Atherton City Council
June 3, 2026

Adopted Proposed
Actuals Budget Budget
Account Description 2024-25 2025-26 2026-27
213-00-40001-000 Secured Property Tax 535,645 1,207,902 837,550 213-00-48001-000 Interest Income 8,900 16,000 10,000
Advancement of Funds
Total Revenues 544,545 1,223,902 847,550
213-30-52031-000 Contract Maint Services 39,187 39,000 42,000 213-30-53003-000 Building Security 325 250 250
213-30-53004-000 Facility Repair & Maintenance 4,312 4,000 4,500 213-30-53008-000 Contract Custodial Services 71,302 75,000 80,000 213-30-53014-000 Utilities - Electricity 111,502 120,000 125,000 213-30-53016-000 Utilities Water 33,294 40,000 48,000
213-30-53036-000 Contract Pesticid & Fertilizer - 800 800 213-30-54010-000 Other Contract Services 92,292 55,000 85,000 213-30-55010-000 Custodial Supplies 40,000 45,000
213-30-55012-000 Construction Materials/Building Maintenance Mgr 18,852 20,000 213-30-55016-000 Other Supplies & Materials 2,631 200,000 210,000 213-30-57002-000 Building Improvements 615,000 500,000
Total Operations 354,844 1,207,902 1,160,550
Total Expenditures 354,844 1,207,902 1,160,550
Excess (Deficiency) of Rev Over Exp 189,701 16,000 (313,000) Beginning Fund Balance 2,717,592 2,907,293 2,923,293
Ending Fund Balance 2,907,293 2,923,293 2,610,293
Town of Atherton Annual Operating Budget FY 2026-2027
Special Revenue Fund
Library Fund
Attachment 5
Adopted Recomm
Fund 610 Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
610-00-48001-000 Interest on Investments 21,602 2,600 15,000 610-00-47509-012 Equip Replace Charges - Admin -
610-00-47509-018 Equip Replace Charges - Finance 10,500 10,500 10,500 610-00-47509-040 Equip Replace Charges - Police 363,658 360,000 255,000 610-00-47509-050 Equip Replace Charges - DPW Engineering 18,000 18,000 18,000 610-00-47509-053 Equip Replace Charges - DPW Street Maint 9,000 9,000 9,000 610-00-47509-057 Equip Replace Charges - DPW Park Maint 3,000 3,000 3,000 610-00-47509-059 Equip Replace Charges - Building Maint 25,000 25,000 25,000 610-00-48503-000 Property Damage Reimbursement 18,806 - - Donation 180,000
Total Revenues 469,566 608,100 335,500
Depreciation 216,609
610-18-57006-018 Computer Software 45,000 75,000
610-40-57004-040 Machinery & Equipment 108,873 150,000 45,000 610-40-57005-040 Vehicles & Accessories 52,201 180,000 - 610-50-57005-050 Vehicles & Accessories - -
Total Expenditures 377,683 375,000 120,000
Excess (Deficiency) of Revenues Over
Expenditures 91,883 233,100 215,500
Beginning Net Asset (Deficit) 1,491,339 1,583,222 1,816,322 Ending Net Asset (Deficit) 1,583,222 1,816,322 2,031,822 Town of Atherton Annual Operating Budget FY 2026-2027
Internal Service Fund
Equipment Replacement Budget By Account
Attachment 5
Adopted Recomm
Fund 614 Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
614-00-47503-012 Charges for Services - Admin Dept 7,481 6,985 7,457 614-00-47503-018 Charges for Services - Finance Dept 4,701 5,056 5,235 614-00-47503-025 Charges for Services - Building Dept 1,755 1,761 1,786 614-00-47503-040 Charges for Services - Police Dept 57,514 52,730 165,214 614-00-47503-050 Charges for Services - DPW Engineering 1,515 2,425 2,467 614-00-47503-053 Charges for Services - DPW Street Maint 2,240 2,357 2,455 614-00-47503-057 Charges for Services - DPW Park Maint 1,533 866 1,060 614-00-47503-058 Charges for Services - DPW Park Prog & Tennis Fd 654 713 731 614-00-47503-059 Charges for Services - DPW Building Maint 1,012 1,160 1,055 614-00-48001-000 Interest on Investments 62,890 4,000 20,000 614-00-49001-000 Transfer From General Fund
Total Revenues 141,296 78,053 207,460
614-30-51013-000 Worker's Comp Expense 191,238 250,000 417,000 614-30-51017-000 Safety/Compliance Program Assessment 2,528 6,183 5,000 614-00-49001-000 Reserve Equity Contribution
Total Expenditures 193,767 256,183 422,000
Excess (Deficiency) of Revenues Over Expenditures (52,471) (178,130) (214,540) Transfer-in
Beginning Net Assets (Deficit) 1,953,638 1,901,168 1,723,038 Ending Net Assets (Deficit) 1,901,168 1,723,038 1,508,498 Town of Atherton Annual Operating Budget FY 2026-2027
Internal Service Fund
Worker's Compensation Budget By Account
Attachment 5
Adopted Recomm
Fund 615 Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
615-00-47504-000 Liability Insurance Charge 485,454 575,773 610,320 615-00-47505-000 Employment Practice Liability Charge 109,262 58,558 62,071 615-00-48001-000 Interest on Investments 22,602 5,000 18,000 Total Revenues 617,318 639,331 690,391
615-30-53019-000 Liability Insurance Expense 534,039 575,773 610,320 615-30-53020-000 Employment Practice Liability 60,677 58,558 62,071 615-30-53022-000 Liability Claim Expense 14,947 100,000 100,000 Total Expenditures 609,663 734,331 772,391
Excess (Deficiency) of Revenue Over
Expenditures 7,654 (95,000) (82,000)
Beginning Net Assets (Deficit) 622,462 630,117 535,117
Ending Net Assets (Deficit) 630,117 535,117 453,117
Town of Atherton Annual Operating Budget FY 2026-2027
Internal Service Fund
General Liability Budget By Account
Attachment 5
Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
616-00-47506-000 GASB 45 ARC - Contribution 152,986 - 81,511 616-00-47506-012 GASB 45 ARC - Admin 7,851 7,842 7,920
616-00-47506-018 GASB 45 ARC - Finance 3,945 3,942 3,969 616-00-47506-025 GASB 45 ARC - Building 3,992 3,979 3,972 616-00-47506-040 GASB 45 ARC - Police 45,085 53,757 53,736 616-00-47506-050 GASB 45 ARC - DPW Engineering 5,956 5,913 5,951 616-00-47506-053 GASB 45 ARC - DPW Street Maint 5,974 5,951 3,983 616-00-47506-057 GASB 45 ARC - DPW Park Maint 1,963 1,962 1,981 616-00-47506-058 GASB 45 ARC - DPW Park Program - -
616-00-47507-012 EE Benefits Earned - Admin 20,118 20,594 22,372 616-00-47507-018 EE Benefits Earned - Finance 13,107 15,167 15,705 616-00-47507-025 EE Benefits Earned - Building 4,914 5,133 5,209 616-00-47507-040 EE Benefits Earned - Police 178,637 210,918 216,546 616-00-47507-050 EE Benefits Earned - DPW Engineering 4,018 7,124 7,250 616-00-47507-053 EE Benefits Earned - DPW Street Maint 6,266 7,071 7,366 616-00-47507-057 EE Benefits Earned - DPW Park Maint 4,403 2,598 3,181 616-00-47507-058 EE Benefits Earned - DPW Park Program 1,780 2,139 2,192 616-00-47507-059 EE Benefits Earned - DPW Bldg Maint 2,893 3,479 3,166 616-00-47508-012 Unemploy Benefits - Admin 7,124 6,985 7,457 616-00-47508-018 Unemploy Benefits - Finance 4,416 5,056 5,235 616-00-47508-025 Unemploy Benefits - Building 1,755 1,711 1,736 616-00-47508-040 Unemploy Benefits - Police 56,389 53,979 55,240 616-00-47508-050 Unemploy Benefits - DPW Engineering 1,515 2,375 2,417 616-00-47508-053 Unemploy Benefits - DPW Street Maint 2,194 2,357 2,455 616-00-47508-057 Unemploy Benefits - DPW Park Maint 1,515 866 1,060 616-00-47508-058 Unemploy Benefits - DPW Park Program 636 713 731 616-00-47508-059 Unemploy Benefits - DPW Building Maint 1,003 1,160 1,055 616-00-48001-000 Interest on Investments 39,201 4,500 29,000 Total Revenues 579,636 437,271 552,396
616-xx-51009-xxx Retiree Health-Care OPEB - - -
616-12-51009-012 Retiree Health-Care (Admin) 7,618 7,842 7,920 616-18-51009-018 Retiree Health-Care (Finance) 3,826 3,942 3,969 616-25-51009-025 Retiree Health-Care (Building) 3,860 3,979 3,972 616-40-51009-040 Retiree Health-Care (Police) 51,360 53,757 53,736 616-50-51009-050 Retiree Health-Care (Engineering) 5,754 5,913 5,951 Town of Atherton Annual Operating Budget FY 2026-2027
Internal Service Fund
Employee Benefits Budget By Account
Attachment 5
Adopted Recomm
Fund 616 Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
Town of Atherton Annual Operating Budget FY 2026-2027
Internal Service Fund
Employee Benefits Budget By Account
616-53-51009-053 Retiree Health-Care (Street Maint) 5,776 5,951 3,983 616-57-51009-057 Retiree Health-Care (Park Maint) 1,905 1,962 1,981 616-58-51009-058 Retiree Health-Care (Park Program) - - - 616-30-51016-030 Unemployment Insurance - 15,000 15,000 616-50-51016-050 Unemployment Insurance (Engineering) - 616-30-50013-030 Employee Benefits Earned 347,805 345,000 345,000 Allocation to General Fund ADP 800,000
Total Expenditures 1,227,905 443,346 441,512
Excess (Deficiency) of Revenues Over
Expenditures (648,269) (6,075) 110,884
Beginning Net Assets (Deficit) 756,811 108,543 102,468
Ending Net Assets (Deficit) 108,543 102,468 213,352
Attachment 5
Adopted Recomm
Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
105-00-47027-058 Tennis Classes 50,004 50,000 50,000
105-00-47026-058 Tennis Keys 26,853 20,000 25,000
105-00-48001-058 Interest Income 6,665 1,200 4,000
105-00-48501-000 Donation & contributions
Total Revenues 83,522 71,200 79,000
105-58-52031-000 Contract Maint Services 9,415 13,000 13,000 105-58-53003-000 Building Security 2,634 3,000 3,000
105-58-53004-000 Facility Repair & Maint 411 40,000 30,000 105-58-55012-000 Construction Materials 1,762 5,000 5,000 105-58-55016-000 Other Supplies & Matls
Total Operations 14,222 61,000 51,000
Total Expenditures 14,222 61,000 51,000
Excess (Deficiency) of Rev
Over Exp 69,300 10,200 28,000
Contribution from MALL
Player Capital contract
Beginning Fund Balance 132,178 201,477 211,677
Ending Fund Balance 201,477 211,677 239,677
Town of Atherton Annual Operating Budget FY 2026-2027
Special Revenue Fund
Tennis Fund 105
Attachment 5
Adopted Proposed
Actual Budget Budget
Account Description 2024-2025 2025-2026 2026-2027
209-00-45019-040 Grant 194,663 190,000 200,000
209-00-45020-040 Other Reimbursements - - -
209-00-48001-040 Interest Income 6 150 100
Total Revenue 194,670 190,150 200,100
209-40-50001-040 Salaries related expenditures 194,663 190,000 200,000 Total Expenditure 194,663 190,000 200,000
Excess (Deficiency) of Rev
Over Exp 6 150 100
Beginning Fund Balance 188 195 345
Ending Fund Balance 195 345 445
Town of Atherton Annual Operating Budget FY 2026-2027
Special Revenue Fund
COPS Grant
Attachment 5