Berkeley City Council
June 25, 2024

Public Works  City of Berkeley, California | Proposed Budget 2025 & 2026 COVID-19 impacts and has not yet occurred, with no funds being paid into the fund to make it whole. The fund is a candidate for a new methodology and rate update in FY 26, but the most critical issue is resolving occupancy of the 6 th floor (whether with
an internal department or an outside agency) to generate lease revenue.

Accomplishments
Highlights of recent Public Works Department accomplishments include:
‣ Updated Zero Waste Rates: Zero Waste rates had remained flat since FY 2020 when the last scheduled rate adjustment from the previous adopted rate changes took effect.

The proposed rate schedule improves the balance of costs between commercial and residential customers, better captures the cost of providing recycling services, supports the replacement of the Zero Waste Division’s (ZWD) computerized management system, properly funds the Zero Waste Division’s vehicle maintenance and replacement, sustains the Clean Cities Unit (street sweeping, illegal dumping, and other cleanups), and remedies the damage of ZWD’s vehicles on the City’s pavement, completes the preconstruction phase of the Transfer Station Replacement, and gains the City’s compliance on local and state laws (including SB 1383). Following Proposition 218 procedures, the new Zero Waste rates were adopted on June 27, 2023 to take immediate effect in FY 2024. ‣ Procure-to-Pay Process Evaluation: In FY 23, Public Works initiated an evaluation of department processes and pain points following the life of the procurement process through vendor payment. An external consultant, Strategic Procurement Solutions, assisted with the evaluation and development of actionable recommendations.

Department outcomes included gaining an additional department credit card, updates to internal department process manuals and establishing regular training for staff regarding procurement process and roles, and improvement of capital project fiscal reporting tools within the ERMA system. The effort also led to citywide changes, approval for thresholds for formal procurements to be increased from $25K for all thresholds to $50K for services, $100K for goods, and $200K for construction.
‣ Technology Upgrades: Public Works has completed implementation of key software systems. NexGen Work Order Management Software (Phase 2) was rolled out to improve the overall staff usage and user experience, add enhancements with GIS, and improve reporting capabilities of the NexGen Work Order software. The Assetworks Fleet Management software launched in spring 2024 after thorough data refinement and testing. Assetworks will greatly help the Fleet division in gaining efficiencies in management of the City’s fleet assets, improve reporting tools and data management, which will increase transparency between the Equipment Management Division and its client departments over vehicle and equipment maintenance and replacement costs and repair status.
‣ Fleet Electrification: Public Works has replaced 33 conventional fossil fuel vehicles with all electric vehicles. The Department has also developed the Electric Mobility Roadmap, including adding 10 e-bikes to the City Fleet inventory. dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026  Public Works Public Works 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 47,899,826 50,848,342 52,642,584 59,842,461 67,384,932 68,895,793 Services & Materials 29,454,356 35,343,643 38,703,945 40,411,957 47,372,100 41,304,914 Capital Outlay 31,668,017 34,925,227 19,754,264 68,342,267 57,715,382 52,549,488 Internal Services & All Other 17,045,832 19,639,822 21,911,398 19,729,487 19,870,573 19,899,538 126,068,031 140,757,034 133,012,191 188,326,172 192,342,987 182,649,733 By Division:

PW - Office of PW Director 6,467,052 7,951,562 7,739,484 8,347,759 9,718,103 9,853,443 PW - Transportation 15,034,044 18,239,264 15,554,537 20,611,074 22,240,392 21,308,202 PW - General Engineering 31,625,950 31,460,304 28,524,343 70,197,674 60,053,279 54,613,835 PW - Facilities Mgmt 8,395,920 9,460,278 9,694,346 12,739,171 16,804,564 15,421,840 PW - Streets & Sanitation 13,093,296 15,865,208 16,859,371 17,587,836 18,778,238 19,130,391 PW - Equipment Management 13,555,710 17,420,788 10,754,385 13,901,045 16,029,314 14,662,339 PW - Zero Waste 37,896,059 40,359,630 43,885,725 44,941,613 48,719,097 47,659,683 126,068,031 140,757,034 133,012,191 188,326,172 192,342,987 182,649,733 By Fund:

GF - Discreationary 5,499,277 6,859,825 7,066,623 6,558,530 7,068,390 7,231,648 Library - Tax 11,431 134 5,148 15,445 15,282 15,813 Parking In-Lieu Fee - 82,010 - - - -
State Transportation Tax 4,537,608 4,306,944 4,778,704 5,868,962 7,954,591 7,764,859 CDBG - - 6,312 - - -
Meas B - Local Streets and RDS 2,111,333 2,531,697 551,926 21,958 2,007,551 7,551 Meas B - Bike and Pedestrian 342,990 182,727 15,443 - 47,646 - Meas F - ALA CT VRF ST and
RD
508,604 587,182 330,530 966,296 559,718 509,875
Meas BB - Local Streets and RD 1,376,375 4,194,754 5,642,461 10,085,614 9,586,869 7,277,314 Meas BB - Bike and Pedestrian 1,006,267 484,090 490,334 1,484,882 2,028,132 2,044,674 Park Tax 35,592 20,017 6,347 39,996 39,996 39,996 Street and Open Space Impr 654,599 1,702 - - - -
Meas GG - Fire Preparation Tax 39,690 625,320 319,140 330,000 367,200 367,200 Street Lighting 1,359,123 1,345,349 1,436,859 2,823,755 2,858,665 2,860,881 UC Settlement 7,001 23,672 146,516 1,300,000 1,300,000 1,300,000 Cultural Trust 685 - - - - -
Private Party Sidewalks 916 152,915 2,154 100,000 100,000 100,000 Public Art 17,876 - - - - -
Mental Health State Aid Realig 248,235 - - - - -
Capital Grants - Federal 4,377 172,585 627,331 - - - Capital Grants - State 657,090 3,142,789 361,149 750,000 750,000 750,000 Capital Grants - Local 62,815 610,536 313,446 100,000 100,000 100,000 Mental Health Service Act 7,559 - - - - -
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Public Works  City of Berkeley, California | Proposed Budget 2025 & 2026 Public Works Financial Summary
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopte
d
FY 2025
Proposed
FY 2026
Proposed

EXPENDITURES
CA Integrated Waste Mgmt 51,553 7,739 14,785 5,244 5,244 5,244 One-Time Grant:No Cap Exp 336,082 183,960 81,026 - - - MTC 671,787 337,801 256,356 752,827 752,827 752,827 FEMA 117,138 3,550 105 - - -
Alameda County Waste Mgmt 67,395 151,804 1,060,349 345,000 345,000 345,000 State Dept Conserv/Recycling - 30,400 21,615 32,000 32,000 32,000 Caltrans Grant 846,203 579,086 40,240 - - -
Capital Improvements 5,165,844 5,558,620 5,919,771 17,668,630 6,314,707 6,264,005 Meas M - ST and WTRSHD
Imprv
330,676 (84,981) 3,878 - - -
Meas T1 - Infrstr and Fac 10,489,326 2,776,211 3,181,474 9,261,317 9,301,148 9,321,344 Meas O - Affordable Housing - - 22,128 - - -
Zero Waste 42,823,963 46,115,204 50,270,034 57,897,191 62,325,398 59,412,227 Marina Operations/Maint 166,636 63,008 202,841 239,204 13,845 13,845 Sanitary Sewer Operation 17,010,664 23,512,606 19,571,205 31,956,017 32,023,282 32,204,479 Private Sewer Lateral 144,447 46,923 34,434 52,065 54,380 54,891 Clean Storm Water 2,366,108 2,311,081 3,642,537 5,891,265 8,873,505 7,729,390 Permit Service Center 961,224 1,197,542 1,190,338 1,717,087 1,562,494 1,600,503 Off Street Parking Fund 2,755,089 4,189,745 4,161,085 5,029,070 5,201,084 5,217,331 Parking Meter Fund 3,867,664 4,675,063 3,794,221 4,922,316 4,900,626 4,954,549 Bldg Purchases & Mgmt 1,157,870 1,337,175 1,402,422 2,061,231 2,233,731 2,251,171 Equipment Replacement 7,755,546 10,508,734 3,639,704 6,125,876 6,390,864 6,450,618 Equipment Maintenance 7,130,354 8,365,088 8,408,756 9,296,720 11,551,470 10,134,910 Building Maintenance 3,363,019 3,566,427 3,992,464 4,627,674 5,677,342 5,535,588 126,068,031 140,757,034 133,012,191 188,326,172 192,342,987 182,649,733 dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026  Public Works Public Works Financial Summary
All Funding Sources Division: PW - Office of PW Director Mission Statement Five-Year Expenditures
The mission of the Public Works is committed to
providing quality services to the Berkeley community with pride, courtesy, and excellence.

Selected Service Objectives
• Provides department-wide leadership, management
oversight, and policy direction to Public Works divisions for overall operations and implementation; information
technology projects; audits and accreditation
management; and employee labor relations, and training
and development.

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** $ 3,748,497 $ 3,754,092 $ 4,112,805 $ 4,998,152 21.53% $ 5,127,107 2.58% Services & Materials 770,546 465,718 686,645 688,966 0.34% 688,966 0.00% Capital Outlay - - 7,000 7,000 0.00% 7,000 0.00%
Internal Services & All Other 3,432,519 3,519,674 3,541,309 4,023,985 13.63% 4,030,370 0.16% Adopted Tier 1 Funding *
Total Expenditures $ 7,951,562 $ 7,739,484 $ 8,347,759 $ 9,718,103 16.42% $ 9,853,443 1.39% Annual Percentage Change (2.67%) 7.86% 16.42% 1.39% ** 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
$4,000,000
$8,000,000
$12,000,000
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Public Works  City of Berkeley, California | Proposed Budget 2025 & 2026 Public Works Financial Summary
All Funding Sources Division: PW - Transportation
Mission Statement Five-Year Expenditures
The mission of the Public Works is committed to
providing quality services to the Berkeley community with pride, courtesy, and excellence.

Selected Service Objectives
• Provides traffic engineering, transportation planning, bicycle and pedestrian planning, project development,
and parking management services that support safe and
effective movement of people and goods in and through
Berkeley.
• Provides transportation review of private development projects and interagency coordination on regional
transportation projects. Key Division and Department
values include safety, equitable mobility, and
environmental and financial sustainability.

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 $ 6,496,247 $ 6,400,026 $ 8,023,010 $ 9,011,521 12.32% $ 9,174,057 1.80% Services & Materials 6,101,787 7,215,818 5,894,811 6,359,895 7.89% 5,859,895 (7.86%) Capital Outlay 4,883,268 1,136,603 5,974,797 6,124,485 2.51% 5,528,285 (9.73%) Internal Services & All
Other
757,962 802,090 718,456 744,491 3.62% 745,965 0.20% Adopted Tier 1 Funding *
Total Expenditures $ 18,239,264 $ 15,554,537 $ 20,611,074 $ 22,240,392 7.91% $ 21,308,202 (4.19%) Annual Percentage Change (14.72%) 32.51% 7.91% (4.19%) FY 22 FY 23 FY 24 FY 25 FY 26
$0
$8,000,000
$16,000,000
$24,000,000
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City of Berkeley, California | Proposed Budget 2025 & 2026  Public Works Public Works Financial Summary
All Funding Sources Division: PW - General Engineering
Mission Statement Five-Year Expenditures
The mission of the Public Works is committed to
providing quality services to the Berkeley community with pride, courtesy, and excellence.

Selected Service Objectives
• Responsible for coordination of utility service markings, issuance of permits, and coordination and inspection
for outside utility agency projects.
• Street Pavement Infrastructure Management
• Sanitary Sewer Capital and Regulatory Compliance
Programs.
• Storm Water Capital and Regulatory Compliance
Programs
• Creeks/Watershed Management.
• Sidewalk Capital Program.
• Buildings/Facilities Capital Program.
• Disability Compliance and Program Coordination.
• Construction Management and Inspection.
• Land Development and Plan Review; Land Surveying.
• Drafting/ GIS services
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 $ 6,067,720 $ 6,987,428 $ 8,931,538 $ 8,713,398 (2.44%) $ 8,894,303 2.08% Services & Materials 3,976,778 4,651,583 3,377,361 4,406,278 30.47% 3,348,905 (24.00%) Capital Outlay 20,601,568 15,876,929 56,819,070 46,042,497 (18.97%) 41,472,803 (9.92%) Internal Services & All Other 814,238 1,008,403 1,069,705 891,106 (16.70%) 897,824 0.75% Adopted Tier 1 Funding *
Total Expenditures $ 31,460,304
$
28,524,343 $ 70,197,674
$
60,053,279 (14.45%)
$
54,613,835 (9.06%)
Annual Percentage Change (9.33%) 146.10% (14.45%) (9.06%) FY 22 FY 23 FY 24 FY 25 FY 26
$0
$25,000,000
$50,000,000
$75,000,000
dePart Ment Bud Get S
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Public Works  City of Berkeley, California | Proposed Budget 2025 & 2026 Public Works Financial Summary
All Funding Sources Division: PW - Facilities Mgmt
Mission Statement Five-Year Expenditures
The mission of the Public Works is committed to
providing quality services to the Berkeley community with pride, courtesy, and excellence.

Selected Service Objectives
• Maintains 900,000 square feet of public service
facilities; installs and maintains traffic signals and
pedestrian control devices at approximately 140
intersections;
• Maintains approximately 8,000 LED streetlights.
• Installs and maintains Police and Fire Department
vehicle radios, sirens, lighting, and radio system
infrastructure, including interface with the regional
public safety radio system.
• Maintains sound systems for Council meetings and
special events and radio alarms at sewage lift stations.

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 $ 4,635,656 $ 4,786,316 $ 6,103,780 $ 7,518,878 23.18% $ 7,626,716 1.43% Services & Materials 4,266,281 4,279,570 5,125,896 7,849,721 53.14% 6,358,560 (19.00%) Capital Outlay - - 753,817 753,817 0.00% 753,817 0.00% Internal Services & All Other 558,341 628,460 755,678 682,148 (9.73%) 682,747 0.09% Adopted Tier 1 Funding *
Total Expenditures $ 9,460,278 $ 9,694,346 $ 12,739,171 $ 16,804,564 31.91% $
15,421,840 (8.23%)
Annual Percentage Change 2.47% 31.41% 31.91% (8.23%) FY 22 FY 23 FY 24 FY 25 FY 26
$0
$6,000,000
$12,000,000
$18,000,000
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City of Berkeley, California | Proposed Budget 2025 & 2026  Public Works Public Works Financial Summary
All Funding Sources Division: PW - Streets & Sanitation Mission Statement Five-Year Expenditures
The mission of the Public Works is committed to
providing quality services to the Berkeley community with pride, courtesy, and excellence.

Selected Service Objectives
• Maintains and repairs the City’s curbs, sidewalks and pathways, 214 miles of streets, 400 miles of sanitary
sewers, and 78 miles of storm water piping, including
approximately 5,800 storm structures and 30 green
infrastructure installations.
• Manages the Clean City Program by providing street
and sidewalk sweeping and cleaning services, including
unattended property removal/storage and illegal
dumping removal.
• Coordinates with Transportation, Engineering and
Parking Services staff to maintain traffic signs,
pavement markings, and the City’s 3,750 metered
spaces.

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 $ 10,260,749 $ 10,512,348 $ 11,507,019 $ 12,736,969 10.69% $ 13,085,486 2.74% Services & Materials 1,682,990 1,619,362 2,379,720 2,375,842 (0.16%) 2,375,842 0.00% Capital Outlay 753,532 689,409 - - 0.00% - 0.00%
Internal Services & All Other 3,167,937 4,038,252 3,701,097 3,665,427 (0.96%) 3,669,063 0.10% Adopted Tier 1 Funding *
Total Expenditures $ 15,865,208 $ 16,859,371 $ 17,587,836 $ 18,778,238 6.77% $ 19,130,391 1.88% Annual Percentage Change 6.27% 4.32% 6.77% 1.88%
FY 22 FY 23 FY 24 FY 25 FY 26
$0
$8,000,000
$16,000,000
$24,000,000
dePart Ment Bud Get S
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P Public Works  City of Berkeley, California | Proposed Budget 2025 & 2026 Public Works Financial Summary
All Funding Sources Division: PW - Equipment Management Mission Statement Five-Year Expenditures
The mission of the Public Works is committed to
providing quality services to the Berkeley community with pride, courtesy, and excellence.

Selected Service Objectives
• Operates facilities at both the Corporation Yard and
Transfer Station.
• Manages the maintenance as well as purchase and
replacement of the City’s 730 fleet vehicles, heavy duty trucks and large equipment, including public safety, fire, and alternative fuel vehicles and equipment.

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 $ 2,165,287 $ 2,404,749 $ 2,901,373 $ 3,529,642 21.65% $ 3,622,972 2.64% Services & Materials 5,101,179 4,902,815 5,280,919 6,780,919 28.40% 5,320,614 (21.54%) Capital Outlay 8,630,859 2,051,323 4,772,063 4,772,063 0.00% 4,772,063 0.00% Internal Services & All
Other
1,523,463 1,395,498 946,690 946,690 0.00% 946,690 0.00% Adopted Tier 1 Funding *
Total Expenditures $ 17,420,788 $ 10,754,385 $ 13,901,045 $ 16,029,314 15.31% $ 14,662,339 (8.53%) Annual Percentage Change (38.27%) 29.26% 15.31% (8.53%) FY 22 FY 23 FY 24 FY 25 FY 26
$0
$8,000,000
$16,000,000
$24,000,000
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City of Berkeley, California | Proposed Budget 2025 & 2026  Public Works Public Works Financial Summary
All Funding Sources Division: PW - Zero Waste
Mission Statement Five-Year Expenditures
The mission of the Public Works’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
• Provides the weekly curbside collection service of
refuse and compost for over 23,000 single family and
multi-family (up to five units) residential customers
and up to seven-day per week curbside collection
service of refuse, dual-stream recyclables (fiber and
containers collected separately) and compost for over
5,000 multi-family (more than six units) and commercial customers.
• Manages third party vendor provided contracts for:
1) landfill disposal services; food/green material
offsite hauling and composting; and offsite hauling
and recycling of construction and demolition, metal,
tires, cylinders and appliances; and 2) third-party
non-profit organizations for: the collection of
residential dual-stream recyclables (8,400 tons per
year); 3) operates Berkeley Recycling for the sorting,
processing and marketing of residential, multi-family
and commercial recyclables (16,000 tons per year and a
Recycling Buyback and Drop Off program; and salvaging
of reusable materials dropped off at the Transfer Station (1,000 tons annually).

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 $ 17,474,186 $ 17,797,625 $ 18,262,936 $ 20,876,372 14.31% $ 21,365,152 2.34% Services & Materials 13,444,082 15,569,079 17,666,605 18,910,479 7.04% 17,352,132 (8.24%) Capital Outlay 56,000 - 15,520 15,520 0.00% 15,520 0.00% Internal Services & All
Other
9,385,362 10,519,021 8,996,552 8,916,726 (0.89%) 8,926,879 0.11% Adopted Tier 1 Funding *
Total Expenditures $ 40,359,630 $ 43,885,725 $ 44,941,613 $ 48,719,097 8.41% $ 47,659,683 (2.17%) Annual Percentage Change 8.74% 2.41% 8.41% (2.17%)
FY 22 FY 23 FY 24 FY 25 FY 26
$0
$20,000,000
$40,000,000
$60,000,000
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Non-Departmental (All City Funds)  City of Berkeley, California | Proposed Budget 2025 & 2026 Non-Departmental (All City Funds)
The Non-Departmental budget contains critical pieces of the City budget not attributable to a single program or department. The largest component of this budget is the transfer of funds or money from one fund to another, such as a General Fund transfer to the Capital Improvement Fund.

Some examples of other transfers include the following:
‣ General Fund to Measure U1
‣ General Fund to Stability Reserve Fund and the Catastrophic Reserve Fund ‣ General Fund to the PERS Savings Fund (Section 115 Trust) ‣ General Fund to Health State Aid Realignment Fund
‣ General Fund to the Public Liability Fund
‣ Health State Aid Realignment to the General Fund
‣ Parking Meter Fund to General Fund
Because most tr
ansfers are budgeted in two separate funds, the Non-Departmental budget and in an operating Department budget, they are considered “dual appropriations. ” Dual appropriations, amounts that are designated in different areas, are balanced in the budget for a net appropriation amount.

Other components of the Non-Departmental budget include:
‣ Debt service costs for General Obligation Bonds
‣ Lease Purchase Agreements
‣ Certificates of Participation (C.O.P .s)
‣ Allocation for Community-Based Organizations
‣ General overhead costs such as Property Insurance and School Board Salaries dePart Ment Bud Get S
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City of Berkeley, California | Proposed Budget 2025 & 2026  Non-Departmental (All City Funds) Non-Departmental 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 8,246,338 8,601,264 8,976,719 5,770 3,742 3,742 Services & Materials 6,036,385 7,467,532 9,506,965 7,408,860 7,722,503 7,727,252 Capital Outlay 65,324 - - - - -
Internal Services & All Other 96,501,401 110,669,318 101,295,952 93,759,369 70,428,659 69,043,808 110,849,448 126,738,114 119,779,636 101,173,999 78,154,904 76,774,802 By Division:

Non-Departmental 110,296,732 126,580,960 119,698,130 101,173,999 78,154,904 76,774,802 Emergency Operations 552,716 157,154 81,506 - - -
110,849,448 126,738,114 119,779,636 101,173,999 78,154,904 76,774,802 By Fund:

GF - Discreationary 46,390,563 43,112,577 52,800,630 59,995,782 36,345,562 39,956,968 GF - Payroll Deduction Trust 1,139,485 1,170,828 1,175,866 750,000 750,000 750,000 GF - Catastrophic Leave 180,629 129,056 325,815 - - - U1 - Housing 946,163 1,046,163 - 825,242 372,000 372,000 GF - Stabilization Reserves 6,900,000 - - - - -
GF - Catastrophic Reserves 4,500,000 2,700,000 - - - - Library - Tax - - - - 5,000,000 -
Library - trans Based Reimbur 84,246 - - - - -
SEC 108 HUD Loan Grant Asst 553,108 568,200 587,612 587,612 1,183,612 1,183,612 Gilman Sport Field - 175,000 75,000 - - -
CDBG 143,373 138,719 176,194 176,194 176,194 176,194 Meas F - ALA CT VRF ST and RD 2,500 2,500 2,500 2,500 2,500 2,500 Street and Open Space Impr - - - 200,000 200,000 200,000 Street Lighting 370,451 370,451 370,451 370,451 370,451 370,451 UC Settlement 1,210,073 - - - - -
PERS Savings 24,785 35,466 42,085 - - -
Health State Aid Realignment 2,643,280 2,643,280 2,643,280 2,643,280 2,643,280 2,643,280 Measure FF - Public Safety - 757,925 757,925 757,925 757,925 757,925 ARPA - Local FIscal Recovery - 33,945,450 18,759,111 3,255,743 - - Capital Improvements 1,054,047 1,055,247 1,068,448 1,504,047 902,415 902,415 Meas T1 - Infrstr and Fac 4,541,796 2,718,840 4,490,381 4,699,006 4,699,006 4,699,006 Meas O - Affordable Housing - 432,800 (5,671) - - -
Sanitary Sewer Operation 90,501 90,501 90,501 90,501 90,501 90,501 Permit Service Center 50,555 50,555 50,555 50,555 50,555 50,555 Unified Program (CUPA) 5,082 5,082 5,082 5,082 5,082 5,082 Off Street Parking Fund 1,913,450 1,913,700 1,916,500 1,911,850 1,911,850 1,911,850 Parking Meter Fund 1,742,288 1,742,288 1,742,288 1,870,377 1,170,377 1,170,377 Bldg Purchases & Mgmt 1,633,765 1,633,574 1,632,726 1,636,188 1,636,188 1,636,188 Worker’s Compensation 5,320,521 5,955,025 5,456,508 5,332,340 5,332,340 5,332,340 dePart Ment Bud Get S
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Non-Departmental (All City Funds)  City of Berkeley, California | Proposed Budget 2025 & 2026 Non-Departmental Financial Summary
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopte
d
FY 2025
Proposed
FY 2026
Proposed

EXPENDITURES
Sick and Vacation Payouts 2,369,799 2,637,963 2,984,884 - - - Catastrophic Loss 2,950,333 4,195,724 5,423,620 3,447,023 3,447,023 3,447,023 IT Cost Allocation 794,160 - 438,968 450,613 496,355 504,847 Meas FF - Library 1,500,664 1,339,327 1,343,763 1,337,638 1,337,638 1,337,638 2015 GORBS for 2007 GORBS 2,604,056 2,051,117 2,050,613 2,047,259 2,047,259 2,047,259 Berkeley Repertory Theatre 501,498 501,338 501,080 499,820 499,820 499,820 2015 GORBS for 2002 GORBS 479,460 378,562 377,719 378,696 378,696 378,696 2015 GORBS for 2007 GORBS
SERA
180,302 142,017 141,982 142,540 142,540 142,540
2015 GORBS for 2008 Anml
Shltr
609,895 480,391 480,273 480,184 480,184 480,184
2010 COP Animal Shelter 5,466,153 105,228 634,481 140,085 140,085 140,085 Meas M - St and Wtrshd Imprv 1,642,613 1,636,238 1,637,613 1,630,863 1,630,863 1,630,863 Meas T1 - Infrstr and Fac 4,541,796 2,718,840 4,490,381 4,699,006 4,699,006 4,699,006 Measure O - Housing Bonds 2,003,748 2,010,390 3,608,308 2,007,265 2,007,265 2,007,265 Successor Acy - Savo Dsf 57,120 57,040 60,040 57,120 57,120 57,120 Sustainable Energy - 2 23,726 36,384 21,509 - - -
Thousand Oaks Undergrounding 98,460 101,106 98,581 98,448 98,448 98,448 Meas H - School Tax 181,257 232,825 211,834 500,000 500,000 500,000 CFD No. 1 Diaster Fire Prot - - 320,651 - - -
CFD No. 1 Mello-Roos 2,629,297 2,803,895 - 755,038 755,038 755,038 Sick Leave Entitlement 273,854 273,854 273,854 322,955 322,955 322,955 110,348,852 124,095,466 119,263,941 105,659,228 82,640,133 81,260,031 dePart Ment Bud Get S
236

Capital
Improvement
Program (CIP)

City of Berkeley, California | Proposed Budget 2025 & 2026

City of Berkeley, California | Proposed Budget 2025 & 2026 capital Improvement Program (cIP) Capital Improvement Program (CIP)
This section summarizes the City’s Five-Year Capital Improvement Program (CIP) for FY 2025-2029 and the projects proposed as part of the FY 25 & FY 26 Biennial Budget. Additional detailed information regarding the projects identified within the CIP is available in a separate document forthcoming at the June 4, 2024 Council Meeting titled “City of Berkeley’s Proposed FY 2025 -FY 2029 Capital Improvement Program.

Capital Project Definition
A capital project is a project that helps maintain, improve, or adds to the City’s infrastructure.

Typically, a project is considered a capital project if it results in an acquisition of a new asset or new construction, improvements, expansion, renovation, rehabilitation, repairs, or replacement of an existing City facility or other infrastructure assets. It usually requires a large investment of funding and staff resources. A capital project is expected to result in a long-term useful life and long-term benefit to the City and its residents. A completion of a capital project usually impacts the operating budget.

Capital Improvement Program and Capital Budget
In conjunction with the biennial budget process, the City of Berkeley prepares a Capital Improvement Program (CIP) that identifies anticipated projects and corresponding expenditures over a five-year timeframe. The CIP represents the spending plan for infrastructure improvements and other specific large- scale recurring purchases. The goal of the CIP is to create a roadmap of the projected infrastructure improvement needs of the City of Berkeley to assist in the planning and budgeting process.

The first year of the CIP is known as the Capital Budget. It is intended to closely reflect that year’s projected spending for capital projects and is usually adopted in conjunction with the City’s annual operating budget. It is important to point out that the FY 2025 Capital Budget does not include capital project budgets which have previously been encumbered and unspent from the previous fiscal year.

Projects and funding sources identified in subsequent years are not formally approved until the budget for those years is legally adopted. Beyond the first year, the CIP is a planning and budgetary management tool and subject to annual re-evaluation to reflect Council priorities, community needs and funding opportunities and challenges.

City Inventory of Assets
A CIP is necessary as the City has an extensive portfolio of capital assets and infrastructure.

Maintaining these assets is a costly and time-consuming enterprise that requires significant resources and constant attention. Additionally, Berkeley is an aging City and thus, its infrastructure faces challenges that other younger cities do not.

Below is a partial list of the City’s capital inventory:
‣ 95 public buildings of various ages,
‣ Approximately 215 centerline miles of improved streets, ‣ Over 300 miles of concrete sidewalk,
c a PItal I MProve Ment Pro Gra M (c IP)
239

capital Improvement Program (cIP) City of Berkeley, California | Proposed Budget 2025 & 2026 ‣ A storm drain system that consists of approximately 78 miles of underground pipes, maintenance holes,
catch basins, and cross-drains
‣ A sewer system consisting of 255 miles of public sanitary sewer mains and 130 miles of public sewer laterals,
‣ 52.5 miles of bicycle infrastructure
‣ 250 park acres,
‣ 11.5 miles of medians,
‣ 175 acres of land in the Waterfront,
‣ Three resident camps outside of the City,
‣ A fleet of 730 vehicles and pieces of large equipment, and ‣ 42 different facilities served by the City’s information technology systems.

Maintaining these
assets is a costly and time-consuming enterprise that requires significant resources and constant attention. Additionally, Berkeley is an aging city and thus, its infrastructure faces challenges that other younger cities do not.

Program Categories
The proposed CIP plan presents the City’s blueprint for funding critical capital projects based on resource availability and Council’s capital investment priorities. Elements of CIP project costs are grouped into broad program categories:
‣ Camps,
‣ City Facilities,
‣ Equipment & Fleet,
‣ Information Technology,
‣ Other Infrastructure,
‣ Parks,
‣ Sanitary Sewers,
‣ Sidewalks,
‣ Storm Water System,
‣ Streets,
‣ Transportation, and
‣ Waterfront.

The resources that the City will commit to its priority capital projects are identified within these program categories. While the budget adopts appropriated funds for capital projects in FY 25, there are still some unknowns (i.e. status of the economy and pending State and Federal funding for approved projects) that exist. Furthermore, funding for the remaining years of the five-year plan are subject to the availability of resources.
c a PItal I MProve Ment Pro Gra M (c IP)
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City of Berkeley, California | Proposed Budget 2025 & 2026 capital Improvement Program (cIP) Overview of Five-Year CIP and Unfunded Needs
The City’s ability to fund its CIP is limited by the total available resources that are competing with other community priorities. However, years of limited funding and deferred maintenance have resulted in aging City infrastructure that desperately needs repair and improvement.

Capital project funding comes from various sources including the discretionary General Fund (including the CIP Fund), as well as sources with spending and use restrictions comprising a number of special revenue funds, enterprise funds, grants and bonds. The City uses outside funding sources to the greatest extent possible.

The five-year (FY 25 – FY 29) CIP
Total is $353.43 million. Enterprise Funds comprise 38% of the CIP ($135.17 million), General Fund and CIP Fund covers 25% of the CIP ($88.9 million), Special Revenue Funds is 18% ($64.17 million),
other Capital Project Funds is 3% ($11.98 million), Internal Service Funds comprise 13% ($45.9 million), and Other One-Time Funding/Grants is 2% ($7.33 million).

The City has a number of major infrastructure project needs that are not addressed in the capital plan. The City’s infr
astructure requires investments of capital in order to maintain them in a good working condition and replace or rehabilitate assets at the end of their useful lives. Without sufficient and timely capital investments, the assets will deteriorate, costing the City of Berkeley substantially more in maintenance costs, and infrastructure will ultimately fail. The unfortunate outcome of this is a requirement of a much larger capital investment. Adequate amount of funding is needed to provide proper annual maintenance as this keeps assets in good working condition and typically prolongs their useful lives. Adequate funding is also necessary for when assets reach the end of their useful lives to pay for total repair or replacement in a timely manner. Due to limited available funding and competing priorities, the City has had to defer several capital improvement projects. For each year that a capital project is deferred, the project cost increases due to inflation (compounded each year the project is delayed), construction demands and construction bid results, the cost increases year over year due to scope changes as the longer the project is delayed, the more issues arise, unpredictable trends in the industry, and other unknown factors (economic, public health, and others).

Despite support from a variety of City funds, City facilities and infrastructure needs continue to exceed available funds. The City’s unfunded capital needs have increased over the years and are anticipated to reach a five-year total of around $1.65 billion from FY 2025 to FY 2029.

General Fund (011) and the CIP Fund (501)
The most discretionary funding sources for the Capital Improvement Program is the General Fund and the CIP Fund. The primary source of funding for the Capital Improvement Program Fund (CIP Fund) is an annual transfer from the City’s General Fund to the CIP Fund. The City’s General Fund consists of general purpose revenues that may be used for any general government purpose at the discretion of Council. For approximately the last decade, the General Fund fiscal year allocation to the CIP Fund has hovered between $5.4 million to $

4.9 million (with the exception in FY 21 when the
allocation was decreased due to ongoing economic impacts associated with coronavirus pandemic) without any increases to account for inflationary factors. Due to an increase in the excess Property Tr
ansfer Tax,
in FY 2023 and FY 2024, the Capital Improvement Program received an infusion of one-time increase in funding. The pre
vious biennial budget dramatically increased the General Fund baseline allocation via the CIP Fund to facilities, Parks, Recreation & Waterfront (PRW), and street maintenance while still suppor
ting sidewalk repairs and general transportation needs, including traffic calming devices. The typical annual CIP Fund baseline is about $4.03 million (this does not c a PItal I MProve Ment Pro Gra M (c IP)
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capital Improvement Program (cIP) City of Berkeley, California | Proposed Budget 2025 & 2026 include baseline personnel). In FY 2023, this funding was increased to $11.03 million and in FY 2024, it was increased to $15.3 million.

For the FY 2025 and FY 2026 Biennial Budget, the current proposed CIP Fund totals $38 million (FY 2025 is $17 million and FY 2026 is $21 million). This includes the over $8 million for Streets paving following the Council Fiscal Policy. However, these proposed amounts also include projects that do not have established funding sources and are currently under consideration for General Fund and/or CIP Fund funding in the FY 2025 and FY 2026 Biennial Budget Process are listed below.

Project Title FY 2025 FY 2026
Cazadero Riv
erbed Erosion $ 300,000 $ -
Data Center CoLocation or lift/Shift to Cloud $ 1,100,000 $ 1,100,000 Infrastructure Vulnerability Scanner $ 60,000 $ 60,000
Upgrade to Microsoft G5 $ 500,000 $ 500,000
ADA Transition Plan Implementation $ 250,000 $ 500,000
Re-Deck F & G Dock $ - $ 500,000
Adeline/Alcatraz Right-of-Way Landscaping $ - $ 400,000 Codornices Playground (Design) $ - $ 250,000
Glendale La Loma Park (2-5 & 5-12 Play Structure + ADA) $ - $ 250,000 James Kenney Restroom ADA $ - $ 160,000
Santa Fe Right-of-Way $ - $ 3,150,000
Shorebird Playground (Design) $ - $ 175,000
Codornices Creek Restoration at 9th Street $ 200,000 $ 200,000 Codornices Creek Restoration between UPRR & Caltrans $ 400,000 $ 400,000 199 Seawall Beam/Piling $ - $ 766,000
South Cove Seawall Replacement $ 500,000 $ -
Camps
$500,000, 1%
Camps
$500,000, 1%
Equipment & Fleet
$5,672,450, 8%
Equipment & Fleet
$5,672,450, 8%
Facilities
$11,892,934, 18%
Facilities
$11,892,934, 18%
Information Technology
$1,715,000, 3%
Information Technology
$1,715,000, 3%
Other Infrastructure
$2,436,000, 4%
Other Infrastructure
$2,436,000, 4%
Parks
$5,340,000, 8%
Parks
$5,340,000, 8%
Sanitary Sewer
$12,624,500, 19%
Sanitary Sewer
$12,624,500, 19%
Sidewalks
$1,860,000, 3%
Sidewalks
$1,860,000, 3%
Storm Water
$6,800,000, 10%
Storm Water
$6,800,000, 10%
Streets
$18,367,502, 27%
Streets
$18,367,502, 27%
c a PItal I MProve Ment Pro Gra M (c IP)
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City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List
Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
1947 Center Elevators Assessment New 501 - CIP 55,000 - 55,000 1947 Center Elevators Assessment Total 55,000 - 55,000 1947 Center Street Improvements Continuing 511 - T 1-CAPITAL 551,713 - 551,713 1947 Center Street Improvements Total 551,713 - 551,713 199 Seawall Beam/Piling New 501 - CIP - 766,000 766,000 199 Seawall Beam/Piling New 608 - MARINA OPE - 240,000 240,000 199 Seawall Beam/Piling Total - 1,006,000 1,006,000
ADA Transition Plan Implementation New 501 - CIP 500,000 1,000,000 1,500,000 ADA Transition Plan Implementation Total 500,000 1,000,000 1,500,000 Addison Bicycle Blvd Ph2 New 011 - GEN FUND 85,000 - 85,000 Addison Bicycle Blvd Ph2 New 130 - B-STR RD 1,000,000 - 1,000,000 Addison Bicycle Blvd Ph2 New 134 - BB-STR RD 295,000 - 295,000 Addison Bicycle Blvd Ph2 New 336 - 1TIME GR 40,000 - 40,000 Addison Bicycle Blvd Ph2 New 344 - CAL TRANS G 4,870,000 - 4,870,000 Addison Bicycle Blvd Ph2 Total 6,290,000 - 6,290,000
Adeline at Ashby BART Continuing 307 - CA GRNT -LC 300,000 300,000 600,000 Adeline at Ashby BART Total 300,000 300,000 600,000
Adeline/Alcatraz Right-of-Way Landscaping Continuing 501 - CIP - 400,000 400,000 Adeline/Alcatraz Right-of-Way Landscaping Total - 400,000 400,000 African American Holistic Resource Center Continuing 511 - T 1-CAPITAL 2,333,334 3,000,000 5,333,334 African American Holistic Resource Center Total 2,333,334 3,000,000 5,333,334 Ashby/San Pablo Trf Improv Continuing 127 - ST TRNS TX 130,000 - 130,000 Ashby/San Pablo Trf Improv Continuing 134 - BB-STR RD 505,849 - 505,849 Ashby/San Pablo Trf Improv Total 635,849 - 635,849
BUS PAD MAINTENANCE & REPAIR Continuing 134 - BB-STR RD 200,000 200,000 400,000 BUS PAD MAINTENANCE & REPAIR Total 200,000 200,000 400,000 243

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
BeST Plan Update Continuing 134 - BB-STR RD - 200,000 200,000 BeST Plan Update Total - 200,000 200,000
Bicycle Plan Update Continuing 339 - MT C 150,000 - 150,000 Bicycle Plan Update Total 150,000 - 150,000
Bollard Conversion, Structural Repairs & Sidewalk Improvement Project
New 134 - BB-STR RD 750,000 - 750,000
Bollard Conversion, Structural Repairs & Sidewalk Improvement Project
New 616 - CLEAN STOR
- 250,000 250,000
Bollard Conversion, Structural Repairs & Sidewalk Improvement Project Total 750,000 250,000 1,000,000 Bridge Preventative Maintenance Program New 134 - BB-STR RD 150,000 150,000 300,000 Bridge Preventative Maintenance Program Total 150,000 150,000 300,000 CY-Deferred Mtc - Gate, Paving, Parking, Fuel Island Continuing 511 - T 1-CAPITAL 250,000 - 250,000 CY-Deferred Mtc - Gate, Paving, Parking, Fuel Island Total 250,000 - 250,000 CY-Green Room Lockers, Bathroom, Training Room, Floor,
Cabinets
Continuing 511 - T
1-CAPITAL 811,380 - 811,380
CY-Green Room Lockers, Bathroom, Training Room, Floor, Cabinets Total 811,380 - 811,380 CY-Storage Room-Roof Repairs Bldg H Continuing 511 - T 1-CAPITAL 97,190 - 97,190 CY-Storage Room-Roof Repairs Bldg H Total 97,190 - 97,190 Cazadero Riverbed Erosion New 501 - CIP 300,000 - 300,000 Cazadero Riverbed Erosion Total 300,000 - 300,000
Citywide Tree Planting Continuing 501 - CIP 75,000 75,000 150,000 Citywide Tree Planting Total 75,000 75,000 150,000
Codornices Creek Restoration at 9th Street Continuing 134 - BB-STR RD - 100,000 100,000 Codornices Creek Restoration at 9th Street Continuing 501 - CIP 200,000 200,000 400,000 Codornices Creek Restoration at 9th Street Continuing 616 - CLEAN STOR - 150,000 150,000 Codornices Creek Restoration at 9th Street Total 200,000 450,000 650,000 Codornices Playground (Design) New 501 - CIP - 250,000 250,000

244

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
Codornices Playground (Design) Total - 250,000 250,000 Codornicies Creek Restoration between UPRR & Caltrans (Behind Transfer Station)
Continuing 501 - CIP 400,000 200,000 600,000
Codornicies Creek Restoration between UPRR & Caltrans (Behind Transfer Station) Total
400,000 200,000 600,000
Corp Yard Roll Up Door New 501 - CIP 110,000 - 110,000 Corp Yard Roll Up Door Total 110,000 - 110,000
Data Center CoLocation or lift/shift to Cloud New 501 - CIP 1,100,000 1,100,000 2,200,000 Data Center CoLocation or lift/shift to Cloud Total 1,100,000 1,100,000 2,200,000 Echo Lake Tree Removal Continuing 501 - CIP 200,000 - 200,000 Echo Lake Tree Removal Total 200,000 - 200,000
Evidence Storage New 501 - CIP 35,000 35,000 70,000
Evidence Storage Total 35,000 35,000 70,000
FY 2025 Vehicle Replacement Shedule New 671 - EQ REPLA CE 5,672,450 - 5,672,450 FY 2025 Vehicle Replacement Shedule Total 5,672,450 - 5,672,450 FY 2026 Vehicle Replacement Schedule New 671 - EQ REPLA CE - 10,056,456 10,056,456 FY 2026 Vehicle Replacement Schedule Total - 10,056,456 10,056,456 FY2025 Adeline-Shattuck Rehabilitation New 611 - SANIT ARY S 1,232,000 10,603,800 11,835,800 FY2025 Adeline-Shattuck Rehabilitation Total 1,232,000 10,603,800 11,835,800 FY2025 Third Street Sewer (Railroad) Rehabilitation New 611 - SANIT ARY S 9,130,000 - 9,130,000 FY2025 Third Street Sewer (Railroad) Rehabilitation Total 9,130,000 - 9,130,000 FY25 Sidewalk Repair Program New 127 - ST TRNS TX 100,000 - 100,000 FY25 Sidewalk Repair Program New 133 - F-ALA VRF 100,000 - 100,000 FY25 Sidewalk Repair Program New 134 - BB-STR RD 600,000 - 600,000 FY25 Sidewalk Repair Program New 149 - PRIV SDWLK 100,000 - 100,000 FY25 Sidewalk Repair Program New 501 - CIP 185,000 - 185,000 FY25 Sidewalk Repair Program Total 1,085,000 - 1,085,000 245

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
FY26 Sidewalk Repair Program New 127 - ST TRNS TX - 100,000 100,000 FY26 Sidewalk Repair Program New 133 - F-ALA VRF - 100,000 100,000 FY26 Sidewalk Repair Program New 134 - BB-STR RD - 600,000 600,000 FY26 Sidewalk Repair Program New 149 - PRIV SDWLK - 100,000 100,000 FY26 Sidewalk Repair Program New 501 - CIP - 185,000 185,000 FY26 Sidewalk Repair Program Total - 1,085,000 1,085,000 Facilities Deferred Maintenance Investment New 501 - CIP 500,000 500,000 1,000,000 Facilities Deferred Maintenance Investment Total 500,000 500,000 1,000,000 Facility Condition Assessment New 125 - PLA YGROUND
CAMP
50,000 50,000 100,000
Facility Condition Assessment Total 50,000 50,000 100,000 Fire Station #2 Continuing 511 - T 1-CAPITAL 73,109 - 73,109 Fire Station #2 Total 73,109 - 73,109
Generators New 501 - CIP 120,000 110,000 230,000
Generators Total 120,000 110,000 230,000
Glendale La Loma Park (2-5 & 5-12 Play Structure + ADA) New 501 - CIP - 250,000 250,000 Glendale La Loma Park (2-5 & 5-12 Play Structure + ADA) Total - 250,000 250,000 Green Infrastructure Projects - Stormwater Quality Improvement Continuing 616 - CLEAN STOR 1,500,000 1,500,000 3,000,000 Green Infrastructure Projects - Stormwater Quality Improvement Total 1,500,000 1,500,000 3,000,000 Harrison Park - Restroom Renovation Continuing 511 - T 1-CAPITAL 250,000 - 250,000 Harrison Park - Restroom Renovation Total 250,000 - 250,000 Infrastructure Vulnerability Scanner New 501 - CIP 60,000 60,000 120,000 Infrastructure Vulnerability Scanner Total 60,000 60,000 120,000 James Kenney Restroom ADA New 501 - CIP - 160,000 160,000 James Kenney Restroom ADA Total - 160,000 160,000
K Dock Restroom Renovation Continuing 608 - MARIN A OPE - 110,000 110,000 K Dock Restroom Renovation Total - 110,000 110,000

246

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
MLK Jr. Youth Services Center Seismic Retrofit and Renovation Continuing 138 - PARKS TAX 3,565,000 - 3,565,000 MLK Jr. Youth Services Center Seismic Retrofit and Renovation Continuing 501 - CIP 110,000 - 110,000 MLK Jr. Youth Services Center Seismic Retrofit and Renovation Total 3,675,000 - 3,675,000 MRP Trash Capture Project Continuing 616 - CLEAN STOR 550,000 50,000 600,000 MRP Trash Capture Project Total 550,000 50,000 600,000 Miscellaneous Deferred/Emergency New 501 - CIP 250,000 200,000 450,000 Miscellaneous Deferred/Emergency Total 250,000 200,000 450,000 NBSC UPGRADES - KITCHEN & DATA Continuing 501 - CIP 160,000 15,000 175,000 NBSC UPGRADES - KITCHEN & DATA Total 160,000 15,000 175,000 Oxford Complete Street Improv New 147 - UC SE TTLEM - 1,463,161 1,463,161 Oxford Complete Street Improv Total - 1,463,161 1,463,161 PSB Upgrades New 501 - CIP 515,000 - 515,000
PSB Upgrades Total 515,000 - 515,000
Parker - Addison Bikeway Continuing 134 - BB-STR RD 142,958 380,231 523,189 Parker - Addison Bikeway Continuing 306 - CA GRNT -ST 173,703 - 173,703 Parker - Addison Bikeway Total 316,661 380,231 696,892 Pathway Repairs New 127 - ST TRNS TX 25,000 175,000 200,000 Pathway Repairs Total 25,000 175,000 200,000
Phish-Resistant Hardware Authentication Devices (MFA) New 011 - GEN FUND 55,000 - 55,000 Phish-Resistant Hardware Authentication Devices (MFA) Total 55,000 - 55,000 Piling Replacements (J Dock) New 608 - MARIN A OPE 140,000 - 140,000 Piling Replacements (J Dock) Total 140,000 - 140,000
Ratcliff Bldg G Flooring Improvement New 501 - CIP 100,000 - 100,000 Ratcliff Bldg G Flooring Improvement Total 100,000 - 100,000 Re-Deck F & G Dock New 501 - CIP - 500,000 500,000
Re-Deck F & G Dock Total - 500,000 500,000
Restrooms in the Public Right of Way (3) Continuing 511 - T1-CAPITAL 605,933 - 605,933 247

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
Restrooms in the Public Right of Way (3) Total 605,933 - 605,933 Retaining Wall & Storm Drain Repair Continuing 134 - BB-STR RD 200,000 - 200,000 Retaining Wall & Storm Drain Repair Total 200,000 - 200,000 Roof Replacement New 501 - CIP 200,000 200,000 400,000 Roof Replacement Total 200,000 200,000 400,000
SHATTUCK-MLK BUS STOPS Continuing 127 - ST TRNS TX 400,000 280,000 680,000 SHATTUCK-MLK BUS STOPS Continuing 134 - BB-STR RD 280,000 170,000 450,000 SHATTUCK-MLK BUS STOPS Total 680,000 450,000 1,130,000 Santa Fe Right-of-Way Continuing 501 - CIP - 3,150,000 3,150,000 Santa Fe Right-of-Way Total - 3,150,000 3,150,000
Sewer Rehabilitation Project A New 611 - SANIT ARY S 800,000 9,625,000 10,425,000 Sewer Rehabilitation Project A Total 800,000 9,625,000 10,425,000 Sewer Rehabilitation Project B New 611 - SANIT ARY S 800,000 9,325,000 10,125,000 Sewer Rehabilitation Project B Total 800,000 9,325,000 10,125,000 Shorebird Playground (Design) New 501 - CIP - 175,000 175,000 Shorebird Playground (Design) Total - 175,000 175,000
Short-Term Electric Vehicle charger Project New 671 - EQ REPLA CE 1,386,000 188,000 1,574,000 Short-Term Electric Vehicle charger Project Total 1,386,000 188,000 1,574,000 South Berkeley Senior Center Continuing 511 - T 1-CAPITAL 2,675,275 - 2,675,275 South Berkeley Senior Center Total 2,675,275 - 2,675,275 South Cove Seawall Replacement New 501 - CIP 500,000 - 500,000 South Cove Seawall Replacement Total 500,000 - 500,000 South Cove West Parking Lot Continuing 608 - MARIN A OPE 210,000 - 210,000 South Cove West Parking Lot Total 210,000 - 210,000
Southside Complete Streets Continuing 147 - UC SE TTLEM 628,700 - 628,700 Southside Complete Streets Total 628,700 - 628,700

248

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
Standard Specification Details New 142 - ST LGHTNG 150,000 - 150,000 Standard Specification Details Total 150,000 - 150,000 Storm Drain Improvements Continuing 616 - CLEAN STOR 1,600,000 1,150,000 2,750,000 Storm Drain Improvements Total 1,600,000 1,150,000 2,750,000 Stormwater Master Plan Continuing 616 - CLEAN STOR 100,000 100,000 200,000 Stormwater Master Plan Total 100,000 100,000 200,000 Strawberry Creek Culvert Repairs and Concrete Repair Continuing 127 - ST TRNS TX 2,200,000 - 2,200,000 Strawberry Creek Culvert Repairs and Concrete Repair Total 2,200,000 - 2,200,000 Street Rehab PCI Improvements New 501 - CIP 8,487,200 8,741,816 17,229,016 Street Rehab PCI Improvements Total 8,487,200 8,741,816 17,229,016 Street Rehabilitation FY 2025 Continuing 127 - ST TRNS TX 2,144,302 - 2,144,302 Street Rehabilitation FY 2025 Continuing 133 - F-ALA VRF 155,000 - 155,000 Street Rehabilitation FY 2025 Continuing 134 - BB-STR RD 2,980,000 - 2,980,000 Street Rehabilitation FY 2025 Continuing 501 - CIP 1,925,000 - 1,925,000 Street Rehabilitation FY 2025 Continuing 601 - ZERO WASTE 1,000,000 - 1,000,000 Street Rehabilitation FY 2025 Continuing 616 - CLEAN STOR 1,125,000 - 1,125,000 Street Rehabilitation FY 2025 Total 9,329,302 - 9,329,302 Street Rehabilitation FY 2026 Continuing 127 - ST TRNS TX 51,000 2,144,303 2,195,303 Street Rehabilitation FY 2026 Continuing 133 - F-ALA VRF - 155,000 155,000 Street Rehabilitation FY 2026 Continuing 134 - BB-STR RD - 2,980,000 2,980,000 Street Rehabilitation FY 2026 Continuing 501 - CIP 350,000 1,575,000 1,925,000 Street Rehabilitation FY 2026 Continuing 601 - ZERO WASTE - 1,000,000 1,000,000 Street Rehabilitation FY 2026 Total 401,000 7,854,303 8,255,303 Street Rehabilitation FY 2027 - FY 2029 New 127 - ST TRNS TX - 51,000 51,000 Street Rehabilitation FY 2027 - FY 2029 New 501 - CIP - 350,000 350,000 Street Rehabilitation FY 2027 - FY 2029 Total - 401,000 401,000 Streetlight Comprehensive Plan Continuing 142 - ST L GHTNG 50,000 - 50,000 Streetlight Comprehensive Plan Total 50,000 - 50,000
Streetlight Pole Replacement & Painting Continuing 142 - ST L GHTNG 150,000 630,000 780,000 Streetlight Pole Replacement & Painting Total 150,000 630,000 780,000 249

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
Tom Bates Regional Sports Complex Restroom & Community
Space
Continuing 138 - PARKS TAX - 3,590,000 3,590,000
Tom Bates Regional Sports Complex Restroom & Community
Space
Continuing 501 - CIP
- 310,000 310,000
Tom Bates Regional Sports Complex Restroom & Community
Space
Continuing 511 - T1-CAPITAL
1,325,000 - 1,325,000
Tom Bates Regional Sports Complex Restroom & Community Space Total 1,325,000 3,900,000 5,225,000 Tom Bates Turf Replacement – Annual JPA Contribution Continuing 501 - CIP 15,000 15,000 30,000 Tom Bates Turf Replacement – Annual JPA Contribution Total 15,000 15,000 30,000 University Ave Bus Stop Continuing 127 - ST TRNS TX 950,000 - 950,000 University Ave Bus Stop Continuing 134 - BB-STR RD 450,000 - 450,000 University Ave Bus Stop Continuing 135 - BB-BIK PED 180,000 - 180,000 University Ave Bus Stop Total 1,580,000 - 1,580,000
Upgrade to Microsoft G5 New 501 - CIP 500,000 500,000 1,000,000 Upgrade to Microsoft G5 Total 500,000 500,000 1,000,000 Urgent Sewer Rehabilitation New 611 - SANIT ARY S 662,500 717,500 1,380,000 Urgent Sewer Rehabilitation Total 662,500 717,500 1,380,000 VISION ZERO ACTION PLAN IMPL Continuing 134 - BB-STR RD 100,000 100,000 200,000 VISION ZERO ACTION PLAN IMPL Total 100,000 100,000 200,000 West Berkeley Aquatic Park Stormwater Improvement Project (EPA Grant Project)
Continuing 305 - CA GRNT
-FD 125,000 625,000 750,000
West Berkeley Aquatic Park Stormwater Improvement Project (EPA Grant Project)
Continuing 616 - CLEAN STOR
125,000 625,000 750,000
West Berkeley Aquatic Park Stormwater Improvement Project (EPA Grant Project) Total
250,000 1,250,000 1,500,000
Wildcat Canyon Road Repairs Continuing 616 - CLEAN STOR 562,800 - 562,800 Wildcat Canyon Road Repairs Total 562,800 - 562,800
Zero Waste Transfer Station Maintenance & Repairs New 601 - ZERO WAST E 400,000 400,000 800,000 Zero Waste Transfer Station Maintenance & Repairs Total 400,000 400,000 800,000 Zero Waste Transfer Station Replacement Continuing 601 - ZERO WAST E 2,000,000 2,200,000 4,200,000

250

City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Proposed CIP Comprehensive List (continued) Capital Projects
Project
Status
Funding
Source
FY 2025
Proposed
FY 2026
Proposed
Biennial
Total
Zero Waste Transfer Station Replacement Total 2,000,000 2,200,000 4,200,000 Grand Total 79,502,396 86,957,267 166,459,663
251

City of Berkeley, California | Proposed Budget 2025 & 2026

Appendices

City of Berkeley, California | Proposed Budget 2025 & 2026

capital Improvement Program (cIP) City of Berkeley, California | Proposed Budget 2025 & 2026 Basis of Budgeting
The City’s accounting system is maintained on a fund basis in accordance with governmental accounting standards. A fund is a separate fiscal and accounting entity with a separate set of accounting records. City funds are organized within fund groups that include General Funds, Special Revenue Funds, Enterprise Funds, Internal Service Funds, Grant Funds, Bond Funds, Debt Service Funds, and Trust Funds. The governmental fund types and agency funds use the modified accrual basis of accounting. Under this method, revenues are recognized when they become both measurable and available. All proprietary fund types and pensions trust funds use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

The budget document is adopted on a modified cash basis. For budgetary purposes, revenues are recorded when received (not when earned) and interfund loans and repayments (i.e., “interfund transfers”) are recorded as expenditures and revenues. For accounting purposes these transactions are reclassified as increases or reductions in the “due to/due from” accounts. In recognition of these differences, companion financial statements are Annual Comprehensive Financial Report according to the budgetary basis of accounting and a detailed schedule is provided that reconciles the results of applying the two different basis of accounting methodologies.
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City of Berkeley, California | Proposed Budget 2025 & 2026 Fund Structure Fund Structure
The City maintains a multipart chart of accounts and uses this formal structure to maintain accountability over the assets and resources for which it has control. Individual account codes in the City of Berkeley consist of several sections as shown below:

The City of Berkeley, like other state and local governments, uses fund accounting to demonstrate and ensure compliance with finance-related legal requirements. City funds are classified into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. The City maintains several individual governmental funds organized by their type (general, special revenue, debt service, and capital projects funds).
‣ General Fund is the primary operating fund of the City. It is discretionarily used for multiple purposes and has the most flexibility in how funding can be spent. ‣ Special Revenue Funds are restricted or committed to expenditures for specific purposes and therefore cannot be used for other expenses.
‣ Debt Service Funds are used for short-term and long-term debt principal and interest payments of the City.
‣ Capital Project Funds are used t o acquire, improve, or construct major capital assets (other than the ones that are financed by other funding sources such as special revenue funds or proprietary funds).

Proprietary funds are generally used in governmental accounting to account for activities that involve business-like services for which the City charges outside customers or internal departments of the City. Proprietary funds provide the same type of information as shown in the government-wide statements, only in more detail. The City maintains the following two types of proprietary funds:
‣ Enterprise funds are intended to be self-supporting and are used for activities which fees are charged to external customers for goods or services. ‣ Internal service funds are used to account for goods and services provided by certain City departments to other City departments (internal customers) on a cost- reimbursement fee basis.

Fiduciary funds are used to account for resources held for the benefit of parties outside the City of Berkeley. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. Some examples of fiduciary funds in the City of Berkeley are pension trust funds, undergrounding funds, and several business improvement district funds.

Fund Department Division Sub -
Division Program Future 1 Activity Object
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Fund Structure City of Berkeley, California | Proposed Budget 2025 & 2026 The City of Berkeley has a complex and robust budget consisting of over 200 active funds. The following charts provide a partial list of the major and some non-major funds as reported in the government-wide financial statements. More detailed information on some of these funds can be found in the General Fund section and Other Fund Forecasts section of this budget book. aPP end Ice S
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City of Berkeley, California | Proposed Budget 2025 & 2026 Fund Structure Governmental
Funds
General
Fund
Capital Project
Funds
Special Revenue
Funds
■ Grant Funds
* Funds managed
by various Depts.
■ Library Tax
* Funds managed by Library
■ State Transportation
Tax Measure BB
* Funds managed by PW Dept.
■ Park Tax
* Funds managed by PRW
Dept.
■ Measure FF
* Funds managed by Fire Dept.
■ Measure GG
* Funds managed by Fire Dept.
■ Paramedic Tax
* Funds managed by Fire Dept.
■ CDBG
* Funds managed by HHCS
Dept.
■ Mental Health State Aid
Realignment
* Funds managed by HHCS
Dept.
■ Health State Aid Realignment
* Funds managed by HHCS
Depts.
■ Playground Camp
* Funds managed by PRW
Dept.
■ Health Street Light
Assessment District
* Funds managed by PW Depts.
*Fund managed by City Manager's
Office ("CMO") and Finance Dept.
■ Capital Improvement
Program (CIP) Fund
* Funds managed
by CMO
■ Measure T1
* Funds managed
by PW & PRW Depts.
■ Measure O
* Funds managed by Finance
and HHCS Depts.
■ FUND$ Replacement
* Funds managed by IT Dept.
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Fund Structure City of Berkeley, California | Proposed Budget 2025 & 2026 Proprietary
Funds
Enterprise Funds Internal Service Funds
■ IT Cost Allocation
* Funds managed by IT Dept.
■ Equipment Replacement
* Funds managed by PW Dept.
■ Equipment Maintenance
* Funds managed by PW Dept.
■ Building Maintenance
* Funds managed by PW Dept.
■ Workers Compensation
* Funds managed by HR Dept.
* Funds managed by PW Depts.
■ Zero Waste
* Funds managed by PW Dept.
■ Sanitary Sewer
* Funds managed by PW Dept.
■ Permit Service Center
* Funds managed by Planning
Dept.
■ Parking Meter
* Funds managed by PW Dept.
■ Off-Street Parking
* Funds managed by PW Dept.
■ Clean Storm Water
* Funds managed by PW Dept.
■ Marina Operation
* Funds managed by PRW Dept.
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259

City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies Budget and Financial Policies
Fiscal Policies
Fiscal policies adopted by the City Council provide the framework for the City’s budget development. The fiscal policies articulate goals to build a prudent reserve, address pension liability and to fund a capital infrastructure plan. On June 28, 2023, the City Council adopted Resolution No. 70, 442-N.S., which codified the adoption of the FY 24 and FY 25 Biennial Budget and revised fiscal policies outlined below.

1. Focusing on the long-term fiscal health of the City by adopting a two-year budget and conducting multi-year planning.

2. Building a prudent reserve based upon the City’s adopted General Fund Reserve policy and using the goal of reaching a reserve of 30% of General Fund revenues by 2027 as a guideline.

3. Developing long-term strategies to reduce unfunded liabilities.

4. Controlling labor costs while minimizing layoffs and promoting recruitment and retention of City staff.

5. Primarily allocating one-time revenue for one-time expenditures (e.g., capital investments and deferred maintenance).

6. Requiring enterprise and grant funds to balance and new programs to pay for themselves.

7. Any new expenditure requires new revenue or expenditure reductions.

8. Property transfer tax:
a) Allocate excess property transfer tax over the baseline to short-term operational needs, General Fund reserves and the City’s capital infrastructure plan, including funding an approach to returning and maintaining the City’s roads at an acceptable Pavement Condition Index.
b) Increase the property transfer tax baseline for operational needs to $18.0 million for fiscal years 2024 and 2025, with a permanent adjustment to $16.0 million beginning in fiscal year 2026.

9. Revenue generated from Measure P is excluded (exempt) from this policy.

10. As the General Fund subsidy to the Safety Members Pension fund declines over the next several years, the amount of the annual decrease will be used to help fund the new Police Employee Retiree Health Plan.

11. Allocating annual savings derived from the prepayment of the annual CalPERS unfunded liability payments to the City’s Section 115 Pension Trust up to $5.5 million per fiscal year or as advised by the City’s actuarial and staff.

12. Allocating any additional revenue earned from investments that is over the annual (fiscal year) baseline of $6 million in the following manner:
a) 1/3 to the Section 115 Pension Trust up to $5.5 million per fiscal year, or as advised by the City’s actuarial and staff,
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260

Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026 b) 1/3 to General Fund reserves up to 30% of General Fund revenue, or as recommended by Council policy, and
c) 1/3 to address the City’s capital infrastructure plan.

General Fund Reserve Policy
On January 24, 2017, the City Council adopted Resolution No. 67, 821-N.S., Establishing the City’s Council’s Policy for the General Fund Reserves.

Policy
The General Fund is the City’s primary operating fund. It is not connected to any one revenue source and may be used at the City’s discretion. The General Fund is the operation fund that pays for general services provided by the City as well as public safety and capital improvements.

The General Fund accounts for all general revenues and expenditures of the City related to the delivery of the City’s general services not specifically collected or levied for other City funds.

The City of Berkeley is committed to achieving long-term fiscal stability as well as mitigating the negative impacts of extraordinary risk such as earthquakes, fires, floods, and economic volatility.

A key attribute of a financially stable organization is appropriate reserves. Strong reserves position an organization to weather significant economic downturns more effectively, manage the consequences of outside agency actions that may result in revenue reductions, and address unexpected emergencies such as natural disasters and other catastrophic events. Establishing an adequate General Fund reserve policy allows the City to mitigate current and future financial risks resulting from economic instability or catastrophic loss.

Functions of Reserve: Stability and Catastrophic
The City of Berkeley will establish and maintain an adequate General Fund Reserve (“Reserve”) to prepare for the impact of economic cycles and catastrophic events and assure fluctuations in r
evenue do not impede the City’s ability to meet expenditure obligations. When revenues fail to meet the City’s normal operating requirements, or the need for disbursements temporarily exceeds receipts, General Fund reserves, upon a two-thirds vote of the City Council, may be used in accordance with the standards set forth herein.

The Reserve shall be comprised of two elements: A Stability Reserve and a Catastrophic Reserve. The Reserve shall not be used for ongoing or new programs or services.

A Stability Reserve will be maintained
to mitigate loss of service delivery and financial risks associated with unexpected revenue shortfalls during a single fiscal year or during a prolonged recessionary period. The purpose of the Stability Reserve is to provide fiscal stability in response to unexpected downturns or revenue shortfalls, and not to serve as a funding source for new programs or projects.

A Catastrophic Reserve will be maintained for the purpose of sustaining General Fund operations in the case of a public emergency such as a natural disaster or other catastrophic event. The Catastrophic Reserve will be used to respond to extreme, onetime events, such as earthquakes, fires, floods, civil unrest, and terrorist attacks.

The Catastrophic Reserve will not be accessed to meet operational shortfalls or to fund new programs or projects.
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City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies Funding and Functions that are NOT Part of the General Fund Reserves Not included in the General Fund Reserves are funds that are set aside for a specific purpose.

This would include restricted, committed, and assigned funds. ‣ The restricted fund balance category includes amounts that can be spent only for the specific purposes stipulated b
y constitution, external resource providers, or through enabling legislation.
‣ The committed fund balance classification includes amounts that can be used only for the specific purposes determined
by a formal action by the City Council.
‣ Amounts in the assigned fund balance classification are intended to be used by the gov
ernment for specific purposes but do not meet the criteria to be classified as restricted or committed.

Target Reserve Levels
The General Fund Reserve consists of the total of the Stability Reserve and the Catastrophic Reserve. 55% of the Reserve shall be allocated to the Stability Reserve and 45% to the Catastrophic Reserve.

Effective immediately, the target level for the Reserve shall be a minimum of 13.8% of 2017 Adopted General Fund Revenues with an Intermediate Goal of a minimum of 16.7% by the end of Fiscal Year 2020, if financially feasible.

The Council hereby adopts a Long-Term Goal of a Reserve of a minimum of 30% of General Fund Revenues, to be achieved within no more than 10 years. Based on a risk assessment (according to best practices), to be updated at least every five years, the Council may consider increasing or lowering the General Fund Reserve level.

Starting in Fiscal Year 2018, to achieve the City’s Intermediate and Long-Term Reserve Goals, 50% of Excess Equity above the first $1 million shall be allocated to Reserves. Additional Excess Equity may be allocated to Reserves by a majority vote of the City Council.

Methodology to Meet Reserve Levels
The General Fund Reserve is separate from the General Fund Balance. The sum of the Stability Reserve and the Catastrophic Reserve and the amount determined to be Excess Equity is deemed to be General Fund Unassigned Fund Balance. Unassigned fund balance is the residual classification for the City’s general fund and includes all spendable amounts not contained in the other classifications. The following graphic shows the relation between these funds as well as other restricted, committed, and assigned general fund monies. aPP end Ice S
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Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026 Excess Equity is most commonly a non-recurring source of revenue and shall only be used for one-time, nonrecurring expenditure needs of the City. Excess Equity should be reported separately from the General Fund Reserves.

Attaining the Long-Term Goal of 30% Reserves is important to the long-term financial health and stability of the City.

Replenishment of the General Fund Reserves
The City Manager shall recommend a replenishment schedule for all monies proposed for appropriation from the General Fund Reserves. The replenishment schedule shall be adopted simultaneously with the appropriation to withdraw Reserve funds or, if infeasible due to emergency circumstances, no more than 3 months from the date of the withdrawal appropriation. Repayment shall begin no more than 5 years from the date of withdrawal and be completed within 10 years from the date of withdrawal.

While staff envisions that, in most cases, repayment will start as soon as possible, the repayment guidelines are meant to reflect a commitment to maintain a sufficient Reserve, while also recognizing that a use of Reserve funds may occur during an economic downturn and it may be necessary to postpone repayment while the economy improves.

Restricted
Committed
Assigned
Not Available
for Reserves
General Fund Reserve
Catastrophic
Reserve
Stability Reserve
General Fund
Balance
Unassigned
General Fund
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City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies Debt Management & Disclosure
I. Introduction
The policies set forth in this Debt Management Policy (the “Policy”) have been developed to provide clear and comprehensive guidelines for the issuance and financial management of the debt portfolio of the City of Berkeley and any other entity for which the City Council acts as legislative body, and the term “City” shall refer to each of such entities. This policy confirms the commitment of the City Council, management and staff and other decision makers to adhere to sound financial management practices, including full and timely repayment of borrowings, achieving the lowest possible cost of capital within prudent risk parameters. This Policy is not intended to be so restrictive that it interferes with the City’s legitimate efforts to prudently provide public services and facilities. This Policy is intended to comply with Government Code Section 8855(i), effective January 1, 2017.

Purpose and Goals:

The purpose of the Policy is to provide a functional tool for debt management and capital planning, as well as to enhance the Cities ability to manage its debt obligations and lease financings (collectively referred to as “debt” in this Policy) in a conservative and prudent manner.

In following this Policy, the Cities shall pursue the following goals:
‣ The City shall endeavor to attain the best possible credit rating for each debt issue in order t
o reduce interest costs while preserving financial flexibility and meeting capital funding requirements.
‣ The City shall take all practical precautions and proactive measures to avoid any financial decision that
will negatively impact current credit ratings on existing or future debt issues.
‣ The City shall remain mindful of its statutory debt limit in relation to assessed value growth and the tax
burden needed to meet long-term capital requirements.
‣ The City shall consider market conditions and City cash flows when timing the issuance of debt.
‣ The City shall determine the amortization (maturity) schedule which will best fit with the ov
erall debt structure of the City at the time the new debt is issued. ‣ The City shall match the term of the issue to the useful lives of assets whenever practicable
and economic, while considering repair and replacement costs of those assets to be incurred in the future.
‣ The City shall, when planning for the issuance of new debt, consider the impact of such new debt on ov
erlapping debt of local, state and other governments that overlap with the City.
‣ The City shall, when issuing debt, assess financial alternatives to include new and innov
ative financing approaches, including whenever feasible categorical grants, revolving loans or other State/federal aid, so as to minimize the contribution from the City’s General Fund.
‣ The City shall, when planning for the sizing and timing of debt issuance, consider its ability t
o expend the funds obtained in a timely, efficient and economical manner. aPP end Ice S
264

Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026 II. Scope
The guidelines established by this policy will govern the issuance and management of all debt funded for short- and long-term capital financing needs and cash flow needs. The Finance Department recognizes that changes in the capital markets and other unforeseen circumstances may require exception to this Policy, for which approval from the City Council will be necessary for implementation. The Policy may be amended by the City Council as it deems appropriate from time to time in the prudent management of the debt of the City. Any approval of debt by the City Council that is not consistent with this Policy shall constitute a waiver of this Policy.

III. Delegation of Authority
Pursuant to the provisions of Sections 37209 and 40805.5 of the Government Code of the State of California, the Finance Director (Director of Finance) shall be the head of the finance department
and shall be responsible for all of the financial affairs of the City. This Policy grants the Finance Director the authority to select the financing team, coordinate the administration and issuance of debt, communicate with the rating agencies, as well as to fulfill all the pre-issuance and post-issuance disclosure information. The Finance Director or designee will select various Financing Team Members. Below is a brief description of the main Financing Team, along with their functions.

1. Municipal Advisor
‣ Assists with capital planning and long-term planning
‣ Coordinates the financing and debt issuance process
‣ Helps evaluate underwriter proposals and provides financial analysis and recommendations
‣ Assists with the securing of other professional services and other members of the financing team
‣ Monitors and evaluates market conditions for opportunities to issue debt at low interest
rates
‣ Works with the City and Underwriter to develop investor outreach and market approach ‣ Manages competitive bid process
‣ Ensures negotiated prices are “fair” and reasonable in the marketplace

2. Bond Counsel
‣ Prepare an approving legal opinion
‣ Provide expert and objective legal opinion and advice ‣ Prepare and review documents necessary to authorize, issue sale and delivery of the bonds as well as coordination of the authorization and ex ecution of closing documents
‣ Review legal issues relating to the structure of the bond issue ‣ Prepare election proceedings or pursue validation proceedings if necessary ‣ Review or prepare those sections of the official statement that relate to the Bonds, financing documents, bond counsel opinion
and tax exemption
‣ Assist the City in presenting information to bond rating organizations and credit enhancements pr
oviders relating to legal issues affecting the issuance of the Bonds aPP end Ice S
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City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies ‣ Review or prepare the Notice of Sale of Bond Purchase Contract for the Bonds and re
view or draft the continuing disclosure undertaking of the City ‣ Post-issuance advice for bond covenant compliance, when requested

3. Disclosure Counsel
‣ Assists the City with preparing a disclosure document in connection with a public offering of debt.
‣ Provide expert and objective legal opinion and advice on federal securities laws ‣ Post-issuance advice for bond covenant compliance, when requested

4. Underwriter
‣ Provide the City with market knowledge
‣ Assist with credit analysis and preparation
‣ Premarketing of the Bonds
‣ Pricing and Sale of Bonds
‣ Trading of the Bonds

5. Trustee/Fiscal Agent/Paying Agent
‣ Establishes and holds the funds and account relating to the bond issue ‣ Maintains the list of names and addresses of all registered owners of the bonds and recor
dings of transfers and exchanges of the bonds
‣ Acts as the authenticating agent
‣ Acts as the paying agent
‣ Protects the interests of the bondholders by monitoring compliance with covenants and acts on behalf
of the bondholders in the event of default
‣ As the escrow agent, holds the investments acquired with the proceeds of an advance r
efunding and uses those funds for payments on those investments to pay debt service of the refunding bonds
‣ As a dissemination agent, acts on behalf of the issuer or other obligated person to disseminate annual repor
ts and event notices to repositories under SEC Rule 15c12-12 IV. Types of Debt
The following are types of debt the City could issue:

1. New Money Debt
New money debt is debt issued to finance the cost of capital improvement project or other large or extraordinary costs as approved by the City Council.

2. Refunding Debt
Refunding debt is debt issued to refinance (refund) previously issued outstanding debt. The City may issue refunding debt to refinance the principal and of and interest on outstanding bonds or other debt to achieve debt service savings, restructure schedule debt service or convert from variable to fixed interest rate, change or modify the source(s) of payment and security for the refunded debt, or modify covenants otherwise binding upon the City. Refunding may be issued on either on a current or advance basis under federal tax law. aPP end Ice S
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Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026

3. Revenue Debt
Revenue debt is generally issued for enterprise funds that are financially self- sustaining without the use of general fund revenue sources and therefore rely on the revenues collected by the enterprise fund to repay the debt.

4. Land-Secured Debt
Examples of land-secured debt include special tax revenue bonds issued under the Mello-Roos Community Facilities Act of 1982, as amended, and limited obligation bonds issued under applicable assessment statutes. Land-secured debt is payable from special taxes or assessments that the City will levy on the secured property tax roll.

5. General Obligation (GO) Bonds
In California, GO Bonds require a supermajority voter approval. Most GO bonds are backed by the issuer’s ability to level ad valorem tax in amounts sufficient to meet debt service.

6. Lease Financings
Lease revenue bonds, certificates of participation (also known as “COPs”) and lease-purchase transactions are examples of lease financings. Lease financings are typically used when the City wishes to pay for debt with its general fund.

7. Bond Anticipation Notes, Grant Anticipation Notes
This type of debt is issued to finance a project in anticipation of other funding sources becoming available at a later time.

8. Tax Revenue Anticipation Notes (TRAN)
A TRAN is issued when the City’s anticipated operating revenues are not available when the City’s operating expenses need to be paid, which is a common operational challenge for California cities given the irregular distribution of sales tax and property tax revenues.

9. Tax Increment Financings
Tax increment financing may be used to the extent available under California law.

10. Conduit Financings
The City may agree to provide conduit financing for specific public purposes, such as financings for affordable rental housing and qualified 501 c3 organizations. In a conduit financing, the debt is typically repaid with non-City revenues.

V. Debt Term
The City Council recognizes that new debt obligations may impact the long-term affordability of all outstanding debt and any future planned debt, as well as budgetary impacts associated with the maintenance
and operating costs of debt-financed facilities.

Term of Debt - Debt will
be structured for the shortest period possible, consistent with a fair allocation of costs to current and future beneficiaries or users. Debt shall not be issued for a term that exceeds the useful life of the debt-financed asset.

Debt Repayment - Typically the City desires level debt service payments over the term of the debt. However, the cost of capital, financial risk, current economic conditions, future financial aPP end Ice S
267

City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies flexibility, credit rating and available cash flow will be evaluated to determine the most appropriate method of debt amortization for each debt issue. Notwithstanding the above, back loading of debt ser
vice will be evaluated as the circumstances dictate. Back loading occurs when debt service payments are lower in the initial years of a debt term and higher toward the later years of a debt term.

VI. Debt Issuance
The City has the capacity to issue long and short-term debt and to refund any outstanding debt.

The following section details the purposes for debt issuance, the method of sale for such debt and the pr
actices for obtaining professional assistance in the debt issuance process.

Long-term debt - Long-term debt ma
y be used to finance the acquisition or improvement of
land, infrastructure, facilities or equipment for which it is appropriate to spread the costs of such over more than one budget year. Long-term debt may be used to fund capitalized interest, cost of issuance, required reserves and any other financing related costs that may be legally capitalized. Long-term debt should not be used to fund City operating costs.

Short-term debt - Short-term debt will be considered as an interim source of funding in anticipation of long-term debt. Short-term may be issued for any purpose for which long- term debt may be issued, including capitalized interest and financing-related costs.

Short- term debt is also appropriate to address legitimate short-term cash flow requirements during a given fiscal year to fund the operating costs of the City to provide necessary public services. The City will not engage in short-term borrowing solely for the purpose of generating investment income.

Refunding - Refunding opportunities will be identified by periodic review of outstanding debt obligations. Refunding will be considered when there is a net economic benefit from the refunding. Non-economic refunding may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status, issuer or other non-economic factors related to the debt.

Method of sale - Debt is typically issued under either a competitive or a negotiated sale, but also may be sold in a private placement. The City shall have the flexibility to determine which method of sale is appropriate for each debt issuance. Determination of the appropriate method of sale will rest collectively with the City Manager, Finance Director and City Attorney.

There are a number of market factors that will affect the success of a debt offering and each should be carefully considered before selecting a method of sale. These factors include, but are not limited to, 1) market perception of the City’s credit quality, 2) interest rate volatility, 3) size of the proposed issue, 4) complexity of the proposed issue and 5) competition with other issuers for investor interest (bond supply).

Pooled Financing - The City may also consider the use of pooled financing as a method of accessing the capital markets. Use of pooled financing will be evaluated collectively by the City Manager, Finance Director and City Attorney on a case-by-case basis. aPP end Ice S
268

Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026 VII. Debt Capacity
The City is subject to debt capacity limit for its general obligation bonds: 15% of assessed value.

For non-general obligation bonds, determining what the City’s debt capacity is at any point in time is difficult. It depends on a number of factors including market conditions, amount of undesignated fund balance in the General Fund, fluctuating cash balances, financial policies, management and staff experience, new or existing revenues to support additional debt and availability of financial consultants to assist in the financial analysis. In the development of this Policy, the goal is to serve as a framework within which the City can evaluate each potential debt issuance.

VIII. Performance Standards
The City of Berkeley strives to maintain “investment grade” standings in the municipal market.

Below is an Investment Grade Table of the three (3) major rating agencies:

Moody’ s Investors
Service Inc.

Standard & P
oor’ s
Corporation
Fitch Investors
Service Inc. Definition
Aaa AAA AAA Highest rating assigned. Very strong security.

Aa AA AA Very strong security, only slightly below the best rating.

A A A Average security but more subject to adverse
financial and economic developments.

Baa BBB BBB Adequate capacity to secure debt. Adverse
developments may affect ability to meet debt
service requirements.

Note:

Moody’s use the designation “1” to indicate a greater strength with the “Baa” “A” and “Aa” categories. Standard and Poor’s and Fitch use “+” and “-” to indicate relative strength or weakness in the “BBB”, “A”, and “AA” categories.

IX. Relationship of Debt to Other City Policies
A. Relationship of Debt to Capital Improvement Program and Budget The City is committed to long-term capital planning. The City intends to issue debt for the purposes stated in
this Policy and to implement policy decisions incorporated in the City’s capital budget and the capital improvement program.

The City will integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt to ensure that projects are available when needed in furtherance of the City’s public purposes.

The City shall seek to issue debt in a timely manner to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund.

B. Policy Goals Related to Planning Goals and Objectives The City is committed to long-term financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration.

The City intends to issue debt for the purposes stated in this Policy and to implement policy decisions incorporated in the City’s annual operations budget. aPP end Ice S
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City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies X. On-Going Debt Administration
The Finance Director will regularly review the City’s outstanding obligations, particularly in declining interest rate environment. When rates begin to approach levels at which refunding is cost effective, the City shall select a financing team to begin preparations for a refunding issue.

Use of Debt Proceeds
The Finance Director and other appropriate City personnel shall:
‣ Monitor the use of debt proceeds and the use of debt-financed assets (e.g., facilities, furnishings or
equipment) throughout the term of the debt (and in some cases beyond the term of the debt) to ensure compliance with covenants and restrictions set forth in applicable City resolutions and Tax Certificates;
‣ Maintain records identifying the assets or portion of assets that are financed or refinanced
with proceeds of each issue of debt;
‣ Employ appropriate internal controls and redundancy of review to ensure all approved contracts and expenditur
es are consistent with the terms of the bond sale and ballot language by following the City’s established work flow procedures; ‣ Consult with Bond Counsel and other professional expert advisers in the review of any contracts or
arrangements involving use of debt-financed facilities to ensure compliance with all covenants and restrictions set forth in applicable City resolutions and Tax Certificates;
‣ Maintain records for any contracts or arrangements involving the use of debt- financed facilities as
might be necessary or appropriate to document compliance with all covenants and restrictions set forth in applicable City resolutions and Tax Certificates; and
‣ Meet at least annually with personnel responsible for debt-financed assets to identify and discuss any existing
or planned use of debt-financed assets to ensure that those uses are consistent with all covenants and restrictions set forth in applicable City resolutions and Tax Certificates.

All relevant records and contracts shall be maintained as described below.

Record Keeping Requirements
Unless otherwise specified in applicable City resolutions or Tax Certificates, the City shall maintain the following documents for the term of each issue of debt (including refunding debt, if any) plus at least three years:
‣ A copy of the debt closing transcript(s) and other relevant documentation delivered to the City at or
in connection with closing of the issue of debt;
‣ A copy of all material documents relating to capital expenditures financed by debt proceeds, including
(without limitation) construction contracts, purchase orders, invoices, trustee requisitions and payment records, as well as documents relating to costs reimbursed with debt proceeds and records identifying the assets or portion of assets that are financed or refinanced with debt proceeds;
‣ Copies of all records of investments, investment agreements, arbitrage reports and underlying documents, including
trustee statements.
aPP end Ice S
270

Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026 Arbitrage Rebate
The use and investment of tax-exempt debt proceeds must be monitored to ensure compliance with arbitr
age restrictions. Existing regulation require that issuers calculate rebate liabilities related to tax- exempt debt issues, with rebates paid to the Federal Government every five years and otherwise required by applicable provisions of the Internal Revenue Code and regulations.

The Finance Director shall contract with a specialist to ensure that proceeds and investments are tracked in a manner that facilitates accurate, complete calculations and if necessary timely rebate payments.

XI. Disclosure Policy
Purpose
These disclosure policies and procedures are intended to (a) ensure that the City complies with federal securities laws as they relate to initial disclosure, (b) ensure that the City’s Continuing Disclosure Documents (as defined below) are accurate and comply with all applicable federal and state securities laws, and (c) promote best practices regarding the preparation of the City’s initial disclosure documents and Continuing Disclosure Documents.

Definitions

1. “Continuing Disclosure Documents” means (a) annual continuing disclosure reports filed with the MSRB and (b) event notices and any other filings with the MSRB.

2. “EMMA” means the MSRB’s Electronic Municipal Market Access website.

3. “MSRB” means the Municipal Securities Rulemaking Board.

4. “Official Statements” means preliminary and final official statements, private placement memoranda and remarketing memoranda relating to the City’s securities, together with any supplements, for which a continuing disclosure obligation is required.

Disclosure Working Group
Composition. The Disclosure Working Group consists of the Finance Director, who is designated as the Chief Disclosure Officer, the Accounting Manager, who is the Disclosure Coordinator and other internal City staff that are pertinent to the disclosures. The Finance Director has general oversight over the entire continuing disclosure process. Membership in the Disclosure Working Group shall be augmented by the Finance Director and consist of persons relevant to the disclosure process.

The Disclosure Working Group shall consult with external professionals (such as those with expertise as bond counsel, tax counsel, disclosure counsel and municipal advisor) or other interested parties as the Disclosure Working Group determine is advisable related to continuing disclosure issues and practices. Meetings of the Disclosure Working Group may be held in person or via conference call.

The Disclosure Working Group is an internal working group of City staff. aPP end Ice S
271

City of Berkeley, California | Proposed Budget 2025 & 2026 Budget and Financial Policies Responsibilities. The Disclosure Working Group is responsible for:
a) Reviewing and approving all Preliminary and Final Official Statements before such documents are posted;
b) Reviewing and approving all continuing disclosure undertakings as contained in the City’s Preliminary and Final Official Statements before such documents are posted; c) Reviewing annually the City’s status and compliance with continuing disclosure undertakings including filings of Annual Reports and Notices of Listed Events; d) Reviewing any items referred to the Disclosure Working Group; and e) Evaluating the effectiveness of this Disclosure Policy.

Official Statements. The Disclosure Coordinator of the City shall review any Official Statement prepared in connection with any debt issuance by the City in order to ensure there are no misstatements or omissions of material information in any sections that contain descriptions of information prepared by the City.

In connection with its review of the Official Statement, the Disclosure Coordinator shall consult with third parties, including outside professionals assisting the City, and all members of City staff, to the extent that the Disclosure Coordinator concludes they should be consulted so that the Official Statement will include all “material” information (as defined for purposes of federal securities law).

As part of the review process, the Disclosure Coordinator shall submit all Official Statements to the Disclosure Working Group. The Disclosure Working Group, after determining that it meets the requirements of federal tax law, shall instruct the Disclosure Coordinator to send the Official Statement to the City Council for approval. The cover letter used by the Disclosure Coordinator to submit the Official Statements shall be in substantially the form of Attachment 1.

The approval of an Official Statement by the City Council shall be docketed as a new business matter and shall not be approved as a consent item. The City Council shall undertake such review as deemed necessary by the City Council, following consultation with the Disclosure Coordinator, to fulfill the City Council’s responsibilities under applicable federal and state securities laws. In this regard, the Disclosure Coordinator shall consult with the City’s disclosure counsel to the extent the Disclosure Coordinator considers appropriate.

Continuing Disclosure Filings
Overview of Continuing Disclosure Filings

1. Under its continuing disclosure undertakings, it has entered into in connection with its debt offerings, the City is required to file annual reports (“Annual Reports”) with the MSRB’s EMMA system. Such Annual Reports are required to include the City’s audited financial statements and certain updated financial and operating information (or may incorporate by reference publicly-available documents that contain such information).

2. In accordance with each continuing disclosure undertaking, if audited financial statements are not available by the date the Annual Report is required to be filed, unaudited financial statements are to be included in such Annual Report and audited financial statements shall be filed when such statements become available. If unaudited financial statements are filed, the cover page may include a disclaimer stating that such financial statements are unaudited and are subject to adjustments and modifications, the result of which will be presented in the audited financial statements. In addition, in aPP end Ice S
272

Budget and Financial Policies City of Berkeley, California | Proposed Budget 2025 & 2026 accordance with the applicable continuing disclosure undertaking, the City shall file or cause to be filed a notice of any failure to provide its Annual Report on or before the date specified in a Continuing Disclosure Document.

3. The City is also required under its continuing disclosure undertakings to file notices of certain events on EMMA (“Notices of Listed Events”).

The City’s Annual Comprehensive Final Report (ACFR) will serve as the repository for statements of indebtedness. The fiscal year debt statements in each ACFR certify the amount of (i) new debt issued, (ii) debt outstanding, (iii) debt authorized but not issued (iv) assessed valuation and (v) outstanding debt expressed as a percentage of assessed valuation, each as of the end of the fiscal year to which the ACFR relates.

The City shall prepare or cause to be prepared appropriate disclosures as required by Securities and Exchange Commission Rule 15c2-12, the federal government, the State of California, rating agencies, bond insurers, underwriters, bond counsel, investors, taxpayers, and other persons or entities entitled to disclosure to ensure compliance with applicable laws and regulations and agreements to provide ongoing disclosure.

Public Statements Intended to Reach Financial Markets
Whenever the City makes statements or releases information relating to its finances to the public that are reasonably expected to reach investors and the trading markets, the City is obligated to ensure that such statements and information are complete, true, and accurate in all material respects.

Training
The Disclosure Coordinator shall ensure that the members of the City staff involved in the initial or continuing disclosure process and the City Council are properly trained to understand and perform their responsibilities.

The Disclosure Coordinator shall arrange for disclosure training sessions conducted by the City’s disclosure counsel. Such training sessions shall include education on these Disclosure Procedures, the City’s disclosure obligations under applicable federal and state securities laws and the disclosure responsibilities and potential liabilities of members of the City’s staff and members of the City Council. Such training sessions may be conducted using a recorded presentation.

XII. Debt Management And Disclosure Policy Review
The Finance Director shall review this Debt Management and Disclosure Policy at a minimum of every five (5) years or as required by law and recommend any changes to the City Manager and City Council.
aPP end Ice S
273

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing Staffing
‣ FY 2025 and FY 2026 Proposed Budget funds 1,742 full-time equivalent positions (FTE) ‣ Largest departments include Public Works (350 FTE), Police (303 FTE), HHCS (247 FTE) and Fir
e (200 FTE).
‣ General Fund pays for 781 FTE (45% of all positions) in FY 2025 and FY 2026 The FY 2025 Proposed Budget includes funding for 1,742 full-time equivalent (FTE) positions.

Public Works (350 FTE), Police (303 FTE) and Health Housing & Community Services (“HHCS”) with approximately 247 FTE are the three departments with the greatest number of employees.

The total summary staffing by department this biennial budget reflects the total benefitted, career full-time and/or part-time equivalent positions and now excludes the hourly, non-benefited positions in the total staffing count. In this regard, the previous fiscal years’ count has been adjusted to match the new format.

Compared to FY 2024 Adopted Budget, FY 2025 staffing increases by 35 FTE. This growth is primarily within the Library Department (14 FTE), which is undertaking a reorganizational effort to enhance services; the HHCS (9 FTE) and Public Works (8 FTE).

In FY 2025 and FY 2026, the portion of staff allocated to the General Fund is approximately 781 positions, or 45%, of total FTE count while all other funds represent 961, or 55%, of the remaining positions.

This section includes several charts pertaining to staffing including: (1) a high-level summary of staffing by department; (2) a five-year snapshot of staffing position by department with position detail; (3) historical staffing trends by department and (4) staffing by funding source. aPP end Ice S
274

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 Summary Staffing by Department
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopte
d
FY 2025
Proposed
FY 2026
Proposed
City Attorney 15.00 15.00 17.00 17.00 17.00 17.00 City Auditor 13.75 13.50 14.75 15.75 15.75 15.75
City Clerk 10.00 10.00 10.00 10.00 10.00 10.00
City Manager 46.50 47.50 53.50 54.50 56.00 56.00
Economic Development 0.00 0.00 0.00 0.00 0.00 0.00 Finance 50.00 51.00 56.00 56.00 56.00 56.00
Fire Department 153.00 153.00 203.00 205.00 200.00 200.00 Health, Housing & Community Services 216.90 220.10 225.10 238.20 247.20 247.20 Human Resources 22.00 22.00 22.00 26.00 26.00 26.00 Information Technology 46.00 47.00 52.00 51.00 51.00 51.00 Library 111.10 114.85 114.85 118.60 133.05 133.05 Mayor and Council 15.00 15.00 19.00 19.00 23.00 23.00 Office of the Director of Police
Accountability*

0.00 4.00 5.00 6.00 6.00 6.00
Parks, Recreation & Waterfront 104.25 107.25 113.00 113.00 113.00 113.00 Planning & Development 94.70 100.33 106.04 108.04 108.89 108.89 Police Department 279.00 281.00 302.00 302.00 303.00 303.00 Police Review Commission* 3.00 0.00 0.00 0.00 0.00 0.00 Public Works 322.00 323.00 340.00 341.94 349.94 349.94 Rent Stabilization Board 22.35 24.55 23.55 25.00 26.00 26.00 Full Time Equivalent Employee (FTE) Total 1524.55 1549.08 1676.79 1707.03 1741.83 1741.83 * Police Review Commission has become the Office of the Director of Police Accountability in FY 2022. aPP end Ice S
275

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
City Attorney’ s Office
Assistant City Attorney 1.00 1.00 1.00 1.00 1.00 1.00 Assistant to the City Attorney 0.00 1.00 1.00 1.00 1.00 1.00 City Attorney 1.00 0.00 1.00 1.00 1.00 1.00
Deputy City Attorney III 7.00 7.00 8.00 0.00 0.00 0.00 Deputy City Attorney IV 0.00 0.00 0.00 8.00 8.00 8.00 Legal Office Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Paralegal 2.00 2.00 2.00 2.00 2.00 2.00
Senior Legal Secretary 3.00 3.00 3.00 3.00 3.00 3.00 Total City Attorney 15.00 15.00 17.00 17.00 17.00 17.00 City Auditor’ s Office
Accounting Office Specialist III 1.75 1.50 1.75 0.00 0.00 0.00 Accounting Technician 2.00 2.00 2.00 3.75 3.75 3.75 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 Audit Manager 1.00 1.00 1.00 2.00 3.00 3.00
Auditor I 1.00 1.00 1.00 1.00 1.00 1.00
Auditor II 3.00 2.00 2.00 2.00 2.00 2.00
Auditor II *** 0.00 0.00 1.00 1.00 1.00 1.00
City Auditor 1.00 1.00 1.00 1.00 1.00 1.00
Deputy Auditor for Payroll Mgmt 1.00 1.00 1.00 1.00 1.00 1.00 Senior Auditor 2.00 3.00 3.00 3.00 2.00 2.00
Total City Auditor’ s Office 13.75 13.50 14.75 15.75 15.75 15.75 City Clerk’ s Office
Assistant City Clerk 3.00 3.00 3.00 3.00 4.00 4.00 Assistant Management Analyst 1.00 1.00 1.00 1.00 0.00 0.00 City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00 1.00 1.00
Office Specialist II 1.00 1.00 1.00 1.00 0.00 0.00 Office Specialist III 2.00 2.00 2.00 2.00 4.00 4.00 Records Assistant 1.00 1.00 1.00 1.00 0.00 0.00
Total City Clerk’ s Office 10.00 10.00 10.00 10.00 10.00 10.00 City Manager’ s Office
Accounting Office Specialist III 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 3.00 3.00 3.00 3.00 Administrative Hearing Examiner 1.00 1.00 1.00 1.00 1.00 1.00 Animal Control Officer 4.00 4.00 4.00 4.00 4.00 4.00 Animal Services Assistant 3.50 3.50 3.50 3.50 4.00 4.00 Animal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 1.00 1.00 0.00 0.00 0.00 0.00 Assistant to the City Manager 3.00 3.00 4.00 4.00 3.00 3.00 aPP end Ice S
276

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Assistant to the City Manager ** 0.00 0.00 1.00 1.00 1.00 1.00 Associate Management Analyst 3.00 2.00 1.00 1.00 0.00 0.00 Budget Manager 1.00 1.00 1.00 1.00 1.00 1.00
City Manager 1.00 1.00 1.00 1.00 1.00 1.00
Civic Arts Coordinator 1.00 1.00 3.00 2.00 2.00 2.00 Code Enforcement Officer II 2.00 2.00 2.00 2.00 2.00 2.00 Code Enforcement Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Comunications Specialist 0.00 0.00 1.00 1.00 2.00 2.00 Community Development Project Coordinator 1.00 1.00 0.00 1.00 1.00 1.00 Community Services Specialist I 1.00 1.00 1.00 1.00 1.00 1.00 Community Services Specialist II 2.00 1.00 1.00 1.00 1.00 1.00 Deputy City Manager 2.00 2.00 2.00 2.00 2.00 2.00 Digital Communications Coordinator 1.00 3.00 3.00 3.00 3.00 3.00 Diversity, Equity and Inclusion (DEI) Officer 0.00 0.00 0.00 0.00 1.00 1.00 Economic Development Project Coordinator 2.00 2.00 2.00 2.00 2.00 2.00 Health Services Program Specialist 0.00 1.00 0.00 0.00 0.00 0.00 Homeless Services Coordinator 0.00 0.00 1.00 1.00 1.00 1.00 Manager of Economic Development 1.00 1.00 1.00 1.00 1.00 1.00 Office Specialist II 2.00 1.00 1.00 1.00 1.00 1.00 Office Specialist III 2.00 2.00 2.00 2.00 2.00 2.00 Program Manager II 0.00 0.00 0.00 1.00 1.00 1.00
Registered Veterinary Technician 1.00 1.00 1.00 1.00 1.00 1.00 Secretary to the City Manager 1.00 1.00 1.00 1.00 1.00 1.00 Senior Animal Control Officer 1.00 1.00 1.00 1.00 1.00 1.00 Senior Economic Development Project Coordinator 0.00 0.00 1.00 1.00 1.00 1.00 Senior Management Analyst 5.00 5.00 5.00 5.00 6.00 6.00 Social Services Specialist 0.00 1.00 2.00 2.00 2.00 2.00 Total City Manager’ s Office 46.50 47.50 53.50 54.50 56.00 56.00 Finance Department
Accountant I 1.00 1.00 1.00 1.00 1.00 1.00
Accountant II 3.00 3.00 3.00 3.00 3.00 3.00
Accounting Manager 1.00 1.00 1.00 1.00 1.00 1.00
Accounting Office Specialist II 6.00 7.00 9.00 9.00 9.00 9.00 Accounting Office Specialist III 4.00 4.00 4.00 4.00 4.00 4.00 Accounting Office Specialist Supervisor 3.00 3.00 4.00 4.00 4.00 4.00 Accounting Technician 2.00 2.00 2.00 2.00 2.00 2.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Associate Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Buyer 1.00 1.00 1.00 1.00 1.00 1.00
Contract Administrator 1.00 1.00 1.00 1.00 1.00 1.00 Customer Service Specialist II 5.00 5.00 5.00 5.00 5.00 5.00 aPP end Ice S
277

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Director of Finance 0.00 0.00 1.00 1.00 1.00 1.00 Director of Finance 1.00 1.00 1.00 1.00 1.00 1.00 Field Representative 2.00 2.00 0.00 0.00 0.00 0.00 General Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Information Systems Specialist 1.00 1.00 1.00 1.00 1.00 1.00 Mail Services Aide 1.00 1.00 1.00 1.00 1.00 1.00
Revenue Collection Manager 1.00 1.00 1.00 1.00 1.00 1.00 Revenue Development Specialist I 2.00 2.00 4.00 4.00 4.00 4.00 Revenue Development Specialist II 2.00 2.00 2.00 2.00 2.00 2.00 Revenue Development Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Accountant 2.00 2.00 2.00 2.00 2.00 2.00
Senior Buyer 2.00 2.00 2.00 2.00 2.00 2.00
Senior Field Representative 1.00 1.00 1.00 1.00 1.00 1.00 Senior Systems Analyst 0.00 0.00 1.00 1.00 1.00 1.00 Systems Accountant 1.00 1.00 1.00 1.00 1.00 1.00
Treasury Manager 1.00 1.00 1.00 1.00 1.00 1.00
Total Finance Department 50.00 51.00 56.00 56.00 56.00 56.00 Fire Department
Accounting Office Specialist II 0.00 0.00 1.00 1.00 1.00 1.00 Accounting Office Specialist III 4.00 4.00 4.00 4.00 4.00 4.00 Administrative & Fiscal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 3.00 3.00 3.00 3.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Fire Chief 2.00 2.00 4.00 3.00 3.00 3.00 Assistant Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Associate Management Analyst 1.00 1.00 2.00 2.00 2.00 2.00 Battalion Chief 3.00 3.00 3.00 3.00 3.00 3.00
Communications Specialist 0.00 0.00 1.00 1.00 0.00 0.00 Deputy Fire Chief 1.00 1.00 1.00 2.00 2.00 2.00
Deputy Fire Marshal 1.00 1.00 1.00 1.00 1.00 1.00 Emerg. Medical Svcs. Qual. Improv. & Educ. Coord. 0.00 0.00 1.00 1.00 1.00 1.00 Emergency Services Coordinator 3.00 3.00 3.00 3.00 3.00 3.00 Fire and Life-Safety Plans Examiner 2.00 2.00 2.00 2.00 2.00 2.00 Fire Apparatus Operator 33.00 33.00 33.00 33.00 33.00 33.00 Fire Captain I/II 31.00 31.00 33.00 33.00 33.00 33.00 Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00
Fire Marshal 1.00 1.00 1.00 1.00 1.00 1.00
Fire Prevention Inspector (Sworn) 1.00 1.00 8.00 8.00 8.00 8.00 Fire Prevention Inspector (Civilian) 2.00 2.00 0.00 0.00 0.00 0.00 Firefighter 54.00 54.00 57.00 57.00 42.00 42.00
Limited Term Emergency Medical Technician 0.00 0.00 12.00 12.00 10.00 10.00 aPP end Ice S
278

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Office Specialist II 2.00 2.00 2.00 2.00 2.00 2.00 Office Specialist III 1.00 1.00 2.00 2.00 2.00 2.00 Paramedic 0.00 0.00 18.00 18.00 31.00 31.00
Paramedic Supervisor I 6.00 6.00 7.00 7.00 7.00 7.00 Principal Program Manager 0.00 0.00 0.00 1.00 1.00 1.00 Program Manager II 0.00 0.00 0.00 1.00 1.00 1.00
Total Fire Department 153.00 153.00 203.00 205.00 200.00 200.00 Health, Housing & Community Services
Accounting Office Specialist III 3.00 3.00 3.00 3.00 3.00 3.00 Accounting Office Specialist Supervisor 0.00 1.00 1.00 1.00 1.00 1.00 Accounting Technician 1.00 1.00 1.00 1.00 1.00 1.00 Administrative & Fiscal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 0.00 0.00 0.00 0.00 0.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Manager of Mental Health 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 6.00 6.00 5.00 5.00 10.00 10.00 Assistant Mental Health Clinician 3.00 3.00 2.00 1.00 1.00 1.00 Associate Management Analyst 5.00 5.00 7.00 9.00 9.00 9.00 Associate Planner 1.00 1.00 1.00 0.00 0.00 0.00
Behavioral Health Clinician I 5.00 6.00 8.00 8.00 8.00 8.00 Behavioral Health Clinician II 25.50 24.50 26.00 25.00 27.00 27.00 Building Inspector I (Cert) 1.00 1.00 1.00 1.00 1.00 1.00 Community Development Project Coordinator 6.00 6.00 6.00 8.00 8.00 8.00 Community Development Project Coordinator ** 0.00 0.00 1.00 1.00 1.00 1.00 Community Health Worker 1.00 1.00 1.00 1.00 1.00 1.00 Community Health Worker Specialist 10.00 10.00 9.00 9.00 9.00 9.00 Community Service Specialist I 6.50 4.50 3.00 2.00 2.00 2.00 Community Services Specialist II 8.00 8.00 11.00 13.00 13.00 13.00 Community Services Specialist II ** 0.00 0.00 1.00 1.00 1.00 1.00 Community Services Specialist III 4.00 6.00 5.00 8.00 9.00 9.00 Deputy Director of Health, Housing & Community
Services

1.00 1.00 1.00 1.00 1.00 1.00
Director of Health, Housing & Community Services 1.00 1.00 1.00 1.00 1.00 1.00 Employment Program Administrator 1.00 0.00 0.00 0.00 0.00 0.00 Environmental Health Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Epidemiologist 1.00 3.00 3.00 2.00 2.00 2.00
Health Educator 0.00 0.00 0.00 0.00 2.00 2.00
Health Nutrition Program Coordinator 1.00 1.00 2.00 2.00 1.00 1.00 Health Officer (Certified) 1.00 1.00 1.00 1.00 1.00 1.00 Health Services Program Specialist 8.00 8.00 9.00 9.00 6.00 6.00 Health Services Supervisor 2.00 1.00 1.00 1.00 1.00 1.00 Homeless Services Coordinator 1.00 1.00 0.00 0.00 0.00 0.00 aPP end Ice S
279

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Manager of Aging Services 1.00 1.00 1.00 1.00 1.00 1.00 Manager of Environmental Health 1.00 1.00 1.00 1.00 1.00 1.00 Manager of Housing and Community Services 1.00 1.00 1.00 1.00 0.00 0.00 Manager of Mental Health Services 1.00 1.00 1.00 1.00 1.00 1.00 Manager of Public Health Services 1.00 1.00 1.00 1.00 1.00 1.00 Manager, Family Health & Nursing Services 0.00 0.00 0.00 0.00 0.00 0.00 Mealsite Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 Mental Health Clinical Supervisor 7.00 8.00 8.40 9.00 9.00 9.00 Mental Health Nurse 4.50 5.20 3.50 5.50 5.50 5.50 Mental Health Program Supervisor 4.00 4.00 4.00 4.00 6.00 6.00 Mid-Level Practitioner 1.10 1.10 0.60 0.60 0.60 0.60 Mini Bus Driver 2.00 2.00 2.00 2.00 2.00 2.00
Nutritionist 0.50 0.50 1.50 1.50 1.50 1.50
Office Specialist II 19.00 18.00 18.00 17.00 17.00 17.00 Office Specialist III 4.00 4.00 4.00 4.00 4.00 4.00 Office Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 PPHP Deputy Health Officer 0.00 0.00 1.00 1.00 0.00 0.00 Principal Program Manager 0.00 0.00 0.00 0.00 1.00 1.00 Program Manager II 0.00 0.00 0.00 1.00 2.00 2.00
Psychiatrist 2.00 2.75 1.75 1.75 1.75 1.75
Public Health Nurse 8.75 9.00 7.00 7.00 7.00 7.00 Registered Environmental Health Specialist 6.00 6.00 6.00 6.00 6.00 6.00 Registered Nurse 2.00 2.00 1.80 1.80 1.80 1.80
Senior Behavioral Health Clinician 4.00 4.00 4.00 4.00 4.00 4.00 Senior Citizen Center Director 2.00 2.00 2.00 2.00 2.00 2.00 Senior Community Development Project
Coordinator

1.00 1.00 2.00 3.00 3.00 3.00
Senior Community Health Specialist 4.00 4.00 4.00 4.00 4.00 4.00 Senior Environmental Health Specialist 2.00 2.00 2.00 2.00 2.00 2.00 Senior Health Management Analyst 1.00 1.00 0.00 0.00 1.00 1.00 Senior Health Services Program Specialist 4.80 4.80 5.80 5.00 5.00 5.00 Senior Management Analyst 2.00 3.00 4.00 6.00 6.00 6.00 Senior Nutrition Program Supervisor 0.00 0.00 0.00 0.80 0.80 0.80 Senior Service Assistant 4.75 4.75 4.75 5.25 5.25 5.25 Social Services Specialist 11.00 11.00 10.00 13.00 13.00 13.00 Supervising Mental Health Nurse 0.00 0.00 1.00 1.00 1.00 1.00 Supervising Psychiatrist 1.00 1.00 1.00 1.00 1.00 1.00 Supervising Public Health Nurse 2.00 2.00 2.00 2.00 2.00 2.00 Transportation Services Coordinator 0.50 1.00 1.00 1.00 1.00 1.00 Vector Control Technician 1.00 1.00 1.00 1.00 1.00 1.00 Total Health, Housing & Community Services 216.90 220.10 225.10 238.20 247.20 247.20 aPP end Ice S
280

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Human Resources
Assistant Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Human Resources Analyst 1.00 1.00 1.00 2.00 1.00 1.00 Associate Human Resources Analyst 4.00 4.00 4.00 6.00 5.00 5.00 Director of Human Resources 1.00 1.00 1.00 1.00 1.00 1.00 Equal Employment Opportunity & Diversity Officer 1.00 1.00 1.00 1.00 1.00 1.00 Employee Relations Manager 1.00 1.00 1.00 1.00 1.00 1.00 Human Resources Manager 1.00 1.00 1.00 1.00 1.00 1.00 Human Resources Technician 4.00 4.00 4.00 5.00 5.00 5.00 Information Systems Support Technician 1.00 1.00 1.00 1.00 1.00 1.00 Occupational Health & Safety Officer 1.00 1.00 1.00 1.00 1.00 1.00 Occupational Health & Safety Specialist 1.00 1.00 1.00 1.00 1.00 1.00 Office Specialist II 2.00 2.00 2.00 2.00 2.00 2.00 Senior Human Resources Analyst 2.00 2.00 2.00 2.00 4.00 4.00 Training Officer 1.00 1.00 1.00 1.00 1.00 1.00
Total Human Resources 22.00 22.00 22.00 26.00 26.00 26.00 Information Technology
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 0.00 0.00 1.00 1.00 1.00 1.00 Applications Programmer/Analyst I 0.00 1.00 2.00 2.00 2.00 2.00 Applications Programmer/Analyst II 14.00 14.00 14.00 14.00 14.00 14.00 Customer Service Specialist III 9.00 9.00 10.00 10.00 10.00 10.00 Customer Service Manager 1.00 1.00 1.00 1.00 1.00 1.00 Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Database Administrator 1.00 1.00 1.00 1.00 1.00 1.00 Director of Information Technology 1.00 1.00 1.00 1.00 1.00 1.00 Information Security Manager 1.00 1.00 1.00 1.00 1.00 1.00 Information Systems Manager 1.00 1.00 1.00 1.00 1.00 1.00 Information Systems Specialist 4.00 4.00 4.00 4.00 4.00 4.00 Information Systems Support Technician 2.00 2.00 3.00 2.00 2.00 2.00 Program Manager II 0.00 0.00 0.00 1.00 1.00 1.00
Senior Information Systems Specialist 4.00 4.00 5.00 5.00 5.00 5.00 Senior Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Senior Systems Analyst 5.00 5.00 5.00 4.00 4.00 4.00 Total Information Technology 46.00 47.00 52.00 51.00 51.00 51.00 Library Services
Accounting Office Specialist III 1.00 1.00 1.00 1.00 1.00 1.00 Administrative & Fiscal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Human Resources Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 3.00 3.00 2.00 1.00 1.00 1.00 aPP end Ice S
281

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Associate Human Resources Analyst 1.00 1.00 1.00 0.00 0.00 0.00 Associate Management Analyst 0.00 1.00 1.00 2.00 2.00 2.00 Building Maintenance Mechanic 2.00 2.00 2.00 2.00 2.00 2.00 Circulation Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Communication Specialist 0.00 0.00 0.00 0.00 1.00 1.00 Deputy Director of Library Services 1.00 1.00 1.00 1.00 1.00 1.00 Director of Library Services 1.00 1.00 1.00 1.00 1.00 1.00 Information Systems Specialist 3.00 3.00 3.00 2.00 2.00 2.00 Librarian I/II 21.30 22.30 22.80 25.80 26.50 26.50 Library Aide 13.00 13.50 14.00 13.00 18.75 18.75
Library Assistant 14.25 14.25 14.25 15.25 19.75 19.75 Library Info Systems Administrator 1.00 1.00 1.00 1.00 1.00 1.00 Library Literacy Program Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 Library Services Manager 2.00 2.00 2.00 2.00 2.00 2.00 Library Specialist I 3.00 3.00 3.00 3.00 3.00 3.00 Library Specialist II 13.55 13.80 13.80 13.55 15.05 15.05 Mail Services Aide 2.00 2.00 2.00 2.00 2.00 2.00
Program Manager II 0.00 0.00 0.00 1.00 1.00 1.00
Senior Building Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Human Resources Analyst 0.00 0.00 0.00 1.00 1.00 1.00 Senior Information System Specialist 0.00 0.00 0.00 1.00 1.00 1.00 Senior Librarian 3.00 3.00 3.00 3.00 3.00 3.00
Social Services Specialist 0.00 1.00 1.00 1.00 1.00 1.00 Supervising Librarian 8.00 8.00 8.00 8.00 9.00 9.00 Supervising Library Assistant 9.00 9.00 9.00 9.00 9.00 9.00 Tool Lending Specialist 3.00 3.00 3.00 3.00 3.00 3.00 Total Library Services 111.10 114.85 114.85 118.60 133.05 133.05 Mayor & Council
Assistant to Mayor 3.00 3.00 3.00 3.00 4.00 4.00
Legislative Aides 12.00 12.00 16.00 16.00 19.00 19.00 Total Mayor And Council 15.00 15.00 19.00 19.00 23.00 23.00 Office of the Director of Police Accountability*
Associate Management Analyst 0.00 0.00 2.00 2.00 3.00 3.00 Director of Police Accountability 0.00 1.00 1.00 1.00 1.00 1.00 Office Specialist III 0.00 1.00 1.00 1.00 0.00 0.00 Police Review Commission Officer 0.00 1.00 0.00 0.00 0.00 0.00 Police Accountability Investigator 0.00 1.00 1.00 2.00 2.00 2.00 Total Office of the Director of Police
Accountability 0.00 4.00 5.00 6.00 6.00 6.00
aPP end Ice S
282

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Parks Recreation & Waterfront
Accounting Office Specialist II 1.00 1.00 1.00 1.00 1.00 1.00 Accounting Office Specialist III 2.00 2.00 2.00 2.00 2.00 2.00 Accounting Office Specialist Supervisor 2.00 2.00 2.00 2.00 2.00 2.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 1.00 Aquatics Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 Aquatics Facilities Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Aquatics Specialist II 0.50 0.50 0.00 0.00 0.00 0.00 Assistant Aquatics Coordinator 0.00 0.00 1.00 1.00 1.00 1.00 Assistant Civil Engineer (Reg) 1.00 2.00 2.00 2.00 2.00 2.00 Assistant Management Analyst 2.00 2.00 2.00 2.00 2.00 2.00 Assistant Recreation Coordinator 6.00 6.00 8.00 10.00 9.00 9.00 Associate Civil Engineer 2.00 3.00 3.00 4.00 4.00 4.00 Associate Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Building Maintenance Mechanic 9.00 9.00 9.00 9.00 9.00 9.00 Building Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Camps Manager 1.00 2.00 2.00 2.00 2.00 2.00
Capital Improvements Program Manager 1.00 1.00 1.00 0.00 0.00 0.00 Deputy Director of Parks Recreation & Waterfront 1.00 1.00 1.00 1.00 1.00 1.00 Director of Parks & Waterfront 1.00 1.00 1.00 1.00 1.00 1.00 Forestry Climber 4.00 4.00 4.00 4.00 4.00 4.00
Forestry Climber Supervisor 1.00 1.00 1.00 2.00 2.00 2.00 Forestry Technician 1.00 1.00 1.00 1.00 1.00 1.00 Landscape Equipment Operator 4.00 4.00 4.00 4.00 4.00 4.00 Landscape Gardener 15.00 15.00 16.00 16.00 16.00 16.00 Landscape Gardener Supervisor 5.00 5.00 5.00 5.00 5.00 5.00 Marina Assistant 3.00 3.00 3.00 1.00 2.00 2.00
Office Specialist II 2.00 2.00 4.00 1.00 1.00 1.00 Office Specialist III 0.00 0.00 0.00 2.00 2.00 2.00 Parks Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Recreation & Youth Svcs Manager 1.00 1.00 1.00 1.00 1.00 1.00 Recreation Activity Leader 5.75 5.75 3.00 2.00 2.00 2.00 Recreation Coordinator 6.00 6.00 7.00 7.00 7.00 7.00 Recreation Program Supervisor 3.00 3.00 3.00 4.00 4.00 4.00 Rosarian 1.00 1.00 1.00 1.00 1.00 1.00
Senior Building Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Forestry Climber 3.00 3.00 3.00 3.00 3.00 3.00 Senior Forestry Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Groundskeeper 1.00 1.00 1.00 1.00 1.00 1.00 Senior Landscape Gardener 3.00 3.00 4.00 4.00 4.00 4.00 Senior Landscape Gardener Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 2.00 2.00 2.00 2.00 2.00 2.00 aPP end Ice S
283

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Sports Official 2.00 2.00 2.00 2.00 2.00 2.00
Supervising Civil Engineer 1.00 1.00 2.00 2.00 2.00 2.00 Waterfront Manager 1.00 1.00 1.00 1.00 1.00 1.00
Waterfront Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Total Parks, Recreation & Waterfront 104.25 107.25 113.00 113.00 113.00 113.00 Planning & Development Department
Accounting Office Specialist II 1.00 1.00 3.00 2.00 2.00 2.00 Accounting Office Specialist III 3.00 3.00 3.00 3.00 3.00 3.00 Accounting Office Specialist Supervisor 0.00 0.00 1.00 1.00 1.00 1.00 Administrative & Fiscal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Building & Safety Manager 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 1.00 2.00 2.00 2.00 2.00 2.00 Assistant Inspector 0.00 0.00 0.00 1.00 1.00 1.00 Assistant Planner 6.00 6.00 7.00 7.00 7.00 7.00
Associate Management Analyst 3.00 3.00 3.00 3.00 3.00 3.00 Associate Planner 6.00 5.00 6.00 6.00 6.00 6.00
Associate Planner ** 0.00 0.00 1.00 1.00 1.00 1.00 Building and Safety Manager 1.00 1.00 1.00 1.00 1.00 1.00 Building Inspector I (certified) 2.00 4.00 2.00 2.00 2.00 2.00 Building Inspector II (certified) 6.00 7.00 6.00 6.00 6.00 6.00 Building Plans Engineer 1.00 1.00 1.00 1.00 1.00 1.00 Building Plans Examiner 4.00 2.00 2.94 2.94 2.94 2.94 Community Services Specialist I 1.60 1.35 2.00 2.00 2.00 2.00 Community Services Specialist II 2.75 3.75 3.75 3.75 3.60 3.60 Community Services Specialist III 2.85 2.85 2.80 2.80 2.80 2.80 Deputy Director of Planning 0.00 0.00 1.00 1.00 1.00 1.00 Director of Planning 1.00 1.00 1.00 1.00 1.00 1.00 Energy Program Manager 1.00 1.00 1.00 0.00 0.00 0.00 Engineering Inspector 1.00 0.00 0.00 0.00 0.00 0.00 Hazardous Material Manager 1.00 1.00 1.00 1.00 1.00 1.00 Hazardous Material Specialist I 0.00 0.00 1.00 1.00 1.00 1.00 Hazardous Material Specialist II 4.00 4.00 3.00 3.00 3.00 3.00 Housing Inspector I (Certified) 0.00 0.00 1.00 1.00 1.00 1.00 Housing Inspector II (Certified) 5.00 6.00 2.00 2.00 2.00 2.00 Housing Inspector Supervisor 1.00 2.00 2.00 2.00 2.00 2.00 Land Use Planning Manager 1.00 1.00 1.00 1.00 1.00 1.00 Office Specialist II 7.50 7.50 7.75 7.75 7.75 7.75 Office Specialist III 2.00 3.00 3.00 3.00 3.00 3.00 Office Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Permit Center Coordinator 1.00 1.00 1.00 1.00 1.00 1.00 Permit Specialist 4.00 4.00 4.00 4.00 4.00 4.00
Planning Technician 2.00 4.00 3.00 3.00 3.00 3.00 aPP end Ice S
284

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Planning Technician ** 0.00 0.00 1.00 1.00 1.00 1.00 Principal Planner 4.00 4.00 5.00 5.00 5.00 5.00
Program Manager II 0.00 0.00 0.00 1.00 1.00 1.00
Program Manager II*** 0.00 0.00 0.00 1.00 1.00 1.00 Resilient Buildings Program Manager 1.00 0.88 0.80 0.80 0.80 0.80 Senior Building Inspector 2.00 2.00 2.00 2.00 3.00 3.00 Senior Building Plans Engineer 2.00 2.00 2.00 2.00 2.00 2.00 Senior Building Plans Examiner 2.00 2.00 2.00 2.00 2.00 2.00 Senior Housing Inspector 0.00 0.00 1.00 2.00 2.00 2.00 Senior Permit Specialist 2.00 2.00 2.00 2.00 2.00 2.00 Senior Planner 5.00 5.00 6.00 6.00 6.00 6.00
Supervising Building Inspector 1.00 1.00 1.00 1.00 1.00 1.00 Total Planning & Development Department 94.70 100.33 106.04 108.04 108.89 108.89 Police Department
Administrative & Fiscal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 2.00 2.00 4.00 4.00 4.00 4.00 Communications Manager 1.00 1.00 1.00 1.00 1.00 1.00 Community Service Officer 19.00 21.00 21.00 21.00 21.00 21.00 Community Service Officer ** 0.00 0.00 6.00 6.00 6.00 6.00 Community Service Officer Supervisor 4.00 4.00 4.00 4.00 4.00 4.00 Community Service Officer Supervisor ** 0.00 0.00 1.00 1.00 1.00 1.00 Crime Analyst 1.00 1.00 3.00 3.00 2.00 2.00
Crime Scene Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Police Chief 0.00 0.00 0.00 0.00 1.00 1.00 Office Specialist II 5.00 5.00 5.00 5.00 5.00 5.00 Office Specialist III 6.00 6.00 6.00 6.00 6.00 6.00 Office Specialist Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Parking Enforcement Manager 1.00 1.00 1.00 1.00 1.00 1.00 Parking Enforcement Officer 21.00 21.00 22.00 22.00 22.00 22.00 Parking Enforcement Supervisor 2.00 2.00 2.00 2.00 2.00 2.00 Police Captain 4.00 4.00 4.00 4.00 4.00 4.00
Police Chief 1.00 1.00 1.00 1.00 1.00 1.00
Police Lieutenant 9.00 9.00 9.00 9.00 9.00 9.00
Police Officer 136.00 135.00 135.00 135.00 135.00 135.00 Police Sergeant 31.00 32.00 32.00 32.00 32.00 32.00 Principal Program Manager 0.00 0.00 0.00 0.00 1.00 1.00 Public Safety Dispatcher I & II 28.00 28.00 36.00 36.00 36.00 36.00 Supervising Public Safety Dispatcher 4.00 4.00 5.00 5.00 5.00 5.00 Total Police Department 279.00 281.00 302.00 302.00 303.00 303.00 aPP end Ice S
285

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Police Review Commission*
Office Specialist III 1.00 0.00 0.00 0.00 0.00 0.00 Police Review Commission Officer 1.00 0.00 0.00 0.00 0.00 0.00 PRC Investigator 1.00 0.00 0.00 0.00 0.00 0.00
Total Police Review Commission 3.00 0.00 0.00 0.00 0.00 0.00 Public Works
Accounting Office Specialist II 1.00 1.00 2.00 1.00 2.00 2.00 Accounting Office Specialist III 5.00 5.00 4.00 5.00 5.00 5.00 Accounting Office Specialist Supervisor 0.00 0.00 1.00 1.00 1.00 1.00 ADA Program Coordinator 0.00 0.00 0.00 0.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00 Administrative & Fiscal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 2.00 2.00 2.00 2.00 2.00 2.00 Assistant Civil Engineer (Reg) 5.00 5.00 5.00 5.00 5.00 5.00 Assistant Management Analyst 5.00 5.00 6.00 5.00 6.00 6.00 Assistant Planner 2.00 2.00 2.00 2.00 2.00 2.00
Assistant Public Works Engineer 2.00 2.00 2.00 2.00 2.00 2.00 Assistant Traffic Engineer 2.00 2.00 2.00 2.00 2.00 2.00 Associate Civil Engineer 10.00 10.00 9.00 9.00 10.00 10.00 Associate Management Analyst 4.00 4.00 5.00 5.00 5.00 5.00 Associate Planner 2.00 2.00 3.00 3.00 3.00 3.00
Associate Planner ** 0.00 0.00 1.00 1.00 1.00 1.00 Associate Traffic Engineer 2.00 2.00 2.00 2.00 2.00 2.00 Building Maintenance Mechanic 5.00 5.00 5.00 5.00 5.00 5.00 Building Maintenance Mechanic Trainee 0.00 0.00 1.00 1.00 1.00 1.00 Building Maintenance Supervisor 1.00 1.00 1.00 0.94 0.94 0.94 Chief of Party 2.00 2.00 2.00 2.00 2.00 2.00
Communications Supervisor 0.00 0.00 0.00 0.00 1.00 1.00 Communications Technician 3.00 3.00 3.00 3.00 3.00 3.00 Community Development Project Coordinator 1.00 1.00 2.00 2.00 2.00 2.00 Community Services Specialist I 0.00 0.00 1.00 1.00 1.00 1.00 Concrete Finisher 3.00 3.00 3.00 3.00 3.00 3.00
Construction Equipment Operator 3.00 3.00 3.00 3.00 3.00 3.00 Container Maintenance Welder 2.00 2.00 2.00 2.00 2.00 2.00 Deputy Director of Public Works 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Director of Public Works Reg 0.00 0.00 1.00 1.00 1.00 1.00 Director of Public Works 1.00 1.00 1.00 1.00 1.00 1.00 Disability Services Specialist 1.00 1.00 1.00 1.00 0.00 0.00 Drafting Aide 1.00 1.00 0.00 0.00 0.00 0.00
Drafting Technician 1.00 1.00 1.00 1.00 1.00 1.00 Electrical Parts Technician 1.00 1.00 0.00 1.00 1.00 1.00 aPP end Ice S
286

Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Electrical Supervisor 0.00 0.00 0.00 0.00 1.00 1.00 Electrician 7.00 7.00 7.00 7.00 7.00 7.00
Engineering Inspector 8.00 9.00 9.00 9.00 9.00 9.00 Environmental Compliance Specialist 2.00 2.00 2.00 2.00 2.00 2.00 Equipment Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Facilities Maintenance Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Field Representative 3.00 3.00 7.00 6.00 6.00 6.00 Janitor 7.00 7.00 7.00 8.00 8.00 8.00
Janitor Supervisor 1.00 1.00 1.00 1.00 1.00 1.00
Junior Public Works Engineer 1.00 1.00 3.00 3.00 3.00 3.00 Laborer 21.00 21.00 20.00 20.00 20.00 20.00
Lead Communication Technician 1.00 1.00 1.00 1.00 1.00 1.00 Lead Electrician 3.00 3.00 3.00 3.00 3.00 3.00
Manager of Engineering 1.00 1.00 1.00 1.00 1.00 1.00 Mechanic 8.00 8.00 8.00 9.00 9.00 9.00
Mechanic Lead 1.00 1.00 1.00 1.00 1.00 1.00
Mechanic Supervisor 2.00 2.00 2.00 2.00 2.00 2.00 Mechanical Sweeper Operator 5.00 5.00 5.00 5.00 6.00 6.00 Occupational Health & Safety Officer 1.00 1.00 1.00 1.00 2.00 2.00 Office Specialist II 3.00 3.00 5.00 4.00 4.00 4.00 Office Specialist III 4.00 4.00 3.00 4.00 4.00 4.00 Parking Meter Maint & Collection Suprv 1.00 1.00 1.00 1.00 1.00 1.00 Parking Meter Maintenance Worker 6.00 6.00 6.00 6.00 6.00 6.00 Parking Meter Mechanic 5.00 5.00 5.00 4.00 4.00 4.00 Parking Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Principal Planner 1.00 1.00 1.00 1.00 1.00 1.00
Public Works Maintenance Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Public Works Operations Manager 2.00 2.00 2.00 2.00 2.00 2.00 Public Works Supervisor 6.00 5.00 6.00 7.00 7.00 7.00 Recycling Program Manager 1.00 1.00 1.00 1.00 1.00 1.00 Senior Building Inspector 1.00 2.00 3.00 1.00 0.00 0.00 Senior Building Maintenance Supervisor 1.00 1.00 0.00 0.00 0.00 0.00 Senior Drafting Technician 1.00 1.00 1.00 1.00 1.00 1.00 Senior Electrical Supervisor 1.00 1.00 1.00 1.00 0.00 0.00 Senior Engineering Inspector 1.00 0.00 0.00 1.00 1.00 1.00 Senior Equipment Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 4.00 4.00 4.00 4.00 6.00 6.00 Senior Field Representative 0.00 0.00 0.00 1.00 1.00 1.00 Senior Planner 2.00 2.00 2.00 2.00 2.00 2.00
Senior Public Works Supervisor 2.00 3.00 3.00 3.00 3.00 3.00 Senior Solid Waste Supervisor 2.00 2.00 2.00 2.00 2.00 2.00 Service Technician 4.00 4.00 4.00 4.00 4.00 4.00
aPP end Ice S
287

City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Sewer Maintenance Assistant Supervisor 7.00 7.00 7.00 7.00 7.00 7.00 Skilled Laborer 17.00 17.00 21.00 21.00 21.00 21.00 Solid Waste Loader Operator 2.00 2.00 2.00 2.00 2.00 2.00 Solid Waste Supervisor 4.00 4.00 4.00 4.00 5.00 5.00 Solid Waste Truck Driver 33.00 33.00 33.00 33.00 33.00 33.00 Solid Waste Worker 36.00 36.00 36.00 36.00 36.00 36.00 Solid Waste/Recycling Manager 1.00 1.00 1.00 1.00 1.00 1.00 Supervising Civil Engineer 4.00 4.00 4.00 5.00 5.00 5.00 Supervising Traffic Engineer 1.00 1.00 1.00 1.00 1.00 1.00 Survey Technician 1.00 1.00 1.00 1.00 1.00 1.00
Tractor Trailer Driver 7.00 7.00 7.00 7.00 7.00 7.00 Traffic Engineering Assistant 1.00 1.00 1.00 1.00 1.00 1.00 Traffic Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Traffic Maintenance Worker I 3.00 3.00 4.00 4.00 4.00 4.00 Traffic Maintenance Worker II 2.00 2.00 2.00 2.00 2.00 2.00 Transportation Manager 1.00 1.00 0.00 1.00 1.00 1.00 Warehouse Operations Specialist 1.00 1.00 1.00 1.00 1.00 1.00 Weighmaster 4.00 4.00 4.00 4.00 4.00 4.00
Welder Mechanic 1.00 1.00 1.00 0.00 0.00 0.00
Total Public Works 322.00 323.00 340.00 341.94 349.94 349.94 Rent Stabilization Board
Accounting Office Specialist III 1.00 0.00 1.00 1.00 1.00 1.00 Administrative & Fiscal Services Manager 0.00 0.00 0.00 1.00 1.00 1.00 Assistant Management Analyst 0.00 0.00 0.00 0.00 1.00 1.00 Associate Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Associate Planner 0.00 1.00 1.00 1.00 1.00 1.00
Community Services Specialist II 6.00 7.00 7.00 7.00 7.00 7.00 Community Services Specialist III 0.80 1.80 0.80 1.00 1.00 1.00 Deputy Director Rent Stabilization Program 1.00 1.00 0.00 0.00 0.00 0.00 General Counsel 0.00 1.00 1.00 1.00 1.00 1.00
Executive Director Rent Board 1.00 1.00 1.00 1.00 1.00 1.00 Legal Secretary 0.80 1.00 1.00 1.00 1.00 1.00
Office Specialist II 4.00 4.00 4.00 4.00 4.00 4.00 Office Specialist III 1.00 1.00 1.00 1.00 1.00 1.00 Senior Hearing Examiner 1.00 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 0.75 0.75 0.75 1.00 1.00 1.00 aPP end Ice S
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Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 FY 2025 and FY 2026 Position Summary by Department (continued) FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
Senior Planner 1.00 1.00 1.00 1.00 1.00 1.00
Staff Attorney II 2.00 2.00 2.00 2.00 2.00 2.00
Staff Attorney III 1.00 0.00 0.00 0.00 0.00 0.00
Total Rent Stabilization Board 22.35 24.55 23.55 25.00 26.00 26.00 Total Authorized FTEs 1524.55 1549.08 1676.79 1707.03 1741.83 1741.83 Notes:
* Police Review Commission has become the Office of the Director of Police Accountability in FY 2022. ** Project Based Position (not to exceed 3 years)
*** Project Based Position (not to exceed 2 years)
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City of Berkeley, California | Proposed Budget 2025 & 2026 Staffing The line chart denotes the overall staffing trend from FY 2021 which shows that staffing level has a steady incline ranging from 1.61% to 8.24% per fiscal year. The chart reflects the total benefitted, car
eer full-time and/or part-time equivalent positions and now excludes the hourly, non-benefited positions in the total staffing count. The growth in FY 2025 and FY 2026 are from the Library Department (14 FTE), Health Housing and Community Service (9 FTE), and Public Works (8 FT). This increase in staffing is for service enhancements and effective new program and project implementations.

Full Time Equivalent Employee (FTE) Total
FY 2021
Actual
FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2024
Adopted
FY 2025
Proposed
FY 2026
Proposed
1480
1520
1560
1600
1640
1680
1720
1760
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Staffing City of Berkeley, California | Proposed Budget 2025 & 2026 Proposed FY 2025 FTE
General Fund:
780.60
General Fund:
780.60
Other Funds:
961.23
Other Funds:
961.23
Proposed FY 2026 FTE
General Fund:
780.60
General Fund:
780.60
Other Funds:
961.23
Other Funds:
961.23
FY 2025 & FY 2026 Staffing by Funding Source
The following table represents the proposed staffing by funding source. Approximately 45% of the total positions in FY 2025 and 2026 are funded by General Fund and 55% from all other funds as indicated in the charts below.

Department
FY 2025
T
otal FTE
FY 2025
General
Fund FTE
FY 2025
All Other
Funds FTE
FY 2026
Total FTE
FY 2026
General
Fund FTE
FY 2026
All Other
Funds FTE
City Attorney 17.00 17.00 - 17.00 17.00 -
City Auditor 15.75 15.25 0.50 15.75 15.25 0.50
City Clerk 10.00 9.43 0.57 10.00 9.43 0.57
City Manager 56.00 54.12 1.88 56.00 54.12 1.88
Finance 56.00 47.00 9.00 56.00 47.00 9.00
Fire Department 200.00 161.15 38.85 200.00 161.15 38.85 Health, Housing & Community
Services
247.20 80.44 166.76 247.20 80.44 166.76
Human Resources 26.00 17.20 8.80 26.00 17.20 8.80 Information Technology 51.00 - 51.00 51.00 - 51.00
Library 133.05 - 133.05 133.05 - 133.05
Mayor and Council 23.00 23.00 - 23.00 23.00 -
Office of the Director of Police
Accountability

6.00 6.00 - 6.00 6.00 -
Parks, Recreation & Waterfront 113.00 25.84 87.16 113.00 25.84 87.16 Planning & Development 108.89 16.59 92.30 108.89 16.59 92.30 Police Department 303.00 282.00 21.00 303.00 282.00 21.00 Public Works 349.94 25.58 324.36 349.94 25.58 324.36 Rent Stabilization Board 26.00 - 26.00 26.00 - 26.00
Total 1,741.83 780.60 961.23 1,741.83 780.60 961.23 aPP end Ice S
291

City of Berkeley, California | Proposed Budget 2025 & 2026 Strategic Plan Strategic Plan
The Strategic Plan identifies the long-term goals and
short-term priorities that the City government will focus on to ben
efit the Berkeley community.

In early 2016, a team led by an Assistant to the City
Manager, composed of staff volunteers from the Human
Resources, Planning, and Police departments, conducted
two dozen meetings with staff, the unions, and City
Council to identify the City’s strengths and challenges.

The team identified common themes, drafted goals for
the organization and presented them to the public and
City staff for input. Staff attended an “Appreciation Event”, where they had the opportunity to vote on the goals that most resonated with them. A survey was also conducted
on Berkeley Considers 1,200 people visited the survey
and 749 responded and prioritized the goals. This process resulted in the nine goals included within the strategic plan.

After a number of department meetings, a Managers Retreat and a Council Retreat, the Strategic Plan was adopted by City Council in January 2018 and incorporated into the
budget. Performance measures were subsequently included as part of the budget process in the fall of 2020.

For each goal in the Strategic Plan, there are a number of Priorities (i.e., projects). Priorities are short-term projects or phases of projects that can be completed within the
two-year budget cycle and advance progress on a goal.

Priorities are refreshed each budget cycle as part of budget development.

Strategic Plan projects are those which: Advance a Strategic Plan Goal; Have resources identified in the budget to carry it out (or at least a phase of it); Have a clear scope of work and proposed start/end dates; Are not part of “baseline” services and Usually involve multiple departments.

Departments have identified strategic plan priorities within the departmental budget narrative section of the document.

This narrative includes the goal, a description of the project or program, the timeline for completion and the estimated budget. Additional information on the City’s strategic Plan and project status is available at https:/ /berkeleyca.gov/ your-go
vernment/our-work/strategic-plan
Strategic Plan Goals
➤ Create affordable housing
and housing support
services for our most
vulnerable community
members.
➤ Be a global leader in
addressing climate change,
advancing environmental
justice, and protecting the
environment.
➤ Champion and demonstrate
social and racial equity.
➤ Provide state-of-the-art, well
maintained infrastructure,
amenities, and facilities.
➤ Create a resilient, safe,
connected, and prepared
City.
➤ Foster a dynamic,
sustainable, and
locally-based economy.
➤ Provide an efficient and
financially-healthy City
government.
➤ Attract and retain a talented
and diverse City government
workforce.
➤ Be a customer-focused
organization that provides
excellent, timely, easily
accessible service and
information to the
community.
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Glossary of Budget terms City of Berkeley, California | Proposed Budget 2025 & 2026 Glossary of Budget Terms
Accounting System The total set of records and procedures used to record, classify, and report information on the financial status and operations of an entity.

Adopted Budget The budget document formally approved by the City Council.

Amended Budget The Adopted budget plus any modifications (increase, decrease, or transfer) approved by the City Council during the two amendments to the annual appr
opriation ordinance (AAO#1 and AAO#2).

American Rescue Plan
Act (ARPA)
A bill signed into law in 2021 to provide additional relief to address the continued impact of the COVID-19 pandemic on the US economy, public health, state
and local governments, individuals and businesses.

Appropriation An authorization granted by the City Council to make expenditures and to incur obligations for purposes specified in the Appropriation Ordinance.

An appropriation is usually for a fixed amount and time limited, and must be expended before the deadline.

Assessed Valuation A valuation set upon real estate or other property by the County Assessor and the State as a basis for levying taxes.

Assets
Resources owned or controlled by the City that have value and available to meet debts and obligations.

Balanced Budget
A budget in which planned expenditures are equal to or do not exceed planned revenue in the same fiscal year.

Baseline Budget
Resources necessary to meet an established and existing service level.

Basis of Budgeting Basis of budgeting refers to the method used for recognizing revenues and expenditures in budget. The City uses the modified accrual basis of acc
ounting for budgetary purposes, which follows Generally Accepted Accounting Principles.

Beginning Fund Balance Fund balance available in a fund from the end of the prior year for use in the following year.

Biennial Budget
The financial plan of the City with estimates of expenditures and revenues for a two-year period that expresses the City’s values and strategic
plans.

Bond A City may raise capital funds by issuing a written promise to pay a specified sum of money, called the face value or principal amount; at a specified date
or dates in the future, together with the periodic interest at a specified rate.

Budget Calendar The schedule of key dates or milestones that a government follows in the preparation and adoption of the budget.

Budget Document
The official published instrument that shows the comprehensive budget prepared by the budget office and supporting staff.

Budget Message
A general written description summarizing the proposed budget.

The budget message explains principal budget issues against the backgr
ound of financial experience in recent years and presents recommendations made by the City Manager.
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City of Berkeley, California | Proposed Budget 2025 & 2026 Glossary of Budget terms Budget Modification A change of expenditure levels and corresponding resources needed to accomplish an existing service level or unanticipated service. All budget modifications are r
eflected in the current year budget and
are approved by the City Council through the Annual Appropriations Ordinance.

Budget Supplement
A request for an increase or decrease in an existing service level (over and above the baseline budget).

Camps F
und
(Playground Camps)
A special revenue fund established to account for the revenue and expenses to operate and maintain the City’s resident camps and day camp, including
Berkeley Tuolumne Camp (BTC), Echo Lake Camp,
Cazadero Camp and Berkeley Day Camp.

Capital Budget A plan for capital expenditures and the means of financing them during the first year of the Capital Improvement Program. Included are ex
penditures made for land, building, permanent public works projects, major reconstruction or renovation of structures, and major landscaping or park improvements.

Capital Improvement
Program (CIP) Fund
Established to pay for some of the City’s capital projects. The primary source of funding for the CIP Fund is an annual transfer from the General F
und to the CIP Fund. The secondary source of funding is the excess property transfer tax over a certain amount (depends on current fiscal policy).

Capital Improvement
Program (CIP)
A multi-year spending plan for infrastructure improvements and other specific large-scale recurring purchases. The City creates a five-year CIP while ind
ustry standard varies from 5-30 years.

Capital Outlay Expenditures to maintain, upgrade, acquire, or repair capital assets.

Capital Project A project that helps maintain, improve, or adds to the City’s infrastructure. Typically, a project is considered a capital project if it r
esults in an acquisition of a new asset or new construction, improvements, expansion, renovation, rehabilitation, repairs, or replacement of an existing City facility or other infrastructure assets.

Carryover
Appropriated balance of funds from prior fiscal year brought forward to the new fiscal year.

CDBG
The Community Development Block Grant (CDBG) is a federal program for the development of housing and community projects. Funds are awarded t
o community- based agencies on an annual basis to carry out these activities.

City Charter Legal authority approved by the voters of the City of Berkeley under the State of California Constitution establishing the government organization.

Clean
Storm Water Fund Provides the funding for the maintenance and improvement of the City’s storm water drainage system to reduce the pollutants in storm water from entering local creeks and the Bay. Revenue to this fund is from the collection of fees charged to every owner of real property in the city of Berkeley and is collected through property taxes.

Community Agencies
Non-City agencies in Berkeley which provide public services with some financial assistance from the City. These monies may come either from the General Fund or community block grants from the Federal government.
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Glossary of Budget terms City of Berkeley, California | Proposed Budget 2025 & 2026 Contingency Funds appropriated by the City Council for unforeseen needs.

Contracted Services Fees paid to external parties who provide services to the City in support of City operations.

Debt Service Actual cost of interest and principal on bond maturities as well as revenue anticipation notes.

Debt Service
Funds Funds used for the accumulation of resources set aside to meet current and future debt service obligations on long-term debt.

Deficit
An excess of expenditure or liabilities over revenue or assets during a set period, usually a fiscal year.

Department
An organizational unit comprised of divisions or programs. It is possible for a department to be comprised of only one division.

Discretionar
y Revenue Revenue that the City Council has the authority to allocate for any purpose. Often refers to the General Fund, as opposed to Special Funds.

Division
A functional grouping of related activities within a department. There are usually several activities within a division.

Dual Appr
opriation Revenue that is initially budgeted for receipt in one fund and subsequently transferred for expenditure in another fund.

Encumbrance
Funds not yet expended and are delegated or set aside in anticipation of an expenditure in the form of a purchase order, contract, or other commitment, char
geable to an appropriation. These funds cease to be
an encumbrance when paid.

Enterprise Fund Funds intended to be self-supporting and are used for activities which fees are charged to external customers for goods or services.

Expenditure
Designates the cost of goods delivered or services rendered, whether paid or unpaid. Where accounts are kept on the accrual or modified accrual basis
of accounting, costs are recorded when goods are
received or services rendered. Where accounts are kept on a cash basis, expenditures are recognized when the cash payments are made.

Fees
A charge to cover the cost of services (e.g., building inspection fee, zoning fee, etc.).

Fiscal Y
ear A twelve-month period of time to which the budget applies. For the City of Berkeley, this period is from July 1 through June 30.

Fixed Asset
A tangible item of a long-term character such as land, buildings, furniture, and other equipment with a unit cost in excess of $5,000.

Fringe Benefits
Benefits to City employees, in addition to salaries, paid by the City. These benefits include social security, pensions, workers’ compensation, unemployment compensation, lif
e and health
insurance.

Fiduciary Funds Funds used to account for resources held for the benefit of parties outside the City of Berkeley. Fiduciary funds are not reflected in the gov
ernment-wide financial statements because the resources of those funds are not available to support the City’s own programs.

Full Time Equivalency
(FTE)
One or more employee positions totaling one full year of service or approximately 2,080 hours a year. The number of full-time equivalent positions ar
e funded in the budget.
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City of Berkeley, California | Proposed Budget 2025 & 2026 Glossary of Budget terms Fund An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources, together with all
related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations.

Fund Balance
Within a specific operating fund, the net of expenditures and revenues.

Funding Source Identifies fund(s) that will provide resources for City expenditures.

Gas Tax Fund This fund is required by State law to account for gas tax revenues received from the State and expended for construction and maintenance of City
streets.

General Fund The primary operating fund of the City. It is discretionarily used for multiple purposes and has the most flexibility in how funding can be spent.

General
Obligation (GO)
Bond
A bond whose repayment is guaranteed by pledging all the assets and revenues of a government agency.

General
Plan The General Plan is a long-range planning document that provides the City a framework for action and the direction in which to focus that action. General Plan
Elements are areas in which the City has elected
to administer and manage the delivery of services to its community.

General Fund Revenue General sources of income the City collects and receives into the Treasury for public use (e.g., property tax). There are no restrictions as to the use of these monies - often referred to as Discretionary Revenue.

Governmental Funds
Funds used to account for essentially the same functions reported as governmental activities in the government-wide financial statements.

The City maintains
several individual governmental funds organized by
their type (general, special revenue, debt service, and capital projects funds).

Grant
A contribution from one government unit to another, usually made for a specific purpose and time period.

Indirect Cost
Necessary costs incurred for the functioning of an organization as a whole and not readily assignable to specific cost objectives, such as administrativ
e support.

Infrastructure Facilities, structures, and utilities needed for the functioning of a community or society intended for long-term use such as roads, water lines, sewers, public buildings,
and parks.

Interest Income Revenue earned during a specific time period from an organization’s investments that pay interest.

Interfund T
ransfers Monies appropriated from one fund to another fund. This is done to reimburse the fund for expenses or to finance the operation of the other fund.

Interdepar
tmental
Charges
Departments charging to perform or provide specific services to other City departments on a cost for services basis. The services performed are char
ged to the using department.

Internal Service Funds These are funds used to account for goods and services provided by certain City departments or programs to other City departments or progr
ams of the City on a cost-reimbursement fee basis.
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Glossary of Budget terms City of Berkeley, California | Proposed Budget 2025 & 2026 Library Tax Fund Provides funding for the Berkeley Public Library system. The primary source of revenue to the fund is the Library Tax, which was originally established in
1980 and reauthorized in 1988.

Lost Time A measure used by departments to measure excessive absenteeism. It is derived by adding an employee’s sick time, workers’ compensation, and any other unpaid absences.

Mandate
(Mandated
Services)
A legal requirement, usually imposed by State or Federal law. This term is used to refer to City services, which are provided to comply with State or F
ederal laws.

Marina Fund Fees generated from vessels that berth at the Marina, commercial building and ground leases and special events provide the revenue that funds the oper
ations at the Berkeley Waterfront, including University Avenue and the Bay Trail, from Frontage Road to Marina Boulevard; and all land, infrastructure and Marina waters west of Marina Blvd.

Materials, Supplies and
Services
Expenditures for materials, supplies and related services which are ordinarily consumed within a fiscal year and which are not included in department
inventories.

Measure GG Berkeley voters approved the Measure GG Fire and Disaster Tax in November 2008 to stop rotating fire station closures and to fund advanced lif
e support personnel, equipment, and training. Voters
also aimed to bolster community emergency response and disaster preparedness by providing training, equipment, and education to Berkeley community members.

Measure FF
Approved by Berkeley voters in November 2020. The revenue from this tax is used to fund firefighter and emergency medical response, upgrades
to the 9-1-1 dispatch system, hazard mitigation, and wildfire prevention and preparedness activities.

Municipal Code A book that contains City Council approved ordinances presently in effect. The Code defines City policies in various categories.

Off-Street
Parking Fund An enterprise fund used for capital, operation, and maintenance of off-street parking facilities (garages). The City of Berkeley owns three garages (Center Street Garage, Oxford Garage, and Telegraph Channing Garage).

Operating Budget
A programmatic, financial, and organizational plan for furthering the goals of the City Council through departments of the City, which does not include capital impr
ovement projects.

Operating Expenses Expenses incurred as a result of day-to-day operations.

Ordinance A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries unless it is in conflict with any high
er form of law, such as a State statute or constitutional provision. An ordinance has higher legal standing than a resolution.

A law set forth by a government authority, specifically, a municipal regulation.

Parking Meter Fund
An enterprise fund that provides the funding for the maintenance, collection, capital, and enforcement of parking meters. Revenue is generated
through payments made by hourly parkers using “pay and
display” parking meters and single space parking meters from the City’s eight parking meter routes.
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City of Berkeley, California | Proposed Budget 2025 & 2026 Glossary of Budget terms Parks Tax Fund A special tax charged to Berkeley property owners on a square foot basis and is used to fund the maintenance of parks, city trees, and landscaping in
the City of Berkeley. Berkeley voters approved the tax in May 1997 to replace the Landscape Assessment District.

Performance Measure A performance indicator is a measurement designed by a reasoning process to determine whether or not a service objective has been met.

It measures the effectiveness of achieving the objective or how well the objective has been accomplished.

Permit Service Center
Fund
Serves as the fund for the collection of zoning fees, building fees, and plan check fees. The fees are established by the City Council through a public hearing and adoption
of a resolution establishing a fee
schedule.

PERS (CalPERS) Public Employees Retirement System. - A pension plan administered by the State of California for government agencies.

Personnel Expenditur
es Salaries and wages paid to employees.

Program Revenues Revenues received by a department as a result of the services or operations of that department (such as user fees), which are used to fina
nce the related services or programs. Program Revenue is not discretionary (general-purpose) revenue.

Property Tax California State Constitution Article XIII A provide that the combined maximum property tax rate on any given property equal 1% of its assessed v
alue unless an additional amount has been approved
by voters for special taxes or general obligation bonds. The County assesses properties, bills and collects these property taxes. The County remits the City’s share, including all penalties and interest.

Property Transfer Tax
This tax is levied at a rate of $1.50 per $100 of the value of consideration of equity value transferred. The County collects the tax and the City receives the revenues. The City can use up to one third of the revenue for seismic retrofits. Revenues are dependent on how frequently the property is transferred and on the accrued value at the time of transfer.

Proposed Budget
The working document for the fiscal year under discussion.

Proposition 218 Approved by California voters in November 1996 that limits local government revenue powers. This constitutional amendment protects taxpay
ers by limiting the methods by which local governments can create or increase taxes, fees and charges without taxpayer consent.

Proposition 218 requires voter approval prior to imposition or increase of general taxes, assessments, and certain user fees.

Proprietary Funds
Generally used in governmental accounting to account for activities that involve business-like services for which the City charges outside customers or
internal departments of the City.

Purchase Order Authorizes the delivery of specific goods or services, and incurrence of debt for them.

Redev
elopment Agency
Fund
This fund accounts for the activities of the Redevelopment Agency of the City, which was created by the City Council and carry out rede
velopment plans for designated areas of the City.

Repairs and
Maintenance
Expenditures for repairs and maintenance of all equipment and supplies, buildings, structures and grounds.
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Glossary of Budget terms City of Berkeley, California | Proposed Budget 2025 & 2026 Reserve An account used to set aside a portion of the fund balance to meet any future costs or financial obligations, whether for legal obligations or those arising
unexpectedly.

Resolution A special order of the City Council that requires less legal formality than an ordinance in terms of public notice and the number of public readings
prior to approval.

Revenue Bonds A type of bond usually issued to construct facilities. The bonds are repaid from revenue produced by the operation of those facilities.

Rev
enues Amounts estimated to be available for appropriation during the fiscal year. Included are carry-over balances and new revenues.

Salary Sa
vings That percentage or dollar amount of salaries which can be expected to be unspent during the fiscal year due to vacancies and employees receiving less than the top-step pay of the classification.

Sales Tax
The City receives one percent of the 10.25% of taxes assessed on retail sales or leases of tangible personal property in the City.

Sanitary Sewer
Fund Established to pay for the costs of operation, maintenance, rehabilitation and improvement of the City’s sanitary sewer collection system. Sewer
service fees are charged to users of the City’s sanitary system.

Secured Taxes Taxes levied on real properties in the City which are “secured” by liens on the properties.

Service Level
Indicates a project’s effect on existing levels of service provision or identifies a new service to be provided to the public.

Special Assessment
Fund
A fund used to account for the financing of public improvements or services deemed to benefit primarily the properties against which special assessments
are levied.

Special Revenue Funds Funds that are restricted or committed to expenditures for specific purposes and therefore cannot be used for other expenses.

Spending Limitation
(Gann Limit)
Article XIII B of the California Constitution establishes a spending limitation on government agencies within California. The spending limit is
a mandated calculation of how much the City is allowed to expend in one fiscal year. The amounts of appropriations subject to the limit are budgeted proceeds of taxes. The total of these budgeted revenues cannot exceed the total appropriations limit. Annually, local governments may increase the appropriate limit by a factor comprised of the change in population combined with the California inflation rate as determined by the State Finance Department.

Strategic Plan
An organization’s long-term plan that aims to establish and achieve the organizational goals. It determines the scope and direction of an organization.

Str
eet Light
Assessment District
Fund
Provides for maintenance of the City’s 8,011 streetlights along the public streets, parking lots, pathways, recreation facilities, and marina.

Also, it is t
o be used for installation or construction of public lighting facilities. Revenue to this fund is collected through annual property taxes and is capped by Proposition 218, allowing for no rate increase to this assessment without voter approval.
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City of Berkeley, California | Proposed Budget 2025 & 2026 Glossary of Budget terms Supplemental
Assessment
An assessment of real property occurring after the real property lien date of January 1
st of each year as a result of new construction or
a change in ownership. The assessor determines the new value of the property based on current market values, and then calculates the difference between the new value and the old value set on January 1 st.

Surplus A positive value. An excess of revenue or assets over expenditure or liabilities during a set period, usually a fiscal year.

Tax Le
vy Amount of tax dollars raised by the imposition of the tax rate on the assessed valuation of property.

Tax Rate
The amount of tax levied for each $100 of assessed valuation.

Tier 1 Funding Council and departmental requests for General Fund support (over the baseline) for personnel, programs and projects are prioritized into three tiers.

Tier 1 funding refers to additional appropriations from the General Fund or Capital Improvement Program (CIP) Fund approved as part of the biennial budget. Tier 1 refers to items that operational must be paid for; items that support a federal, state or locally mandated function; items that support public health and safety, critical operations and/or critical infrastructure needs; items that support the implementation of the City’s strategic plan goals and/or have been approved by Council; and items that either generate revenue, are grant funded or otherwise leverage additional funding.

Transient Occupancy
Tax (TOT)
A 12% tax is levied on charges for occupancy of hotel and motel rooms for stays of 30 days or less.

Unfunded
(Supplemental)
Requests
An item for which funding is not included by the City Administrator due to financial limitations, not because the request lacks merit. The Council may act t
o include them in the final budget, which may require
reordering of budget priorities.

Unfunded Liabilities Unfunded liabilities are defined as identifiable obligations of an organization for which the organization does not have 100% of the funding (cash or
other assets) set aside to cover the cost should all
obligations become immediately due.

Utility Users Tax A 7.5% tax is levied on utility billings for gas and electric and intra- state telephone services.

Year-End
This term means as of June 30th (end of the fiscal year).

Zero Waste Fund This enterprise fund accounts for the revenues and expenses related to refuse collection and solid waste disposal services. aPP end Ice S
300

City of Berkeley, California | Proposed Budget 2025 & 2026

City of Berkeley
2180 Milvia St, Berkeley,
CA 94704

NOTICE OF PUBLIC HEARING

BERKELEY CITY COUNCIL
FY 2025 AND FY 2026 ADOPTED BIENNIAL BUDGET

PUBLIC HEARING
The City Manager’s Office is proposing a public hearing for the adoption of the Fiscal Year 2025 and Fiscal Year 2006 Budget, which is being presented to the City Council.

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 Sharon Friedrichsen at (510) 981-7000.

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.

Posted: June 13, 2024
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 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

ACTION CALENDAR
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: FY 2025 Annual Appropriations Ordinance

RECOMMENDATION
Adopt first reading of an Ordinance adopting the FY 2025 Annual Appropriations Ordinance (AAO) in the amount of $780,976,005 (gross appropriations) and $674,929,717 (net appropriations).

FISCAL IMPACTS OF RECOMMENDATION
The FY 2025 Annual Appropriations Ordinance authorizes gross appropriations of $780,976,005 and net appropriations of $674,929,717. The General Fund Umbrella of Funds (Funds 011-099) totals $283,343,988 and the balance of $497,632,017 represents the other non-discretionary funds.

BACKGROUND
The City Charter states that at the time of budget adoption that the Council passes an annual appropriations ordinance, which shall be based upon the budget submitted by the City Manager and as amended by the City Council. The AAO establishes the expenditure limits by fund for FY 2024. Exhibit A provides a Fund-by-Fund summary of these limits for FY 2025.

The FY 2025 Annual Appropriations Ordinance is a Strategic Plan Priority, advancing our goal to provide an efficient and financially-healthy City government.

ENVIRONMENTAL SUSTAINABILITY
There are no identifiable environmental effects or opportunities associated with the act of adopting the budget/appropriations ordinance/amendments. 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.

RATIONALE FOR RECOMMENDATION
The recommendation allows the City to set the adopted funding limits for FY 2025.

CONTACT PERSON
Sharon Friedrichsen, Budget Manager, City Manager’s Office, 981-7000

Amendment: FY 2025 Annual Appropriations Ordinance CONSENT CALENDAR June 25, 2024

Rama Murty, Senior Management Analyst, City Manager’s Office, 981-7000 Attachments:
1: Ordinance
Exhibit A: FY 2025 Annual Appropriation Ordinance Summary of Appropriations by Fund

ORDINANCE NO. #,###-N.S.

ADOPTING THE ANNUAL APPROPRIATIONS ORDINANCE BASED ON THE ADOPTED BUDGET FOR FISCAL YEAR 2025 AS PROPOSED BY THE CITY

MANAGER AND PASSED BY THE CITY COUNCIL
BE IT ORDAINED by the Council of the City of Berkeley as follows:

Section 1. That the Annual Appropriations Ordinance based on the budget for FY 2025 submitted by the City Manager and passed by the City Council be adopted as follows and as summarized in Exhibit A:

A. General Fund (Funds 001-099) 283,343,988
B. Special Funds (Funds 100-199) 162,957,717
C. Grant Funds (Funds 300-399) 51,924,999
D. Capital Projects Funds (Funds 500-550) 36,231,072
E. Debt Service Fund (Funds 551-599) 13,363,356
F. Enterprise Funds (Funds 600-669) 162,628,095
G. Internal Service Funds (Funds 146, 670-699) 56,865,855 H. Trust Funds (Funds 701-759) 213,777
H. Successor Agency (Funds 760-769) 57,120
I. Agency Funds (Funds 771-799) 5,450,818
J. Other Funds (Funds 800-899) 7,939,208
K. Total
Total General Fund 283,343,988
Add: Total Other Than General Fund 497,632,017
Gross Revenue Appropriated 780,976,005
Less: Dual Appropriations -51,883,591
Less: Revolving/Internal Service Funds -54,162,697
Net Revenue Appropriated 674,929,717
Section 2. The City Manager is hereby permitted, without further authority from the City Council, to make the following transfers by giving written notice to the Director of Finance:

a. From the General Fund to the General Fund – Stability Reserve Fund; Catastrophic Reserve Fund; PERS Savings Fund; Health State Aid Realignment; Fair Election Fund; Capital Improvement Fund; Phone System Replacement; Equipment Replacement Fund; Public Liability Fund; Catastrophic Loss Fund; IT Cost Allocation Fund: Police Employee Retiree Health Assistance Plan; Safety Members Pension Fund; and Sick Leave Entitlement Fund.
b. To the General Fund from the General Fund – Stability Reserves Fund; Catastrophic Reserves Fund; Community Development Block Grant Fund; Street Lighting Assessment District Fund; Zero Waste Fund; Marina Operations and Maintenance Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Permit Service Center Fund; Parking Meter Fund; Unified Program (CUPA); and Health State Aid Realignment Fund.
c. From GF-Payroll Deduction Trust Fund to Employee Training Fund d. To the First Source Fund from the Parks Tax Fund; Capital Improvement Fund; and the Marina Fund.
e. From Measure FF – Public Safety Fund to Paramedic Tax Fund f. From Capital Improvement Fund to Berkeley Repertory Theater Fund; and 2010 COP (Animal Shelter) Fund.
g. To the Public Art Fund from the Parks Tax Fund; Capital Improvement Fund; and the Marina Fund.
h. To CFD#1 District Fire Protection Bond (Measure Q) from Special Tax Bonds CFD#1 ML-ROOS.
i. To Private Sewer Lateral Fund from Sanitary Sewer Operation Fund. j. To Catastrophic Loss Fund from Permit Service Center Fund. k. To Catastrophic Loss Fund from Unified Program (CUPA) Fund. l. To the Building Purchases and Management Fund from General Fund; Health (General) Fund; Rental Housing Safety Program Fund; Measure B Local Streets & Road Fund; Employee Training Fund; Zero Waste Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Permit Service Center Fund; Off Street Parking Fund; Parking Meter Fund; Unified Program (CUPA) Fund; Building Purchases & Management Fund; Building Maintenance Fund; Central Services Fund; and Health State Aide Realignment Trust Fund.
m. To Equipment Replacement Fund from General Fund; Mental Health Services Act Fund; Health (Short/Doyle) Fund; Vector Control Fund; Paramedic Tax Fund; Playground Camp Fund; State Transportation Tax Fund; Rental Housing Safety

Program Fund; Parks Tax Fund; Street Light Assessment District Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Permit Service Center Fund; Parking Meter Fund; Equipment Maintenance Fund; Building Maintenance Fund; and Central Services Fund.
n. To the Equipment Maintenance Fund from General Fund; Health (General) Fund; Mental Health Services Act Fund; Health (Short/Doyle) Fund; Vector Control Fund; Paramedic Tax Fund; Library - Discretionary Fund; Playground Camp Fund; State Transportation Tax Fund; Rental Housing Safety Program Fund; Rent Stabilization Board Fund; Parks Ta Fund; Street Light Assessment District Fund; FEMA Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Permit Service Center Fund; Off Street Parking Fund; Parking Meter Fund; Equipment Maintenance Fund; Building Maintenance Fund; and Central Services Fund.
o. To the Building Maintenance Fund from the General Fund; Health (General) Fund; Health (Short/Doyle) Fund; Measure B Local Street & Road Fund; Parks Tax Fund; Street Light Assessment District Fund; Zero Waste Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Off Street Parking Fund; Parking Meter Fund; Equipment Maintenance Fund; Building Maintenance Fund; and Mental Health State Aid Realignment Fund.
p. To the Central Services Fund from the General Fund; First Source Fund; Health (Short/Doyle) Fund; Library-Discretionary Fund; Playground Camp Fund; Rent Stabilization Board Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation; Building Purchases & Management Fund; Building Maintenance Fund; Central Services Fund; and Mental Health State Aid Realignment Fund.
q. To Information Technology Cost Allocation Plan Fund from General Fund; Target Case Management/Linkages Fund; Health (Short/Doyle); Library Fund; Playground Camp Fund; State Transportation Tax Fund; CDBG Fund; Rental Housing Safety Program; Rent Stabilization Board Fund; Parks Tax Fund; Street Light Assessment District Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation; Clean Storm Water Fund; Permit Service Center Fund; Off Street Parking Fund; Parking Meter Fund; Unified Program (CUPA) Fund; Equipment Maintenance Fund; Building Maintenance Fund; Information Technology Cost Allocation Plan Fund; Health State Aid Realignment Trust Fund; and Mental Health State Aid Realignment Fund.
r. To the Workers' Compensation Self-Insurance Fund from General Fund; Special Tax for Severely Disabled Measure E Fund; First Source Fund; HUD Fund; ESGP Fund; Health (General) Fund; Target Case Management/Linkages Fund; Mental Health Service Act Fund; Health (Short/Doyle) Fund; EPSDT Expansion Proposal

Fund; Senior Nutrition (Title III) Fund; C.F.P. Title X Fund; Fund Raising Activities Fund; Berkeley Unified School District Grant; Vector Control Fund; Paramedic Tax Fund; Alameda County Grants Fund; Senior Supportive Social Services Fund; Family Care Support Program Fund; Domestic Violence Prevention – Vital Statistics Fund; Affordable Housing Mitigation; Inclusionary Housing Program; Library – Discretionary Fund; Playground Camp Fund; Community Action Program Fund; State Proposition 172 Public Safety Fund; State Transportation Tax Fund; CDBG Fund; Rental Housing Safety Program; Measure B Local State & Road Fund; Measure B Bike & Pedestrian Fund; Measure B – Paratransit Fund; Measure F Alameda County Vehicle Registration Fee Streets & Roads Fund; Measure BB – Paratransit Fund; Fair Election Fund; Measure U1 Fund; One-Time Grant: No Cap Expense Fund; Rent Stabilization Board Fund; Parks Tax Fund; Measure GG – Fire Prep Tax Fund; Street Lighting Assessment District Fund; Employee Training Fund; Private Percent – Art Fund; Measure T1 – Infrastructure & Facilities Fund; FUND$ Replacement Fund; Capital Improvement Fund; FEMA Fund; CFD #1 District Fire Protect Bond Fund; Special Tax Bonds CFD#1 ML-ROOS Fund; Shelter+Care HUD Fund; Shelter+Care County Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Private Sewer Lateral Fund; Permit Service Center Fund; Off-Street Parking Fund; Parking Meter Fund; Unified Program (CUPA) Fund; Building Purchases & Management Fund; Equipment Replacement Fund; Equipment Maintenance Fund; Building Maintenance Fund; Central Services Fund; Workers’ Compensation Fund; Public Liability Fund; Information Technology Cost Allocation Plan Fund; Health State Aid Realignment Trust Fund; Tobacco Control Trust Fund; Mental Health State Aid Realignment Fund; Alameda Abandoned Vehicle Abatement Authority; and Bio-Terrorism Grant Fund.
s. To the Sick Leave and Vacation Leave Accrual Fund from General Fund; Special Tax for Severely Disabled Measure E Fund; First Source Fund; HUD Fund; ESGP Fund; Health (General) Fund; Target Case Management/Linkages Fund; Mental Health Service Act Fund; Health (Short/Doyle) Fund; EPSDT Expansion Proposal Fund; Senior Nutrition (Title III) Fund; C.F.P. Title X Fund; Fund Raising Activities Fund; Berkeley Unified School District Grant; Vector Control Fund; Paramedic Tax Fund; Alameda County Grants Fund; Senior Supportive Social Services Fund; Family Care Support Program Fund; Domestic Violence Prevention – Vital Statistics Fund; Affordable Housing Mitigation; Inclusionary Housing Program; Library – Discretionary Fund; Playground Camp Fund; Community Action Program Fund; State Proposition 172 Public Safety Fund; State Transportation Tax Fund; CDBG Fund; Rental Housing Safety Program; Measure B Local State & Road Fund; Measure B Bike & Pedestrian Fund; Measure B – Paratransit Fund; Measure F Alameda County Vehicle Registration Fee Streets & Roads Fund; Measure BB – Paratransit Fund; Fair Election Fund; Measure U1 Fund; One-Time Grant: No Cap Expense Fund; Rent Stabilization Board Fund; Parks Tax Fund; Measure GG – Fire Prep Tax Fund; Street Lighting Assessment District Fund; Employee Training Fund; Private Percent – Art Fund; Measure T1 – Infrastructure & Facilities Fund; FUND$ Replacement Fund; Capital Improvement Fund; FEMA Fund; CFD

#1 District Fire Protect Bond Fund; Special Tax Bonds CFD#1 ML-ROOS Fund; Shelter+Care HUD Fund; Shelter+Care County Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Private Sewer Lateral Fund; Permit Service Center Fund; Off-Street Parking Fund; Parking Meter Fund; Unified Program (CUPA) Fund; Building Purchases & Management Fund; Equipment Replacement Fund; Equipment Maintenance Fund; Building Maintenance Fund; Central Services Fund; Workers’ Compensation Fund; Public Liability Fund; Information Technology Cost Allocation Plan Fund; Health State Aid Realignment Trust Fund; Tobacco Control Trust Fund; Mental Health State Aid Realignment Fund; Alameda Abandoned Vehicle Abatement Authority; and Bio-Terrorism Grant Fund.
t. To the Payroll Deduction Trust Fund from General Fund; Special Tax for Severely Disabled Measure E Fund; First Source Fund; HUD Fund; ESGP Fund; Health (General) Fund; Target Case Management/Linkages Fund; Mental Health Service Act Fund; Health (Short/Doyle) Fund; EPSDT Expansion Proposal Fund; Senior Nutrition (Title III) Fund; C.F.P. Title X Fund; Fund Raising Activities Fund; Berkeley Unified School District Grant; Vector Control Fund; Paramedic Tax Fund; Alameda County Grants Fund; Senior Supportive Social Services Fund; Family Care Support Program Fund; Domestic Violence Prevention – Vital Statistics Fund; Affordable Housing Mitigation; Inclusionary Housing Program; Library – Discretionary Fund; Playground Camp Fund; Community Action Program Fund; State Proposition 172 Public Safety Fund; State Transportation Tax Fund; CDBG Fund; Rental Housing Safety Program; Measure B Local State & Road Fund; Measure B Bike & Pedestrian Fund; Measure B – Paratransit Fund; Measure F Alameda County Vehicle Registration Fee Streets & Roads Fund; Measure BB – Paratransit Fund; Fair Election Fund; Measure U1 Fund; One-Time Grant: No Cap Expense Fund; Rent Stabilization Board Fund; Parks Tax Fund; Measure GG – Fire Prep Tax Fund; Street Lighting Assessment District Fund; Employee Training Fund; Private Percent – Art Fund; Measure T1 – Infrastructure & Facilities Fund; FUND$ Replacement Fund; Capital Improvement Fund; FEMA Fund; CFD #1 District Fire Protect Bond Fund; Special Tax Bonds CFD#1 ML-ROOS Fund; Shelter+Care HUD Fund; Shelter+Care County Fund; Zero Waste Fund; Marina Operations/Maintenance Fund; Sanitary Sewer Operation Fund; Clean Storm Water Fund; Private Sewer Lateral Fund; Permit Service Center Fund; Off-Street Parking Fund; Parking Meter Fund; Unified Program (CUPA) Fund; Building Purchases & Management Fund; Equipment Replacement Fund; Equipment Maintenance Fund; Building Maintenance Fund; Central Services Fund; Workers’ Compensation Fund; Public Liability Fund; Information Technology Cost Allocation Plan Fund; Health State Aid Realignment Trust Fund; Tobacco Control Trust Fund; Mental Health State Aid Realignment Fund; Alameda Abandoned Vehicle Abatement Authority; and Bio-Terrorism Grant Fund.

Section 3. Copies of this Ordinance shall be posted for two days prior to adoption in the display case located near the walkway in front of Council Chambers, 2134 Martin Luther King Jr. Way. Within 15 days of adoption, copies of this Ordinance shall be filed at each

branch of the Berkeley Public Library and the title shall be published in a newspaper of general circulation.

Attachment for Annual Appropriations Ordinance - Fiscal Year 2025

REVOLVING FUNDS/INTERNAL SERVICE FUNDS
Appropriations are identified with revolving and internal service funds. Such funds derive revenue by virtue of payment from other fund sources as benefits are received by such funds, and the total is reflected in the "Less Revolving Funds and Internal Service Funds" in item I. The funds are:

DUAL APPROPRIATIONS - WORKING BUDGET
Dual appropriations are identified with revenues generated by one fund and transferred to another fund. Both funds are credited with the applicable revenue, and the total is reflected in the "Less Dual Appropriations" in item I. The dual appropriations are:

Revolving/Internal Service Funds
Employee Training Fund 860,645
Equipment Replacement Fund 6,572,107
Equipment Maintenance Fund 11,551,467
Building Maintenance Fund 5,677,341
Central Services Fund 399,519
Workers' Compensation Fund 6,620,627
Public Liability Fund 3,678,458
18,802,533
Subtotal Revolving/Internal Service Funds 54,162,697$
Information Technology Fund
Transfers to the General Fund
Indirect Cost Reimbursement
CDBG Fund 176,194
Street Light Assessment District Fund 115,502
One-Time Grant: No Cap Exp 78,545
Zero Waste Fund 2,643,473
Marina Enterprise Fund 449,252
Sanitary Sewer Fund 1,091,386
Clean Storm Water Fund 176,832
Permit Service Center Fund 2,172,889
Unified Program (CUPA) Fund 88,045
Subtotal Transfers to General Fund: 6,992,118$

Transfer to Safety Members Pension Fund from General Fund 551,804 6,500,000
Transfer to Health State Aid Realignment from General Fund 1,953,018 Transfer to Fair Election Fund from General Fund 612,210 Transfer to Capital Improvement Fund (CIP) from General Fund 12,950,905 Transfer to Equipment Replacement Fund from General Fund 1,081,699 Transfer to Public Liability Fund from General Fund 2,450,111 Transfer to Catastrophic Loss Fund from General Fund 6,278,457 Transfer to IT Cost Allocation Fund from General Fund 71,335 400,136
Transfer to Sick Leave Entitlement Fund from General Fund 201,501 750,000
5,000,000
Transfer to General Fund from Health State Aid Realignment Fund 2,643,280 757,925
499,802
Transfer from CIP Fund to 2010 COP (Animal Shelter) Fund 402,613 90,501
50,555
5,082
Transfer to General Fund from Parking Meter Fund 1,042,288 498,355
Transfer to First Source Fund from Parks Tax Fund 6,234 Transfer to First Source Fund from Capital Improvement Fund 29,917 Transfer to First Source Fund from Marina Fund 1,875
Transfer to Public Art Fund from Parks Tax Fund 6,234
Transfer to Public Art Fund from Capital Improvement Fund 52,355 Transfer to Public Art Fund from Marina Fund 3,281
Subtotal Transfers to Other Funds: 44,891,473
Sub-Total Dual Appropriations 51,883,591$
Grand Total Dual Appropriations 106,046,288$
Transfer to Police Employee Retiree Health Assistance Plan from General Fund Transfer to General Fund from IT Cost Allocation Fund
Transfer to Catastrophic Loss Fund from Permit Service Center Fund Transfer to Catastrophic Loss Fund from Unified Program (CUPA) Fund Transfer to Private Sewer Lateral Fund from Sewer Fund
Transfer to Berkeley Repertory Theater Debt Service Fund from CIP Fund Transfer to Measure U1 Fund from General Fund
Transfer to Paramedic Tax Fund from Measure FF - Public Safety Fund Transfer from GF Payroll Deduction Trust Fund to Employee Training Fund Transfer from Library Tax Fund to Library - Trans Based Fund

EXHIBIT A
ERMA
Fund # Fund
FY 2025
Adopted
11 General Fund Discretionary 277,054, 651
13 GF -
Payroll Deduction Trust 750,000
16 Measure U1 - Housing 5,539,337
101 Library - Tax 31,815,703
102 Library - Trans Based 2,000,000
103 Library - Grants 67,526
104 Library - Friends & Gift 150,000
105 Library - Foundation 200,000
106 Asset Forefeiture 201,000
107 Special Tax Measure E 1,733,706
108 Workforce Investment 58,311
110 Sec 108 Loan Gty Asst. 1,183,612
111 Fund Raising Activities 50,333
113 Gilman Sports Field 318,415
115 Animal Shelter 52,480
116 Paramedic Tax 4,486,586
119 Domestic Violence Prev - Vit Stat 29,065
120 Affordable Housing Mitigation 26,798,048
121 Affordable Child Care 13,275
122 Inclusionary Housing Program 712,265
123 Condo Conversion 509,478
125 Playground Camp 3,911,261
126 State-Prop 172 Pub.Safety 446,694
127 State Transportation Tax 7,954,591
128 CDBG 4,566,152
129 Rental Housing Safety Program 2,657,072
130 Measure B - Local St & Road 2,007,551
131 Measure B - Bike & Pedestrian 47,646
132 Measure B - Paratransit 36,797
133 Measure F Alameda County VRF St & Rd 562,218
134 Measure BB - Local St & Road 9,586,869
135 Meaure BB - Bike & Pedestrian 2,028,132
136 Measure BB - Paratransit 975,667
138 Parks Tax 19,783,148
139 Streets and Open Space Improvement (SOSIP) 200,000
140 Measure GG - Fire Prep Tax 5,900,588
142 Streetlight Assesment District 3,252,909
143 Berkeley Bus Ec Dev 156,387
146 Employee Training 860,645
147 UC Settlement 5,111,175
148 Cultural Trust 116,780
149 Private Party Sidewalks 100,000
150 Public Art Fund 121,001
152 Vital & Health Statistics Trust Fund 30,292
156 Hlth State Aid Realign Trust 4,500,238
157 Tobacco Cont.Trust 368,910

SUMMARY OF APPROPRIATIONS BY FUND
25AAO.xlsx 6/6/2024 9:11 AM

EXHIBIT A
ERMA
Fund # Fund
FY 2025
Adopted

SUMMARY OF APPROPRIATIONS BY FUND
158 Mental Health State Aid Realign 5,276,501
159 Citizens Option Public Safety Trust 272,394
161 Al
ameda Cty Abandoned Vehicle Abatement 121,233
164 Measure FF 11,090,910
165 Fair Elections 650,932
301 Operating Grants - Federal 35,162
302 Operating Grants - State 8,260,364
306 Capital Grants - State 750,000
307 Capital Grants - Local 100,000
309 OTS DUI Enforcement Education Prg. 145,074
310 HUD/Home 904,340
311 ESGP 235,744
312 Health (General) 2,753,296
313 Target Case Management Linkages 1,507,317
315 Mental Health Service Act 11,713,181
316 Health (Short/Doyle) 7,506,568
317 EPSDT Expansion Proposal 493,511
318 Alcoholic Bev Ctr OTS/UC 58,644
319 Youth Lunch 111,153
320 Sr. Nutrition Title III 214,038
321 CFP Title X 203,566
324 BUSD Grant 216,521
325 Vector Control 372,174
326 Alameda County Grants 908,861
327 Senior Supportive Social Services 126,557
328 Family Care Support Program 91,307
329 CA Integrated Waste Management 5,244
331 Housing Mitigation 1,126,763
333 CALHOME 200,000
334 Community Action 283,416
336 One-Time Grant: No Cap Exp 3,282,470
339 MTC 752,827
340 FEMA 657,132
341 Alameda Cty Waste Mgt. 345,000
343 State Dept Conserv/Recylg 32,000
347 Shelter+Care HUD 6,644,440
348 Shelter+Care County 924,119
349 JAG Grant 58,989
350 Bioterrorism Grant 533,027
354 ARPA - Local Fiscal Recovery Fund 372,194
501 Capital Improvement Fund 15,732,182
502 Phone System Replacement 449,408
503 FUND$ Replacement 2,807,857
504 PEG-Public, Education & Government 100,000
511 Measure T1 - Infra & Facil. 10,696,058
512 Measure O 6,445,567
25AAO.xlsx 6/6/2024 9:11 AM

EXHIBIT A
ERMA
Fund # Fund
FY 2025
Adopted

SUMMARY OF APPROPRIATIONS BY FUND
552 09 Measure FF Debt Service 1,337,638
553 2015 GORBS 2,047, 259
554 2012 Lease R
evenue Bonds BJPFA 499,820
555 2015 GORBS - 2002 G.O. Refunding Bonds 378,696
556 2015 GORBS (2007, Series A) 142,540
557 2015 GORBS (2008 Measure I) 480,184
558 2010 COP (Animal Shelter) 140,085
559 Measure M GO Street & Water Imps 1,630,863
560 Infrastucture & Facilities Measure T1 4,699,006
561 Measure O - Housing Bonds 2,007,265
601 Zero Waste 63,843,856
608 Marina Operation 8,431,392
611 Sewer 32,682,155
612 Private Sewer Lateral FD 82,732
616 Clean Storm Water 9,085,787
621 Permit Service Center 26,739,100
622 Unified Program (CUPA) 967,783
627 Off Street Parking 7,112,934
631 Parking Meter 9,812,436
636 Building Purchases and Management 3,869,919
671 Equipment Replacement 6,572,107
672 Equipment Maintenance 11,551,467
673 Building Maintenance Fund 5,677,341
674 Central Services 399,519
676 Workers Compensation 6,620,627
678 Public Liability 3,678,458
679 Catastrophic Loss 3,447,023
680 IT Cost Allocation 18,802,533
706 Police Medical Trust Fund 48,281
721 Retiree Medical Trust Fund - BHA 2,970
722 Retiree Medical Trust Fund - IBEW 2,563
723 Retiree Medical Trust Fund - Local 1 22,595
724 Retiree Medical Trust Fund - Z1 Mgmt. 4,000
725 Retiree Medical Trust Fund - Z2 To Z6 12,000
726 Retiree Medical Trust Fund - Local 535 32,191
727 Retiree Medical Trust Fund - Local 790 37,106
731 Police EE Retiree Health Ast Plan 6,500
736 Fire Medical Trust Fund 45,571
762 Successor Agency - Savo DSF 57,120
776 Thousand Oaks Underground 98,448
777 Measure H - School Tax 500,000
778 Measure Q - CFD#1 Dis. Fire Protect Bond 507,914
779 Spl Tax Bds. CFD#1 ML-ROOS 776,665
780 Sick Leave Entitlement 322,955
781 Berkeley Tourism BID 740,277
782 Elmwood Business Improvement District 30,000
25AAO.xlsx 6/6/2024 9:11 AM

EXHIBIT A
ERMA
Fund # Fund
FY 2025
Adopted

SUMMARY OF APPROPRIATIONS BY FUND
783 Solano Ave BID 25,000
784 Telegraph Avenue Bus. Imp. District 616,664
785 Nor
th Shattuck BID 228,135
786 Downtown Berkeley Prop & Improv. District 1,604,760 801 Rent Board 7,939,208
GROSS EXPENDITURE: 780,976,005
Dual Appropriations (51,883,591)
Revolving & Internal Service Funds (54,162,697)

NET EXPENDITURE: 674,929,717
25AAO.xlsx 6/6/2024 9:11 AM

Internal
Office of the City Manager

ACTION CALENDAR
June 25, 2024

To: Honorable Mayor and Members of the City Council
From: Dee Williams-Ridley, City Manager
Submitted by: Henry Oyekanmi, Director, Finance Department Subject: Borrowing of Funds and the Sale and Issuance of FY 2024-25 Tax and Revenue Anticipation Notes

RECOMMENDATION
Adopt a Resolution approving the borrowing of $36,000,000 and the sale and issuance of Fiscal Year 2024-25 Tax and Revenue Anticipation Notes.

FISCAL IMPACTS OF RECOMMENDATION
Each year, the City (as do many local agencies) issues Tax and Revenue Anticipation Notes (“Notes”) to help with its working capital needs during the first six months of the fiscal year. The reason for this issuance is that the City does not receive property tax revenues until December, thereby creating a negative cash flow in the General Fund. This annual issuance also enables the General Fund to recoup some of the interest earnings lost in advancing money to grant funds pending grant reimbursements, since the interest rate earned on any note proceeds invested will exceed the cost of borrowing.

The City’s General Fund cash flow has become more volatile due to (1) The City now receives property tax in December and April; and (2) also receives the payment of Vehicle In Lieu fees in December and May with the property taxes, instead of monthly.

The money will be deposited in the General Fund and used by the City for any purpose for which it is authorized to expend General Fund monies. The interest earned on these monies will be allocated to the General Fund. The repayment of principal and interest on the Notes are to be made from General Fund taxes and other revenues.

CURRENT SITUATION AND ITS EFFECTS
The General Fund advances grant funds in the amounts needed to pay for their expenditures, until these funds receive reimbursement from the granting agencies. During

Internal
the first six months of the fiscal year until property tax receipts are received, General Fund operating expenditures exceed revenues. Under the interpretation of Sections 53850- 53858 of the California Government Code and federal tax law by the City’s Bond Counsel, Jones Hall, the City may borrow an amount not to exceed the maximum anticipated cash flow deficit plus five percent of working capital reserve if all the note proceeds, including investment earnings, are deemed spent within 6 months of the date of the issue of the Notes. This method of financing involves the sale of the Notes and is a traditional means used by local governments to ensure a consistent cash flow during the fiscal year. This year the City will borrow Note funds of $36,000,000 to help with working capital needs in the first six months of the fiscal year and, when expenditures exceed incoming revenues.

In the last six months of the fiscal year, the Notes will be repaid from General Fund taxes and other revenues, mainly property taxes and business license taxes.

For Fiscal Year 2024-25, the City will require a Note sale of an amount not to exceed thirty-six million dollars ($36,000,000). The interest rate on the Notes will depend on competitive rates at the time of the sale.

DISCLOSURE
The attached Preliminary Official Statement has been reviewed and approved for transmittal to the City Council by the City’s financing team. The distribution of the Preliminary Official Statement by the City is subject to federal securities laws, including the Securities Act of 1933 and the Securities Exchange Act of 1934. These laws require the Preliminary Official Statement to include all facts that would be material to an investor in the Notes. Material information is information that there is a substantial likelihood would have actual significance in the deliberations of the reasonable investor when deciding whether to buy or sell the Notes. If the City Council concludes that the Preliminary Official Statement includes all facts that would be material to an investor in the Notes, it must adopt a resolution that authorizes staff to execute a certificate to the effect that the Preliminary Official Statement has been “deemed final.” The Securities and Exchange Commission (the “SEC”), the agency with regulatory authority over the City’s compliance with the federal securities laws, has issued guidance as to the duties of the City Council with respect to its approval of the Preliminary Official Statement. In its “Report of Investigation in the Matter of County of Orange, California as it Relates to the Conduct of the Members of the Board of Supervisors” (Release No. 36761 / January 24, 1996) (the “Release”), the SEC indicated that, if a member of the City Council has knowledge of any facts or circumstances that an investor would want to know about prior to investing in the Notes, whether relating to their repayment, tax-exempt status, undisclosed conflicts of interest with interested parties, or otherwise, he or she should endeavor to discover whether such facts are adequately disclosed in the Preliminary Official Statement. In the Release, the SEC indicated that the steps that a member of the City Council could take include becoming familiar with the Preliminary Official Statement and questioning staff and consultants about the disclosure of such facts.

Internal
The information about the sources of payment for the Notes, including the City’s financial and operating data, is set forth in the sections of the Preliminary Official Statement entitled “SECURITY FOR AND SOURCES OF PAYMENT FOR THE NOTES” and “APPENDIX A - CERTAIN INFORMATION CONCERNING THE CITY OF BERKELEY.” The information about the tax-exempt status of the Notes is set forth in the section of the Preliminary Official Statement entitled “TAX MATTERS.”

RATIONALE FOR RECOMMENDATION
The General Fund advances grant funds the amounts needed to pay for their expenditures, until these funds receive reimbursement from the granting agencies. During the first six months of the fiscal year, General Fund operating expenditures exceed revenues. As a result, the General Fund’s working capital is depleted during this period, and borrowing these funds will alleviate that situation.

ENVIRONMENTAL SUSTAINABILITY AND CLIMATE IMPACTS
There are no identifiable environmental effects, climate impacts, or sustainability opportunities associated with the subject of this report.

CONTACT PERSON
Henry Oyekanmi, Director of Finance, Finance Department, 981-7301 Attachments:

1. Resolution

2. Draft Form of Official Notice of Sale

3. Form of the Preliminary Official Statement

1 *** PLEASE DO NOT PLACE THIS ITEM ON THE CONSENT CALENDAR PURSUANT TO GOVERNMENT CODE SECTION 53635.7***
RESOLUTION NO. _________-N.S.

APPROVING THE BORROWING OF FUNDS FOR FISCAL YEAR 2024-25 AND THE ISSUANCE AND SALE OF 2024-25 TAX AND REVENUE ANTICIPATION NOTES WHEREAS, pursuant to Article 7.6 (commencing with section 53850) of Chapter 4 of Part 1 of Division 2 of Title 5 of the California Government Code (the “Law”), this City Council (the “Council”) has found and determined that moneys are needed for the requirements of the City, a municipal corporation and charter city duly organized and existing under the laws of the State of California, to satisfy obligations payable from the General Fund of the City (the “General Fund”), and that it is necessary that said sum be borrowed for such purpose at this time by the issuance of temporary notes therefor in anticipation of the receipt of taxes, income, revenue, cash receipts and other moneys to be received by the City for the General Fund during or allocable to the fiscal year of the City beginning July 1, 2024 and ending June 30, 2025 (“Fiscal Year 2024-25”); and NOW THEREFORE, BE IT RESOLVED that the Council of the City of Berkeley approves the following:

Section 1. Limitation on Maximum Amount. The principal amount of notes issued pursuant hereto, when added to the interest payable thereon, shall not exceed eighty-five percent (85%) of the estimated amount of the uncollected taxes, income, revenue, cash receipts and other moneys of the City for the General Fund attributable to Fiscal Year 2024-25, and available for the payment of said notes and the interest thereon (as hereinafter provided).

Section 2. Authorization and Terms of Notes. Solely for the purpose of anticipating taxes, income, revenue, cash receipts and other moneys to be received by the City for the General Fund during or allocable to Fiscal Year 2024-25, and not pursuant to any common plan of financing, the City hereby determines to and shall borrow the principal amount of not-to-exceed Thirty-Six Million Dollars ($36,000,000) by the issuance of temporary notes under the Law, designated “City of Berkeley, California 2024-25 Tax and Revenue Anticipation Notes” (the “Notes”). The Notes shall be dated the date of initial delivery, shall mature (without option of prior redemption) no later than thirteen months after their date of issuance, and shall bear interest, payable at maturity and computed on a 30-day month/360-day year basis, at a rate not in excess of eight percent (8%) per annum. Both the principal of and interest on the Notes shall be payable in lawful money of the United States of America, as described below.

Section 3. Form of Notes; Book Entry Only System. The Notes shall be issued in fully registered form, without coupons, and shall be substantially in the form and substance set forth in Exhibit A attached hereto and by reference incorporated herein, the blanks in said form to be filled in with appropriate words and figures. The Notes shall be numbered from 1 consecutively upward in order of issuance, shall be in the denomination of $5,000 each or any integral multiple thereof.
“CUSIP” identification numbers shall be imprinted on the Notes, but such numbers shall not constitute a part of the contract evidenced by the Notes and any error or omission with respect thereto shall not constitute cause for refusal of any purchaser to accept delivery of and pay for

2 the Notes. In addition, failure on the part of the City to use such CUSIP numbers in any notice to the registered owners of the Notes shall not constitute an event of default or any violation of the City’s contract with such owners and shall not impair the effectiveness of any such notice.

Except as provided below, the owner of all of the Notes shall be The Depository Trust Company, New York, New York (“DTC”), and the Notes shall be registered in the name of Cede & Co., as nominee for DTC. The Notes shall be initially executed and delivered in the form of a single fully registered Note in the full aggregate principal amount of the Notes. The City may treat DTC (or its nominee) as the sole and exclusive owner of the Notes registered in its name for all purposes of this Resolution, and the City shall not be affected by any notice to the contrary. The City shall not have any responsibility or obligation to any participant of DTC (a “Participant”), any person claiming a beneficial ownership interest in the Notes under or through DTC or a Participant (a “Beneficial Owner”), or any other person not shown on the register of the City as being an owner, with respect to the accuracy of any records maintained by DTC or any Participant or the payment by DTC or any Participant by DTC or any Participant of any amount in respect of the principal or interest with respect to the Notes. The City shall pay all principal and interest with respect to the Notes only to DTC or its nominee, and all such payments shall be valid and effective to fully satisfy and discharge the City’s obligations with respect to the principal and interest with respect to the Notes to the extent of the sum or sums so paid. Except under the conditions noted below, no person other than DTC shall receive a Note. Upon delivery by DTC to the City of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., the term “Cede & Co.” in this Resolution shall refer to such new nominee of DTC.

If the City determines that it is in the best interest of the Beneficial Owners that they be able to obtain Notes and delivers a written certificate to DTC to that effect, DTC shall notify the Participants of the availability through DTC of Notes. In such event, the City shall issue, transfer and exchange Notes as requested by DTC and any other owners in appropriate amounts. DTC may determine to discontinue providing its services with respect to the Notes at any time by giving notice to the City and discharging its responsibilities with respect thereto under applicable law.

Under such circumstances (if there is no successor securities depository), the City shall be obligated to deliver Notes to the Beneficial Owners as described in this Resolution. Whenever DTC requests the City to do so, the City will cooperate with DTC in taking appropriate action after reasonable notice to (a) make available one or more separate Notes evidencing the Notes to any DTC Participant having Notes credited to its DTC account or (b) arrange for another securities depository to maintain custody of Certificates evidencing the Notes.

Notwithstanding any other provision of this Resolution to the contrary, so long as any Note is registered in the name of Cede & Co., as nominee of DTC, all payments with respect to the principal and interest with respect to such Note and all notices with respect to such Note shall be made and given, respectively, to DTC as provided as in the representation letter delivered on the date of issuance of the Notes.

Section 4. Use of Proceeds. The proceeds of the sale of the Notes shall be deposited in a segregated account in the General Fund and used and expended by the City for any purpose for which it is authorized to expend funds from the General Fund.

Section 5. Security. The principal amount of the Notes, together with the interest thereon, shall be payable from taxes, income, revenue, cash receipts and other moneys which are received by the City for the General Fund for Fiscal Year 2024-25. As security for the payment of the principal of and interest on the Notes the City hereby pledges the first “unrestricted moneys” (as hereinafter defined) to be received by the City as follows: (a) an amount equal to fifty percent

3 (50%) of the principal amount of the Notes in the month of January, 2025; (b) an amount equal to fifty percent (50%) of the principal amount of the Notes in the month of May, 2025; and (c) an amount sufficient to pay interest as due on the Notes at their maturity, in the month of June, 2025 (such pledged amounts being hereinafter called the “Pledged Revenues”). The principal of the Notes and the interest thereon shall constitute a first lien and charge thereon and shall be payable from the Pledged Revenues. To the extent not so paid from the Pledged Revenues, the Notes shall be paid from any other moneys of the City lawfully available therefor. In the event that there are insufficient “unrestricted moneys” received by the City to permit the deposit into the Special Account (as hereinafter defined) of the full amount of the Pledged Revenues to be deposited in any month by the last business day of such month, then the amount of any deficiency shall be satisfied and made up from any other moneys of the City lawfully available for the repayment of the Notes and interest thereon. The term “unrestricted moneys” shall mean taxes, income, revenue, cash receipts, and other moneys received by the City for the General Fund for Fiscal Year 2024-25 and which are generally available for the payment of current expenses and other obligations of the City.

Section 6. Special Account. There is hereby created, within the General Fund, a special account to be designated the “2024-25 Tax and Revenue Anticipation Note Special Account” (the “Special Account”) and applied as directed in this Resolution. Any money placed in the Special Account shall be for the benefit of the owners of the Notes and, until the Notes and all interest thereon are paid or until provision has been made for the payment of the Notes at maturity with interest to maturity, the moneys in the Special Account shall be applied solely for the purposes for which the Special Account is created.

During the months of January, May, and June, 2025, the City shall deposit all Pledged Revenues in the Special Account. On the maturity date of the Notes, the City shall transfer to DTC the moneys in the Special Account necessary to pay the principal of and interest on the Notes at maturity and to the extent said moneys are insufficient therefor an amount of moneys from the General Fund which will enable payment of the full principal of and interest on the Notes at maturity. DTC will thereupon make payments of principal of and interest on the Notes to the DTC Participants who will thereupon make payments to the Beneficial Owners of the Notes. Any moneys remaining in the Special Account after the Notes and the interest thereon have been paid, or provision for such payment has been made, shall be transferred to the General Fund.

Section 7. Deposit and Investment of Special Account. All moneys held by the City in the Special Account, if not invested, shall be held in time or demand deposits as public funds and shall be secured at all times by bonds or other obligations which are authorized by law as security for public deposits, of a market value at least equal to the amount required by law.

Moneys in the Special Account shall, to the greatest extent possible, be invested by the City directly, or through an investment agreement, in investments as permitted by the laws of the State of California as now in effect and as hereafter amended, and the proceeds of any such investments shall be deposited in the Special Account.

Section 8. Execution of Notes. The Mayor of the City, the City Manager, or the Director of Finance (each an “Authorized Officer”) is hereby authorized to execute the Notes by manual or facsimile signature, and the City Clerk of the City is hereby authorized to countersign the same by manual or facsimile signature (although at least one of such signatures shall be manual) and to affix the seal of the City thereto by facsimile impression thereof, and said officers are hereby authorized to cause the blank spaces thereof to be filled in as may be appropriate.

4 Section 9. Transfer of Notes. Any Note may, in accordance with its terms, but only if the City determines to no longer maintain the book entry only status of the Notes, DTC determines to discontinue providing such services and no successor securities depository is named or DTC requests the City to deliver Note certificates to particular DTC Participants, be transferred, upon the books required to be kept pursuant to the provisions of Section 11 hereof, by the person in whose name it is registered, in person or by his duly authorized attorney, upon surrender of such Note for cancellation at the office of the City Clerk, accompanied by delivery of a written instrument of transfer in a form approved by the City, duly executed.

Whenever any Note or Notes shall be surrendered for transfer, the City shall execute and the Paying Agent shall authenticate and deliver a new Note or Notes, for like aggregate principal amount.

Section 10. Exchange of Notes. Any Note may, in accordance with its terms, but only if the City determines to no longer maintain the book entry only status of the Notes, DTC determines to discontinue providing such services and no successor securities depository is named or DTC requests the City to deliver Note certificates to particular DTC Participants, be exchanged at the office of the City Clerk for a like aggregate principal amount of Notes of authorized denominations and of the same maturity.

Section 11. Note Register. The City shall keep or cause to be kept sufficient books for the registration and transfer of the Notes if the book entry only system is no longer in effect and, in such case, the City Clerk shall register or transfer or cause to be registered or transferred, on said books, Notes as herein before provided. While the book entry only system is in effect, such books need not be kept as the Notes will be represented by one Note registered in the name of Cede & Co., as nominee for DTC.

Section 12. Temporary Notes. The Notes may be initially issued in temporary form exchangeable for definitive Notes when ready for delivery. The temporary Notes may be printed, lithographed or typewritten, shall be of such denominations as may be determined by the City, and may contain such reference to any of the provisions of this Resolution as may be appropriate.

Every temporary Note shall be executed by the City upon the same conditions and in substantially the same manner as the definitive Notes. If the City issues temporary Notes it will execute and furnish definitive Notes without delay, and thereupon the temporary Notes may be surrendered, for cancellation, in exchange therefor at the office of the City Clerk and the City Clerk shall deliver in exchange for such temporary Notes an equal aggregate principal amount of definitive Notes of authorized denominations. Until so exchanged, the temporary Notes shall be entitled to the same benefits pursuant to this Resolution as definitive Notes executed and delivered hereunder.

Section 13. Notes Mutilated, Lost, Destroyed or Stolen. If any Note shall become mutilated the City, at the expense of the owner of said Note, shall execute and deliver a new Note of like maturity and principal amount in exchange and substitution for the Note so mutilated, but only upon surrender to the City Clerk of the Note so mutilated. Every mutilated Note so surrendered to the City Clerk shall be canceled and delivered to, or upon the order of, the City. If any Note shall be lost, destroyed or stolen, evidence of such loss, destruction or theft may be submitted to the City and, if such evidence be satisfactory to the City and indemnity satisfactory to it shall be given, the City, at the expense of the owner, shall execute and deliver a new Note of like maturity and principal amount in lieu of and in substitution for the Note so lost, destroyed or stolen. The City may require payment of a sum not exceeding the actual cost of preparing each new Note issued under this Section 13 and of the expenses which may be incurred by the City in the premises. Any Note issued under the provisions of this Section 13 in lieu of any Note alleged to

5 be lost, destroyed or stolen shall constitute an original additional contractual obligation on the part of the City whether or not the Note so alleged to be lost, destroyed or stolen be at any time enforceable by anyone, and shall be equally and proportionately entitled to the benefits of this Resolution with all other Notes issued pursuant to this Resolution.

Section 14. Covenants and Warranties. It is hereby covenanted and warranted by the City that all representations and recitals contained in this Resolution are true and correct, and that the City and its appropriate officials have duly taken all proceedings necessary to be taken by them, and will take any additional proceedings necessary to be taken by them, for the prompt collection and enforcement of the taxes, income, revenue, cash receipts and other moneys pledged hereunder in accordance with law and for carrying out the provisions of this Resolution.

Section 15. Tax Covenants.
(a) No Arbitrage. The City shall not take, nor permit nor suffer to be taken any action with respect to the proceeds of the Notes which, if such action had been reasonably expected to have been taken, or had been deliberately and intentionally taken, on the date of issuance of the Notes (the “Closing Date”) would have caused the Notes to be “arbitrage bonds” within the meaning of section 148 of the Internal Revenue Code of 1986 (the “Code”).
(b) Rebate Requirement. The City shall take any and all actions necessary to assure compliance with section 148(f) of the Code, relating to the rebate of excess investment earnings, if any, to the federal government. (c) Private Activity Note Limitation. The City shall assure that proceeds of the Notes are not so used as to cause the Notes to satisfy the private business tests of section 141(b) of the Code.
(d) Private Loan Financing Limitation . The City shall assure that proceeds of the Notes are not so used as to cause the Notes to satisfy the private loan financing test of section 141(c) of the Code.
(e) Federal Guarantee Prohibition. The City shall not take any action or permit or suffer any action to be taken if the result of the same would be to cause any of the Notes to be “federally guaranteed” within the meaning of section 149(b) of the Code. (f) Maintenance of Tax-Exemption. The City shall take all actions necessary to assure the exclusion of interest on the Notes from the gross income of the owners of the Notes to the same extent as such interest is permitted to be excluded from gross income under the Code as in effect on the Closing Date.

Section 16. Official Statement. The City Council hereby approves the Official Statement describing the Notes, in substantially the form on file with the City Clerk, together with any changes therein or additions thereto deemed advisable by an Authorized Officer. The City Council authorizes and directs an Authorized Officer on behalf of the City to deem “final” pursuant to Rule 15c2-12 under the Securities Exchange Act of 1934 (the “Rule”) the Official Statement prior to its distribution. The execution of the Official Statement, which shall include such changes and additions thereto deemed advisable by an Authorized Officer and such information permitted to be excluded from the Official Statement pursuant to the Rule, shall be conclusive evidence of the approval of the Official Statement by the City.

6 An Authorized Officer is authorized and directed to execute the Official Statement and a statement that the facts contained in the Official Statement, and any supplement or amendment thereto (which shall be deemed an original part thereof for the purpose of such statement) were, at the time of sale of the Notes, true and correct in all material respects and that the Official Statement did not, on the date of sale of the Notes, and does not, as of the date of delivery of the Notes, contain any untrue statement of a material fact with respect to the City or omit to state material facts with respect to the City required to be stated where necessary to make any statement made therein not misleading in the light of the circumstances under which it was made.

An Authorized Officer shall take such further actions prior to the signing of the Official Statement as are deemed necessary or appropriate to verify the accuracy thereof. The Official Statement is approved for distribution in the offering and sale of the Notes.

Section 17. Sale of Notes. An underwriter (the “Underwriter”) to be designated by an Authorized Officer will purchase the Notes. An Authorized Officer is hereby authorized to designate the Underwriter, in consultation with the City’s municipal advisor, NHA Advisors, LLC (the “Municipal Advisor”) in one of the following ways:
(a) Limited Negotiated. An Authorized Officer may direct the Municipal Advisor to contact a limited number of Underwriters and negotiate the sale of the Notes. An Authorized Officer is hereby authorized to cause Jones Hall, A Professional Law Corporation, as bond counsel to the City (“Bond Counsel”), to prepare and to execute and deliver a Note Purchase Agreement in connection with a negotiated sale of the notes in such form (including designation of the Underwriter) as an Authorized Officer shall approve, such approval to be conclusively evidenced by his or her execution and delivery thereof.
(b) Public Sale. An Authorized Officer, in consultation with the Municipal Advisor, may determine to sell the Notes by competitive bid and award the sale of the Notes as set forth in an Official Notice of Sale (the “Official Notice of Sale”), the form of which is attached to this Resolution and is hereby approved, and which Bond Counsel is hereby authorized to finalize, consistent with this Resolution. If an Authorized Officer determines to proceed with a competitive bid, (a) Bond Counsel is hereby directed to arrange for the publication of a notice of intention of the sale of the Notes in accordance with Section 53692 of the Government Code and (b) an Authorized Officer is hereby directed to execute the Official Notice of Sale; to open the bids at the time and place specified in the Official Notice of Sale; to receive and record the receipt of all bids made pursuant to the Official Notice of Sale; to cause said bids to be examined for compliance with the Official Notice of Sale; to cause computations to be made as to which bidder has bid the lowest true interest cost, as provided in the Official Notice of Sale; to announce the bidder of the lowest true interest cost; and to award the sale to said bidder.

An Authorized Officer is further authorized to determine the maximum principal amount of the Notes and the maximum interest rate on the Notes not to exceed the maximum principal amount and interest rate set forth in Section 2.

Section 18. Engagement of Professional Services. The City hereby approves the engagement of Jones Hall, A Professional Law Corporation as Bond Counsel and Disclosure Counsel and NHA Advisors, LLC as Municipal Advisor to the City in connection with the issuance and sale of the Notes. The City Attorney is authorized to execute a legal services agreement with

7 Jones Hall, with Jones Hall’s compensation to be contingent upon issuance of the Notes, and Jones Hall’s compensation is not set by law but is negotiable.

Section 19. Preparation of Notes; Official Action. Jones Hall, A Professional Law Corporation, as bond counsel, is directed to cause suitable Notes to be prepared showing on their face that the same bear interest at the rate specified in the offer submitted by the successful bidder or bidders, and to cause the blank spaces therein to be filled in to comply with the provisions of this Resolution, and to procure their execution by the proper officers, and to cause the Notes to be delivered when so executed to DTC on behalf of the successful bidder or bidders therefor upon the receipt of the purchase price by the City Treasurer in accordance with such successful bid or bids.

An Authorized Officer is further authorized and directed to make, execute and deliver such certificates, agreements and other closing documents as are necessary to consummate the transactions contemplated by this Resolution.

Section 20. Effective Date. This Resolution shall take effect upon its adoption.

The foregoing Resolution was adopted by the Berkeley City Council on June 25, 2024 by the following vote:

Ayes:

Noes:

Absent:

Jesse Arreguin, Mayor
Attest:

City Clerk

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EXHIBIT A

FORM OF NOTE
No. 1 *****$_______****

CITY OF BERKELEY, CALIFORNIA
2024-25 TAX AND REVENUE ANTICIPATION NOTE
INTEREST RATE: MATURITY DATE: ISSUE DATE: CUSIP:
% ______, 2025 ______, 2024
REGISTERED OWNER: CEDE & CO.

PRINCIPAL SUM: ****_________________ DOLLARS****
The CITY OF BERKELEY, a municipal corporation, duly organized and existing under and by virtue of the Constitution and laws of the State of California (the “City”), for value received hereby promises to pay to the Registered Owner stated above, or registered assigns (the “Owner”), on the Maturity Date stated above, the Principal Sum stated above, in lawful money of the United States of America, and to pay interest thereon in like lawful money at the rate per annum stated above, payable on the Maturity Date stated above, calculated on the basis of 360- day year composed of twelve 30-day months. Both the principal of and interest on this Note shall be payable at maturity to the Owner.

It is hereby certified, recited and declared that this Note is one of an authorized issue of Notes in the aggregate principal amount of _________ Dollars ($___________), all of like tenor, issued pursuant to the provisions of Resolution No. ________ of the City Council of the City duly passed and adopted on June 25, 2024 (the “Resolution”), and pursuant to Article 7.6 (commencing with section 53850) of Chapter 4, Part 1, Division 2, Title 5, of the California Government Code, and that all things, conditions and acts required to exist, happen and be performed precedent to and in the issuance of the Notes exist, have happened and have been performed in regular and due time, form and manner as required by law, and that this Note, together with all other indebtedness and obligations of the City, does not exceed any limit prescribed by the Constitution or statutes of the State of California.

The principal amount of the Notes, together with the interest thereon, shall be payable from taxes, income, revenue, cash receipts and other moneys which are received by the City for the General Fund of the City for Fiscal Year 2024-25. As security for the payment of the principal of and interest on the Notes the City has pledged the first “unrestricted moneys” (as hereinafter defined) to be received by the City as follows: (a) an amount equal to fifty percent (50%) of the principal amount of the Notes in the month of January, 2025; (b) an amount equal to fifty percent (50%) of the principal amount of the Notes in the month of May, 2025; and (c) an amount sufficient

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to pay interest as due on the Notes at their maturity, in the month of June, 2025 (such pledged amounts being hereinafter called the “Pledged Revenues”). The principal of the Notes and the interest thereon shall constitute a first lien and charge thereon and shall be payable from the Pledged Revenues. To the extent not so paid from the Pledged Revenues, the Notes shall be paid from any other moneys of the City lawfully available therefor. In the event that there are insufficient “unrestricted moneys” received by the City to permit the deposit into the Special Account (as hereinafter defined) of the full amount of the Pledged Revenues to be deposited in any month by the last business day of such month, then the amount of any deficiency shall be satisfied and made up from any other moneys of the City lawfully available for the repayment of the Notes and interest thereon. The term “unrestricted moneys” shall mean taxes, income, revenue, cash receipts, and other moneys received by the City for the General Fund of the City for Fiscal Year 2024-25 and which are generally available for the payment of current expenses and other obligations of the City.

The Notes are issuable as fully registered Notes, without coupons, in denominations of $5,000 and any integral multiple thereof. Subject to the limitations and conditions as provided in the Resolution, Notes may be exchanged for a like aggregate principal amount of Notes of other authorized denominations and of the same maturity.

The Notes are not subject to redemption prior to maturity.

This Note is transferable by the Owner hereof, but only under the circumstances, in the manner and subject to the limitations provided in the Resolution. Upon registration of such transfer a new Note or Notes, of authorized denomination or denominations, for the same aggregate principal amount and of the same maturity will be issued to the transferee in exchange herefor.

The City may treat the Owner hereof as the absolute owner hereof for all purposes, and the City shall not be affected by any notice to the contrary.

Unless this Note is presented by an authorized representative of The Depository Trust Company to the issuer or its agent for registration of transfer, exchange or payment, and any certificate issued is registered in the name of Cede & Co. or such other name as requested by an authorized representative of The Depository Trust Company and any payment is made to Cede & Co., ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL since the registered owner hereof, Cede & Co., has an interest herein.

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IN WITNESS WHEREOF, the City of Berkeley has caused this Note to be executed by the City Manager and countersigned by the City Clerk of the City, all as of the Issue Date stated above.

CITY OF BERKELEY
By
City Manager
Countersigned:

By
City Clerk

* Preliminary, subject to change

OFFICIAL NOTICE OF SALE
2024-25 TAX AND REVENUE ANTICIPATION NOTES
$36,000,000*
City of Berkeley
(Alameda County, California)
NOTICE IS HEREBY GIVEN that electronic bid proposals (see "TERMS OF SALE --- Electronic Bids" below) for the purchase of the captioned notes (the “Notes”) will be received by the City Berkeley, California (the "City"), through BiDCOMPTM/Parity® (“Parity”) on:

TUESDAY, JULY 9, 2024
between 8:00 a.m. and 8:30 a.m. California Time.

Further information may be obtained from the municipal advisor to the City, NHA Advisors, 4040 Civic Center Drive, Suite 200, San Rafael, California 94903, Attn: Rob Schmidt, telephone:
(415) 785-2025 ext. 2006, email: [email protected].

POSTPONEMENT: The City reserves the right to postpone or change the time or sale date upon notice delivered via Bloomberg News Service or Thomson Municipal Market Monitor (www.tm3.com).

ISSUE AND DENOMINATION; BOOK ENTRY ONLY SYSTEM; CUSIP NUMBER: The Notes consist of fully registered notes, without coupons. The Notes will be issued in minimum denominations of $5,000. The Notes will be issued in a book entry only system with no physical distribution of the Notes made to the public. The Depository Trust Company, New York, New York (“DTC”), will act as depository for the Notes, which will be immobilized in its custody. The Notes will be registered in the name of Cede & Co., as nominee for DTC, on behalf of the participants in the DTC system and the subsequent beneficial owners of the Notes. Pursuant to MSRB Rule G-34, the City’s Municipal Advisor will apply for CUSIP number assignment prior to the award of the issue, but the cost shall be payable by the underwriter.

DATE AND MATURITY: The Notes will be dated the date of delivery (expected to be July 24, 2024), and will mature on July 23, 2025 (the “Maturity Date”).

INTEREST RATE: The maximum interest rate bid for the Notes may not exceed [ ] percent ([ ]%) per annum, payable upon maturity of the Notes. Bidders must specify the rate of interest which the Notes shall bear, provided that: (i) bids must be for all Notes; and (ii) the Notes shall bear interest from its date to its stated maturity at the interest rate specified in the bid.

REDEMPTION: The Notes are not subject to call and redemption prior to maturity.

2 PAYMENT: Both principal of and interest on the Notes will be payable on the Maturity Date, in lawful money of the United States of America, to DTC which will immediately credit the account of the successful bidder or bidders as participants in the DTC system.

PURPOSE OF ISSUE: The Notes are to be issued by the City and are authorized pursuant to the provisions of Article 7.6 (commencing with Section 53850) of Chapter 4 of Part 1 of Division 2 of Title 5 of the California Government Code and the provisions of resolutions of the City for any purpose for which the City is authorized to expend moneys.

SECURITY: The Notes are an obligation of the City and are secured by a pledge of and first lien and charge against the first “unrestricted moneys,” as hereinafter defined, to be received by the City, (a) in an amount equal to 50% of the principal amount of the Notes to be received by the City in January 2025, (b) in an amount equal to 50% of the principal amount of the Notes to be received by the City in May 2025, and (c) in an amount equal to all interest due on the Notes at maturity to be received by the City in June 2025. The term “unrestricted moneys” mean taxes, income, revenue and other moneys intended as receipts for the general fund of the City and which are generally available for the payment of current expenses and other obligations of the City.

Said pledged moneys shall be deposited by the City in a special fund established, created and maintained by the City. Moneys shall be withdrawn from said fund for the sole purpose of paying the principal of and the interest on the Notes at their maturity.

By statute, the Notes are declared to be general obligations of the City, and to the extent not paid from said pledged moneys shall be paid, with the interest thereon, from any other moneys of the City lawfully available therefor. Under provisions of the California Constitution, the City is generally prohibited from incurring any indebtedness or liability exceeding in any year the income and revenue provided for such year, without the assent of two-thirds of its qualified electors voting at an election called for such purpose.

RATING: S&P Global Ratings, a business unit of Standard & Poor’s Financial Services LLC, has given the Notes a rating of “SP-1+”.

3 TERMS OF SALE
BEST BID: Bids must be for all of the Notes. The Notes will be awarded on the basis of the lowest true interest cost including premium offered in the proposals. No bid for less than par will be entertained. In the event two or more bids setting forth identical interest rates and premium per dollar principal amount, if any, and aggregating a principal amount in excess of the principal amount of unawarded Notes are received, the City’s Finance Director, pursuant to delegation by the Council, reserves the right to exercise his discretion and judgment in making the award and may award the Notes on a pro rata basis in such denominations as he shall determine.

ELECTRONIC BIDS: Solely as an accommodation to bidders, the City will accept bids in electronic form solely from Ipreo, a KKR portfolio company, through its BiDCOMP Competitive Bid Calculation System and Parity Electronic Bid Submission System (“Ipreo”). For information about Ipreo, bidders may contact Ipreo at 395 Hudson Street, New York, New York 10014, telephone (212) 849-5023. If any provision of this Notice of Sale conflicts with information provided by Ipreo, this Notice of Sale shall control. Each bidder submitting an electronic bid understands and agrees by doing so that it is solely responsible for all arrangements with Ipreo, that the City does not encourage the use of Ipreo, and that Ipreo is not acting as an agent of the City. Instructions for submitting electronic bids must be obtained from Ipreo, and the City does not assume any responsibility for ensuring or verifying bidder compliance with Ipreo procedures.

Ipreo has advised the City that bidders must subscribe to Ipreo if such bidders intend to use Ipreo to submit bids. The City shall be entitled to assume that any bid received via Ipreo has been made by a duly authorized agent of the bidder.

Neither the City, the Municipal Advisor nor Bond Counsel has any responsibility for proper functioning of the Ipreo system, for any error contained in any bid submitted electronically, or for failure of any bid to be transmitted, received or opened at the official time for receipt of bids. The official time for receipt of bids will be determined by the City at the place of bid opening, and the City will not be required to accept the time kept by Parity as the official time. The City assumes no responsibility for informing any bidder prior to the deadline for receiving bids that its bid is incomplete, or not received.

PROMPT AWARD: The City Representative, pursuant to delegation by the City, will take action awarding the sale of the Notes or reject all bids not later than forty-eight (48) hours after the expiration of time herein prescribed for the receipt of bids and until such expiration of time all bids received shall be irrevocable. Unless such time of award is waived by the successful bidder, the award may be made after the expiration of the specified time if the bidder shall not have given to the City representative notice in writing of the withdrawal of such proposal. Notice of the award will be given promptly to the successful bidder.

ESTABLISHMENT OF ISSUE PRICE: (a) The winning bidder shall assist the City in establishing the issue price of the Notes and shall execute and deliver to the City at closing an “issue price” or similar certificate setting forth the reasonably expected initial offering price to the public of the Notes, together with the supporting pricing wires or equivalent communications, substantially in the form attached hereto as Exhibit 1, with such modifications as may be appropriate or necessary, in the reasonable judgment of the winning bidder, the City and Bond Counsel. All actions to be taken by the City under this Notice of Sale to establish the issue price of the Notes may be taken on behalf of the City by the City’s municipal advisor identified herein and any notice or report to be provided to the City may be provided to the City’s municipal advisor.

(b) The City intends that the provisions of Treasury Regulation Section 1.148-1(f)(3)(i) (defining “competitive sale” for purposes of establishing the issue price of the Notes) will apply to the initial sale of the Notes (the “competitive sale requirements”) because:

4 (1) the City shall disseminate this Notice of Sale to potential underwriters in a manner that is reasonably designed to reach potential underwriters; (2) all bidders shall have an equal opportunity to bid; (3) the City may receive bids from at least three underwriters of municipal bonds who have established industry reputations for underwriting new issuances of municipal bonds; and
(4) the City anticipates awarding the sale of the Notes to the bidder who submits a firm offer to purchase the Notes at the highest price (or lowest interest cost), as set forth in this Notice of Sale.

Any bid submitted pursuant to this Notice of Sale shall be considered a firm offer for the purchase of the Notes, as specified in the bid. By submitting a bid for the Notes, each bidder certifies that it has an established industry reputation for underwriting new issuances of municipal bonds . The City will not accept bids from firms without an established industry reputation for underwriting new issuances of municipal bonds. (c) In the event the City receives less than three bids that conform to the parameters contained herein such that the competitive sale requirements are not satisfied, the City intends to treat the initial offering price of the Notes set forth in the bid submitted by the winning bidder (the “initial offering price”) as the issue price of the Notes (the "hold-the-offering-price rule").

Consequently, each bidder should assume for purposes of making its bid that the City will treat the initial offering price of the Notes as of the date that the Notes are awarded by the City to the successful bidder ("sale date") as the issue price of the Notes. The City will advise the winning bidder within one hour of receipt of bids if the hold-the-offering-price rule will apply. In the event that the competitive sale requirements are not satisfied and issue price is established pursuant to the hold-the-offering-price rule, the issue price certificate shall be modified as necessary in the reasonable judgment of Bond Counsel and the City.
(d) By submitting a bid, the successful bidder shall, on behalf of the underwriters participating in the purchase of the Notes, (i) confirm that the underwriters have offered or will offer the Notes to the public on or before the sale date at the initial offering price set forth in the bid submitted by the winning bidder, and (ii) agree that the underwriters will neither offer nor sell the Notes to any person at a price that is higher than the initial offering price for the Notes during the period starting on the sale date and ending on the earlier of the following:
(1) the close of the fifth business day after the sale date; or (2) the date on which the underwriters have sold at least 10% of the Notes to the public at a price that is no higher than the initial offering price for the Notes.

The winning bidder shall promptly advise the City when the underwriters have sold 10% of the Notes to the public at a price that is no higher than the initial offering price if that occurs prior to the close of the fifth (5th) business day after the sale date. (e) The City acknowledges that, in making the representation set forth above, the successful bidder will rely on (i) the agreement of each underwriter to comply with the hold-the- offering-price rule, as set forth in an agreement among underwriters and the related pricing wires, (ii) in the event a selling group has been created in connection with the initial sale of the Notes to the public, the agreement of each dealer who is a member of the selling group to comply with the hold-the-offering-price rule, as set forth in a selling group agreement and the related pricing wires, and (iii) in the event that an underwriter is a party to a retail distribution agreement that was

5 employed in connection with the initial sale of the Notes to the public, the agreement of each broker-dealer that is a party to such agreement to comply with the hold-the-offering-price rule, as set forth in the retail distribution agreement and the related pricing wires. The City further acknowledges that each underwriter shall be solely liable for its failure to comply with its agreement regarding the hold-the-offering-price rule and that no underwriter shall be liable for the failure of any other underwriter, or of any dealer who is a member of a selling group, or of any broker-dealer that is a party to a retail distribution agreement to comply with its corresponding agreement regarding the hold-the-offering-price rule as applicable to the Notes. (f) By submitting a bid, each bidder confirms that:
(1) any agreement among underwriters, any selling group agreement and each retail distribution agreement (to which the bidder is a party) relating to the sale of the Notes to the public, together with the related pricing wires, contains or will contain language obligating each underwriter, each dealer who is a member of the selling group, and each broker-dealer that is a party to such retail distribution agreement, as applicable, to
(A) report the prices at which it sells to the public the Notes until it is notified by the successful bidder that either the 10% test has been satisfied as to the Notes or all Notes have been sold to the public and (B) comply with the hold-the-offering-price rule, if and for so long as directed by the successful bidder and in the related pricing wires, and (2) any agreement among underwriters relating to the sale of the Notes to the public, together with the related pricing wires, contains or will contain language obligating each underwriter that is a party to a retail distribution agreement to be employed in connection with the initial sale of the Notes to the public to require each broker-dealer that is a party to such retail distribution agreement to
(A) report the prices at which it sells to the public the unsold Notes allotted to it until it is notified by the successful bidder or such underwriter that either the 10% test has been satisfied as to the Notes or all the Notes have been sold to the public and
(B) comply with the hold-the-offering-price rule, if and for so long as directed by the successful bidder or such underwriter and as set forth in the related pricing wires.

Sales of any Notes to any person that is a related party to an underwriter shall not constitute sales to the public for purposes of this Official Notice of Sale. (g) For purposes of this Official Notice of Sale:
(1) "public" means any person (including an individual, trust, estate, partnership, association, company, or corporation) other than an underwriter or a related party,
(2) "underwriter" means (A) any person that agrees pursuant to a written contract with the City (or with the lead underwriter to form an underwriting syndicate) to participate in the initial sale of the Notes to the public and (B) any person that agrees pursuant to a written contract directly or indirectly with a person described in clause (A) to participate in the initial sale of the Notes to the public (including a member of a selling

6 group or a party to a retail distribution agreement participating in the initial sale of the Notes to the public),
(3) a purchaser of any of the Notes is a "related party" to an underwriter if the underwriter and the purchaser are subject, directly or indirectly, to (A) at least 50% common ownership of the voting power or the total value of their stock, if both entities are corporations (including direct ownership by one corporation of another), (B) more than 50% common ownership of their capital interests or profits interests, if both entities are partnerships (including direct ownership by one partnership of another), or (C) more than 50% common ownership of the value of the outstanding stock of the corporation or the capital interests or profit interests of the partnership, as applicable, if one entity is a corporation and the other entity is a partnership (including direct ownership of the applicable stock or interests by one entity of the other), and In addition, the City reserves the right to cancel the public sale of the Notes if the City receives fewer than three bids that conform to the parameters contained herein such that the competitive sale requirements are not satisfied.

NO GOOD FAITH DEPOSIT: The City is not requiring the successful bidder to submit a good faith deposit.

DELIVERY AND PAYMENT: It is estimated that the delivery of the Notes will be made to DTC for the account of the successful bidders on or about July 24, 2024. Payment of the purchase price must be made in funds immediately available to the City by wire transfer or other means acceptable to the City.

RIGHT OF REJECTION: The City reserves the right, in its sole discretion, to reject any and all bids for the Notes and to waive any irregularity or informality in any bid.

CHANGE IN TAX EXEMPT STATUS: At any time before the Notes are tendered for delivery, any successful bidder may disaffirm and withdraw its proposal if the interest received by private holders from notes of the same type and character shall be declared to be taxable income under present federal income tax laws, either by ruling of the Internal Revenue Service or by a decision of any federal court, or shall be declared taxable or be required to be taken into account in computing any federal income taxes by the terms of any federal income tax law enacted subsequent to the date of this notice.

CONTINUING DISCLOSURE: In order to assist bidders in complying with S.E.C. Rule 15c2-12(b)(5), the City will undertake, pursuant to separate Continuing Disclosure Certificates, to provide notices of the occurrence of certain events, if material. A description of these undertakings is set forth in the preliminary official statement relating to the Notes (the “POS”) and will also be set forth in a final official statement relating to the Notes (the “OS”).

ACKNOWLEDGMENT OF NO FIDUCIARY DUTY: At closing, the City will execute a certificate to the effect that it acknowledges and agrees that (i) the purchase and sale of the Notes by the winning bidder (the “Purchaser”) is an arm’s-length commercial transaction between the City and the Purchaser, (ii) in connection with such transaction, the Purchaser is acting solely as a principal and not as an advisor, (including, without limitation, a Municipal Advisor (as such term is defined in Section 975(e) of the Dodd-Frank Wall Street Reform and Consumer Protection Act)), agent or a fiduciary of the City, (iii) the Purchaser has not assumed (individually or collectively) a fiduciary responsibility in favor of the City with respect to the offering of the Notes or the process leading thereto (whether or not the Purchaser, or any affiliate of an Purchaser, has advised or is currently advising the City on other matters) or any other obligation to the City except the obligation to purchase the Notes, (iv) the Purchaser has financial and other interests that differ

7 from those of the City and (v) the City has consulted with its own legal and municipal advisors to the extent it deemed appropriate in connection with the offering of the Notes.

CLOSING PAPERS; LEGAL OPINION: Each proposal will be conditioned upon the City furnishing to each successful bidder, without charge, concurrently with payment for and delivery of the Notes, the following closing papers, each dated the date of such delivery:
(a) The opinion of Bond Counsel, approving the validity of the Notes and stating that, subject to certain qualifications, under existing law, the interest on the Notes is (i) excluded from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax, although interest on the Notes may be subject to the corporate alternative minimum tax, and (ii) exempt from State of California personal income taxes.

A copy of Bond Counsel’s opinion will be delivered with the Notes without cost to the purchaser. (b) A certificate of the Finance Director or other appropriate official of the City that on the basis of the facts, estimates and circumstances in existence on the date of issue, it is not expected that the proceeds of the Notes will be used in a manner that would cause the Notes to be “arbitrage bonds” within the meaning of the Code;
(c) A certificate on behalf of the City that there is no litigation threatened or pending affecting the validity of the Notes;
(d) A certificate of the Finance Director or other appropriate official of the City, acting on behalf of the City solely in his or her official and not in his or her personal capacity, that at the time of the sale of the Notes and at all times subsequent thereto up to and including the time of the delivery of the Notes to the initial purchasers thereof, the OS did not, and does not, contain any untrue statement of a material fact or omit to state a material fact necessary which would make the statements misleading in the light of the circumstances under which they were made; (e) The signature certificate of the officials of the City, showing that they have signed the Notes and impressed the seal of the City thereon, and that they were respectively duly authorized to execute the same; and
(f) The receipt of the City showing that the purchase price of the Notes has been received.

OFFICIAL STATEMENT: The City has approved a preliminary Official Statement relating to the Notes. Copies of such preliminary Official Statement will be distributed to any bidder, upon request, prior to the sale in a form “deemed final” by the City for purposes of Rule 15c2-12 under the Securities Exchange Act of 1934 (the “Rule”). Within seven business days from the sale date, the City will deliver to the purchaser copies of the final Official Statement, executed by an authorized representative of the City and dated the date of delivery thereof to the purchaser, in sufficient number to allow the purchaser to comply with paragraph (b)(4) of the Rule and to satisfy the Municipal Securities Rulemaking Board (the “MSRB”) Rule G-32 or any other applicable rules adopted by the MSRB, which shall include information permitted to be omitted by paragraph (b)(1) of the Rule and such other amendments or supplements as shall have been approved by the City (the “Final Official Statement”). The purchaser agrees that it will not confirm the sale of any Notes unless the confirmation of sale is accompanied or preceded by the delivery of a copy of the Final Official Statement. The City will furnish to the successful bidder, at no charge, an electronic copy of the Official Statement for use in connection with any resale of the Notes, and up to 10 printed copies upon request.

A letter of Jones Hall, A Professional Law Corporation, San Francisco, California, as disclosure counsel, will be addressed to the City and to the successful bidder, stating that, without passing upon or assuming any responsibility for the accuracy, completeness of fairness of the

8 statements contained in the final Official Statement and making no representations that they have independently verified the accuracy, completeness or fairness of an such statements, based upon the information made available to them in the course of their participation in the preparation of the final Official Statement, nothing has come to such counsel’s attention which would lead them to believe that the final Official Statement, including the cover page and all appendices thereto (but excluding therefrom financial statements and statistical data, and information regarding The Depository Trust Company, and its book entry system, as to which no opinion need be expressed) contains an untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading
GIVEN pursuant to a resolution of the City adopted June 25, 2024.

Dated: June 26, 2024

9 EXHIBIT 1
Issue Price Certificate
$__________________

CITY OF BERKELEY
2024-25 TAX AND REVENUE ANTICIPATION NOTES
The undersigned, on behalf of [NAME OF UNDERWRITER] (“Underwriter”), hereby certifies as set forth below with respect to the sale of the above-captioned obligations (the “Notes”).

1. Reasonably Expected Initial Offering Price.
(a) As of the Sale Date, the reasonably expected initial offering prices of the Notes to the Public by Underwriter are the prices listed in Schedule A (the “Expected Offering Prices”). The Expected Offering Prices are the prices for the Notes used by the Underwriter in formulating its bid to purchase the Notes. Attached as Schedule B is a true and correct copy of the bid provided by Underwriter to purchase the Notes.
(b) Underwriter was not given the opportunity to review other bids prior to submitting its bid.
(c) The bid submitted by Underwriter constituted a firm offer to purchase the Notes.

2. Defined Terms.
(a) Issuer means the City of Berkeley.
(a) Reserved.
(b) Public means any person (including an individual, trust, estate, partnership, association, company, or corporation) other than an Underwriter or a related party to an Underwriter. The term “related party” for purposes of this certificate generally means any two or more persons who have greater than 50 percent common ownership, directly or indirectly. (c) Sale Date means the first day on which there is a binding contract in writing for the sale of the Notes. The Sale Date of the Notes is July 9, 2024. (d) Underwriter means (i) any person that agrees pursuant to a written contract with the Issuer (or with the lead underwriter to form an underwriting syndicate) to participate in the initial sale of the Notes to the Public, and (ii) any person that agrees pursuant to a written contract directly or indirectly with a person described in clause (i) of this paragraph to participate in the initial sale of the Notes to the Public (including a member of a selling group or a party to a retail distribution agreement participating in the initial sale of the Notes to the Public).

10 The representations set forth in this certificate are limited to factual matters only. Nothing in this certificate represents Underwriter’s interpretation of any laws, including specifically Sections 103 and 148 of the Internal Revenue Code of 1986, as amended, and the Treasury Regulations thereunder. The undersigned understands that the foregoing information will be relied upon by the Issuer with respect to certain of the representations set forth in the Certificate of Arbitrage and with respect to compliance with the federal income tax rules affecting the Notes, and by Jones Hall, A Professional Law Corporation in connection with rendering its opinion that the interest on the Notes is excluded from gross income for federal income tax purposes, the preparation of the Internal Revenue Service Form 8038-G, and other federal income tax advice that it may give to the Issuer from time to time relating to the Notes. [UNDERWRITER]
By:____________________________________
Name:_________________________________
Dated: [ISSUE DATE]

11 SCHEDULE A

EXPECTED OFFERING PRICES
Maturity Principal Interest Reoffering
Date Amount Rate Price *
$ % %
* Stated as a percentage of par.

12 SCHEDULE B
COPY OF UNDERWRITER’S BID
(attached)

PRELIMINARY OFFICIAL STATEMENT DATED JUNE 26, 2024

NEW ISSUE BOOK-ENTRY ONLY RATING
S&P: “___”
See “RATING.”
In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, subject, however to certain qualifications described in this Official Statement, under existing law, interest on the Notes is excluded from gross income for federal income tax purposes, and such interest is not an item of tax preference for purposes of the federal alternative minimum tax. In the further opinion of Bond Counsel, interest on the Notes is exempt from California personal income taxes . See “TAX MATTERS.”
$36,000,000*

CITY OF BERKELEY
2024-25 TAX AND REVENUE ANTICIPATION NOTES
Dated: Date of Delivery Due: _______, 2025
The tax and revenue anticipation notes captioned above (the “Notes”) will be issued in denominations of $5,000 or any integral multiple thereof. Principal and interest on the Notes will be payable upon maturity. The Notes are to be delivered as fully registered Notes, without coupons and, when delivered, will be registered in the name of Cede & Co., as nominee of The Depository Trust Company (“DTC”), New York, New York (as described in APPENDIX E – BOOK-ENTRY ONLY SYSTEM).

DTC will act as securities depository of the Notes. Purchases will be made in book-entry form only, in the principal amount of $5,000 or any integral multiple thereof. The Notes are not subject to redemption prior to maturity.

The Notes are by statute general obligations of the City of Berkeley, California (the “City”), payable solely from taxes, income, revenues, cash receipts and other moneys that are received by the City for its General Fund for fiscal year 2024-25 and that are generally available for the payment of current expenses and other obligations of the City (the “ Unrestricted Moneys”). The Notes are secured by a pledge of Unrestricted Moneys to be received by the City in (a) an amount equal to fifty percent (50%) of the principal amount of the Notes in the month of January, 2025; (b) an amount equal to fifty percent (50%) of the principal amount of the Notes in the month of May, 2025; and (c) an amount sufficient to pay interest as due on the Notes at their maturity, in the month of June, 2025 (such pledged amounts being hereinafter called the “Pledged Revenues”). The Pledged Revenues will be deposited into, and held by the City in, a special fund designated “City of Berkeley, California, 2024-25 Tax and Revenue Anticipation Notes Special Account,” as established in the City’s Resolution adopted on June 25, 2024.

Principal of and interest on the Notes are payable in lawful moneys of the United States of America upon maturity, and interest on the Notes will be computed on the basis of a 360-day year comprised of twelve 30-day months and accrues from the date of delivery.

The Notes are legal investments for commercial banks in California and are eligible to secure deposits of public moneys in California.

THIS COVER PAGE CONTAINS CERTAIN INFORMATION FOR QUICK REFERENCE ONLY. IT IS NOT A SUMMARY OF THIS ISSUE. INVESTORS MUST READ THE ENTIRE OFFICIAL STATEMENT TO OBTAIN INFORMATION ESSENTIAL TO THE MAKING OF AN INFORMED INVESTMENT DECISION.

The following firm, serving as municipal advisor to the City, has structured this issue.

MATURITY SCHEDULE
Interest Rate Reoffering Yield CUSIP†
The Notes are offered when, as and if issued and received by the Purchaser, subject to the approval of legality by Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel. Certain legal matters will be passed upon for the City by Jones Hall, A Professional Law Corporation, as Disclosure Counsel, and by the City Attorney. It is anticipated that the Notes, in definitive form, will be available for delivery through DTC in New York, New York on or about July 24, 2024.

Dated July __, 2024
* Preliminary; subject to change.

This Preliminary Official Statement and the information contained herein are subject to completion or amendment. Under no cir cumstances shall this Preliminary Official Statement constitute an offer to sell or a solicitation of an offer to buy nor shall there be any sale of these securities in any jurisdiction in which such o ffer solicitation or sale would be unlawful prior to registration or qualification under the securities laws of such jurisdiction .

AGENDA VERSIONPage 26 of 87

GENERAL INFORMATION ABOUT THIS OFFICIAL STATEMENT

No dealer, broker, salesman or other person has been authorized by the City to give any information or to make any representations with respect to the Notes other than those contained in this Official Statement and, if given or made, such information or representation must not be relied upon as having been authorized by the City. This Official Statement does not constitute an offer to sell nor the solicitation of an offer to buy, nor shall there be any sale of the Notes by any person to make such offer, solicitation or sale.

This Official Statement is not to be construed as a contract with the purchasers of the Notes. Statements contained in this Official Statement which involve estimates, forecasts or matters of opinion, whether or not expressly so described herein, are intended solely as such and are not to be construed as a representation of facts.

The information set forth in this Official Statement has been obtained from sources that are believed to be reliable, but is not guaranteed as to accuracy or completeness, and is not to be construed as a representation by the Purchaser. The information and expressions of opinion stated in this Official Statement are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the information or opinions set forth herein or in the affairs of the City since the date hereof. This Official Statement is submitted in connection with the sale of the Notes referred to herein and may not be reproduced or used, in whole or in part, for any purpose, unless authorized in writing by the City.

The Notes have not been registered under the Securities Act of 1933 , as amended (the “ Securities Act”), in reliance upon an exemption contained in such Act. The Notes have not been registered under the securities laws of any state.

IN CONNECTION WITH THIS OFFERING, THE PURCHASER MAY OVERALLOT OR EFFECT

TRANSACTIONS THAT STABILIZE OR MAINTAIN THE MARKET PRICE OF THE NOTES AT LEVELS ABOVE THOSE WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. THE PURCHASER MAY OFFER AND SELL THE

NOTES TO CERTAIN DEALERS AND BANKS AT PRICES LOWER THAN THE PUBLIC OFFERING PRICE

STATED ON THE COVER PAGE HEREOF AND SAID PUBLIC OFFERING PRICE MAY BE CHANGED FROM TIME TO TIME BY THE PURCHASER.

Certain statements included or incorporated by reference in this Official Statement constitute “forward -looking statements” within the meaning of the United States Private Securities Litigation Reform Act of 1995, Section 21E of the Securities Exchange Act of 1934, as amended, and Section 27A of the Securities Act. Such statements are generally identifiable by the terminology used such as “plan,” “expect,” “estimate,” “budget” or other similar words.

The Purchaser has provided the following sentence for inclusion in this Official Statement. The Purchaser has reviewed the information in this Official Statement in accordance with, and as part of, its responsibilities to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Purchaser does not guarantee the accuracy or completeness of such information.

THE ACHIEVEMENT OF CERTAIN RESULTS OR OTHER EXPECTATIONS CONTAINED IN SUCH

FORWARD-LOOKING STATEMENTS INVOLVE KNOWN AND UNKNOWN RISKS, UNCERTAINTIES AND

OTHER FACTORS WHICH MAY CAUSE ACTUAL RESULTS, PERFORMANCE OR ACHIEVEMENTS

DESCRIBED TO BE MATERIALLY DIFFERENT FROM ANY FUTURE RESULTS, PERFORMANCE OR ACHIEVEMENTS EXPRESSED OR IMPLIED BY SUCH FORWARD -LOOKING STATEMENTS. THE CITY

DOES NOT PLAN TO ISSUE ANY UPDATES OR REVISIONS TO THOSE FORWAR D-LOOKING

STATEMENTS IF OR WHEN ITS EXPECTATIONS, OR EVENTS, CONDITIONS OR CIRCUMSTANCES ON WHICH SUCH STATEMENTS ARE BASED OCCUR.

Although the City maintains an internet website for various purposes, none of the information on that website is incorporated by reference in this Official Statement or is intended to assist investors in making any investment decision or to provide any continuing information with respect to the Notes or any other bonds or obligations of the City.

CITY OF BERKELEY, CALIFORNIA

ELECTED OFFICIALS

Jesse Arreguín, Mayor
Rashi Kesarwani, Councilmember District 1
Terry Taplin, Councilmember District 2
Ben Bartlett, Councilmember District 3
Vacant, Councilmember District 4*
Sophie Hahn, Councilmember District 5
Susan Wengraf, Councilmember District 6
Cecilia Lunaparra, Councilmember District 7
Mark Humbert, Councilmember District 8

CITY OFFICIALS
Dee Williams-Ridley
City Manager

Henry Oyekanmi
Director of Finance

LaTanya Bellow
Deputy City Manager
Anne Cardwell
Deputy City Manager

Farimah Brown
City Attorney
Jenny Wong
City Auditor

PROFESSIONAL SERVICES

Municipal Advisor

NHA Advisors, LLC
San Rafael, California

Bond Counsel and Disclosure Counsel

Jones Hall, A Professional Law Corporation
San Francisco, California

* The Councilmember position for District 4 is currently vacant. A special election to elect a new councilmember will be held on May 28, 2024 .

i

TABLE OF CONTENTS

INTRODUCTORY STATEMENT .................................................................................................. 1 THE NOTES ................................................................................................................................. 1 Description of the Notes .......................................................................................................... 1 Purpose of Issue ..................................................................................................................... 2 Book-Entry Only System ......................................................................................................... 2 SECURITY FOR AND SOURCES OF PAYMENT OF THE NOTES ............................................ 2 Security for the Notes ............................................................................................................. 2 Available Sources of Repayment ............................................................................................ 3 Monthly Cash Flows ................................................................................................................ 4 CITY INVESTMENT POLICY AND PORTFOLIO ......................................................................... 7 SPECIAL RISK FACTORS ........................................................................................................... 8 Bankruptcy Considerations ..................................................................................................... 8 Limitations on Remedies ......................................................................................................... 9 COVID-19 Pandemic .............................................................................................................. 9 Climate Change ...................................................................................................................... 9 Cybersecurity ........................................................................................................................ 10

CONSTITUTIONAL AND STATUTORY PROVISIONS AFFECTING CITY REVENUES AND APPROPRIATIONS .................................................................................................................... 11

Limitations on Revenues ....................................................................................................... 11 Expenditures and Appropriations .......................................................................................... 13 Future Initiatives .................................................................................................................... 14 LEGAL OPINION ........................................................................................................................ 14 TAX MATTERS ........................................................................................................................... 14 CONTINUING DISCLOSURE ..................................................................................................... 16 ABSENCE OF MATERIAL LITIGATION ..................................................................................... 16 UNDERWRITING ....................................................................................................................... 17 MUNICIPAL ADVISOR ............................................................................................................... 17 RATING ...................................................................................................................................... 17 ADDITIONAL INFORMATION .................................................................................................... 18

APPENDIX A – CERTAIN INFORMATION CONCERNING THE CITY OF BERKELEY APPENDIX B – THE CITY’S ANNUAL COMPREHENSIVE FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2023
APPENDIX C – FORM OF BOND COUNSEL OPINION
APPENDIX D – FORM OF CONTINUING DISCLOSURE CERTIFICATE
APPENDIX E – BOOK-ENTRY ONLY SYSTEM