City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Page iii
Assessment Statement ................................................................................... 20 Assessment Diagram ....................................................................................... 22 Appendix A – SANDAG Trip Generation Tables ............................................... 23 Appendix B – Assessment Roll ........................................................................ 25
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Page iv
List of Tables
Table 1 – FY 2025 Budget Summary ................................................................................... 8 Table 2 – General Benefit for Arterial Streets .................................................................. 14 Table 3 – Calculation of General Benefit .......................................................................... 14 Table 4 – Single‐Family Equivalent Rates .......................................................................... 17 Table 5 – Maximum Single‐Family Equivalent Rate Calculation ....................................... 19
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Page v
List of Figures
Figure 1 – Assessment Diagram ........................................................................................ 22
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Introduction
Overview
The City of Berkeley (“City”) provides maintenance and servicing of certain publicly‐ owned street lights throughout the City. In order to fund the installation, maintenance and operation (the “Services”) of these improvements (“Improvements”), the City formed a city‐wide street light assessment district in 1982. The rates for the 1982 assessment district have never been increased. Revenues from these assessments are placed into the streetlight fund (Fund 470).
In time, the financial outlook of the Streetlight fund began to cause concern as the costs increased for energy, labor and materials, while the revenue remained relatively static.
Accordingly, the Streetlight fund no longer had enough funds to fund the Street light program. As a result, beginning in Fiscal Year 2006
1 the Streetlight fund began to receive
a subsidy from the City’s General Fund in order to balance revenues with expenditures.
However, because of other demands on the General Fund, that subsidy ended beginning Fiscal Year 2018. The modest fund balance was sufficient for Fiscal Year 2018 to cover that year’s anticipated expenses, but under current conditions it was expected to be depleted during Fiscal Year 2019. To establish financial sustainability for the Streetlight fund and avoid significant reductions in service levels, in 2018 the City conducted a funding measure to increase the assessment revenue for street light services.
With the passage of Proposition 218 in 1996, any increase in assessments must be approved by the affected property owners through a specified ballot proceeding. In addition, Proposition 218 and related subsequent court decisions create strict criteria for how assessments can be apportioned to the various propertie s, and the existing 1982 assessment structure may not be adequately consistent with these newer criteria.
While the 1982 assessment structure may continue as a “grandfathered” assessment, any increase must be implemented in accordance with Proposition 218 and court decisions. For this reason, a new district, Street Lighting Assessment District 2018 (“District”), was formed separately, leaving the 1982 assessmen t structure in place, as is.
The District will was formed and the levies are made pursuant to Part 2 of Division 15 of the California Streets and Highways Code, commonly known as the Landscape and Lighting Act of 1972 (“Act”), and Article XIIID of the California Constitution (“Article”).
1 Fiscal years are referenced in this Report by the year that fiscal period ends. For example, Fiscal Year 2006 would cover the period from July 1, 2005 through June 30, 2006.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Assessment Formation Process
This Engineer’s Report (“Report”) describes the Street Lighting Assessment District 2018 ( “ D i s t r i c t ” ) , a l o n g w i t h t h e b o u n d a r i e s , a d e s c r i p t i o n o f t h e facilities and public improvements to be improved, serviced and maintained by the ass essments (the "Improvements”), and the proposed assessments for Fiscal Year 2025 (“Assessments”).
At its meeting on April 3, 2018, the City Council passed a resolution directing that a notice of assessment and assessment ballot be mailed to property owners wi t h in th e Di st r i ct whose property receives special benefit from the Improvements. The notice included a description of the Improvements to be funded by the Assessments , the proposed assessment amount for each parcel owned, and an explanation of the method of completing and submitting the ballot. Ballots were mailed on or about April 11, 2018.
On May 29, 2018, a public hearing was be held for the purpose o f allowing public testimony regarding the proposed Assessments. At the Public Hearing, the public had the o p p o r t u n i t y t o s p e a k o n t h e i s s u e , v o i c e a n y c o n c e r n s o r p r o t e sts, and obtain further information about the proposed Assessments.
The returned ballots were then t abulated, and the ballot result s were announced at the City Council meeting on June 12, 2018. It was determined that t he assessment ballots s u b m i t t e d i n o p p o s i t i o n t o t h e p r o p o s e d A s s e s s m e n t s d i d n o t e x ceed the assessment b a l l o t s s u b m i t t e d i n f a v o r o f t h e A s s e s s m e n t s ( e a c h b a l l o t w a s weighted by the proportional financial obligation of the property for which the ballot was submitted), so the Council was able to take action to approve the levying of A ssessments for Fiscal Year 2019. The Assessments were confirmed and approved, and the Asse ssment information was submitted to the County Auditor/Controller. The County Auditor/Controller included the Assessments on the property tax roll beginning in Fiscal Year 2019. Assessments may now be continued by the City Council from year to year.
Legal Requirements
Proposition 218
This Assessment District was formed consistent with Proposition 218, The Right to Vote on Taxes Act, which was approved by the voters of California on November 6, 1996 and is now codified as Articles XIIIC and XIIID of the California C onstitution. Proposition 218 provides for benefit assessments to be levied to fund the cost o f p r o v i d i n g s e r v i c e s , improvements, as well as maintenance and operation expenses to a public improvement which benefits the assessed property.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Proposition 218 describes a number of important requirements, including property‐ owner balloting for the imposition, increase and extension of assessments, and these requirements are satisfied by the process used to establish this Assessment District.
Silicon Valley Taxpayers Association, Inc. v. Santa Clara Count y Open Space Authority
In July 2008, the California Supreme Court decided Silicon Vall ey Taxpayers Association, Inc. v. Santa Clara County Open Space Authority (“SVTA”), the most significant court case clarifying the substantive assessment requirements of Proposition 218. Several of the most important elements of the decision included further emphas is that:
Benefit assessments are for special benefits to property, not general benefits. The services and/or improvements funded by assessments must be clearly defined.
Assessment districts must be drawn to contain all parcels that receive a special benefit from a proposed public improvement.
Assessments paid in each assessment district must be proportional to the special benefit received by each such parcel from the improvements and services funded by the assessment.
This Engineer’s Report and the process used to establish the Assessments are consistent with the SVTA decision and with the requirements of Article XIIIC and XIIID of the California Constitution based on the following factors:
1. The District is narrowly drawn to include only the properties t hat receive special benefit from the specific Improvements. Thus, zones of benefit are not required, and the assessment revenue derived from real property in the District is extended only on the Improvements in the District.
2. The Improvements which will be constructed and maintained with Assessment proceeds in the District are located in close proximity to the real property subject to the Assessment. The Improvements provide illumination to str eets and sidewalks enabling improved access to the residents of such ass essed property.
The proximity of the Improvements to the assessed parcels and the improved access and increased safety provided to the residents of the as sessed parcels by the Improvements provides a special benefit to the parcel being assessed pursuant to the factors outlined by the Supreme Court in that decision.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
3. Due to their proximity to the assessed parcels, the Improvement s financed with Assessment revenues in the District benefit the properties in that District in a manner different in kind from the benefit that other parcels of real property in the area derive from such Improvements, and the benefits conferred on such property in the District are more extensive than a general incr ease in property values.
4. The assessments paid in the Distr ict are proportional to the sp ecial benefit that each parcel within the District receives from the Improvements because:
a) The costs of the specific lighting Improvements and maintenance and utility costs in the District are specified in this Report; and
b) Such Improvement and maintenance costs in the District are allocated among different types of property located within the District and equally among those properties which have similar characteristics, such as single‐ family residential parcels, multi‐family residential parcels, commercial parcels, industrial parcels, etc.
Dahms v. Downtown Pomona Property
On June 8, 2009, the Court of Appeal amended its original opini on upholding a benefit assessment for property in the downtown area of the City of Pom ona in Dahms v.
Downtown Pomona Property (“Dahms”). On July 22, 2009, the California Supreme Court denied review. In Dahms the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services an d improvements funded by the assessments were directly provided to property in the asses sment district. The Court also upheld discounts and exemptions from the assessment for certain properties.
Bonander v. Town of Tiburon
On December 31, 2009, in Bonander v. Town of Tiburon (“Bonander”), the Court of Appeal overturned a benefit assessment approved by property owners to pay for placing o v e r h e a d u t i l i t y l i n e s u n d e r g r o u n d i n a n a r e a o f t h e T o w n o f T iburon. The Court invalidated the assessments primarily on the grounds that the assessments had been apportioned to assessed property based in part on relative costs within sub‐areas of the assessment district instead of the overall cost of the improveme n t s a n d t h e o v e r a l l proportional special benefits.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Beutz v. County of Riverside
On May 26, 2010 the Court of Appeals issued a decision in Steven Beutz v. County of Riverside (“Beutz”). This decision overturned an assessment for park maintenance i n Wildomar, California, primarily because the general benefits as sociated with improvements and services was not explicitly calculated, quanti fied and separated from the special benefits.
Golden Hill Neighborhood Association v. City of San Diego On September 22, 2011, the Court of Appeal issued a decision in Golden Hill Neighborhood Association v. City of San Diego appeal. This deci sion overturned an assessment for street and landscap ing maintenance in the Greate r Golden Hill neighborhood of San Diego, California. The Court described two primary reasons for its decision. First, like in Beutz, the Court found the general benefits associated with services were not explicitly calculated, quantified and separated from t he special benefits. Second, the Court found that the City failed to recor d the basis for the assessment on its own parcels.
Compliance with Current Law
This Engineer’s Report is consistent with the requirements of A rticles XIIIC and XIIID of the California Constitution and with the SVTA decision because the Improvements to be funded are clearly defined; the I mprovements are directly avail able to and will directly benefit property in the District; and the Improvements provide a direct advantage to property in the District that would not be received in absence of the Assessments.
This Engineer’s Report is consistent with Beutz, Dahms and Greater Golden Hill because the Improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded fro m the Assessments. The Engineer’s Report is consistent with Bonander b e c a u s e t h e A s s e s s m e n t s h a v e b e e n apportioned based on the overall cost of the Improvements and Services and proportional special benefit to each property.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Plans and Specifications
The work and Improvements to be undertaken by the City and the cost paid from the levy of the annual assessment provide special benefit to assessor pa rcels within the District defined in the Method of Assessment herein. Consistent with the Act, the Improvements are generally described as follows:
The installation, maintenance, and servicing of local street lights in close proximity to certain lots and parcels which provide a direct special benefit to such lots or parcels.
The installation, maintenance, and servicing of peripheral stree t l i g h t st r u c t u r e s w h i c h provide a special benefit to all the assessable parcels within the District whether or not such parcels are in close proximity to such lighting.
The installation or construction of public lighting facilities, or the acquisition of any new improvements.
Plans and Specifications for the Improvements for the District are voluminous and are not bound in this Report but by this reference are incorporated and made a part of this Report. The Plans and Specifications are on file in the Public Works Engineering Office where they can be made available for public inspection.
Article XIII D of the California Constitution defines "maintenance and servicing expenses" as, "the cost of rent, repair, replacement, rehabilitation, fue l, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement.” The Improvement funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bu lbs, fixtures and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and servicing of the local lighting improvements benefiting the parcels within the District.
The Improvements to be maintained and serviced within the District are to be part of the local street light system of the City of Berkeley that confers special benefit to the District's parcels. The specific location of local street light Improvements within the City can be found in the Streetlight Condition Assessment by Tanko Lighting , which is on file in the office of the Director of Public Works, where it is available for public inspection.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
The Improvements to be maintained and serviced within the Distr ict include City‐owned street lights within the right of way of the local public stree t s l o c a t e d w i t h i n t h e boundaries of the District. These lights are all within close proximity to the parcels within the District identified as receiving local lighting benefit in the Method of Assessment, and, as such, provide special benefit to these parcels.
All street light maintenance will be performed by the City of Berkeley or its contractors.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Fiscal Year 2025 Budget
A summary budget for fiscal year 2025 for the maintenance of the Improvements is provided below. The full Itemized budget for the Assessment District is voluminous and is not bound in this report but by reference is incorporated and m ade a part of this report.
The Itemized budget is on file in the Department of Public Work s where it is available for public inspection.
Table 1 – FY 2025 Budget Summary
FY 2025
Revenue
1982 Assessment Dist 1,422,966 $
SLAD 2018 Assessm ents 1 838,753
Misc. Revenue 500
TOTAL REVENUE 2,262,219 $
Expenses
Personnel Expenses
Personnel 474,194
Other Operating Expenses
Non‐Personnel 452,239
Indirect Costs 56,564
Gas/Electricity 498,352
Debt Service Payment 217,907
Operating Transfer Out 12,120
County Collection Fee 37,367
Other Operating Subtotal 1,274,549 $
Capital Expenses
Deferred Capital/Maint 200,000
Capital Subtotal 200,000$
TOTAL EXPENSES 1,948,743 $
To (from) General Fund and/or Reserves 313,477$
Budget Allocation to Parcels
Total Street Light 2018 Assessments 1 838,753$
Total Street Light 2018 SFEs 46,691.257
Assessment per SFE 2 17.96$
Notes on the Budget:
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
1. The Act requires that proceeds from the Assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the Assessment shall be used only for the purposes stated within this Report. Any balance remaining at the end of the Fiscal Year, June 30, must be carried over to the next Fiscal Year. The City may also establish a reserve fund for contingencies and special projects, as well as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' assessments.
2. The rate shown here is for a Single‐Family Equivalent (“SFE”), which is a single‐family home or its equivalent. For the definition of the term SFE and rates for other types of property, see the section titled, “Method of Assessment” and the sections following it in this report.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Method of Assessment
This section of the Engineer’s Report includes an explanation of the benefits derived from the installation, maintenance and servicing of the Improvements throughout the District and the Assessment methodology used to apportion the total Asse ssment to properties within the District.
The District consists of all assessor parcels within the boundaries as defined by the Assessment Diagram and the parcels identified by the Assessor Parcel Numbers listed with the levy roll included with this Report. The parcel list includes all assessable privately and publicly owned parcels within the boundaries. The method used for apportioning the Assessment is based on the proportional special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two‐step process: the first step is to identify the types of special benefit arising from the Improvem ents and the second step is to allocate the Assessments to property based on the estimated relative special benefit for each type of property.
Discussion of Benefit
In summary, the Assessments can only be levied based on the special benefit to property.
This benefit is received by property over and above any general benefits. Moreover, such benefit is not based on any one property owner’s use of the Improvements or a property owner’s specific demographic status. With reference to the requ irements for Assessments, Section 22573 of the Act states:
The net amount to be assessed upon lands within an assessment d istrict may be apportioned by any formula or method which fairly distributes t he net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that Assessments must be based on the special benefit to property:
No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Special Benefit
Street lighting is an optional improvement, not required by state or federal law, that is an enhancement over and above requisite infrastructure, and thus is a special benefit. The majority of the benefits of the street lights are received by the benefited property, with a small portion of the benefits received by the general public on major streets only. This portion received by the general public is captured and quantified in the following section.
The factors that determine special benefit conferred on parcels are detailed below:
Improved Visibility and Safety
Well maintained, effective street lighting provides special ben efit to proximate parcels, within range of the light, because it allows for safer and improved use of the property in the evenings, early morning, and at night. Street lighting provides special benefit because it increases neighborhood safety and, at least indirectly, reduces the likelihood of crime on the proximate parcels. Over time, the Improvements continue to confer a particular and distinct special benefit upon parcels within the District because of the nature of the Improvements. The proper maintenance of the street lights and appurtenant facilities increases visibility and local human presence and, in many situ ations, helps reduce property‐related crimes, especially vandalism, against assessed properties in the District.
Improved Access, Navigation and Traffic Safety
Well maintained, effective street lighting enhances ingress, egress and accessibility of all forms to the assessed parcels in the evening, early morning, and at night by increasing visibility. Improved visibility also helps prevent local automo bile, bicycle, and pedestrian traffic accidents related to the assessed parcels. This benefit includes a reduction in accidents during non‐daylight hours.
Improved Community Character and Vitality
Well maintained, effective street lighting promotes evening and nighttime social interaction of residents and customers of businesses and industry. This creates a positive atmosphere and enhanced community image in the evening and at night for the assessed parcels.
All of the above‐mentioned items also contribute to a specific enhancement to each of the parcels within the District. The proximate street lights ma ke each parcel safer, more visible, more accessible, more useful, more valuable and more desirable; and this further strengthens the basis of these Assessments.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
General Versus Special Benefit
The proceeds from the Assessments are used to fund the describe d Improvements and increased levels of maintenance to the other City facilities that serve and benefit the properties in the District. In absence of the Street Lighting Assessment District 2018, such Improvements would not be properly maintained. Therefore, the D istrict’s purpose is to ensure that the necessary and beneficial public facilities for property in the District are properly maintained, operated and repaired over time. The Assessments will ensure that street lighting and associated improvements within and adjacent t o t h e D i s t r i c t a r e functional, well maintained and effective. These public resources directly benefit the p r o p e r t y i n t h e D i s t r i c t a n d w i l l c o n f e r d i s t i n c t a n d s p e c i a l benefits to the properties within the District.
The Improvements and Services are specifically designed, located and created to provide additional and improved resources for property inside the Distr ict and not the public at large although the Improvements maintained by the Services may be available to the general public. Other properties that are outside the District do not enjoy the unique proximity and other special benefit factors described previously . T h e s e I m p r o v e m e n t s and Services are of special benefit to properties located withi n the District because they provide a direct advantage to properties in the District that would not be provided in the absence of the Assessments. Any general benefits to surroundin g properties outside of the Assessment District, if any, are collateral and conferred concomitantly.
Quantification of General Benefit
Although the analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general. General benefits cannot be funded by these assessments. The funding for general benefits must come from other sources.
The maintenance and servicing of these Improvements is also par tially funded, directly and indirectly, from other sources, including the City of Berke ley, Alameda County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.). This funding from other sources more than compensates for general benefits, if any, rec eived by the properties within the Assessment District.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
In the 2009 Dahms case, the Court upheld an asse ssment that was 100% special ben efit o n t h e r a t i o n a l e t h a t t h e s e r v i c e s f u n d e d b y t h e a s s e s s m e n t s w ere directly provided within the assessment district. It is also important to note th at the improvements and services funded by the assessments in Pomona are similar to the improvements and s e r v i c e s f u n d e d b y t h e A ss e s s m e n t s d e s c r i b e d i n t h i s E n g i n e e r ’ s Report and the Court found these improvements and services to be 100% special benefi t. Also similar to the assessments in Pomona, the Assessments described in this Engineer’s Report fund Improvements and Services directly provided within the District a n d e v e r y b e n e f i t i n g property in the District enjoys proximity and access to the Improvements. Therefore, Dahms establishes a basis for minimal or zero general benefits from the Assessments.
Nonetheless, possible general benefits have been liberally calculated below and then shown to be more than offset by resources from non‐assessment sources.
Calculation of G eneral Benefit
The Illumination Engineering Society of North America provides a widely‐used standard for street lighting which has become the de‐facto industry stan dard. This standard specifies footcandle requirements as a measurement of illumination at the roadway level, which are different for local, collector, and major streets usi ng three levels (low/medium/high) of pedestrian activity. The three street classifications and pedestrian activity levels are described below with a discussion of their general benefit contribution from the street light system.
Local Streets – a street that is used to gain access to the property bordering it. The street l i g h t s o n l o c a l s t r e e t s p r i m a r i l y s e r v e t h e a d j a c e n t p r o p e r t y owner. Therefore, per industry standard, the street lights on local streets have no general benefit component.
Collector Streets – low to moderate capacity roads which serve to move traffic from local streets to arterial roads. Similar to local streets, collector streets are primarily used by local residents and per industry standard are also deemed to have no general benefit component. This street classification will be used as the basel ine for this analysis.
Arterials – high capacity streets that serve as the principal ne t wo r k f o r t h r o u g h t r a f f i c flow. These routes connect areas of principal traffic generatio n and important regional roadways traversing the City. As such, this traffic includes a significant number of drivers from outside the District and the street light Improvements may c o n f e r s o m e g e n e r a l benefit on those drivers.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
On average, arterial streets requ ire a 45% increase in lighting l eve l s f r om t h e b ase l i ne collector streets.2 This increase in lighting reinforces the special benefits to t he abutting properties as defined above: increased visibility and safety; improved access, navigation and traffic safety; and improved community character and vitali ty. In addition to these benefits, the through traffic flow, which includes drivers from outside the District, receives the additional benefit of reduction in nighttime accidents due to enhanced lighting. The degree to which each of these benefits can be considered general benefit is shown in Table 2 below.
Table 2 – General Benefit for Arterial Streets
The general benefit from arterial streets must be combined with the general benefit from a l l o t h e r s t r e e t s i n t h e D i s t r i c t . E a c h c a t e g o r y o f s t r e e t h a s its unique general benefit weight, prorated by center line miles of streets. This calculation is shown in Table 3 below.
Table 3 – Calculation of General Benefit
2 Based on values from the Illumination Engineering Society of North America, “American National Standard Practice for Roadway Lighting.”
Benefit Factor
Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Improved Nighttime Visibility and Safety 25 0% 0.0%
Improved Access, Navigation and Traffic
Safety 25 50% 12.5%
Improved Community Character and Vitality 25 0% 0.0%
Reduction in Nighttime Accidents 25 75% 18.8%
General Benefit on Arterial Streets from Improved Lighting 31.3% Street Classification
General
Benefit
Weight
General
Benefit
Local 158 73.1% 0% 0.0%
Collector 37 17.1% 0% 0.0%
Arterial 21 9.7% 31.3% 3.0%
TOTAL 216 100% 3.0%
Centerline Miles
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
A s a r e s u l t , t h e C i t y o f B e r k e l e y w i l l c o n t r i b u t e a t l e a s t 3 . 0 % of the total budget from sources other than the Assessmen t. This contribution offsets any general benefits from the Assessment Services.
Calculation of the Current General Benefit Contribution from th e City This general benefit contribution is the sum of the following components:
The City of Berkeley owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment District improvements. This curb and g utter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the Improvements. The contribution from the City of Berkeley toward general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.
The City of Berkeley owns and maintains a storm drainage system along the border of the District’s Improvements. This sy stem serves to prevent flooding and associated damage to the Improvements and to manage urban runoff including local pollutants loading from the Improvements. The contribution from the City of Berkeley toward general benefit from the maintenance and operation of the local storm drainage system is conservatively estimated to be 1%.
The City of Berkeley owns and maintains local public streets throughout the District.
These public streets provide access to the Improvements for its e n j o y m e n t a s w e l l a s efficient maintenance. The contribution from the City of Berkeley toward general benefit from the maintenance of local public streets is conservatively estimated to be 1%.
The value of the construction of the existing street light Improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by funds other than these Assessments, this “annuity” can be used to off set general benefit costs and is conservatively estimated to contribute 25%.
General Benefit is More than Offset by City Contribution Therefore, the total general benefit is liberally quantified at 3 . 0 % , w h i c h i s m o r e t h a n offset by the total non‐assessment contribution toward general benefit of 28%.
Method of Assessment
As previously discussed, the proposed Assessments will provide comprehensive Improvements that will clearly confer special benefits to properties in the proposed District. The allocation of special benefits to property is partially based on the type of property and the size of property.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
The development of an Assessment methodology requires apportioning to determine the relative special benefit for each property. To determine the special benefit received by individual parcels, the use of that parcel must be considered. Each category of property can benefit from street lights in a unique way, and those characteristics must be quantified. As noted above, the special benefit factors are as follows:
Improved visibility and safety
Improved access, navigation and traffic safety
Improved community character and vitality
The basis for apportioning Assessments is traffic generated to and from a particular parcel. This is used because the amount of traffic generated by a parcel is directly proportional to, and effectively models, the relative quantity of the three special benefit factors. For instance, the more people that come and go from a site, the more the site benefits from the improved visibility and safety. The same reasoning applies to the other special benefit factors.
Residential Traffic
The typical single‐family residence (“SFR”) generates approximat e l y t e n v e h i c u l a r t r i p s per day. Condominium units generate approximately eight trips p er day and apartment units generate approximately six trips per day per unit. The trip generation rates that are used for each land use are based on the trip generation rates published by the San Diego Association of Governments and the Encinitas Ranch Austin Foust Traffic Study. The trip generation rates are included in Appendix A of this report.
Non‐Residential Traffic
Trip generation for non‐residential parcels vary depending on their designated land use as well as size of parcel. The trip generation data for non‐res idential land uses are based on trips per acre. For instance, a commercial parcel on two acres typically will have twice the traffic of a commercial parcel on one acre. It follows that the two‐acre parcel will then receive twice the benefit from the street lighting as the one‐acre parcel. Various land uses were grouped into categories with similar traffic characteristi cs, resulting in the fee categories shown later in this report.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Darkness
Non‐residential parcels typically do not operate all night long. The average period of darkness is 12 hours, but non‐residential uses will only operat e for approximately three hours of that time. For that reason, a non‐residential darkness factor of (3 ÷ 12 =) 25% is applied to those parcels. For two non‐residential categories, t h e d a r k n e s s f a c t o r i s different, as shown below:
Offices and banks typically close earlier than other non‐residential uses so they are assigned a darkness factor of 12.5%.
Hotels, motels and boarding houses typically have activity further into the night than other non‐residential uses, so they are assigned a darkness factor of 50%.
Non‐residential trip generation is then adjusted for the darkness factor for each rate category.
Single‐Family Equivalents
The SFR category is used as the baseline for calculating the sp ecial benefit for all other land uses and sizes. Each rate category is assigned a single‐fa mily equivalent (“SFE”) rate using the following formula:
ADT x Darkness Factor
ADT for SFR
SFE Rate=
Where:
ADT = Average Daily Trips for each category
ADT for SFR = ADT for single‐family residential, which is used as a baseline figure for SFE rate
SFE Rate = SFEs per unit shown (parcel, [living] unit, or acre) The results of these calculations for each rate category are shown in Table 4 below.
Table 4 – Single‐Family Equivalent Rates
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
.
Landuse Category ADT
Darkness
Factor
Adj
ADT SFE Rate Unit
Residential
Single Family 10 1 10 1.000 parcel
M ulti‐Family < 5 units 8 1 8 0.800 unit
M ulti‐Family 5 or more units 6 1 6 0.600 unit
Condominium 8 1 8 0.800 parcel
Mobile Home 5 1 5 0.500 unit
Multiple SFR on parcel 10 1 10 1.000 unit
Non‐Residential
General Commercial 600 0.25 150 15.000 acre
Industrial / Warehouse 60 0.25 15 1.500 acre
Auto Repair 400 0.25 100 10.000 acre
Hotel / Motel / Boarding 200 0.5 100 10.000 acre
Hospital 250 0.25 62.5 6.250 acre
Retirement Home 50 0.25 12.5 1.250 acre
School / Day Care 90 0.25 22.5 2.250 acre
Medical / Dental / Vet 500 0.25 125 12.500 acre
Church 30 0.25 7.5 0.750 acre
Mortuary 10 0.25 2.5 0.250 acre
Recreational 100 0.25 25 2.500 acre
Parking / Transportation 200 0.25 50 5.000 acre
Mini Storage 30 0.25 7.5 0.750 acre
Office 300 0.125 37.5 3.750 acre
Bank 1000 0.125 125 12.500 acre
Park / Open Space / Agriculture 2 0.25 0.5 0.050 acre
Vacant 0 na
Annual Assessment Increase
The Assessment is subject to an annual adjustment tied to the San Francisco‐Oakland‐ Hayward Consumer Price Index‐U as of December of each succeeding year (“CPI”), with a maximum annual adjustment not to exceed 3%. In order for the Ci ty’s dedicated Streetlight fund revenue sources to satisfy cost requirements into the future, the maximum rate per SFE is calculated based upon the sum of the 1982 assessment and the Street Light Assessment District 2018 Assessment.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Table 5 – Maximum Single‐Family Equivalent Rate Calculation FY 2024 FY 2025
2018 District Maximum for FY 24 780,912.67$ 780,912.67$ 1982 District Maximum for FY 24 1,422,966.00$
Total for FY 24 2,203,878.67$
Maximum Increase of 2.62% of Total for FY 25 57,840.80$ FY 25 Maximum Assessment 838,753.47$
Total SFEs 46,691.257
FY 25 Maximum Rate per SFE 17.96$
Duration of Assessment
The Assessments may be continued every year after their formation, so long as the public Improvements need to be maintained and improved and the City requires funding from the Assessments for these Improvements in the District. As note d previously, the Assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the Assessment, Improvements to be provided and other specifics of the Assessment. In addition, the City Council must hold an annual public hearing to continue the Assessment.
Appeals and Interpretation
Any property owner who feels that the Assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Berkeley Public Works department.
Any such appeal is limited to correction of an assessment durin g the then current or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Berkeley City Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Engineer or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City Engineer or her or his designee shall be referred to the Public Works Director and the decision of the Public Works Director shall be final.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Assessment Statement
WHEREAS, on March 21, 2024, the City Council of the City of Berkeley, County of Alameda, California, adopted a Resolution initiating proceedings for the levy of Assessments for fiscal year 2025 within the Street Light Assessment District 20 18, pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Arti cle XIIID of the California Constitution (collectively “the Act”);
WHEREAS, the City of Berkeley directed the undersigned Engineer of Work to prepare and file a report presenting an estimate of costs, a diagram for the Assessment District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the Assessment District, to which the description of the proposed Improvements therein contained, reference is hereby made for further particulars; NOW, THEREFORE, the undersigned, by virtue of the power vested in me under the Act a n d t h e o r d e r o f t h e C i t y C o u n c i l o f t h e C i t y o f B e r k e l e y , h e r eby make the following assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the Assessment District.
The amount to be paid for the Improvements and the expense inci dental thereto to be paid by the City of Berkeley Street Lighting Assessment Distric t 2018 for the fiscal year 2025 are generally as listed in Table 1.
As required by the Act, an Assessment Diagram is hereto attached and made a part hereof showing the exterior boundaries of the City of Berkeley Street light Assessment District 2018. The distinctive number of each parcel or lot of land in t he City of Berkeley Street light Assessment District 2018 is its Assessor Parcel Number appearing on the Assessment Roll.
And I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the cost s and expenses incident thereto , upon the parcels and lots of land within the City of Berkeley Street Lighting Assess ment District 2018, in accordance with the special benefits to be received by each parcel or lot, from the Improvements, and more particularly set forth in the cost estim ate and method of assessment hereto attached and by reference made a part hereof.
The Assessments are made upon the parcels or lots of land withi n the City of Berkeley Street Lighting Assessment District 2018 in proportion to the s pecial benefits to be received by the parcels or lots of land from the Improvements.
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Alameda for the fiscal year 2025. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the Count y Recorder of the County.
I hereby place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Roll, the amount of the assessment for the fiscal year 2025 for each parcel or lot of land within the City of Berkeley Street Lighting Assessment District 2018.
Dated: May 10, 2024
E n g i n e e r o f W o r k
B y ______________________________
J o h n B l i s s , L i c e n s e N o . C 52091
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Assessment Diagram
The boundaries of the City of Berkeley Street light Maintenance Assessment Districts and Annexations are displayed on the Assessment Diagram below.
Figure 1 – Assessment Diagram
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Appendix A – SANDAG Trip Generation Tables
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
City of Berkeley
Street Lighting Assessment District 2018
FY 2025
Appendix B – Assessment Roll
An Assessment Roll (a listing of all parcels assessed within the City of Berkeley Street Lighting Assessment District 2018 and the amount of the assessment) has been filed with the City Engineer, and is, by reference, made part of this report and will be available for public inspection during normal office hours.
E a c h l o t o r p a r c e l l i s t e d o n t h e A s s e s s m e n t R o l l i s s h o w n a n d illustrated on the latest County Assessor records and these records are, by reference mad e part of this report.
These records shall govern all details concerning the description of the lots or parcels.
NOTICE OF PUBLIC HEARING
BERKELEY CITY COUNCIL
STREET LIGHTING ASSESSMENTS FOR FY 2025
The public may participate in this hearing by remote video or in-person.
NOTICE IS HEREBY GIVEN that at its meeting on Tuesday, June 25, 2024, the Berkeley City Council will conduct a public hearing to consider:
The levy of Street Lighting Assessments in Fiscal Year 2025 Berkeley Street Lighting Assessment District 1982-1:
No increase is proposed for Street Lighting Assessment District 1982-1 rates in FY 2025. The assessment rates will remain as follows:
Rate Category Assessment Rate Unit
Residential and Institutional $ 0.0108 Bldg. Sf Industrial $ 0.0216 Bldg. Sf
Commercial $ 0.0432 Bldg. Sf
Assessments under this district are determined by building square footage and rates.
Street Lighting Assessment District 2018:
In accordance with the voter-approved measure, Street Lighting Assessment District 2018 is subject to an annual assessment adjustment equal to the annual change in the Bay Area Consumer Price Index (CPI), up to a maximum of 3%. For the period beginning in December 2022 and ending in December 2023, the CPI increased by
2.62%; therefore the CPI assessment adjustment for Fiscal Year 2025 may not exceed
2.62%. As approved by voters, the total annual adjustment may be calculated by taking the sum of the 2018 District assessment and the Berkeley Street Lighting Assessment District 1982-1 assessment, and multiplying the sum by the allowable CPI increase.
Calculating the adjustment in this manner allows for the inclusion of a 1982-1 District adjustment as part of the 2018 District adjustment. The cumulative total adjustment results in 2018 District assessment rate increase of approximately 7.4%. Detailed calculations of the annual adjustment and the corresponding rate increases are included in the Street Lighting Assessment District 2018 Engineer’s Report for FY 20251. The proposed assessment rates are summarized below.
Rate Category Assessment Proposed Unit FY 2024 Assessment
FY 2025
Residential
Single Family $ 16.72 $ 17.96 parcel Multi-Family<5 units $ 13.38 $ 14.37 unit Multi-Family 5 or more units $ 10.03 $ 10.78 unit Condominium $ 13.38 $ 14.37 parcel 1 Following the public hearing, copies of the report will be available for review on the City’s Website, at the reference desk of the main branch of the Berkeley Public Library, and at the City Clerk’s Office.
Mobile Home $ 8.36 $ 8.98 unit Multiple SFR on parcel $ 16.72 $ 17.96 unit
Non-Residential
General Commercial $ 250.80 $ 269.40 acre Industrial / Warehouse $ 25.08 $ 26.94 acre
Auto Repair $ 167.20 $ 179.60 acre
Hotel / Motel / Boarding $ 167.20 $ 179.60 acre
Hospital $ 104.50 $ 112.25 acre
Retirement Home $ 20.90 $ 22.45 acre
School / Day Care $ 37.62 $ 40.41 acre
Medical / Dental / Vet $ 209.00 $ 224.50 acre
Church $ 12.54 $ 13.47 acre
Mortuary $ 4.18 $ 4.49 acre
Recreational $ 41.80 $ 44.90 acre
Parking / Transportation $ 83.60 $ 89.80 acre
Mini Storage $ 12.54 $ 13.47 acre
Office $ 62.70 $ 67.35 acre
Bank $ 209.00 $ 224.50 acre
Park / Open Space / Agriculture $ 0.84 $ 0.90 acre Vacant Not assessed
Assessments under the 2018 District are generally determined by the number of parcels or acres, as applicable to each parcel category, and the associated rate category.
Public Hearing Information
The hearing will be held on Tuesday, June 25, 2024 at 6:00 p.m. in the School District Board Room, 1231 Addison Street. Once posted, the agenda for this meeting will include a link for public participation using Zoom video technology, as well as any health and safety requirements for in-person attendance.
A copy of the agenda material for this hearing will be available on the City’s website at https://berkeleyca.gov/ as of June 13, 2024.
For further information, please contact Ronald Nevels, Manager of Engineering/City Engineer, (510) 981-6439, or Ricardo Salcedo, Associate Civil Engineer, Public Works, (510) 981-6407.
Written comments should be mailed or delivered directly to the City Clerk, 2180 Milvia Street, Berkeley, CA 94704, or e-mailed to
[email protected] in order to ensure
delivery to all Councilmembers and inclusion in the agenda packet.
Communications to the Berkeley City Council are public record and will become part of the City’s electronic records, which are accessible through the City’s website. Please note: e-mail addresses, names, addresses, and other contact information are not required, but if included in any communication to the City Council, will become part of the public record. If you do not want your e-mail address or any other contact information to be made public, you may deliver communications via U.S. Postal Service or in person to the City Clerk. If you do not want your contact information included in
the public record, please do not include that information in your communication. Please contact the City Clerk at 981-6900 or [email protected] for further information.
Published: June 14, 2024 – The Berkeley Voice
City Clerk shall publish a notice at least 10 days prior to the date of the public hearing with the date, hour, and place of the public hearing for annual levy and collection of assessments in accordance with Streets and Highway Code Sections 22625, 22626, 22552, and 22553 and Section 6061 of the Government Code. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ I hereby certify that the Notice for this Public Hearing of the Berkeley City Council was posted at the display case located near the walkway in front of the Maudelle Shirek Building, 2134 Martin Luther King Jr. Way, as well as on the City’s website, on June 13, 2024.
__________________________________
Mark Numainville, City Clerk
Office of the City Manager
2180 Milvia Street, Berkeley, CA 94704 ● Tel: (510) 981-7000 ● TDD: (510) 981-6903 ● Fax: (510) 981-7099 E-Mail: [email protected] Website: http://www.CityofBerkeley.info/Manager
PUBLIC HEARING
June 25, 2024
To: Honorable Mayor and Members of the City Council
From: Dee Williams-Ridley, City Manager
Submitted by: Terrance Davis, Director, Public Works Department Subject: Approval and Levy of 2018 Clean Stormwater Fee in FY 2025
RECOMMENDATION
Conduct a public hearing and upon conclusion adopt a Resolution approving the proposed adjusted fees for the 2018 Clean Stormwater Fee and ordering the levy of the fees in Fiscal Year 2025.
FISCAL IMPACTS OF RECOMMENDATION
The Resolution would approve and order the levy of the 2018 Clean Stormwater Fee in Fiscal Year (FY) 2025. The fees are to be filed with the Alameda County Auditor and included in the County’s assessment roll. After collection by the County the total amount of the assessment minus a collection fee is paid to the City of Berkeley. The revenue is posted in the Clean Storm Water Fund (Fund 616). Approximately $3.18 million is expected to be collected from the 2018 Clean Stormwater Fee in FY 2025. A summary of forecasted FY 2025 revenue and expenditures for Fund 616 is shown in the table below.
Table 1 - FY 2025 Fund 616 Forecast
Clean Stormwater Program Expenditures $ 8,353,615
Revenue
Clean Stormwater Fee (1991) $ 1,921,318
2018 Clean Stormwater Fee $ 3,793,277
Total Revenue $ 5,714,595
Deficit/Surplus $ (2,639,02
0)
CURRENT SITUATION AND ITS EFFECTS
The 2018 Clean Stormwater Fee (“2018 Fee”) is subject to an annual adjustment tied to the Consumer Price Index - U for the San Francisco Bay Area as of December of each succeeding year (the “CPI”). Per the voter approved measure, any increase in the CPI in excess of 3% shall be cumulatively reserved as “Unused CPI” and shall be used to increase the maximum authorized rate in years in which the CPI is less than 3%. For the period beginning in December 2022 and ending in December 2023, the CPI increased by 2.62%. Using the current accumulated “Unused CPI” balance of 3.12%,
Approval and Levy of 2018 Clean Stormwater Fee in FY 2025 PUBLIC HEARING June 25, 2024
the proposed adjustment for FY 2025 can be increased to the prescribed maximum of 3%. A balance of 2.74% “Unused CPI” remains to be used in future years.
As approved by voters, the annual adjustment may be calculated by taking the sum of the 1991 Clean Stormwater Fee (“1991 Fee”) and the 2018 Clean Stormwater Fee, and multiplying the sum by the allowable CPI increase. Calculating the adjustment in this manner allows for the inclusion of a 1991 Fee adjustment as part of the annual 2018 Fee increase. The cumulative adjustment of the 1991 Fee and the 2018 Fee, result in 2018 Fee increases of approximately 4.90%.
The table below details prior year and proposed FY 2025 annual rates for the property- related fee.
Table 2 - Summary of Annual Rates for 2018 Clean Stormwater Fee Rate Category FY 2024
Fee
Proposed
FY 2025 Fee Unit
Single-Family Residential
Small $ 44.25 $ 46.42 parcel
Medium $ 55.32 $ 58.03 parcel
Large $ 66.90 $ 70.18 parcel
Condominium $ 44.25 $ 46.42 parcel
Single-Family Residential parcels with multiple single-family residences pay 22% higher rate
Rate Category FY 2024
Fee
Proposed
FY 2025 Fee Unit
Non-Single-Family Residential**
Multi-Family Residential $ 964.98 $ 1,012.25 acre
Comm / Industrial / Parking $ 1,077.19 $ 1,129.95 acre Office $ 1,009.87 $ 1,059.33 acre
Institutional / Church $ 920.10 $ 965.17 acre
School / Hospital $ 841.56 $ 882.77 acre
Recreational $ 650.80 $ 682.68 acre
Park $ 67.32 $ 70.62 acre
Vacant (developed) $ 56.10 $ 58.85 acre
Open Space / Agricultural exempt
* Single-Family Residential category also includes duplex, triplex and four-plex units.
** Non-Single-Family Residential parcel size is calculated to the tenth of an acre or portion thereof.
Detailed calculations of the annual adjustment and the corresponding rate increases are included in the 2018 Clean Stormwater Fee - Fiscal Year 2025 Adjustment Report
Approval and Levy of 2018 Clean Stormwater Fee in FY 2025 PUBLIC HEARING June 25, 2024
(Attachment 2). Adoption of the Resolution would approve and order the levy of the 2018 Fee in FY 2025 at the rates described in this report. Following adoption, the fees will be filed with the Alameda County Auditor and included on the County’s assessment roll for collection. Revenue from the Fee will provide needed funding for the Stormwater Program which includes flood management, compliance with clean water requirements, operations and maintenance, and major capital improvements, all of which advance the strategic goals of: 1.) Providing state-of-the-art, well-maintained infrastructure, amenities, and facilities; and 2.) Being a global leader in addressing climate change, advancing environmental justice, and protecting the environment.
BACKGROUND
In 1991, the City was required to obtain a National Pollutant Discharge Elimination System (NPDES) permit from the San Francisco Bay Regional Water Quality Control Board to improve the water quality of urban runoff and discharge storm water runoff to the City’s waterways. The permit requires that the City implement a stormwater control program and best management practices.
To meet the NDPES permit requirements, the City implemented a Clean Storm Water Fee in 1991 for all residences and businesses in the City. The City has been collecting approximately $2 million annually for this fee and rates have not been increased since the fee was established in 1991. Initially, collected revenues were sufficient to fund ongoing maintenance, operations, and capital improvements. However, beginning in Fiscal Year 2014, the program began operating at a deficit. In 2018, in an effort to increase revenues for the program, the City introduced the 2018 Clean Stormwater Initiative to establish a new property-related fee to be assessed separately and in addition to the existing 1991 Fee. Following a Proposition 218 process the initiative was approved by voters and the City Council adopted Resolution No. 68,483-N.S., ordering the levy. The assessment has been levied for the 2019 through 2024 fiscal years.
Provisions of the California Health and Safety Code Section 5473.1 require that a public hearing be held each year that the fees are to be collected on the property tax roll and that a notice be published in a local newspaper. A public notice has been published designating June 25, 2024 as the date for the public hearing.
ENVIRONMENTAL SUSTAINABILITY AND CLIMATE IMPACTS
The 2018 Clean Stormwater Fee provides a secure funding source for environmental protection related to the impacts of stormwater on creeks and the San Francisco Bay.
The fee maintains operations and maintenance activities and reduces environmental impacts of flooding, sink holes, trash, and debris.
RATIONALE FOR RECOMMENDATION
The additional funding will allow the City to fund the operating deficit without the use of general funds, continue maintenance service levels, meet clean water regulatory requirements, and develop a long-term financial plan for capital projects, to continue improving water quality and minimizing the impacts of flooding in local areas.
Approval and Levy of 2018 Clean Stormwater Fee in FY 2025 PUBLIC HEARING June 25, 2024
CONTACT PERSON
Srinivas Muktevi, Supervising Civil Engineer, Public Works (510) 981-6402 Ronald Nevels, Manager of Engineering, Public Works (510) 981-6439 Wahid Amiri, Deputy Director, Public Works (510) 981-6396 Attachments:
1: Resolution – Ordering the Levy of 2018 Clean Stormwater Fee in Fiscal Year 2025 2: 2018 Clean Stormwater Fee – Fiscal Year 2025 Adjustment Report1: Resolution
Internal
RESOLUTION NO. ##,###-N.S.
APPROVING THE LEVY AND COLLECTION OF THE CITY OF BERKELEY 2018 CLEAN STORMWATER FEE IN FISCAL YEAR 2025
WHEREAS, on February 13, 2018, the Council adopted Resolutions No. 68,334-N.S. and No. 68,335-N.S., to initiate the property related fee process and establish the balloting procedures for the 2018 Clean Stormwater Initiative consistent with California Constitution Article XIII D; and
WHEREAS, on April 3, 2018, the Council conducted a public hearing at which a majority protest was not achieved, and subsequently adopted Resolution No. 68,831-N.S. directing the mailing of fee ballots to all property owners of properties within the City subject to the fee; and
WHEREAS, on May 29, 2018, following tabulation of fee ballots and confirming voter approval of the 2018 Clean Stormwater Initiative, Council adopted Resolution No. 68,483- N.S. accepting the ballot tabulation and ordering the levy of the 2018 Clean Stormwater Fee; and
WHEREAS, pursuant to the authority granted by voters, the 2018 Clean Stormwater Fee is subject to an annual increase based on the San Francisco - U Consumer Price Index (CPI), not to exceed 3% per year; and any increase in excess of 3% shall be cumulatively reserved as “Unused CPI” and shall be used to increase the maximum authorized rate in years in which the CPI is less than 3%. The maximum annual CPI adjustment for each property shall be calculated based upon the sum of the 1991 Clean Stormwater Fee and the 2018 Clean Stormwater Fee, and multiplying the sum by the CPI or 3% whichever is lower; and
WHEREAS, for the annual period ending in December 2023 the CPI increased by 2.62% and the Unused CPI was 3.12%, therefore the proposed annual adjustment can be applied at the maximum of 3.00%; and
WHEREAS, the proposed fee rate for FY 2025 of FIFTY-EIGHT DOLLARS AND THREE CENTS ($58.03) per single-family equivalent unit is in accordance with a City staff authored report dated May 2024 and titled “2018 Clean Stormwater Fee – Fiscal Year 2025 Fee Adjustment Report” (“Report”); and
WHEREAS, the rate increases and the methodology used in the calculation of the rates are described in the Report and are in accordance with the voter approved measure; and WHEREAS, provisions of California Health and Safety Code Section 5473.1, require a public hearing to be held each year that the fees are to be collected on the property tax roll and a notice to be published in a local newspaper; and
Internal
WHEREAS, the notice was published designating June 25, 2024, as the date for public hearing; and
WHEREAS, a public hearing was held on June 25, 2024 at a regular Council meeting.
NOW THEREFORE, BE IT RESOLVED that the Council of the City of Berkeley authorizes the levy and collection of fees for FY 2025 at the rates specified in the Report.
BE IT FURTHER RESOLVED that shortly after the adoption of this Resolution, but in no event later than August 10th following such adoption, the City Clerk shall file a certified copy of this Resolution and a fee levy roll with the Auditor of Alameda County (“County Auditor”). Upon such filing, the County Auditor shall enter on the County’s assessment roll opposite each lot or parcel of land the amount of fee thereupon as shown in the levy roll.
ATTACHMENT 2
CITY OF BERKELEY
2018 CLEAN STORMWATER FEE
Fiscal Year 2025
Fee Adjustment Report
May 2024
Prepared by
RONALD NEVELS, PE
CITY OF BERKELEY
DEPARTMENT OF PUBLIC WORKS
ENGINEERING DIVISION
ATTACHMENT 2
TABLE OF CONTENTS
INTRODUCTION ....................................................................................................................................................1 OVERVIEW.................................................................................................................................................................1 CITY’S FACILITIES .......................................................................................................................................................2 STORM DRAINAGE FUNDING ....................................................................................................................................2 FINANCIAL NEEDS SUMMARY...............................................................................................................................3 2018 CLEAN STORMWATER FEE RATE STRUCTURE ANALYSIS ................................................................................4 SINGLE-FAMILY RESIDENTIAL PARCELS .....................................................................................................................4 NON-SINGLE-FAMILY RESIDENTIAL PARCELS ............................................................................................................5 EFFECTS OF LOW IMPACT DEVELOPMENT................................................................................................................7 STORM DRAINAGE FEE CALCULATION ......................................................................................................................7
LIST OF TABLES
Table 1- FY 2025 Fund Forecast.............................................................................................................................3 Table 2- Summary of Single-Family Residential Parcels .........................................................................................5 Table 3 – Summary of Non-SFR Parcels .................................................................................................................6 Table 4 - Storm Drainage Fee Schedule .................................................................................................................8
Internal
ATTACHMENT 2
1 INTRODUCTION
OVERVIEW
In 1991, the City of Berkeley was required to obtain a national Pollutant Discharge Elimination System (NPDES) permit from the San Francisco Bay Regional Water Quality Control Board to improve the water quality of urban runoff and discharge storm water runoff to the City’s waterways. The permit requires that the City of Berkeley implement a stormwater control program and best management practices. The City adopted the Clean Stormwater Fee in 1991 to comply with clean water regulations and provide a secure funding source for stormwater operations, maintenance, and capital improvements. The program includes flood management, compliance with clean water requirements, operations and maintenance, and major capital improvements.
Stormwater fees are paid by property owners and the fees have not been increased since the program’s inception in 1991. The program has been running a deficit since 2014 attributable to basic operations, maintenance, and compliance with clean water regulations. The Stormwater program also faces a backlog in capital improvements, with more than $208 million in project costs identified in the 2011 Watershed Management Plan1.
To bolster revenues for the Stormwater program, the City enacted Resolutions No. 68,334-N.S. and Resolution No. 68,335-N.S., kickstarting the property-related fee process and setting up balloting procedures for the 2018 Clean Stormwater Initiative in accordance with California Constitution Article XIII D. A public hearing was conducted on April 3, 2018 at which a majority protest was not achieved, subsequently Resolution No. 68,381-N.S. was adopted ordering the mailing of fee ballots to all property owners of properties within the City subject to the fee. Following the tabulation of votes, and confirming approval of the measure, Council adopted Resolution No. 68,483-N.S., accepting the ballot tabulations and ordering the levy of the City of Berkeley’s 2018 Clean Stormwater Fee.
As approved by voters, the 2018 Clean Stormwater Fee is subject to an annual adjustment tied to the Consumer Price Index-U for the San Francisco Bay Area as of December of each succeeding year (the “CPI”), with a maximum annual adjustment not to exceed 3%. Per the voter approved measure any increase in the CPI in excess of 3% shall be cumulatively reserved as the “Unused CPI” and shall be used to increase the maximum authorized rate in years in which the CPI is less than 3%. The maximum authorized rate is equal to the maximum rate in the first fiscal year the Fee was approved adjusted annually by the lower of either 3% or the increase in the CPI plus any Unused CPI as described above. In order for the City’s dedicated storm drainage revenue sources to satisfy costs requirement into the future, the annual 1 Watershed Management Plan: https://berkeleyca.gov/your-government/our-work/adopted- plans/watershed-management-plan
Internal
ATTACHMENT 2
2 adjustment for property may be calculated based upon the sum of the storm drainage fee and the existing Clean Storm Water Fee.
This abbreviated fee adjustment report, has been prepared by City staff to document the annual adjustment of the 2018 Clean Stormwater Fee for Fiscal Year 2025. The report also includes an abbreviated description of the storm drainage system, the program’s funding sources, and a fund forecast for Fiscal Year 2025.
CITY’S FACILITIES
The City operates and maintains a storm drainage system, as it is empowered to do so per Government Code Sections §38900 and §38901. It is comprised of an integrated system of storm drain pipes, culverts and ditches. Local creeks are not considered part of the City’s storm drain system, although they receive most of the urban runoff and are impacted by how the City’s storm drainage system functions.
The Berkeley area began experiencing residential development over one hundred years ago. As the community grew, the storm drainage system was developed along with the neighborhoods and commercial areas while still maintaining many native creek segments. Although the City is highly urbanized, there are a large number of open creek segments that cross streets, private properties and roadways through numerous culvert sections.
In the early 1990s, in response to the federal Clean Water Act amendment of 1987, municipalities were, for the first time, required to obtain an NPDES 2 permit from the California Regional Water Quality Control Board to address urban storm drainage runoff pollution. Under this permit, the City works to reduce stormwater pollution, protect and enhance its watersheds, preserve beneficial uses of local waterways, and implement State and federal water quality regulations within the limits of its jurisdiction.
Over the years, the range of actions taken by the City has greatly increased in response to evolving regulatory requirements and community needs.
STORM DRAINAGE FUNDING
In response to the NPDES permit requirements, the City implemented a Clean Storm Water Fee in 1991 for all residences and businesses in the City. The City collects approximately $2 million annually from this fee which has not been increased since its 1991 inception. Initially, revenues were sufficient to fund ongoing maintenance, operations and capital improvement projects. However, beginning in Fiscal Year 2014, 2 NPDES stands for the National Pollutant Discharge Elimination System as specified in the Federal Clean Water Act. The City is one of the co-permittees named on the Alameda County NPDES permit issued by the Regional Water Board. The most recent MRP was issued in November 2015, however, these permits typically are renewed every five years, with each new iteration containing additional requirements.
Internal
ATTACHMENT 2
3 the program began operating at a deficit. In response to this deficit, the City implemented the 2018 Clean Stormwater Fee.
FINANCIAL NEEDS SUMMARY
A Clean Stormwater Fund forecast for FY 2025 is provided below as Table 1.
Table 1- FY 2025 Fund Forecast
Costs
Personnel Costs $ 1,431,117
Non-Personnel Costs
Capital Improvement Program $ 4,437,800
Non-Personnel $ 2,484,698
Subtotal Non-Personnel Costs $ 6,922,498
Total Costs $ 8,353,615
Revenue
Clean Stormwater Fee (1991) $ 1,921,318
2018 Clean Stormwater Fee $ 3,793,277
Total Revenue $ 5,714,595
To (from) General Fund and/or Reserves $ (2,639,020)
Internal
ATTACHMENT 2
4 2018 CLEAN STORMWATER FEE RATE STRUCTURE ANALYSIS
All properties which generate storm and urban runoff which flow into the City’s MS4 are served by the system. The amount of use attributed to each parcel is proportional to the amount of storm and urban runoff flow contributed by the parcel, which is proportional to the amount of impervious surface area (e.g. building roofs, pavement, etc.) on a parcel.
In this Report, the median single-family residential parcel is used as the basic unit of measure, called the single-family equivalent, or “SFE.” Accordingly, since the primary quantifiable attribute for this fee structure is impervious surface area, the amount of impervious surface area on the median SFR parcel serves as the basic unit of impervious area.
The basic unit of impervious area can be expressed by the following formula:
Median SFR Parcel Area
x Average SFR Impervious Percentage
= SFE Impervious Area
The median SFR parcel is 0.11 acres (4,792 square feet). Careful analysis revealed that the average percentage of impervious area (“%IA”) of the medium class of SFR parcels is 44.82%. Therefore, the amount of impervious area for the SFE is 2,148 square feet. This becomes the basis for calculating the SFEs for all other types of land uses. In order to accomplish this, a representative sample of each land use category was studied through aerial photographs to measure the actual impervious area, which was, in turn, used to calculate the %IA for each land use category.
SINGLE-FAMILY RESIDENTIAL PARCELS
Berkeley has a wide range of sizes of SFR parcels, which have varying levels of %IA.
Generally, smaller parcels tend to have a higher proportion of impervious area than larger parcels, which tend to have a lower percentage of impervious area. (This can be best visualized by the fact that larger residential properties tend to have a larger proportion of pervious landscaping, and therefore less impervious area.) Therefore, the range of SFRs were broken into three size categories as shown in Table 4 below.
Since the size of a parcel is considered in finite groups, the resultant SFEs were calculated on a per-parcel basis for each size category using the formula above.
It should be noted that the SFR category also includes multiplex parcels of two, three or four units, since their lot development characteristics do not vary significantly from the SFR parcels of similar size. In all, this includes the approximately 3,400 multiplex parcels in the City. Any residential structure with five or more units is categorized as multi-family residential (“MFR”), which is calculated separately. For parcels with multiple SFRs, analysis showed that those parcels contained 22% more impervious area than single-home SFRs within the same size category. Therefore, multiple-SFR parcels are computed separately.
Internal
ATTACHMENT 2
5 Special Notes On Condominiums
Condominium units are particularly difficult to categorize as they are often on very small individual parcels, yet share larger common areas that are made up of landscaped (pervious) areas; parking lots and shared roofs (impervious); and other recreational uses (either pervious or impervious). The data for these variables are not readily available, so it is assumed that overall their characteristics were most similar to the small lot make up. Overall, condominium units are smaller than the average SFR, and may include two or more stories of residences in some cases. When combined with the various common areas (which were exempted from the SFE process), the overall effect would be less runoff impact than the median size SFR.
Thus, the Small SFR rate was used.
Table 2- Summary of Single-Family Residential Parcels
SFE per Parcel
Lot
Type
Parcel
Size
Range
(sf)
Total
Parcels
% Imperv
Area
Single
Home
Multiple
Homes
Small Under
3,200 2,416 65.73% 0.80 0.98
Medium 3,200 to
7,200 16,379 44.82% 1.00 1.22
Large 7,200
and over 2,688 29.81% 1.21 1.48
Condos n/a 2,495 n/a 0.80 n/a
TOTAL 23,978
NON-SINGLE-FAMILY RESIDENTIAL PARCELS
Unlike the SFR parcels, the non-SFR parcels can vary widely in size as well as characteristics. For this reason, the parcels have been grouped into land use categories according their %IA characteristics (as shown in Appendix B) so that SFE per acre can be computed for each category using the following formula:
43,560 𝑠𝑓 𝑎𝑐𝑟𝑒 𝑥 %𝐼𝐴
2,148 𝑠𝑓/𝑆𝐹𝐸 = 𝑆𝐹𝐸 𝑝𝑒𝑟 𝐴𝑐𝑟𝑒
Where 2,148 square feet is the amount of the impermeable area in one SFE.
Table 3 below shows a summary of the non-single-family parcel SFEs for each non- SFR land use category.
Internal
ATTACHMENT 2
6 Table 3 – Summary of Non-SFR Parcels
Land Use Category
Total
Parcels
%
Imperv
Area
SFE per
Acre
Multi-Family (Apartments) 1,474 86% 17.44
Commercial / Retail / Industrial 1,610 96% 19.47
Office 242 90% 18.25
Institutional / Church 280 82% 16.63
School / Hospital 29 75% 15.21
Recreational 28 58% 11.76
Vacant (developed) 567 5% 1.01
Open Space / Agricultural 94 Exempt
TOTAL 4,324
Each individual parcel’s SFE is then calculated by multiplying the parcel size (in acres3) times the SFE per acre for that land use category, as shown in the following formula:
Developed Vacant Parcels
Developed vacant parcels are distinguished from undeveloped vacant land by one of several characteristics. Typically, a developed vacant parcel has been graded to be ready for building construction (possibly as part of the original subdivision or adjacent street grading). In some cases, the parcel was previously improved, but the improvement has been removed. Although developed vacant parcels may have significant vegetative cover, the underlying soil conditions resulting from grading work can usually cause some rainfall to run off into the storm drainage system. The %IA for developed vacant parcels is conservatively assumed to be 5%. Vacant parcels that have significant impervious paving remaining from prior improvements may be classified as Commercial or some other classification best representing the %IA of the parcel.
Open Space and Agricultural Parcels are Exempt
The City’s MS4 was developed in response to land development over the past several decades. Tracts of land that have not yet been developed, or have been used primarily for agricultural purposes, have not created an impact on the drainage system beyond the natural condition, and are therefore considered to receive no service from the MS4. 3 Parcel size for non-single-family residential parcels is calculated to the tenth of an acre or portion thereof.
Internal
ATTACHMENT 2
7 In practical terms, these parcels generate no additional storm runoff beyond the natural condition. For these reasons, open space and agricultural parcels are exempt from the storm drainage fee.
Berkeley is a City with some open space land, which can be situated on portions of developed parcels. For parcels that have a significant portion that is considered open space (or agricultural), those portions have been taken into consideration in the calculations of the %IA and SFEs. For SFR parcels, these open space lands have been included in the sampled lots size when calculating the average %IA, which produced a lower %IA for the large parcel category, and, thus, a lower SFE and Fee to accommodate the open space areas. For non- SFR parcels the fees are calculated on individual acreage. However, the open space portion has been deducted from the acreage prior to all analyses including %IA as well as SFE and fee calculation.
EFFECTS OF LOW IMPACT DEVELOPMENT
The current NPDES Permit requires certain properties to construct storm drainage treatment and attenuation facilities, also known as low impact development (“LID”).
These facilities often are designed to capture a portion of the storm flows, retain them, and enable them to infiltrate into the ground. While this is intended to help filter pollutants from the water, it also can reduce the parcel’s storm drainage runoff quantity to some extent. However, LID is designed to capture, retain and treat frequent, but low intensity storms. Conversely, the MS4 is designed around the infrequent, high intensity storms, those storms which will typically overflow most LID facilities. For this reason, no discount in the storm drainage fees is made available for parcels with LID facilities.
STORM DRAINAGE FEE CALCULATION
The primary metric in this analysis is the SFE as illustrated above. To arrive at the fee amount for the various land use categories, the total SFEs must be divided into the total revenue requirement to arrive at the rate per SFE. That calculation is represented by the following formula:
𝑇𝑜𝑡𝑎𝑙 𝐴𝑠𝑠𝑒𝑠𝑠𝑚𝑒𝑛𝑡𝑠 𝑡𝑜 𝑏𝑒 𝐶𝑜𝑙𝑙𝑒𝑐𝑡𝑒𝑑
𝑇𝑜𝑡𝑎𝑙 𝑆𝐹𝐸𝑠 = 𝑆𝐹𝐸 𝑅𝑎𝑡𝑒
The total assessment to be collected in FY 2025, includes an allowable adjustment.
As described in the Overview section of this report, the fee is subject to an annual adjustment calculated by taking the sum of the 1991 Clean Stormwater Fee and the 2018 Clean Stormwater Fee and multiplying the sum by the allowable CPI increase not to exceed 3%. For the period beginning in December 2022 and ending in December 2023, the CPI increased by 2.62%. As discussed in the Overview section of this report, “Unused CPI” balance from previous years can be used to increase the annual adjustment in years with CPI increases less than 3%. Using the current accumulated “Unused CPI” balance of 3.12%, the proposed adjustment for FY 2025 can be increased to the prescribed maximum of 3%. A balance of 2.74% “Unused CPI” remains to be used in future years.
Internal
ATTACHMENT 2
8 The SFE calculation can be rewritten as follows:
2018 𝐹𝑒𝑒 𝑖𝑛 𝐹𝑌 24 + (2018 𝐹𝑒𝑒 𝑖𝑛 𝐹𝑌 24 + 1991 𝐹𝑒𝑒) × % 𝐼𝑛𝑐𝑟𝑒𝑎𝑠𝑒 𝑇𝑜𝑡𝑎𝑙 𝑆𝐹𝐸𝑠
= 𝑆𝐹𝐸 𝑅𝑎𝑡𝑒 𝑖𝑛 𝐹𝑌 25
Or, using numbers from the analysis, the SFE Rate is:
$3,029,749 + ($3,029,749 + $1,913,864) × 0.03
54,765.983 𝑆𝐹𝐸𝑠 = $𝟓𝟖.𝟎𝟑 𝒑𝒆𝒓 𝑺𝑭𝑬
This SFE rate amount is then multiplied by the SFE per parcel or SFE per acre for the various land use categories to arrive at the Storm Drainage Fee Rate Schedule shown in Table 4 below.
Table 4 - Storm Drainage Fee Schedule
Rate Category SFE Rate Proposed Fee Unit
Single-Family Residential
Small 0.79992 $ 46.42 parcel
Medium 1.00000 $ 58.03 parcel
Large 1.20933 $ 70.18 parcel
Condominium 0.79992 $ 46.42 parcel
Multiple SFR on a single parcel pay 22% higher rate
Non-Single-Family Residential**
Multi-Family Residential 17.44360 $ 1,012.25 acre
Commercial / Industrial / Parking 19.47193 $ 1,129.95 acre Office 18.25493 $ 1,059.33 acre
Institutional / Church 16.63227 $ 965.17 acre
School / Hospital 15.21244 $ 882.77 acre
Recreational 11.76429 $ 682.68 acre
Park 1.21700 $ 70.62 acre
Vacant (developed) 1.01416 $ 58.85 acre
Open Space / Agricultural exempt
* Single-Family Residential category also includes duplex, triplex and four-plex units. ** Non-Single-Family Residential parcel size is calculated to the tenth of an acre or portion thereof
The proposed $58.03 SFE rate is well within the range of storm drainage rates adopted by other municipalities.
NOTICE OF PUBLIC HEARING
BERKELEY CITY COUNCIL
LEVY OF 2018 CLEAN STORMWATER FEE FOR FY 2025
The public may participate in this hearing by remote video or in-person.
NOTICE IS HEREBY GIVEN that at its meeting on Tuesday, June 25, 2024, the Berkeley City Council will conduct a public hearing to consider:
The levy of the 2018 Clean Stormwater Fee in Fiscal Year 2025.
The fee is collected through the property tax bill and collected revenue would fund operations, maintenance, and capital improvements of the City’s storm drain system.
The table below details prior year and proposed FY 2025 rates for the property-related fee.
Rate Category FY 2024 Fee Proposed
FY 2025 Fee Unit
Single-Family Residential
Small $ 44.25 $ 46.42 parcel
Medium $ 55.32 $ 58.03 parcel
Large $ 66.90 $ 70.18 parcel
Condominium $ 44.25 $ 46.42 parcel
Single-Family Residential parcels with multiple single-family residences pay 22% higher rate
Non-Single-Family Residential**
Multi-Family Residential $ 964.98 $ 1,012.25 acre
Comm / Industrial / Parking $ 1,077.19 $ 1,129.95 acre Office $ 1,009.87 $ 1,059.33 acre
Institutional / Church $ 920.10 $ 965.17 acre
School / Hospital $ 841.56 $ 882.77 acre
Recreational $ 650.80 $ 682.68 acre
Park $ 67.32 $ 70.62 acre
Vacant (developed) $ 56.10 $ 58.85 acre
Open Space / Agricultural exempt
* Single-Family Residential category also includes duplex, triplex and four-plex units. ** Non-Single-Family Residential parcel size is calculated to the tenth of an acre or portion thereof
In accordance with the voter-approved measure, the 2018 Clean Stormwater Fee (“2018 Fee”) is subject to an annual assessment adjustment equal to the annual change in the Consumer Price Index - U for the San Francisco Bay Area (CPI), up to a maximum of 3%. As approved, any increase in the CPI in excess of 3% shall be cumulatively reserved as “Unused CPI” and shall be used to increase the maximum authorized rate in years in which the CPI is less than 3%. For the period beginning in December 2022 and ending in December 2023, the CPI increased by 2.62%. Using the
current accumulated “Unused CPI” balance of 3.12%, the proposed adjustment for FY 2025 can be increased to the prescribed maximum of 3%. A balance of 2.74% “Unused CPI” remains to be used in future years.
As approved by voters, the annual adjustment may be calculated by taking the sum of the 1991 Clean Stormwater Fee (“1991 Fee”) and the 2018 Clean Stormwater Fee, and multiplying the sum by the allowable CPI increase. Calculating the adjustment in this manner allows for the inclusion of a 1991 Fee adjustment as part of the annual 2018 Fee increase. The cumulative adjustment of the 1991 Fee and the 2018 Fee, result in 2018 Fee increases of approximately 4.90%.
Public Hearing Information
The hearing will be held on Tuesday, June 25, 2024 at 6:00 p.m. in the School District Board Room, 1231 Addison Street. Once posted, the agenda for this meeting will include a link for public participation using Zoom video technology, as well as any health and safety requirements for in-person attendance.
A copy of the agenda material for this hearing will be available on the City’s website at https://berkeleyca.gov/ as of June 13, 2024.
For further information, please contact Ronald Nevels, Manager of Engineering/City Engineer, (510) 981-6439, or Ricardo Salcedo, Associate Civil Engineer, Public Works, (510) 981-6407.
Written comments should be mailed or delivered directly to the City Clerk, 2180 Milvia Street, Berkeley, CA 94704, or e-mailed to
[email protected] in order to ensure
delivery to all Councilmembers and inclusion in the agenda packet.
Communications to the Berkeley City Council are public record and will become part of the City’s electronic records, which are accessible through the City’s website. Please note: e-mail addresses, names, addresses, and other contact information are not required, but if included in any communication to the City Council, will become part of the public record. If you do not want your e-mail address or any other contact information to be made public, you may deliver communications via U.S. Postal Service or in person to the City Clerk. If you do not want your contact information included in the public record, please do not include that information in your communication. Please contact the City Clerk at 981-6900 or [email protected] for further information.
Published: June 14, 2024 – The Berkeley Voice
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ I hereby certify that the Notice for this Public Hearing of the Berkeley City Council was posted at the display case located near the walkway in front of the Maudelle Shirek Building, 2134 Martin Luther King Jr. Way, as well as on the City’s website, on June 13, 2024.
__________________________________
Mark Numainville, City Clerk
PUBLIC HEARING
June 25, 2024
To: Honorable Mayor and Members of the City Council
From: Dee Williams-Ridley, City Manager
Submitted by: Sharon Friedrichsen, Budget Manager
Subject: Fiscal Years 2025 & 2026 Biennial Budget Adoption
RECOMMENDATION
Conduct a public hearing and upon conclusion:
1. Adopt the Fiscal Years 2025 & 2026 (“FY25 and FY26”) Biennial Budget as contained in the City Manager’s FY25 & FY26 Proposed Biennial Budget, and as amended by subsequent Council action.
2. Authorizing the City Manager to provide applicable advances to selected community agencies receiving City funds in FY25, as reflected in Attachment 2 to the report, and as amended by subsequent Council action
FISCAL IMPACTS OF RECOMMENDATION
FY25 & FY26 Proposed Budget expenditures for all funds totals $776.2 million (gross appropriations) in FY25, decreasing to $771.0 million in FY26. The General Fund, including Measures P and U1, is $277.9 million in FY25 and $288.0 million in FY26 as shown on the table below. In addition to projected new revenues, either existing fund balance will be used and/or other budget balancing strategies will be implemented to reduce costs in order to produce a balanced budget wherein revenues will be equal to or exceed expenditures for FY25 and FY26 at the time of budget adoption.
Fiscal Year 2025 Fiscal Year 2026
Revenue Expenditures Revenue Expenditures
General Fund $273,404,100 $277,875,083 $284,047,716 $287,960,725 Other Funds 393,666,050 498,354,151 408,507,814 429,066,935 Total 667,070,150 776,229,234 692,555,530 717,027,660
The expenditure information will be reflected in a separate Annual Appropriation Ordinance on the City Council’s agenda on June 25, 2024.
CURRENT SITUATION AND ITS EFFECTS
The development of the baseline biennial budget for Fiscal Years 2025 and 2026 began in the winter of 2023 with the review of position control and the creation of the salary and benefit model that reflected changes in staffing and incorporated adjustments to personnel-related expenditures related to the implementation of adopted MOUs for public safety and known increases in pension and health insurance.
Over the next several months, departments worked with the City Manager’s Office to develop their baseline budget and funding requests, which were presented to the City’s Budget and Finance Policy Committee and subsequently to the City Council as part of the discussion on the FY25 and FY26 Proposed Budget. The City Manager evaluated department funding requests and recommended items categorized as tier 1 be included within the biennial budget. Tier 1 items are funding requests that are needed to maintain public health and safety; to implement a federal, state or local mandate; to generate or enhance revenue or has grant matching funds or based upon the timing a funds are needed (or funding decision determined) by July 1 or the first quarter of the fiscal year.
In addition to the department funding requests, on May 21, 2024, City Council also received a comprehensive list that included funding requests by the Charter Offices (City Attorney, City Auditor and Office of the Director of Police Accountability) and Council budget referrals. These items will be considered as part of the budget process based upon the recommendations of the Budget and Finance Policy Committee to the City Council for inclusion of certain funding requests within the adopted biennial budget.
ENVIRONMENTAL SUSTAINABILITY AND CLIMATE IMPACTS
Actions included in the budget will be developed and implemented in a manner that is consistent with the City’s environmental sustainability goals and requirements.
CONTACT PERSON
Sharon Friedrichsen, Budget Manager, City Manager’s Office, 981-7000 Attachments:
1: Resolution: Adopting FY 2025 & FY 2026 Biennial Budget Exhibit A: FY 2025 and FY 2026 Proposed Budget
Exhibit B: Schedule of Changes to the FY 2025 and FY 2026 Proposed Budget Exhibit C: Mayor’s Supplemental Budget Recommendations
2: Community Agency Contract Advances
3: Public Hearing Notice
Internal
RESOLUTION NO.
ADOPTING THE CITY OF BERKELEY BIENNIAL BUDGET FOR
FISCAL YEARS 2025 and 2026
WHEREAS, on May 21, 2024, the City Manager presented to the City Council the Fiscal Years 2025 and 2026 (“FY 2025 and FY 2026”) Proposed Biennial Budget; and WHEREAS, the City Council held a series of meetings to consider the Proposed Biennial Budget on May 21, 2024, June 4, 2024 and June 25, 2024; and WHEREAS, members of the City Council presented recommended revisions to the Proposed Biennial Budget at the Council meeting on June 25, 2024; WHEREAS, in addition to formal budget adoption, City Council action is required to authorize advances for select community agencies receiving funds in FY 2025. The advances are to be equivalent to 25% of the agency’s allocation; and NOW THEREFORE, BE IT RESOLVED, that the Council of the City of Berkeley adopts the FY 2025 and FY 2026 Budget contained in the City Manager’s FY 2025 and FY 2026 Proposed Budget and as amended by subsequent Council action on June 25, 2024.
BE IT FURTHER RESOLVED that the appropriations constituting the FY 2025 Adopted Budget will be reflected in a separate FY 2025 Annual Appropriation Ordinance, as required by the City Charter.
BE IT FURTHER RESOLVED, that the City Manager is authorized to execute contracts and /or amendments, as necessary, to provide advances to selected community agencies receiving City funds in FY 2025.
BE IT FURTHER RESOLVED, that the City Manager is authorized to use the following invoicing/reporting system in contract administration, but maintains the discretion to amend these requirements depending on risk factors associated with past performance, the amount and type of funding an agency receives, and/or whether or not an agency is a new grantee:
Internal
Agencies receiving under $50,000 in General Fund to provide the following services:
1. Drop-In services only with no intensive case management, meal programs, outreach programs, or recreation programs:
o Statements of Expense are required quarterly and a General Ledger is required at fiscal year-end; and
o An end-of-year narrative summary of accomplishments.
2. All other agencies receiving General Fund only:
o Statements of Expense are required quarterly and a General Ledger is required at fiscal year-end; and
o Program Reports are required semi-annually.
3. Agencies with State and/or Federal Funding:
o Statements of Expense are required quarterly and a General Ledger is required at fiscal year-end; and
o Program Reports are required quarterly.
BE IT FURTHER RESOLVED that the City Manager or her designee is authorized to use the following invoicing/reporting system in contract administration for contracts awarded through the Youth Equity Partnership and the invoicing/reporting system described in City Council Resolution No. 71,278-N.S. for other agencies awarded federal and non-federal funding. The following invoicing/reporting system pertains only to agencies awarded contracts through the Youth Equity Partnership:
Fiscal Reports (Youth Equity Partnership):
All agencies, regardless of funding level, are required to submit quarterly statements of expense and quarterly requests for advance payment. The final statement of expense for each fiscal year must be accompanied by a copy of the agency’s General Ledger and a Statement of Revenues and Expenditures for each program.
Four fiscal reports due by: October 15 (Q1, for the period of July 1 – September 30), January 15 (Q2, for the period of October 1 – December 31), April 15 (Q3, for the period of January 1 – March 31) and August 31 (Q4, for the period of April 1 – June 30).
Four advance payment requests due by: July 15 (Q1, for the period of July 1 – September 30), October 15 (Q2, for the period of October 1 – December 31), January 15 (Q3, for the period of January 1 – March 31) and April 15 (Q4, for the period of April 1 – June 30).
Program Reports (Youth Equity Partnership):
Two program reports, due by January 15 (1st half report, for the period of July 1 – December 31) and July 15 (2nd half report, for the period of January 1 – June 30).
Internal
BE IT FURTHER RESOLVED that the City Manager or her designee is authorized to approve advance payments to agencies awarded contracts through the Youth Equity Partnership, pending timely, complete, and accurate agency submission. City review and approval of fiscal and program reports is required before each payment will be released.
BE IT FURTHER RESOLVED that the City Manager or designee is authorized to maintain the discretion of requiring more frequent invoices and reports from new grantees or in contracts deemed to require closer scrutiny, and also maintains the discretion to terminate contracts based on factors outlined in the contract boilerplate, including but not limited to, the contractor’s failure to fulfill obligations.
BE IT FURTHER RESOLVED, that the City Manager is authorized to refuse to execute or amend a contract with any agency that has not provided required contract exhibits and documentation within 60 days of award of funding.
BE IT FURTHER RESOLVED, that the City Manager is authorized to execute other resultant agreement and amendments with other agencies relating to receipt and expenditure under CDBG or CSBG Program in accordance with the proposals for community agency funding approved through the budget process. A record copy of said contracts and any amendments are on file with the Office of the City Clerk.
Attachments:
1: Resolution: Adopting FY 2025 and FY 2026 Biennial Budget Exhibit A: FY 2025 and FY 2026 Proposed Budget
Exhibit B: Schedule of Changes to the FY 2025 and FY 2026 Proposed Budget Exhibit C: Mayor’s Supplemental Budget Recommendations
2: Community Agency Contract Advances
Attachment 2
AGENCY NAME LEAD DEPT FY 2025 ALLOCATION FY 2025 ADVANCE Alameda County Homeless Action Center HHCS 129,539 32,385 Bananas HHCS 93,333 23,333 Bay Area Community Land Trust HHCS 205,200 51,300 Bay Area Community Services HHCS 4,492,895 1,123,224 Bay Area Hispano Institute for Advancement HHCS 186,541 46,635 Bay Area Outreach and Recreation Program HHCS 50,592 12,648 Berkeley Community Gardening Collaborative HHCS 19,720 4,930 Berkeley Community Media IT 285,210 71,303 Berkeley Community Scholars HHCS 35,000 8,750 Berkeley Unified School District HHCS 134,328 33,582 Berkeley Public Schools Fund HHCS 73,117 18,279 Berkeley Youth Alternatives HHCS 60,000 15,000 Big Oaks Learning Center HHCS 142,463 35,616 Biotech Partners HHCS 150,000 37,500 Bread Project HHCS 70,000 17,500 Building Opportunities for Self Sufficiency HHCS 295,316 73,829 Center for Independent Living HHCS 211,600 52,900 Dorothy Day HHCS 2,385,601 596,400 Downtown Berkeley Association CMO 40,000 10,000 Downtown Streets Team PW 225,000 56,250 East Bay Community Law Center HHCS 323,556 80,889 Easy Does It HHCS 1,712,079 428,020 Eden Council for Hope and Opportunity HHCS 35,000 8,750 Ephesians Children's Center HHCS 18,573 4,643 Eviction Defense Center HHCS 1,072,139 268,035 Family Violence Law Center HHCS 75,000 18,750 Habitat for Humanity East Bay/Silicon Valley HHCS 154,280 38,570 Healthy Black Families, Inc. HHCS 240,000 60,000 Insight Housing HHCS 1,336,116 334,029 Inter-City Services HHCS 101,351 25,338 J-Sei HHCS 30,000 7,500 Larkin Street HHCS 189,255 47,314 Lifelong Medical Care HHCS 1,045,952 261,488 Multicultural Institute HHCS 132,500 33,125 Nia House Learning Center HHCS 100,000 25,000 Peer Wellness Collective HHCS 32,016 8,004 Rebuilding Together HHCS 207,944 30,713 RISE Program HHCS 229,328 57,332 Stiles Hall HHCS 100,000 25,000 Supplybank.Org HHCS 30,000 7,500 Through the Looking Glass HHCS 35,000 8,750 UC Berkeley HHCS 140,000 35,000 Village of Love HHCS 250,000 62,500 Visit Berkeley CMO 740,277 185,069 Women's Daytime Drop-In Center HHCS 267,071 66,768 17,882,892 4,449,450
CMO = City Manager's Office
HHCS = Health, Housing & Community Services
IT = Information Technology
PW = Public Works
FY 2025 Community Agency Advances
Pro Posed
BUd GeT
FOR FISCAL YEAR
2025 & 2026
https:/ /berkeleyca.gov/your-government/financial-information/city-budget City of Berkeley, California
List of Principal Officials
Elected Officials
Jesse Arreguín Mayor
Jenny Wong City Auditor
Rashi Kesarwani District 1
Terry Taplin District 2
Ben Bartlett District 3
District 4
Sophie Hahn District 5
Susan Wengraf District 6
Cecilia Lunaparra District 7
Mark Humbert District 8
Administrative Staff
Dee Williams-Ridley City Manager
Anne Cardwell Deputy City Manager
LaTanya Bellow Deputy City Manager
Sharon Friedrichsen Budget Manager
Rama Murty Senior Management Analyst
Maricar Dupaya Senior Management Analyst
Michelle Rosete Senior Management Analyst
Emelita Bersonda Accounting Office Specialist III
Pending Election Result
TABLE OF CONTENTS
INTRODUCTION
Organizational Structure 8
10 BUDGET SUMMARIES
Overview of the Operating Budget 15
Summary of Budget by Funding Source 17
REVENUE SOURCES
EXPENDITURE SO URCES
Summary of Expenditures By Departments
– All Funds 61
DEPARTMENT BUDGETS
City Attorney’s 79
City Auditor’s 86
City Clerk 93
City Manager’s 101
Finance 120
Fire 130
Health, Housing and Community Services 139
Human Resources 153
Information Technology 163
Mayor and Council 174
Planning 186
Police 196
Office of the Director of Police Accountability 206
Parks, Recreation and Waterfront 211
Public Works 221
Non-Departmental (All City Funds) 234
CAPITAL IMPROVEMENT PROGRAM (CIP)
APPENDICES
Basis of Budgeting 255
Fund Structure 256
Budget and Financial Policies 260
Staffing 274
Strategic Plan Goals 292
Glossary of Budget Terms 293
General Fund Revenue
Other Funds Revenue
23 28
Summary of Expenditures By Departments
– General Fund 63
Summary of Expenditures by Funding
Sources 66
Budget Process and Basis of Budgeting
City of Berkeley, California | Proposed Budget 2025 & 2026
Introduction
City of Berkeley, California | Proposed Budget 2025 & 2026
City of Berkeley, California | Proposed Budget 2025 & 2026 Mission Mission
As City of Berkeley employees our mission is to provide quality service to our diverse community; promote an accessible, safe, healthy, environmentally sound and culturally rich city; initiate
innovative solutions; embrace respectful, democratic participation; respond quickly and effectively to neighborhood and commercial concerns; and do so in a fiscally sound manner.
Introduct Ion
7
organizational Structure City of Berkeley, California | Proposed Budget 2025 & 2026 Organizational Structure
The people of Berkeley are the highest level in the City’s organizational structure. They directly elect the Mayor and the eight other members of the City Council, the members of the Rent Board, the members of the School Board, and the City Auditor.
The nine members of the City Council (eight elected by district and the mayor, elected at- large) appoint the members of the Board of Library Trustees and the members of the City’s Boards and Commissions. Boards and Commissions serve as advisory bodies to the Council, although some have quasi-judicial functions. Berkeley Housing Authority members are appointed by the Mayor and confirmed by the Council.
The Mayor and Council select and confirm the City Manager, who acts as a Chief Executive Officer for the rest of the City government. The City Manager is responsible for the administration of City services and programs, enforcement of the City’s Municipal Code and ordinances, and preparation of the annual budget. The Department directors are selected by the City Manager and confirmed by the City Council. The departments reporting to the City Manager are shown on the organizational chart on the next page.
People of Berkeley
City AuditorRent Stabilization
Board Mayor & Council
City Attorney City Manager Board and
Commissions
Board of
Library
Trustees
Director of
Police
Accountability
Library Office of Police
Accountability
Elected Appointed
by Council
Introduct Ion
8
City of Berkeley, California | Proposed Budget 2025 & 2026 organizational chart Organizational Chart
City Manager
Fire Police Deputy City
Manager
■ Health, Housing
& Community
Services
■ Parks, Recreation
& Waterfront
■ Planning
■ Public Works
Deputy City
Manager
■ Budget & Fiscal
Management
■ City Clerk
■ Economic
Development
■ Finance
■ Human
Resources
■ Information
Technology
Introduct Ion
9
Budget Process and Basis of Budgeting City of Berkeley, California | Proposed Budget 2025 & 2026 Budget Process and Basis of Budgeting
Budget Process
The budget process is the vehicle through which the City assigns resources to the goals and priorities set by the City Council. New programs are added based on Council service and program priorities. Under the City Charter, the City Manager is responsible for preparing and recommending an operating budget and a capital improvements budget for City Council consideration and adoption.
The City of Berkeley employs a two-year budget process. In year one of the biennial budget cycle, the City Council formally adopts authorized appropriations for the first year of the two- year budget and approves “planned” appropriations for the second fiscal year. In year two of the budget cycle, the City Council considers revisions and formally adopts authorized appropriations for the second fiscal year. Although the budget cycle covers a two-year period, the City Charter requires that the City Council adopt an annual appropriations ordinance for each budget year.
Budget Preparation
The biennial budget cycle begins with the development of the Budget Development Instructions, including a process for identifying short-term priority initiatives that will be accomplished in a given budget cycle. A budget development calendar is also prepared and presented to the Council Budget and Finance Policy Committee for review and then to the entire Council.
The City Manager reviews and evaluates the baseline budgets and supplemental funding requests submitted by departments to determine whether they fulfill City Council goals and objectives, align with the City’s Strategic Plan, or increase efficiency or improve management effectiveness and service delivery. Requests received by both City Council (through the budget referral process) and departments for enhanced funding from the General Fund are prioritized using a “tier” system. Tier 1 items are recommended for funding based on available resources. Tier 1 items are items that operational must be paid for; pertain to a federal, state or locally mandated function; address public health and safety, critical operations and/or critical infrastructure needs; support the implementation of the City’s strategic plan goals and/or have been approved by Council; further climate initiatives or either generate revenue, are grant funded or otherwise leverage additional funding. Tier 2 are items that are considered to be Non-Critical Operational Needs that may be placed on hold or have existing funding while Tier 3 includes items deemed to be Non-Urgent Operational Needs.
The City Manager then develops a balanced budget proposal and presents the proposal to the Budget and Finance Policy Committee and then to the City Council. Both the Budget and Finance Policy Committee and the City Council holds public meetings to discuss the proposed budget, including two or more formal public hearings. Budget amendments are considered for incorporation into the proposed budget prior to the formal budget adoption.
Introduct Ion
10
City of Berkeley, California | Proposed Budget 2025 & 2026 Budget Process and Basis of Budgeting Budgetary Control
The City Council adopts the budget by June 30 through the passage of an Annual Appropriation Ordinance (AAO). This ordinance sets expenditure limits at the fund level for the City’s General Fund, special funds, debt service funds, capital projects funds, enterprise funds, and all internal service funds except the Payroll Deduction Trust Fund, the Catastrophic Loss Trust Fund, Retiree Medical Trust Funds, and the Pension Annuity Fund.
Throughout the year, supplemental appropriations are approved through amendments to the AAO, and require a two-thirds super-majority vote of the City Council. The City Manager is authorized to transfer budgeted amounts between departments or programs within any fund.
The Council must approve any transfer that either alters the total budget or moves amounts from one fund to another. All appropriated amounts lapse at year end and are subject to re- appropriation in the following fiscal year by City Council approval.
The City maintains an encumbrance accounting system as one technique of accomplishing budgetary control. Purchase orders, contracts, and other commitments for the expenditure of money are secured in order to reserve that portion of the applicable appropriation.
Encumbrances outstanding at year-end are reported as assignments of fund balance with unencumbered amounts lapsing at year-end.
Introduct Ion
11
City of Berkeley, California | Proposed Budget 2025 & 2026
Financial
Summaries
This section provides charts and
tables of the City’s budget. These
summaries show the r
evenues and
expenditures associated with the
City’s different funding sources,
such as the General Fund, Special
Revenue Funds, Grants, Capital
Funds, Debt Service, Enterprise
Funds, Internal Service Funds and
Agency Funds. The charts illustrate
revenues by funding source and
expenditures by department.
City of Berkeley, California | Proposed Budget 2025 & 2026
City of Berkeley, California | Proposed Budget 2025 & 2026 overview of the operating Budget Overview of the Operating Budget
The City’s Operating Budget is a flexible spending plan that is the legal authority for departments to commit financial resources to provide services within the City of Berkeley.
Revenue History by Category
Actual
FY 2022
Actual
FY 2023
Budgeted
FY 2024
Proposed
FY 2025
Change
%
Proposed
FY 2026
Change
%
Secured Property
Taxes
$ 70,621,184 $ 79,311,105 $ 84,725,717 $ 89,687,496 5.9% $ 92,826,558 3.5% Supplemental Taxes 2,466,088 3,477,693 3,400,000 3,400,000 0.0% 3,400,000 0.0% Unsecured Property
Taxes
4,379,993 3,839,250 3,806,995 3,881,280 2.0% 3,881,280 0.0% Property Transfer
Taxes
39,662,601 21,978,933 22,873,786 19,000,000 (16.9%) 21,000,000 10.5% Property Transfer
Tax – Measure P
20,557,800 9,684,063 10,189,500 8,199,580 (19.5%) 8,609,559 5.0% Sales Tax 18,950,488 18,759,977 19,654,225 19,183,600 (2.4%) 19,562,300 2.0% Soda Tax 1,025,800 1,162,310 1,147,387 1,147,387 0.0% 1,147,387 0.0% Utility Users Taxes 15,001,999 17,606,482 17,454,320 17,700,000 1.4% 17,700,000 0.0% Transient Occupancy
Taxes
5,680,715 7,911,684 8,374,588 8,237,549 (1.6%) 8,484,675 3.0% Short-Term Rentals 1,295,798 1,372,439 1,400,000 1,400,000 0.0% 1,400,000 0.0% Business License
Taxes
20,403,975 21,854,193 21,560,783 21,991,999 2.0% 22,431,839 2.0% Recreational Cannabis 1,250,792 997,572 1,000,000 1,000,000 0.0% 1,020,000 2.0% Measure U1 4,913,872 5,844,564 5,900,000 5,900,000 0.0% 5,900,000 0.0% Other Taxes 3,882,587 5,799,179 4,453,059 5,453,059 22.5% 10,453,059 91.7% Vehicle In Lieu Taxes 38,421,395 40,499,309 43,169,728 43,859,851 1.6% 44,519,645 1.5% Parking Fines –
Regular Collections
4,802,956 5,952,451 5,800,000 5,800,000 0.0% 5,800,000 0.0% Moving Violations 155,383 151,912 132,600 132,600 0.0% 135,252 2.0% Ambulance Fees 4,014,675 5,468,875 5,350,779 6,944,117 29.8% 6,944,117 0.0% Interest Income (24,479,214) 8,150,922 10,337,245 14,126,388 36.7% 13,126,388 (7.1%) Franchise Fees 2,208,188 2,681,331 2,057,700 2,247,528 9.2% 2,247,528 0.0% Indirect Cost
Reimbursement
5,074,695 6,758,577 6,104,970 6,936,000 13.6% 7,074,720 2.0% Other Revenues 388,659,415 380,330,391 276,279,436 297,842,668 7.8% 306,887,117 3.0% Total Revenues $ 628,951,185 $ 649,593,212 $ 555,172,818 $ 584,071,102 5.2% $ 604,551,424 3.5% Operating Transfers In 657,686,821 769,539,487 97,411,398 82,999,048 (14.8%) 88,004,106 6.0% $ 1,286,638,006 $ 1,419,132,699 $ 652,584,216 $ 667,070,150 2.2% $ 692,555,530 3.8% FInanc Ial Su MMar IeS
15
overview of the operating Budget City of Berkeley, California | Proposed Budget 2025 & 2026 Expenditure History by Category
Actual
FY 2022
Actual
FY 2023
Budgeted
FY 2024
Proposed
FY 2025
Change
%
Proposed
FY 2026
Change
%
Salaries & Benefits $ 295,940,923 $ 317,461,808 $ 342,834,712 $ 386,426,174 12.7% $ 397,173,070 2.8% Services & Materials 128,339,434 144,706,728 140,793,216 151,303,154 7.5% 143,518,364 (5.1%) Capital Outlay 41,379,503 18,364,767 86,616,435 67,885,603 (21.6%) 61,126,142 (10.0%) Internal Services & All
Other
79,008,119 91,935,207 109,081,051 125,714,258 15.2% 128,304,981 2.1% Total Expenditures $ 544,667,979 $ 572,468,510 $ 679,325,414 $ 731,329,189 7.7% $ 730,122,557 (0.2%) Operating Transfers Out 80,414,972 76,799,373 54,039,639 44,900,045 (16.9%) 40,905,103 (8.9%) $ 625,082,951 $ 649,267,883 $ 733,365,053 $ 776,229,234 5.8% $ 771,027,660 (0.7%) FInanc Ial Su MMar IeS
16
FInanc Ial Su MMar IeS
City of Berkeley, California | Proposed Budget 2025 & 2026 overview of the operating Budget Revenue by Category and Fund Type Fiscal Year 2025
General
Fund
Special
Revenue Funds
Grants
Funds
Capital
Projects Funds
Enterprise
Funds
Internal
Service Funds
All Other
Funds
FY 2025
Total
Secured Property Taxes $ 89,687,496 $ - $ - $ - $ - $ - $ - $ 89,687,496 Supplemental Taxes 3,400,000 - - - - - - 3,400,000
Unsecured Property Taxes 3,881,280 - - - - - - 3,881,280 Property Transfer Taxes 19,000,000 - - - - - - 19,000,000 Property Transfer Tax – Measure P 8,199,580 - - - - - - 8,199,580 Sales Tax 19,183,600 - - - - - - 19,183,600
Soda Tax 1,147,387 - - - - - - 1,147,387
Utility Users Taxes 17,700,000 - - - - - - 17,700,000
Transient Occupancy Taxes 8,237,549 - - - - - - 8,237,549 Short-Term Rentals 1,400,000 - - - - - - 1,400,000
Business License Taxes 21,991,999 - - - - - - 21,991,999 Recreational Cannabis 1,000,000 - - - - - - 1,000,000
Measure U1 5,900,000 - - - - - - 5,900,000
Other Taxes 5,453,059 - - - - - - 5,453,059
Vehicle In Lieu Taxes 18,851,257 - 18,638,696 - - 6,369,898 - 43,859,851 Parking Fines – Regular Collections 5,800,000 - - - - - - 5,800,000 Moving Violations 132,600 - - - - - - 132,600
Ambulance Fees 6,944,117 - - - - - - 6,944,117
Interest Income 12,615,354 221,280 - 500,000 786,688 - 3,066 14,126,388 Franchise Fees 1,822,528 - - - 425,000 - - 2,247,528
Indirect Cost Reimbursement 6,936,000 - - - - - - 6,936,000 Other Revenues 8,468,797 106,189,637 27,886,357 192 130,980,559 8,892,080 15,425,046 297,842,668 Total Revenues $ 267,752,603 $ 106,410,917 $ 46,525,053 $ 500,192 $ 132,192,247 $ 15,261,978 $ 15,428,112 $ 584,071,102 Operating Transfers In 10,355,777 (543,622) - 32,950,905 90,501 36,484,662 3,660,825 82,999,048 $ 278,108,380 $ 105,867,295 $ 46,525,053 $ 33,451,097 $ 132,282,748 $ 51,746,640 $ 19,088,937 $ 667,070,150 17
overview of the operating Budget City of Berkeley, California | Proposed Budget 2025 & 2026 Revenue by Category and Fund Type Fiscal Year 2026
General
Fund
Special
Revenue Funds
Grants
Funds
Capital
Projects Funds
Enterprise
Funds
Internal
Service Funds
All Other
Funds
FY 2026
Total
Secured Property Taxes $ 92,826,558 $ - $ - $ - $ - $ - $ - $ 92,826,558 Supplemental Taxes 3,400,000 - - - - - - 3,400,000
Unsecured Property Taxes 3,881,280 - - - - - - 3,881,280 Property Transfer Taxes 21,000,000 - - - - - - 21,000,000 Property Transfer Tax – Measure P 8,609,559 - - - - - - 8,609,559 Sales Tax 19,562,300 - - - - - - 19,562,300
Soda Tax 1,147,387 - - - - - - 1,147,387
Utility Users Taxes 17,700,000 - - - - - - 17,700,000
Transient Occupancy Taxes 8,484,675 - - - - - - 8,484,675 Short-Term Rentals 1,400,000 - - - - - - 1,400,000
Business License Taxes 22,431,839 - - - - - - 22,431,839 Recreational Cannabis 1,020,000 - - - - - - 1,020,000
Measure U1 5,900,000 - - - - - - 5,900,000
Other Taxes 10,453,059 - - - - - - 10,453,059
Vehicle In Lieu Taxes 19,511,051 - 18,638,696 - - 6,369,898 - 44,519,645 Parking Fines – Regular Collections 5,800,000 - - - - - - 5,800,000 Moving Violations 135,252 - - - - - - 135,252
Ambulance Fees 6,944,117 - - - - - - 6,944,117
Interest Income 11,615,354 221,280 - 500,000 786,688 - 3,066 13,126,388 Franchise Fees 1,822,528 - - - 425,000 - - 2,247,528
Indirect Cost Reimbursement 7,074,720 - - - - - - 7,074,720 Other Revenues 8,468,797 109,345,089 28,659,094 192 136,096,819 8,892,080 15,425,046 306,887,117 Total Revenues $ 279,188,476 $ 109,566,369 $ 47,297,790 $ 500,192 $ 137,308,507 $ 15,261,978 $ 15,428,112 $ 604,551,424 Operating Transfers In 10,364,269 4,456,894 - 32,950,905 90,501 36,480,712 3,660,825 88,004,106 $ 289,552,745 $ 114,023,263 $ 47,297,790 $ 33,451,097 $ 137,399,008 $ 51,742,690 $ 19,088,937 $ 692,555,530 FInanc Ial Su MMar IeS
18
FInanc Ial Su MMar IeS
City of Berkeley, California | Proposed Budget 2025 & 2026 overview of the operating Budget Expenditure by Category and Fund Type Fiscal Year 2025
General
Fund
Special
Revenue Funds
Grants
Funds
Capital
Projects Funds
Enterprise
Funds
Internal
Service Funds
All Other
Funds
FY 2025
Total
Salaries & Benefits $ 193,606,965 $ 69,185,388 $ 24,348,225 $ 5,061,434 $ 68,036,953 $ 20,499,596 $ 5,687,613 $ 386,426,174 Services & Materials 33,786,531 29,539,918 16,536,940 4,426,047 40,878,043 21,324,597 4,811,078 151,303,154 Capital Outlay 853,786 17,790,000 2,064,099 14,263,942 26,808,314 5,693,462 412,000 67,885,603 Internal Services & All Other 22,065,961 38,051,210 8,975,736 6,922,417 25,439,269 8,735,068 15,524,597 125,714,258 Total Expenditures $ 250,313,243 $ 154,566,516 $ 51,925,000 $ 30,673,840 $ 161,162,579 $ 56,252,723 $ 26,435,288 $ 731,329,189 Operating Transfers Out 33,201,176 8,478,454 - 984,687 1,465,519 496,355 273,854 44,900,045 $ 283,514,419 $ 163,044,970 $ 51,925,000 $ 31,658,527 $ 162,628,098 $ 56,749,078 $ 26,709,142 $ 776,229,234 Expenditure by Category and Fund Type Fiscal Year 2026
General
Fund
Special
Revenue Funds
Grants
Funds
Capital
Projects Funds
Enterprise
Funds
Internal
Service Funds
All Other
Funds
FY 2026
Total
Salaries & Benefits $ 200,099,836 $ 71,145,339 $ 24,552,140 $ 5,153,820 $ 69,541,530 $ 20,883,936 $ 5,796,469 $ 397,173,070 Services & Materials 33,801,667 28,830,956 15,104,394 4,339,804 36,893,824 19,736,641 4,811,078 143,518,364 Capital Outlay 853,786 13,486,049 2,064,099 13,355,608 25,661,138 5,693,462 12,000 61,126,142 Internal Services & All Other 24,675,068 37,886,276 8,965,736 6,924,417 25,593,819 8,735,068 15,524,597 128,304,981 Total Expenditures $ 259,430,357 $ 151,348,620 $ 50,686,369 $ 29,773,649 $ 157,690,311 $ 55,049,107 $ 26,144,144 $ 730,122,557 Operating Transfers Out 34,197,226 3,478,970 - 984,687 1,465,519 504,847 273,854 40,905,103 $ 293,627,583 $ 154,827,590 $ 50,686,369 $ 30,758,336 $ 159,155,830 $ 55,553,954 $ 26,417,998 $ 771,027,660 19
City of Berkeley, California | Proposed Budget 2025 & 2026 20
Revenue
Sources
City of Berkeley, California | Proposed Budget 2025 & 2026 22
General Fund revenues City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund Revenues Five-Year Summary
2022
Actual
2023
Actual
2024
Curr ent
Budget
2025
Proposed
2026
Proposed
General Fund Revenue Summary
Secured Property Taxes $ 70,621,184 $ 79,311,105 $ 84,725,717 $ 89,687,496 $ 92,826,558 Supplemental Taxes 2,466,088 3,477,693 3,400,000 3,400,000 3,400,000 Unsecured Property Taxes 4,379,993 3,839,250 3,806,995 3,881,280 3,881,280 Property Transfer Taxes 39,662,601 21,978,933 22,873,786 19,000,000 21,000,000 Property Transfer Tax – Measure P 20,557,800 9,684,063 10,189,500 8,199,580 8,609,559 Sales Tax 18,950,488 18,759,977 19,654,225 19,183,600 19,562,300 Soda Tax 1,025,800 1,162,310 1,147,387 1,147,387 1,147,387 Utility Users Taxes 15,001,999 17,606,482 17,454,320 17,700,000 17,700,000 Transient Occupancy Taxes 5,680,715 7,911,684 8,374,588 8,237,549 8,484,675 Short-Term Rentals 1,295,798 1,372,439 1,400,000 1,400,000 1,400,000 Business License Taxes 20,403,975 21,854,193 21,560,783 21,991,999 22,431,839 Recreational Cannabis 1,250,792 997,572 1,000,000 1,000,000 1,020,000 Measure U1 4,913,872 5,844,564 5,900,000 5,900,000 5,900,000 Other Taxes 3,882,587 5,799,179 4,453,059 5,453,059 10,453,059 Vehicle In Lieu Taxes 15,151,524 16,668,736 17,811,134 18,851,257 19,511,051 Parking Fines – Regular Collections 4,802,956 5,952,451 5,800,000 5,800,000 5,800,000 Moving Violations 155,383 151,912 132,600 132,600 135,252 Ambulance Fees 4,014,675 5,468,875 5,350,779 6,944,117 6,944,117 Interest Income (10,069,162) 3,261,122 8,826,211 12,615,354 11,615,354 Franchise Fees 1,712,652 1,810,581 1,720,056 1,822,528 1,822,528 Indirect Cost Reimbursement 5,074,695 6,758,577 6,104,970 6,936,000 7,074,720 Other Revenues 6,737,288 9,022,069 6,640,308 8,468,797 8,468,797 Transfers 116,962,155 147,500,128 13,265,778 10,355,777 10,364,269 TOTAL GENERAL FUND REVENUES $ 354,635,858 $ 396,193,895 $ 271,592,196 $ 278,108,380 $ 289,552,745 r evenue Source S
* General Fund revenues include Fund 013 (GF Payroll Deduction Trust) and Fund 016 (Measure U1) 23
City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund revenues General Fund Revenues
Five-Year Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
General Fund Revenue Detail
Secured Property Taxes
411110 Base Prop Tax - 1% $ 70,621,185 $ 79,311,105 $ 84,725,717 $ 89,687,496 $ 92,826,558 Total Secured Property Taxes $ 70,621,185 $ 79,311,105 $ 84,725,717 $ 89,687,496 $ 92,826,558 Supplemental Taxes
411120 Base Prop Tax - Suppl
$ 2,466,089 $ 3,477,693 $ 3,400,000 $ 3,400,000 $ 3,400,000 Total Supplemental Taxes $ 2,466,089 $ 3,477,693 $ 3,400,000 $ 3,400,000 $ 3,400,000 Unsecured Property Taxes
411210 Unsecured - Personal Prop
$ 4,379,993 $ 3,839,249 $ 3,806,995 $ 3,881,280 $ 3,881,280 Total Unsecured Property Taxes $ 4,379,993 $ 3,839,249 $ 3,806,995 $ 3,881,280 $ 3,881,280 Property Transfer Taxes
411410 Transfer Tax
$ 39,662,601 $ 21,978,933 $ 22,873,786 $ 19,000,000 $ 21,000,000 Total Property Transfer Taxes $ 39,662,601 $ 21,978,933 $ 22,873,786 $ 19,000,000 $ 21,000,000 Property Transfer Tax – Measure P
411411 Transfer Tax - Meas P
$ 20,557,800 $ 9,684,062 $ 10,189,500 $ 8,199,580 $ 8,609,559 Total Property Transfer Tax – Measure P $ 20,557,800 $ 9,684,062 $ 10,189,500 $ 8,199,580 $ 8,609,559 Sales Tax
413110 Gen Sales - Sales Tax
$ 18,958,681 $ 18,768,528 $ 19,654,225 $ 19,183,600 $ 19,562,300 413120 Gen Sales - Sales Tax Contra (8,194) (8,551) - - - Total Sales Tax $ 18,950,487 $ 18,759,977 $ 19,654,225 $ 19,183,600 $ 19,562,300 Soda Tax
414110 Select Sales - Sugar Sw Bev
$ 1,047,802 $ 1,185,894 $ 1,147,387 $ 1,147,387 $ 1,147,387 414120 Select Sales - Ssb Contra (22,002) (23,584) - - - Total Soda Tax $ 1,025,800 $ 1,162,310 $ 1,147,387 $ 1,147,387 $ 1,147,387 Utility Users Taxes
416110 Util User - Gas
$ 15,001,999 $ 17,606,482 $ 17,454,320 $ 17,700,000 $ 17,700,000 Total Utility Users Taxes $ 15,001,999 $ 17,606,482 $ 17,454,320 $ 17,700,000 $ 17,700,000 Transient Occupancy Taxes
416210 Tot - Hotels
$ 5,680,715 $ 9,169,330 $ 8,374,588 $ 8,237,549 $ 8,484,675 416211 Tot - Hotels Contra - (1,257,646) - - -
Total Transient Occupancy Taxes $ 5,680,715 $ 7,911,684 $ 8,374,588 $ 8,237,549 $ 8,484,675 Short-Term Rentals
416220 Tot - Short Term Rentals
$ 1,295,798 $ 1,497,519 $ 1,400,000 $ 1,400,000 $ 1,400,000 416221 Tot - Short Term Rent - Contra - (125,080) - - - Total Short-Term Rentals $ 1,295,798 $ 1,372,439 $ 1,400,000 $ 1,400,000 $ 1,400,000 r evenue Source S
24
General Fund revenues City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund Revenues (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
General Fund Revenue Detail
Business License Taxes
415110 Bl Tax - General $ 20,324,937 $ 21,713,108 $ 21,560,783 $ 21,991,999 $ 22,431,839 415140 Bl Tax - Cannabis - Medicinal 79,037 141,085 - - - Total Business License Taxes $ 20,403,974 $ 21,854,193 $ 21,560,783 $ 21,991,999 $ 22,431,839 Recreational Cannabis
415150 Bl Tax - Cannabis - Recreation
$ 1,250,792 $ 997,572 $ 1,000,000 $ 1,000,000 $ 1,020,000 Total Recreational Cannabis $ 1,250,792 $ 997,572 $ 1,000,000 $ 1,000,000 $ 1,020,000 Measure U1
415130 Bl Tax - Real Prop - Lg Landlo
$ 4,913,872 $ 5,844,564 $ 5,900,000 $ 5,900,000 $ 5,900,000 Total Measure U1 $ 4,913,872 $ 5,844,564 $ 5,900,000 $ 5,900,000 $ 5,900,000 Other Taxes
411130 Base Prop Tax - Redemption
$ 746,731 $ 732,319 $ 831,441 $ 1,018,153 $ 1,018,153
416310 Parking Lot Tax 707,449 2,257,775 1,325,080 1,622,646 1,622,646 416510 Residential Vacancy Tax - - - - 5,000,000
416910 Tnc User Tax 675,012 1,022,068 1,028,489 1,259,451 1,259,451 417210 Tax Penalty - Business License 1,431,082 1,454,367 925,192 1,132,957 1,132,957 418210 Tax Interest - Bus License 322,313 332,650 342,857 419,851 419,851 Total Other Taxes $ 3,882,587 $ 5,799,179 $ 4,453,059 $ 5,453,058 $ 10,453,058 Vehicle In Lieu Taxes
416410 Mvlf/Eraf Payback
$ 15,006,003 $ 16,659,665 $ 17,811,134 $ 18,851,257 $ 19,511,051 432390 Others - State 145,521 9,071 - - -
Total Vehicle In Lieu Taxes $ 15,151,524 $ 16,668,736 $ 17,811,134 $ 18,851,257 $ 19,511,051 Parking Fines – Regular Collections
451110 Parking Violation Fines
$ 4,802,956 $ 5,952,452 $ 5,800,000 $ 5,800,000 $ 5,800,000 Total Parking Fines – Regular Collections $ 4,802,956 $ 5,952,452 $ 5,800,000 $ 5,800,000 $ 5,800,000 Moving Violations
451210 Moving Violation Fines
$ 155,383 $ 151,912 $ 132,600 $ 132,600 $ 135,252
Total Moving Violations $ 155,383 $ 151,912 $ 132,600 $ 132,600 $ 135,252 Ambulance Fees
442110 Ambulance Fees
$ 4,014,675 $ 5,468,876 $ 5,350,779 $ 6,944,117 $ 6,944,117 Total Ambulance Fees $ 4,014,675 $ 5,468,876 $ 5,350,779 $ 6,944,117 $ 6,944,117 Interest Income
471110 Interest - Investment Pool
$ (10,088,962) $ 3,362,836 $ 8,826,211 $ 12,615,354 $ 11,615,354 471120 Interest - From Loans 19,800 (101,714) - - -
Total Interest Income $ (10,069,162) $ 3,261,122 $ 8,826,211 $ 12,615,354 $ 11,615,354 r evenue Source S
25
City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund revenues General Fund Revenues (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
General Fund Revenue Detail
Franchise Fees
425110 Franchise Fees - Electric $ 580,426 $ 741,123 $ 580,426 $ 615,005 $ 615,005 425210 Franchise Fees - Gas 468,969 555,073 468,969 496,908 496,908 425310 Franchise Fees - Cable Tv 663,258 514,385 670,661 710,616 710,616 Total Franchise Fees $ 1,712,653 $ 1,810,581 $ 1,720,056 $ 1,822,529 $ 1,822,529 Indirect Cost Reimbursement
482001 Indirect Cost - Generic
$ - $ - $ 6,104,970 $ 6,936,000 $ 7,074,720
482128 Indirect Cost - Fund 128 138,719 176,194 - - - 482142 Indirect Cost - Fund 142 54,348 61,076 - - -
482336 Indirect Cost - Fund 336 34,322 83,802 - - -
482601 Indirect Cost - Fund 601 2,113,698 2,806,563 - - - 482608 Indirect Cost - Fund 608 356,699 613,371 - - - 482611 Indirect Cost - Fund 611 810,036 1,014,510 - - - 482616 Indirect Cost - Fund 616 116,002 180,335 - - - 482621 Indirect Cost - Fund 621 1,393,607 1,746,536 - - - 482622 Indirect Cost - Fund 622 57,265 76,190 - - -
Total Indirect Cost Reimbursement $ 5,074,696 $ 6,758,577 $ 6,104,970 $ 6,936,000 $ 7,074,720 Other Revenues
421110 Animal Licenses - Dog
30,813 27,359 31,059 39,611 39,611
424210 Street Use Permit 19,372 30,025 14,929 19,040 19,040 426110 Residential Pref Parking 1,028,614 978,806 836,693 1,067,087 1,067,087 426210 Ptp Car Share Permit - 25,449 7,020 8,953 8,953 429110 Cannabis Disp Annual Fee - - 141,257 180,154 180,154 429210 Tobacco Retailer License Fee 36,805 43,080 32,363 41,275 41,275 429310 Utilities Permit 38,950 760 284,163 362,411 362,411 429510 Special Event Permit Fees - - 10,431 13,303 13,303 429610 Fire Permits 285,140 278,869 167,236 213,286 213,286 429710 Electric Micromobility Permit 138,700 84,200 - - - 429990 Other Permits 1,550 2,515 2,368 3,020 3,020
431110 Operating Grants - Fed - 1,062,914 355,203 453,012 453,012 432110 Operating Grants - State 66,477 74,167 81,728 104,233 104,233 432320 Homeowners’ Exception 384,008 392,433 307,843 392,611 392,611 433210 Capital Grants - County - 50,000 - - -
434110 Operating Grants - Other (4,590) - - - -
436110 Other Govt - Tax Prep 60,500 - 47,755 60,905 60,905 437110 Mutual Aid Reimbursement 62,485 162,831 - - -
437120 Shared Cost Reimbursements - 28,850 19,375 24,710 24,710 441110 Wrk For Prvt Parties - Gn Govt 331,689 486,929 713,974 910,576 910,576 441210 Appeals - Appeals Board 1,300 9,000 8,051 10,268 10,268 441910 Credit Card Payment Fees - - 118,729 151,422 151,422 441990 Miscellaneous Charges 267,263 673,468 174,555 222,622 222,622 r evenue Source S
26
General Fund revenues City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund Revenues (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
General Fund Revenue Detail
442130 Fire Inspection Fees 476,976 539,543 593,113 756,434 756,434 442140 Misc Police Services 35,141 33,853 50,265 64,106 64,106 442170 Jail Booking Fees 132,710 83,120 36,310 46,308 46,308 443110 Street & Road Maintenance - - 15,392 19,630 19,630 444110 Vital Statistics Charges 256,810 258,548 127,656 162,808 162,808 444120 Vital Statistics Contra (99,463) (94,857) - - - 444210 Health Inspection Fees 667,520 685,561 623,163 794,759 794,759 444220 Clinic Fees 19 - 19,079 24,333 24,333
444310 Animal Services Charges 188,635 196,165 123,809 157,901 157,901 445110 Swimming Pool Fees 353,955 325,351 181,792 231,851 231,851 445130 Clubhouse/Rec Center Fees 22,538 138,722 90,479 115,394 115,394 445140 Athletic Fees 239 3,717 32,505 41,455 41,455 445160 Class Fees 371,618 396,108 178,011 227,029 227,029 445190 Other Recreation Fees 696,938 389,955 670,855 855,584 855,584 448910 Int Svc - Employee Pkg Permit 25,000 26,500 30,784 39,261 39,261 453110 Dog License Penalties 60 20 2,202 2,808 2,808
453210 Fire Inspection Penalties 1,724 9,510 8,708 11,106 11,106 453220 Multiple Response Penalties - 100 1,184 1,510 1,510 453410 Health Code Violation Penaltie 6,595 3,160 9,077 11,576 11,576 453990 Misc Penalties 744 178 - - -
461110 Leases - General Building 30,781 200 15,648 19,957 19,957 461210 Rentals - Community Ctrs - 7,873 78,647 100,303 100,303 461220 Rentals - Pool Rental 20,908 - 1,773 2,261 2,261 461230 Rentals - Oth Short Term 242,640 224,667 51,155 65,241 65,241 481110 Misc Rev - Donations Received 45,433 134,229 172,441 219,925 219,925 483110 Misc Rev - Over/Short (186) (286) - - -
483120 Misc Rev - Insurance Claims - - 5,526 7,048 7,048 483130 Settlement - Agreement - 270,431 - - -
483990 Misc Rev - Other 506,400 290,367 166,002 211,713 211,713 492120 Premium On Bonds Issued - 687,680 - - -
493110 Gain/Loss On Sale Of Asset 4,478 - - - -
Total Other Revenues $ 6,737,289 $ 9,022,070 $ 6,640,308 $ 8,468,800 $ 8,468,800 Transfers
491156 Transfer From Fund 156 2,643,280 2,643,280 2,643,280 2,643,280 2,643,280 491354 Transfer From Fund 354 22,969,355 12,022,049 3,255,743 - - 491631 Transfer From Fund 631 1,742,288 1,742,288 1,742,288 1,042,288 1,042,288 491680 Transfer From Fund 680 - 438,968 450,613 496,355 504,847 499100 Aao Carryover 36,838,797 74,141,617 - - -
Total Transfers $ 64,193,720 $ 90,988,202 $ 8,091,924 $ 4,181,923 $ 4,190,415 TOTAL GENERAL FUND REVENUES $ 301,867,426 $ 339,681,970 $ 266,418,342 $ 271,934,529 $ 283,378,894 r evenue Source S
27
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
Other General Fund
012 - GF - Fringe Benefits
499100 AAO Carryover $ 141 $ 141 $ - $ - $ -
Total GF - Fringe Benefits $ 141 $ 141 $ - $ - $ -
013 - GF - Payroll Deduction Trust
491780 Transfer From Fund 780 $ 273,854 $ 273,854 $ 273,854 $ 273,854 $ 273,854 499100 AAO Carryover (1,162,555) (2,059,529) - - -
Total GF - Payroll Deduction Trust $ (888,701) $ (1,785,675) $ 273,854 $ 273,854 $ 273,854 014 - GF - Catastrophic Leave
499100 AAO Carryover $ (375,302) $ (504,358) $ - $ - $ - Total GF - Catastrophic Leave $ (375,302) $ (504,358) $ - $ - $ - 016 - U1 - Housing
491011 Transfer From Fund 011 $ 5,887,567 $ 4,900,000 $ 4,900,000 $ 5,900,000 $ 5,900,000 499100 AAO Carryover 11,189,666 12,624,315 - - -
Total U1 - Housing $ 17,077,233 $ 17,524,315 $ 4,900,000 $ 5,900,000 $ 5,900,000 017 - Climate Equity Action
491011 Transfer From Fund 011 $ 600,000 $ - $ - $ - $ - 499100 AAO Carryover - 600,000 - - -
Total Climate Equity Action $ 600,000 $ 600,000 $ - $ - $ - 098 - GF - Stabilization Reserves
491011 Transfer From Fund 011 $ 3,636,005 $ 3,862,341 $ - $ - $ - 499100 AAO Carryover 15,599,231 19,235,236 - - -
Total GF - Stabilization Reserves $ 19,235,236 $ 23,097,577 $ - $ - $ - 099 - GF - Catastrophic Reserves
491011 Transfer From Fund 011 $ 2,974,913 $ 3,160,098 $ - $ - $ - 499100 AAO Carryover 14,144,915 14,419,828 - - -
Total GF - Catastrophic Reserves $ 17,119,828 $ 17,579,926 $ - $ - $ - Special Revenue Funds
101 - Library - Tax
412110 Special Assessment Tax $ 22,374,277 $ 24,057,929 $ 25,050,748 $ 25,464,754 $ 25,974,049 451310 Library Fines 16,147 17,689 40,000 40,000 40,000 481110 Misc Rev - Donations Received - 2,072 - - -
483990 Misc Rev - Other 136,791 6,024 32,000 32,000 32,000 499100 AAO Carryover 13,187,685 17,493,292 - - -
Total Library - Tax $ 35,714,900 $ 41,577,006 $ 25,122,748 $ 25,536,754 $ 26,046,049 r evenue Source S
28
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
102 - Library - Trans Based Reimbur
491011 Transfer From Fund 011 $ - $ - $ - $ (5,000,000) $ - Total Library - Trans Based Reimbur $ - $ - $ - $ (5,000,000) $ - 103 - Library - Grants
432110 Operating Grants - State $ 76,029 $ 65,331 $ 68,420 $ 68,420 $ 68,420 433390 Other - County and Local 30,000 - - - -
499100 AAO Carryover 52,955 34,226 - - -
Total Library - Grants $ 158,984 $ 99,557 $ 68,420 $ 68,420 $ 68,420 104 - Library - Friends & Gifts
471110 Interest - Investment Pool $ 783 $ 14,201 $ - $ - $ - 481110 Misc Rev - Donations Received 90,535 151,635 105,000 150,000 150,000 483990 Misc Rev - Other 1,000 - - - -
499100 AAO Carryover 471,887 485,883 - - -
Total Library - Friends & Gifts $ 564,205 $ 651,719 $ 105,000 $ 150,000 $ 150,000 105 - Library - Foundation
481110 Misc Rev - Donations Received $ 190,392 $ 13,657 $ 100,000 $ 100,000 $ 100,000 499100 AAO Carryover 458,507 588,622 - - -
Total Library - Foundation $ 648,899 $ 602,279 $ 100,000 $ 100,000 $ 100,000 106 - Asset Forfeiture
452110 Forfeitures - Fed Drug Pgm $ 4 $ 621 $ 5,000 $ 5,000 $ 5,000 452120 Forfeitures - State Drug Pgm 12 9,570 50,000 50,000 50,000 499100 AAO Carryover 330,813 278,653 - - -
Total Asset Forfeiture $ 330,829 $ 288,844 $ 55,000 $ 55,000 $ 55,000 107 - Special Tax For Disabled
412110 Special Assessment Tax $ 1,493,808 $ 1,608,773 $ 1,673,845 $ 1,704,183 $ 1,738,267 499100 AAO Carryover 201,688 196,537 - - -
Total Special Tax For Disabled $ 1,695,496 $ 1,805,310 $ 1,673,845 $ 1,704,183 $ 1,738,267 108 - Workforce Investment Act
491138 Transfer From Fund 138 $ 14,093 $ 6,675 $ 113 $ 3,563 $ 3,750 491501 Transfer From Fund 501 26,943 29,943 29,943 29,917 29,917 491608 Transfer From Fund 608 1,875 2,625 2,625 1,875 1,875 499100 AAO Carryover 28,850 68,440 - - -
Total Workforce Investment Act $ 71,761 $ 107,683 $ 32,681 $ 35,355 $ 35,542 109 - Community Workforce
499100 AAO Carryover $ 10,074 $ 10,074 $ - $ - $ -
Total Community Workforce $ 10,074 $ 10,074 $ - $ - $ - r evenue Source S
29
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
110 - SEC 108 HUD Loan Grant Asst
471110 Interest - Investment Pool $ 26 $ 2,934 $ 10,000 $ 10,000 $ 10,000 471120 Interest - From Loans 162,335 127,872 209,280 209,280 209,280 498110 Principal Received On Loans - - 407,443 407,443 407,443 499100 AAO Carryover 1,253,778 1,316,147 - - -
Total SEC 108 HUD Loan Grant Asst $ 1,416,139 $ 1,446,953 $ 626,723 $ 626,723 $ 626,723 111 - Fund Raising Activities
481110 Misc Rev - Donations Received $ 331,107 $ 161,069 $ 43,000 $ 43,000 $ 43,000 499100 AAO Carryover 255,223 547,547 - - -
Total Fund Raising Activities $ 586,330 $ 708,616 $ 43,000 $ 43,000 $ 43,000 112 - CA Housing Finance Agency
499100 AAO Carryover $ 111,418 $ 111,418 $ - $ - $ -
Total CA Housing Finance Agency $ 111,418 $ 111,418 $ - $ - $ - 113 - Gilman Sport Field
445120 Playground Fees $ 324,049 $ 295,844 $ 335,000 $ 391,500 $ 399,331 491354 Transfer From Fund 354 196,000 - 196,000 196,000 196,000 499100 AAO Carryover 124,128 165,313 - - -
Total Gilman Sport Field $ 644,177 $ 461,157 $ 531,000 $ 587,500 $ 595,331 114 - Gilman Fields Reserve
437120 Shared Cost Reimbursements $ 75,000 $ 75,000 $ 60,000 $ 60,000 $ 60,000 491113 Transfer From Fund 113 175,000 75,000 100,000 75,000 75,000 491138 Transfer From Fund 138 - - 15,000 15,000 15,000 499100 AAO Carryover 567,277 817,277 - - -
Total Gilman Fields Reserve $ 817,277 $ 967,277 $ 175,000 $ 150,000 $ 150,000 115 - Animal Shelter
481110 Misc Rev - Donations Received $ 45,331 $ 38,955 $ 45,000 $ 45,000 $ 45,000 499100 AAO Carryover 90,780 105,645 - - -
Total Animal Shelter $ 136,111 $ 144,600 $ 45,000 $ 45,000 $ 45,000 116 - Paramedic Assessment District
412110 Special Assessment Tax $ 3,430,607 $ 3,607,795 $ 3,742,618 $ 3,808,503 $ 3,884,673 491164 Transfer From Fund 164 757,925 757,925 757,925 757,925 757,925 491354 Transfer From Fund 354 - 2,614,331 - - -
499100 AAO Carryover (1,512,106) (2,726,813) - - -
Total Paramedic Assessment District $ 2,676,426 $ 4,253,238 $ 4,500,543 $ 4,566,428 $ 4,642,598 117 - CA Energy Commission
499100 AAO Carryover $ (87) $ (87) $ - $ - $ -
Total CA Energy Commission $ (87) $ (87) $ - $ - $ -
r evenue Source S
30
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
118 - Tieback Mitigation R-O-W
441310 Mitigation Fees $ 435,225 $ 61,425 $ - $ - $ -
499100 AAO Carryover 822,079 1,257,304 - - -
Total Tieback Mitigation R-O-W $ 1,257,304 $ 1,318,729 $ - $ - $ - 119 - Domestic Violence Prevention
444110 Vital Statistics Charges $ 21,627 $ 20,170 $ 25,000 $ 25,000 $ 25,000 499100 AAO Carryover 29,661 28,692 - - -
Total Domestic Violence Prevention $ 51,288 $ 48,862 $ 25,000 $ 25,000 $ 25,000 120 - Affordable Housing Mitigation
441310 Mitigation Fees $ - $ 160,000 $ - $ - $ -
446230 Housing Mitigation Fee 16,208,329 14,063,521 - 6,086,371 6,086,371 499100 AAO Carryover 11,876,141 26,936,781 - - -
Total Affordable Housing Mitigation $ 28,084,470 $ 41,160,302 $ - $ 6,086,371 $ 6,086,371 121 - Affordable Child Care
441310 Mitigation Fees $ 185,256 $ 62,519 $ 11,851 $ 11,851 $ 11,851 499100 AAO Carryover 247,140 425,758 - - -
Total Affordable Child Care $ 432,396 $ 488,277 $ 11,851 $ 11,851 $ 11,851 122 - Inclusionary Housing Program
446120 Condo Conversion Fee $ 38 $ - $ - $ - $ -
446220 Incl Housing In Lieu 183,398 237,596 - 220,809 220,809 499100 AAO Carryover 1,033,204 656,243 - - -
Total Inclusionary Housing Program $ 1,216,640 $ 893,839 $ - $ 220,809 $ 220,809 123 - Condo Conversion Program
446120 Condo Conversion Fee $ 361,675 $ 128,211 $ 196,000 $ 313,220 $ 313,220 499100 AAO Carryover 2,070,181 1,336,716 - - -
Total Condo Conversion Program $ 2,431,856 $ 1,464,927 $ 196,000 $ 313,220 $ 313,220 124 - Parking In-Lieu Fee
441310 Mitigation Fees $ 645,000 $ - $ - $ - $ -
499100 AAO Carryover 727,010 1,290,000 - - -
Total Parking In-Lieu Fee $ 1,372,010 $ 1,290,000 $ - $ - $ - 125 - Playground Camp
432390 Others - State $ 115,821 $ - $ - $ - $ -
445140 Athletic Fees - - 184,125 - -
445150 Camp Fees 2,075,174 2,115,127 2,591,417 2,467,500 2,549,925 445170 Camp Store Sales - 30,804 38,250 40,250 41,055 445190 Other Recreation Fees - 460,675 247,270 525,000 537,700 461130 Leases - Camp and Park - 47,741 - - -
461230 Rentals - Oth Short Term 49,852 102,045 48,223 124,187 150,171 r evenue Source S
31
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
481110 Misc Rev - Donations Received 533,598 15,371 - 9,000 9,000 483110 Misc Rev - Over/Short 1 (9) - - -
483120 Misc Rev - Insurance Claims 6,876,076 676,479 - - - 491099 Transfer From Fund 099 2,700,000 - - - -
491354 Transfer From Fund 354 1,035,000 - - - -
499100 AAO Carryover 13,648,383 4,024,465 - - -
Total Playground Camp $ 27,033,905 $ 7,472,698 $ 3,109,285 $ 3,165,937 $ 3,287,851 126 - State Propostion 172
432310 Gen Sales and Use Tax - State $ 1,180,452 $ 1,207,848 $ 931,227 $ 931,227 $ 931,227 499100 AAO Carryover 1,003,007 1,268,252 - - -
Total State Propostion 172 $ 2,183,459 $ 2,476,100 $ 931,227 $ 931,227 $ 931,227 127 - State Transportation Tax
432310 Gen Sales and Use Tax - State $ 5,130,141 $ 5,957,947 $ 6,696,569 $ 6,684,448 $ 6,684,448 441990 Miscellaneous Charges 578 - - - -
443110 Street & Road Maintenance - 1,500 - - -
471110 Interest - Investment Pool 8,224 135,356 - - - 499100 AAO Carryover 5,369,769 4,960,178 - - -
Total State Transportation Tax $ 10,508,712 $ 11,054,981 $ 6,696,569 $ 6,684,448 $ 6,684,448 128 - CDBG
431110 Operating Grants - Fed $ 2,240,912 $ 2,056,991 $ 3,595,558 $ 3,595,558 $ 3,595,558 461110 Leases - General Building 496,671 - - - -
471120 Interest - From Loans 137,258 - - - -
483990 Misc Rev - Other - - 400,518 400,518 400,518
498110 Principal Received On Loans - - 441,667 441,667 441,667 499100 AAO Carryover (1,475,655) (2,830,921) - - -
Total CDBG $ 1,399,186 $ (773,930) $ 4,437,743 $ 4,437,743 $ 4,437,743 129 - Rental Housing Safety Prog
441990 Miscellaneous Charges $ 336 $ 1,265 $ 2,000 $ 2,000 $ 2,000 446210 Rhsp Fees 348,666 515,217 250,000 250,000 250,000 446211 Rhsp Flat Fee Per Unit 1,449,349 1,470,788 1,200,000 1,200,000 1,200,000 446212 Rhsp Flat Fee Per Room 38,599 37,580 45,000 45,000 45,000 446213 Rhsp Inspect Fee - Responsive 194,264 171,630 200,000 200,000 200,000 451910 Rhsp Citation Fines 42,790 7,500 20,000 20,000 20,000 453990 Misc Penalties 171,270 128,250 66,780 66,780 66,780 499100 AAO Carryover 2,159,671 2,912,194 - - -
Total Rental Housing Safety Prog $ 4,404,945 $ 5,244,424 $ 1,783,780 $ 1,783,780 $ 1,783,780 r evenue Source S
32
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
130 - Meas B - Local Streets and RDS
433310 Gen Sales and Use Tax - Cntylc $ 2,994,792 $ - $ - $ - $ - 443110 Street & Road Maintenance - 6,194 - - -
471110 Interest - Investment Pool 6,771 112,559 - - - 499100 AAO Carryover 3,968,366 4,728,106 - - -
Total Meas B - Local Streets and RDS $ 6,969,929 $ 4,846,859 $ - $ - $ - 131 - Meas B - Bike And Pedestrian
433310 Gen Sales and Use Tax - Cntylc $ 354,652 $ - $ - $ - $ - 471110 Interest - Investment Pool 1,298 21,374 - - -
499100 AAO Carryover 606,639 863,773 - - -
Total Meas B - Bike And Pedestrian $ 962,589 $ 885,147 $ - $ - $ - 132 - Meas B - Paratransit
433310 Gen Sales and Use Tax - Cntylc $ 282,015 $ - $ - $ - $ - 471110 Interest - Investment Pool (196) - - - -
491136 Transfer From Fund 136 - 84,569 - - -
499100 AAO Carryover (64,577) (88,590) - - -
Total Meas B - Paratransit $ 217,242 $ (4,021) $ - $ - $ - 133 - Meas F - ALA CT VRF ST and RD
433390 Other - County and Local $ 454,252 $ 505,898 $ 457,637 $ 505,898 $ 505,898 471110 Interest - Investment Pool 1,571 27,330 - - -
499100 AAO Carryover 1,119,000 998,927 - - -
Total Meas F - ALA CT VRF ST and RD $ 1,574,823 $ 1,532,155 $ 457,637 $ 505,898 $ 505,898 134 - Meas BB - Local Streets and RD
433310 Gen Sales and Use Tax - Cntylc $ 5,228,727 $ 6,239,858 $ 6,750,147 $ 7,990,480 $ 7,990,480 443110 Street & Road Maintenance - 9,806 - - -
471110 Interest - Investment Pool 12,488 194,744 - - - 499100 AAO Carryover 9,448,516 7,812,146 - - -
Total Meas BB - Local Streets and RD $ 14,689,731 $ 14,256,554 $ 6,750,147 $ 7,990,480 $ 7,990,480 135 - Meas BB - Bike and Pedestrian
433310 Gen Sales and Use Tax - Cntylc $ 485,859 $ 858,766 $ 773,953 $ (864,497) $ 864,497 471110 Interest - Investment Pool 17 4,132 - - -
499100 AAO Carryover 117,806 (7,282) - - -
Total Meas BB - Bike and Pedestrian $ 603,682 $ 855,616 $ 773,953 $ (864,497) $ 864,497 136 - Meas BB - Paratransit
433310 Gen Sales and Use Tax - Cntylc $ 475,888 $ 798,857 $ 969,418 $ 969,418 $ 969,418 471110 Interest - Investment Pool 1,285 15,943 - - -
499100 AAO Carryover 704,723 759,007 - - -
Total Meas BB - Paratransit $ 1,181,896 $ 1,573,807 $ 969,418 $ 969,418 $ 969,418 r evenue Source S
33
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
137 - One Time Funding
453990 Misc Penalties $ 22,076 $ 5,805 $ - $ - $ -
499100 AAO Carryover 1,137,954 1,160,030 - - -
Total One Time Funding $ 1,160,030 $ 1,165,835 $ - $ - $ - 138 - Park Tax
412110 Special Assessment Tax $ 15,752,595 $ 16,942,877 $ 17,664,146 $ 18,017,429 $ 18,377,778 429990 Other Permits 191,092 197,322 127,500 187,425 191,174 441990 Miscellaneous Charges - 490 - - -
443110 Street & Road Maintenance - 2,000 - - -
449990 Misc Charges 4,000 - - - -
461230 Rentals - Oth Short Term 29,432 24,749 20,000 20,000 20,000 471110 Interest - Investment Pool 9,743 123,673 2,000 2,000 2,000 481110 Misc Rev - Donations Received 71,042 16,405 - - - 483120 Misc Rev - Insurance Claims - 138,116 - - -
483990 Misc Rev - Other 616 4,563 - - -
493110 Gain/Loss On Sale Of Asset 922 - - - -
499100 AAO Carryover 4,394,403 4,864,504 - - -
Total Park Tax $ 20,453,845 $ 22,314,699 $ 17,813,646 $ 18,226,854 $ 18,590,952 139 - Street And Open Space Impr
422110 Building Permit - Structures $ 74,160 $ 138,572 $ - $ - $ - 441310 Mitigation Fees 492,833 827,167 - - -
499100 AAO Carryover 910,762 1,476,053 - - -
Total Street And Open Space Impr $ 1,477,755 $ 2,441,792 $ - $ - $ - 140 - Meas GG - Fire Preparation Tax
412110 Special Assessment Tax $ 5,420,451 $ 5,428,505 $ 5,631,795 $ 5,722,810 $ 5,837,267 437110 Mutual Aid Reimbursement - 24,078 - - -
437120 Shared Cost Reimbursements - - 46,000 46,000 46,000 499100 AAO Carryover 2,799,525 3,003,860 - - -
Total Meas GG - Fire Preparation Tax $ 8,219,976 $ 8,456,443 $ 5,677,795 $ 5,768,810 $ 5,883,267 141 - 1st Response Adv Life Supp
499100 AAO Carryover $ (5,998) $ (5,998) $ - $ - $ -
Total 1st Response Adv Life Supp $ (5,998) $ (5,998) $ - $ - $ - 142 - Street Lighting
412110 Special Assessment Tax $ 2,038,726 $ 2,089,268 $ 2,240,939 $ 2,240,939 $ 2,240,939 443120 Street Light Inspection 459 306 - - -
471110 Interest - Investment Pool 3,997 57,010 - - -
483120 Misc Rev - Insurance Claims - 9,523 - - -
499100 AAO Carryover 2,069,532 2,381,943 - - -
Total Street Lighting $ 4,112,714 $ 4,538,050 $ 2,240,939 $ 2,240,939 $ 2,240,939 r evenue Source S
34
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
143 - Business Economic Development
434110 Operating Grants - Other $ 551,168 $ 222,302 $ - $ - $ - 471110 Interest - Investment Pool 1,933 7,694 - - -
471120 Interest - From Loans 6,819 8,601 - - -
498110 Principal Received On Loans - - 150,000 150,000 150,000 499100 AAO Carryover 1,001,387 605,697 - - -
Total Business Economic Development $ 1,561,307 $ 844,294 $ 150,000 $ 150,000 $ 150,000 144 - Citywide RLF
471120 Interest - From Loans $ - $ 27 $ - $ - $ -
471130 Interest - Other 1,251 320 - - -
499100 AAO Carryover 610,302 628,302 - - -
Total Citywide RLF $ 611,553 $ 628,649 $ - $ - $ -
145 - Miles Lab
434110 Operating Grants - Other $ - $ 385,000 $ 9,000 $ - $ - 499100 AAO Carryover 73,742 73,229 - - -
Total Miles Lab $ 73,742 $ 458,229 $ 9,000 $ - $ -
146 - Employee Training
491013 Transfer From Fund 013 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 499100 AAO Carryover 93,700 192,898 - - -
Total Employee Training $ 843,700 $ 942,898 $ 750,000 $ 750,000 $ 750,000 147 - UC Settlement
435120 Tax In-Lieu - Uc Lrdp Agmt $ 4,561,283 $ 4,223,000 $ - $ - $ - 441310 Mitigation Fees - 120,786 - - -
499100 AAO Carryover 454,002 4,172,565 - - -
Total UC Settlement $ 5,015,285 $ 8,516,351 $ - $ - $ - 148 - Cultural Trust
422110 Building Permit - Structures $ 2,392,160 $ 835,612 $ - $ - $ - 441310 Mitigation Fees - 60,000 - - -
499100 AAO Carryover 822,480 2,971,481 - - -
Total Cultural Trust $ 3,214,640 $ 3,867,093 $ - $ - $ - 149 - Private Party Sidewalks
443130 Wrk For Prvt Parties - Street $ 106,984 $ 732,028 $ 100,000 $ 100,000 $ 100,000 499100 AAO Carryover 849,870 803,940 - - -
Total Private Party Sidewalks $ 956,854 $ 1,535,968 $ 100,000 $ 100,000 $ 100,000 r evenue Source S
35
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
150 - Public Art
491138 Transfer From Fund 138 $ 21,140 $ 11,681 $ 197 $ 6,234 $ 6,563 491501 Transfer From Fund 501 40,414 52,400 52,400 52,355 52,355 491608 Transfer From Fund 608 2,813 4,594 4,594 3,281 3,281 499100 AAO Carryover 82,794 132,361 - - -
Total Public Art $ 147,161 $ 201,036 $ 57,191 $ 61,870 $ 62,199 151 - Lillie B. Wall Memorial
481110 Misc Rev - Donations Received $ 566 $ 591 $ - $ - $ - 499100 AAO Carryover 13,455 14,021 - - -
Total Lillie B. Wall Memorial $ 14,021 $ 14,612 $ - $ - $ - 152 - Vital And Health Statistic
444110 Vital Statistics Charges $ 20,668 $ 22,520 $ 30,000 $ 30,000 $ 30,000 499100 AAO Carryover 251,185 262,097 - - -
Total Vital And Health Statistic $ 271,853 $ 284,617 $ 30,000 $ 30,000 $ 30,000 153 - East Bay Public Utilities Comm
471110 Interest - Investment Pool $ 6 $ 94 $ - $ - $ -
499100 AAO Carryover 3,775 3,781 - - -
Total East Bay Public Utilities Comm $ 3,781 $ 3,875 $ - $ - $ - 154 - PERS Savings
471130 Interest - Other $ (2,003,624) $ 467,869 $ - $ - $ - 491011 Transfer From Fund 011 2,000,000 2,000,000 2,000,000 - - 491013 Transfer From Fund 013 1,479,360 1,634,103 - - - 491501 Transfer From Fund 501 151,632 151,632 151,632 - - 491558 Transfer From Fund 558 - 494,336 - - -
499100 AAO Carryover 12,494,757 16,563,101 - - -
Total PERS Savings $ 14,122,125 $ 21,311,041 $ 2,151,632 $ - $ - 156 - Health State Aid Realignment
432310 Gen Sales and Use Tax - State $ 2,087,918 $ 2,175,825 $ 1,750,000 $ 1,750,000 $ 1,750,000 491011 Transfer From Fund 011 1,953,018 1,953,018 1,953,018 1,953,018 1,953,018 499100 AAO Carryover 3,708,922 4,579,437 - - -
Total Health State Aid Realignment $ 7,749,858 $ 8,708,280 $ 3,703,018 $ 3,703,018 $ 3,703,018 157 - Tobacco Control
432310 Gen Sales and Use Tax - State $ 450,000 $ 304,667 $ 300,000 $ 300,000 $ 300,000 471110 Interest - Investment Pool 111 1,581 - - -
499100 AAO Carryover (38,462) 52,639 - - -
Total Tobacco Control $ 411,649 $ 358,887 $ 300,000 $ 300,000 $ 300,000 r evenue Source S
36
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
158 - Mental Health State Aid Realig
432310 Gen Sales and Use Tax - State $ 2,928,252 $ 3,356,546 $ 2,710,000 $ 2,710,000 $ 2,710,000 453990 Misc Penalties - 130,015 - - -
499100 AAO Carryover 5,741,290 5,925,383 - - -
Total Mental Health State Aid Realig $ 8,669,542 $ 9,411,944 $ 2,710,000 $ 2,710,000 $ 2,710,000 159 - City Optional Public Safety
432110 Operating Grants - State $ 292,991 $ 309,139 $ 250,000 $ 250,000 $ 250,000 471110 Interest - Investment Pool 1,260 23,534 - - -
499100 AAO Carryover 603,464 760,276 - - -
Total City Optional Public Safety $ 897,715 $ 1,092,949 $ 250,000 $ 250,000 $ 250,000 160 - Impounded And Unneutered
444310 Animal Services Charges $ 505 $ 788 $ - $ - $ -
499100 AAO Carryover 5,985 6,490 - - -
Total Impounded And Unneutered $ 6,490 $ 7,278 $ - $ - $ - 161 - ALA CT Abandoned Veh Abt Auth
444410 Abandoned Vehicle Removal $ 78,282 $ 92,951 $ 103,000 $ 103,000 $ 103,000 499100 AAO Carryover 256,860 273,560 - - -
Total ALA CT Abandoned Veh Abt Auth $ 335,142 $ 366,511 $ 103,000 $ 103,000 $ 103,000 162 - Shelter Operations
481110 Misc Rev - Donations Received $ 160,000 $ - $ - $ - $ - 499100 AAO Carryover 92,304 81,351 - - -
Total Shelter Operations $ 252,304 $ 81,351 $ - $ - $ - 163 - Traffic Congestion Relief
432310 Gen Sales and Use Tax - State $ 12 $ - $ - $ - $ - 499100 AAO Carryover - 12 - - -
Total Traffic Congestion Relief $ 12 $ 12 $ - $ - $ -
164 - Measure FF - Public Safety
412110 Special Assessment Tax $ 12,804,113 $ 9,333,611 $ 9,770,233 $ 9,930,546 $ 10,129,157 499100 AAO Carryover - 8,711,844 - - -
Total Measure FF - Public Safety $ 12,804,113 $ 18,045,455 $ 9,770,233 $ 9,930,546 $ 10,129,157 165 - Fair Elections
491011 Transfer From Fund 011 $ 505,002 $ 505,002 $ 612,210 $ 612,210 $ 612,210 499100 AAO Carryover 579,182 917,098 - - -
Total Fair Elections $ 1,084,184 $ 1,422,100 $ 612,210 $ 612,210 $ 612,210 r evenue Source S
37
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
Grants Funds
301 - Operating Grants - Federal
431110 Operating Grants - Fed $ - $ - $ - $ 35,162 $ 36,362 Total Operating Grants - Federal $ - $ - $ - $ 35,162 $ 36,362 302 - Operating Grants - State
432110 Operating Grants - State $ 1,021,405 $ 5,106,803 $ 63,475 $ 975,688 $ 975,688 499100 AAO Carryover (1,021,405) (1,107,544) - - -
Total Operating Grants - State $ - $ 3,999,259 $ 63,475 $ 975,688 $ 975,688 305 - Capital Grants - Federal
499100 AAO Carryover $ (4,376) $ (176,961) $ - $ - $ -
Total Capital Grants - Federal $ (4,376) $ (176,961) $ - $ - $ - 306 - Capital Grants - State
432210 Capital Grants - State $ - $ 3,147,029 $ 562,500 $ 562,500 $ 562,500 499100 AAO Carryover (694,093) (3,836,881) - - -
Total Capital Grants - State $ (694,093) $ (689,852) $ 562,500 $ 562,500 $ 562,500 307 - Capital Grants - Local
433210 Capital Grants - County $ 48,526 $ 149,875 $ 75,000 $ 75,000 $ 75,000 433820 Other - County and Local - 613,000 - - -
499100 AAO Carryover (113,513) (675,522) - - -
Total Capital Grants - Local $ (64,987) $ 87,353 $ 75,000 $ 75,000 $ 75,000 309 - OTS DUI Enforsmt Educ Prg
431110 Operating Grants - Fed $ 87,797 $ 190,840 $ 150,000 $ 150,000 $ 150,000 499100 AAO Carryover (22,811) (23,914) - - -
Total OTS DUI Enforsmt Educ Prg $ 64,986 $ 166,926 $ 150,000 $ 150,000 $ 150,000 310 - HUD
431110 Operating Grants - Fed $ 1,570,118 $ 1,423,894 $ - $ - $ 605,000 471120 Interest - From Loans 305,719 13,398 - - -
499100 AAO Carryover (1,848,150) 358,713 - - -
Total HUD $ 27,687 $ 1,796,005 $ - $ - $ 605,000
311 - ESGP
431110 Operating Grants - Fed $ 4,354,728 $ - $ - $ - $ 207,000 499100 AAO Carryover (2,184,655) (2,580,720) - - -
Total ESGP $ 2,170,073 $ (2,580,720) $ - $ - $ 207,000
r evenue Source S
38
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
312 - Health (General)
432110 Operating Grants - State $ 2,342,654 $ 1,793,016 $ 1,994,586 $ 2,107,834 $ 2,113,978 432390 Others - State 189,640 168,229 - - -
499100 AAO Carryover (239,277) (442,189) - - -
Total Health (General) $ 2,293,017 $ 1,519,056 $ 1,994,586 $ 2,107,834 $ 2,113,978 313 - Target Case Mgmt/Linkages
432390 Others - State $ 704,132 $ 280,811 $ 350,000 $ - $ - 499100 AAO Carryover 2,970,030 2,925,344 - - -
Total Target Case Mgmt/Linkages $ 3,674,162 $ 3,206,155 $ 350,000 $ - $ - 314 - Alameda County Tay Tip
499100 AAO Carryover $ (354,800) $ (367,792) $ - $ - $ - Total Alameda County Tay Tip $ (354,800) $ (367,792) $ - $ - $ - 315 - Mental Health Service Act
432390 Others - State $ 9,337,779 $ 6,736,742 $ 12,240,360 $ 12,240,360 $ 12,240,360 437120 Shared Cost Reimbursements 1,574,791 800,464 - - - 471110 Interest - Investment Pool 20,748 385,027 - - - 499100 AAO Carryover 10,984,332 14,448,878 - - -
Total Mental Health Service Act $ 21,917,650 $ 22,371,111 $ 12,240,360 $ 12,240,360 $ 12,240,360 316 - Health (Short/Doyle)
432390 Others - State $ 4,548,037 $ 7,594,068 $ 6,398,336 $ 6,398,336 $ 6,398,336 433390 Other - County and Local 20,208 26,228 18,314 18,314 18,314 444210 Health Inspection Fees 5,703 4,235 6,050 6,050 6,050 499100 AAO Carryover 3,761,927 4,908,798 - - -
Total Health (Short/Doyle) $ 8,335,875 $ 12,533,329 $ 6,422,700 $ 6,422,700 $ 6,422,700 317 - Epsdt Expansion Proposal
433390 Other - County and Local $ 297,519 $ 379,205 $ 6,422,700 $ 6,422,700 $ 6,422,700 499100 AAO Carryover 1,368,977 1,221,449 - - -
Total Epsdt Expansion Proposal $ 1,666,496 $ 1,600,654 $ 6,422,700 $ 6,422,700 $ 6,422,700 318 - Alcoholic Bev Ctr Ots/Uc
432110 Operating Grants - State $ 37,261 $ 41,702 $ 50,000 $ 50,000 $ 50,000 499100 AAO Carryover (19,576) (4,181) - - -
Total Alcoholic Bev Ctr Ots/Uc $ 17,685 $ 37,521 $ 50,000 $ 50,000 $ 50,000 319 - Youth Lunch
431810 Fees For Services - Fed $ 49,519 $ 51,618 $ 53,683 $ 64,000 $ 65,500 499100 AAO Carryover 57,588 49,209 - - -
Total Youth Lunch $ 107,107 $ 100,827 $ 53,683 $ 64,000 $ 65,500 r evenue Source S
39
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
320 - Sr. Nutrition (Title Iii)
433110 Operating Grants - County $ 153,459 $ 95,222 $ 124,000 $ 213,573 $ 213,573 499100 AAO Carryover (27,970) (15,583) - - -
Total Sr. Nutrition (Title Iii) $ 125,489 $ 79,639 $ 124,000 $ 213,573 $ 213,573 321 - C.F .P . Title X
431110 Operating Grants - Fed $ 89,257 $ 269,548 $ 200,000 $ 200,000 $ 200,000 499100 AAO Carryover 73,386 20,968 - - -
Total C.F .P . Title X $ 162,643 $ 290,516 $ 200,000 $ 200,000 $ 200,000 322 - Early Head Start
499100 AAO Carryover $ 10,025 $ 10,025 $ - $ - $ -
Total Early Head Start $ 10,025 $ 10,025 $ - $ - $ -
323 - S.F . Foundation
499100 AAO Carryover $ 344 $ 344 $ - $ - $ -
Total S.F . Foundation $ 344 $ 344 $ - $ - $ -
324 - Berk Unif Sch Dist Grant
433390 Other - County and Local $ 85,853 $ 42,036 $ 363,548 $ 363,548 $ 363,548 433810 Fees For Services - Cnty/Lcl 61,982 101,518 122,640 144,600 144,600 499100 AAO Carryover 894,328 654,301 - - -
Total Berk Unif Sch Dist Grant $ 1,042,163 $ 797,855 $ 486,188 $ 508,148 $ 508,148 325 - Vector Control
433110 Operating Grants - County $ - $ - $ 350,000 $ 350,000 $ 350,000 499100 AAO Carryover 17,169 (167,995) - - -
Total Vector Control $ 17,169 $ (167,995) $ 350,000 $ 350,000 $ 350,000 326 - Alameda County Grants
431110 Operating Grants - Fed $ 57,972 $ 64,323 $ 224,393 $ 224,393 $ 224,393 432110 Operating Grants - State 200,011 200,011 300,011 300,011 300,011 433110 Operating Grants - County 402,859 194,413 291,867 302,680 308,430 499100 AAO Carryover (42,513) 18,478 - - -
Total Alameda County Grants $ 618,329 $ 477,225 $ 816,271 $ 827,084 $ 832,834 327 - Sr Supportive Social Serv
433110 Operating Grants - County $ 54,691 $ 60,197 $ 100,000 $ 156,803 $ 156,803 499100 AAO Carryover (15,852) (4,261) - - -
Total Sr Supportive Social Serv $ 38,839 $ 55,936 $ 100,000 $ 156,803 $ 156,803 r evenue Source S
40
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
328 - Family Care Support Prog
431110 Operating Grants - Fed $ 28,350 $ 22,097 $ 30,000 $ 47,363 $ 47,363 433110 Operating Grants - County 39,643 34,599 82,766 140,911 140,911 499100 AAO Carryover (30,403) (12,588) - - -
Total Family Care Support Prog $ 37,590 $ 44,108 $ 112,766 $ 188,274 $ 188,274 329 - CA Integrated Waste Mgmt
432110 Operating Grants - State $ 8,039 $ 14,785 $ 3,933 $ 3,933 $ 3,933 471110 Interest - Investment Pool 39 494 - - -
499100 AAO Carryover 17,909 23,623 - - -
Total CA Integrated Waste Mgmt $ 25,987 $ 38,902 $ 3,933 $ 3,933 $ 3,933 330 - Ala Ct Wst Mgt Auth Grant
499100 AAO Carryover $ 21,846 $ 21,846 $ - $ - $ -
Total Ala Ct Wst Mgt Auth Grant $ 21,846 $ 21,846 $ - $ - $ - 331 - Housing Mitigation
441310 Mitigation Fees $ 836,785 $ 172,201 $ - $ - $ -
471120 Interest - From Loans 469 4,605 - - -
483110 Misc Rev - Over/Short 17,529 - - - -
499100 AAO Carryover 1,274,190 1,481,330 - - -
Total Housing Mitigation $ 2,128,973 $ 1,658,136 $ - $ - $ - 332 - Climate Protection Campaign
499100 AAO Carryover $ 19,477 $ 19,477 $ - $ - $ -
Total Climate Protection Campaign $ 19,477 $ 19,477 $ - $ - $ - 333 - Calhome Program
498110 Principal Received On Loans $ - $ 30 $ - $ - $ - 499100 AAO Carryover 534,191 804,418 - - -
Total Calhome Program $ 534,191 $ 804,448 $ - $ - $ -
334 - Community Action Program
431110 Operating Grants - Fed $ 523,030 $ 241,087 $ 281,777 $ 281,777 $ 281,777 499100 AAO Carryover (80,761) (16,942) - - -
Total Community Action Program $ 442,269 $ 224,145 $ 281,777 $ 281,777 $ 281,777 335 - PG&E
499100 AAO Carryover $ 118,603 $ 118,603 $ - $ - $ -
Total PG&E $ 118,603 $ 118,603 $ - $ - $ -
336 - One-Time Grant:No Cap Exp
431110 Operating Grants - Fed $ 67,867 $ 5,630,945 $ 2,374,916 $ 1,878,410 $ 1,878,410 432110 Operating Grants - State 747,737 6,739,031 776,000 1,557,107 1,492,250 432210 Capital Grants - State 28,230 - - - -
r evenue Source S
41
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
432390 Others - State 390,168 (216,812) - - -
433120 Operating Grants - Other Local 34,271 - - - -
433220 Capital Grants - Other Local 20,000 - - - -
434110 Operating Grants - Other 2,612,630 96,900 1,294,994 1,294,994 1,294,994 499100 AAO Carryover 561,183 (20,718) - - -
Total One-Time Grant:No Cap Exp $ 4,462,086 $ 12,229,346 $ 4,445,910 $ 4,730,511 $ 4,665,654 338 - Bay Area Air Quality Mgmt
499100 AAO Carryover $ (16,088) $ (16,088) $ - $ - $ -
Total Bay Area Air Quality Mgmt $ (16,088) $ (16,088) $ - $ - $ - 339 - MTC
431110 Operating Grants - Fed $ - $ 103,946 $ - $ - $ - 431210 Capital Grants - Fed 231,204 964,114 - - -
432210 Capital Grants - State - - 564,620 564,620 564,620 433210 Capital Grants - County - 78,627 - - -
499100 AAO Carryover (469,395) (499,641) - - -
Total MTC $ (238,191) $ 647,046 $ 564,620 $ 564,620 $ 564,620 340 - FEMA
431110 Operating Grants - Fed $ 232,221 $ (145,095) $ - $ - $ - 431210 Capital Grants - Fed 1,052,133 1,053,580 1,306,400 1,306,400 1,306,400 499100 AAO Carryover (797,199) (545,907) - - -
Total FEMA $ 487,155 $ 362,578 $ 1,306,400 $ 1,306,400 $ 1,306,400 341 - Alameda County Waste Mgmt
433390 Other - County and Local $ 273,220 $ 362,501 $ 360,000 $ 360,000 $ 360,000 499100 AAO Carryover 851,127 1,062,357 - - -
Total Alameda County Waste Mgmt $ 1,124,347 $ 1,424,858 $ 360,000 $ 360,000 $ 360,000 342 - Alameda County Recycling BRD
499100 AAO Carryover $ 1,688 $ 1,688 $ - $ - $ -
Total Alameda County Recycling BRD $ 1,688 $ 1,688 $ - $ - $ - 343 - State Dept Conserv/Recycling
432110 Operating Grants - State $ 30,401 $ 21,615 $ 32,000 $ 32,000 $ 32,000 499100 AAO Carryover 215,196 213,910 - - -
Total State Dept Conserv/Recycling $ 245,597 $ 235,525 $ 32,000 $ 32,000 $ 32,000 344 - Caltrans Grant
432210 Capital Grants - State $ 624,231 $ 46,364 $ - $ - $ - 499100 AAO Carryover (253,028) (243,819) - - -
Total Caltrans Grant $ 371,203 $ (197,455) $ - $ - $ -
r evenue Source S
42
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
345 - Meas WW - Park Bond - Grant
433220 Capital Grants - Other Local $ 2,755,475 $ - $ - $ - $ - 499100 AAO Carryover (2,861,485) (107,230) - - -
Total Meas WW - Park Bond - Grant $ (106,010) $ (107,230) $ - $ - $ - 346 - Caltrans Safe Routes 2 Schools
499100 AAO Carryover $ (41,038) $ (41,038) $ - $ - $ -
Total Caltrans Safe Routes 2 Schools $ (41,038) $ (41,038) $ - $ - $ - 347 - Shelter+Care HUD
431110 Operating Grants - Fed $ 4,300,534 $ 7,516,160 $ 6,461,774 $ 6,461,774 $ 6,461,774 499100 AAO Carryover (2,950,587) (1,762,655) - - -
Total Shelter+Care HUD $ 1,349,947 $ 5,753,505 $ 6,461,774 $ 6,461,774 $ 6,461,774 348 - Shelter+Care County
431110 Operating Grants - Fed $ 775,911 $ 881,045 $ 906,212 $ 906,212 $ 906,212 499100 AAO Carryover (76,422) (183,558) - - -
Total Shelter+Care County $ 699,489 $ 697,487 $ 906,212 $ 906,212 $ 906,212 349 - JAG Grant
431110 Operating Grants - Fed $ - $ 73,983 $ 50,000 $ 50,000 $ 50,000 471110 Interest - Investment Pool (22) (1,748) - - -
499100 AAO Carryover (13,812) (13,834) - - -
Total JAG Grant $ (13,834) $ 58,401 $ 50,000 $ 50,000 $ 50,000 350 - Bio-Terrorism Grant
431110 Operating Grants - Fed $ 15,849 $ 174,656 $ 18,709 $ 35,000 $ 38,000 432110 Operating Grants - State 293,822 217,815 221,415 243,000 251,000 499100 AAO Carryover 167,495 264,455 - - -
Total Bio-Terrorism Grant $ 477,166 $ 656,926 $ 240,124 $ 278,000 $ 289,000 351 - UASI Regional Fund
431110 Operating Grants - Fed $ 26,567 $ 28,236 $ - $ - $ - 499100 AAO Carryover (7,453) (41,810) - - -
Total UASI Regional Fund $ 19,114 $ (13,574) $ - $ - $ - 352 - Brownfield Eco Dev Initiative
499100 AAO Carryover $ 16,268 $ 16,268 $ - $ - $ -
Total Brownfield Eco Dev Initiative $ 16,268 $ 16,268 $ - $ - $ - 353 - Local Housing Trust Fund
471120 Interest - From Loans $ - $ 13,225 $ - $ - $ -
499100 AAO Carryover 90,610 90,610 - - -
Total Local Housing Trust Fund $ 90,610 $ 103,835 $ - $ - $ - r evenue Source S
43
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
354 - ARPA - Local FIscal Recovery
431310 Entitle/Subven/Shrdrev - Fed $ 36,686,105 $ 20,311,542 $ - $ - $ - 499100 AAO Carryover - 29,960,184 - - -
Total ARPA - Local FIscal Recovery $ 36,686,105 $ 50,271,726 $ - $ - $ - Capital Projects Funds
501 - Capital Improvements
441110 Wrk For Prvt Parties - Gn Govt $ 15,794 $ - $ - $ - $ - 471120 Interest - From Loans 10,486 9,518 - - -
483120 Misc Rev - Insurance Claims 28,900 - - - -
483990 Misc Rev - Other 4,946 - - - -
491011 Transfer From Fund 011 4,950,904 19,000,905 18,370,905 12,950,905 12,950,905 499100 AAO Carryover 10,194,522 8,165,916 - - -
Total Capital Improvements $ 15,205,552 $ 27,176,339 $ 18,370,905 $ 12,950,905 $ 12,950,905 502 - Phone System Replacement
491011 Transfer From Fund 011 $ 449,408 $ 449,408 $ 449,408 $ - $ - 499100 AAO Carryover 542,179 867,369 - - -
Total Phone System Replacement $ 991,587 $ 1,316,777 $ 449,408 $ - $ - 503 - Fund$ Replacement
499100 AAO Carryover $ 4,028,518 $ 1,949,976 $ - $ - $ - Total Fund$ Replacement $ 4,028,518 $ 1,949,976 $ - $ - $ - 504 - Peg Access Facilities
425410 Franchise Fees - Peg Fee $ 131,310 $ 251,039 $ - $ - $ - 499100 AAO Carryover 2,101,844 2,236,388 - - -
Total Peg Access Facilities $ 2,233,154 $ 2,487,427 $ - $ - $ - 505 - Meas G - Fire Seismic Projects
499100 AAO Carryover $ 58 $ 58 $ - $ - $ -
Total Meas G - Fire Seismic Projects $ 58 $ 58 $ - $ - $ - 506 - Meas M - ST and WTRSHD Imprv
471110 Interest - Investment Pool $ 1,447 $ 23,062 $ - $ - $ - 499100 AAO Carryover 839,206 925,634 - - -
Total Meas M - ST and WTRSHD Imprv $ 840,653 $ 948,696 $ - $ - $ - 507 - Meas G - Public Safety Bldg
471110 Interest - Investment Pool $ 10 $ 153 $ - $ - $ - 499100 AAO Carryover 6,105 6,115 - - -
Total Meas G - Public Safety Bldg $ 6,115 $ 6,268 $ - $ - $ - r evenue Source S
44
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
508 - Street Improvement
471110 Interest - Investment Pool $ 135 $ 2,175 $ - $ - $ - 499100 AAO Carryover 87,005 87,140 - - -
Total Street Improvement $ 87,140 $ 89,315 $ - $ - $ -
509 - Park Acquisition Development
453990 Misc Penalties $ - $ - $ 192 $ 192 $ 192
461230 Rentals - Oth Short Term 1,201 1,201 - - -
471110 Interest - Investment Pool 55 894 - - -
499100 AAO Carryover 34,152 35,232 - - -
Total Park Acquisition Development $ 35,408 $ 37,327 $ 192 $ 192 $ 192 510 - Income Housing Fund Wbip
471110 Interest - Investment Pool $ - $ 12,559 $ - $ - $ - 499100 AAO Carryover (11,386) (11,386) - - -
Total Income Housing Fund Wbip $ (11,386) $ 1,173 $ - $ - $ - 511 - Meas T1 - Infrstr And Fac
471110 Interest - Investment Pool $ 79,644 $ 813,932 $ 500,000 $ 500,000 $ 500,000 492110 Bonds Issued - - 20,000,000 20,000,000 20,000,000 499100 AAO Carryover 44,205,758 37,098,843 - - -
Total Meas T1 - Infrstr And Fac $ 44,285,402 $ 37,912,775 $ 20,500,000 $ 20,500,000 $ 20,500,000 512 - Meas O - Affordable Housing
471110 Interest - Investment Pool $ 63,448 $ 1,074,667 $ - $ - $ - 492110 Bonds Issued 40,000,000 - - - -
492120 Premium On Bonds Issued 432,800 - - - -
499100 AAO Carryover 22,674,510 51,752,602 - - -
Total Meas O - Affordable Housing $ 63,170,758 $ 52,827,269 $ - $ - $ - Debt Service Funds
551 - Pension Refunding Bonds
499100 AAO Carryover $ 128,660 $ 128,660 $ - $ - $ -
Total Pension Refunding Bonds $ 128,660 $ 128,660 $ - $ - $ - 552 - Meas FF - Library
411310 Property Tax For Debt Services $ 1,426,499 $ 1,593,046 $ - $ - $ - 492110 Bonds Issued - - 1,604,969 1,604,969 1,604,969 499100 AAO Carryover 1,323,592 1,415,984 - - -
Total Meas FF - Library $ 2,750,091 $ 3,009,030 $ 1,604,969 $ 1,604,969 $ 1,604,969 r evenue Source S
45
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
553 - 2015 GORBS for 2007 GORBS
411310 Property Tax For Debt Services $ 2,200,193 $ 2,389,569 $ 3,309,864 $ 3,309,864 $ 3,309,864 499100 AAO Carryover 1,928,566 2,081,977 - - -
Total 2015 GORBS for 2007 GORBS $ 4,128,759 $ 4,471,546 $ 3,309,864 $ 3,309,864 $ 3,309,864 554 - Berkeley Repertory Theatre
491501 Transfer From Fund 501 $ 499,802 $ 499,803 $ 499,802 $ 499,802 $ 499,802 492110 Bonds Issued 2 252 - - -
499100 AAO Carryover (8,845) (10,378) - - -
Total Berkeley Repertory Theatre $ 490,959 $ 489,677 $ 499,802 $ 499,802 $ 499,802 555 - 2015 GORBS for 2002 GORBS
411310 Property Tax For Debt Services $ 411,025 $ 445,335 $ 1,463,321 $ 1,463,321 $ 1,463,321 499100 AAO Carryover 1,212,724 1,245,848 - - -
Total 2015 GORBS for 2002 GORBS $ 1,623,749 $ 1,691,183 $ 1,463,321 $ 1,463,321 $ 1,463,321 556 - 2015 GORBS for 2007 GORBS
SERA
411310 Property Tax For Debt Services $ 145,068 $ 164,797 $ 256,987 $ 256,987 $ 256,987 499100 AAO Carryover 436,779 440,329 - - -
Total 2015 GORBS for 2007 GORBS
SERA
$ 581,847 $ 605,126 $ 256,987 $ 256,987 $ 256,987
557 - 2015 GORBS for 2008 Anml Shltr
411310 Property Tax For Debt Services $ 507,737 $ 549,326 $ - $ - $ - 499100 AAO Carryover 382,614 411,042 - - -
Total 2015 GORBS for 2008 Anml Shltr $ 890,351 $ 960,368 $ - $ - $ - 558 - 2010 COP Animal Shelter
491501 Transfer From Fund 501 $ 402,613 $ 402,613 $ 402,613 $ 402,613 $ 402,613 499100 AAO Carryover (8,977) 288,408 - - -
Total 2010 COP Animal Shelter $ 393,636 $ 691,021 $ 402,613 $ 402,613 $ 402,613 559 - Meas M - St And Wtrshd Imprv
411310 Property Tax For Debt Services $ 1,861,702 $ 2,059,973 $ - $ - $ - 499100 AAO Carryover 2,170,934 2,400,190 - - -
Total Meas M - St And Wtrshd Imprv $ 4,032,636 $ 4,460,163 $ - $ - $ - r evenue Source S
46
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
560 - Meas T1 - Infrstr And Fac
411310 Property Tax For Debt Services $ 4,110,251 $ 4,394,609 $ - $ - $ - 499100 AAO Carryover 5,856,693 7,252,053 - - -
Total Meas T1 - Infrstr And Fac $ 9,966,944 $ 11,646,662 $ - $ - $ - 561 - Measure O - Housing Bonds
411310 Property Tax For Debt Services $ 2,131,612 $ 5,457,645 $ - $ - $ - 481110 Misc Rev - Donations Received (3,953) 35,616 - - - 492120 Premium On Bonds Issued 833,479 - - - -
499100 AAO Carryover 2,317,294 3,271,995 - - -
Total Measure O - Housing Bonds $ 5,278,432 $ 8,765,256 $ - $ - $ - Enterprise Funds
601 - Zero Waste
425510 Franchise Fees - Refuse $ 364,227 $ 619,712 $ 337,644 $ 425,000 $ 425,000 441990 Miscellaneous Charges 56,811 21,951 10,677 10,677 10,677 443210 Refuse - Commercial 17,341,398 17,577,031 16,122,306 20,332,589 22,162,529 443220 Refuse - Residential 19,690,068 19,535,202 19,267,509 22,924,792 24,986,995 443230 Refuse - Exempt Agencies 335,703 436,492 412,211 503,227 548,518 443240 Refuse - Internal - Cob 1,357,972 1,119,893 1,144,732 1,397,489 1,523,263 443250 Refuse - Recycling Fee 322,540 229,397 133,447 141,476 150,226 443310 Transfer Station - Direct 6,916,798 7,609,021 6,272,467 7,604,581 7,832,719 443320 Transfer Station - Billed 2,761,620 3,163,840 2,221,604 2,693,417 2,774,219 453310 Refuse Penalties 409,972 573,785 318,605 333,315 349,348 471110 Interest - Investment Pool (1,547,642) 252,528 526,061 526,061 526,061 483110 Misc Rev - Over/Short 443 1,406 - - -
493110 Gain/Loss On Sale Of Asset 19,981 20,604 - - - 493111 Gain/Loss Asset Proceeds (22,462) (18,757) - - - 499100 AAO Carryover 25,068,985 26,025,170 - - -
Total Zero Waste $ 73,076,414 $ 77,167,275 $ 46,767,263 $ 56,892,624 $ 61,289,555 606 - Mar - Coastal Conservancy
499100 AAO Carryover $ (48,533) $ (56,401) $ - $ - $ -
Total Mar - Coastal Conservancy $ (48,533) $ (56,401) $ - $ - $ - 607 - Mar - Dept Of Boating & Wtrwy
432210 Capital Grants - State $ 36,875 $ 61,750 $ - $ - $ - 471110 Interest - Investment Pool (32,093) (9,796) - - - 499100 AAO Carryover 497,713 529,089 - - -
Total Mar - Dept Of Boating & Wtrwy $ 502,495 $ 581,043 $ - $ - $ - r evenue Source S
47
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
608 - Marina Operations/Maint
443240 Refuse - Internal - Cob $ 3,974 $ 3,876 $ 4,146 $ 4,072 $ 4,174 445120 Playground Fees (105) 28,411 35,000 35,000 35,000 445190 Other Recreation Fees - 14,071 15,000 15,000 15,000 445210 Live-Aboard Fees 266,631 252,017 269,110 268,004 274,704 445220 Launch Ramp Fees 95,360 98,150 82,000 83,021 85,097 445230 Dry Storage Charges 109,737 114,704 111,021 170,460 174,722 445240 Charter Boat Fees 98,469 98,179 84,050 108,187 110,892 445290 Misc Fees - Marina 39,802 (31,508) 81,109 156,673 157,521 453510 Marina Penalties 66,758 61,298 64,319 86,150 86,150 461120 Leases - Waterfront Concess 1,183,667 1,465,777 2,214,337 2,168,149 2,559,875 463110 Rentals - Marina Berths 3,493,497 3,615,881 3,529,781 4,059,020 4,369,929 471110 Interest - Investment Pool (290,145) 12,911 2,000 2,000 2,000 471140 Interest - Lease 691,248 742,234 - - -
481110 Misc Rev - Donations Received 27,200 20,400 8,338 6,800 6,800 483110 Misc Rev - Over/Short (20) - - - -
483120 Misc Rev - Insurance Claims - 15,977 - - -
491354 Transfer From Fund 354 1,400,000 1,150,000 - - - 499100 AAO Carryover 5,461,419 4,520,155 - - -
Total Marina Operations/Maint $ 12,647,492 $ 12,182,533 $ 6,500,211 $ 7,162,536 $ 7,881,864 611 - Sanitary Sewer Operation
441990 Miscellaneous Charges $ 1,239 $ 619 $ - $ - $ -
443410 Sewer Charges 25,556,854 23,673,532 24,724,000 24,724,000 24,724,000 446140 Plan Check Fees - - 5,000 5,000 5,000
471110 Interest - Investment Pool (1,699,710) 242,108 257,977 257,977 257,977 483990 Misc Rev - Other - 166,617 - - -
499100 AAO Carryover 34,858,702 34,662,327 - - -
Total Sanitary Sewer Operation $ 58,717,085 $ 58,745,203 $ 24,986,977 $ 24,986,977 $ 24,986,977 612 - Private Sewer Lateral
443410 Sewer Charges $ - $ - $ 150,000 $ 150,000 $ 150,000 453310 Refuse Penalties - 545,109 - - -
491611 Transfer From Fund 611 90,501 90,501 90,501 90,501 90,501 499100 AAO Carryover (459,192) (415,613) - - -
Total Private Sewer Lateral $ (368,691) $ 219,997 $ 240,501 $ 240,501 $ 240,501 616 - Clean Storm Water
443130 Wrk For Prvt Parties - Street $ 15,950 $ - $ - $ - $ - 443420 Clean Storm Water 4,312,850 4,421,484 4,551,890 4,551,890 4,551,890 471110 Interest - Investment Pool (478,960) 24,148 - - - 491127 Transfer From Fund 127 (22,500) - - - -
491336 Transfer From Fund 336 107,700 - - - -
r evenue Source S
48
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
491501 Transfer From Fund 501 13,125 - - - -
491506 Transfer From Fund 506 (85,200) - - - -
491511 Transfer From Fund 511 71,749 423,291 - - -
499100 AAO Carryover 7,545,023 9,426,996 - - -
Total Clean Storm Water $ 11,479,737 $ 14,295,919 $ 4,551,890 $ 4,551,890 $ 4,551,890 621 - Permit Service Center
422110 Building Permit - Structures $ 9,408,989 $ 10,458,750 $ 7,315,686 $ 7,315,686 $ 7,315,686 422210 Building Permit - Electrical 572,267 690,226 405,042 405,042 405,042 422310 Building Permit - Plumbing 365,357 409,334 268,930 268,930 268,930 422410 Building Permit - Mechanical 282,739 254,351 220,472 220,472 220,472 423210 Zoning Cert - Misc 1,001,868 1,280,836 649,595 649,595 649,595 423310 Beso Fees 133,094 89,816 57,680 57,680 57,680 424110 Excavation Permit 495,691 418,824 288,400 288,400 288,400 424210 Street Use Permit 701,047 461,546 296,640 296,640 296,640 424310 Land Use Variance 628,925 941,475 772,500 772,500 772,500 424410 No Parking Signs 70,320 58,841 97,850 97,850 97,850 432110 Operating Grants - State - 158,506 - - -
441110 Wrk For Prvt Parties - Gn Govt 6,600 1,920 25,350 25,350 25,350 441210 Appeals - Appeals Board 800 3,500 1,545 1,545 1,545 441990 Miscellaneous Charges 9,047 (874,404) 29,576 29,576 29,576 442120 Protective Inspection Fees 136,507 105,885 62,500 62,500 62,500 442130 Fire Inspection Fees 918,974 590,230 435,736 435,736 435,736 442150 Code Enforcement 2,299,253 2,547,644 1,536,758 1,536,758 1,536,758 446110 Planning Mitigation Fees 49,002 35,692 51,920 51,920 51,920 446120 Condo Conversion Fee - 16,560 31,827 31,827 31,827 446130 Engineering Fees 510,325 525,673 350,200 350,200 350,200 446140 Plan Check Fees 11,417,792 8,053,950 6,496,247 6,496,247 6,496,247 446150 Admin/Penalty Review Fees 1,212 612 - - -
446160 Technology Fee 607,891 638,901 311,240 311,240 311,240 471110 Interest - Investment Pool (1,377,070) (929,603) - - - 481110 Misc Rev - Donations Received 2,927 1,820 3,576 3,576 3,576 483110 Misc Rev - Over/Short - 4 - - -
483990 Misc Rev - Other 429 9,826 - - -
499100 AAO Carryover 18,721,458 30,256,341 - - -
Total Permit Service Center $ 46,965,444 $ 56,207,056 $ 19,709,270 $ 19,709,270 $ 19,709,270 622 - Unified Program (CUPA)
432110 Operating Grants - State $ 4,935 $ 5,145 $ - $ - $ - 442120 Protective Inspection Fees 907,977 949,816 946,950 946,950 946,950 453710 Hazmat Violation Penalties 10,894 20,745 17,500 17,500 17,500 r evenue Source S
49
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
471110 Interest - Investment Pool (92,240) (34,048) - - - 499100 AAO Carryover 1,428,923 1,640,733 - - -
Total Unified Program (CUPA) $ 2,260,489 $ 2,582,391 $ 964,450 $ 964,450 $ 964,450 626 - BJPFA Lease Revenue Bonds
499100 AAO Carryover $ 1 $ 1 $ - $ - $ -
Total BJPFA Lease Revenue Bonds $ 1 $ 1 $ - $ - $ -
627 - Off Street Parking Fund
453990 Misc Penalties $ - $ - $ 100 $ 100 $ 100
461110 Leases - General Building 269,231 291,833 185,369 185,369 185,369 462110 Parking - Off-Street 3,199,271 4,313,209 4,897,126 4,897,126 4,897,126 471110 Interest - Investment Pool - (1,215) - - -
471140 Interest - Lease 17,561 15,569 - - -
483990 Misc Rev - Other 28,960 58,617 9,300 9,300 9,300 491354 Transfer From Fund 354 3,940,000 200,000 - - - 499100 AAO Carryover (2,357,645) (1,064,784) - - -
Total Off Street Parking Fund $ 5,097,378 $ 3,813,229 $ 5,091,895 $ 5,091,895 $ 5,091,895 628 - Off St Parking Rate Stabl
471110 Interest - Investment Pool $ (120,510) $ (29,824) $ - $ - $ - 499100 AAO Carryover 1,915,050 1,915,050 - - -
Total Off St Parking Rate Stabl $ 1,794,540 $ 1,885,226 $ - $ - $ - 631 - Parking Meter Fund
426210 Ptp Car Share Permit $ - $ 154,084 $ 344,991 $ 344,991 $ 344,991 441990 Miscellaneous Charges 1,438 (3,029) - - -
462120 Parking - Metered 7,502,175 8,342,490 9,367,781 9,367,781 9,367,781 471110 Interest - Investment Pool (166,901) (167,723) - - - 483110 Misc Rev - Over/Short (1) 186 17 17 17
483990 Misc Rev - Other 15,979 10,234 - - -
491354 Transfer From Fund 354 4,340,000 2,700,000 - - - 499100 AAO Carryover 1,852,652 3,776,013 - - -
Total Parking Meter Fund $ 13,545,342 $ 14,812,255 $ 9,712,789 $ 9,712,789 $ 9,712,789 636 - Bldg Purchases & Mgmt
448130 Int Svc - Building Maintenance $ 2,722,371 $ 2,411,881 $ 2,439,264 $ 2,439,264 $ 2,439,264 461110 Leases - General Building 119,645 130,526 529,903 529,903 529,903 471110 Interest - Investment Pool (9,907) (529) 650 650 650 471140 Interest - Lease 18,843 17,133 - - -
499100 AAO Carryover (180,094) (308,774) - - -
Total Bldg Purchases & Mgmt $ 2,670,858 $ 2,250,237 $ 2,969,817 $ 2,969,817 $ 2,969,817 r evenue Source S
50
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
Internal Service Funds
671 - Equipment Replacement
448310 Int Svc - Vehicle Replacement $ 7,662,841 $ 8,810,381 $ 4,754,926 $ 4,754,926 $ 4,754,926 471110 Interest - Investment Pool (914,865) (361,430) - - - 491011 Transfer From Fund 011 1,081,700 1,081,699 - - - 493110 Gain/Loss On Sale Of Asset 841,434 256,680 - - - 493111 Gain/Loss Asset Proceeds (606,076) (163,934) - - - 499100 AAO Carryover 14,809,959 13,488,842 - - -
Total Equipment Replacement $ 22,874,993 $ 23,112,238 $ 4,754,926 $ 4,754,926 $ 4,754,926 672 - Equipment Maintenance
441990 Miscellaneous Charges $ 351 $ - $ - $ - $ -
448110 Int Svc - Vehicle Maintenance 7,984,295 9,267,534 6,369,898 6,369,898 6,369,898 448140 Int Svc - Fuel Charges 37,531 87,656 91,115 91,115 91,115 471110 Interest - Investment Pool (2,819) (9,624) - - - 483120 Misc Rev - Insurance Claims - 1,749 - - -
483990 Misc Rev - Other - 29,088 - - -
493110 Gain/Loss On Sale Of Asset 49,672 43,351 - - - 493111 Gain/Loss Asset Proceeds (34,250) (26,716) - - - 499100 AAO Carryover (17,859) (318,301) - - -
Total Equipment Maintenance $ 8,016,921 $ 9,074,737 $ 6,461,013 $ 6,461,013 $ 6,461,013 673 - Building Maintenance
441990 Miscellaneous Charges $ 3,781 $ 3,453 $ 10,000 $ 10,000 $ 10,000 448130 Int Svc - Building Maintenance 3,893,508 3,349,285 3,811,039 3,811,039 3,811,039 471110 Interest - Investment Pool (190,916) (39,425) - - - 499100 AAO Carryover 3,018,434 3,348,106 - - -
Total Building Maintenance $ 6,724,807 $ 6,661,419 $ 3,821,039 $ 3,821,039 $ 3,821,039 674 - Central Services
448210 Int Svc - Postage $ 302,068 $ 317,827 $ 225,000 $ 225,000 $ 225,000 499100 AAO Carryover 170,164 160,383 - - -
Total Central Services $ 472,232 $ 478,210 $ 225,000 $ 225,000 $ 225,000 675 - Computer Replacement Fund
471110 Interest - Investment Pool $ (41) $ (10) $ - $ - $ - 499100 AAO Carryover 643 647 - - -
Total Computer Replacement Fund $ 602 $ 637 $ - $ - $ - 676 - Worker’S Compensation
471110 Interest - Investment Pool $ (3,012,947) $ (1,037,820) $ - $ - $ - 491013 Transfer From Fund 013 10,225,778 11,340,652 9,569,358 9,569,358 9,569,358 499100 AAO Carryover 47,304,214 51,696,189 - - -
Total Worker’S Compensation $ 54,517,045 $ 61,999,021 $ 9,569,358 $ 9,569,358 $ 9,569,358 r evenue Source S
51
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
677 - Sick And Vacation Payouts
448410 Fb Recvry - Term Payout Misc $ 1,938,666 $ 2,184,110 $ - $ - $ - 448420 Fb Recvry - Term Payout Police 813,131 840,972 - - - 448430 Fb Recvry - Term Payout Fire 663,824 739,862 - - - 471110 Interest - Investment Pool (429,965) (155,104) - - - 499100 AAO Carryover 6,701,657 7,479,315 - - -
Total Sick And Vacation Payouts $ 9,687,313 $ 11,089,155 $ - $ - $ - 678 - Public Liability
471110 Interest - Investment Pool $ (31,137) $ (57,213) $ - $ - $ - 483130 Settlement - Agreement - 1,654,217 - - -
491011 Transfer From Fund 011 3,895,888 3,895,888 3,895,888 3,450,111 3,446,161 499100 AAO Carryover 353,225 696,664 - - -
Total Public Liability $ 4,217,976 $ 6,189,556 $ 3,895,888 $ 3,450,111 $ 3,446,161 679 - Catastrophic Loss
471110 Interest - Investment Pool $ (7,061) $ - $ - $ - $ - 491011 Transfer From Fund 011 3,129,120 5,025,184 6,278,457 6,278,457 6,278,457 491116 Transfer From Fund 116 10,712 10,716 10,712 10,712 10,712 491125 Transfer From Fund 125 3,000 3,000 4,600 4,600 4,600 491138 Transfer From Fund 138 43,430 43,440 43,430 43,430 43,430 491142 Transfer From Fund 142 12,120 12,120 12,120 12,120 12,120 491601 Transfer From Fund 601 110,870 110,880 110,870 110,870 110,870 491608 Transfer From Fund 608 16,890 16,896 16,890 16,890 16,890 491611 Transfer From Fund 611 102,522 102,516 102,522 102,522 102,522 491616 Transfer From Fund 616 25,085 25,092 25,085 25,085 25,085 491621 Transfer From Fund 621 50,555 50,555 50,555 50,555 50,555 491622 Transfer From Fund 622 5,082 5,082 5,082 5,082 5,082 491627 Transfer From Fund 627 7,920 7,920 7,920 7,920 7,920 491631 Transfer From Fund 631 8,650 8,652 8,650 8,650 8,650 499100 AAO Carryover 205,013 (464,755) - - -
Total Catastrophic Loss $ 3,723,908 $ 4,957,298 $ 6,676,893 $ 6,676,893 $ 6,676,893 680 - It Cost Allocation
448330 Int Svc - It Services $ 14,654,320 $ 14,589,211 $ - $ - $ - 491011 Transfer From Fund 011 71,335 71,336 11,051,105 12,329,778 12,329,778 491101 Transfer From Fund 101 - - 179,624 179,624 179,624 491125 Transfer From Fund 125 - - 2,575 3,008 3,008
491127 Transfer From Fund 127 - - 38,402 45,187 45,187 491128 Transfer From Fund 128 - - 1,000 1,187 1,187
491129 Transfer From Fund 129 - - 26,135 33,003 33,003 491138 Transfer From Fund 138 - - 118,233 135,180 135,180 491142 Transfer From Fund 142 - - 38,402 45,187 45,187 r evenue Source S
52
Other Funds revenues City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
491157 Transfer From Fund 157 - - 16,138 18,106 18,106 491159 Transfer From Fund 159 - - 15,500 18,106 18,106 491314 Transfer From Fund 314 - - 16,138 18,997 18,997 491317 Transfer From Fund 317 - - 15,500 18,997 18,997 491601 Transfer From Fund 601 - - 1,044,685 1,226,151 1,226,151 491608 Transfer From Fund 608 - - 77,620 88,728 88,728 491611 Transfer From Fund 611 - - 619,951 727,585 727,585 491616 Transfer From Fund 616 - - 245,030 287,783 287,783 491621 Transfer From Fund 621 - - 537,458 679,792 679,792 491622 Transfer From Fund 622 - - 2,727 3,481 3,481
491627 Transfer From Fund 627 - - 13,475 15,886 15,886 491631 Transfer From Fund 631 - - 39,361 46,246 46,246 491672 Transfer From Fund 672 - - 41,200 48,364 48,364 491673 Transfer From Fund 673 - - 51,903 61,073 61,073 491680 Transfer From Fund 680 - - 468,384 611,210 611,210 491801 Transfer From Fund 801 - - 145,639 145,639 145,639 499100 AAO Carryover 5,263,546 7,505,592 - - -
Total It Cost Allocation $ 19,989,201 $ 22,166,139 $ 14,806,185 $ 16,788,298 $ 16,788,298 Trust Funds
701 - Safety Members Pension
491011 Transfer From Fund 011 $ 493,937 $ 318,876 $ 551,804 $ 551,804 $ 551,804 Total Safety Members Pension $ 493,937 $ 318,876 $ 551,804 $ 551,804 $ 551,804 702 - Safety Members Pension-Annuity
471130 Interest - Other $ - $ - $ 3,066 $ 3,066 $ 3,066 Total Safety Members Pension-Annuity $ - $ - $ 3,066 $ 3,066 $ 3,066 706 - Police Medical Trust Fund
471110 Interest - Investment Pool $ (379,204) $ 190,218 $ - $ - $ - 483210 Contribution To Retiree Med Tr 2,147,614 2,220,179 - - - 499100 AAO Carryover 5,383,420 4,873,677 - - -
Total Police Medical Trust Fund $ 7,151,830 $ 7,284,074 $ - $ - $ - 721 - Retiree Med Fund - Bha
471110 Interest - Investment Pool $ (37,193) $ 40,541 $ - $ - $ - 483990 Misc Rev - Other 45,592 43,433 - - -
499100 AAO Carryover 482,334 529,918 - - -
Total Retiree Med Fund - Bha $ 490,733 $ 613,892 $ - $ - $ - r evenue Source S
53
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
722 - Retiree Med Ben - Ibew
471110 Interest - Investment Pool $ (13,801) $ 3,573 $ - $ - $ - 483210 Contribution To Retiree Med Tr 15,811 16,335 - - - 499100 AAO Carryover 118,373 77,542 - - -
Total Retiree Med Ben - Ibew $ 120,383 $ 97,450 $ - $ - $ - 723 - Retiree Med Bene - Local 1
471110 Interest - Investment Pool $ (686,166) $ 646,162 $ - $ - $ - 483210 Contribution To Retiree Med Tr 1,052,051 1,215,542 - - - 499100 AAO Carryover 10,007,227 11,018,360 - - -
Total Retiree Med Bene - Local 1 $ 10,373,112 $ 12,880,064 $ - $ - $ - 724 - Retiree Med Bene - Z1 Mgmt
471110 Interest - Investment Pool $ (114,418) $ 92,217 $ - $ - $ - 483210 Contribution To Retiree Med Tr 112,705 131,795 - - - 499100 AAO Carryover 1,920,211 1,906,355 - - -
Total Retiree Med Bene - Z1 Mgmt $ 1,918,498 $ 2,130,367 $ - $ - $ - 725 - Retiree Med Ben - Z2 To Z6
471110 Interest - Investment Pool $ (174,547) $ 148,936 $ - $ - $ - 483210 Contribution To Retiree Med Tr 169,875 192,393 - - - 499100 AAO Carryover 2,642,343 2,741,457 - - -
Total Retiree Med Ben - Z2 To Z6 $ 2,637,671 $ 3,082,786 $ - $ - $ - 726 - Retiree Med Ben - Local 535
471110 Interest - Investment Pool $ (551,455) $ 531,311 $ - $ - $ - 483210 Contribution To Retiree Med Tr 611,133 684,781 - - - 499100 AAO Carryover 9,172,118 9,640,095 - - -
Total Retiree Med Ben - Local 535 $ 9,231,796 $ 10,856,187 $ - $ - $ - 727 - Retiree Med Ben - Local 790
471110 Interest - Investment Pool $ (445,926) $ 400,440 $ - $ - $ - 483210 Contribution To Retiree Med Tr 340,871 374,150 - - - 499100 AAO Carryover 6,077,099 6,206,690 - - -
Total Retiree Med Ben - Local 790 $ 5,972,044 $ 6,981,280 $ - $ - $ - 731 - Pol Ee Retiree Hlt Ast Pl
471110 Interest - Investment Pool $ (228,216) $ 98,273 $ - $ - $ - 491011 Transfer From Fund 011 400,136 400,136 400,136 400,136 400,136 499100 AAO Carryover 2,461,707 2,499,989 - - -
Total Pol Ee Retiree Hlt Ast Pl $ 2,633,627 $ 2,998,398 $ 400,136 $ 400,136 $ 400,136 r evenue Source S
54
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
736 - Fire Medical Trust Fund
471110 Interest - Investment Pool $ (937,466) $ 566,015 $ - $ - $ - 483210 Contribution To Retiree Med Tr 817,508 911,240 - - - 499100 AAO Carryover 12,037,019 12,672,657 - - -
Total Fire Medical Trust Fund $ 11,917,061 $ 14,149,912 $ - $ - $ - Successor Agency
761 - Successor Agency - WBIP
411140 Base Prop Tax - Incr $ 773,850 $ 1,056,023 $ - $ - $ - 499100 AAO Carryover 3,494,176 4,268,026 - - -
Total Successor Agency - WBIP $ 4,268,026 $ 5,324,049 $ - $ - $ - 762 - Succ’Sor Acy - Savo Dsf
411140 Base Prop Tax - Incr $ 187,542 $ 147,481 $ - $ - $ - 499100 AAO Carryover 284,970 415,472 - - -
Total Succ’Sor Acy - Savo Dsf $ 472,512 $ 562,953 $ - $ - $ - Agency Funds
771 - District 47 - Miller
499100 AAO Carryover $ (258,262) $ (258,262) $ - $ - $ - Total District 47 - Miller $ (258,262) $ (258,262) $ - $ - $ - 772 - District 47 - Undergrounding
499100 AAO Carryover $ 382,574 $ 382,574 $ - $ - $ -
Total District 47 - Undergrounding $ 382,574 $ 382,574 $ - $ - $ - 774 - Sustainable Energy - 2
412110 Special Assessment Tax $ 23,293 $ 21,116 $ - $ - $ - 499100 AAO Carryover 8,757 7,673 - - -
Total Sustainable Energy - 2 $ 32,050 $ 28,789 $ - $ - $ - 775 - Thousand Oaks Heights Under
499100 AAO Carryover $ 1,405 $ 1,405 $ - $ - $ -
Total Thousand Oaks Heights Under $ 1,405 $ 1,405 $ - $ - $ - 776 - Thousand Oaks Undergrounding
412110 Special Assessment Tax $ 109,914 $ 114,893 $ - $ - $ - 471110 Interest - Investment Pool - 35 - - -
499100 AAO Carryover 287,779 296,588 - - -
Total Thousand Oaks Undergrounding $ 397,693 $ 411,516 $ - $ - $ - 777 - Meas H - School Tax
412110 Special Assessment Tax $ 291,229 $ 291,221 $ 500,000 $ 500,000 $ 500,000 499100 AAO Carryover - 43,133 - - -
Total Meas H - School Tax $ 291,229 $ 334,354 $ 500,000 $ 500,000 $ 500,000 r evenue Source S
55
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds revenue Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
778 - CFD No. 1 Diaster Fire Prot
491779 Transfer From Fund 779 $ 2,048,940 $ - $ - $ - $ - 499100 AAO Carryover 1,518,610 3,135,241 - - -
Total CFD No. 1 Diaster Fire Prot $ 3,567,550 $ 3,135,241 $ - $ - $ - 779 - CFD No. 1 Mello-Roos
412110 Special Assessment Tax $ 20,363 $ 7,461 $ - $ - $ - 471110 Interest - Investment Pool 87 - - - -
491778 Transfer From Fund 778 - 320,651 - - -
499100 AAO Carryover 2,473,690 (320,651) - - -
Total CFD No. 1 Mello-Roos $ 2,494,140 $ 7,461 $ - $ - $ - 780 - Sick Leave Entitlement
491011 Transfer From Fund 011 $ 201,501 $ 201,501 $ 201,501 $ 201,501 $ 201,501 499100 AAO Carryover (85,478) (157,831) - - -
Total Sick Leave Entitlement $ 116,023 $ 43,670 $ 201,501 $ 201,501 $ 201,501 781 - Berkeley Tourism Bus. Imp. Dst
412110 Special Assessment Tax $ 485,557 $ 747,830 $ 697,882 $ 697,882 $ 697,882 499100 AAO Carryover 63,600 216,037 - - -
Total Berkeley Tourism Bus. Imp. Dst $ 549,157 $ 963,867 $ 697,882 $ 697,882 $ 697,882 782 - Elmwood Bus. Imp. Dist
412110 Special Assessment Tax $ 31,130 $ 28,918 $ 30,000 $ 30,000 $ 30,000 499100 AAO Carryover 32,388 33,518 - - -
Total Elmwood Bus. Imp. Dist $ 63,518 $ 62,436 $ 30,000 $ 30,000 $ 30,000 783 - Solano Ave Bus. Imp. Dist
412110 Special Assessment Tax $ 30,790 $ 25,174 $ 25,000 $ 25,000 $ 25,000 499100 AAO Carryover 7,805 10,081 - - -
Total Solano Ave Bus. Imp. Dist $ 38,595 $ 35,255 $ 25,000 $ 25,000 $ 25,000 784 - Telegraph Bus. Imp. Dist
412110 Special Assessment Tax $ 516,263 $ 539,643 $ 583,315 $ 583,315 $ 583,315 499100 AAO Carryover 238,438 (4,618) - - -
Total Telegraph Bus. Imp. Dist $ 754,701 $ 535,025 $ 583,315 $ 583,315 $ 583,315 785 - North Shattuck Bus. Imp. Dist
412110 Special Assessment Tax $ 103,661 $ 204,511 $ 210,363 $ 210,363 $ 210,363 499100 AAO Carryover (106,009) (3,469) - - -
Total North Shattuck Bus. Imp. Dist $ (2,348) $ 201,042 $ 210,363 $ 210,363 $ 210,363 r evenue Source S
56
Other Funds revenue City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds Revenue (continued)
Five-Y
ear Summary
2022
Actuals
2023
Actuals
2024
Curr
ent Budget
2025
Proposed
2026
Proposed
Other Funds Revenue Detail
786 - Dwntwn Berk Prop And Impr Dist
412110 Special Assessment Tax $ 1,305,006 $ 1,380,398 $ 1,383,139 $ 1,383,139 $ 1,383,139 499100 AAO Carryover 195,787 235,057 - - -
Total Dwntwn Berk Prop And Impr Dist $ 1,500,793 $ 1,615,455 $ 1,383,139 $ 1,383,139 $ 1,383,139 Other Funds
801 - Rent Stabilization Board
446310 Rent Board Registration $ 6,198,591 $ 6,388,695 $ 6,671,600 $ 6,671,600 $ 6,671,600 449990 Misc Charges - - 2,000 2,000 2,000
453210 Fire Inspection Penalties 225,297 473,933 250,000 250,000 250,000 483990 Misc Rev - Other - - 41,575 41,575 41,575
499100 AAO Carryover 1,444,751 2,636,343 - - -
Total Rent Stabilization Board $ 7,868,639 $ 9,498,971 $ 6,965,175 $ 6,965,175 $ 6,965,175 899 - BHA - Section 8 Voucher
499100 AAO Carryover $ (290) $ (1,154) $ - $ - $ -
Total BHA - Section 8 Voucher $ (290) $ (1,154) $ - $ - $ - Accounting Purposes Funds
900 - Legacy Activity - Inactive
411140 Base Prop Tax - Incr $ 2,957 $ - $ - $ - $ -
499100 AAO Carryover 76,337 79,294 - - -
Total Legacy Activity - Inactive $ 79,294 $ 79,294 $ - $ - $ - r evenue Source S
57
City of Berkeley, California | Proposed Budget 2025 & 2026
Expenditure
Sources
City of Berkeley, California | Proposed Budget 2025 & 2026
exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 Summary of expenditures by department – all Funds Summary of Expenditures by Department – All Funds
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Mayor and Council $ 2,708,845 $ 3,331,448 $ 3,856,658 $ 4,772,191 $ 5,923,940 $ 5,975,686 City Auditor 2,526,081 2,691,656 2,711,552 3,231,099 3,759,532 3,838,168 Rent Stabilization Board 5,517,190 5,803,126 6,765,158 8,056,460 8,489,208 8,597,595 Police Accountability (a) 3,251 808,594 900,571 1,142,593 1,484,847 1,524,120 City Manager’s Office 14,156,797 15,700,173 17,473,576 16,889,185 17,759,455 17,981,507 Berkeley Public Library 20,255,196 18,468,559 19,846,624 25,024,424 29,196,378 29,606,293 City Attorney 6,214,369 6,200,456 7,880,612 8,106,984 9,290,707 9,425,305 City Clerk 3,194,206 2,398,903 2,876,230 3,159,486 3,518,483 3,576,397 Finance 8,146,013 8,734,617 8,831,448 10,607,144 12,206,714 12,346,936 Human Resources 4,078,091 3,565,745 4,582,477 5,442,688 5,993,013 6,198,864 Information Technology 4,545,442 16,367,249 15,454,602 22,237,720 23,471,574 23,651,297 Health, HSG & Community Svc 81,811,336 85,469,963 88,844,433 99,683,536 136,190,247 135,264,448 Parks, Recreation & Waterfront 60,795,049 63,350,321 44,194,577 53,739,243 47,637,759 47,373,714 Planning & Development 21,687,695 22,392,067 23,810,044 31,267,165 33,307,721 33,268,672 Public Works 126,068,022 140,478,887 131,965,376 188,326,169 192,342,984 182,649,730 Police 79,395,631 82,695,903 89,523,295 88,188,160 94,604,991 98,233,808 Fire & Emergency Services 49,891,699 57,600,744 61,308,444 62,316,808 72,896,781 74,740,323 Non-Departmental (b) 100,742,449 126,405,290 118,752,815 101,173,999 78,154,904 76,774,802 Total All Funds: $ 591,737,362 $ 662,463,701 $ 649,578,492 $ 733,365,054 $ 776,229,238 $ 771,027,665 Notes:
* FY 2025 & FY 2026 General Fund numbers do not include proposed Tier 1 funding recommendations (a) Police Review Commission has become the Office of the Director of Police Accountability in FY 23 (b) Non-Departmental consists of operational overhead costs such as Property Insurance and School Board Salaries, General Fund allocation for Community Based Organizations, Workers’ Compensation costs, Debt Service, and Interfund Transfers. 61
FY 2025 and FY 2026 all Funds expenditures by departmentCity of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 All Funds Expenditures by Department All Funds Expenditures by Department
FY 2025 & FY 2026 Biennial Budget
$1,547,256,903 (Two-Year Total)
General Government,
$143,372,895, 9%
General Government,
$143,372,895, 9%
Economic Development,
$24,553,650, 2%
Economic Development,
$24,553,650, 2%
Health, Housing & Community Svcs.,
$271,454,695, 18%
Health, Housing & Community Svcs.,
$271,454,695, 18%
Police,
$192,838,799, 12%
Police,
$192,838,799, 12%
Fire,
$147,637,104, 10%
Fire,
$147,637,104, 10%
Public Works,
$374,992,714, 24%
Public Works,
$374,992,714, 24%
Parks, Recreation & Waterfront,
$95,011,473, 6%
Parks, Recreation & Waterfront,
$95,011,473, 6%
Planning,
$66,576,393, 4%
Planning,
$66,576,393, 4%
Library,
$58,802,671, 4%
Library,
$58,802,671, 4%
Rent Board,
$17,086,803, 1%
Rent Board,
$17,086,803, 1%
Non-Departmental,
$154,929,706, 10%
Non-Departmental,
$154,929,706, 10%
exPend Iture Source S
62
exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 Summary of expenditures by department – General Fund Summary of Expenditures by Department – General Fund
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Mayor and Council $ 2,701,345 $ 3,334,706 $ 3,939,049 $ 4,772,191 $ 5,923,940 $ 5,975,686 City Auditor 2,467,028 2,627,178 2,633,227 3,136,323 3,657,880 3,734,615 Rent Stabilization Board (a) - - 568,412 550,000 550,000 550,000 Police Accountability 3,251 808,594 909,307 1,142,593 1,484,847 1,524,120 City Manager’s Office 11,102,637 12,034,751 13,385,432 13,150,235 14,309,805 14,527,225 City Attorney 2,760,049 2,648,008 3,701,943 4,304,039 5,612,249 5,662,267 City Clerk 2,832,554 2,231,818 2,550,697 2,547,276 2,867,551 2,918,529 Finance 6,682,935 6,827,434 7,075,971 8,179,371 9,685,629 9,798,627 Human Resources 2,318,029 2,052,893 2,971,640 3,467,541 3,928,242 4,073,809 Information Technology 1,330,730 1,446,933 882,432 1,526,760 1,580,760 1,580,760 Health, HSG & Community Svc 25,566,361 32,619,369 28,154,030 31,429,103 32,884,252 33,150,340 Parks, Recreation & Waterfront 7,304,226 8,757,651 9,693,628 9,359,348 9,785,501 9,880,201 Planning & Development 2,567,474 2,629,757 3,116,017 3,277,247 3,745,098 3,802,944 Public Works 5,499,278 6,859,822 7,066,623 6,558,530 7,068,390 7,231,648 Police 77,270,053 77,916,629 84,895,063 83,606,569 89,720,763 93,285,424 Fire & Emergency Services (b) 38,988,840 43,406,934 40,874,529 39,546,063 48,724,616 50,307,565 Non-Departmental 57,790,563 45,812,577 52,800,630 59,995,782 36,345,562 39,956,968 Total $ 247,185,353 $ 252,015,054 $ 265,218,630 $ 276,548,971 $ 277,875,085 $ 287,960,728 Notes:
* GF total exclude Measure U1 (Fund 016).
(a) Police Review Commission has become the Office of the Director of Police Accountability in FY 23. (b) Non-Departmental consists of operational overhead costs such as Property Insurance and School Board Salaries, General Fund allocation for Community Based Organizations, Workers’ Compensation costs, Debt Service, and Interfund Transfers. 63
General Funds expenditures City of Berkeley, California | Proposed Budget 2025 & 2026 General Funds Expenditures
By Department
Fiscal Year 2025
$277,875,085
General Government,
$39,915,274, 14%
General Government,
$39,915,274, 14%
Economic Development,
$9,685,629, 3%
Economic Development,
$9,685,629, 3%
Health, Housing & Community Svcs.,
$32,884,252, 12%
Health, Housing & Community Svcs.,
$32,884,252, 12%
Police,
$89,720,763, 32%
Police,
$89,720,763, 32%
Fire,
$48,724,616, 18%
Fire,
$48,724,616, 18%
Public Works,
$7,068,390, 3%
Public Works,
$7,068,390, 3%
Parks, Recreation & Waterfront,
$9,785,501, 4%
Parks, Recreation & Waterfront,
$9,785,501, 4%
Planning,
$3,745,098, 1%
Planning,
$3,745,098, 1%
Non-Departmental,
$36,345,562, 13%
Non-Departmental,
$36,345,562, 13%
Fiscal Year 2026
$287,960,728
General Government,
$40,547,011, 14%
General Government,
$40,547,011, 14%
Economic Development,
$9,798,627, 3%
Economic Development,
$9,798,627, 3%
Health, Housing & Community Svcs.,
$33,150,340, 12%
Health, Housing & Community Svcs.,
$33,150,340, 12%
Police,
$93,285,424, 32%
Police,
$93,285,424, 32%
Fire,
$50,307,565, 17%
Fire,
$50,307,565, 17%
Public Works,
$7,231,648, 3%
Public Works,
$7,231,648, 3%
Parks, Recreation & Waterfront,
$9,880,201, 3%
Parks, Recreation & Waterfront,
$9,880,201, 3%
Planning,
$3,802,944, 1%
Planning,
$3,802,944, 1%
Non-Departmental,
$39,956,968, 14%
Non-Departmental,
$39,956,968, 14%
exPend Iture Source S
64
City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund expenditures General Fund Expenditures
By Category
Fiscal Year 2025
$277,875,082
Salaries & Benefits
$192,238,871, 69%
Salaries & Benefits
$192,238,871, 69%
Services & Materials
$33,137,288, 12%
Services & Materials
$33,137,288, 12%
Capital Outlay
$853,786, 0%
Capital Outlay
$853,786, 0%
Internal Services & All Other
$51,645,137, 19%
Internal Services & All Other
$51,645,137, 19% Fiscal Year 2026
$287,960,725
Salaries & Benefits
$198,704,221, 69%
Salaries & Benefits
$198,704,221, 69%
Services & Materials
$33,152,424, 12%
Services & Materials
$33,152,424, 12%
Capital Outlay
$853,786, 0%
Capital Outlay
$853,786, 0%
Internal Services & All Other
$55,250,294, 19%
Internal Services & All Other
$55,250,294, 19%
exPend Iture Source S
65
General Fund expenditures City of Berkeley, California | Proposed Budget 2025 & 2026 Expenditure Summary
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
City of Berkeley 638,586,296 649,747,936 733,365,054 776,229,244 5.84% 771,027,670 (0.67%) General Fund 249,315,072 265,027,289 276,548,968 277,875,087 0.48% 287,960,729 3.63% Mayor and Council 3,334,710 3,939,054 4,772,189 5,923,942 24.13% 5,975,688 0.87% Mayor 834,385 1,116,650 1,290,100 1,492,276 15.67% 1,535,075 2.87% District 1 189,249 197,805 302,850 394,843 30.38% 394,843 0.00% District 2 195,406 258,917 302,850 394,843 30.38% 394,843 0.00% District 3 171,788 218,434 302,850 394,843 30.38% 394,843 0.00% District 4 185,121 253,499 302,850 394,843 30.38% 394,843 0.00% District 5 271,906 290,654 302,850 400,843 32.36% 394,843 (1.50%) District 6 157,257 159,539 302,850 394,843 30.38% 394,843 0.00% District 7 168,892 170,461 302,850 394,843 30.38% 394,843 0.00% District 8 139,270 145,227 302,850 394,843 30.38% 394,843 0.00% Council Offices 1,021,436 1,127,868 1,059,289 1,266,922 19.60% 1,281,869 1.18% City Auditor 2,627,179 2,633,228 3,136,323 3,657,880 16.63% 3,734,615 2.10% Office of the City Auditor 525,315 660,426 683,577 755,979 10.59% 760,257 0.57% Performance Audit 976,647 659,445 1,038,646 1,134,234 9.20% 1,175,860 3.67% Payroll Audit 1,125,217 1,313,357 1,414,100 1,767,667 25.00% 1,798,498 1.74% Rent Stabilization Board - 568,412 550,000 550,000 0.00% 550,000 0.00% Office of the Director - 568,412 550,000 550,000 0.00% 550,000 0.00% Police Accountability 808,594 909,307 1,142,593 1,484,847 29.95% 1,524,120 2.64% Undefined 808,594 909,307 1,142,593 1,484,847 29.95% 1,524,120 2.64% City Manager’ s Office 12,034,756 13,385,434 13,150,235 14,309,805 8.82% 14,527,225 1.52% Administration 3,708,596 3,870,112 3,910,477 4,633,331 18.49% 4,704,656 1.54% Neighborhood Services 2,000,931 2,614,553 1,865,906 1,985,746 6.42% 2,030,711 2.26% Animal Services 2,015,917 2,027,152 2,306,070 2,426,782 5.23% 2,474,032 1.95% Police Review Commission 6,665 910 - - 0.00% - 0.00%
Budget & Fiscal Management 1,068,171 1,125,329 1,108,303 1,219,469 10.03% 1,237,320 1.46% exPend Iture Source S
66
exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund expenditures Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
Economic Development 250 Econ
Dev - Admin
3,004,243 3,542,608 3,716,643 3,777,076 1.63% 3,808,171 0.82% 2020 Vision 230,233 204,770 242,836 267,401 10.12% 272,335 1.85% City Attorney 2,648,007 3,701,943 4,304,039 5,612,249 30.39% 5,662,267 0.89% Administration 697,463 693,134 703,995 776,911 10.36% 778,621 0.22% Legal Advice & Litigation 1,950,544 3,008,809 3,600,044 4,835,338 34.31% 4,883,646 1.00% City Clerk 2,231,819 2,550,697 2,547,276 2,867,551 12.57% 2,918,529 1.78% Administration 105 122 - - 0.00% - 0.00%
Operations 1,296,376 1,675,715 2,041,524 2,361,799 15.69% 2,412,777 2.16% Record Management 390,389 136,453 133,600 133,600 0.00% 133,600 0.00% Regular Elections 544,949 738,407 372,152 372,152 0.00% 372,152 0.00% Finance 6,827,438 7,075,972 8,179,371 9,685,629 18.42% 9,798,627 1.17% Office of Finance Director 2,139,044 2,120,947 1,550,530 1,830,269 18.04% 1,848,478 0.99% Treasury 1,165,876 1,200,531 2,046,420 2,484,716 21.42% 2,491,442 0.27% Accounting 1,679,819 1,766,267 1,866,549 2,077,591 11.31% 2,115,188 1.81% Revenue Collection 1,079,181 1,166,091 1,770,733 1,983,467 12.01% 2,010,746 1.38% General Services 763,518 822,136 945,139 1,309,586 38.56% 1,332,773 1.77% Human Resources 2,052,895 2,971,641 3,467,541 3,928,242 13.29% 4,073,809 3.71% Office of HR Director 621,561 834,192 483,262 682,508 41.23% 695,172 1.86% Personnel and Admin Svcs 914,399 1,270,099 1,923,122 2,193,768 14.07% 2,277,629 3.82% Employee Relations 387,582 673,624 788,567 761,503 (3.43%) 796,759 4.63% Eeo & Diversity 125,608 161,806 237,590 255,463 7.52% 269,249 5.40% Training & Development 3,745 31,579 35,000 35,000 0.00% 35,000 0.00% Safety - 341 - - 0.00% - 0.00%
67
General Fund expenditures City of Berkeley, California | Proposed Budget 2025 & 2026 Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
Information Technology 1,446,933 882,432 1,526,760 1,580,760 3.54% 1,580,760 0.00% Office of IT Director 306,814 48,317 93,800 93,800 0.00% 93,800 0.00% Enterprise and Bus Solutions 321,893 382,741 330,750 330,750 0.00% 330,750 0.00% Infrastructure and Security 818,226 451,374 1,102,210 1,156,210 4.90% 1,156,210 0.00% Health, HSG & Community Svc 32,619,368 28,154,032 31,429,103 32,884,252 4.63% 33,150,340 0.81% Office of HHCS Director 6,752,886 7,148,510 6,335,509 7,133,345 12.59% 7,219,739 1.21% Environmental Health 1,454,166 1,561,950 1,505,569 1,590,189 5.62% 1,619,770 1.86% Mental Health 1,082,163 1,150,395 1,456,472 1,713,532 17.65% 1,726,250 0.74% Housing & Community Svc 11,696,665 9,085,526 10,320,122 10,202,609 (1.14%) 10,240,263 0.37% Aging Services 2,348,790 2,640,937 3,499,569 3,604,191 2.99% 3,620,058 0.44% Public Health 2,940,829 3,043,182 4,539,268 4,796,612 5.67% 4,880,486 1.75% Community Funding 6,343,869 3,523,532 3,772,594 3,843,774 1.89% 3,843,774 0.00% Parks, Recreation & Waterfront 8,757,649 9,693,629 9,359,348 9,785,501 4.55% 9,880,201 0.97% PRW - Director 1,894,937 2,227,952 1,655,184 1,682,809 1.67% 1,683,760 0.06% PRW - Parks 484,350 413,767 450,000 450,000 0.00% 450,000 0.00% PRW - Recreation 5,952,857 6,555,728 7,254,164 7,652,692 5.49% 7,746,441 1.23% PRW - Waterfront - 10,000 - - 0.00% - 0.00%
PRW - Capital Improvement 425,505 486,182 - - 0.00% - 0.00% Planning & Development 2,629,758 2,924,669 3,277,247 3,745,099 14.28% 3,802,945 1.54% Office of Plan. & Dev Dir 706,505 760,568 559,531 681,093 21.73% 686,134 0.74% Toxics Management 146,038 178,703 216,458 237,143 9.56% 242,721 2.35% Energy & Sustainable Dev 814,803 887,164 933,673 1,008,549 8.02% 1,023,066 1.44% Land Use Planning 962,412 988,233 1,438,914 1,683,040 16.97% 1,713,992 1.84% Building & Safety - 110,001 128,671 135,274 5.13% 137,032 1.30% exPend Iture Source S
68
exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 General Fund expenditures Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
Public Works 6,859,825 7,066,623 6,558,530 7,068,390 7.77% 7,231,648 2.31% PW - Office of PW Director 1,240,449 938,621 525,460 676,771 28.80% 665,298 (1.70%) PW - Transportation 1,644,270 2,218,316 2,432,506 2,779,420 14.26% 2,820,332 1.47% PW - General Engineering 692,822 759,215 595,380 673,887 13.19% 698,044 3.58% PW - Facilities Mgmt 1,039,821 1,115,157 931,901 826,096 (11.35%) 828,845 0.33% PW - Streets & Sanitation 2,242,463 2,035,314 2,073,283 2,112,216 1.88% 2,219,129 5.06% Police 77,916,631 84,895,063 83,606,569 89,720,763 7.31% 93,285,423 3.97% Office of the Police Chief 4,423,285 4,700,746 415,114 1,479,245 256.35% 1,361,781 (7.94%) Police Operations 40,749,118 45,077,382 47,816,197 49,868,480 4.29% 52,715,497 5.71% Police Investigations 13,369,206 14,373,916 13,467,154 16,228,796 20.51% 16,701,563 2.91% Professional Standards 3,911,616 3,961,399 3,211,649 3,973,572 23.72% 4,009,183 0.90% Support Services 15,463,406 16,781,620 18,696,455 18,170,670 (2.81%) 18,497,399 1.80% Fire & Emergency Services 43,406,933 40,874,523 39,546,062 48,724,615 23.21% 50,307,564 3.25% Office of the Fire Chief 2,848,347 2,001,418 3,185,942 3,638,263 14.20% 3,663,839 0.70% Fire Operations 39,487,683 37,569,736 34,489,989 43,199,777 25.25% 44,689,439 3.45% Fire Prevention 941,778 1,128,171 1,696,456 1,704,387 0.47% 1,764,091 3.50% Special Operations / OES 129,125 175,198 173,675 182,188 4.90% 190,195 4.39% Non-Departmental 43,112,577 52,800,630 59,995,782 36,345,562 (39.42%) 39,956,968 9.94% Non-Departmental 43,020,518 52,791,854 59,995,782 36,345,562 (39.42%) 39,956,968 9.94% Emergency Operations 92,059 8,776 - - 0.00% - 0.00%
Other General Fund 6,427,087 2,728,202 7,777,248 5,639,337 (27.49%) 5,666,858 0.49% 013 GF - Payroll Deduction Trust 1,170,828 1,175,866 750,000 750,000 0.00% 750,000 0.00% 014 GF - Catastrophic Leave 129,056 325,815 - - 0.00% - 0.00% 016 U1 - Housing 2,427,203 993,938 7,027,248 4,889,337 (30.42%) 4,916,858 0.56% 017 Climate Equity Action - 232,583 - - 0.00% - 0.00%
099 GF - Catastrophic Reserves 2,700,000 - - - 0.00% - 0.00% Special Revenue Funds 105,827,358 93,297,090 117,107,234 163,044,970 39.23% 154,827,590 (5.04%) 101 Library - Tax 18,306,369 19,969,265 24,642,864 31,815,702 29.11% 27,226,616 (14.42%) 69
Other Funds expenditures City of Berkeley, California | Proposed Budget 2025 & 2026 Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
102 Library - trans Based Reimbur - - - 2,000,000 0.00% 2,000,000 0.00% 103 Library - Grants 81,657 78,243 67,526 67,526 0.00% 67,526 0.00% 104 Library - Friends & Gifts 78,321 112,116 150,000 150,000 0.00% 150,000 0.00% 105 Library - Foundation 60,278 29,961 200,000 200,000 0.00% 200,000 0.00% 106 Asset Forfeiture 52,176 1,029 201,000 201,000 0.00% 201,000 0.00% 107 Special Tax for Disabled 1,502,250 1,590,133 1,673,845 1,704,183 1.81% 1,738,267 2.00% 108 Workforce Investment Act 3,321 3,321 57,676 58,311 1.10% 59,100 1.35% 110 SEC 108 HUD Loan Grant Asst 568,200 587,612 587,612 1,183,612 101.43% 1,183,612 0.00% 111 Fund Raising Activities 38,783 50,870 64,048 50,333 (21.41%) 51,222 1.77% 113 Gilman Sport Field 476,889 363,303 297,279 318,415 7.11% 327,550 2.87% 115 Animal Shelter 30,466 30,075 52,480 52,480 0.00% 52,480 0.00% 116 Paramedic Assessment District 5,411,267 4,198,575 4,981,166 4,486,586 (9.93%) 4,740,925 5.67% 119 Domestic Violence Prevention 22,596 16,269 26,635 29,065 9.12% 29,557 1.69% 120 Affordable Housing Mitigation 182,414 542,437 2,998,899 26,798,048 793.60% 26,811,950 0.05% 121 Affordable Child Care 6,638 3,319 13,275 13,275 0.00% 13,275 0.00% 122 Inclusionary Housing Program 169,382 181,503 610,282 712,265 16.71% 718,432 0.87% 123 Condo Conversion Program 25,517 35,085 122,348 509,478 316.42% 510,819 0.26% 124 Parking In-Lieu Fee 82,010 - - - 0.00% - 0.00%
125 Playground Camp 22,677,748 3,719,741 3,614,269 3,911,261 8.22% 3,963,019 1.32% 126 State Proposition 172 908,527 985,270 442,387 446,693 0.97% 448,975 0.51% 127 State Transportation Tax 5,319,548 4,845,756 5,868,962 7,954,591 35.54% 7,764,859 (2.39%) 128 CDBG 3,360,716 2,829,156 4,792,214 4,566,152 (4.72%) 4,594,617 0.62% 129 Rental Housing Safety Prog 1,485,695 1,952,592 2,356,542 2,657,072 12.75% 2,627,557 (1.11%) 130 Meas B - Local Streets and RDS 2,596,514 530,463 21,958 2,007,551 9042.69% 7,551 (99.62%) 131 Meas B - Bike and Pedestrian 182,727 15,443 - 47,646 0.00% - (100.00%) 132 Meas B - Paratransit 370,307 - 36,797 36,797 0.00% 36,797 0.00% 133 Meas F - ALA CT VRF ST and RD 592,295 451,581 968,796 562,218 (41.97%) 512,375 (8.87%) 134 Meas BB - Local Streets and RD 5,701,414 5,584,603 10,085,614 9,586,869 (4.95%) 7,277,314 (24.09%) 135 Meas BB - Bike and Pedestrian 470,491 601,055 1,484,882 2,028,132 36.59% 2,044,674 0.82% exPend Iture Source S
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exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 Otherl Funds expenditures Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
136 Meas BB - Paratransit 296,138 943,106 969,418 975,667 0.64% 977,750 0.21% 138 Park Tax 14,799,060 14,702,656 15,963,244 19,783,147 23.93% 19,982,665 1.01% 139 Street and Open Space Impr 1,702 - 200,000 200,000 0.00% 200,000 0.00% 140 Meas GG - Fire Preparation Tax 5,232,787 6,573,641 5,898,308 5,900,589 0.04% 6,008,296 1.83% 142 Street Lighting 1,917,826 1,644,816 3,217,318 3,252,909 1.11% 3,255,594 0.08% 143 Business Economic Development 6,168 169,094 156,387 156,387 0.00% 156,387 0.00% 145 Miles Lab 514 - - - 0.00% - 0.00%
146 Employee Training 650,802 741,531 851,401 860,645 1.09% 875,334 1.71% 147 UC Settlement 842,720 3,449,687 4,931,696 5,111,175 3.64% 5,169,181 1.13% 148 Cultural Trust 232,946 360,496 110,372 116,780 5.81% 119,854 2.63% 149 Private Party Sidewalks 152,915 2,154 100,000 100,000 0.00% 100,000 0.00% 150 Public Art 14,800 52,178 118,718 121,001 1.92% 122,366 1.13% 152 Vital and Health Statistic 9,756 1,933 30,292 30,292 0.00% 30,292 0.00% 154 PERS Savings 35,466 42,085 - - 0.00% - 0.00%
156 Health State Aid Realignment 3,179,607 3,311,545 3,947,650 4,500,238 14.00% 4,355,074 (3.23%) 157 Tobacco Control 359,009 238,693 300,243 368,910 22.87% 360,036 (2.41%) 158 Mental Health State Aid Realig 2,767,579 2,879,909 4,031,749 5,276,500 30.87% 5,367,256 1.72% 159 City Optional Public Safety 137,440 40,992 272,292 272,394 0.04% 272,448 0.02% 161 ALA CT Abandoned Veh Abt Auth 61,582 76,072 128,168 121,233 (5.41%) 122,551 1.09% 162 Shelter Operations 170,953 - - - 0.00% - 0.00%
164 Measure FF - Public Safety 4,025,987 8,432,193 8,848,412 11,090,910 25.34% 11,334,569 2.20% 165 Fair Elections 167,085 325,533 612,210 650,932 6.32% 657,868 1.07% Grants Funds 76,192,100 64,063,924 48,558,865 51,925,000 6.93% 50,686,369 (2.39%) 301 Operating Grants - Federal - - 130,186 35,162 (72.99%) 36,362 3.41% 302 Operating Grants - State 1,000,000 446,555 976,688 8,260,364 745.75% 7,974,529 (3.46%) 305 Capital Grants - Federal 172,585 627,331 - - 0.00% - 0.00% 306 Capital Grants - State 2,891,023 226,214 750,000 750,000 0.00% 750,000 0.00% 307 Capital Grants - Local 588,463 313,446 100,000 100,000 0.00% 100,000 0.00% 309 OTS DUI Enforsmt Educ Prg 88,899 183,248 137,060 145,074 5.85% 149,321 2.93% 71
Other Funds expenditures City of Berkeley, California | Proposed Budget 2025 & 2026 Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
310 HUD 130,433 137,109 819,770 904,340 10.32% 907,322 0.33% 311 ESGP 4,690,982 572,446 273,659 235,744 (13.85%) 235,870 0.05% 312 Health (General) 2,528,495 2,137,348 2,216,057 2,753,296 24.24% 2,482,390 (9.84%) 313 Target Case Mgmt/Linkages 613,862 730,479 1,046,552 1,507,317 44.03% 1,521,661 0.95% 314 Alameda County Tay Tip 12,992 12,095 35,812 - (100.00%) - 0.00% 315 Mental Health Service Act 7,539,350 7,187,413 10,792,335 11,713,180 8.53% 11,581,045 (1.13%) 316 Health (Short/Doyle) 3,406,692 4,550,918 6,504,323 7,506,568 15.41% 7,552,479 0.61% 317 Epsdt Expansion Proposal 445,047 357,837 459,456 493,511 7.41% 494,992 0.30% 318 Alcoholic Bev Ctr Ots/Uc 21,866 41,468 55,639 58,644 5.40% 60,237 2.72% 319 Youth Lunch 57,897 64,530 69,820 111,153 59.20% 113,153 1.80% 320 Sr. Nutrition (Title III) 155,670 138,328 178,189 214,038 20.12% 220,843 3.18% 321 C.F .P . Title X 200,869 154,945 160,967 203,566 26.46% 206,432 1.41% 324 Berk Unif Sch Dist Grant 354,267 305,083 363,548 216,521 (40.44%) 222,045 2.55% 325 Vector Control 185,163 172,604 246,781 372,174 50.81% 378,735 1.76% 326 Alameda County Grants 521,567 421,936 777,675 908,861 16.87% 918,626 1.07% 327 Sr Supportive Social Serv 54,688 100,171 124,403 126,557 1.73% 127,211 0.52% 328 Family Care Support Prog 62,429 95,155 88,321 91,307 3.38% 92,441 1.24% 329 CA Integrated Waste Mgmt 10,131 15,467 5,244 5,244 0.00% 5,244 0.00% 331 Housing Mitigation - - 1,126,763 1,126,763 0.00% 1,126,763 0.00% 333 Calhome Program - - 363,100 200,000 (44.92%) 200,000 0.00% 334 Community Action Program 547,705 419,877 281,777 283,416 0.58% 284,776 0.48% 336 One-Time Grant:No Cap Exp 4,125,068 14,407,605 6,999,778 3,282,471 (53.11%) 2,555,441 (22.15%) 339 MTC 358,091 236,066 752,827 752,827 0.00% 752,827 0.00% 340 FEMA 800,841 814,796 959,326 657,133 (31.50%) 657,133 0.00% 341 Alameda County Waste Mgmt 151,804 1,060,350 345,000 345,000 0.00% 345,000 0.00% 343 State Dept Conserv/Recycling 30,400 21,615 32,000 32,000 0.00% 32,000 0.00% 344 Caltrans Grant 604,763 (22,788) - - 0.00% - 0.00% 345 Meas WW - Park Bond - Grant 1,220 - - - 0.00% - 0.00% 347 Shelter+Care HUD 5,924,765 6,260,172 6,461,774 6,644,440 2.83% 6,693,929 0.74% exPend Iture Source S
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exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds expenditures Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
348 Shelter+Care County 883,047 881,436 906,212 924,119 1.98% 929,430 0.57% 349 JAG Grant - 97,166 55,650 58,989 6.00% 60,759 3.00% 350 Bio-Terrorism Grant 337,075 582,615 315,162 533,027 69.13% 544,062 2.07% 351 UASI Regional Fund 7,847 1,345 - - 0.00% - 0.00% 354 ARPA - Local FIscal Recovery 36,686,104 20,311,543 3,647,011 372,194 (89.79%) 373,311 0.30% Capital Projects Funds 16,513,923 17,708,042 51,452,605 31,658,527 (38.47%) 30,758,336 (2.84%) 501 Capital Improvements 7,753,170 8,982,948 22,993,379 7,732,182 (66.37%) 7,682,481 (0.64%) 502 Phone System Replacement 124,218 145,687 449,408 449,408 0.00% 449,408 0.00% 503 Funds Replacement 1,790,426 2,293,528 3,372,446 2,807,857 (16.74%) 2,817,732 0.35% 504 Peg Access Facilities - 60,215 100,000 100,000 0.00% 100,000 0.00% 506 Meas M - ST and WTRSHD Imprv (84,981) 3,878 - - 0.00% - 0.00% 509 Park Acquisition Development 176 167 - - 0.00% - 0.00% 511 Meas T1 - Infrstr and Fac 6,498,114 6,205,162 18,091,805 14,123,513 (21.93%) 13,263,148 (6.09%) 512 Meas O - Affordable Housing 432,800 16,457 6,445,567 6,445,567 0.00% 6,445,567 0.00% Enterprise Funds 108,391,567 118,928,893 153,517,233 162,628,101 5.93% 159,155,834 (2.14%) 601 Zero Waste 45,798,817 51,821,516 59,489,630 63,843,856 7.32% 60,948,736 (4.53%) 606 Mar - Coastal Conservancy 14,511 20,847 - - 0.00% - 0.00% 607 Mar - Dept of Boating & Wtrwy 384,429 335,871 - - 0.00% - 0.00% 608 Marina Operations/Maint 5,555,960 9,620,559 8,027,559 8,431,394 5.03% 8,689,864 3.07% 611 Sanitary Sewer Operation 17,402,696 15,542,221 32,561,256 32,682,155 0.37% 32,870,225 0.58% 612 Private Sewer Lateral 11,415 29,598 80,417 82,732 2.88% 83,243 0.62% 616 Clean Storm Water 2,970,408 3,903,028 6,111,869 9,085,788 48.66% 7,947,976 (12.52%) 621 Permit Service Center 16,826,330 18,543,660 25,508,238 26,739,103 4.83% 26,725,506 (0.05%) 622 Unified Program (CUPA) 637,578 721,344 849,669 967,783 13.90% 953,174 (1.51%) 626 BJPFA Lease Revenue Bonds 156,296 156,296 - - 0.00% - 0.00% 627 Off Street Parking Fund 6,737,834 6,957,769 6,940,920 7,112,934 2.48% 7,129,181 0.23% 631 Parking Meter Fund 9,396,694 8,471,967 10,250,256 9,812,437 (4.27%) 9,920,570 1.10% 636 Bldg Purchases & Mgmt 2,498,599 2,804,217 3,697,419 3,869,919 4.67% 3,887,359 0.45% 73
Other Funds expendituresCity of Berkeley, California | Proposed Budget 2025 & 2026 Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
Internal Service Funds 46,933,846 55,853,790 51,646,481 56,749,080 9.88% 55,553,956 (2.11%) 671 Equipment Replacement 5,112,833 7,691,429 6,300,513 6,572,108 4.31% 6,633,967 0.94% 672 Equipment Maintenance 7,968,572 8,648,531 9,296,720 11,551,470 24.25% 10,134,910 (12.26%) 673 Building Maintenance 3,314,316 4,682,351 4,627,674 5,677,342 22.68% 5,535,588 (2.50%) 674 Central Services 299,842 331,349 392,741 399,519 1.73% 401,512 0.50% 675 Computer Replacement Fund 30,392 22,797 - - 0.00% - 0.00% 676 Worker’s Compensation 7,210,486 9,036,657 6,467,536 6,620,627 2.37% 6,657,045 0.55% 677 Sick and Vacation Payouts 2,637,963 2,984,884 - - 0.00% - 0.00% 678 Public Liability 4,485,152 4,869,401 3,802,945 3,678,458 (3.27%) 3,763,038 2.30% 679 Catastrophic Loss 4,195,724 5,423,620 3,447,023 3,447,023 0.00% 3,447,023 0.00% 680 It Cost Allocation 11,678,566 12,162,771 17,311,329 18,802,533 8.61% 18,980,873 0.95% Debt Service Funds 11,363,448 15,266,213 13,363,356 13,363,356 0.00% 13,363,356 0.00% 552 Meas FF - Library 1,339,327 1,343,763 1,337,638 1,337,638 0.00% 1,337,638 0.00% 553 2015 GORBS for 2007 GORBS 2,051,117 2,050,613 2,047,259 2,047,259 0.00% 2,047,259 0.00% 554 Berkeley Repertory Theatre 501,338 501,080 499,820 499,820 0.00% 499,820 0.00% 555 2015 GORBS for 2002 GORBS 378,562 377,719 378,696 378,696 0.00% 378,696 0.00% 556 2015 GORBS for 2007 GORBS
SERA
142,017 141,982 142,540 142,540 0.00% 142,540 0.00% 557 2015 GORBS for 2008 Anml Shltr 480,391 480,273 480,184 480,184 0.00% 480,184 0.00% 558 2010 COP Animal Shelter 105,228 634,481 140,085 140,085 0.00% 140,085 0.00% 559 Meas M - St and Wtrshd Imprv 1,636,238 1,637,613 1,630,863 1,630,863 0.00% 1,630,863 0.00% 560 Meas T1 - Infrstr and Fac 2,718,840 4,490,381 4,699,006 4,699,006 0.00% 4,699,006 0.00% 561 Measure O - Housing Bonds 2,010,390 3,608,308 2,007,265 2,007,265 0.00% 2,007,265 0.00% Successor Agency 15,974 15,893 57,120 57,120 0.00% 57,120 0.00% 762 Successor Acy - Savo Dsf 15,974 15,893 57,120 57,120 0.00% 57,120 0.00% Agency Funds 5,671,216 5,091,409 5,615,707 5,135,681 (8.55%) 4,736,150 (7.78%) 774 Sustainable Energy - 2 36,384 21,509 - - 0.00% - 0.00% 776 Thousand Oaks Undergrounding 101,106 98,581 98,448 98,448 0.00% 98,448 0.00% 777 Meas H - School Tax 232,825 211,834 500,000 500,000 0.00% 500,000 0.00% exPend Iture Source S
74
exPend Iture Source S
City of Berkeley, California | Proposed Budget 2025 & 2026 Other Funds expenditures Expenditure Summary (continued)
Fund
2022
Actuals
2023
Actuals
2024
Adopted
Budget
2025
Proposed
% Change
from
Prior Year
2026
Proposed
% Change
from
Prior Year
778 CFD No. 1 Diaster Fire Prot 445,934 1,363,451 988,982 507,914 (48.64%) 107,914 (78.75%) 779 CFD No. 1 Mello-Roos 2,824,159 20,222 775,623 776,665 0.13% 777,134 0.06% 780 Sick Leave Entitlement 289,525 276,373 322,955 322,955 0.00% 322,955 0.00% 781 Berkeley Tourism Bus. Imp. Dst 429,024 947,961 697,882 697,882 0.00% 697,882 0.00% 782 Elmwood Bus. Imp. Dist 30,000 33,518 30,000 30,000 0.00% 30,000 0.00% 783 Solano Ave Bus. Imp. Dist 30,014 25,039 25,000 25,000 0.00% 25,000 0.00% 784 Telegraph Bus. Imp. Dist 562,129 370,065 583,315 583,315 0.00% 583,315 0.00% 785 North Shattuck Bus. Imp. Dist - 102,539 210,363 210,363 0.00% 210,363 0.00% 786 Dwntwn Berk Prop and Impr Dist 690,116 1,620,317 1,383,139 1,383,139 0.00% 1,383,139 0.00% Other Funds 5,196,608 6,218,188 7,506,460 7,939,208 5.77% 8,047,595 1.37% 801 Rent Stabilization Board 5,195,744 6,217,017 7,506,460 7,939,208 5.77% 8,047,595 1.37% 899 BHA - Section 8 Voucher 864 1,171 - - 0.00% - 0.00% Trust Funds 6,738,097 5,549,003 213,777 213,777 0.00% 213,777 0.00% 701 Safety Members Pension 493,937 318,877 - - 0.00% - 0.00% 706 Police Medical Trust Fund 2,762,477 2,766,666 48,281 48,281 0.00% 48,281 0.00% 721 Retiree Med Fund - Bha 16,413 9,399 2,970 2,970 0.00% 2,970 0.00% 722 Retiree Med Ben - Ibew 92,282 91,124 2,563 2,563 0.00% 2,563 0.00% 723 Retiree Med Bene - Local 1 463,780 554,403 22,595 22,595 0.00% 22,595 0.00% 724 Retiree Med Bene - Z1 Mgmt 198,845 181,443 4,000 4,000 0.00% 4,000 0.00% 725 Retiree Med Ben - Z2 To Z6 199,120 105,634 12,000 12,000 0.00% 12,000 0.00% 726 Retiree Med Ben - Local 535 561,623 301,349 32,191 32,191 0.00% 32,191 0.00% 727 Retiree Med Ben - Local 790 576,433 174,111 37,106 37,106 0.00% 37,106 0.00% 731 Pol Ee Retiree Hlt Ast Pl 604,145 465,181 6,500 6,500 0.00% 6,500 0.00% 736 Fire Medical Trust Fund 769,042 580,816 45,571 45,571 0.00% 45,571 0.00% Total All Fund Expenditures 638,586,296 649,747,936 733,365,054 776,229,244 5.84% 771,027,670 (0.67%) 75
City of Berkeley, California | Proposed Budget 2025 & 2026
Department
Budgets
This section contains a summary for various
City departments and other public entities,
including the Berkeley Public Library and
the Rent Stabilization Board. Each narrative
includes a mission statement; an overview of
the organizational structure and core services
provided by the department; a financial
summary that includes expenditures by type, by
division, and by funding source; strategic plan
priorities, projects and programs; performance
measures; anticipated challenges in the
upcoming fiscal years; accomplishments
achieved in the current fiscal year and
highlights of significant changes in the budget
compared to the prior year (FY 24 Adopted)
budget.
City of Berkeley, California | Proposed Budget 2025 & 2026
CiCity Attorney’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 City Attorney’s Office
Mission Statement
The mission of the City Attorney’s Office is to provide the City with the highest caliber legal services and advice and to protect and advance the interests of this dynamic City by all legal and ethical means.
Organizational Chart
■ Assistant to City Attorney
■ Legal Office Supervisor
■ Senior Legal Secretary (3)
■ Paralegal (2)
Assistant City
Attorney
City Attorney
Deputy City Attorney (8)
City Attorney’s Office Overview
The City Attorney’s Office provides legal advice and support to the entire City, including the City Council, City Manager, all City Departments, as well as appointed City Boards and Commissions.
In addition, the City Attorney’s Office:
‣ Supports the City in its legislative and policy efforts; ‣ Responds to claims and represents the City in a wide array of litigation; ‣ Brings litigation on behalf of the City to protect the City’s interests; ‣ Drafts and/or reviews contracts, leases, ordinances, and resolutions; ‣ Provides advice and legal analysis regarding ballot measures; ‣ Provides legal support to the City’s response to the COVID-19 pandemic; ‣ Provides legal support to City affordable housing programs; ‣ Supports City staff in enforcement of the City’s laws and regulations; ‣ Supports the City in land use and development efforts and modernizing its planning and zoning
framework;
‣ Supports infrastructure projects and economic development efforts; ‣ Responds to Public Records Act (PRA) requests on behalf of the City Council, as well as coordinating
responses to PRA requests that involve multiple departments; dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Attorney’s Office ‣ Staffs the Fair Campaign Practices Commission and the Open Government Commission; ‣ Provides support to the City’s Independent Redistricting Commission; ‣ Provides support to the Police Accountability Board and the Reimagining Public Safety Task
Force;
‣ Acts as the Risk Manager for the City; and
‣ Provides training to City staff, City Council, and City Boards and Commissions on a range of legal issu
es, including the Brown Act, the Public Records Act, California Environmental Quality Act (CEQA), and conflicts of interest.
Challenges
The City Attorney’s Office’s challenges/opportunities include:
‣ Rapid Changes in State Land Use Laws
In recent years, California’s housing crisis has been the primary focus of land use legislation, with over 100 substantial housing-related land use bills enacted since 2
016. The 2023 legislative session continued this trend, with Governor Gavin Newsom signing a package of 56 housing-related bills on October 11, 2023, most of which address land use issues. This trend has increased the City Council’s and the Mayor’s reliance on advice from the CAO. With the housing crisis expected to continue unabated for the foreseeable future, we anticipate an ongoing need for extensive legal advice on the City’s compliance with these and other new laws that encourage the production of housing.
‣ Increased Need to Support New Policy Initiatives
The Council cr
eated a set of Policy Committee to help navigate new policy initiatives. The City Attorney staffs these meetings routinely and plays a central role in providing legal advice throughout the legislative process. The number and complexity of new ordinances and other policy initiatives by the City Council, or by City boards or commissions, require significant City Attorney staff time to assist with drafting legislation and navigating legal issues. The propensity of the City Council to pursue groundbreaking, innovative legislation requires significant research and analysis prior to the adoption of the legislation, and the City Attorney’s Office is also responsible for defending legal challenges to the legislation.
‣ Increasing Number of Complex Litigation Matters
An evolving legal landscape and the need to support City Council and staff priorities has resulted in an increasing number of complex litigation cases being handled by the City Att
orney’s Office. The City is also pursuing a number of initiatives proactively including affirmative lawsuits to protect the City’s interests. The prosecution and defense of these lawsuits requires additional resources and time for the legal staff. In addition, City Attorney staff has been heavily involved in navigating the legal issues surrounding the new UC Berkeley Long Range Development Plan.
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CiCity Attorney’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 ‣ Substantially Increased Volume of Public Records Act Requests The number and scope of Public Records Act requests fielded by the City Attorney’s Office has generally increased over the past ten years with a substantial uptick originating in
2021 and 2022. Responding to these requests increasingly calls for the review and production of voluminous electronic records (e.g., emails and texts) – a new body of work that our office is supporting that did not exist previously attributable to the advent of new Police Record Disclosure Laws.
‣ Significant Upcoming Development Projects
The City is either considering or actively pursuing a number of development projects, including: Transit Oriented Development at the North Berkeley and Ashby BART stations; a Marina- Specific Plan and Pier/F
erry Project; housing development at the West Berkeley
Service Center property; Berkeley Forge / Gilman Gateway development; and renovation and redesign of the Civic Center area. These projects require support from the CAO in negotiating term sheets with developers and public agencies, complying with CEQA and NEPA, and reviewing a variety of transactional documents.
Accomplishments
Highlights of recent City Attorney’s Office accomplishments include:
‣ Continued to Support the City’s Ramp-Down of its COVID-19 Response At the March 21, 2023 City Council meeting, an ordinance was adopted to “transition” and then end the COVID-19 Emergency Response Ordinance, otherwise referred to as the E
viction Moratorium. The Transition Period, May 1, 2023 – August 31, 2023, allowed for property owners who own just one residential property in Berkeley to initiate Owner Move-In Evictions, in addition to permitting evictions to proceed for non-payment of rent after the “Covered Period” ended.
‣ Supported Major Projects such as:
‣ Southside and Middle Housing Re-Zoning
‣ North Berkeley BART Objective Design Standards Development ‣ Ashby BART Transit Oriented Development term sheet
‣ Development at the Marina (Waterfront-Specific Plan, Pier/Ferry Project) ‣ Willard Park Clubhouse replacement
‣ Wildfire Urban Interface Task Force
‣ Defending the City’s Natural Gas Ban Ordinance in the Ninth Circuit ‣ Numerous Encampment Resolutions and defense of lawsuits related to the City’s response
to encampments
‣ Drafting and Legal Review of the following noteworthy ordinances:
‣ Eviction Moratorium Amendments
‣ Bird Safe
‣ Berkeley Election Reform Act amendments
‣ Accessory Dwelling Unit ordinance amendments
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Attorney’s Office ‣ Berkeley Businesses zoning code amendments
‣ Southside Zoning amendments
‣ Prevailing Wage Requirements in the Southside Plan Area ‣ Supported the City’s Efforts to Re-Imagine Public Safety The City Attorney’s Office’s partnership with the City Manager’s Office, the Police Advisory Board, and the Reimagining Public Safety Task Force, witnessed the evolution of the initiative fr
om its planning phase in FY 2021 to the start of its implementation stage beginning in FY 2022, with plans for continued implementation and expansion through FY 2027. The CAO is working with the CMO to find effective ways to integrate the CAO into the implementation process to ensure that the roll-out of the RPS initiative benefits from the office’s timely regulatory and legal review. The CAO also provides legal support to the Police Accountability Board and Office of Director of Police Accountability. ‣ Public Records Act Modernization and Accountability
In 2023, the
City Attorney’s Office responded directly to over 390 Public Records Act (PRA)requests and provided support and training to City departments on a wide array of PRA issues, including a comprehensive update of the City’s Public Records Act policy. The Office responded to and provided support to City departments for a variety of complex, high-profile requests, including requests from the Police Department and requests relating to the City’s ramp-down of its COVID-19 response. dePart Ment Bud Get S
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CiCity Attorney’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 City Attorney Financial Summary
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopte
d
FY 2025
Proposed
FY 2026
Proposed
EXPENDITURES
By Type:
Salaries & Benefits 2,615,731 2,422,856 2,890,990 4,180,449 5,179,836 5,227,447 Services & Materials 2,241,140 2,811,754 2,231,852 1,895,679 1,890,713 1,977,700 Capital Outlay - - - 4,790 5,024 5,024
Internal Services & All Other 1,357,498 965,845 2,757,770 2,026,066 2,215,134 2,215,134 6,214,369 6,200,455 7,880,612 8,106,984 9,290,707 9,425,305 By Division:
Administration 606,870 697,463 693,134 703,995 776,911 778,621 Legal Advice & Litigation 5,607,499 5,502,992 7,187,478 7,402,989 8,513,796 8,646,684 6,214,369 6,200,455 7,880,612 8,106,984 9,290,707 9,425,305 By Fund:
GF - Discreationary 2,760,049 2,648,007 3,701,943 4,304,039 5,612,249 5,662,267 Meas O - Affordable Housing 143,347 - - - - -
Public Liability 3,310,973 3,552,448 4,178,669 3,802,945 3,678,458 3,763,038 6,214,369 6,200,455 7,880,612 8,106,984 9,290,707 9,425,305 dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Attorney’s Office City Attorney Financial Summary
All Funding Sources Division: Administration
Mission Statement Five-Year Expenditures
The mission of the City Attorney’s Office is to provide the City with the highest caliber legal services and advice and to protect and advance the interests of this dynamic City by all legal and ethical means.
Selected Service Objectives
• Supports the City in its legislative and policy efforts • Provides training to City staff, City Council, and City Boards and Commissions on a range of legal issues,
including the Brown Act, the Public Records Act,
California Environmental Quality Act (CEQA), and
conflicts of interest.
• Supports City staff in enforcement of the City’s laws and regulations
Five Year History
Audited Actual Budget
FY 22 FY 23
Adopted
FY 24
Proposed
FY 25
% Change
From PY
Proposed
FY 26
% Change
From PY
Expenditure Category
Salaries & Benefits** $ 469,446 $ 465,117 $ 475,978 $ 525,554 10.42% $ 527,264 0.33% Internal Services & All Other 228,017 228,017 228,017 251,357 10.24% 251,357 0.00% Adopted Tier 1 Funding *
Total Expenditures $ 697,463 $ 693,134 $ 703,995 $ 776,911 10.36% $ 778,621 0.22% Annual Percentage Change (0.62%) 1.57% 10.36% 0.22% ** FY 2025 and FY 2026 Salaries and Benefits, the amounts include General Fund salary savings target.
FY 22 FY 23 FY 24 FY 25 FY 26
$0
$300,000
$600,000
$900,000
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CiCity Attorney’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 City Attorney Financial Summary
All Funding Sources Division: Legal Advice & Litigation Mission Statement Five-Year Expenditures
The mission of the City Attorney’s Office is to provide the City with the highest caliber legal services and advice and to protect and advance the interests of this dynamic City by all legal and ethical means.
Selected Service Objectives
• Supports the City in its legislative and policy efforts • Provides training to City staff, City Council, and City Boards and Commissions on a range of legal issues,
including the Brown Act, the Public Records Act,
California Environmental Quality Act (CEQA), and
conflicts of interest.
• Supports City staff in enforcement of the City’s laws and regulations
Five Year History
Audited Actual Budget
FY 22 FY 23
Adopted
FY 24
Proposed
FY 25
% Change
From PY
Proposed
FY 26
% Change
From PY
Expenditure Category
Salaries & Benefits $ 1,953,410 $ 2,425,873 $ 3,704,471 $ 4,654,282 25.64% $ 4,700,183 0.99% Services & Materials 2,811,754 2,231,852 1,895,679 1,890,713 (0.26%) 1,977,700 4.60% Capital Outlay - - 4,790 5,024 4.89% 5,024 0.00%
Internal Services & All Other 737,828 2,529,753 1,798,049 1,963,777 9.22% 1,963,777 0.00% Adopted Tier 1 Funding *
Total Expenditures $ 5,502,992 $ 7,187,478 $ 7,402,989 $ 8,513,796 15.00% $ 8,646,684 1.56% Annual Percentage Change 30.61% 3.00% 15.00% 1.56% FY 22 FY 23 FY 24 FY 25 FY 26
$0
$4,000,000
$8,000,000
$12,000,000
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Auditor’s Office City Auditor’s Office
Mission Statement
The mission of the City Auditor’s Office is to promote transparency and accountability in Berkeley government. Integrity, independence, impact, and inclusion are core tenets of our operations.
Those values ensure the Office conducts its audits with the interest of the Berkeley community in mind to provide a fair, balanced, and objective opinion on the status of the City operations being audited.
Organizational Chart
City Auditor
People of
Berkeley
■ Payroll Audit
■ Performance Audit
City Auditor’s Office Overview
The City Auditor is an elected official who serves the residents of Berkeley. The City Charter and Berkeley Municipal Code provide the City Auditor’s Office the authority and responsibility for conducting performance, financial, and compliance audits, and monitoring citywide payroll operations to ensure payroll transactions are processed accurately and timely. The City Auditor’s Office plays a vital role in ensuring taxpayer money is spent efficiently, economically, effectively, and equitably, and for examining payroll for compliance with employee compensation policies, laws, and regulations.
The City of Berkeley Auditor’s Office is divided into three divisions, performance audit, whistleblower program, and payroll audit:
‣ Performance Audit Division: The performance audit division focuses on assessing City activities and making recommendations to the City Council and City Manager on how to improve program performance. Other services include publicly reporting audit results and reporting on management’s progress implementing audit recommendations or any hindrances to implementation.
‣ Whistleblower Program Division: The whistleblower program division focuses on receiving and investigating allegations of fraud, waste, and abuse of city resources, and making recommendations to the City Council and City Manager on how to improve internal controls.
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City Auditor’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 ‣ Payroll Audit Division: The payroll audit division coordinates and monitors certain portions of the Citywide payroll operations, including assisting management with compliance on federal, state, and local tax and labor laws. While decisions about pay are not within the purview of this office, consistent review of various parts of the City payroll system helps prevent fraud and address incorrect payments.
Challenges
The City Auditor’s Office challenges include:
‣ Citywide Retention: The City’s challenges with retention and short-staffing have made it difficult for departments to provide information for ongoing audits, implement audit recommendations, and report on the status of their implementation to Council. This has limited the Auditor’s ability to conduct and follow up on audits to ensure the City is aware of and addressing the risks identified in audit reports. The increased staff turnover in other City departments has also impacted the workload in Payroll Audit. Departments rely on Payroll Audit staff to assist their new hires in their payroll tasks and in fulfilling their payroll responsibilities. Additionally, when information is not entered correctly, adjusting the information on the back end requires even more time, resulting in increased workload for Payroll Audit staff.
‣ Employee Self Service and ExecuTime: The Payroll Audit Division is committed to helping the City implement Employee Self Service (ESS). ESS will provide employees immediate access to certain information in the payroll system and also lets them make changes to their voluntary deductions. ExecuTime, the electronic time and attendance system, will replace the current timecards and empowers employees to enter their own working hours. This will allow payroll clerks to spend more time on other departmental tasks. These two projects will require many hours of knowledgeable staff time to set up and test the system before they are placed into production. ‣ FLSA Compliance: Pa yroll Audit is working with the Fair Labor Standards Act (FLSA) attorneys to determine if the new payroll system is following the proper calculation of overtime pay. Due to the complexity of our memorandum of understanding (MOU) contracts, this project will be time-consuming and may require recalculation of previously paid overtime hours. Payroll Audit may need additional staff to help with FLSA compliance.
‣ Staff Retirement: A number of Payroll Audit staff with over 25 years of payroll audit experience will be retiring in the next two years. Replacing these individuals will be a challenging task for the department as these future retirees play a major role in paying employees accurately, and in compliance with the MOUs, and federal, state, and local tax laws.
‣ Payroll System Requirements: In 2021, the City implemented the Tyler Munis payroll system to provide a more automated system with reduced errors and easier access to the payroll data required by federal and state agencies. Payroll Audit played a major role in assisting the City to set up and test the system for accuracy. The demand on Payroll Audit staff has increased since the implementation as the payroll system must be updated frequently to comply with changes in labor law, MOUs and taxation policies.
This additional workload is no longer achievable through overtime. Payroll Audit will need additional staff in order to continue to provide employees accurate paychecks and comply with all federal and state reporting requirements. dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Auditor’s Office Accomplishments
Highlights of the City Auditor’s Office accomplishments include:
‣ Performance Audit Division: The Performance Audit Division won the 2022 Exemplary Knighton Award in the Medium Shop Category from the Association of Local Government Auditors (ALGA) Awards Program Committee for the audit titled Berkeley Police:
Improvements Needed to Manage Overtime and Security Work for Outside Entities. This was awarded on April 11, 2023.
To further our mission to promote transparency and accountability in Berkeley government, the Auditor’s office launched a public dashboard to track the status of audit recommendations. Following up on audit recommendations is an important part of the audit process that helps hold departments accountable for implementing agreed-upon audit recommendations. The dashboard provides up-to-date information about the status of implementation across departments.
‣ Whistleblower Program Division: The Whistleblower Program Division has made strides in securing a confidential third-party hotline for receiving reports of fraud, waste, and abuse of city resources. When fully implemented, the hotline will be available to city employees, contractors, vendors, and the general public. The Whistleblower Program has the potential to result in significant cost savings for the City through fraud detection and accountability. The division will continue to scale up this program and adequately train staff to ensure the program is successful.
‣ Payroll Audit Division: The City received a number of grievances regarding the payroll system implementation in 2021 on overtime calculations. Payroll Audit, with the help of an FLSA attorney, worked with HR and the City Attorney’s Office to identify the errors and revised the calculations to comply with the laws. This complex project took two years and staff worked tirelessly outside of their regular time to complete this.
With the passage of Measure FF in November 2020, the Fire Department redesigned the way it provides emergency medical services and established a new classification of Single Function Paramedics. Payroll Audit assisted the Fire and Human Resources departments to create the classification in the payroll system and tested a complex work schedule that met the Fire Department’s needs.
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City Auditor’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 City Auditor Financial Summary
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopte
d
FY 2025
Proposed
FY 2026
Proposed
EXPENDITURES
By Type:
Salaries & Benefits 2,227,534 2,392,731 2,413,445 2,926,684 3,414,096 3,492,732 Services & Materials 68,948 51,691 70,329 72,385 72,385 72,385 Capital Outlay - 19,256 - 4,051 4,051 4,051
Internal Services & All Other 229,599 227,979 227,979 227,979 269,000 269,000 2,526,081 2,691,657 2,711,753 3,231,099 3,759,532 3,838,168 By Division:
Office of the City Auditor 505,804 525,315 660,426 683,577 755,979 760,257 Performance Audit 997,583 976,647 659,445 1,038,646 1,134,234 1,175,860 Payroll Audit 1,022,694 1,189,695 1,391,882 1,508,876 1,869,319 1,902,051 2,526,081 2,691,657 2,711,753 3,231,099 3,759,532 3,838,168 By Fund:
GF - Discreationary 2,467,028 2,627,179 2,633,228 3,136,323 3,657,880 3,734,615 Worker’s Compensation 59,053 64,478 78,525 94,776 101,652 103,553 2,526,081 2,691,657 2,711,753 3,231,099 3,759,532 3,838,168 dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Auditor’s Office City Auditor Financial Summary
All Funding Sources Division: Office of the City Auditor Mission Statement Five-Year Expenditures
The mission of the City Auditor’s Office is to promote
transparency and accountability in Berkeley government.
Integrity, independence, impact, and inclusion are core tenets of our operations. Those values ensure the Office conducts its audits with the interest of the Berkeley
community in mind to provide a fair, balanced, and
objective opinion on the status of the City operations
being audited.
Selected Service Objectives
• The City Auditor is an elected official who serves
the residents of Berkeley. The City Charter and
Berkeley Municipal Code provide the City Auditor’s
Office the authority and responsibility for conducting
performance, financial, and compliance audits, and
monitoring citywide payroll operations to ensure payroll transactions are processed accurately and timely.
Five Year History
Audited Actual Budget
FY 22 FY 23
Adopted
FY 24
Proposed
FY 25
% Change
From PY
Proposed
FY 26
% Change
From PY
Expenditure Category
Salaries & Benefits** $ 442,707 $ 442,503 $ 465,654 $ 497,035 6.74% $ 501,313 0.86% Internal Services & All Other 82,608 217,923 217,923 258,944 18.82% 258,944 0.00% Adopted Tier 1 Funding *
Total Expenditures $ 525,315 $ 660,426 $ 683,577 $ 755,979 10.59% $ 760,257 0.57% Annual Percentage Change 25.72% 3.51% 10.59% 0.57% ** FY 2025 and FY 2026 Salaries and Benefits, the amounts include General Fund salary savings target.
FY 22 FY 23 FY 24 FY 25 FY 26
$0
$300,000
$600,000
$900,000
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City Auditor’s Office City of Berkeley, California | Proposed Budget 2025 & 2026 City Auditor Financial Summary
All Funding Sources Division: Performance Audit
Mission Statement Five-Year Expenditures
The mission of the City Auditor’s Office is to promote
transparency and accountability in Berkeley government.
Integrity, independence, impact, and inclusion are core tenets of our operations. Those values ensure the Office conducts its audits with the interest of the Berkeley
community in mind to provide a fair, balanced, and
objective opinion on the status of the City operations
being audited.
Selected Service Objectives
• The performance audit division focuses on assessing
City activities and making recommendations to the City
Council and City Manager on how to improve program
performance. Other services include publicly reporting
audit results and reporting on management’s progress
implementing audit recommendations or any hindrances
to implementation.
Five Year History
Audited Actual Budget
FY 22 FY 23
Adopted
FY 24
Proposed
FY 25
% Change
From PY
Proposed
FY 26
% Change
From PY
Expenditure Category
Salaries & Benefits $ 808,110 $ 630,279 $ 994,348 $ 1,089,936 9.61% $ 1,131,562 3.82% Services & Materials 23,195 25,638 38,519 38,519 0.00% 38,519 0.00% Capital Outlay 6,499 - 2,251 2,251 0.00% 2,251 0.00% Internal Services & All Other 138,843 3,528 3,528 3,528 0.00% 3,528 0.00% Adopted Tier 1 Funding *
Total Expenditures $ 976,647 $ 659,445 $ 1,038,646 $ 1,134,234 9.20% $ 1,175,860 3.67% Annual Percentage Change (32.48%) 57.50% 9.20% 3.67% FY 22 FY 23 FY 24 FY 25 FY 26
$0
$500,000
$1,000,000
$1,500,000
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Auditor’s Office City Auditor Financial Summary
All Funding Sources Division: Payroll Audit
Mission Statement Five-Year Expenditures
The mission of the City Auditor’s Office is to promote
transparency and accountability in Berkeley government.
Integrity, independence, impact, and inclusion are core tenets of our operations. Those values ensure the Office conducts its audits with the interest of the Berkeley
community in mind to provide a fair, balanced, and
objective opinion on the status of the City operations
being audited.
Selected Service Objectives
• The payroll audit division coordinates and monitors
certain portions of the Citywide payroll operations,
including assisting management with compliance
on federal, state, and local tax and labor laws. While
decisions about pay are not within the purview of
this office, consistent review of various parts of the
City payroll system helps prevent fraud and address
incorrect payments.
Five Year History
Audited Actual Budget
FY 22 FY 23
Adopted
FY 24
Proposed
FY 25
% Change
From PY
Proposed
FY 26
% Change
From PY
Expenditure Category
Salaries & Benefits $ 1,141,914 $ 1,340,663 $ 1,466,682 $ 1,827,125 24.58% $ 1,859,857 1.79% Services & Materials 28,496 44,691 33,866 33,866 0.00% 33,866 0.00% Capital Outlay 12,757 - 1,800 1,800 0.00% 1,800 0.00% Internal Services & All Other 6,528 6,528 6,528 6,528 0.00% 6,528 0.00% Adopted Tier 1 Funding *
Total Expenditures $ 1,189,695 $ 1,391,882 $ 1,508,876 $ 1,869,319 23.89% $ 1,902,051 1.75% Annual Percentage Change 16.99% 8.41% 23.89% 1.75% FY 22 FY 23 FY 24 FY 25 FY 26
$0
$800,000
$1,600,000
$2,400,000
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City Clerk Department City of Berkeley, California | Proposed Budget 2025 & 2026 City Clerk Department
Mission Statement
The City Clerk Department provides Citywide oversight for legislative proceedings of the City Council and its committees. As the Elections Official and Filing Officer, the City Clerk administers municipal elections, campaign finance, and conflict of interest regulations. As the Records Manager, the Department administers the Citywide Records Management Program to maintain the integrity of documented actions of the legislative bodies, and accessibility to the public.
The Department performs all mandated functions under the United States Constitution, the Constitution of the State of California, State Codes, the Charter of the City of Berkeley, and the Berkeley Municipal Code
Organizational Chart
Citywide Records
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City Clerk
City Clerk Department Overview
The City Clerk Department delivers the following services:
‣ City Council and Commission Support: City Clerk staff prepares the agendas, agenda packets, minutes, and legal notices for the City Council, the Successor Agency to the Redevelopment Agency, and the Joint Powers Financing Authority, and provides for the captioning and indexing of meeting video streams. The City Clerk Department also provides support to all six City Council Policy Committees and completes the necessary arrangements to ensure an effective meeting. The City Clerk administers the commission appointment process, maintains the information regarding the commission rules and regulations, and serves as an advisor for commission secretaries. dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026 City Clerk Department ‣ Legislative History: The City Clerk facilitates, manages, and supports the meetings of the City Council, the Successor Agency to the Redevelopment Agency, the Joint Powers Financing Authority, and Council Policy Committees, and maintains the legislative history of the City (i.e., ordinances, resolutions, minutes), including the Charter and the Municipal Code. ‣ Public Information and Records: The Depar tment provides general information and services to the public including: 1) administration of the Domestic Partnership Registry; 2) codification of the Municipal Code; and 3) access to public information and records.
Members of the public are welcome to visit the City Clerk Department to research and review legislative actions, candidate and ballot measure information, campaign and conflict of interest filings, registered lobbyists disclosure statements, and other public information. City Clerk staff maintains a broad range of information on the City’s website at http
s:/ /berkeleyca.gov/your-government/about- us/departments/city-clerk-department.
The Department also maintains the Records Online public access portal. This portal provides the public with quick and easy access to vital City records such as minutes, ordinances, resolutions, staff reports, election information, and contracts. ‣ Citywide Records Management: The City Clerk is the Custodian of Records for the City and as such, administers the Citywide Records Program, prepares and maintains the City’s Records Retention Schedule and provides education to departments on the principles of records management and industry best practices by providing trainings, guidance, and advice as needed. The City Clerk contracts with an off-site records storage facility where 11,000 boxes of City records are stored. The Department is responsible for managing the storage, retrieval, retention, and authorized destruction of all official City records.
‣ Campaign and Conflict Law: The City Clerk is the local Filing Officer for the State of California. The City Clerk maintains regulations and forms under the State’s Political Reform Act, Berkeley’s Election Reform Act and Lobbyist Registration Act, and the Berkeley public financing ordinance. All local campaign committees are required to file campaign statements with the City Clerk. All designated employees, elected officials and appointed commissioners are required to file conflict of interest statements with the City Clerk. ‣ Elections: The City Clerk is the Elections Official and administers the City’s regular and special municipal elections in accordance with state and local laws including: 1) the nomination process for candidates for Mayor, Council, Auditor, Rent Board, and School Board; 2) processing and managing the initiative, referendum, and recall petitions; 3) ballot measure argument filing; 4) coordination with the Alameda County Registrar of Voters for regular and special elections services; and 5) ensuring transparency, accessibility, and equity in the public’s engagement with the municipal election process.
The City Clerk is the Charter-designated secretary for the Independent Redistricting Commission, a 13-member commission tasked with redrawing the Council district boundaries after each decennial census.
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City Clerk Department City of Berkeley, California | Proposed Budget 2025 & 2026 Challenges
City Clerk Department challenges include:
‣ Election Cost Uncertainty: The City relies on the Alameda County Registrar of Voters to pro
vide regular and special election services as well as the additional services related to Ranked-Choice Voting. Election services have seen a steep increase since 2018, with the City’s first million-dollar election in 2020. It is uncertain at this time if the change to an all-mail-ballot County and other new state mandates will affect election costs on an ongoing basis.
‣ Unplanned Elections: The two unplanned resignations and the resulting special elections hav
e diverted a significant amount of staff resources originally planned for critical special projects such as the Records Retention Schedule Update, Commissioners Manual Update, and implementing new cost saving technology for broadcasting and captioning city council meetings.
‣ Continuous Demands for Increased Technology Services: The City Clerk Department relies
heavily on external software to automate processes and also has a high demand for service from the Department of Information Technology. Maintaining existing software and implementing new software to increase efficiency require a significant amount of IT resources.
Accomplishments
Highlights of recent City Clerk Department accomplishments include:
‣ Full Implementation of Hybrid Meeting Procedures: The City Clerk Department resear
ched, developed, tested, and refined procedures and technology needs for the conduct of “hybrid” meetings of legislative bodies. The City Council and its six policy committees now meet in a hybrid model for all regular and special meetings. This has increased civic participation and access to the local decision-making process for residents and stakeholders.
‣ Rebuilding Staffing Rates and Service to the Public: From April 2022 – August 2023, the City Clerk De
partment turned over 50% of its staff due to retirements and promotions.
Leadership in the department, with assistance from Human Resources, has rebuilt the staffing levels and aggressively trained and onboarded new staff in order to maintain baseline services and properly serve internal and external customers. ‣ Major Software Update: In 2023 the Department completed a major upgrade to its agenda management
software and digital records repository (OnBase). OnBase is a critical business system that is used to create agendas and agenda packets for the City council and the Policy Committees. It is also the digital records repository which stores the legislative history of the city and provides the back end to the Records Online public access portal. This upgrade will ensure reliability, integrity and efficiency for internal and external services.
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