASE OF $214,605
The Building Department budget consists mostly of the contract services for the building department (Interwest), portions of three full-time salaries and benefits are also allocated to the department (Arborist, Associate Engineer, and Office Specialist), general office supplies and materials, software costs, and a share of the building department share of utilities.

Personnel and Benefits
Overall, the salaries and benefits category increased to $17,255. There were adjustments in salaries, cost of living placeholder, and CalPERS UAL payment (~$10,191) increases.

Operations
Most of the increase is due to a corresponding Building and Life Safety Contract Services increase - $187,050. This is based on the revenue assumption for the department for the upcoming fiscal

FY 2026/27 General Fund Operations Budget
April 1, 2026

year. In the current fiscal year this revenue sharing contract was updated to a flat percentage increase in building revenues. If revenues decrease, the Building and Life Safety Contract services will also see a decrease. There were slight increases in Electricity and Office Supplies expense.

INTERDEPARTMENTAL
OVERALL NET INCREASE OF $83,840
The Interdepartmental budget provides for the accounting of costs that are incurred and supports all Town departments. Costs include liability insurance, IT support, County Tax administration costs, IT infrastructure costs and other charges that are Town-wide in nature.

Operations
The annual cost for IT support is set at an amount that supports the Town’s IT service needs. The contract was updated during the current fiscal and includes an increase of $12,240. The Town IT support services now includes a Systems Engineer and Senior Systems Analyst on site. The majority of the departmental increase is in the general liability, employment practice, and property insurance cost increases of $38,000 - to maintain the Town’s cost for insurance and self-insured retention.

IT Infrastructure expense includes needs and upgrades identified with Town Center. The FY 2026/27 Budget maintains the updates to the Town’s phone system, continued cybersecurity, storage, various licenses, and software application needs. General technology services are within this department (maintenance as well as infrastructure) and include current Shoretel Phone Services, Data Storage Plans, Servers, virus protection systems, software licensing and transparency tools. There were increases in the IT infrastructure expense for the update of the access points for Townwide Wi-Fi and interconnectivity of $35,000. In addition, the department maintains a budget for upgrade to the phone system. There is a slight increase in county tax administration support charges for processing tax revenue. This is offset by the reduction of Post Office Expense due to the Town’s contract post office closing at the end of June.

PUBLIC WORKS DEPARTMENT
OVERALL NET INCREASE OF $147,430
The Public Works Department budget consists of 5 distinct areas of focus: Engineering, Streets, Park Maintenance, Park Programs, and Building Maintenance. The salaries and benefits of all or portions of six full-time employees (Public Works Director, Associate Engineer, Maintenance Manager, Town Arborist, Management Analyst and Office Specialist) are included in the budget.

The budget includes contract services for the Town Maintenance Services (MCE), Custodial Services, new Landscape Maintenance Services, Facility Maintenance services, Tree Trimming, Street Sweeping, Signal Maintenance, Street Light Maintenance, Contract Engineering, and Park Event Services. The equipment and facility servicing needs for the Town are incorporated to include systems maintenance and monitoring, landscaping, custodial, and utilities for these new Town facilities. Within the budget includes maintenance costs for building systems (heating systems, chilled water systems, BMS systems, radiant ceiling and flooring, elevator, green

FY 2026/27 General Fund Operations Budget
April 1, 2026

infrastructure, permeable paving, etc.), The budget also includes computers and equipment, training and workshops, software licensing and support, general office support, memberships, office supplies, and shares of general utilities and costs.

Personnel and Benefits
Overall, the salaries and benefits category increased $69,074. The majority of the increase in salaries and benefits category is due to the cost-of-living placeholder. There was also an increase in active employee health insurance. The CalPERS UAL payment increased by $22,416.

Operations
There is an increase in operational expenses of $78,356. Most of the increase is due to the current contract Maintenance Service Budget (MCE) and placeholder estimate of 6%, an estimated contractual adjustment expense of $60,000. The Public Works Maintenance Services Contract with MCE Corporation expires at the end of the current fiscal year. The Town has been advised that there have been significant cost increases, particularly related to prevailing wage activities, which now constitute the majority of work conducted by the MCE crew. Staff is working with MCE to better quantify the cost increases over the last three years and projections to better outline budgetary needs for FY 2026-27 and FY 2027-28. These estimates will be used to update the proposed operating budget as we return to the Council in the upcoming budget workshops. There is an increase in Contract Park Event Services of $30,400 for the new event management contract.

This includes the base year amount and the revenue percentage split for park event rentals.

Contract Tree maintenance expense had an additional increase for pruning program throughout Town streets/park and needed tree removals at the park. There was a slight increase in Contract Custodial Services expenses. There was a reduction in Machinery and Equipment and Computer Equipment software for total amount of $73,000 due to whiteboard and audio visual and lighting upgrades taking place at the pavilion in the current fiscal year. There were slight increases in Landscape Supplies and Safety Supplies & Materials. The Public Works Department operations budget includes professional engineering, town service needs, existing contracts for facilities maintenance services, repair and maintenance. The budget includes the maintenance of the Town service contracts with various vendors for the needs and services for the Town Center facility maintenance.

POLICE DEPARTMENT
OVERALL NET INCREASE OF $107,143
The Police Department budget consists of four distinct divisions: Admin/Training, Patrol/Traffic, Investigations, and Communications/Records. Within these areas are specific areas of focus including detectives, community service officers (and code enforcement), school resource officer, K-9s, dispatch, and administration. Deployment consists of 4 Patrol Teams of 12 hours shifts (2 day shift 7am – 7pm and 2-night shift 7pm – 7am). Minimum staffing consists of 1 supervisor, 2 officers, and 1 dispatcher. The Department currently has one officer vacancy and one dispatcher vacancy. Vacancies often result in increased overtime, which is offset, in part, by overall salary savings at the end of the year.

FY 2026/27 General Fund Operations Budget
April 1, 2026

Personnel and Benefits
Overall, the salary and benefits category increased $147,093. This is largely due to the increase in estimated salary adjustments, cost of living adjustment, increase in workers compensation allocation to 4 percent of salaries for sworn officers, and a CalPERS UAL payment reduction of (~167k) due to the $3m ADP to public safety reduced the UAL expense due. This results in a salary adjustment of $290,694 for FY 2026/27 for a department budgeted as fully staffed. The line item for overtime expense (OT) has increased to $775,000 to address enforcement needs and cpi adjustment. Department overtime includes augmented categories for OT pay for dispatchers; OT for backfill staffing-court, training, investigations, special operations/directed enforcement OT, and holiday OT.

Operations
Overall, the Operations expenditure budget for the Police Department decreased by ($39,950). The majority of this was due to a decrease in transfer to equipment replacement fund for supplemental equipment expenses. This year there is a total expense request of $45,000 for the replacement of townwide AEDs ($35k) and purchase of an additional radar trailer ($10k) There are donation driven programs (such as the health and wellness program (~$200,000), and perishable skills training (~40,000). The health and wellness and perishable skills programs are annual review programs and are currently receiving donations for funding. These are anticipated to be continued during FY 2026/27. There is an identical donation revenue in the amount of $240k within the budget.

There is an increase in Equipment Maintenance for vehicles due to increased costs and needs, Citation Processing for the required RIPA reporting guidelines, and an increase for Other Contract Services expenses for national night out, and for accreditation of crime intelligence services software. An increase in fuel expense due to SUV fleet and recent increase in prices. There are slight increases in Recruitment costs, Other Supplies and Materials, and Machinery and equipment.

The Department is purchasing supplemental equipment from the separate Equipment Replacement Fund. These are purchases which are funded via annual departmental allocations into the Fund until purchases are necessary. As discussed above there was a decrease in supplemental equipment in the budget. The previous year’s supplemental items included $150k budget for the purchase of necessary firearm replacements for the department. The Department is also not anticipating the purchase of vehicles in FY 2026/27. However, the standard Equipment Replacement Fund allocation for the department of $210,000 is still in the operations budget.

OVERALL SUMMARY
Overall, the Operational Budget increased $616,077 over current year’s Adjusted Budget. For FY 2026/27 the Town’s General Fund Revenues are projected at $26,226,563. Expenditures are projected at $23,364,831. This will result in a single year-end positive balance of $2,874,932 and a total positive ending Fund Balance of $13,848,234.

FY 2026/27 General Fund Operations Budget
April 1, 2026

FY 2026/27 includes below the line items of $2,750,000 for ERAF and budgeted debt service payment $861,871, the single year projected positive change in fund balance is $2,484,861. The Town is focusing on various priority buckets for the allocation of Unallocated General Funds to Town Master plans in the CIP, Town long-term liabilities, other Council priorities or one-time expenses. In the FY2025/26, the Town allocated $5,555,000 to the Capital Improvement fund for projects in the CIP and also allocated a $3m ADP towards public safety pension liabilities.

Reserve Calculations
Any remaining fund balance not reserved or committed is designated as Unallocated Fund Balance. The projected unallocated available fund balance for FY 2026/27 is $6,838,785. This Unallocated Fund Balance represents funds that have not yet been assigned. There is a current $2,265,000 allocation out to the CIP fund from previous year’s Out-Year Financial Tool. We will review the Out-Year Financial Planning Model, and with Council direction, the unallocated reserve balance can be adjusted or appropriated towards operational use, capital projects or to pay down liabilities. During review of the outlook forecasting model, staff will come back with adjusted or maintained allocation to CIP amount and other town priorities such long term liabilities at its next reiteration of the operating budget study session review.

The FY 2025/26 beginning General Fund Balance was $11,950,140. The FY 2025/26 updated estimate actual projected year-end fund balance is $11,363,374. This includes the ERAF revenues, as allocated. With the inclusion of debt service, there is a total General Fund projected FY 2026/27 year-end fund balance of $13,848,234.

FY 2026/27 Beginning Fund Balance $11,363,374
FY 202627 Projected Revenues (inclusive of ERAF) $28,976,563 Total Available Funds $40,339,937
COP Debt Service for FY 2026/27 ($861,871)
FY 2026/27 Expenditures (Projected Budget) ($23,364,831) Transfer Out to CIP 401 ($2,265,000)
Projected FY 2026/27 Ending Fund Balance $13,848,234
As shown below, the Town will meet its reserve requirements in FY 2026/27 and projects an unallocated reserve that is 29% of projected expenditures. This is a change over last year’s reserve that was 26% of projected expenditures. This is attributed to the General Fund use of unallocated reserves for the CIP allocation and priority projects.

FY 2026/27 General Fund Operations Budget
April 1, 2026

Other Budgetary Issues
Financial Planning Model, Master Plan Projects, and Council Priorities An Out-Year Financial Planning Model was created to assist the Council in the discussion of the allocation of Unallocated General Funds over the next five (5) years to various identified Town priorities. Set aside buckets were used to illustrate funding towards various priorities. The set aside buckets are planning tools and do not lock the Town into funding in specific areas or specific projects. This provides the Council with an outlook based on current priorities and funding opportunities.

The attached Financial Planning Model is updated with the FY 2025/26 projected budget and staff can walk through the Model during the April 2 Study Session. The Model is General Fund Only and the Operational Revenues and Expenditures match those in the Operational Budget. There currently is an allocation from the Unallocated General Fund to reflect the Financial Planning Model set aside bucket amount of $2.265 million. This is the allocation from last year’s June 1 Study Session.

COP Lease Payments
The Town issued COP Lease Financing of $7.68m for cash flow purposes for the Town Center Project. The COP is a ten (10) year financing tool with an average annual debt service of approximately $861,871. The first semi-annual payment began in December 2020. Including FY 2025/26 the Town has made $6.0m in payments on the COP Lease. The Town did not exercise the 5-year call option. The Council direction was to retain the 2.1% interest rate on the lease payments and continue making the semi-annual payments through conclusion in FY 2029/2030. Based on the current state of interest rates, it was judicious to maintain paying the COP lease financing through the term of the lease. Throughout term, the total lease financing payments are $8.6m, of which includes interest of $915k. Staff has appropriated the $861,871 amount for FY 2026/27 for its debt service payments.

POLICY FOCUS
This item discusses revenue and expenditure projections, the use of excess ERAF, reserve policies, priority set aside bucket for out-year financial planning, and recommendations for General Fund Budget. These are policy areas for Council discussion and direction as we prepare the FY 2026/27 budget.

FISCAL IMPACT
FY 2026/27 Expenditures $23,364,831
Projected FY 2026/27 Ending Fund Balance $13,848,234
15% Emergency Reserve $3,504,725
15% Budget Stabilization Reserve $3,504.725
TOTAL RESERVE REQUIREMENT $7,009,450
Less Above Reserve Requirement = Unallocated Reserves $6,838,785

FY 2026/27 General Fund Operations Budget
April 1, 2026

None.

PUBLIC NOTICE
Public notification was achieved by posting the agenda, with this agenda item being listed, at least 72 hours prior to the meeting in print and electronically. Information about the project is also disseminated via the Town’s electronic News Flash and Atherton Online. There are approximately 1,200 subscribers to the Town’s electronic News Flash publications. Subscribers include residents as well as stakeholders – to include, but be not limited to, media outlets, school districts, Menlo Park Fire District, service provides (water, power, and sewer), and regional elected officials.

The Town maintains a Fiscal Transparency web portal and includes all budget information on its website. Links to these various areas are below:

Fiscal Transparency Web Page:
http://www.ci.atherton.ca.us/index.aspx?NID=269
Archive of Town Budgets:
http://www.ci.atherton.ca.us/index.aspx?nid=273
Financial Data Portal (OpenGov):
http://www.ci.atherton.ca.us/index.aspx?nid=361
Financial Audit Archive:
http://www.ci.atherton.ca.us/Archive.aspx?AMID=39&Type=&ADID= Actuarial Valuations Archive:
http://www.ci.atherton.ca.us/Archive.aspx?AMID=61&Type=&ADID= Labor Contracts, Agreements, and Salary/Benefit Information:
http://www.ci.atherton.ca.us/index.aspx?nid=192

ATTACHMENTS
FY 2026/27 General Fund Revenue and Expenditure details by department Financial Planning Model

Town of Atherton
General Fund 101
Revenue & Expenditures Summary
Fiscal Year 2026-2027
Adopted Adjusted Estimated Recommended
Account Description Actual Budget Budget Actuals Budget 2024-2025 2025-2026 2025-2026 2025-2026 2026-2027
Revenues
101-00-40001-000 Secured Property Tax 12,787,864 13,850,000 13,955,000 13,955,000 14,722,500 101-00-40002-000 Unsecured 537,037 564,000 564,000 575,000 595,000 101-00-40004-000 SB813 Redemption (Suppl) 205,002 363,500 363,500 333,000 383,500 101-00-40006-000 Prop Tax in Lieu of VLF (Motor Veh) 1,448,354 1,836,000 1,312,000 1,312,000 1,312,000 101-00-40008-000 Excess ERAF - - -
101-00-40010-000 Unsecured SB813 Redemp/Suppl 1,965 - - - 101-00-42005-000 Property Transfer Tax 683,916 771,000 771,000 785,000 813,500 Total Property Taxes -> 15,664,137 17,384,500 16,965,500 16,960,000 17,826,500 101-00-41001-000 Sales & Use Tax General 267,601 404,000 404,000 325,000 330,000 101-00-41002-040 Prop 172 Sales Tax for Police 116,127 125,000 125,000 120,000 120,000 101-00-41004-000 In Lieu Sales Tax/Trip Flip
Total Sales Taxes -> 383,728 529,000 529,000 445,000 450,000 101-00-42001-000 Franchise Taxes-Utilities 344,445 355,000 355,000 355,000 360,000 101-00-42002-000 Franchise Tax-Cal Water 214,775 216,000 216,000 216,000 220,000 101-00-42003-000 Franchise Tax-Garbage 354,006 237,000 237,000 250,000 275,000 101-00-42004-000 Franchise Taxes-Cable 125,962 135,000 135,000 124,000 129,000 Total Franchise Fees -> 1,039,187 943,000 943,000 945,000 984,000 101-00-40005-000 Homeowners Exemption 33,415 42,000 42,000 34,000 37,000 101-00-40007-000 Motor Veh. Lic Fees (MVLF) 11,324 5,900 10,980 10,980 11,200 Total Intergovernmental -> 44,738 47,900 52,980 44,980 48,200 101-00-43001-000 Business Licenses 271,108 298,000 298,000 298,000 303,960 Total Business License Tax -> 271,108 298,000 298,000 298,000 303,960 101-00-47001-000 Home Occupation Permit - 300 300 100 100 101-00-47019-020 Zoning & Planning Fees 489,938 520,000 560,000 520,000 560,000 Total Planning Revenue -> 489,938 520,300 560,300 520,100 560,100 101-00-47002-025 Building Permit Fee 1,446,832 1,555,400 1,680,400 1,720,000 1,771,000 101-00-47004-025 Grading & Drainage 158,522 151,000 196,000 205,000 212,000 101-00-47021-025 Plan Check Fee 468,895 562,000 602,000 622,000 640,000 101-00-47030-025 Tree Removal Plan Check 136,444 169,000 169,000 150,000 154,000 101-00-47050-025 Penalty No Building Permit 54,129 12,000 35,456 50,000 15,000 Total Building Revenue -> 2,264,822 2,449,400 2,682,856 2,747,000 2,792,000 101-00-44001-040 Municipal & Vehicle Code Fines 7,633 6,500 6,500 6,000 7,000 101-00-44002-040 Other Fines & Forfeiture (County) 76,980 59,000 59,000 60,000 62,000 101-00-45019-040 Grant Police -
101-00-45007-040 POST Reimb 7,459 18,000 18,000 10,000 18,000 101-00-48505-040 Federal SRO Grant 100,000 100,000 100,000 100,000 100,000 101-00-47005-040 Other Licenses & Permit 10,509 11,000 11,000 10,000 11,000 101-00-47009-040 Photocopy Fee 186 150 150 125 140
101-00-47011-040 Alarm Sign Fees 1,120 1,700 1,700 1,000 1,200 101-00-47012-040 Vehicle Release 1,650 1,100 1,100 3,000 3,500 101-00-47013-040 Police Report 7
101-00-47014-040 Fingerprinting Fee 70 - - -
101-00-47016-040 Special Service Fee 19,418 12,000 12,000 7,500 10,000 GF Rev-Exp Sum FY2026-27 Page 19 of 62
Town of Atherton
General Fund 101
Revenue & Expenditures Summary
Fiscal Year 2026-2027
Adopted Adjusted Estimated Recommended
Account Description Actual Budget Budget Actuals Budget 2024-2025 2025-2026 2025-2026 2025-2026 2026-2027
101-00-47046-040 Alarm Permit Fee 38,650 85,000 85,000 50,000 65,000 101-00-48004-040 Sale of Property -
101-00-47049-040 False Alarm Fees 8,100 11,000 11,000 5,000 6,000 101-00-48501-040 Donation/Contribution 424,003 235,000 240,000 240,000 240,000 101-00-48502-040 Miscellaneous Income - - -
Total Police Revenue -> 695,785 540,450 545,450 492,625 523,840 101-00-45021-053 Highway Maint Reimbursement 35,700 35,700 35,700 35,700 35,700 101-00-47003-050 Encroachment 456,120 650,000 681,000 685,000 706,000 Total DPW Revenue -> 491,820 685,700 716,700 720,700 741,700 101-00-47022-058 Social Fees 52,760 40,000 48,000 42,000 55,000 101-00-47023-058 Meeting Fees - - - -
101-00-47025-058 Class Fees 9,780 15,700 15,700 12,500 15,700 101-00-47028-058 Weddings - 5,000 5,000 - 15,000
101-00-47029-058 Park Day Use Fee 12,700 19,000 19,000 12,000 19,000 Total Park Program Revenue -> 75,240 79,700 87,700 66,500 104,700 acct
101-00-44003-000 Heritage Tree Damage Fee 181,186 58,000 153,000 153,000 156,000 101-00-44004-000 C & D Deposit Forfeited 92,507 500,000 500,000 400,000 500,000 101-00-45016-058 DOC -CALRecycle-Park/Recreation 5,000 5,000 5,000 5,000 5,000 101-00-45017-050 ABAG Grant 43,814
101-00-45019-000 Grant 155,973
101-00-45020-000 Other Reimbursements - 650 -
101-00-47005-012 Other Licenses & Permit Admin 1,985 1,500 1,500 1,500 1,800 101-00-47009-000 Photocopy Fee 605
101-00-47031-030 Tree Inspection Fee 82,927 80,000 80,000 85,000 87,000 101-00-47036-030 Admin Citation (code enforcement) 42,200 91,800 37,800 35,000 40,000 101-00-47038-000 Banner Permit Fee 2,550 2,300 2,300 2,000 2,300 101-00-47045-000 Drone Application Fee - 400 400 - 400
101-00-47052-050 Chargepoint Chargin Stations 8,089 8,000 8,000 8,500 9,000 101-00-47055-050 Café Rent 18,986 17,000 17,000 23,000 25,000 101-00-48001-000 Interest Income 1,145,484 320,000 320,000 900,000 900,000 101-00-48002-000 Cell Antenna Lease 76,550 74,816 74,816 79,612 83,063 101-00-48003-000 Property Rental - Playschool 69,155 70,000 70,000 72,000 74,000 101-00-48005-000 Post Office 1,225 1,500 1,500 1,000 -
101-00-48501-000 Donations/Contributions 8,050
101-00-48502-000 Miscellaneous Income 10,581 4,000 4,000 4,000 4,000 101-00-48506-000 Mitigation Fees 115,600
101-00-48507-000 Settlement/Claims 1,429 12,554 12,554 4,000 101-00-49001-000 Tran In From Emp Benefit to GF 800,000 Total Misc. Revenues -> 2,863,897 1,234,316 1,288,520 1,782,166 1,891,563 Total Operating Revenues -> 24,284,401 24,712,266 24,670,006 25,022,071 26,226,563 Expenditures
City Council Department 36,846 59,200 76,200 65,000 72,400 Administration Department 1,325,750 1,494,288 1,496,288 1,475,000 1,578,953 City Attorney Department 224,885 310,000 310,000 310,000 310,000 Finance Department 906,966 944,442 944,442 935,000 960,116 Planning Department 1,375,595 1,257,350 1,257,350 1,155,000 1,225,870 Building Department 1,544,454 1,811,371 2,054,371 2,000,000 2,268,976 Inter Department 1,111,593 1,215,162 1,215,162 1,125,000 1,299,002 Police Department 13,075,794 11,139,509 11,379,509 11,285,000 11,486,652 Public Works Department 2,789,444 3,902,933 4,015,433 3,900,000 4,162,863 Total Operating Expenditures -> 22,391,327 22,134,254 22,748,755 22,250,000 23,364,831 Excess (Deficiency) of Revenues Over
Expenditures 1,893,074 2,578,012 1,921,251 2,772,071 2,861,732 GF Rev-Exp Sum FY2026-27 Page 20 of 62
Town of Atherton
General Fund 101
Revenue & Expenditures Summary
Fiscal Year 2026-2027
Adopted Adjusted Estimated Recommended
Account Description Actual Budget Budget Actuals Budget 2024-2025 2025-2026 2025-2026 2025-2026 2026-2027
Other Financing Sources/(Uses)
101-00-58002-030 Trans Out CIP 401 Future Projects (4,450,000) (5,555,000) (5,555,000) (5,555,000) (2,265,000) 101-00-58010-000 COP Debt Service (861,871) (861,871) (861,871) (861,871) (861,871) Excess ERAF 2,771,578 2,500,000 3,058,034 3,058,034 2,750,000 Total Transfers In/(Out) -> (2,540,293) (3,916,871) (3,358,837) (3,358,837) (376,871) Incr/(Decr) of General Fund Resv (647,219) (1,338,859) (1,437,586) (586,766) 2,484,861 Net Change in Fund Balance (647,219) (1,338,859) (1,437,586) (586,766) 2,484,861 Beginning Fund Balance 12,597,358 11,950,140 11,950,140 11,950,140 11,363,374 Ending Fund Balance 11,950,140 10,611,281 10,512,554 11,363,374 13,848,234 Fund Balance Schedule
Building Component Town Center Funding
15% Emergency Reserve 3,358,699 3,320,138 3,412,313 3,337,500 3,504,725 15% Reserve 3,358,699 3,320,138 3,412,313 3,337,500 3,504,725 Reserved for ARPA
Available Fund Balance 5,232,742 3,971,004 3,687,927 4,688,374 6,838,785 Ending Fund Balance 11,950,140 10,611,281 10,512,554 11,363,374 13,848,234 GF Rev-Exp Sum FY2026-27 Page 21 of 62
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2025-2026
General Operation 252 4,500 4,500 6,000
Other Services/Exp 35,301 48,400 48,400 60,100
Supplies & Materials 1,293 1,300 1,300 1,300
Capital Outlay - 5,000 22,000 5,000
City Council 36,846 59,200 76,200 72,400
Town of Atherton
Annual Operating Budget FY 2026-2027
City Council Budget - Summary

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 General Operation 101-11-53024-011 Advertising/Publishing 252 4,500 4,500 6,000 Other Services/Exp 101-11-54002-011 Bus Meeting & Meals 6,258 6,000 6,000 7,000 Other Services/Exp 101-11-54003-011 Conferences 1,393 7,500 7,500 7,500 Other Services/Exp 101-11-54004-011 Training & Workshops 10,700 10,000 10,000 10,000 Other Services/Exp 101-11-54007-011 Membership/Dues 16,158 16,400 16,400 17,100 Other Services/Exp 101-11-54013-011 Contribution-SSV - 1,000 1,000 1,000 Other Services/Exp 101-11-54014-011 Contribution-HIP - 2,500 2,500 2,500 Other Services/Exp 101-11-54020-011 Election Cost 792 5,000 5,000 15,000 Supplies & Materials 101-11-55002-011 Office Supplies 1,293 1,300 1,300 1,300 Capital Outlay 101-11-57007-011 Office Equip & Furniture - 5,000 22,000 5,000 Total City Council 36,846 59,200 76,200 72,400
Town of Atherton Annual Operating Budget FY 2026-2027
City Council Budget By Account

Town of Atherton
Annual Operating Budget FY 2026-27
Administration Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2026-2027
Salaries & Wages 704,972 710,918 710,918 754,217
EE Benefits 266,985 293,770 293,770 312,436
Professional Svs 973 40,000 40,000 40,000
General Operations 57,111 54,000 56,000 71,400
Other Services/Exp. 275,593 370,200 370,200 375,500
Supplies & Materials 12,709 14,000 14,000 14,000
Capital Outlay 7,407 11,400 11,400 11,400
Administration Total 1,325,750 1,494,288 1,496,288 1,578,953

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-12-50001-012 Regular Salaries 700,645 702,418 702,418 745,717 Salaries & Wages 101-12-50001-012 Office Intern - 7,500 7,500 7,500 Salaries & Wages 101-12-50006-012 Overtime 4,327 1,000 1,000 1,000 EE Benefits 101-12-50013-012 EE Benefits Earned 20,118 21,073 21,073 22,372 EE Benefits 101-12-51001-012 Medicare Tax 10,932 10,185 10,185 10,922 EE Benefits 101-12-51002-012 Social Security Tax 432 - - - EE Benefits 101-12-51003-012 PERS Retire Contrib- ER 60,524 63,900 63,900 67,205 EE Benefits 101-12-51005-012 Deferred Compensation 5,772 5,772 5,772 5,772 EE Benefits 101-12-51007-012 STD Insurance 1,072 768 768 768 EE Benefits 101-12-51008-012 Health Insurance-Active 52,125 51,604 51,604 52,178 EE Benefits 101-12-51009-012 Health Insurance-Retirees 7,851 7,842 7,842 7,920 EE Benefits 101-12-51010-012 Dental Insurance 1,180 1,275 1,275 1,913 EE Benefits 101-12-51011-012 Vision Insurance 325 425 425 539 EE Benefits 101-12-51013-012 Workers' Compensation 7,481 7,024 7,024 7,532 EE Benefits 101-12-51014-012 Life & ADD Insurance 620 740 740 677 EE Benefits 101-12-51015-012 LTD Insurance 3,063 2,890 2,890 2,959 EE Benefits 101-12-51016-012 Unemployment Insurance 7,124 7,024 7,024 7,457 EE Benefits 101-12-51020-012 Educational Reimb 40 8,000 8,000 8,000 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 88,326 105,248 105,248 116,222 Total Salaries & Benefits 971,956 1,004,688 1,004,688 1,066,653 Professional Svs 101-12-52023-012 Contract Human Resources 973 40,000 40,000 40,000 General Operations 101-12-53002-012 Other Equip Repair & Maint 23,153 23,000 23,000 23,000 General Operations 101-12-53014-012 Utilities - Electricity 6,969 - - 12,900 General Operations 101-12-53016-012 Utilities - Water 788 - - 1,000 General Operations 101-12-53024-012 Advertising - Noticing 7,930 8,000 8,000 6,500 General Operations 101-12-53025-012 External Printing Services 15,704 19,000 21,000 24,000 General Operations 101-12-53026-012 Recruitment Costs 2,567 4,000 4,000 4,000 Other Services/Exp. 101-12-54002-012 Business Meetings & Meals 1,757 2,000 2,000 3,000 Other Services/Exp. 101-12-54003-012 Conferences 3,542 10,800 10,800 13,600 Other Services/Exp. 101-12-54004-012 Training and Workshops 4,193 11,500 11,500 11,500 Town of Atherton Annual Operating Budget FY 2026-27
Administration - Budget by Account

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-27
Administration - Budget by Account
Other Services/Exp. 101-12-54005-012 Subscriptions 507 - - 1,500 Other Services/Exp. 101-12-54007-012 Memberships & Dues 14,334 18,400 18,400 18,400 Other Services/Exp. 101-12-54010-012 Other Contract Services 230,613 300,500 300,500 300,500 Other Services/Exp. 101-12-54011-012 Environmental Program Committee 9,270 12,000 12,000 12,000 Other Services/Exp. 101-12-54019-012 Special Events & Awards 8,377 12,000 12,000 12,000 Other Services/Exp. 101-12-54025-012 Technology Reimbursement 3,000 3,000 3,000 3,000 Supplies & Materials 101-12-55002-012 Office Supplies 12,446 10,000 10,000 10,000 Supplies & Materials 101-12-55006-012 Other Supplies & Matls 186 - - - Supplies & Materials 101-12-55017-012 Postage 77 4,000 4,000 4,000 Capital Outlay 101-12-57006-012 Computer Equipment/Software 7,281 1,400 1,400 1,400 Capital Outlay 101-12-57007-012 Office Equip & Furn 126 10,000 10,000 10,000 Total Operations 353,793 489,600 491,600 512,300
Total Admin Dept 1,325,750 1,494,288 1,496,288 1,578,953

Town of Atherton
Annual Operating Budget FY 2026-2027
City Attorney Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2026-2027
Professional Svs 224,885 310,000 310,000 310,000
City Attorney Total 224,885 620,000 620,000 310,000

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Professional Svs 101-16-52002-016 City Attorney - Retainer 206,453 204,000 204,000 204,000 Professional Svs 101-16-52006-016 City Attorney - Other Services 18,432 106,000 106,000 106,000 Total City Attorney Dept 224,885 310,000 310,000 310,000 Town of Atherton Annual Operating Budget FY 2026-2027
City Attorney - Budget By Account

Town of Atherton
Operating Budget FY 2026-2027
Finance Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-25 2025-26 2025-26 2026-27
Salaries & Wages 459,193 532,434 532,434 539,200
EE Benefits 161,650 182,578 182,578 190,501
Professional Svs 83,654 95,965 95,965 97,900
General Operations 25,128 29,750 29,750 29,750
Other Services/Exp. 177,035 99,815 99,815 98,865
Supplies & Materials 237 1,300 1,300 1,300
Capital Outlay 68 2,600 2,600 2,600
Finance Total 906,966 944,442 944,442 960,116

Adopted Adjusted Recomm
Actual Budget Budget Budget
Account Description 2024-25 2025-26 2025-26 2026-27
101-18-50001-018 Regular Salaries 446,086 516,926 516,926 523,495 101-18-50006-018 Overtime - - - -
101-18-50013-018 EE Benefits Earned 13,107 15,508 15,508 15,705 101-18-51001-018 Medicare 6,612 7,495 7,495 7,591
101-18-51003-018 PERS Retire Contrib- ER 42,009 48,943 48,943 49,289 101-18-51007-018 STD Insurance 576 576 576 576
101-18-51008-018 Health Insurance-Active 41,798 43,041 43,041 43,559 101-18-51009-018 Health Insurance-Retirees 3,945 3,942 3,942 3,969 101-18-51010-018 Dental Insurance 1,822 1,913 1,913 1,913 101-18-51011-018 Vision Insurance 405 472 472 404
101-18-51013-018 Workers' Compensation 4,701 5,169 5,169 5,235 101-18-51014-018 Life & ADD Insurance 391 427 427 427
101-18-51015-018 LTD Insurance 2,064 2,382 2,382 2,382
101-18-51016-018 Unemployment Insurance 4,416 5,169 5,169 5,235 101-xx-51xxx-misc Unfunded liabilities 52,911 63,048 63,048 69,922 Total Salaries & Benefits 620,843 715,012 715,012 729,701 101-18-52001-018 Audit & Financial 59,450 70,965 70,965 72,900 101-18-52017-018 Technical Services 24,204 25,000 25,000 25,000 101-18-53002-018 Repair Machinery & Equip - 200 200 200 101-18-53025-018 External Printing Service 5,456 6,500 6,500 6,500 101-18-53031-018 Banking Services 9,172 12,550 12,550 12,550 101-18-53503-018 Trsfr to Equip Replace Fund 10,500 10,500 10,500 10,500 Town of Atherton Annual Operating Budget FY 2026-2027
Finance - Budget by Account

Adopted Adjusted Recomm
Actual Budget Budget Budget
Account Description 2024-25 2025-26 2025-26 2026-27
Town of Atherton Annual Operating Budget FY 2026-2027
Finance - Budget by Account
101-18-54002-018 Business Meetings & Meals - 1,200 1,200 1,200 101-18-54003-018 Conferences 1,200 2,625 2,625 2,625
101-18-54004-018 Training and Workshops 233 5,040 5,040 5,040 101-18-54007-018 Memberships & Dues 170 1,050 1,050 1,000 101-18-54010-018 Other Contract Services 139,707 47,900 47,900 48,000 101-18-54016-018 Business License Processing Fee 35,725 42,000 42,000 41,000 101-18-55002-018 Office Supplies 237 800 800 800
101-18-55009-018 Misc. Computer Parts - 500 500 500
101-18-57006-018 Computer Equip/Software 68 2,100 2,100 2,100 101-18-57007-018 Office Machines & Furniture - 500 500 500 286,123 229,430 229,430 230,415
Total Operations 286,123 229,430 229,430 230,415
Total Finance Dept 906,966 944,442 944,442 960,116

Town of Atherton
Annual Operating Budget FY 2026-2027
Planning Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2026-2027
Professional Svs 1,305,693 1,138,470 1,138,470 1,096,470 General Operations 20,288 24,500 24,500 34,700
Other Services/Exp. 15,073 87,440 87,440 87,400
Supplies & Materials 21,358 4,300 4,300 4,300
Capital Outlay 13,163 2,640 2,640 3,000
Planning Total 1,375,575 1,257,350 1,257,350 1,225,870

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Professional Svs 101-20-52011-020 Contract Planner 857,663 952,320 952,320 952,320 Professional Svs 101-20-52013-020 Zoning Code Update - - - - Professional Svs 101-20-52014-020 General Plan Update 21,034 - - - Professional Svs 101-20-52015-020 Housing Element 426,997 169,650 169,650 127,650 Professional Svs 101-20-52016-020 Historical Artifacts - - - - Professional Svs 101-20-52017-020 Technical Services - 6,500 6,500 6,500 Professional Svs 101-20-52029-020 Contract Arborist Service - 10,000 10,000 10,000 General Operations 101-20-53002-020 Other Equip Repair & Maint - - - - General Operations 101-20-53014-020 Utilities - Electricity 6,969 9,000 9,000 9,000 General Operations 101-20-53015-020 Utilities - Gas - - - - General Operations 101-20-53016-020 Utilities - Water 788 700 700 700 General Operations 101-20-53024-020 Advertising/Noticing 9,625 11,000 11,000 20,000 General Operations 101-20-53025-020 Printing - External Service - - - - General Operations 101-20-53033-020 Rent - Mach & Equip 2,906 3,800 3,800 5,000 Other Services/Exp. 101-20-54004-020 Training & Workshops - - - - Other Services/Exp. 101-20-54007-020 Membership Dues - 35,000 35,000 35,000 Other Services/Exp. 101-20-54010-020 Other Contract Services 93 37,440 37,440 37,400 Other Services/Exp. 101-20-54014-020 Contribution-HIP 15,000 15,000 15,000 15,000 Supplies & Materials 101-20-55002-020 Office Supplies 1,881 1,800 1,800 1,800 Supplies & Materials 101-20-55009-020 Misc. Computer Parts 19,476 2,500 2,500 2,500 Capital Outlay 101-20-57006-020 Computer Equipment/Software 13,163 2,640 2,640 3,000 Total Planning Dept 1,375,595 1,257,350 1,257,350 1,225,870 Town of Atherton Annual Operating Budget FY 2026-2027
Planning Budget By Account

Town of Atherton
Annual Operating Budget FY 2026-2027
Building Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-25 2025-26 2025-26 2025-26
Salaries & Wages 170,631 176,232 176,232 178,857
EE Benefits 167,004 191,478 191,478 206,109
Professional Svs 1,193,185 1,420,000 1,663,000 1,853,050 General Operations 10,663 15,200 15,200 16,500
Other Services/Exp. - 1,160 1,160 1,160
Supplies & Materials 2,700 5,300 5,300 11,300
Capital Outlay 271 2,000 2,000 2,000
Building Total 1,544,454 1,811,371 2,054,371 2,268,976

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-25 2025-26 2025-26 2026-27 Salaries & Wages 101-25-50001-025 Regular Salaries 165,717 171,099 171,099 173,647 Salaries & Wages 101-25-50006-025 Overtime - - - -
Salaries & Wages 101-25-50013-025 EE Benefits Earned 4,914 5,133 5,133 5,209 EE Benefits 101-25-51001-025 Medicare 2,477 2,553 2,553 2,590 EE Benefits 101-25-51003-025 PER Retire Contrb- ER 11,929 12,802 12,802 12,934 EE Benefits 101-25-51007-025 STD Insurance 263 269 269 269 EE Benefits 101-25-51008-025 Health Insurance-Active 21,634 22,064 22,064 26,083 EE Benefits 101-25-51009-025 Health Insurance-Retirees 3,992 3,979 3,979 3,972 EE Benefits 101-25-51010-025 Dental Insurance 1,279 1,363 1,363 1,552 EE Benefits 101-25-51011-025 Vision Insurance 244 262 262 274 EE Benefits 101-25-51013-025 Workers' Compensation 1,755 1,761 1,761 1,786 EE Benefits 101-25-51014-025 Life & ADD Insurance 166 152 152 152 EE Benefits 101-25-51015-025 LTD Insurance 1,070 1,049 1,049 1,057 EE Benefits 101-25-51016-025 Unemployment Insurance 1,755 1,711 1,711 1,736 EE Benefits 101-xx-51xxx-misc Unfunded liabilities-Misc 120,439 143,513 143,513 153,704 Total Salaries & Benefits 337,635 367,711 367,711 384,966 Professional Svs 101-25-52017-025 Technical Service - 45,000 45,000 48,000 Professional Svs 101-25-52033-025 Contract Bldg & Life Safety Svs 1,193,185 1,375,000 1,618,000 1,805,050 General Operations 101-25-53014-025 Utilities - Electricity 6,969 9,000 9,000 10,000 General Operations 101-25-53016-025 Utilities - Water 788 1,000 1,000 1,000 General Operations 101-25-53024-025 Advertising/Publishing - 1,200 1,200 1,200 General Operations 101-25-53033-025 Rent - Mach & Equip 2,906 4,000 4,000 4,300 Other Services/Exp. 101-25-54005-025 Subscriptions - 1,000 1,000 1,000 Other Services/Exp. 101-25-54007-025 Memberships & Dues - 160 160 160 Supplies & Materials 101-25-55002-025 Office Supplies 2,638 4,000 4,000 10,000 Supplies & Materials 101-25-55003-025 Microfilms-Digital Archiving - - - - Supplies & Materials 101-25-55006-025 Safety Supplies & Matls 62 1,300 1,300 1,300 Capital Outlay 101-25-57006-025 Computer Equipment/Software 271 2,000 2,000 2,000 Total Operations 1,206,819 1,443,660 1,686,660 1,884,010 Total Building Dept 1,544,454 1,811,371 2,054,371 2,268,976 Town of Atherton Annual Operating Budget FY 2026-2027
Building Budget By Account

Town of Atherton
Annual Operating Budget FY 2026-2027
Inter Department Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2026-2027
EE Benefits 3,964 2,300 2,300 2,300
Professional Svs 183,430 163,200 163,200 175,440
General Operations 597,061 640,331 640,331 678,391
Other Services/Exp. 108,682 125,360 125,360 123,600
Supplies & Materials 11,263 18,500 18,500 18,500
Capital Outlay 207,193 265,471 265,471 300,771
Inter-Dept. Total 1,111,593 1,215,162 1,215,162 1,299,002

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 EE Benefits 101-30-51012-030 Employee Assistance Program 3,964 2,300 2,300 2,300 Professional Svs 101-30-52019-030 IT Support 183,430 163,200 163,200 175,440 General Operations 101-30-53018-030 Utilities - Telephone 2,345 6,000 6,000 6,000 General Operations 101-30-53019-030 Liability Insurance 420,360 453,000 453,000 480,180 General Operations 101-30-53020-030 Employment Practice Liability Ins 60,677 58,558 58,558 62,071 General Operations 101-30-53021-030 Property Insurance 113,679 122,773 122,773 130,140 Other Services/Exp. 101-30-54007-030 Memberships & Dues 3,150 4,560 4,560 3,600 Other Services/Exp. 101-30-54010-030 Other Contract Services 1,200 - - - Other Services/Exp. 101-30-54017-030 Post Office Expense 3,167 5,800 5,800 - Other Services/Exp. 101-30-54029-030 County Tax Administration Cost 101,165 115,000 115,000 120,000 Supplies & Materials 101-30-55009-030 Misc Computer Parts & Supplies 2,447 3,000 3,000 3,000 Supplies & Materials 101-30-55016-030 Other Supplies & Materials 3 2,000 2,000 2,000 Supplies & Materials 101-30-55017-030 Postage 8,813 13,500 13,500 13,500 Capital Outlay 101-30-57006-030 IT Infrastructure Plan 207,193 265,471 265,471 300,771 Total Inter-Department 1,111,593 1,215,162 1,215,162 1,299,002 Town of Atherton Annual Operating Budget FY 2026-2027
Inter-Department Budget By Account

Town of Atherton
Annual Operating Budget FY 2026-2027
Police Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2026-2027
Salaries & Wages 5,375,584 6,017,877 6,017,877 6,168,965 EE Benefits 5,810,723 3,223,891 3,223,891 3,219,897
Professional Svs 127,103 164,438 164,438 165,438
General Operations 692,681 690,100 685,100 623,600
Other Services/Exp. 488,621 391,484 621,484 642,784
Supplies & Materials 240,469 223,750 183,750 238,000
Capital Outlay 340,613 427,969 422,969 427,969
Police Total 13,075,794 11,139,509 11,319,509 11,486,652

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-40-50001-040 Regular Salaries 3,825,328 4,441,088 4,291,088 4,564,636 Salaries & Wages 101-40-50003-040 Dispatcher Salaries 553,177 691,872 691,872 709,017 Salaries & Wages 101-40-50004-040 Reserve Salaries 32,190 96,356 96,356 79,111 Salaries & Wages 101-40-50005-040 Temporary Help 14,965 28,561 28,561 31,200 Salaries & Wages 101-40-50006-040 Overtime 943,767 750,000 900,000 775,000 Salaries & Wages 101-40-50007-040 Special Event Salaries Reimb 3,380 10,000 10,000 10,000 Salaries & Wages 101-40-50008-040 Vacation/Comp Time Payout - - - - Salaries & Wages 101-40-50009-040 Special Operations Overtime 2,777 - - - EE Benefits 101-40-50013-040 EE Benefits Earned 178,637 210,918 210,918 216,546 EE Benefits 101-40-51001-040 Medicare Tax 81,548 78,156 78,156 80,097 EE Benefits 101-40-51002-040 Social Security 2,000 5,974 5,974 3,051 EE Benefits 101-40-51003-040 PERS Retire Contr - ER 681,064 772,007 772,007 784,899 EE Benefits 101-40-51005-040 Deferred Compensation 32,605 48,678 48,678 49,440 EE Benefits 101-40-51007-040 STD Insurance 3,348 5,832 5,832 6,480 EE Benefits 101-40-51008-040 Health Insurance - Active 484,132 501,156 501,156 521,897 EE Benefits 101-40-51009-040 Health Insurance - Retirees 50,054 53,757 53,757 53,736 EE Benefits 101-40-51010-040 Dental Insurance 35,668 36,640 36,640 36,640 EE Benefits 101-40-51011-040 Vision Insurance 6,630 7,382 7,382 7,029 EE Benefits 101-40-51013-040 Workers' Compensation 57,514 52,730 52,730 165,214 EE Benefits 101-40-51014-040 Life & ADD Insurance 3,062 3,730 3,730 3,730 EE Benefits 101-40-51015-040 LTD Insurance 25,155 29,870 29,870 30,518 EE Benefits 101-40-51016-040 Unemployment Insurance 56,389 53,979 53,979 55,240 EE Benefits 101-40-51018-040 Uniforms 28,635 30,000 30,000 30,000 EE Benefits 101-40-51020-040 Educational Reimbursement 6,800 20,000 20,000 20,000 EE Benefits 101-40-51xxx-040 Unfunded liabilities-Misc 76,641 91,324 91,324 100,847 EE Benefits 101-40-51xxx-040 Unfunded liabilities-Safety 4,000,841 1,221,757 1,221,757 1,054,532 Total Salaries & Benefits 11,186,307 9,241,768 9,241,768 9,388,861 Professional Svs 101-40-52017-040 Technical Services 127,103 164,438 164,438 165,438 General Operations 101-40-53001-040 Equip Maint - Vehicles 81,271 72,000 72,000 80,000 General Operations 101-40-53002-040 Equip Maint - Other 6,930 14,000 6,000 14,000 General Operations 101-40-53014-040 Utilities - Electricity 139,378 135,000 135,000 135,000 General Operations 101-40-53016-040 Utilities - Water 9,586 10,000 10,000 10,000 General Operations 101-40-53018-040 Utilities - Telephone 59,818 67,600 67,600 67,600 Town of Atherton Annual Operating Budget FY 2026-2027
Police Budget By Account

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-2027
Police Budget By Account
General Operations 101-40-53025-040 Printing - External Service 16,017 15,000 10,000 15,000 General Operations 101-40-53026-040 Recruitment Cost 9,003 8,000 8,000 12,000 General Operations 101-40-53028-040 Citation Processing 7,020 8,500 16,500 35,000 General Operations 101-40-53503-040 Trsfr to Equip Replace Fd 363,658 360,000 360,000 255,000 Other Services/Exp. 101-40-54003-040 Conferences 4,875 10,000 30,000 10,000 Other Services/Exp. 101-40-54004-040 Training & Workshops 21,081 20,000 30,000 20,000 Other Services/Exp. 101-40-54005-040 Subscriptions 2,211 3,000 3,000 3,000 Other Services/Exp. 101-40-54006-040 POST Training 22,968 65,000 65,000 65,000 Other Services/Exp. 101-40-54007-040 Memberships & Dues 3,484 5,000 5,000 4,200 Other Services/Exp. 101-40-54008-040 Mileage Reimbursement 532 1,000 1,000 1,000 Other Services/Exp. 101-40-54010-040 Other Contract Services 375,526 219,284 459,284 471,384 Other Services/Exp. 101-40-54021-040 Animal Control Services 57,944 68,200 68,200 68,200 Supplies & Materials 101-40-55002-040 Office Supplies 11,294 13,000 13,000 13,000 Supplies & Materials 101-40-55006-040 Safety Supplies & Materials 19,638 19,750 19,750 20,000 Supplies & Materials 101-40-55007-040 K-9 Expenses 27,281 35,000 30,000 35,000 Supplies & Materials 101-40-55015-040 Oil and Gasoline 126,698 96,000 96,000 110,000 Supplies & Materials 101-40-55016-040 Other Supplies & Matls 43,372 49,000 39,000 49,000 Supplies & Materials 101-40-55018-040 Disaster/Emergency 12,185 11,000 6,000 11,000 Capital Outlay 101-40-57004-040 Mach & Equip 1,429 9,000 4,000 9,000 Capital Outlay 101-40-57006-040 Computer Equip/Software* 339,185 418,969 418,969 418,969 1,889,487 1,897,741 2,137,741 2,097,791
Total Operations 1,889,487 1,897,741 2,137,741 2,097,791 Total Police Dept 13,075,794 11,139,509 11,379,509 11,486,652

Town of Atherton
Annual Operating Budget FY 2026-27
DPW 50-59 Budget - Summary
Adopted Adjusted Recomm
Actual Budget Budget Budget
Category 2024-2025 2025-2026 2025-2026 2026-2027
Salaries & Wages 514,901 607,756 607,756 633,295
EE Benefits 341,854 394,827 394,827 438,362
Professional Svs 876,725 1,213,150 1,213,150 1,302,856
General Operations 953,756 1,211,800 1,261,800 1,309,950 Other Services/Exp. 32,459 105,700 105,700 105,700
Supplies & Materials 28,966 88,400 88,400 91,400
Capital Outlay 40,784 281,300 343,800 281,300
DPW Total 2,789,444 3,902,933 4,015,433 4,162,863

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 50001 Regular Salaries 657,218 747,023 747,023 771,818 Salaries & Wages 50013 EE Benefits Earned 19,360 22,411 22,411 23,155 Salaries & Wages 50015 Salary Allocated to CIP (161,678) (161,678) (161,678) (161,678) EE Benefits 51001 Medicare Insurance 9,912 10,904 10,904 11,264 EE Benefits 51002 Social Security 116 - - -
EE Benefits 51003 PERS Retire Contr - ER 57,249 65,489 65,489 67,354 EE Benefits 51007 STD Life 793 883 883 883
EE Benefits 51008 Health Insurance-Active 57,213 64,681 64,681 82,800 EE Benefits 51009 Health Insurance-Retirees 13,893 13,826 13,826 11,915 EE Benefits 51010 Dental Insurance 3,667 3,883 3,883 5,920 EE Benefits 51011 Vision Insurance 743 800 800 1,148
EE Benefits 51013 Workers Compensation 6,954 7,520 7,520 7,768 EE Benefits 51014 Life & ADD Insurance 537 805 805 601
EE Benefits 51015 LTD Insurance 3,501 3,590 3,590 3,598 EE Benefits 51016 Unemployment Insurance 6,863 7,470 7,470 7,718 EE Benefits 51xxx Unfunded Liabilities-Misc 180,412 214,976 214,976 237,392 Total Salaries & Benefits 856,755 1,002,583 1,002,583 1,071,657 Professional Svs 52010 (50) Contract Engineering 30,478 150,000 150,000 150,000 Professional Svs 52017 Technical Services 12,751 40,000 40,000 40,000 Professional Svs 52030 (58) Contract Park Event Svs 26,208 25,000 25,000 55,400 Professional Svs 52031 Contract DPW Maint Serv 807,289 998,150 998,150 1,057,456 General Operations 53001 Vehicle Repair & Maint 6,390 10,000 10,000 10,000 General Operations 53002 Equipment Repair & Maint 114,579 184,500 184,500 184,500 General Operations 53003 Building Security 2,946 11,000 11,000 11,000 General Operations 53004 Facility Repair & Maint 141,297 211,500 211,500 216,000 General Operations 53006 Electrical Repair & Maint - 11,000 11,000 11,000 General Operations 53008 Contract Custodial Services 160,193 165,000 165,000 173,200 General Operations 53009 Contract Tree Maintenance 154,585 150,000 200,000 217,000 General Operations 53010 Street Sweeping 26,989 30,000 30,000 30,000 General Operations 53011 Contract Lndscp Maint. 102,525 95,000 95,000 99,700 General Operations 53012 Traffic Signal Repair & Maint 6,680 15,000 15,000 25,000 General Operations 53013 Street Light Repair & Maint 23,528 60,000 60,000 60,000 General Operations 53014 Utilities -Electricity 107,964 119,000 119,000 119,000 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Summary By Account 50-59

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Summary By Account 50-59
General Operations 53015 Utilities - Gas 5,646 8,800 8,800 8,800 General Operations 53016 Utilities - Water 25,352 24,500 24,500 26,000 General Operations 53017 Utilities - Sewer 7,292 28,000 28,000 28,000 General Operations 53018 Utilities - Telephone - 1,500 1,500 1,500 General Operations 53024 Advertising/Publishing 3,920 2,500 2,500 2,500 General Operations 53029 Contract Inspection & Testing - 14,250 14,250 14,500 General Operations 53030(58) Credit Card Merchant Fees 2,740 5,500 5,500 5,500 General Operations 53033 Rent - Mach & Equipment 5,070 9,500 9,500 11,500 General Operations 53034 Rent - Facilities - 250 250 250 General Operations 53503 Equip Replace Charges 56,060 55,000 55,000 55,000 Other Services/Exp. 54003 Conferences 2,787 10,000 10,000 10,000 Other Services/Exp. 54004 Training & Workshops 1,984 4,500 4,500 4,500 Other Services/Exp. 54007 Membership/Dues 9,296 18,700 18,700 18,700 Other Services/Exp. 54010 Other Contract Services 18,392 72,500 72,500 72,500 Supplies & Materials 55002 Office Supplies 2,474 3,250 3,250 3,250 Supplies & Materials 55006 Safety Supplies & Matls 1,663 2,500 2,500 3,000 Supplies & Materials 55008 Misc. Computer Software 4,839 12,000 12,000 12,000 Supplies & Materials 55009 Misc. Computer Supplies - 750 750 750 Supplies & Materials 55010 Custodial Supplies 347 1,500 1,500 1,500 Supplies & Materials 55011 Landscape Supplies 1,451 23,000 23,000 25,500 Supplies & Materials 55012 Construction Matls 5,354 14,000 14,000 14,000 Supplies & Materials 55014 Minor Tools & Equip 478 1,500 1,500 1,500 Supplies & Materials 55015 Gas & Oil 7,214 11,900 11,900 11,900 Supplies & Materials 55016 Other Supplies & Matls 5,145 5,000 5,000 5,000 Supplies & Materials 55017 Postage - 1,000 1,000 1,000
Supplies & Materials 55018 Disaster Preparedness - 12,000 12,000 12,000 Capital Outlay 57002 Building Improvements 38,048 223,000 223,000 223,000 Capital Outlay 57004 Machinery & Equipment 2,668 10,000 22,500 10,000 Capital Outlay 57006 Computer Equip/Software 68 43,800 93,800 43,800 Capital Outlay 57007 Office Machines & Furn - 4,500 4,500 4,500 Total Operations 1,932,689 2,900,350 3,012,850 3,091,206 Total DPW 2,789,444 3,902,933 4,015,433 4,162,863

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-50-50001-050 Regular Salaries 138,412 237,459 237,459 241,666 Salaries & Wages 101-50-50013-050 EE Benefits Earned 4,018 7,124 7,124 7,250 Salaries & Wages 101-50-50015-050 Salary Allocated to CIP (50,418) (50,418) (50,418) (50,418) EE Benefits 101-50-51001-050 Medicare Insurance 2,157 3,516 3,516 3,577 EE Benefits 101-50-51002-050 Social Security 116 - - -
EE Benefits 101-50-51003-050 PERS Retire Contr - ER 9,870 17,627 17,627 17,859 EE Benefits 101-50-51007-050 STD Insurance 230 355 355 355 EE Benefits 101-50-51008-050 Health Insurance-Active 15,543 27,953 27,953 36,861 EE Benefits 101-50-51009-050 Health Insurance-Retirees 5,956 5,913 5,913 5,951 EE Benefits 101-50-51010-050 Dental Insurance 862 1,491 1,491 2,212 EE Benefits 101-50-51011-050 Vision Insurance 159 290 290 400 EE Benefits 101-50-51013-050 Workers Compensation 1,515 2,425 2,425 2,467 EE Benefits 101-50-51014-050 Life & ADD Insurance 158 226 226 201 EE Benefits 101-50-51015-050 LTD Insurance 981 1,406 1,406 1,415 EE Benefits 101-50-51016-050 Unemployment Insurance 1,515 2,375 2,375 2,417 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 58,277 69,442 69,442 76,682 Total Salaries & Benefits 189,350 327,183 327,183 348,895 Professional Svs 101-50-52010-050 Contract Engineering 30,478 150,000 150,000 150,000 Professional Svs 101-50-52017-050 Technical Services 12,751 40,000 40,000 40,000 General Operations 101-50-53002-050 Equipment Repair & Maint - 1,500 1,500 1,500 General Operations 101-50-53014-050 Utilities - Electricity 6,969 13,000 13,000 13,000 General Operations 101-50-53016-050 Utilities - Water 788 1,000 1,000 1,000 General Operations 101-50-53024-050 Advertising/Publishing 3,920 2,500 2,500 2,500 General Operations 101-50-53029-050 Contract Inspection & Testing - 5,000 5,000 5,000 General Operations 101-50-53033-050 Rent - Mach & Equipment 2,906 4,500 4,500 4,500 General Operations 101-50-53503-050 Equip Replace Charges 18,000 18,000 18,000 18,000 Other Services/Exp. 101-50-54003-050 Conferences 2,787 10,000 10,000 10,000 Other Services/Exp. 101-50-54004-050 Training & Workshops 1,888 3,500 3,500 3,500 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Engineering By Account

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Engineering By Account
Other Services/Exp. 101-50-54007-050 Membership/Dues 8,941 18,000 18,000 18,000 Supplies & Materials 101-50-55002-050 Office Supplies 2,434 3,000 3,000 3,000 Supplies & Materials 101-50-55006-050 Safety Supplies & Matls 442 1,000 1,000 1,000 Supplies & Materials 101-50-55008-050 Misc. Computer Software 4,659 10,000 10,000 10,000 Supplies & Materials 101-50-55009-050 Misc. Computer Supplies - 500 500 500 Supplies & Materials 101-50-55014-050 Minor Tools & Equip - 500 500 500 Supplies & Materials 101-50-55015-050 Gas & Oil - 400 400 400 Supplies & Materials 101-50-55017-050 Postage - 1,000 1,000 1,000 Capital Outlay 101-50-57006-050 Computer Equip/Software 68 1,800 1,800 1,800 Capital Outlay 101-50-57007-050 Office Machines & Furn - 3,000 3,000 3,000 Total Operations 97,030 288,200 288,200 288,200
Total DPW Engineering 286,380 615,383 615,383 637,095

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-53-50001-053 Regular Salaries 211,875 235,710 235,710 245,527 Salaries & Wages 101-53-50013-053 EE Benefits Earned 6,266 7,071 7,071 7,366 Salaries & Wages 101-53-50015-053 Salary Allocated to CIP/Gas Tax (111,260) (111,260) (111,260) (111,260) EE Benefits 101-53-51001-053 Medicare Insurance 3,213 3,418 3,418 3,560 EE Benefits 101-53-51003-053 PERS Retire Contr - ER 20,327 22,545 22,545 23,332 EE Benefits 101-53-51007-053 STD Insurance 220 240 240 240 EE Benefits 101-53-51008-053 Health Insurance - Active 14,749 16,543 16,543 19,661 EE Benefits 101-53-51009-053 Health Insurance - Retirees 5,974 5,951 5,951 3,983 EE Benefits 101-53-51010-053 Dental Insurance 1,139 1,196 1,196 1,635 EE Benefits 101-53-51011-053 Vision Insurance 243 255 255 330 EE Benefits 101-53-51013-053 Workers Compensation 2,240 2,357 2,357 2,455 EE Benefits 101-53-51014-053 Life & ADD Insurance 154 263 263 187 EE Benefits 101-53-51015-053 LTD Insurance 979 993 993 993 EE Benefits 101-53-51016-053 Unemployment Insurance 2,194 2,357 2,357 2,455 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 76,428 91,071 91,071 100,567 Total Salaries & Benefits 234,740 278,709 278,709 301,031 Professional Svs 101-53-52031-053 Contract DPW Maint Serv 398,570 432,600 432,600 458,556 General Operations 101-53-53001-053 Vehicle Repair & Maint 6,390 10,000 10,000 10,000 General Operations 101-53-53002-053 Equipment Repair & Maint (804) 8,000 8,000 8,000 General Operations 101-53-53003-053 Building Security - 500 500 500 General Operations 101-53-53004-053 Facility Repair & Maint 65,456 5,000 5,000 5,000 General Operations 101-53-53006-053 Electrical Repair & Maint - 1,000 1,000 1,000 General Operations 101-53-53009-053 Tree Maintenance 96,119 80,000 80,000 95,000 General Operations 101-53-53010-053 Street Sweeping 26,989 30,000 30,000 30,000 General Operations 101-53-53011-053 Contract Lndscp Maint. 102,525 40,000 40,000 42,000 General Operations 101-53-53012-053 Traffic Signal Repair & Maint 6,680 15,000 15,000 25,000 General Operations 101-53-53013-053 Street Light Repair & Maint 23,528 60,000 60,000 60,000 General Operations 101-53-53014-053 Utilities - Electricity 70,789 75,000 75,000 75,000 General Operations 101-53-53015-053 Utilities - Gas 1,010 1,800 1,800 1,800 General Operations 101-53-53016-053 Utilities - Water 14,024 12,500 12,500 14,000 General Operations 101-53-53029-053 Contract Inspection & Testing - 3,750 3,750 4,000 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Street By Account

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Street By Account
General Operations 101-53-53033-053 Rent - Mach & Equipment 1,664 2,000 2,000 4,000 General Operations 101-53-53034-053 Rent - Facilities - 250 250 250 General Operations 101-53-53503-053 Equip Replace Charges 10,060 9,000 9,000 9,000 Other Services/Exp. 101-53-54004-053 Training & Workshops 96 1,000 1,000 1,000 Other Services/Exp. 101-53-54007-053 Membership/Dues 355 700 700 700 Other Services/Exp. 101-53-54010-053 Other Contract Services - 10,000 10,000 10,000 Supplies & Materials 101-53-55002-053 Office Supplies 40 250 250 250 Supplies & Materials 101-53-55006-053 Safety Supplies & Matls 1,007 1,000 1,000 1,500 Supplies & Materials 101-53-55009-053 Misc. Computer Supplies - 250 250 250 Supplies & Materials 101-53-55011-053 Landscape Supplies - 2,500 2,500 5,000 Supplies & Materials 101-53-55012-053 Construction Matls 4,908 7,000 7,000 7,000 Supplies & Materials 101-53-55014-053 Minor Tools & Equip 478 1,000 1,000 1,000 Supplies & Materials 101-53-55015-053 Gas & Oil 2,634 5,000 5,000 5,000 Supplies & Materials 101-53-55016-053 Other Supplies & Matls 5,145 5,000 5,000 5,000 Supplies & Materials 101-53-55018-053 Emergency/Disaster Preparedness - 6,000 6,000 6,000 Capital Outlay 101-53-57004-053 Machinery & Equipment 2,528 4,000 4,000 4,000 Capital Outlay 101-53-57006-053 Computer Equip/Software - 1,000 1,000 1,000 Capital Outlay 101-53-57007-053 Office Machines & Furn - 500 500 500 -
Total Operations 840,192 831,600 831,600 891,306
Total DPW Street Maint 1,074,933 1,110,309 1,110,309 1,192,337

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-57-50001-057 Regular Salaries 148,410 86,598 86,598 106,030 Salaries & Wages 101-57-50013-057 EE Benefits Earned 4,403 2,598 2,598 3,181 EE Benefits 101-57-51001-057 Medicare Insurance 2,163 1,256 1,256 1,537 EE Benefits 101-57-51003-057 PERS Retire Contr - ER 12,663 8,459 8,459 9,899 EE Benefits 101-57-51007-057 STD Insurance 170 86 86 106 EE Benefits 101-57-51008-057 Health Insurance - Active 15,343 6,222 6,222 9,188 EE Benefits 101-57-51009-057 Health Insurance - Retirees 1,963 1,962 1,962 1,981 EE Benefits 101-57-51010-057 Dental Insurance 922 415 415 742 EE Benefits 101-57-51011-057 Vision Insurance 182 88 88 150 EE Benefits 101-57-51013-057 Workers Compensation 1,533 866 866 1,060 EE Benefits 101-57-51014-057 Life & ADD Insurance 108 95 95 80 EE Benefits 101-57-51015-057 LTD Insurance 739 357 357 437 EE Benefits 101-57-51016-057 Unemployment Insurance 1,515 866 866 1,060 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 16,443 19,593 19,593 21,636 Total Salaries & Benefits 206,556 129,461 129,461 157,086 Professional Svs 101-57-52031-057 Contract DPW Maint Serv 342,473 365,000 365,000 386,900 General Operations 101-57-53002-057 Equipment Repair & Maint - 5,000 5,000 5,000 General Operations 101-57-53003-057 Building Security 1 3,000 3,000 3,000 General Operations 101-57-53004-057 Facility Repair & Maint 61,435 150,000 150,000 150,000 General Operations 101-57-53006-057 Electrical Repair & Maint - 10,000 10,000 10,000 General Operations 101-57-53008-057 Contract Custodial Services 41,642 40,000 40,000 42,000 General Operations 101-57-53009-057 Tree Maintenance 58,465 55,000 105,000 97,000 General Operations 101-57-53014-057 Utilities - Electricity 13,677 13,000 13,000 13,000 General Operations 101-57-53015-057 Utilities - Gas 3,371 4,000 4,000 4,000 General Operations 101-57-53017-057 Utilities - Sewer 7,292 16,000 16,000 16,000 General Operations 101-57-53029-057 Contract Inspection & Testing - 3,000 3,000 3,000 General Operations 101-57-53033-057 Rent - Mach & Equipment - 3,000 3,000 3,000 Other Services/Exp. 101-57-53503-057 Equip Replace Charges 3,000 3,000 3,000 3,000 Supplies & Materials 101-57-54010-057 Other Contract Services 14,608 32,500 32,500 32,500 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Park Maint. By Account

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Park Maint. By Account
Supplies & Materials 101-57-55006-057 Safety Supplies & Matls 104 - - - Supplies & Materials 101-57-55008-057 Misc. Computer Software 180 2,000 2,000 2,000 Supplies & Materials 101-57-55011-057 Landscape Supplies 1,451 20,000 20,000 20,000 Supplies & Materials 101-57-55012-057 Construction Matls 277 2,000 2,000 2,000 Capital Outlay 101-57-57002-057 Building Improvements 38,048 220,000 220,000 220,000 Total Operations 586,023 946,500 996,500 1,012,400
Total DPW Park Maintenance 792,580 1,075,961 1,125,961 1,169,486

Adopted Adjusted Recomm
Actual Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-58-50001-058 Regular Salaries 60,180 71,284 71,284 73,066 Salaries & Wages 101-58-50013-058 EE Benefits Earned 1,780 2,139 2,139 2,192 EE Benefits 101-58-51001-058 Medicare Insurance 939 1,034 1,034 1,059 EE Benefits 101-58-51003-058 PERS Retire Contr - ER 6,374 7,346 7,346 7,512 EE Benefits 101-58-51007-058 STD Insurance 55 67 67 67
EE Benefits 101-58-51008-058 Health Insurance - Active 4,086 5,099 5,099 6,913 EE Benefits 101-58-51010-058 Dental Insurance 334 351 351 614 EE Benefits 101-58-51011-058 Vision Insurance 70 74 74 123 EE Benefits 101-58-51013-058 Workers Compensation 654 713 713 731 EE Benefits 101-58-51014-058 Life & ADD Insurance 41 74 74 58 EE Benefits 101-58-51015-058 LTD Insurance 258 278 278 278 EE Benefits 101-58-51016-058 Unemployment Insurance 636 713 713 731 EE Benefits 101-xx-51xxx-Misc Unfunded Liabilities-Misc 29,264 34,871 34,871 38,507 Total Salaries & Benefits 104,672 124,040 124,040 131,851 Professional Svs 101-58-52030-058 Contract Park Event Svs 26,208 25,000 25,000 55,400 Professional Svs 101-58-52031-058 Contract DPW Maint Serv 4,713 10,000 10,000 10,000 General Operations 101-58-53003-058 Building Security 159 2,500 2,500 2,500 General Operations 101-58-53004-058 Facility Repair & Maint 3,691 10,500 10,500 15,000 General Operations 101-58-53014-058 Utilities - Electricity 16,529 18,000 18,000 18,000 General Operations 101-58-53015-058 Utilities - Gas 1,265 3,000 3,000 3,000 General Operations 101-58-53016-058 Utilities - Water 10,540 11,000 11,000 11,000 General Operations 101-58-53018-058 Utilities - Telephone - 1,500 1,500 1,500 General Operations 101-58-53030-058 Credit Card Merchant Fees 2,740 5,500 5,500 5,500 Supplies & Materials 101-58-55010-058 Custodial Supplies 347 1,500 1,500 1,500 Supplies & Materials 101-58-55011-058 Landscape Supplies - 500 500 500 Supplies & Materials 101-58-55012-058 Construction Matls 169 2,000 2,000 2,000 Capital Outlay 101-58-57004-058 Machinery & Equipment - 3,000 15,500 3,000 Capital Outlay 101-58-57006-058 Computer Equip/Software - 1,000 51,000 1,000 Capital Outlay 101-58-57007-058 Office Machines & Furn - 1,000 1,000 1,000 Total Operations 66,362 96,000 158,500 130,900
Total DPW Park Programs 171,034 220,040 282,540 262,751 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Park Program By Account

Adopted Adjusted Recomm
Acutal Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Salaries & Wages 101-59-50001-059 Regular Salaries 98,342 115,972 115,972 105,528 Salaries & Wages 101-59-50013-059 EE Benefits Earned 2,893 3,479 3,479 3,166 EE Benefits 101-59-51001-059 Medicare Insurance 1,440 1,682 1,682 1,530 EE Benefits 101-59-51003-059 PERS Retire Contr - ER 8,016 9,513 9,513 8,751 EE Benefits 101-59-51007-059 STD Insurance 118 134 134 115 EE Benefits 101-59-51008-059 Health Insurance - Active 7,493 8,864 8,864 10,177 EE Benefits 101-59-51010-059 Dental Insurance 411 431 431 718 EE Benefits 101-59-51011-059 Vision Insurance 89 93 93 146 EE Benefits 101-59-51013-059 Workers Compensation 1,012 1,160 1,160 1,055 EE Benefits 101-59-51014-059 Life & ADD Insurance 76 147 147 75 EE Benefits 101-59-51015-059 LTD Insurance 544 556 556 476 EE Benefits 101-59-51016-059 Unemployment Insurance 1,003 1,160 1,160 1,055 Total Salaries & Benefits 121,436 143,190 143,190 132,794 Professional Svs 101-59-52031-059 Contract DPW Maint Serv 61,532 190,550 190,550 202,000 General Operations 101-59-53002-059 Equipment Repair & Maint 115,383 170,000 170,000 170,000 General Operations 101-59-53003-059 Building Security 2,785 5,000 5,000 5,000 General Operations 101-59-53004-059 Facility Repair & Maint 10,716 46,000 46,000 46,000 General Operations 101-59-53008-059 Contract Custodial Services 118,551 125,000 125,000 131,200 General Operations 101-59-53009-059 Tree Maintenance - 15,000 15,000 25,000 General Operations 101-59-53011-059 Contract Landscape Maint. - 55,000 55,000 57,700 General Operations 101-59-53017-059 Utilities - Sewer - 12,000 12,000 12,000 General Operations 101-59-53029-059 Contract Inspection & Testing - 2,500 2,500 2,500 General Operations 101-59-53033-059 Rent - Mach & Equipment 500 - - - Other Services/Exp. 101-59-53503-059 Equip Replace Charges 25,000 25,000 25,000 25,000 Supplies & Materials 101-59-54010-059 Other Contract Services 3,784 30,000 30,000 30,000 Supplies & Materials 101-59-55006-059 Safety Supplies & Matls 111 500 500 500 Supplies & Materials 101-59-55012-059 Construction Matls - 3,000 3,000 3,000 Supplies & Materials 101-59-55015-059 Gas & Oil 4,580 6,500 6,500 6,500 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Building Maint. By Account

Adopted Adjusted Recomm
Acutal Budget Budget Budget
Category Account Description 2024-2025 2025-2026 2025-2026 2026-2027 Town of Atherton Annual Operating Budget FY 2026-2027
DPW - Building Maint. By Account
Supplies & Materials 101-59-55018-059 Disaster Preparedness - 6,000 6,000 6,000 Capital Outlay 101-59-57002-059 Building Improvements - 3,000 3,000 3,000 Capital Outlay 101-59-57004-059 Machinery & Equipment 140 3,000 3,000 3,000 Capital Outlay 101-59-57006-059 Computer Equip/Software - 40,000 40,000 40,000 Total Operations 343,081 738,050 738,050 768,400
Total DPW Bldg Maint 464,517 881,240 881,240 901,194

D E F G H I J K
FY 2024/25 Actual FY 2025/26 Estimate FY 2026/27 Proj. FY 2027/28 Proj. FY 2028/29 Proj. FY 2029/30 Proj. FY 2030/31 Proj. Average General Fund Revenue Projections
1 5% Basic Property Tax $ 14,215,784 $ 15,648,000 $ 16,514,500 $ 17,257,653 $ 18,034,247 $ 18,845,788 $ 19,693,848 $ 15,376,449 2 2% Sales Taxes $ 383,728 $ 445,000 $ 450,000 $ 459,000 $ 468,180 $ 477,544 $ 487,094 $ 413,634 3 2% Franchise Fees $ 1,039,187 $ 945,000 $ 984,000 $ 1,003,680 $ 1,023,754 $ 1,044,229 $ 1,065,113 $ 1,005,025 4 2% Business License $ 271,108 $ 298,000 $ 303,960 $ 310,039 $ 316,240 $ 322,565 $ 329,016 $ 291,624 5 3% Planning $ 489,938 $ 520,100 $ 560,100 $ 576,903 $ 594,210 $ 612,036 $ 630,397 $ 478,866 6 3% Building $ 2,264,822 $ 2,747,000 $ 2,792,000 $ 2,875,760 $ 2,962,033 $ 3,050,894 $ 3,142,421 $ 2,392,860 7 2% Police $ 695,785 $ 492,625 $ 523,840 $ 534,317 $ 545,003 $ 555,903 $ 567,021 $ 456,387 8 3% Public Works $ 491,820 $ 720,700 $ 741,700 $ 763,951 $ 786,870 $ 810,476 $ 834,790 $ 651,998 9 2% Park $ 75,240 $ 66,500 $ 104,700 $ 106,794 $ 108,930 $ 111,108 $ 113,331 $ 108,383 10 2% Other/Misc $ 2,908,635 $ 1,827,146 $ 1,939,763 $ 1,978,558 $ 2,018,129 $ 2,058,492 $ 2,099,662 $ 1,942,318 11 Hypothetical GF Revenue Stream $ - $ - $ - $ - $ - $ - $ - $ - 12 4% Excess ERAF $ 2,771,578 $ 3,058,034 $ 2,750,000 $ 2,860,000 $ 2,974,400 $ 3,093,376 $ 3,217,111 $ 2,777,641 13 4% VLF In Lieu $ 1,448,354 $ 1,312,000 $ 1,312,000 $ 1,364,480 $ 1,419,059 $ 1,475,822 $ 1,534,854 $ 1,379,635 14 Bayfront Canal $ - $ - $ - $ - $ - $ - $ 150,000
15 America Rescue Plan $ - $ - $ - $ - $ - $ - $ 213,415 16 $ 27,055,979 $ 28,080,105 $ 28,976,563 $ 30,091,135 $ 31,251,055 $ 32,458,232 $ 33,714,659 $ 27,614,522 General Fund Expenditure Projections
17 5% Operational Expenditures $ (20,871,758) $ (20,696,624) $ (21,627,739) $ (22,709,126) $ (23,844,582) $ (25,036,811) $ (26,288,652) $ (20,228,389) 18 CIP - GF Allocations $ (4,450,000) $ (5,555,000) $ (2,265,000) $ (3,715,000) $ (1,465,000) $ (5,465,000) $ (5,465,000) $ (4,258,288) 19 COP Debt Service $ (861,871) $ (861,871) $ (861,871) $ (861,871) $ (861,871) $ (861,871) $ (861,871) $ (861,871) 20 ARC - OPEB $ - $ - $ - $ - $ - $ - $ (22,802)
21 UAL - CalPERS Pension $ (1,519,569) $ (1,553,376) $ (1,737,092) $ (2,115,000) $ (2,378,000) $ (2,428,000) $ (2,428,000) $ (2,291,456) 22 $ (27,703,198) $ (28,666,871) $ (26,491,702) $ (29,400,997) $ (28,549,453) $ (33,791,682) $ (35,043,523) $ (27,660,273) 23 $ (647,219) $ (586,766) $ 2,484,861 $ 690,138 $ 2,701,601 $ (1,333,450) $ (1,328,864) $ (45,750) 24 $ 12,597,362 $ 11,950,143 $ 11,363,377 $ 13,848,238 $ 14,538,376 $ 17,239,977 $ 15,906,527 $ 13,914,747 25 $ 11,950,143 $ 11,363,377 $ 13,848,238 $ 14,538,376 $ 17,239,977 $ 15,906,527 $ 14,577,663 $ 13,868,997 26 $ (3,358,699) $ (3,337,500) $ (3,504,725) $ (3,723,619) $ (3,933,387) $ (4,119,722) $ (4,307,498) $ (3,381,017) 27 $ (3,358,699) $ (3,337,500) $ (3,504,725) $ (3,723,619) $ (3,933,387) $ (4,119,722) $ (4,307,498) $ (3,381,017) 28 $ 5,232,745 $ 4,688,377 $ 6,838,788 $ 7,091,138 $ 9,373,202 $ 7,667,083 $ 5,962,667 $ 7,106,963 Proj. # Proj. # FY 2025/26 Proj. # FY 2026/27 Proj. # FY 2027/28 Proj. # FY 2028/29 Proj. # FY 2029/30 Proj. # FY 2029/30 Totals 29 Bike/Ped Master Plan 1-A,B $ 250,000 CP2,BP2,BP4 $ 400,000 BP4 $ 250,000 BP4 $ 2,500,000 $ - $ 3,400,000 30 Drainage Master Plan 2-A,B,C $ 735,000 CP3, DR2&DR3 $ 2,325,000 DR1 $ 350,000 DR2 $ 1,500,000 $ - DR3 $ 4,000,000 $ 4,000,000 $ 8,910,000 31 Park Master Plan 3-A,B,C $ 1,950,000 CP4,HPP5 $ 530,000 $ - HPP2 $ 250,000 $ - $ - $ - $ 2,730,000 33 Road Improvement Plan 5 $ 840,000 BL1 $ 840,000 BL1 $ 840,000 BL1 $ 840,000 BL1 $ 840,000 BL1 $ 840,000 $ 840,000 $ 5,040,000 37 Green Infrastructure Plan 2-D $ 175,000 BL3,CP5 $ 160,000 BL3 $ 150,000 BL3 $ 150,000 BL3 $ 150,000 BL3 $ 150,000 $ 150,000 $ 935,000 38 Traffic Safety Improvement 6 $ - CP1,TS1,TS3, $ 1,200,000 TS3 $ 1,000,000 39 Facility Replacement/Improvements/Accessibility 7-A,B,C $ 500,000 BL2,4,5,6,TC1 & TC2, BP7 $ 825,000 BL2,4,5,6, BP7 $ 1,075,000 BL2,4,5,6 $ 475,000 BL2,4,5,6 $ 475,000 BL2,4,5,6 $ 475,000 $ 475,000 $ 3,825,000 40 Long Term Liabilities (Pension UAL) $ 3,000,000
41 Long Term Liabilities (OPEB UAL)
42 COP/Debt Service
44 Potential Grant or Non-General Fund Offsets $ (1,525,000) $ (400,000) $ (3,000,000) $ - $ - $ (4,925,000) 45 Totals $ 5,830,000 $ 7,755,000 $ 2,265,000 $ 3,715,000 $ 1,465,000 $ 5,465,000 $ 5,465,000 $ 20,665,000 46 $ 5,232,745 $ 4,688,377 $ 6,838,788 $ 7,091,138 $ 9,373,202 $ 7,667,083 $ 5,962,667 47 $ 1,119,566 $ 1,112,500 $ 1,168,242 $ 1,241,206 $ 1,311,129 $ 1,373,241 $ 1,435,833 48 PERS UAL $ 21,247,817 $ 21,247,817 $ 17,829,663 $ 17,186,866 $ 16,096,753 $ 14,651,628 $ 13,054,835 $ 11,349,460 49 OPEB UAL $ (1,070,389) $ - $ - $ - $ - $ - $ -
50 COP $ 7,756,842 $ 4,309,357 $ 3,447,486 $ 2,585,615 $ 1,723,744 $ 861,873 $ 2 Master Plans BP Master Plan B/P Master Plan Park Master Plan Drainage Master Plan Grants Design Atherton Ave Library $ 175,000 $ 300,000 $ - $ - $ - Other Sources ECR Next Phase SMCTA/CalTrans/C/CAG $ 200,000 $ 100,000 $ 3,000,000 $ - $ - Other Funds Watkins to ECR Emp. Benefit,CIP $ 1,150,000 $ - $ - $ - $ - Study ECR $ 1,525,000 $ 400,000 $ 3,000,000 $ - $ -
Total General Fund Expenditures
Net
Beginning General Fund Balance
Net Beginning General Fund Balance
Out Year Financial Planning Tool
Major Revenues
At Risk/One-Time Revenue
Total General Fund Revenues
Major Expenditures
Long Term Liability
Annual Reserve Requirements
15% Emergency
Available Fund Balance
Set-Aside Buckets
Net Available Fund Balance (After Allocations)
Rec'd Minimum Unallocated Fund Balance (5%)
15% Operational

FY 2026 Request
Proj. Line # Base Line Amount Notes
BL1 Street Maintenance $ 840,000 Annual
BL2 Accessibility $ 100,000 One time, then $25,000 annually BL3 Green Infrastructure $ 150,000 Can be allocated to ADLP BL4 Town Center Improvements $ 100,000 Annual
BL5
HPP General Assessment and
repairs
$ 100,000 Annual
BL6 Facility Replacement Fund $ 250,000 Annual; adjusted the Facility Transfer Amount from $300K to $250K Proj. Line # Continuing Amount Notes
CP1
ADLP Traffic and Safety $ 1,000,000 Current construction estimate $4M+. Approximately $2.4M set aside toward project. Remaining $1,750,000 partially offset with available Measure A/M funds - Measure A ($200k) and Measure W ($400k), Balance from General Fund allocation to CIP ($1,150k)
CP2
Bike and Ped Master Plan
Update
$ 50,000 Additional Public Outreach
CP3
Upper Atherton Channel
Relining
$ 1,500,000 Current construction estimate $4-6M. Approximately $2M set aside toward project. Remaining $2,000,000, partially offset with Atherton Channel Fund ($500k), Balance from General Fund allocation to CIP ($1,500k)
CP4 HPP Playground and Bathroom $ 350,000 Added project scope CP5 Inlet Marker Replacements $ 10,000
CP6
Atherton Channel - Culvert and
Detention System
Pending Grant
CP7 Library Children's Garden Library
Total General Fund Allocation $ 4,450,000
From Other Funds $ 1,100,000
Total CIP $ 5,550,000
Current Projects
Project Category

Proj. Line # New Projects for Prioritization -
FY 2025/26 and Beyond
Project Name General Description Support/Studies Design (Shovel Ready) Construction (Implementation)
Grant
Opportunity
Partners Notes
Bike/Ped (Active Transportation)
BP1
ECR Complete Streets (PID/PAED) Development of Project Iniiation Documents (PID), Project Approval and Environmental Documents (PAED)
Yes SMCTA/SamTrans On-going and planned efforts by SMCTA & SamTrans to advance complete streets on ECR
BP2
ECR Complete Streets Support Support for PID & PAED (Required for Line BP1) $ 100,000 Consultant support for coordination, public outreach, etc BP3
El Camino Complete Streets Implementation of Complete Streets Improvements $ 7,500,000 $ 50,000,000 Yes SMCTA/SamTrans/Cal trans, Others
Future project for implementation of complete streets
improvemenst
BP4
ECR/Selby Lane Intersection
Improvements
Design and implementation for intersection improvements $ 500,000 $ 2,500,000 Yes SMCTA Highway Call fror Projects anticipated in June/July, funding, if awarded, early 2026. Can potentially include some drainage improvements.

BP5
Selby Lane Bicycle Lanes Design and Implementation of Class II bike Lanes along Selby lane - Oakwood Drive to Selby Lane
$ 250,000 $ 1,750,000 Yes TBD Was on hold pending BPMP Update. Could be eligible for grant funds - SR2S, TDA, other
BP6
Atherton Avenue Bicycle Lanes Design and Implementation of Class II Bike Lanes along Atherton Avenue - ECR to ADLP
$ 450,000 $ 3,000,000 Not Likely Wait for BPMP Update
BP7
Station Lane Connection Design and Implementation of pathway improvements along Station Lane from Malple Avenue to Watkins Avenue
$ 200,000 $ 600,000 Yes Library Wait for BPMP Update
BP8
Watkins Connection (Rail to ECR) Design and Implementation of pathway improvements along Watkins Avenue from Station Lane to ECR
$ 150,000 $ 750,000 Not Likely Wait for BPMP Update
BP9
Marsh Road Bike/Ped Design and Implementation of bike and pedestrian improvements along Marsh Road from Fair Oaks Avenue to Middlfield Road, including signal at Fair Oaks Avenue
$ 525,000 $ 3,500,000 Yes SM County, C/CAG,
SMCTA, Other
Could be eligible for grant funds through various sources Traffic Safety
TS1
Streetlight Painting Repaint streetlights - new program $ 100,000 Not Likely Propose starting new program under CIP and moving to maintenance budget in future years to allocate funding
annually
TS2
Middlefiled / Fair Oaks Signal Design and Implementation of a traffic signal at Middlfield Road/ Fair Oaks Lane
$ 180,000 $ 1,200,000 Not Likely
TS3
Middlefield / Watkins Signal Design and Implementation of a traffic signal at Middlfield Road/ Watkins Avenie
$ 150,000 $ 1,000,000 Not Likely
TS4
ECR/Atherton Avenue Intersection
Study (Study Only)
Evaluation of intersection Improvement alternatives at the ECR/Atherton Avenue/Fair Oaks Intersection
$ 350,000 Yes TBD Potential to incorporate into the ECR studies TS5 Traffic Modeling Development of Townwide Traffic Model $ 60,000 $ - Drainage Improvements $ -
DR1 Drainage Master Plan Update Update of the Town's Drainage Master Plan (last updated in 2014) $ 350,000 Not Likely DR2
ECR Drainage Solutions (Northend) Design and Implementation of pump station and drainage improvements at Selby/ECR Intersection (pump station) with extension to Stockbridge Avenue $ 225,000 $ 1,500,000 Yes SMCTA may be partially offset if combined with ECR/Selby improvements
DR3
ECR Drainage Solutions (Southend) Design and Implementation of pump station and drainage improvements at Isabella/ECR Intersection (pump station) with extension towards Almendral Avenue
$ 600,000 $ 4,000,000 Not Likely only potential would be defferal for inclusion with other ECR work funded by others
DR4
Parker - Euclid - Polhemus Drainage
Improvements
Repair and relining of the drainage swale located behiond the homes on Parker Ave/Euclid Ave and drainage connections on Polhemus Ave $ 375,000 $ 2,500,000 Not Likely
Holbrook-Palmer Park
HPP1
Clay Court Conversion Replacement of the clay court at the HPP Tennis Center with a hard court and permanent conversion of Court 1 for Pickleball Use
$ 40,000 $ 200,000 Yes Donation Request pending
HPP2 Park Master Plan Update Update of the Towns Park Master Plan $ 350,000 Not Likely HPP3
Carriage House Restoration Project Restoration and Improvements to the Carriage House *HPP1(Park Master Plan Required)
$ 200,000 $ 1,000,000 Not Likely
HPP4
Playschool Property Conversion Demolition and repurposing of the Playschool Area *HPP1(Park Master Plan Required)
$ 80,000 $ 400,000 Not Likely Based on Park Master Plan HPP5
Jennings Solar and Resiliency
Improvements
Add solar and battery to Pavilion $ 30,000 $ 150,000 Not Likely Limited Energy Offset - resiliency only Town Center and Facilities
TC1 Solar Carports/EV Charging Add solar carports with battery and ev charging Town Center (track side) $ 60,000 $ 300,000 Yes Library TC2 Parking Lot Modifications Add parking stall in mulch along tracks, near Corporation Yard $ 15,000 $ 60,000 Yes Library

Item No. 2
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: COUNCIL MEMBERS AND

GEORGE RODERICKS, CITY MANAGER
FROM: STEVEN D. MCCULLEY, CHIEF OF POLICE
DATE: APRIL 1, 2026
SUBJECT: REVIEW OF PROPOSED REQUEST FOR AN ADDITIONAL

SCHOOL RESOURCE OFFICER AND SPECIALTY PAY FOR THE
THERAPY CANINE HANDLER.

RECOMMENDATION
Staff recommends the Council approve the Police Department's request for an additional School Resource Officer (SRO) position.

Staff also recommend that the Council approve the Police Department's request to establish 2.5% specialty assignment pay for the current therapy canine handler (not to be retroactive).

BACKGROUND
School Resource Officer (SRO)
The Police Department currently has one full-time SRO position, and this officer is assigned full time to Menlo Atherton High School. In partnership with the Sequoia Union School District, the district pays 50% of the SRO's total salary and benefits.

Menlo Atherton High School serves a combined student and staff population approaching 3,000, functioning as a large, complex campus environment with daily activity levels comparable to those of a small town. The current single officer SRO assignment is insufficient to meet the school's safety, intervention, and engagement needs at this scale. The addition of a second SRO would significantly enhance campus safety, response capability, student support, and overall officer safety.

Therapy Canine Handler
The Police Department's therapy canine program was established in July 2024 as part of the organization's ongoing commitment to community well being, victim support, and officer wellness. The program centers around the Department's trained therapy dog, Emmy, and her handler, Sergeant Jon Fong, who together provide comfort, emotional support, and positive

Request for Additional SRO and for Specialty Assignment Pay for Canine Therapy Handler 04-01-2026

engagement during police and community interactions. When the program was approved, it did not include specialty pay for the canine handler.

ANALYSIS
School Resource Officer (SRO)
Menlo‑Atherton High School serves a daily population of nearly 3,000 students and staff, making it one of the largest educational campuses in the region. The Atherton Police Department currently assigns one School Resource Officer (SRO) to the site, who responds to an average of 682 calls for service during the nine‑month school year. These calls routinely involve high‑risk and resource‑intensive incidents, including assaults, weapons-related reports involving guns and knives, sexual assaults, sex‑related offenses, mental‑health crises requiring evaluation or commitment, thefts, property crimes, drug‑related offenses, and domestic‑violence‑related matters.

The volume and seriousness of these incidents exceed the response capacity of a single officer assigned to a large, active campus. A one officer deployment model limits the Department's ability to ensure timely response, maintain campus presence, conduct prevention activities, and manage complex investigations while also safeguarding officer safety.

Assigning a second SRO will improve emergency response capability, enhance officer safety, increase consistent campus engagement, strengthen threat‑assessment and intervention efforts, and ensure continuity of service when one SRO is committed to an extended call, an investigation, or an absence. Expanding to a two officer model aligns with best practices for schools of this size and incident profile and is necessary to maintain a safe and supportive learning environment.

This authorized position would be frozen pending execution of an agreement with the school district to fund at least 50% of the position's cost. The estimated annual cost is $277,000 for salary and benefits, plus an additional $105,000 for a vehicle.

Therapy Canine Handler
Police K9 patrol/tracking/bite handlers generally receive specialty incentive pay because the assignment requires significant additional responsibilities, training, and risks beyond those of standard patrol duties. Typical police K9's are used for scent detection, narcotic detection, explosives and firearms detection, searching for humans, and enhancing officer and community safety. These functions require a highly trained handler canine team, ongoing certification, and daily off duty care.

K9 patrol/tracking/bite handlers invest extensive time in specialized POST related training, maintenance training, and scenario based deployments. They also assume responsibility for after hours care, including feeding, grooming, exercising, veterinary appointments, and transporting the canine. K9 handlers face heightened operational risk, including deployments involving weapons, searches, and high‑risk tactical scenarios. Specialty pay reflects the physical danger, liability exposure, and on‑call expectations associated with these duties.

Request for Additional SRO and for Specialty Assignment Pay for Canine Therapy Handler 04-01-2026

Per the current Atherton Police Officers Association (APOA) MOU, K9 patrol/tracking/bite handlers received 5% specialty pay plus 2 hours and 20 minutes of overtime per week for at home K9 maintenance duties. When the current MOU was finalized, the Police Department did not have a canine therapy dog program.

The Police Department's therapy canine program provides emotional support, victim assistance, community engagement, and internal wellness benefits through the Department's therapy canine, Emmy, and handler Sergeant Jon Fong. These duties are non tactical and focus on comfort, engagement, and crisis support rather than enforcement or high‑risk field operations.

To date, the program has been an overwhelming success both internally for the department and externally for the community. The program has demonstrated benefits, including improved officer morale, reduced stress levels among personnel, stronger community engagement, and the ability to provide comfort during traumatic events. The program has also proven highly effective during school visits, community activities, critical incidents, and victim interviews. Overall, the Therapy Dog Program reflects the Department's commitment to compassionate, holistic, and community‑centered policing, using innovative tools to build trust, support mental health, and enhance the quality of service to residents.

Due to the substantial differences in tactical risk, operational complexity, and specialized enforcement capability, it is appropriate that a therapy canine handler receive a lower specialty assignment pay rate than a patrol/tracking/bite K9 handler. Based on this, it is recommended that the therapy canine handler receive 2.5% specialty assignment pay. Providing 2 hours and 20 minutes of overtime per week for at-home therapy canine care and maintenance is not recommended.

The annual cost of the specialty pay, based on a top step patrol sergeant's salary, is approximately $5,000.

FISCAL IMPACT
School Resource Officer (SRO)
The estimated annual cost for an additional SRO is $277,000 for salary and benefits, plus an additional $105,000 for a vehicle. This authorized position would be frozen pending execution of an agreement with the school district to fund at least 50% of the position's cost.

Therapy Canine Handler
The annual cost of the recommended 2.5% specialty pay, based on a top-step patrol sergeant's salary, is approximately $5,000 per year.

GOAL ALIGNMENT
Goal E - Strengthen Community Engagement and Transparency

Request for Additional SRO and for Specialty Assignment Pay for Canine Therapy Handler 04-01-2026

Goal F - Be a Forward-Thinking, Well-Managed, Well-Planned Town

PUBLIC NOTICE
Public notification was achieved by posting the agenda, including this agenda item, at least 72 hours before the meeting in print and electronically. Pedestrian Information about the project is also disseminated via the Town’s electronic News Flash and Atherton Online. There are approximately 1,200 subscribers to the Town’s electronic News Flash publications. Subscribers include residents and stakeholders, including, but not limited to, media outlets, school districts, the Menlo Park Fire District, service providers (water, power, and sewer), and regional elected officials.

ATTACHMENTS
None

COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item ____ has or __X___ has not been before a Town Committee or Commission. ____ Audit/Finance Committee (meets every other month)
____ Bicycle/Pedestrian Committee (meets as needed)
____ Civic Center Advisory Committee (meets as needed)
____ Environmental Programs Committee (meets every other month) ____ Park and Recreation Committee (meets each month)
____ Planning Commission (meets each month)
____ Rail Committee (meets every other month)
____ Transportation Committee (meets every other month) ____ Tree Committee (meets each month)

Item No. 3
Town of Atherton
CITY COUNCIL STAFF REPORT – STUDY SESSION
TO: HONORABLE MAYOR AND CITY COUNCIL

GEORGE RODERICKS, CITY MANAGER
FROM: BRITTANY BENDIX, CONSULTING TOWN PLANNER
DATE: APRIL 1, 2026
SUBJECT: UPDATE ON MENLO COLLEGE CAMPUS HOUSING

DEVELOPMENT

RECOMMENDATION
It is recommended that the Council review and discuss the update regarding on-campus housing development at Menlo College and provide direction to staff on next steps.

BACKGROUND
On January 14, 2026, the City Council held a special meeting to receive an update from representatives of the Atherton Housing Coalition regarding their efforts to assist Menlo College with pursuing an on-campus housing development consistent with the Town’s 2023-2031 Housing Element goals. At that meeting the Coalition indicated that the College was considering a potential four-story residential building with below-grade parking on the parking lot off of Alejandra Avenue. Additionally, to accommodate this development the College indicated a need to replace the off-street parking lost from the residential development with a structure at the El Camino Real entrance to the campus. Upon receiving the report, the Council encouraged the Coalition to continue their efforts with the College to further refine the scope and needs of the campus to move forward with development.

Members of the Coalition have analyzed the site and estimated costs on a volunteer communityled basis. However, as discussions with staff have continued, it has become evident that to support the financing for a future project, the College should provide a cost estimation based on a realistic scope of development. Having real figures would assist in gaining the confidence of financial contributors and support a successful fundraising effort. As a result, the Coalition is seeking assistance from the Town to move this component of the effort forward.

ANALYSIS
The Town is limited in the mechanisms by which it can provide financial support while maintaining the Town’s interest and preserving the Town’s ability to define the parameters of the project. Based on information provided by the Coalition, staff anticipates that the resulting

March 26, 2026, City Council Staff Report
Study Session – Campus Housing Update

professional scope of work would range between $50,000 - $100,000. If the Council desires to further support this effort, the financial contribution would be managed through a Professional Services Agreement (PSA) in which the Town directs the work and the consultant would engage the College and Coalition for informational purposes. This process would then require issuance of a formal Request for Proposals, requiring approval by the Council before public release. Selection of the proposal is also subject to Council approval. Staff did consider alternative funding vehicles; however, this would require incorporation of the Coalition or its designation as a non-profit organization. Based on the need for this process, the Coalition has indicated a desire to step away from this effort.

The absence of community support towards this effort compounds the limited resources the College has available to put towards affordable housing development on campus. Moving forward, without the volunteer effort would require staff dedication from the College or the Town. If the Council wishes to continue this effort, it may direct staff to add this to their work plan, or include project management as a component of the Request for Proposal effort. In either scenario, efforts made by the Town on behalf of the College should be structured by a Memorandum of Understanding (MOU) to clarify roles, responsibilities and the scope of engagement. Additionally, the MOU could identify any repayment options to the Town should that be required.

Given the shift in community support on this project, staff is seeking direction from the Council on preferred next steps. Further action towards development of an MOU will necessitate additional Council discussion.

FISCAL IMPACT
None at this time.

GOAL ALIGNMENT
This Report and its contents are in alignment with the following Council Policy Goals:
▪ Goal 1 – Preserve Small Town Character and Quality of Life ▪ Goal 4 – Be Forward Thinking
▪ Land Use & Planning Priorities – Objective 8 – Work with multi-family project developers to address the Town’s affordable housing targets with specific emphasis on Menlo College.

PUBLIC NOTICE
Public notification was achieved by posting the agenda, with this agenda item being listed, at least 72 hours prior to the meeting in print and electronically. Information about the project is also disseminated via the Town’s electronic News Flash and Atherton Online. There are approximately 1,200 subscribers to the Town’s electronic News Flash publications. Subscribers include residents as well as stakeholders –to include, but be not limited to, media outlets, school districts, Menlo Park Fire Protection District, service provides (water, power, and sewer), and regional elected officials.

March 26, 2026, City Council Staff Report
Study Session – Campus Housing Update

COMMISSION/COMMITTEE FEEDBACK/REFERRAL
This item has not been before a Town Committee or Commission.

ATTACHMENTS
None.