Berkeley City Council
June 24, 2025

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II. BACKGROUND

TBIDs are an evolution of the traditional Business Improvement District. The first TBID was formed in West Hollywood, California in 1989. Since then, over 100 California destinations have followed suit. In recent years, other states have begun adopting the California model –Illinois, Minnesota, Massachusetts, Montana, South Dakota, Washington, Colorado, Texas and Louisiana have adopted TBID laws. Several other states are in the process of adopting their own legislation. The cities of Wichita, Kansas and Newark, New Jersey used an existing business improvement district law to form a TBID. Additionally, some cities, like Portland, Oregon and Memphis, Tennessee have utilized their home rule powers to create TBIDs without a state law.

California’s TBIDs collectively
raise over $300 million annually for
local destination marketing in
2024. With competitors raising
their budgets, and increasing
rivalry for visitor dollars, it is
important that Berkeley lodging
businesses continue to invest in
stable, commerce -specific
marketing programs.

TBIDs utilize the efficiencies of
private sector operation in the
market-based promotion of
tourism districts. TBIDs allow
tourism business owners to
organize their efforts to increase commerce. Lodging business owners within the TBID pay an assessment and those funds are used to provide services that increase commerce.

In California, most TBIDs are formed pursuant to the Property and Business Improvement District Law of 1994. This law allows for the creation of a benefit assessment district to raise funds within a specific geographic area. The key difference between Tourism BIDs and other benefit assessment districts is that funds raised are returned to the private non-profit corporation governing the district.

There are many benefits to TBIDs:
• Funds must be spent on services and improvements that provide a specific benefit only to those who pay;
• Funds cannot be diverted to general government programs; • They are customized to fit the needs of payors in each destination; • They allow for a wide range of services;
• They are designed, created and governed by those who will pay the assessment; and • They provide a stable, long-term funding source for tourism promotion.

0 20
40 60
80 100
120
Number of Districts Operating in
California

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III. ACCOMPLISHMENTS OF BERKELEY’S TOURSIM BID TO DATE

• Creation of Berkeley Restaurant Week, celebrating the culinary excellence the city has to offer.
• Implementation of Berkeley Bucks, the City of Berkeley’s first e-gift card redeemable only in Berkeley to support local businesses, with a focus on shopping, dining, and accommodations.
• Utilized the Visit Berkeley website and team as a resource during the pandemic to support local businesses with a “What’s Open?” page, hosting restaurant roundtables to phase in outdoor dining, and supported the City of Berkeley’s “Berkeley Relief Fund” campaign to raise funds for those most impacted by the pandemic.
• Sponsorship and support of large-scale events such as the Bay Area Book Festival and Bioneers to increase overnight visitation.
• Sponsored California Hotel & Lodging Association (CHLA) Membership for All Lodging Properties
• Through CHLA, were able to deliver then-hard-to-source PPE (masks and hand sanitizer) to all hotel properties
• Provided Advanced Hotel Performance Metrics through Smith Travel Report (STR) / Kalibri Reports to Lodging Partners
• Invested in metrics-supported online travel agency (OTA) marketing campaigns to boost Berkeley hotel occupancy
• Developed a partnership with Placer AI, utilizing their platform on annual subscription basis to quantify the local economic impact of tourism through location-based data • Hosted meeting planner familiarization tours for Berkeley hotel and event venues • 1,500+ RFP’s received and processed through CVENT & Direct Lead retrieval from various tradeshows
• Created the Visit Berkeley Partner Showcase, connecting UC Berkeley event planners with Berkeley Businesses and vendors (i.e. local caterers)
• Invested in a modern interactive website, VisitBerkeley.com, in 2019 • 503,609 visitors to VisitBerkeley.com in ’24 (14% increase over 2023) • 1,105,293 VisitBerkeley.com page views in ’24 (10% increase over 2023) • Invested in an independent, non-OTA, commission-free booking engine (Ripe Booking) for onsite hotel bookings in 2024

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IV. TOURISM BID BOUNDARY

The BTBID will continue to include all lodging businesses, existing and in the future , with five (5) rooms or more, available for public occupancy within the boundaries of the City of Berkeley (City), as shown in the map below.

Lodging business may include, but is not limited to, any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, or other similar structure or portion thereof.

A complete listing of assessed lodging businesses within the renewed BTBID can be found in Appendix 2.

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V. ASSESSMENT BUDGET AND SERVICES

A. Annual Service Plan
Assessment funds will be spent to provide specific benefits conferred or privileges granted directly to the payors that are not provided to those not charged, and which do not exceed the reasonable c ost to the City of conferring the benefits or granting the privileges. The privileges and services provided with the BTBID funds are sales & marketing and cultural tourism programs available only to assessed businesses.

A service plan assessment budget has been developed to deliver services that benefit the assessed businesses. A detailed annual assessment budget will be developed and approved by the VB Board.

The chart below illustrates the initial annual assessment budget allocations. These activities and allocations will also apply in subsequent years. The total initial assessment budget is estimated to be $2,221,000 in year one.

Although actual revenues will fluctuate due to market conditions, the proportional allocations of the budget shall remain the same. However, the City and the VB Board shall have the authority to adjust budget allocations between the categories by no more than fifteen percent (15%) of the total budget per year. A description of the proposed improvements and activities for the initial year of operation is below. The same activities are proposed for subsequent years. In the event of a legal challenge against the BTBID, any and all assessment funds may be used for the costs of defending the BTBID.

Each budget category includes all costs related to providing that service. For example, the sales and marketing budget includes the cost of staff time dedicated to overseeing and implementing the sales and marketing program. Staff time dedicat ed purely to administrative tasks is allocated to the administrative portion of the budget. The costs of an individual staff member may be allocated to multiple budget categories. The staffing levels necessary to provide the services below will be determined by VB on an as- needed basis.

Sales and Marketing
Sales and
Marketing,
$1,887,850 , 85%
Cultural Tourism,
$222,100 , 10%
Contingency / Reserve,
$88,840 , 4%
Collection Fee,
$22,210 , 1%
Initial Annual Assessment Budget -
$2,221,000

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A sales and marketing program will promote assessed businesses as tourist, meeting, and event destinations. The sales and marketing program will have a central theme of promoting Berkeley as a desirable place for overnight visits. The program will have the goal of increasing overnight visitation and room night sales at assessed businesses, and may include , but is not limited to, the following activities:
• Internet marketing efforts to inc rease awareness and optimize internet presence to drive overnight visitation and room sales to assessed businesses; • Print ads in magazines and newspapers, television ads, and radio ads targeted at potential visitors to drive overnight visitation and room sales to assessed businesses; • Attendance of trade shows to promote assessed businesses; • Sales blitzes for assessed businesses;
• Familiarization tours of assessed businesses;
• Preparation and production of collateral promotional materials such as brochures , flyers and maps featuring assessed businesses;
• Attendance of professional industry conferences and affiliation events to promote assessed businesses;
• Lead generation activities designed to attract tourists and group events to assessed businesses; • Director of Sales and General Manager meetings to plan and coordinate tourism promotion efforts for assessed businesses; and
• Development and maintenance of a website designed to promote assessed businesses.

Cultural Tourism
Cultural tourism programs are intended to drive travel to Berkeley by attracting visitors to experience cultural, historical, and artistic attractions to generate visitation to assessed businesses. By promoting Berkeley’s rich heritage and unique cultural offerings, the Cultural Tourism program encourages higher visitation and longer stays to assessed businesses. The Cultural Tourism program may include, but is not limited to, the following activities:
• Creation of new arts, cultural and educational programs and activities to generate overnight visitation to assessed businesses;
• Organizing events including as festivals, performances, and exhibitions that celebrate Berkeley’s unique heritage and arts, resulting in overnight visitation to assessed businesses; • Promoting food-related experiences that highlight Berkeley’s local cuisine, driving demand for overnight visitation to assessed businesses;
• Sustainability programs that offset impacts of tourist visitation within the destination; • Enhancements to environmental experiences, which attr act overnight visitors, and expose visitors to the value of the vital ecosystems;
• Services designed to improve the visitors experience such as, but not limited to, beautification of public spaces to drive overnight visitation to assessed businesses; and • Infrastructure improvements that enhance the destination’s competitive position to attract desirable special events year-round and attract overnight visitors.

Collection Fee
The City shall be paid a fee equal to one percent (1%) of the amount of assessment collected to cover its costs of collection and administration.

Contingency/Reserve

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The budget includes a contingency line item to account for uncollected assessments, if any. If there are contingency funds collected, they may be held in a reserve fund or utilized for other program, advocacy or renewal costs at the discretion of VB. Policies relating to contributions to the reserve fund, the target amount of the reserve fund, and expenditure of monies from the reserve fund shall be set by the VB Board of Directors. Contingency/Reserve funds may be spent on BTBID programs or administrative and renewal costs in such proportions as determined by VB. The reserve fund may be used for the costs of renewing the BTBID.

B. Annual Budget
The total ten (10) year assessment budget is projected at approximately $2,221,000 annually, or $22,210,000 through the ten (10) year term of the BTBID. A similar budget is expected to apply to subsequent years, but this budget is expected to fluctuate as room sales do, and as businesses open and close.

C. California Constitutional Compliance
The BTBID assessment is not a property-based assessment subject to the requirements of Proposition 218. Courts have found Proposition 218 limited the term ‘assessments’ to levies on real property. 1 Rather, the BTBID assessment is a business -based assessment, and is subject to Proposition 26.

Pursuant to Proposition 26 all levies are a tax unless they fit one of seven exceptions. Two of these exceptions apply to the BTBID, a “specific benefit” and a “specific government service.” Both require that the costs of benefits or services do not exceed the reasonable costs to the City of conferring the benefits or providing the services.

1. Specific Benefit
Proposition 26 requires that assessment funds be expe nded on, “a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege.”2 The services in this Plan are designed to provide targeted benefits dir ectly to assessed businesses, and are intended only to provide benefits and services directly to those businesses paying the assessment. These services are tailored not to serve the general public, businesses in general, or parcels of land, but rather to serve the specific businesses within the BTBID. The activities described in this Plan are specifically targeted to increase demand for room night sales for assessed lodging businesses within the boundaries of the BTBID, and are narrowly tailored. BTBID funds will be used exclusively to provide the specific benefit of increased demand for room night sales directly to the assessees. Assessment funds shall not be used to feature non -assessed lodging businesses in BTBID programs, or to directly generate sales for non -assessed businesses. The activities paid for from assessment revenues are business services constituting and providing specific benefits to the assessed businesses. Nothing in this Plan limits the ability of the Owners’ Association to enter into private contracts with non-assessed lodging businesses for the provision of services to those businesses.

The assessment imposed by this BTBID is for a specific benefit conferred directly to the payors that is not provided to those not charged. The specific benefit conferred directly to the payors is an increase in demand for room night sales. The specific benefit of an increase in demand for room night sales for assessed lodging businesses will be provided only to lodging businesses paying the district assessment, with marketing & sales and cultural tourism programs promoting lodging businesses paying the BTBID assessment. The marketing & sales and cultural tourism programs will be designed to increase room night sales at each assessed lodging businesses. Because they are

1 Jarvis v. the City of San Diego 72 Cal App. 4th 230
2 Cal. Const. art XIII C § 1(e)(1)

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necessary to provide the marketing & sales and cultural tourism programs that specifically benefit the assessed lodging bus inesses, the administration and contingency services also provide the specific benefit of increased demand for room night sales to the assessed lodging businesses.

Although the BTBID, in providing specific benefits to payors, may produce incidental benefi ts to non-paying businesses, the incidental benefit does not preclude the services from being considered a specific benefit. The legislature has found that, “A specific benefit is not excluded from classification as a ‘specific benefit’ merely because an indirect benefit to a nonpayor occurs incidentally and without cost to the payor as a consequence of providing the specific benefit to the payor.”3

2. Specific Government Service
The assessment may also be utilized to provide, “a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product.” 4 The legislature has recognized that marketing and promotions services like those to be provided by the BTBID are government services within the meaning of Proposition 26 5. Further, the legislature has determined that “a specific government service is not excluded from classification as a ‘specific government service’ merely because an indirect benefit to a nonpayor occurs incidentally and without cost to the payor as a consequence of providing the specific government service to the payor.”6

3. Reasonable Cost
BTBID services will be implemented carefully to ensure they do not exceed the reasonable cost of such services. The full amount assessed will be used to provide the services described herein. Funds will be managed by the VB, and reports submitted on an annual basis to the City. Only assessed lodging businesses will be featured in marketing materials, receive sales leads generated from BTBID- funded activities, be featured in adverti sing campaigns, and benefit from other BTBID-funded services. The assessed lodging business list was compiled from records provided by the jurisdiction and complies with the requirements of the 94 Law. Pursuant to Streets and Highways Code Section 36615, the City Council’s determination of ownership is final and conclusive, with no obligation to obtain other information. Non-assessed lodging businesses will not receive these, nor any other, BTBID-funded services and benefits.

The BTBID-funded programs a re targeted directly to benefit assessed businesses . It is, however, possible that there will be a spill over benefit to non -assessed businesses. If non -assessed lodging businesses receive incremental room nights, that portion of the promotion or program generating those room nights shall be paid with non-BTBID funds. BTBID funds shall only be spent to benefit the assessed businesses, and shall not be spent on that portion of any program which directly generates incidental room nights for non-assessed businesses.

D. Assessment
The annual assessment rate is three percent (3%) of gross short term sleeping room rental revenue on lodging businesses with five (5) rooms or more . Based on the benefit received, assessments will not be collected on: stays of more than thirty (30) consecutive days; and stays by any officer or employee of a government who is exempt by express provision of federal international treaty.

3 Government Code § 53758(a)
4 Cal. Const. art XIII C § 1(e)(2)
5 Government Code § 53758(b)
6 Government Code § 53758(b)

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The assessment was calculated based on the total cost of the activities to be provide d for the benefit of the businesses within the BTBID, with costs allocated based on the proportional benefit conferred to each business. Activities funded by the BTBID, are specifically targeted to increase room nights at assessed businesses. All room night sales do not represent the same benefit to the payors. For example, a higher priced room night is of greater benefit than a lower priced room night because the assess ee derives greater revenue. To account for this benefit differential and to make sure the benefits are proportional, an assessment formula based on a percentage of revenue has been selected. The proposed formula accurately reflects greater benefit to assessed businesses with higher priced room nights.

The term “gross room rental revenue” as used herein means: the consideration charged for the occupancy of space in a lodging business valued in money. Gross sleeping room rental revenue shall not include, and therefore the assessment shall not be charged upon, any federal, state or local tax es collected, including but not limited to transient occupancy taxes.

The assessment is levied upon and a direct obligation of the assessed lodging business. However, the assessed lodging business may, at its discretion, pass the assessment on to transients. The amount of assessment, if passed on to each transient, shall be disclosed in advance and separately stated from the amount of rent charged and any other applicable taxes, and each transient shall receive a receipt for payment from the business. If the BTBID assessment is identified separately it shall be disclosed as the “BTBID Assessment.” As an alternative, the disclosure may include the amount of the BTBID assessment and the amount of the assessment imposed pursuant to the California Tourism Marketing Act, Government Code §13995 et seq. and shall be disclosed as the “Tourism Assessment.” The assessment is imposed solely upon, and is the sole obligation of the assessed lodging business even if it is passed on to transients. The assessment sha ll not be considered revenue for calculation of transient occupancy taxes.

Bonds shall not be issued.

E. Interest and Overdue Charges
The BTBID shall reimburse the City of Berkeley for any costs associated with collecting unpaid assessments. If sums in excess of the delinquent BTBID assessment are sought to be recovered in the same collection action by the City, the BTBID shall bear its pro rata share of such collection costs.

Assessed businesses which are delinquent in paying the assessment shall be responsible for paying:

1. Original Delinquency: Any lodging business which fails to remit any assessment imposed within the time required shall pay a n overdue charge of ten percent (10%) of the amount of the assessment.

2. Continued Delinquency: Any lodging business which fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay a second delinquency overdue charge of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment and the ten percent (10%) overdue charge first imposed.

3. Fraud: If the tax administrator determines that the nonpayment of any re mittance due is due to fraud, a n overdue charge of twenty-five percent (25%) of the amount of the assessment shall be added thereto in addition to the overdue charges stated in subsections 1 and 2 of this section.

4. Interest: In addition to the overdue charges imposed, any lodging business which fails to remit any assessment imposed shall pay interest at the rate of one percent (1%) per month or fraction

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thereof on the amount of the assessment, exclusive of overdue charges, from the date on which the remittance first became delinquent until paid.

5. Overdue Charges Merged With Assessment: Every overdue charge imposed and such interest as accrues shall become a part of the assessment herein required to be paid.

F. Time and Manner for Collecting Assessments
The BTBID assessment will be implemented beginning July 1, 2025 or as soon as possible thereafter, and ending ten (10) years from its start date. The City will be responsible for collecting the assessment on a monthly basis (including any delinquencies, interest and overdue charges) from each assessesd lodging business. The City shall take all reasonable efforts to collect the assessments from each assessed lodging business. The City shall forward the assessments col lected to the Owners’ Association.

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VI. GOVERNANCE

A. Owners’ Association
The City Council, through adoption of this Plan, has the right, pursuant to Streets and Highways Code §36651, to identify the body that shall implement the proposed program, which shall be the Owners’ Association of the BTBID as defined in Streets and Highways Code §36612. The Berkeley City Council has determined that VB will continue to serve as the Owners’ Association for the BTBID for the term of the renewal (10 years).

B. Brown Act and California Public Records Act Compliance An Owners’ Association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. The Owners’ Association is, however, subject to government regulations relating to transparency, namely the Ralph M. Brown Act and the California Public Records Act. These regulations are designed to promote public accountability. The Owners’ Association acts as a legislative body under the Ralph M. Brown Act (Government Code §54950 et seq.). Thus, meetings of the VB Board and certain committees must be held in compliance with the public notice and other requirements of the Brown Act. Accordingly, the Owners’ Association shall publicly report any action taken and the vo te or abstention on that action of each member present for the action. The Owners’ Association is also subject to the record keeping and disclosure requirements of the California Public Records Act.

C. Annual Report
VB shall present an annual report at the end of each year of operation to the City Council pursuant to Streets and Highways Code §36650 (see Appendix 1). The annual report shall include:
• Any proposed changes in the boundaries of the improvement district or in any benefit zones or classification of businesses within the district.
• The improvements and activities to be provided for that fiscal year. • An estimate of the cost of providing the improvements and the activities for that fiscal year. • The method and basis of levying the assessment in su fficient detail to allow each business owner to estimate the amount of the assessment to be levied against his or her business for that fiscal year.
• The estimated amount of any surplus or deficit revenues to be carried over from a previous fiscal year.
• The estimated amount of any contributions to be made from sources other than assessments levied pursuant to this part.

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APPENDIX 1 – LAW

CURRENT THROUGH ALL LEGISLATION OF THE 2024 REGULAR AND SPECIAL SESSIONS

STREETS AND HIGHWAYS CODE
DIVISION 18. PARKING
PART 7. PROPERTY AND BUSINESS IMPROVEMENT DISTRICT LAW OF 1994

CHAPTER 1. General Provisions

ARTICLE 1. Declarations

36600. Citation of part

This part shall be known and may be cited as the “Property and Business Improvement District Law of 1994.”

36601. Legislative findings and declarations; Legislative guidance

The Legislature finds and declares all of the following:
(a) Businesses located and operating within business districts in some of this state’s communities are economically disadvantaged, are underutilized, and are unable to attract customers due to inadequate facilities, services, and activities in the business districts. (b) It is in the public interest to promote the economic revitalization and physical maintenance of business districts in order to create jobs, attract new businesses, and prevent the erosion of the business districts. (c) It is of particular local benefit to allow business districts to fund business related improvements, maintenance, and activities through the levy of assessments upon the businesses or real property that receive benefits from those improvements.
(d) Assessments levied for the purpose of conferring special benefit upon the real property or a specific benefit upon the businesses in a business district are not taxes for the general benefit of a city, even if property, businesses, or persons not assessed receive incidental or collateral effects that benefit them. (e) Property and business improvement districts formed throughout this state have conferred special benefits upon properties and businesses within their districts and have made those properties and businesses more useful by providing the following benefits:
(1) Crime reduction. A study by the Rand Corporation has confirmed a 12-percent reduction in the incidence of robbery and an 8-percent reduction in the total incidence of violent crimes within the 30 districts studied.
(2) Job creation.
(3) Business attraction.
(4) Business retention.
(5) Economic growth.
(6) New investments.
(f) With the dissolution of redevelopment agencies throughout the state, property and business improvement districts have become even more important tools with which communities can combat blight, promote economic opportunities, and create a clean and safe environment. (g) Since the enactment of this act, the people of California have adopted Proposition 218, which added Article XIII D to the Constitution in order to place certain requirements and restrictions on the formation of, and activities, expenditures, and assessments by property-based districts. Article XIII D of the Constitution provides that property-based districts may only levy assessments for special benefits. (h) The act amending this section is intended to provide the Legislature’s guidance with regard to t his act, its interaction with the provisions of Article XIII D of the Constitution, and the determination of special benefits in property-based districts.
(1) The lack of legislative guidance has resulted in uncertainty and inconsistent application of this act, which discourages the use of assessments to fund needed improvements, maintenance, and activities in property-based districts, contributing to blight and other underutilization of property. (2) Activities undertaken for the purpose of conferring special benefits upon property to be assessed inherently produce incidental or collateral effects that benefit property or persons not assessed. Therefore, for special benefits to exist as a separate and distinct category from general benefits, the incidental or collateral effects of those special benefits are inherently part of those

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special benefits. The mere fact that special benefits produce incidental or collateral effects that benefit property or persons not assessed does not convert any portion of those special benefits or their incidental or collateral effects into general benefits. (3) It is of the utmost importance that property-based districts created under this act have clarity regarding restrictions on assessments they may levy and the proper determination of special benefits. Legislative clarity with regard to this act will provide districts with clear instructions and courts with legislative intent regarding restrictions on property-based assessments, and the manner in which special benefits should be determined.

36602. Purpose of part

The purpose of this part is to supplement previously enacted provisions of law that authorize cities to levy assessments within property and business improvement districts, to ensure that those assessments conform to all constitutional requirements and are determined and assessed in accordance with the guidance set forth in this act.

This part does not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes.

36603. Preemption of authority or charter city to adopt ordinances levying assessments

Nothing in this part is intended to preempt the authority of a charter city to adopt ordinances providing fo r a different method of levying assessments for similar or additional purposes from those set forth in this part. A property and business improvement district created pursuant to this part is expressly exempt from the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931 (Division 4 (commencing with Section 2800)).

36603.5. Part prevails over conflicting provisions

Any provision of this part that conflicts with any other provision of law shall prevail over the o ther provision of law, as to districts created under this part.

36604. Severability

This part is intended to be construed liberally and, if any provision is held invalid, the remaining provisions shall remain in full force and effect. Assessments levied under this part are not special taxes.

ARTICLE 2. Definitions

36606. “Activities”

“Activities” means, but is not limited to, all of the following that benefit businesses or real property in the district:
(a) Promotion of public events.
(b) Furnishing of music in any public place.
(c) Promotion of tourism within the district.
(d) Marketing and economic development, including retail retention and recruitment. (e) Providing security, sanitation, graffiti removal, street and sidewalk cleaning, and other municipal services supplemental to those normally provided by the municipality. (f) Other services provided for the purpose of conferring special benefit upon assessed real property or specific benefits upon assessed businesses located in the district.

36606.5. “Assessment”

“Assessment” means a levy for the purpose of acquiring, constructing, installing, or maintaining improvements and providing activities that will provide certain benefits to properties or businesses located within a property and business improvement district.

36607. “Business”

“Business” means all types of businesses and includes financial institutions and professions.

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36608. “City”

“City” means a city, county, city and county, or an agency or entity created pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code, the public member agencies of which includes only cities, counties, or a city and county, or the State of California.

36609. “City council”

“City council” means the city council of a city or the board of supervisors of a county, or the agency, commission, or board created pursuant to a joint powers agreement and which is a city within the meaning of this part.

36609.4. “Clerk”

“Clerk” means the clerk of the legislative body.

36609.5. “General benefit”

“General benefit” means, for purposes of a property-based district, any benefit that is not a “special benefit” as defined in Section 36615.5.

36610. “Improvement”

“Improvement” means the acquisition, construction, installation, or maintenance of any tangible property with an estimated useful life of five years or more including, but not limited to, the following:
(a) Parking facilities.
(b) Benches, booths, kiosks, display cases, pedestrian shelters and signs. (c) Trash receptacles and public restrooms.
(d) Lighting and heating facilities.
(e) Decorations.
(f) Parks.
(g) Fountains.
(h) Planting areas.
(i) Closing, opening, widening, or narrowing of existing streets. (j) Facilities or equipment, or both, to enhance security of persons and property within the district. (k) Ramps, sidewalks, plazas, and pedestrian malls.
(l) Rehabilitation or removal of existing structures.

36611. “Management district plan”; “Plan”

“Management district plan” or “plan” means a proposal as defined in Section 36622.

36612. “Owners’ association”

“Owners’ association” means a private nonprofit entity that is under contract with a city to administer or implement improvements, maintenance, and activities specified in the management district plan. An owners’ association may be an existing nonprofit entity or a newly formed nonprofit entity. An owners’ association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. Notwithstanding this section, an owners’ association shall comply with the Ralph M. Brown Act (Chapter 9 (commencing with Section 54950) of Part 1 of Division 2 of Title 5 of the Government Code), at all times when matters within the subject matter of the district are heard, discussed, or deliberated, and with the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), for all records relating to activities of the district.

36614. “Property”

“Property” means real property situated within a district.

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36614.5. “Property and business improvement district”; “District”

“Property and business improvement district,” or “district,” means a property and business improvement district established pursuant to this part.

36614.6. “Property-based assessment”

“Property-based assessment” means any assessment made pursuant to this part upon real property.

36614.7. “Property-based district”

“Property-based district” means any district in which a city levies a property-based assessment.

36615. “Property owner”; “Business owner”; “Owner”

“Property owner” means any person shown as the owner of land on the last equalized assessment roll or ot herwise known to be the owner of land by the city council. “Business owner” means any person recognized by the city as the owner of the business. “Owner” means either a business owner or a property owner. The city council has no obligation to obtain other information as to the ownership of land or businesses, and its determination of ownership shall be final and conclusive for the purposes of this part. Wherever this part requires the signature of the property owner, the signature of the authorized agent of the property owner shall be sufficient. Wherever this part requires the signature of the business owner, the signature of the authorized agent of the business owner shall be sufficient.

36615.5. “Special benefit”

(a) “Special benefit” means, for purposes of a property-based district, a particular and distinct benefit over and above general benefits conferred on real property located in a district or to the public at large. Special benefit includes incidental or collateral effects that arise from the improvements, maintenance, or activities of property-based districts even if those incidental or collateral effects benefit property or persons not assessed. Special benefit excludes general enhancement of property value.

(b) “Special benefit” also includes, for purposes of a property-based district, a particular and distinct benefit provided directly to each assessed parcel within the district. Merely because parcels throughout an assessment district share the same special benefits does not make the benefits general.

36616. “Tenant”

“Tenant” means an occupant pursuant to a lease of commercial space or a dwelling unit, other than an owner.

ARTICLE 3. Prior Law

36617. Alternate method of financing certain improvements and activities; Effect on other provisions

This part provides an alternative method of financing certain improvements and activities. The provisions of this part shall not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes. Every improvement area established pursuant to the Parking and Business Improvement Area Law of 1989 (Part 6 (commencing with Section 36500) of this division) is valid and effective and is unaffected by this part.

CHAPTER 2. Establishment

36620. Establishment of property and business improvement district

A property and business improvement district may be established as provided in this chapter.

36620.5. Requirement of consent of city council

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A county may not form a district within the territorial jurisdiction of a city without the consent of the city council of that city. A city may not form a district within the unincorporated territory of a county without the consent of the board of supervisors of that county. A city may not form a district within the territorial jurisdiction of another city without the consent of the city council of the other city.

36621. Initiation of proceedings; Petition of property or business owners in proposed district

(a) Upon the submission of a written petition, signed by the property or business owners in the proposed district who will pay more than 50 percent of the assessments proposed to be levied, the city council may initiate proceedings to form a district by the adoption of a resolution expressing its intention to form a district. The amount of assessment attributable to property or a business owned by the same property or business owner that is in excess of 40 percent of the amount of all assessments proposed t o be levied, shall not be included in determining whether the petition is signed by property or business owners who will pay more than 50 percent of the total amount of assessments proposed to be levied. (b) The petition of property or business owners required under subdivision (a) shall include a summary of the management district plan. That summary shall include all of the following:
(1) A map showing the boundaries of the district.
(2) Information specifying where the complete management district plan can be obtained. (3) Information specifying that the complete management district plan shall be furnished upon request.
(c) The resolution of intention described in subdivision (a) shall contain all of the following:
(1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property or businesses within the district, a statement as to whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference to any plan or map that is on file with the clerk. The descriptions and statements do not need to be detailed and shall be sufficient if they enable an owner to generally identify the nature and extent of the improvements, maintenance, and activities, and the location and extent of the proposed district. (2) A time and place for a public hearing on the establishment of the property and business improvement district and the levy of assessments, which shall be consistent with the requirements of Section 36623.

36622. Contents of management district plan

The management district plan shall include, but is not limited to, all of the following:
(a) If the assessment will be levied on property, a map of the district in sufficient detail to locate each parcel of property and, if businesses are to be assessed, each business within the district. If the assessment will be levied on businesses, a map that identifies the district boundaries in sufficient detail to allow a business owner to reasonably determine whether a business is located within the district boundaries. If the assessment will be levied on property and businesses, a map of the district in sufficient detail to locate each parcel of property and to allow a business owner to reasonably determine whether a business is located within the district boundaries.
(b) The name of the proposed district.
(c) A description of the boundaries of the district, including the boundaries of benefit zones, proposed for establishment or extension in a manner sufficient to identify the affected property and businesses included, which may be made by reference to any plan or map that is on file with the clerk. The boundaries of a proposed property assessment district shall not overlap with the boundaries of another existing property assessment district created pursuant to this part. This part does not prohibit the boundaries of a district created pursuant to this part to overlap with other assessment districts established pursuant to other provisions of law, including, but not limited to, the Parking and Business Improvement Area Law of 1989 (Part 6 (commencing with Section 36500)). This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with another business assessment district created pursuant to this part. This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with a property assessment district created pursuant to this part. (d) The improvements, maintenance, and activities proposed for each year of operation of the district and the estimated cost thereof. If the improvements, maintenance, and activities proposed for each year of operation are the same, a description of the first year’s proposed improvements, maintenance, and activities

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and a statement that the same improvements, maintenance, and activities are proposed for subsequent years shall satisfy the requirements of this subdivision.
(e) The total annual amount proposed to be expended for improvements, maintenance, or activities, and debt service in each year of operation of the district. If the assessment is levied on businesses, this amount may be estimated based upon the assessment rate. If the total annual amount proposed to be expended in each year of operation of the district is not significantly different, the amount proposed to be expended in the initial year and a statement that a similar amount applies to subsequent years shall satisfy the requirements of this subdivision.
(f) The proposed source or sources of financing, including the proposed method and basis of levying the assessment in sufficient detail to allow each property or business owner to calculate the am ount of the assessment to be levied against their property or business. The plan also shall state whether bonds will be issued to finance improvements.
(g) The time and manner of collecting the assessments.
(h) The specific number of years in which assessments will be levied. In a new district, the maximum number of years shall be five. Upon renewal, a district shall have a term not to exceed 10 years.

Notwithstanding these limitations, a district created pursuant to this part to finance capital improvement s with bonds may levy assessments until the maximum maturity of the bonds. The management district plan may set forth specific increases in assessments for each year of operation of the district. (i) The proposed time for implementation and completion of the management district plan. (j) Any proposed rules and regulations to be applicable to the district. (k)
(1) A list of the properties or businesses to be assessed, including the assessor’s parcel numbers for properties to be assessed, and a statement of the method or methods by which the expenses of a district will be imposed upon benefited real property or businesses, in proportion to the benefit received by the property or business, to defray the cost thereof. (2) In a property-based district, the proportionate special benefit derived by each identified parcel shall be determined exclusively in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the activities. An assessment shall not be imposed on any parcel that exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and a property-based district shall separate the general benefits, if any, from the special benefits conferred on a parcel. Parcels within a property-based district that are owned or used by any city, public agency, the State of California, or the United States shall not be exempt from assessment unless the governmental entity can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit. The value of any incidental, secondary, or collateral effects that arise from the improvements, maintenance, or activities of a prop erty- based district and that benefit property or persons not assessed shall not be deducted from the entirety of the cost of any special benefit or affect the proportionate special benefit derived by each identified parcel.
(3) In a property-based district, properties throughout the district may share the same special benefits. In a district with boundaries that define which parcels are to receive improvements, maintenance, or activities over and above those services provided by the city, the improvements, maintenance, or activities themselves may constitute a special benefit. The city may impose assessments that are less than the proportional special benefit conferred, but shall not impose assessments that exceed the reasonable costs of the proportional special benefit conferred. Because one or more parcels pay less than the special benefit conferred does not necessarily mean that other parcels are assessed more than the reasonable cost of their special benefit. (l) In a property-based district, a detailed engineer’s report prepared by a registered professional engineer certified by the State of California supporting all assessments contemplated by the management district plan.
(m) Any other item or matter required to be incorporated therein by the city council.

36623. Procedure to levy assessment

(a) If a city council proposes to levy a new or increased property assessment, the notice and protest and hearing procedure shall comply with Section 53753 of the Government Code. (b) If a city council proposes to levy a new or increased business assessment, the notice and protest and hearing procedure shall comply with Section 54954.6 of the Government Code, except that notice shall be

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mailed to the owners of the businesses proposed to be assessed. A protest may be made orally or in writing by any interested person. Every written protest shall be filed with the clerk at or before the time fixed for the public hearing. The city council may waive any irregularity in the form or content of any written protest. A written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Each written protest shall contain a description of the business in which the person subscribing the protest is interested sufficient to identify the business and, if a person subscribing is not shown on the official records of the city as the owner of the business, the protest shall contain or be accompanied by written evidence that the person subscribing is the owner of the business or the authorized represent ative. A written protest that does not comply with this section shall not be counted in determining a majority protest.

If written protests are received from the owners or authorized representatives of businesses in the proposed district that will pay 50 percent or more of the assessments proposed to be levied and protests are not withdrawn so as to reduce the protests to less than 50 percent, no further proceedings to levy the proposed assessment against such businesses, as contained in the resolution of intention, shall be taken for a period of one year from the date of the finding of a majority protest by the city council. (c) If a city council proposes to conduct a single proceeding to levy both a new or increased property assessment and a new or increased business assessment, the notice and protest and hearing procedure for the property assessment shall comply with subdivision (a), and the notice and protest and hearing procedure for the business assessment shall comply with subdivision (b). If a majorit y protest is received from either the property or business owners, that respective portion of the assessment shall not be levied. The remaining portion of the assessment may be levied unless the improvement or other special benefit was proposed to be funded by assessing both property and business owners.

36624. Changes to proposed assessments

At the conclusion of the public hearing to establish the district, the city council may adopt, revise, change, reduce, or modify the proposed assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessments. Proposed assessments may only be revised by reducing any or all of them. At the public hearing, the city council may only make changes in, to, or from the boundaries of the proposed property and business improvement district that will exclude territory that will not benefit from the proposed improvements, maintenance, and activities. Any modifications, revisions, reductions, or changes to the prop osed assessment district shall be reflected in the notice and map recorded pursuant to Section 36627.

36625. Resolution of formation

(a) If the city council, following the public hearing, decides to establish a proposed property and business improvement district, the city council shall adopt a resolution of formation that shall include, but is not limited to, all of the following:
(1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property, businesses, or both within the district, a statement on whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference t o any plan or map that is on file with the clerk. The descriptions and statements need not be detailed and shall be sufficient if they enable an owner to generally identify the nature and extent of the improvements, maintenance, and activities and the location and extent of the proposed district. (2) The number, date of adoption, and title of the resolution of intention. (3) The time and place where the public hearing was held concerning the establishment of the district.
(4) A determination regarding any protests received. The city shall not establish the district or levy assessments if a majority protest was received.
(5) A statement that the properties, businesses, or properties and businesses in the district established by the resolution shall be subject to any amendments to this part. (6) A statement that the improvements, maintenance, and activities to be conferred on businesses and properties in the district will be funded by the levy of the assessments. The revenue from the levy of assessments within a district shall not be used to provide improvements, maintenance, or activities outside the district or for any purpose other than the purposes specified in the resolution of intention, as modified by the city council at the hearing concerning establishme nt of the district.

Notwithstanding the foregoing, improvements and activities that must be provided outside the

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district boundaries to create a special or specific benefit to the assessed parcels or businesses may be provided, but shall be limited to marketing or signage pointing to the district. (7) A finding that the property or businesses within the area of the property and business improvement district will be benefited by the improvements, maintenance, and activities funded by the proposed assessments, and, for a property-based district, that property within the district will receive a special benefit.
(8) In a property-based district, the total amount of all special benefits to be conferred on the properties within the property-based district.
(b) The adoption of the resolution of formation and, if required, recordation of the notice and map pursuant to Section 36627 shall constitute the levy of an assessment in each of the fiscal years referred to in the management district plan.

36627. Notice and assessment diagram

Following adoption of the resolution establishing district assessments on properties pursuant to Section 36625, the clerk shall record a notice and an assessment diagram pursuant to Section 3114. No other provision of Division 4.5 (commencing with Section 3100) applies to an assessment district created pursuant to this part.

36628. Establishment of separate benefit zones within district; Categories of businesses

The city council may establish one or more separate benefit zones within the district based upon the degree of benefit derived from the improvements or activities to be provided within the benefit zone and may impose a different assessment within each benefit zone. If the assessment is to be levied on businesses, the city coun cil may also define categories of businesses based upon the degree of benefit that each will derive from the improvements or activities to be provided within the district and may impose a different assessment or rate of assessment on each category of business, or on each category of business within each zone.

36628.5. Assessments on businesses or property owners

The city council may levy assessments on businesses or on property owners, or a combination of the two, pursuant to this part. The city council shall structure the assessments in whatever manner it determines corresponds with the distribution of benefits from the proposed improvements, maintenance, and activities, provided that any property - based assessment conforms with the requirements set forth in paragraph (2) of subdivision (k) of Section 36622.

36629. Provisions and procedures applicable to benefit zones and business categories

All provisions of this part applicable to the establishment, modification, or disestablishment of a property and business improvement district apply to the establishment, modification, or disestablishment of benefit zones or categories of business. The city council shall, to establish, modify, or disestablish a benefit zone or category of business, follow the procedure to establish, modify, or disestablish a property and business improvement district.

36630. Expiration of district; Creation of new district

If a property and business improvement district expires due to the time limit set pursuant to subdivision (h) of Section 36622, a new management district plan may be created and the district may be renewed pursuant to this part.

CHAPTER 3. Assessments

36631. Time and manner of collection of assessments; Delinquent payments

The collection of the assessments levied pursuant to this part shall be made at the time and in the manner set forth by the city council in the resolution levying the assessment. Assessments levied on real property may be collected at t he same time and in the same manner as for the ad valorem property tax, and may provide for the same lien priority and penalties for delinquent payment. All delinquent payments for assessments levied pursuant to this part may be charged interest and penalties.

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36632. Assessments to be based on estimated benefit; Classification of real property and businesses; Exclusion of residential and agricultural property

(a) The assessments levied on real property pursuant to this part shall be levied on the basis of the estimated benefit to the real property within the property and business improvement district. The city council may classify properties for purposes of determining the benefit to property of the improvements and activities provided pursuant to this part.
(b) Assessments levied on businesses pursuant to this part shall be levied on the basis of the estimated benefit to the businesses within the property and business improvement district. The city council may classify businesses for purposes of determining the benefit to the businesses of the improvements and activities provided pursuant to this part.
(c) Properties zoned solely for residential use, or that are zoned for agricultural use, are conclusively presumed not to benefit from the improvements and service funded through these assessments, and shall not be subject to any assessment pursuant to this part.

36633. Time for contesting validity of assessment

The validity of an assessment levied under this part shall not be contested in an action or p roceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to Section 36625. An appeal from a final judgment in an action or proceeding shall be perfected within 30 days after the entry of judgment.

36634. Service contracts authorized to establish levels of city services

The city council may execute baseline service contracts that would establish levels of city services that would continue after a property and business improvement district has been formed.

36635. Request to modify management district plan

The owners’ association may, at any time, request that the city council modify the management district plan. Any modification of the management district plan shall be made pursuant to this chapter.

36636. Modification of plan by resolution after public hearing; Adoption of resolution of intention

(a) Upon the written request of the owners’ association, the city council may modify the management district plan after conducting one public hearing on the proposed modifications. The city council may modify the improvements and activities to be funded with the revenue derived from the levy of the assessments by adopting a resolution determining to make the modifications after holding a public hearing on the proposed modifications. If the modification includes the levy of a new or increased assessment, the city council shall comply with Section 36623. Notice of all other public hearings pursuant to this section shall comply with both of the following:
(1) The resolution of intention shall be published in a newspaper of general circulation in the city once at least seven days before the public hearing.
(2) A complete copy of the resolution of intention shall be mailed by first class mail, at least 10 days before the public hearing, to each business owner or property owner affected by the proposed modification.
(b) The city council shall adopt a resolution of intention which states the proposed modification prior to the public hearing required by this section. The public hearing shall be held not more than 90 days after the adoption of the resolution of intention.

36637. Reflection of modification in notices recorded and maps

Any subsequent modification of the resolution shall be reflected in subsequent notices and maps recorded pursuant to Division 4.5 (commencing with Section 3100), in a manner consistent with the provisions of Section 36627.

36638. Assessment as government imposed fee on Civ C § 1770 transaction [Operat ive July 1, 2024]

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(a) A business assessment pursuant to this part is a fee imposed by a government on the transaction for purposes of paragraph (29) of subdivision (a) of Section 1770 of the Civil Code. (b) This section shall become operative on July 1, 2024.

CHAPTER 3.5. Financing

36640. Bonds authorized; Procedure; Restriction on reduction or termination of assessments

(a) The city council may, by resolution, determine and declare that bonds shall be issued to finance the estimated cost of some or all of the proposed improvements described in the resolution of formation adopted pursuant to Section 36625, if the resolution of formation adopted pursuant to that section provides for the issuance of bonds, under the Improvement Bond Act of 1915 (Divisi on 10 (commencing with Section 8500)) or in conjunction with Marks-Roos Local Bond Pooling Act of 1985 (Article 4 (commencing with Section 6584) of Chapter 5 of Division 7 of Title 1 of the Government Code). Either act, as the case may be, shall govern the proceedings relating to the issuance of bonds, although proceedings under the Bond Act of 1915 may be modified by the city council as necessary to accommodate assessments levied upon business pursuant to this part. (b) The resolution adopted pursuant to subdivision (a) shall generally describe the proposed improvements specified in the resolution of formation adopted pursuant to Section 36625, set forth the estimated cost of those improvements, specify the number of annual installments and the fiscal years during which they are to be collected. The amount of debt service to retire the bonds shall not exceed the amount of revenue estimated to be raised from assessments over 30 years.
(c) Notwithstanding any other provision of this part, assessments levied to pay the principal and interest on any bond issued pursuant to this section shall not be reduced or terminated if doing so would interfere with the timely retirement of the debt.

CHAPTER 4. Governance

36650. Report by owners’ association; Approval or modification by city council

(a) The owners’ association shall cause to be prepared a report for each fiscal year, except the first year, for which assessments are to be levied and collected to pay the costs of the improvements, maintenance, and activities described in the report. The owners’ association’s first report shall be due after the first year of operation of the district. The report may propose changes, including, but not limited to, the boundaries of the property and business improvement district or any benefit zones within the district, the basis and method of levying the assessments, and any changes in the classification of property, including any categories of business, if a classification is used.
(b) The report shall be filed with the clerk and shall refer to the property and business improvement district by name, specify the fiscal year to which the report applies, and, with respect to that fiscal year, shall contain all of the following information:
(1) Any proposed changes in the boundaries of the property and business improvement district or in any benefit zones or classification of property or businesses within the district. (2) The improvements, maintenance, and activities to be provided for that fiscal year. (3) An estimate of the cost of providing the improvements, maintenance, and activities for that fiscal year.
(4) The method and basis of levying the assessment in sufficient detail to allow each real property or business owner, as appropriate, to estimate the amount of the assessment to be levied against his or her property or business for that fiscal year.
(5) The estimated amount of any surplus or deficit revenues to be carried over from a previous fiscal year.
(6) The estimated amount of any contributions to be made from sources other than assessments levied pursuant to this part.
(c) The city council may approve the report as filed by the owners’ association or may modify any particular contained in the report and approve it as modified. Any modification shall be made pursuant to Sections 36635 and 36636.

The city council shall not approve a change in the basis and method of levying assessments that would impair an authorized or executed contract to be paid from the revenues derived from the levy of

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assessments, including any commitment to pay principal and interest on any bonds issued on behalf of the district.

36651. Designation of owners’ association to provide improvements, maintenance, and activities

The management district plan may, but is not required to, state that an owners’ association will provide the improvements, maintenance, and activities described in the management district plan. If the management district plan designates an owners’ association, the city shall contract with the designated nonprofit corporation to pr ovide services.

CHAPTER 5. Renewal

36660. Renewal of district; Transfer or refund of remaining revenues; District term limit

(a) Any district previously established whose term has expired, or will expire, may be renewed by following the procedures for establishment as provided in this chapter. (b) Upon renewal, any remaining revenues derived from the levy of assessments, or any revenues derived from the sale of assets acquired with the revenues, shall be transferred to the renewed district. If the renewed district includes additional parcels or businesses not included in the prior district, the remaining revenues shall be spent to benefit only the parcels or businesses in the prior district. If the renewed district does not include parcels or businesses included in the prior district, the remaining revenues attributable to these parcels shall be refunded to the owners of these parcels or businesses. (c) Upon renewal, a district shall have a term not to exceed 10 years, or, if the district is authorized t o issue bonds, until the maximum maturity of those bonds. There is no requirement that the boundaries, assessments, improvements, or activities of a renewed district be the same as the original or prior district.

CHAPTER 6. Disestablishment

36670. Circumstances permitting disestablishment of district; Procedure

(a) Any district established or extended pursuant to the provisions of this part, where there is no indebtedness, outstanding and unpaid, incurred to accomplish any of the purposes of the distri ct, may be disestablished by resolution by the city council in either of the following circumstances:
(1) If the city council finds there has been misappropriation of funds, malfeasance, or a violation of law in connection with the management of the district, it shall notice a hearing on disestablishment.
(2) During the operation of the district, there shall be a 30-day period each year in which assessees may request disestablishment of the district. The first such period shall begin one year after the date of establishment of the district and shall continue for 30 days. The next such 30 -day period shall begin two years after the date of the establishment of the district. Each successive year of operation of the district shall have such a 30-day period. Upon the written petition of the owners or authorized representatives of real property or the owners or authorized representatives of businesses in the district who pay 50 percent or more of the assessments levied, the city council shall pass a resolution of intention to disestablish the district. The city council shall notice a hearing on disestablishment.
(b) The city council shall adopt a resolution of intention to disestablish the district prior to the public hearing required by this section. The resolution shall state the reason for the disestablishment, shall state the time and place of the public hearing, and shall contain a proposal to dispose of any assets acquired with the revenues of the assessments levied within the property and business improvement district. The notice of the hearing on disestablishment required by this section shall be given by mail to the property owner of each parcel or to the owner of each business subject to assessment in the district, as appropriate. The city shall conduct the public hearing not less than 30 days after mailing the notice to the property or business owners. The public hearing shall be held not more than 60 days after the adoption of the resolution of intention.

36671. Refund of remaining revenues upon disestablishment or expiration without renewal of district; Calculation of refund; Use of outstanding revenue collected after disestablishment of district

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(a) Upon the disestablishment or expiration without renewal of a district, any remaining revenues, after all outstanding debts are paid, derived from the levy of assessments, or derived from the sale of assets acquired with the revenues, or from bond reserve or construction funds, shall be refunded to the owners of the property or businesses then located and operating within the district in which assessments were levied by applying the same method and basis that was used to calculate the assessments levied in the fiscal year in which the district is disestablished or expires. All outstanding assessment revenue collected after disestablishment shall be spent on improvements and activities specified in the management district plan. (b) If the disestablishment occurs before an assessment is levied for the fiscal year, the method and basis that was used to calculate the assessments levied in the immediate prior fiscal year shall be used to calculate the amount of any refund.

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APPENDIX 2 – ASSESSED BUSINESSES
Assessed Berkeley Tourism BID Contributors, lodgings with 5 or more rooms, as of: March 2025

Business Name Site Address City, State ZIP
Aiden by Best Western 1499 University Ave. Berkeley, CA 94702 Bancroft Hotel 2680 Bancroft Way Berkeley, CA 94704
Berkeley City Club 2315 Durant Ave. Berkeley, CA 94704
Berkeley Travelodge (Sather
Hotel by Wyndham Berkeley)
1820 University Ave. Berkeley, CA 94703
Doubletree Berkeley Marina 200 Marina Blvd. Berkeley, CA 94710 Downtown Berkeley Inn 2001 Bancroft Way Berkeley, CA 94704 Graduate Berkeley 2600 Durant Ave. Berkeley, CA 94704
Holiday Inn Express 1175 University Ave. Berkeley, CA 94702 Hotel Shattuck Plaza 2086 Allston Way Berkeley, CA 94704 Howard Johnson Hotel 1512 University Ave. Berkeley, CA 94702 Marina Inn 975 University Ave. Berkeley, CA 94710
Nash Hotel 2045 University Ave. Berkeley, CA 94704
Prima Donna Hotels Inc., dba
Sens Hotel & Bistro Berkeley
1540 Shattuck Ave. Berkeley, CA 94709
Residence Inn 2121 Center St. Berkeley, CA 94704
Rose Garden Inn 2740 Telegraph Ave. Berkeley, CA 94705
University Inn 920 University Ave. Berkeley, CA 94710
Urban Adamah 1151 Sixth St. Berkeley, CA 94710
Vista Inn & Suites, dba Quality
Inn
1761 University Ave. Berkeley, CA 94703
YMCA of the East Bay 2001 Allston Way Berkeley, CA 94704

NOTICE OF PUBLIC MEETING AND PUBLIC HEARING

BERKELEY CITY COUNCIL

CONCERNING THE RENEWAL OF THE BERKELEY TOURISM

BUSINESS IMPROVEMENT DISTRICT AND LEVY OF AN

ASSESSMENT ON CERTAIN LODGING BUSINESSES WITHIN THE

DISTRICT
NOTICE IS HEREBY GIVEN that on May 6, 2025, the City Council (the “Council”) of the City of Berkeley (the “City”) adopted a Resolution of Intention to renew the Berkeley Tourism Business Improvement District (the “BTBID”) and to levy an assessment on certain lodging businesses within the BTBID as set forth in the attached Resolution of Intention.

NOTICE IS HEREBY FURTHER GIVEN that at 6:00 PM on June 3, 2025, at the School District Board Room located at 1231 Addison Street, Berkeley, CA 94702, a public meeting shall be held pursuant to Government Code section 54954.6 to allow public testimony regarding the renewal of the BTBID and the levy of assessments therein as set forth in the enclosed Resolution of Intention and pursuant to Government Code section 54954.6.

NOTICE IS HEREBY FURTHER GIVEN that at 6:00 PM on June 24, 2025, at School District Board Room located at 1231 Addison Street, Berkeley, CA 94702 has been set as the time and place for a public hearing at which time the City Council proposes to renew the BTBID and to levy the proposed assessment as set forth in the Resolution of Intention.

Location: The renewed BTBID includes all lodging businesses, existing and in the future, with five (5) rooms or more, available for public occupancy within the boundaries of the City.

Services: The BTBID is designed to provide specific benefits directly to payors by increasing awareness and demand for room night sales. Marketing & sales promotions and cultural tourism programs will increase demand for overnight tourism and market payors as tourist, meeting and event destinations, thereby increasing demand for room night sales.

Budget: The total BTBID annual assessment budget for the initial year of its ten (10) year operation is anticipated to be approximately $2,221,000. A similar assessment budget is expected to apply to subsequent years, but this assessment budget is expected to fluctuate as room sales do and as businesses open and close.

Cost: The existing annual assessment rate is one percent (1%) of gross short- term room rental revenue. Based on the benefit received, assessments will not be collected on: stays of more than thirty (30) consecutive days; stays Attachment 4

by any officer or employee of a government who is exempt by express provision of federal international treaty; and stays at a bed and breakfast establishment as defined in Section 23F.04.010 of the Berkeley Municipal Code. The proposed annual assessment rate is three percent (3%) of gross short-term sleeping room rental revenue. Based on the benefit received, assessments will not be collected on: stays of more than thirty (30) consecutive days; and stays by any officer or employee of a government who is exempt by express provision of federal international treaty.

Collection: The City will be responsible for collecting the assessment on a monthly basis (including any delinquencies, interest, and overdue charges) from each assessed lodging business located in the boundaries of the BTBID.

The City shall take all reasonable efforts to collect the assessments from each assessed lodging business.

Duration: The renewed BTBID will have a ten (10) year life, beginning July 1, 2025 or as soon as possible thereafter, and ending ten (10) years from its start date.

After ten (10) years, the BTBID may be renewed pursuant to the Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq. if business owners support continuing the BTBID programs.

Management: Visit Berkeley shall continue to serve as the BTBID’s Owners’ Association.

The Owners’ Association is charged with managing funds and implementing programs and must provide annual reports to the City Council.

Protest: Any owner of a lodging business within the proposed BTBID that will be subject to the assessment may protest the renewal of the BTBID. If written protests are received from the owners of lodging businesses in the proposed BTBID who represent 50 percent (50%) or more of the estimated annual assessments to be levied, the BTBID shall not be renewed, and the assessment shall not be imposed.

You may mail a written protest to:

Office of the City Clerk
City of Berkeley
2180 Milvia Street, 1st Floor
Berkeley, CA 94704
You may also appear at the public meeting or hearing and submit a written protest at that time.

Information: Should you desire additional information about this proposed BTBID or assessment contact:

Jeffrey Church, President & CEO
Visit Berkeley
2030 Addison Street, #102
Berkeley, CA 94704
(510) 549-7040
A copy of the agenda material for this hearing will be available on the City’s website at https://berkeleyca.gov/ as of June 12, 2025.

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.

Mailed: May 8, 2025
Notice provided pursuant to Government Code section 54954.6. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 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 12, 2025.
__________________________________
Mark Numainville, City Clerk

NOTICE OF PUBLIC HEARING

BERKELEY CITY COUNCIL

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BERKELEY

DECLARING ITS INTENTION TO MODIFY THE BERKELEY TOURISM

BUSINESS IMPROVEMENT DISTRICT
NOTICE IS HEREBY GIVEN that at 6:00 PM on June 24, 2025, at the School District Board Room located at 1231 Addison Street, Berkeley, CA 94702 has been set as the time and place for a public hearing at which time the Council proposes to modify the existing BTBID, to conclude service on June 30, 2025, as set forth in the Resolution of Intention.

Location: There is no proposed change to BTBID boundaries which include all lodging businesses with five (5) rooms or more, located within the boundaries of the City of Berkeley.

Services: The BTBID is designed to provide specific benefits directly to payors by increasing room night sales. Marketing and sales promotions will increase overnight tourism and market payors as tourist, meeting and event destinations, thereby increasing room night sales.

Budget: The total BTBID annual budget for each full year of operation is anticipated to be approximately $557,760. This budget is expected to fluctuate as room sales do, but is not expected to significantly change over the BTBID’s term.

Cost: There is no change proposed to the annual assessment rate. The current assessment rate is one percent (1%) of gross short-term room rental revenue. Based on the benefit received, assessments will not be collected on: stays of more than thirty (30) consecutive days; stays by any officer or employee of a government who is exempt by express provision of federal international treaty; and stays at a bed and breakfast establishment as defined in Section 23F.04.010 of the Berkeley Municipal Code.

Collection: The City of Berkeley will continue to be responsible for collecting the assessment on a monthly basis (including any delinquencies, penalties and interest) from each lodging business with five (5) rooms or more, located in the boundaries of the BTBID. The City shall take all reasonable efforts to collect the assessments from each lodging business.

Duration: The modified BTBID will have an eight (8) year life, with a modified ending date of June 30, 2025. The City of Berkeley created the BTBID on April 25, 2017 by Resolution No. 67-926-N.S.; for a ten (10) year term which currently ends on June 30, 2027. The BTBID Owner’s Association has requested the City Council to modify the Management District Plan of the

BTBID so that the current BTBID term ends June 30, 2025. The process to modify the current BTBID is set to be completed concurrently with completion of BTBID renewal. That is, the proposed modified BTBID’s term will expire on June 30, 2025, and the renewed district will begin on July 1, 2025 with no break in service. The purpose of the modification is to align the BTBID’s term with the rewed BTBID, implementing the annual assessment rate of 3% of gross short-term sleeping room rental revenue.

Management: Visit Berkeley will continue to serve as the BTBID’s Owners’ Association.

The Owners’ Association is charged with managing funds and implementing programs in accordance with the Plan, and must provide annual reports to the City of Berkeley.

Protest: Any owner of a lodging business within the proposed BTBID that will be subject to the assessment may protest the modification of the BTBID. If written protests are received from the owners of lodging businesses in the existing BTBID who represent fifty percent (50%) or more of the estimated annual assessments to be levied, the BTBID shall not be modified.

You may mail a written protest to:

Office of the City Clerk
City of Berkeley
2180 Milvia Street, 1st Floor
Berkeley, CA 94704
You may also appear at the public meeting or hearing and submit a written protest at that time.

Information: Should you desire additional information about the modified BTBID or assessment contact:

Jeffrey Church, President & CEO
Visit Berkeley
2030 Addison Street, #102
Berkeley, CA 94704
(510) 549-7040
A copy of the agenda material for this hearing will be available on the City’s website at https://berkeleyca.gov/ as of June 12, 2025.

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.

Mailed: May 27, 2025
Notice provided pursuant to Government Code section 54954.6.

Pursuant to Streets and Highways Code section 36636, notice for the public hearing that will result from the adoption of this Resolution shall be accomplished by mailing a copy of the Resolution to assessed business owners and publishing a copy of the Resolution in a newspaper of general circulation in the City.
“Notice of all other public hearings pursuant to this section shall comply with both of the following:
(1) The Resolution of Intention shall be published in a newspaper of general circulation in the city once at least seven days before the public hearing. (2) A complete copy of the Resolution of Intention shall be mailed by first class mail, at least 10 days before the public hearing, to each business owner or property owner affected by the proposed modification.”
Mailed: May 27, 2025
Published: May 23, 2025
Notice provided pursuant to Streets and Highways Code section 36636. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ I hereby certify that the Notice for this Public Meeting and Public Hearing of the Berkeley City Council was posted at the display case located near the walkway in front of the Maudelle Shirek Build,ing 2134 Martin Luther King Jr. Way, as well as on the City’s website, on June 12, 2025.
__________________________________
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: Website:
http://www.CityofBerkeley.info/manager

PUBLIC HEARING
June 24, 2025
To: Honorable Mayor and Members of the City Council
From: Paul Buddenhagen, City Manager
Submitted by: Shana Amenaghawon, Interim Budget Manager Subject: FY 2026 Proposed Budget Update Adoption

RECOMMENDATION
Conduct a public hearing and upon conclusion adopt a Resolution adopting the FY 2026 Proposed Budget Update ("FY 26 Proposed Budget") as presented to Council on May 20, 2025, and as amended by subsequent Council action.

FISCAL IMPACTS OF RECOMMENDATION
The FY 2026 Proposed Budget incorporates updates to expenditures and revenue. The FY 2026 Proposed Expenditures are:

The FY 2026 Proposed Revenues are:

The General Fund (Funds 011) reflects general discretionary funding and includes Measure P and funds allocated to Measure U1(Fund 016). The balance (Funds 013 – 900) represents all other funds, such as Enterprise Funds, Internal Service Funds, Grant Funds and Special Funds. The proposed General Fund Revenue Budget includes balancing measures presented at the May 20, 2025 council meeting. Existing fund

FY 2026 Proposed Budget Update Adoption PUBLIC HEARING June 24, 2025
2180 Milvia Street, Berkeley, CA 94704 ● Tel: (510) 981-7000 ● TDD: (510) 981-6903 ● Fax: (510) 981-7099 E-Mail: Website:
http://www.CityofBerkeley.info/manager
balance will be used, and/or other budget-balancing strategies will be implemented to reduce costs to produce a balanced budget wherein revenues will equal or exceed expenditures for FY2026 at the time of budget adoption. This fiscal information will be reflected in a separate Annual Appropriation Ordinance on the City Council's agenda on June 24, 2025.

CURRENT SITUATION AND ITS EFFECTS
The purpose of the FY 2026 Proposed Budget is to provide an update on revenue estimates and recommended changes in planned expenditures since the City Council adopted the Biennial Budget for Fiscal Years 2025 and 2026 on June 25, 2024.

The FY 2026 Proposed Budget was presented to Council on May 20, 2025. Subsequent to the May 20, 2025, public hearing, the City's Budget and Finance Policy Committee held several meetings to discuss the City's Budget and proposed budget-balancing measures.

Although the Council identified outstanding community needs through the budget referral process and requested resources from City departments, no additional General Fund funding requests have been included within the FY 2026 Proposed Budget, given the budget-balancing measures required to address the General Fund deficit.

The Mid-Biennial 2026 Updated Budget includes the anticipated increase in general fund revenue and the proposed balancing measures. It represents a critical step in maintaining a balanced General Fund while facing significant fiscal pressure from rising labor and pension costs, an uncertain economic and federal funding environment, inflation, tariffs, and the costs associated with programmatic priorities exceeding available revenues. Adjustments to labor and pension costs result from Memorandums of Understanding adopted in 2025 or after the FY 2025-2026 Biennial Budget was adopted by the City Council and updated information from CalPERS. Additionally, the unpredictability in some cases and the slow economic recovery post-Covid have caused revenue generation to fall below what is required to cover the City's expansive programmatic priorities and services. While the proposed FY2026 measures close the immediate budget gap, they do not offer a long-term solution. Staff is committed to pursuing sustainable expenditure controls, efficiencies, and revenue-generating strategies for the upcoming biennial budget period.

The primary cost driver in the proposed Mid-Biennial 2026 Budget is the rise in base salaries, as outlined in the negotiated Memoranda of Understanding (MOUs), and increasing pension costs. At the same time, despite positive adjustments to revenues, anticipated resources continue to fall short of expenditures. These factors have contributed to a growing structural deficit, necessitating prompt action to bring a balanced FY 2026 budget.

FY 2026 Proposed Budget Update Adoption PUBLIC HEARING June 24, 2025
2180 Milvia Street, Berkeley, CA 94704 ● Tel: (510) 981-7000 ● TDD: (510) 981-6903 ● Fax: (510) 981-7099 E-Mail: Website:
http://www.CityofBerkeley.info/manager
To address the FY 2026 General Fund shortfall and achieve a balanced budget, after accounting for changes in revenue, the following one-time and short-term measures have been incorporated:
 Freezing of 42.4 Authorized Positions

42.4 authorized positions will remain unfunded and unfilled for the fiscal year.

This measure reduces ongoing salary and benefit obligations, mitigating General Fund expenditure pressures.
 Reallocation of 11.8 Positions to Alternative Funding Sources A total of 11.8 full-time equivalent (FTE) positions will be cost-shifted to eligible special revenue or enterprise funds. This reallocation helps reduce reliance on the General Fund while ensuring continued service delivery.  Elimination of 1 Provisional Temporary Position
One temporary Police Department position (1.0 FTE) has been removed from the budget, contributing to overall personnel cost savings.  Redirection of Workers' Compensation Contributions
A one-time redirection of FY2026 General Fund contributions to the Workers' Compensation Fund will be implemented. These funds will now be used to offset General Fund expenditures.
 Use of Section 115 Pension Trust Fund Balance
Section 115 Pension Trust Fund will be utilized to fulfill a portion pf the City's FY2026 pension obligations attributed to the General Fund.  Redirection of IT Department Cost Allocation Fund Balance A portion of the available fund balance from the Information Technology Department's cost allocation fund will be redirected to the General Fund.  Measure U1 Revenue Reallocation
Approximately $2.5 million in General Fund revenues generated by Measure U1, initially allocated to the Small Sites Program, will be redirected to offset General Fund and Marina Fund expenditures for FY2026.

The above-mentioned measures close the FY2026 budget gap and maintain balanced budget standards. They also generate the resources needed to address the anticipated FY2026 deficit in the Marina Fund attributable to the loss of significant lease revenue from the Doubletree hotel.

While the above measures resolve the FY2026 deficit, they are not sustainable long- term solutions. The continued use of one-time measures to address recurring cost pressures places the City at risk in future budget cycles. As we look toward the development of the FY2027–2028 Biennial Budget, staff will focus on:

FY 2026 Proposed Budget Update Adoption PUBLIC HEARING June 24, 2025
2180 Milvia Street, Berkeley, CA 94704 ● Tel: (510) 981-7000 ● TDD: (510) 981-6903 ● Fax: (510) 981-7099 E-Mail: Website:
http://www.CityofBerkeley.info/manager
 Reviewing expenditures and developing recommendations to align expenses with revenues
 Reviewing service delivery models to identify efficiencies that could generate cost savings
 Enhancing or pursuing new revenue streams through grants, fees, or potential tax measures
The Mid-Biennial 2026 Updated Budget allows the City to address its current fiscal challenges without reducing core services or eliminating filled positions. For this reason, it is recommended that the City Council adopt the updated FY2026 appropriation to maintain fiscal stability while continuing our work on sustainable financial strategies.

With Council leadership and the assistance of the Budget and Finance Policy Committee, the City can find the balance to achieve its short and long-term goals in a fiscally responsible manner.

ENVIRONMENTAL SUSTAINABILITY AND CLIMATE IMPACTS
Actions included in the budget will be developed and implemented in a manner that is consistent with the City’s environmental sustainability goals and requirements.

CONTACT PERSON
Shana Amenaghawon, Interim Budget Manager, City Manager’s Office, 981-7000 Attachments:
1: Resolution: Adopting FY 2026 Proposed Budget Update
Exhibit A: FY 2026 Proposed Budget Update Document
Exhibit B: Schedule of Changes to the FY 2026 Proposed Budget Update

2. Public Hearing Notice

RESOLUTION NO.

ADOPTING THE CITY OF BERKELEY PROPOSED BUDGET UPDATE FOR FISCAL YEAR 2026
WHEREAS, on June 25, 2024, the City Manager presented to the City Council the Fiscal Year 2025 and Fiscal Year 2026 (“FY 2025 and FY 2026”) Proposed Budget; and WHEREAS, the City’s Budget and Finance Policy Committee and City Council held a series of meetings to consider the Proposed Budget Update, including a public hearing on May 20, 2025; and
WHEREAS, members of the City Council presented recommended revisions to the Proposed Biennial Budget at the Council meeting on June 24, 2025.

NOW THEREFORE, BE IT RESOLVED, that the Council of the City of Berkeley adopts the FY 2026 Budget Update contained in the City Manager’s FY 2026 Proposed Budget presented to Council on May 20, 2025 and as amended by subsequent Council action on June 24, 2025.

BE IT FURTHER RESOLVED that the appropriations constituting the FY 2026 Adopted Budget will be reflected in a separate FY 2026 Annual Appropriation Ordinance, as required by Charter.

Exhibits
Exhibit A: FY 2026 Proposed Budget Update Document
Exhibit B: Schedule of Changes to the FY 2026 Proposed Budget Update

Date: May 5, 2025
To: City Council/Budget and Finance Policy Committee
From: Paul Buddenhagen, City Manager
Submitted by: Henry Oyekanmi, Finance Director
Subject: Revenue Projection Report for FY2025-2029
General Fund Revenue and Transfers Nine Months FY 2025 vs Nine Months FY 2024 Comparison Notes:
(1) This statement is presented on a budgetary basis (i.e., cash). (2) Includes the amount of TOT rebates paid during the period (3) Total Other Taxes excludes Redemptions-Regular
(4) Adjustments to adopted budget = Transfers from Section 115 Trust Fund of $3,000,000 + Transfer from Public Liability Fund for Monsanto's Settlement of $1,792,556 General Fund revenue and transfers inc
reased $17,976,561 or 9.7%, from $185,417,275 in the nine months of FY 2024, to $203,393,836 for the same period in FY 2025.

Notable increases during the first three Quarters of FY 2025 were the following:

1. Secured Property Taxes $ 2
,324,799

2. Property Transfer Taxes 3,435,171

3. Measure P Property Transfer Taxes 3,418,521

4. Utility User Taxes 1,602,301

5. Business License Taxes 1,069,705

6. Vehicle In Lieu Taxes 563,088

7. Interest Income 1,426,530

8. Other Revenue 938,537

9. Transfers In 1,860,056
FY 2025 NINE MONTHS GENERAL FUND REVENUE DETAILS:

Secured Property Tax (+$2,324,799 more than FY 2024 Actual During the nine months of FY 2025, Secured Property Tax revenues totaled $55,638,827, which was $2,324,799 or 4.36% more than the $53,314,028 received for the same period in FY 2024. This result was lower than the County’s Certification of Assessed Valuation (received from the County in August 2024), which reflects growth of 6.39%. However, the shortfall was made up with the County payment made in April.

The FY 2025 Adopted Budget assumed a 5.937% increase for FY 2025, so actual Secured Property Taxes are expected to be $384,484 or .453% more than the Adopted Budget amount of $89,887,496.

The Secured Property Tax Revenue projection i
s being increased from $89,887,496 to $90,271,980
Supplemental Taxes (-$469,710
less than FY 2024 Actual)
During the nine months of FY 2025, Supplemental Taxes totaled $727,555, which was $469,710 or 39.2% less than the $1,197,265 received for the same period in FY 2024
The Supplemental Tax Revenue projection is being decreased from $3.4 million to $2.9 million.

Revenue Categories
Adopted
Budget
Adjusted
Budget Actual Variance % Received Adopted Actual Variance % Received Amount % (a) (b) (c) d=(c) - (b) (e) = (c)/(b) (f) (g) h=(g) - (f) (i) = (g)/(f) (j) = (c) - (g) (k) = (i)/(f) Secured Property $89,887,496 $89,887,496 $55,638,827 ($34,248,669) 61.90% $75,664,920 $53,314,028 ($22,350,892) 70.46% 2,324,799 4.36% Redemptions- Regular 1,018,153 1,018,153 844,536 (173,617) 82.95% 831,441 719,042 -112,399 86.48% 125,494 17.45% Supplemental Taxes 3,400,000 3,400,000 727,555 (2,672,445) 21.40% 2,000,000 1,197,265 -802,735 59.86% (469,710) -39.23% Unsecured Property Taxes 4,648,038 4,648,038 4,973,066 325,028 106.99% 3,516,000 4,648,038 1,132,038 132.20% 325,028 6.99% Property Transfer Tax 19,000,000 19,000,000 16,166,344 (2,833,656) 85.09% 34,462,172 12,731,173 -21,730,999 36.94% 3,435,171 26.98% Property Transfer Tax- Measure P (New December 21, 2018) 6,199,580 6,199,580 6,889,800 690,220 111.13% 14,073,750 3,471,279 -10,602,471 24.66% 3,418,521 98.48% Sales Taxes 18,884,235 18,884,235 14,200,340 (4,683,895) 75.20% 19,016,546 14,062,877 -4,953,669 73.95% 137,463 0.98% Soda Taxes 1,147,387 1,147,387 794,470 (352,917) 69.24% 990,210 840,162 -150,048 84.85% (45,692) -5.44% Utility Users Taxes 17,700,000 17,700,000 14,355,777 (3,344,223) 81.11% 13,800,000 12,753,476 -1,046,524 92.42% 1,602,301 12.56% Transient Occupancy Taxes 7,688,065 7,688,065 5,431,345 (2,256,720) 70.65% 5,000,000 5,957,066 957,066 119.14% (525,721) -8.83% Less: TOT rebates owed (2) (958,344) (913,421) (44,923) 4.92% Short-term Rentals 1,400,000 1,400,000 1,046,198 (353,802) 74.73% 1,000,000 1,045,648 45,648 104.56% 550 0.05% Business License Tax 23,664,000 23,664,000 22,145,994 (1,518,006) 93.59% 19,000,000 21,076,289 2,076,289 110.93% 1,069,705 5.08% Recreational Cannabis 18,000 18,000 40,300 22,300 223.89% 1,400,000 93,121 -1,306,879 6.65% (52,821) -56.72% U1 Revenues 6,500,000 6,500,000 6,237,608 (262,392) 95.96% 4,900,000 5,344,045 444,045 109.06% 893,563 16.72% Other Taxes (excluding Redemptions- Regular) (3) 4,434,906 4,434,906 3,158,690 (1,276,216) 71.22% 1,800,000 2,286,865 486,865 127.05% 871,825 38.12% Vehicle In-Lieu Taxes 18,851,257 18,851,257 9,500,999 (9,350,258) 50.40% 15,926,168 8,937,911 -6,988,257 56.12% 563,088 6.30% Parking Fines- Regular Collections 5,800,000 5,800,000 4,525,061 (1,274,939) 78.02% 4,326,450 4,572,399 245,949 105.68% (47,338) -1.04% Parking Fines- Booting Collections
Moving Violations 132,600 132,600 118,432 (14,168) 89.32% 132,600 131,377 -1,223 99.08% (12,945) -9.85% Ambulance Fees 7,734,813 7,734,813 6,025,125 (1,709,688) 77.90% 3,880,779 5,735,203 1,854,424 147.78% 289,922 5.06% Interest Income 13,500,000 13,500,000 11,571,603 (1,928,397) 85.72% 6,000,000 10,145,073 4,145,073 169.08% 1,426,530 14.06% Franchise Fees 1,822,528 1,822,528 395,608 (1,426,920) 21.71% 1,613,283 456,610 -1,156,673 28.30% (61,002) -13.36% Other Revenue 8,468,797 8,468,797 6,842,761 (1,626,036) 80.80% 6,729,977 5,904,224 -825,753 87.73% 938,537 15.90% IDC Reimbursement 7,031,624 7,031,624 4,792,742 (2,238,882) 68.16% 5,490,000 4,838,582 -651,418 88.13% (45,840) -0.95% Transfers (4) 4,472,621 9,265,177 7,928,999 3,456,378 177.28% 17,096,148 6,068,943 -11,027,205 35.50% 1,860,056 30.65% Total Revenue: $273,404,100 $278,196,656 $203,393,836 -$74,802,820 73.11% $258,650,444 $185,417,275 -$73,233,169 71.69% $17,976,561 9.70% FY 2025 FY 2024 Comparision FY25 vs FY24
1 Office of the City Manager

Unsecured Property Tax (+325,028 more than FY 2024 Actual) During the nine months of FY 2025, Unsecured Property Tax revenues totaled $4,973,066, which was $325,028 or 6.99% more than the amount of $4, 648,038 received for the same period in FY 2024. This amount is greater than the County’s Certification of Assessed Valuation growth of 4.84% for FY 2025.

P
lease note that Unsecured property taxes are payable once a year and due A ugust 31st.

Property Transfer Tax (+$3,435,171 mo
re than FY 2024 Actual)
During the nine months of FY 2025, Property Transfer Tax totaled $16,166,344, which was $3,435,171 or 27.0% more than the $12,731,173 received for the same period in FY 2024.

The pr
imary reasons for the $1
,861,060 increase in Property Transfer Tax were the following:
(1) The dollar value of property sales in creased by $ 231.3 million or 27.2 %, from $ 849.4 million in the nine months of FY 2024 to $1.080.7 billion during the same period of FY 2025, as illustrated in Table 1 below. (2) There were nine property sales of $10 million or more, with total sales of $234.7 m illion in the nine months of FY 2025 compared to five property sales of $10 million or more, with total sales of $89.9 million in the nine months of FY 2024; and, (3) The number of property sales transactions in creased by 16 or 3.0% from 526 in the nine months of FY 2024 to 542 during the same period of FY 2025, as illustrated in the Table 2 below.

This increase resulted despite high mortgage rates and a decline in the money supply.

Table 1 - Property Sales in Million $
July Aug Sept Oct Nov Dec Total
FY 2025 $163.3 $111.0 $79.3 $167.5 $195.4 $78.1 $794.6
FY 2024 $129.2 $152.5 $99.9 $95.7 $95.8 $94.4 667.5
Change 34.1 -41.5 -20.6 71.8 99.6 -16.3 127.1 % Change 26.4% -27.2% -20.6% 75.0% 104.0% -17.3% 19.0%

Table 1 - Property Sales in Million $
Jan Feb Mar Total
FY 2025 126.2 48.8 111.1 $1,080.7
FY 2024 65.8 49.8 66.3 849.4
Change 60.4 -1.0 44.8 231.3
% Change 79.3% -.8% 57.2% 27.2%

Table 2 - Number of Property Sales Transactions

Table 2 - Number of Property Sales Transactions

The Property Transfer Tax Revenue projection is being increased from $19 million to $22.6 million.

Measure P-Property Transfer Tax ( +$3,418,521 mo
re than FY 2024 Actual)
Measure P taxes totaling $6,889,800 was collected during the nine months of FY 2025, which was $3,418,521 or 98.5% more than the $3,471,279 collected during the same period of FY 2024 . This increase resulted primarily from the following: (1) A n increase of $288.2 million or 71.9% in the dollar value of property sales amount in the nine months of FY 2025 versus those in the nine months of FY 2024 as reflected in Table 3; (2) The number of property sales transactions in creased by 70 or 63.1% during the first half of FY 2025 , as illustrated in the Table 4 below; and,(3) There were nine property sales of $10 million or more, with total sales of $234.7 million in the nine months of FY 2025 compared to five property sales of $10 million or more, with total sales of $89.9 million in the nine months of FY 2024.

Tabl
e 3
- Property Sales $1.5 Million and Above In Million $
July Aug Sept Oct Nov Dec Total
FY 2025 $113.9 $55.9 $31.3 $123.5 $137.5 $33.3 $495.4
FY 2024 $62.8 $87.2 $48.5 $51.9 $33.6 $42.5 $326.5
Change 51.1 -31.3 -17.2 71.6 103.9 -9.2 168.9 % Change 81.4% -35.9% -35.5% 138.0% 309.2% -21.6% 51.7%

Table 3 - Property Sales $1.5 Million and Above In Million $ Jan Feb Mar Total
FY 2025 87.5 24.6 81.4 688.9
FY 2024 20.5 22.3 31.4 400.7
Change 67.0 2.3 50.0 288.2
% Change 326.8% 10.3% 159.2% 71.9%

July Aug Sept Oct Nov Dec Total
FY 2025 75 72 55 69 86 57 414
FY 2024 79 73 64 61 67 62 406
Change -4 -1 -9 +8 +19 -5 +8
% Change -.5.1% -1.4% -14.1% +13.1% +28.4% -8.1% +2.0%
Jan Feb Mar Total
FY 2025 54 30 44 542
FY 2024 41 34 45 526
Change 13 -4 -1 +16
% Change 31.7% -11.8% -2.2% +3.0%
2

Table 4 - Property Transactions $1.5 Million and Above
July Aug Sept Oct Nov Dec Total
FY 2025 31 25 10 26 34 15 141
FY 2024 18 17 12 15 12 13 87
Change +13 +8 -2 +11 +22 +2 +54
% Change +72.2% +47.1% -18.2% +73.3% +183.3% +15.4% +62.1%

Table 4 - Property Transactions $1.5 Million and Above
Jan Feb Mar Total
FY 2025 16 7 17 181
FY 2024 3 8 13 111
Change +13 -1 +4 +70
% Change +433.3% -12.5% +30.8% +63.1%

The M easure P Property Transfer Tax Revenue projection is being inc reased from $6.2 million to $9.1 million.

Sales Tax (+$137,463 more than FY 2024
Actual)
For the nine months of FY 2025, Sales Tax revenue totaled $14, 200,340, which was $137,463 or .98% more than the $14, 062,877 received for the same period in F Y 2024. The City’s Sales Tax Consultant has noticed a softening of sales in several categories since the Adopted Budget was passed and has revised revenue projections in the following categories:

Category Adopted Budget Revised Projection Difference
General Retail $ 4,238,366 $ 4,030,688 ($ 207,678)
Food Products 5,560,276 5,735,139 174,863
Transportation 2,502,228 2,212,552 ( 289,676) Construction 1,446,252 1,523,947 77,695
Business to Business 1,953,502 1,639,895 (313,607) Miscellaneous 597,063 747,279 150,216 County Pool 3,728,930 4,014,965 286,035
State Pool 8,320 8,008 (312) County Sharing (1,011,769) (995,624) 16,145 CDTFA Administration (138,933) (144,618) (5,685) Total $18,884,235 $ 18,772,231 ($112,004)

The City’s sales tax consultant is currently working on new projections that will take into account, as best as possible, the impacts of recent changes to federal trade policy.

Utility Users Taxes (+$1,602,30
1 more than FY 2024 Actual)
Utility Users Tax revenue for the nine months of FY 2025 totaled $14,355,777, which was $1,602,301 or 12.6% more than the $12,753,476 received for the same period in FY 2024.

Thi
s increase of
$1,602,301 resulted from increases/decreases in the following categories:

FY 2025 Actual Revenues Compared to FY 2024 Actual Revenues FY2025 FY 2024 $ Change % Change
Telephone $ 661,004 $748,334 $ -87,330 -11.7%
Cable 690,098 718,974 - 28,876 -4.02% Cellular 1,341,653 1,317,976 23,677 1.80%
Electric 8,847,919 7,502,489 1,345,430 17.9%
Gas 2,815,103 2,465,703 349,400 14.2%
Total $14,355,777 $12,753,476 $1,602,301 15.98%

On top of significant increases in rates in 2022 and 2023, PG&E rate changes in 2024 were the following:
• On January 1, 2024, PG&E rates increased by about 13% across both generation and delivery. • On March 1, 2024, PG&E increased delivery rates by 0.3%. • On April 1, 2024, PG&E rates increased by 1.4%.
• Natural gas prices have also increased this year. On September 1, 2024, PG&E implemented an 8.3% increase in natural gas rates.

The primary reasons PG&E has given for the rate increases are as follows:
• Inflation, including increases in employee and management salaries • Wildfire mitigation - investing in undergrounding electric lines to reduce the risk of wildfires • Aging infrastructure that needs to be maintained and upgraded • Unprecedented weather events
• Pay off debt from the California energy crisis.

Staff is increasing the UUT Revenue projection by $1.7 million, from $17.7 million to $19.4 million.

Transient Occupancy Tax (-$570,644 less t
han FY 2024 Actual)
The total net Transient Occupancy Tax (TOT) revenue reported for the nine months of FY 2025 totaled $4,473,001 (after deducting $958,344 in TOT rebates owed), which was $570,644 or 11.3% less than the $5,043,645 (after deducting $913,421 in TOT rebates owed) received for the same period in 2024.The decline was primarily attributable to the failure of one of the six largest hotels to pay TOT in any of the nine months and the failure of another one to pay TOT in the last two months of the period.

A
s a result, the TOT Revenue projection (after rebates are paid) is being decreased from $7. 7 million to $6.5 million.

3

Short-Term Rentals (+$550 more than FY 2024 Actual)
Short-Term Rentals revenue for the nine months of FY 2025 totaled $1,046,198, which was $550 or .05% more than the $1,045, 648 received for the same period in FY 2024.

B
usiness License Taxes (+$1,069,705 m ore than FY 2024 Actual) Business license Taxes (BLT) revenue for the nine months of FY 2025 totaled $22,145,994, which was $1,069,705 or 5.1% more than the $21,076,289 received for the same period in FY 2024.

The $1,
069,705 increase primarily resulted from a 14.4% increase in Rental of real property from $14,744, 916 in the nine mont hs of FY
2024 to $16,566,946 for the same period in FY 2025; and an increase of 14.0% in Professional/Semi-professional from 5,696,580 in the nine months of FY 2024 to $6,493,817 for the same period in FY 2025.These increases were offset by declines in other revenue categories such as retail trade, which declined by $148, 266 or 8%.In addition, in FY 2025, there were more overall license renewals, but the average business license tax went down from $1,121 in FY 2024 to $775 in FY 2025.

As a result of the overall trend through nine months in FY 2025, the BLT Revenue projection is being increased from $23.8 million to $24 million.

U1 Revenues (+$893,563 more than FY 2024
Actual)
U1 revenues for the nine months of FY 2025 totaled $6,237,608, which was $893,563 or 16.7% more than the $5,344,045 received for the same period in FY 2024.

O
ther Taxes (+$871,825 more than FY 2024 Actual)
Other Taxes (excluding Redemptions-Regular) for the nine months of FY 2025 totaled $3,158,690 which was $871,825 or 38.1% more than the $2,286,865 received for the same period in FY 2024. The primary reason for the increase was Transportation Network Company User Tax (TNC User Tax) totaling $759,376 were incorrectly recorded as Other Revenue, instead of Other Taxes in FY 2024.

In FY 2025, a total of $839,614 in TNC User Taxes was recorded as Other Taxes.

V
ehicle In Lieu Taxes (+$563,
088 more than FY 2024 Actual)
Vehicle in Lieu Taxes (VLF) for the nine months of FY 2025 totaled $9,500,999, which was $563,088 or 6.30% more than the $8,937,911 received for the same period in FY 2024. This result was consistent with the County’s Certification of Assessed Valuation (received in August 2024), which reflects growth of 6.39%. Changes in VLF revenues are based on the growth in assessed values.

However, the Adopted Budget reflects growth of 5.50%, so actual Vehicle In Lieu Taxes are expected to be $159,030 or .89% more than the Adopted Budget amount of $18,851,257.

The FY
2025
Vehicle In Lieu Tax projection is being increased from $18,851,257 to $19,010,287.

Parking Fines (-$47,338 l
ess than FY 2024 Actual)
Parking Fines revenue for the nine months of FY 2025 totaled $4,525,061, which was $47,338 or 1.04% less than the $4,572,399 received for the same period in FY 2024.

For
the nine months of FY 2025
, ticket writing increased by 13,025 or 11.7% from 111,402 in the nine months of FY 2024 to 124,427 in the same period in FY 2025, as follows:

July Aug Sept Oct Nov Dec Subtotal
FY 2025 14,221 15,033 14,744 14,872 13,308 14,790 86,968 FY 2024 12,623 14,122 13,099 13,087 12,425 11,662 77,018 Difference 1,598 911 1,645 1,785 883 3,128 9,950 % Difference 12.7% 6.5% 12.6% 13.6% 7.11% 26.8% 12.9%

Jan Feb Mar Total
FY 2025 10,827 12,830 13,802 124,427
FY 2024 10,990 11,407 11,987 111,402
Difference -163 1,423 1,815 13,025
% Difference -1.48% 12.5% 15.1% 11.7%

Despite the 11.7% increase in ticket writing during the nine months of FY 2025, revenue declined $47,338 or 1.04%. Staff believes the decline was attributable to changes in how parking fines are allowed to be collected in California. For example, towing and removal of vehicles for non-payment of parking citations is no longer allowed in California. Staff is seeing vehicles that have thousands of dollars in delinquent parking citations that customers are not paying.

As a result, the FY 2025 Parking Fines projection is being increased from $5.8 million to $5.9 million.

Ambulance Fees ( +$289,922 more than FY 2024
Actual)
Ambulance Fees revenue for the nine months of FY 2025 totaled $6,025,125, which was $289,922 or 5.1% more than the $5,735,203 received for the same period in FY 2024. Transports for the nine months of FY 2025 were flat increasing by 19, from 4,840 in the nine months of FY 2024 to 4,860 in the nine months of FY 2025. Therefore, the $289,922 increase for the period was due to increases in the following Ambulance Fee rates:

CHARGE FY 2025 Rates FY 2024 Rates Difference % Difference ALS 1 $4,551.06 $3,664.87 $886.19 24.18%
ALS 2 4551.06 3664.87 886.19 24.18%
Assessment at Scene 812.46 735.01 77.45 10.54%
BLSE 1 4551.06 3664.87 886.19 24.18%
MILE 1 91.41 82.69 8.72 10.55%
Oxygen 302.64 273.79 28.85 10.54%

A
s a result, the FY 2025 Ambulance Fees projection is being inc reased from $7.7 million to $8.16 million.

4

Interest Income (+$1,426,530 more than FY 2024 Actual)
For the nine months of FY 2025, Interest Income totaled $11,571,603, which was $1,426,530 or 14.1% more than the total of $10,145,073 received for the same period in FY 2024.This increase was primarily attributable to a slight increase in the net interest rate earned by the City in the first half of FY 2025 from a range of 2.84% - 3.10% during the first half of FY 2024, to a range of 2.93% -

3.32% during the first half of FY 2025. The rates for the third quarter of FY 2025 were slightly lower than those of FY 2024 as follows:

Monthly Net Interest Rate Earned:

FY July Aug Sept Oct Nov Dec
2025 3.32% 3.18% 3.04% 3.05% 2.93% 3.05%
2024 3.10% 3.02% 2.95% 2.95% 2.88% 2.84%

FY Jan Feb Mar
2025 2.98% 2.92% 3.00%
2024 3.18% 3.05% 3.11%

Other Revenues (+$938,537 more than FY 2024 Actual)
Other Revenues primarily consists of licenses and permits, grants, preferential parking fees, general government charges for services, public safety charges for services, health charges for services, culture and recreation charges for services, rents and royalties, and other miscellaneous revenues that are not considered major.

O
ther Revenues for the nine months of FY 2025 totaled $6,842,761 which was $938,537 or 15.9% more than the $5,904,224 received for the same period in FY 2024. This increase of $938,537 was primarily attributable to (1) An increase of $145,725 in the Peer-to-Peer Car Sharing Permit, and (2) an increase of $544,139 in Mutual Aid Reimbursements in the nine months of FY 2025.

In addition, a premium received on the FY 2025 TRAN of $702,591 was recorded as revenue in FY 2025. The premium paid to the City was not actually revenue,
it was a liability that was paid by the purchaser of the City’s Notes when the coupon interest rate was higher than the market rate at the time the Notes were issued. It will be used to offset the interest expense paid by the City on the Notes, rather than be recorded as revenue.

Staff did not increase the FY 2025 Other Revenues projection because it includes $702,591 in TRAN premium that will be reclassified as a credit to Interest Expense, and the FY 2024 total includes TNC User Taxes totaling $759,376, which makes the FY 2025 increase larger than it actually was.

Indirect Cost Reimbursements (-$45,840 l
ess than FY 2024 Actual)
IDC Reimbursement (IDC) decreases result from decreases in the indirect cost allocation base (i.e., total direct salaries and wages in the fund), a decrease in the indirect cost rate or a combination of decreases or increases in both factors. IDC for the nine months of FY 2025 totaled $4,792,742, which was $45,840 or .95% less than the $4,838,582 received for the same period in FY 2024. The decline was primarily accounted for by a decrease in IDC rates from 21% in FY 2024 to an average of 19.76% in FY 2025. The net decrease resulting from these changes in rates were partially offset by an increase of $2,913,690 or 13.7% in the indirect cost allocation base (total direct salaries and wages) from $21,234,357 in the nine months of FY 2024 to $24,148,047 for the same period in FY 2025, creating a net decline of $45,840 or .95% in total IDC.

S
taff is lowering the FY 2025 Indirect Cost Reimbursement projection from $7.0 million to $6.9 million.

Transfers (+$1,860,
056 more than FY 2024 Actual)
Transfers from other funds for the nine months of FY 2025 totaled $7,928,999 which was $1,860,056 or 30.6% more than the $6,068,943 received for the same period in FY 2024. This was primarily attributable to the Transfer of $2,441,808 from the American Rescue Plan Fund (ARPA) to recover from the impact of the COVID-19 pandemic in FY 2024, compared to no ARPA Transfers in FY 2025; and, a decline in the Parking Meter Fund transfers of $625,000, from $1,306,716 in FY 2024 to $781,716 in FY 2025. These declines were offset by a $1,792,557 one-time Monsanto lawsuit settlement and a transfer of $3,000,000 from the Section 115 Trust Fund to pay pension benefits.

5

5 YEARS PROJECTED GENERAL FUND REVENUES

(1) This statement is presented on a budgetary basis (i.e., cash). (2) Total Other Taxes excludes Redemptions-Regular
(4) Adjustments to adopted budget = Transfers from Section 115 Trust Fund of $3,000,000 + Transfer from Public Liability Fund for Monsanto's Settlement of $1,792,556

Notes to Multi-Year General Fund Revenue Projections Based on Nine Months FY 2025 Actual

Secured Property Taxes
During the nine months of FY 2025, Secured Property Tax revenues totaled $55,638,827, which was $2,324,799 or 4.36% more than the $53,314,028 received for the same period in FY 2024. This result was less than the County’s Certification of Assessed Valuation (received from the County in August 2024), which reflects growth of 6.39%. However, the shortfall was made up with the County payment in April.

S
taff projects Secured Property Tax growth of 6.39% in FY 2025; 5.5% in FY 2026 and 3.5% for FY 2027 through FY 2029.

Property Transfer Tax
Given the dramatic slowdown in the real estate market in FY 2023 and FY 2024, the high interest rates (including mortgage rat es that exceeded 8% at one point, but have receded to slightly under 7%), and high inflation slowing down consumer spending, staff expected a mild recovery in property sales activity and increases in property values in FY 2025.

O
ver the 5 years prior to the pandemic, transfer tax revenues grew 6% per year on average, but the high level of mortgage r ates and
tighter credit standards have made buyers and sellers reluctant to be involved in real estate transactions; this will continue to negatively impact sales prices and volumes somewhat in the next few years.

After the sharp decline in FY 2023 (46.7%) and FY 2024 (23.4%) growth in Property Transfer Tax revenue, Staff expected revenue growth of 8.4% in FY 2025, but the results exceeded expectation and is projected to increase by 24.2% from the FY 2024 results.

During the nine months of FY 2025, Property Transfer Tax totaled $16,166,344, which was $3,435,171 or 27.0% more than the $12,731,173 received for the same period in FY 2024.

The primary reasons for the $3,435,171 increase in Property Transfer Tax were the following:
(4) The dollar value of property sales increased by $231.3 million or 27.2%, from $849.4 million in the nine months of FY 2024 to $1.080.7 billion during the same period of FY 2025.

(5) There were nine property sales of $10 million or more, with total sales of $234.7 million in the nine months of FY 2025 compared to five property sales of $10 million or more, with total sales of $89.9 million in the nine months of FY 2024; and,

(6) The number of property sales transactions increased by 16 or 3.0% from 526 in the nine months of FY 2024 to 542 during the same period of FY 2025.

Because of the difficulty in projecting this revenue source in normal times, Staff is projecting an increase of 28.8% in FY 2025 (Including two transactions totaling in excess of $800,000 in April 2025) and flat revenue from FY 2026 through FY 2029 due to the high uncertainty about the impact of the Trump Administration’s trade policy will have on consumer spending, interest rates and the economy.

Measure P Taxes
Measure P taxes totaling $6,889,800 was collected during the nine months of FY 2025, which was $3,418,521 or 98.5% more than the $3,471,279 collected during the same period of FY 2024. This increase resulted primarily from the following: (1) An increase of $288.2 FY 2024 Actual FY 2025 Adopted FY 2025 Adjusted FY 2025 Revised FY 2026 FY 2027 FY 2028 FY 2029 Undesignated Revenues
Secured Property Taxes 84,850,061 89,887,496 89,887,496 90,271,980 95,236,939 98,570,232 102,020,190 105,590,897 Supplemental Taxes 2,842,273 3,400,000 3,400,000 2,900,000 2,900,000 2,900,000 2,900,000 2,900,000 Unsecured Property Taxes 4,506,444 4,648,038 4,648,038 4,973,066 4,973,066 4,973,066 4,973,066 4,973,066 Property Transfer Taxes 16,000,000 16,000,000 16,000,000 16,000,000 16,000,000 16,000,000 16,000,000 16,000,000 Property Transfer Tax - Measure P 6,272,861 6,199,580 6,199,580 9,105,870 9,100,000 9,100,000 9,100,000 9,100,000 Sales Taxes 18,717,040 18,884,235 18,884,235 18,884,235 19,106,713 19,285,518 19,624,815 19,935,457 Soda Tax 1,101,210 1,147,387 1,147,387 1,147,387 1,147,387 1,147,387 1,147,387 1,147,387 Utility Users Taxes 17,209,441 17,700,000 17,700,000 19,396,728 19,396,728 19,396,728 19,396,728 19,396,728 Transient Occupancy Taxes(TOT) 8,224,852 7,688,065 7,688,065 7,660,450 7,660,450 7,660,450 7,660,450 7,660,450 TOT Rebates -1,245,529 -1,160,450 -1,160,450 -1,160,450 -1,160,450 -1,160,450 Short-term Rentals 1,475,544 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 1,400,000 Business License Taxes 23,754,846 23,664,000 23,664,000 24,000,000 24,480,000 24,969,600 25,468,992 25,978,372 Recreational Cannabis 152,834 18,000 18,000 18,000 18,000 18,360 18,727 19,102 Measure U1 6,322,118 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 6,500,000 Vacancy Tax 3,500,000 3,750,000 3,750,000 3,862,500
Other Taxes* 5,303,777 5,453,059 5,453,059 5,453,059 5,453,059 5,453,059 5,453,059 5,453,059 Vehicle In Lieu Taxes 17,875,821 18,851,257 18,851,257 19,010,287 20,055,853 20,757,808 21,484,331 22,236,282 Parking Fines - Regular Collections 6,034,002 5,800,000 5,800,000 5,900,000 5,900,000 5,900,000 5,900,000 5,900,000 Moving Violations 166,152 132,600 132,600 132,600 132,600 135,252 137,957 137,957 Ambulance Fees 7,910,668 7,734,813 7,734,813 8,158,939 8,900,000 8,900,000 8,900,000 8,900,000 Interest Income 15,155,999 13,500,000 13,500,000 13,500,000 14,000,000 14,500,000 14,500,000 14,500,000 Franchise Fees 2,008,162 1,822,528 1,822,528 1,822,528 1,822,528 1,822,528 1,822,528 1,822,528 Other Revenues 6,821,501 8,468,797 8,468,797 8,000,000 8,000,000 8,000,000 8,000,000 8,000,000 Indirect cost reimbursements 6,720,690 7,031,624 7,031,624 6,931,624 7,070,256 7,211,662 7,355,895 7,503,013 Transfers 13,591,924 4,472,621 9,265,177 8,974,480 3,990,222 3,990,222 3,990,222 3,990,222 Total Undesignated Revenues 271,772,691 270,404,100 $275,196,656 278,980,783 285,583,351 291,181,421 296,343,897 301,746,569 Designated Revenues
Prop. Transfer Taxes for capital improvements 1,528,223 3,000,000 3,000,000.00$ 6,583,402 6,000,000 6,000,000 6,000,000 6,000,000 Total Designated Revenues 1,528,223 3,000,000 3,000,000.00$ 6,583,402 6,000,000 6,000,000 6,000,000 6,000,000 TOTAL REVENUES AND TRANSFERS 273,300,914$ 273,404,100$ 278,196,656$ 285,564,185$ 291,583,351$ 297,181,421$ 302,343,897$ 307,746,569$ 6

million or 71.9% in the dollar value of property sales amount in the nine months of FY 2025 versus those in the nine months of FY 2024; (2) The number of property sales transactions increased by 70 or 63.1% during the nine months of FY 2025; and,(3) There were n ine
property sales of $10 million or more, with total sales of $234.7 million in the nine months of FY 2025 compared to five property sales of $10 million or more, with total sales of $89.9 million in the nine months of FY 2024.

Because of the difficulty in projecting this revenue source in normal times, Staff is projecting an increase of 45.2% in FY 2025 and flat revenue in FY 2026 through FY 2029 due to the high uncertainty about the impact the Trump Administration’s trade policy will have on consumer spending, interest rates and the economy.

Sales Taxes
After getting back to pre-pandemic levels in FY 2023, Sales Tax growth was projected to decrease .1% in FY 2024, increase 2.9% in FY 2025, increase 3.6% in FY 2026, increase 3.2% in FY 2027 and increase 3.1% in FY 2028. However, the City’s Sales Tax Consultant has noticed significant softening in some categories in FY 2024 and FY 2025 sales activity.

Ther
efore, current projections are an increase of .9% in FY 2025, an increase of 1.2% in FY 2026, an increase .9% in FY 2027, an increase 1.73% in FY 2028 and an increase 1.55% in FY 2029. However, these projections were made before President Trump implemented his trade policies.

The C
ity’s sales tax consultant is currently working on new projections that will take into account, as best as possible, the impacts of recent changes to federal trade policy.

Utility Users Tax
Utility Users Tax revenue for the nine months of FY 2025 totaled $14,355,777, which was $1,602,301 or 12.6% more than the $12,753,476 received for the same period in FY 2024.

A
part from significant increases in rates in 2022 and 2023, PG&E rate changes in 2024 were the following:
• On January 1, 2024, PG&E rates increased by about 13% across both generation and delivery • On March 1, 2024, PG&E increased delivery rates by 0.3% • On April 1, 2024, PG&E rates increased by 1.4%
• Natural gas prices have also increased this year. On September 1, 2024, PG&E implemented an 8.3% increase in natural gas rates.

UUT revenue was projected to increase 2.9% in FY 2025. However, due to gas and electricity rate increases approved by the Public Utilities Commission identified above, the FY total is projected to increase by 12.7%. Staff is projecting flat revenue in FY 2026 through FY 2029.

Transient Occupancy Tax
With the addition of a new hotel, FY 2023 gross TOT revenue exceeded pre -pandemic levels, and was at 30% growth above FY 2022 levels after subtracting the TOT rebates owed. That is no longer the case.

The t
otal net Transient Occupancy Tax (TOT) revenue reported for the nine months of FY 2025 totaled $4,473,001 (after deducting $958,344 in TOT rebates owed), which was $570,644 or 11.3% less than the $5,043,645 (after deducting $913,421 in TOT rebates owed) received for the same period in 2024.The decline was primarily attributable to the failure of one of the six largest hotels to pay TOT in any of the nine months and the failure of another one to pay TOT in the last two months of the period.

Staff is projecting a 6.9% decline in net TOT revenue (TOT minus rebates) of 3.0% in FY 2025 and flat revenue from FY 2026 through FY 2029.

Business License Taxes
Staff projected flat growth in FY 2025 Business License Tax revenue. However, for the nine months of FY 2025 the average Business License tax renewal increased by approximately 5.1%.

A
s a result, the FY 2025 projection was increased to growth of 1.0%. Growth from FY 2026 through FY 2029 is projected at 2.0%.

Ambulance Fees
Ambulance growth was projected to increase 4% in FY 2024 and flatten out in FY 2025. However, revenue increased $2,767,548 or

53.8% due to an 8.4% increase in the number of transports and significant fee increases.

A
decline of 2.2% in Ambulance Fees r
evenue was expected for FY 2025, but actual revenue is projected to increase by 1%, from $7,734,813 to $8,000,000.

Staff is projecting an 11.3% increase in FY 2026, due primarily to rate increases of 24%; and flat revenue in FY 2027 through FY 2029.

Interest Income
The sharp rise in interest rates triggered by the Feds is a double- edged sword: While the rise in interest rates negatively impacts the City’s Property Transfer Taxes (through fewer property sales) and Secured Property Taxes and Vehicle In Lieu Taxes (through lower assessed values), it results in an increase in Interest Income. For FY 2024, Interest Income totaled $15,155,999, which was $3,038,974 more than the $12,117,025 received in FY 2023 and $8,461,877 received in FY 2022.

D
uring the nine months of FY 2025, the net interest rate earned by the City increased from a range of 2.84% - 3.18% in contrast with t he
nine months of FY 2024 which increased a range of 2.92% - 3.32%. Despite that, total Interest Income declined because the yield curve was inverted in FY 2024 (i.e., short-term rates were greater than long-term rates) and is not inverted in FY 2025. The yield on overnight securities held in the Fidelity Money Market account and at Wells Fargo Bank dropped to around 4% in the nine months of FY 2025 from 5% for the same period in FY 2024.

Staff projected a decline in interest income of 10.0% in FY 2025, growth of 3.7% in FY 2026 and 3.6% in FY 2027, and no growth in FY 2028 and FY 2029. The growth projected in FY 2026 and FY 2027 is due to the maturity of $268.85 million of the City’s investment portfolio that earns less than 2%.

Impact of The President’s Trade Policies
7

The president imposed tariffs on almost every country in the world, but the ones with the biggest economic impact was the 145% tariffs he has imposed on Chinese goods coming into the US, and the ones imposed on Mexico, Canada and the European Union.

China
retaliated immediately with a 125% tariff on American goods going into China. The following are some of the impacts expected from Trump’s trade policies:

• The Trade Policies Keep the Fed s From Lowering Interest Rates and Interest Rates Won’t Decline Unless US Economy is in Serious Trouble
Entering 2025, the Federal Reserve was already reluctant to lower short-term interest rates because, although the Core Personal Consumption Expenditures Index (PCE) had declined substantially, it was still above the Fed’s 2% goal and stuck around 2.8%.

The president’s tariffs will significantly increase the core PCE index, and the Feds is highly unlikely to lower short-term rates under these circumstances. At its March 19, 2025 meeting, the Feds left short-term rates unchanged because of the tariff uncertainty.

The Feds is now in a bit of a pickle with the threat of stagflation (i.e., both an economic slowdown and rising inflation at the same time. The Feds would normally cut rates to deal with a slowdown, and raise rates to counter higher inflation. The looming economic slowdown and increase in inflation is solely created by the president’s tariff policies. With stagflation the likely outcome of these tariff policies, the Feds is unlikely to change interest rates until rising inflation or an economic slowdown gets seriously out of hand.

Despite the Core PCE index failing to reach the Fed’s 2% goal, the Feds initially indicated that it wanted to cut short-term interest rates three to four times in 2025, until it became aware of the extent of the tariffs policy. After the tariffs were imposed, the Feds signaled it is no longer committed to lower rates due to the uncertainty surrounding the inflationary and economic impact of tariffs.

Some Analysts are now predicting no cuts in 2025 unless the US enters a sharp recession.

• Consumer and Business Spending Will Decline and Move US Towards a Recession and Stagflation The president’s on-again, off-again approach to tariff policy has created high economic anxiety and uncertainty for businesses and consumers as they worry that inflation will increase significantly and the economy will head towards a possibly severe recession.

The University of Michigan’s survey of consumer sentiment for April 2025 showed a reading that plummeted 11% to 50.8, the second lowest reading on records going back to 1952. “The April 2025 reading was lower than anything seen during the Great Recession. The decline was pervasive and unanimous across age, income, education, geographic region, and political affiliation.” Joanne Hsu, the survey’s director, said in a release. Sentiment has now lost more than 30% since December 2024.

Most Analysts are now predicting that inflation will rise because of the tariffs and that consumers will spend less as a result- the so called “wealth effect”. The “wealth effect” is a behavioral theory suggesting that people spend more as the value of their assets rise, and vice versa. The idea is that consumers feel more financially secure and confident about their wealth when home and investment portfolios increase in value. As stock prices plummet, we can expect consumers to reduce their spending.

• US Treasury Securities May No Longer Be Seen as the Safe Haven it Has Always Been For Investors However, this won’t be enough for the market to move back to US Treasury securities as a haven of quality investors to move into in times of crisis. Flight-to-quality or flight-to-safety is a financial market phenomenon occurring when there is a crisis and investors sell what they perceive to be higher -risk investments and purchase safer investments, primarily US Treasuries, gold and, more recently, crypto currency. This is considered a sign of fear in the marketplace, as investors seek less risk in exchange for lower profits.

In every crisis for the past 20-30 years, when equities are sold off sharply, US bonds were heavily purchased, pushing bond prices up and yields down. The opposite happened on April 8, 2025, as a result of the tariffs imposed which caused equity markets in the US and the rest of the world to collapse. This time the bond market participants didn’t see US Treasuries as a haven of quality, it saw them as higher-risk investments that should be avoided. The 30- year Treasury’s yield went above 5%, from 4.5% the previous week, and the 10- year Treasury yield rose to 4.4%, from 4.0% the previous week -both dramatic moves in less than one week.

China had already retaliated with 125% tariffs on US goods, and European Union states had voted to approve 25% counter -tariff measures against the US to take effect the following day.

• There are Signs Foreign Investors are Running Away from the US Securities and the Dollar One of the important goals of the Trump Administration is to have the 10-year Treasury Bond yield fall sharply, which would lower mortgage rates and stimulate home purchases. The sharp sell -off in the US government bond market showed market concerns about the fallout of a trade war. Oil prices also fell to $56/barrel, signaling deteriorating confidence in the strength of the US economy. Therefore, the president was forced to scale back his tariff onslaught because of a “fire sale” in the bond market which could have triggered a financial meltdown.

Conclusion
Projecting revenues many years into the future is inherently difficult to do with accuracy, as shifts in the macroeconomic climate can cause asset valuations and economic output to fluctuate in ways not anticipated at the time projections are finalized . Staff use the best assumptions available, based on historic trends, observation of leading economic indicators, and known changes in the regulat ory environment. President Trump has unnecessarily made it more difficult to make those projections with his shifting and uncertain trade policies. The uncertainty surrounding the current macroeconomic environment makes it unusually difficult to determine the impact on future City revenues

Fi
rst, while the health emergency related to the COVID -19 pandemic has finally receded, and the restrictions that had constrained economic activity have been lifted, it appears that the local economy has been reshaped in ways that will not return to a pre- pandem ic
“normal.” The increase in telecommuting that occurred in the past couple of years may not fully recede. This could have effects on spending activities of residents and employees of City businesses and institutions, as well as the desirability of certain locations for home purchases. The City continues to study and analyze these trends and make adjustments as more data comes in

Second, as reported last year, inflation rose to unacceptably high levels, causing the Federal Reserve Board to tighten monetary policy significantly to combat inflation. As a result, the Fed raised interest rates from a range of 0% -.25% in March 2022 to a range of 5.25% -

5.50% currently. During this period the average mortgage rose from a little over 4.1% to as high as 8.0%, and are currently slightly below 7%. The high inflation and high mortgage rates continue to restrict real estate activity, consumer spending and the economy. Recently, the City’s Sales Tax Consultant has noted a significant decline in sales activity in a number of categories in Berkeley, resulting in a slowdown in FY 2024 and FY 2025 Sales Tax revenue. Staff has also noticed an underperformance in TOT: FY 2025 growth was projected at 10.2%. However, the actual results through the first nine months of FY 2024 were a decline of 11.3%, as a result two of the six largest hotels having financial difficulties and missing TOT payments.

8

One positive sign from the Trump Administration is their goal of reducing the rate on the 10-y ear Treasury bond, to force mortgage rates
down and stimulate the real estate market.

Third, gigantic and ongoing federal budget deficits, higher than acceptable inflation rates and the Federal Reserve Board tightening of the monetary supply to fight high inflation have replaced the COVID -19 pandemic as the biggest headwinds to economic growth in the City over the next few years. The Fed Chairman said the Feds will keep interest rates at a high level until its preferred inflation index (i.e., Core Personal Consumption Expenditure Index or PCE Index) declines below its target of 2% and the Feds is convinced it will remain so.

It was still at 2.8% in February 2025. The Feds w as doing a good job of engineering a soft landing for the economy (i.e., slowing the economy by tightening the money supply but not creating a recession) until President Trump started implementing his economic policies, especially his trade policies. Now it appears the US is headed towards a recession. The proposed $1.8 trillion federal budget deficit for FY 2025 will require the issuance of an additional $1.8 trillion in Treasury Bonds to fund the deficit. The federal budget deficit for FY 2026 and beyond are projected to worsen. The Congressional Budget Office (CBO) estimates that extending all of the tax cuts set to expire at the end of 2025 would add $4.7 trillion to the deficits over the next 10 years (or an average of $470 billion/year). This additional huge supply of bonds may overwhelm demand for Treasury Bonds and put further upward pressure on long- term interest rates, including mortgage rates.

As discussed under Secured Property Taxes and Property Transfer Taxes, the upward pressure on mortgage rates has lowered the growth rate for projected Secured Property Taxes, Vehicle In Lieu Taxes and Property Transfer Taxes; as a result, the City General Fund has, at least for the near term, lost its three primary drivers of annual growth, despite the rebound in FY 2025. As a result, the overall growth in General Fund revenue will struggle to remain positive. Fortunately for the City, this huge loss of General Fund revenue has been offset by significant increases in Interest Income and Ambulance Fees, but these increases may not be permanent. The inf lation trends were headed in the right direction, but that success has been affected by the new trade policies and its effect will be impactful for a very long time.

Fourth, nuclear arms talk between the US and Iran have been restarted and both sides have indicated that progress is being made. The war in Europe between Ukraine and Russia continues, the war in the Middle East has again escalated. The manipulation of oil supplies by OPEC+ have the potential to dramatically reshape global markets, inflation and interest rates, especially if Russian oil and natural gas are cut off from the rest of the world. This would drive fuel and transportation prices higher, with downstream effects on the prices of most goods. This could keep the inflation rate and interest rates higher for a longer period of time, and negatively impact consumer spending.

Any one or a combination of these factors could necessitate further revision of the projections presented here. Staff will continue to monitor the revenues we actually receive and changes in the economic environment, so that we may update or revise our project ions if changes in our forecasts are warranted.

9

Summary of FY 2026 Proposed Budget Update by Funding Source Revenue(b) Expenses Revenue(b) Expenses
General Fund (a)
GF Discretionary $284,047,716 $296,120,772 $311,435,259 $311,435,259 GF Payroll Deduction Trust 273,854 750,000 6,273,854 6,750,000 GF Catastrophic Leave - - - -
U1 Housing 6,200,000 5,798,189 6,500,000 8,235,534
Climate Equity Action - - - -
GF Stabilization Reserves - - - -
GF Catastrophic Reserves (a) - - - -
Special Revenue Funds
Library Tax 26,496,011 27,226,616 33,822,805 29,382,885 Library Trans Based Reimbur - 2,000,000 - 4,000,000
Library Grants 68,420 67,526 82,300 99,884
Library Friends & Gifts 150,000 150,000 150,000 222,150 Library Foundation 100,000 200,000 100,000 200,000
Asset Forfeiture 55,000 201,000 55,000 61,000
Special Tax for Disabled 1,768,380 1,770,380 3,536,099 1,804,044 Workforce Investment Act 35,542 59,100 56,025 64,135
SEC 108 HUD Loan Grant Asst 626,723 1,183,612 626,723 1,183,612 Fund Raising Activities 43,000 51,222 43,000 54,789
Gilman Sport Field 595,331 327,550 640,671 335,382
Gilman Fields Reserve 150,000 - 150,000 -
Animal Shelter 45,000 52,480 45,000 52,480
Paramedic Assessment District 4,709,895 4,740,925 4,762,609 4,894,321 Domestic Violence Prevention 25,000 29,557 32,717 32,490 Affordable Housing Mitigation 6,086,371 28,708,619 862,978 1,918,719 Affordable Child Care 11,851 13,275 11,851 13,275
Inclusionary Housing Program (a) 220,809 718,432 391,092 438,731 Condo Conversion Program 313,220 510,819 41,981 534,833 Playground Camp 3,287,851 3,963,019 3,951,397 4,387,369 State Proposition 172 (a) 931,227 448,975 931,227 448,976 State Transportation Tax 6,684,448 7,764,859 6,887,738 7,686,498 CDBG 4,437,743 4,594,617 4,437,743 3,076,701
Rental Housing Safety Prog 1,783,780 2,627,557 2,738,000 2,804,807 Meas B Local Streets and RDS - 7,551 - 61,882
Meas B Bike and Pedestrian - - -
Meas B Paratransit - 36,797 - 17,016
Meas F ALA CT VRF ST and RD 505,898 512,375 483,745 462,227 Meas BB Local Streets and RD 7,990,480 7,277,314 7,804,724 7,507,298 Meas BB Bike and Pedestrian 864,497 2,044,674 849,875 1,762,862 Meas BB Paratransit 969,418 977,750 969,418 967,484
One Time Funding - - - -
Park Tax (a) 18,877,077 20,482,665 22,921,333 24,534,028 Street and Open Space Impr - 200,000 - 200,000
Proposed Update FY 2026
Fund Description
Adopted FY 2026
10

Summary of FY 2026 Proposed Budget Update by Funding Source Revenue(b) Expenses Revenue(b) Expenses
Proposed Update FY 2026
Fund Description
Adopted FY 2026
Meas GG Fire Preparation Tax 5,984,389 6,008,296 6 ,372,071 6,289,268 Street Lighting 2,240,939 3,255,594 2,240,939 3,284,660 Business Economic Development 150,000 156,387 150,000 156,387 Citywide RLF - - - -
Miles Lab - - - -
Employee Training 750,000 875,334 750,000 822,177
UC Settlement 3,151,425 5,169,181 3,151,425 5,521,394
Cultural Trust - 119,854 - -
Private Party Sidewalks (a) 100,000 100,000 100,000 100,000 Public Art 62,199 122,366 213,282 64,367
Lillie B. Wall Memorial (a) - - - -
Vital and Health Statistic 30,000 30,292 30,292 30,292
East Bay Public Utilities Comm - - - -
PERS Savings - - - 6,000,000
Health State Aid Realignment 3,703,018 4,355,074 5,830,976 6,844,776 Tobacco Control 300,000 360,036 384,950 382,250
Mental Health State Aid Realig (a) (c) 2,710,000 5,367,256 3,224,274 6,335,939 City Optional Public Safety 250,000 272,448 250,000 272,448 ALA CT Abandoned Veh Abt Auth (a) 103,000 122,551 102,329 101,285 Measure FF Public Safety 10,304,630 11,334,569 10,969,060 12,926,348 Fair Elections (a) 612,210 657,868 612,210 664,752
Measure FF Street Repair 22,500,000
Grants Funds (a)
Operating Grants Federal 36,362 36,362 156,794 155,304 Operating Grants State 975,688 7,974,529 3,877,375 7,723,545 Capital Grants Federal (b) - - - -
Capital Grants State (b) 562,500 750,000 562,500 750,000 Capital Grants Local (a) 75,000 100,000 75,000 100,000 OTS DUI Enforsmt Educ Prg 150,000 149,321 150,000 149,321 HUD (a) 605,000 907,322 2,478,137 2,524,030
ESGP 207,000 235,870 237,965 452,137
Health (General) 2,113,978 2,482,390 2,692,819 2,733,843 Target Case Mgmt/Linkages (a) - 1,521,661 682,923 1,491,747 Alameda County Tay Tip (a) - - -
Mental Health Service Act 12,240,360 11,581,045 12,240,360 11,265,993 Health (Short/Doyle) (a) 6,422,700 7,552,479 6,422,700 7,235,143 Epsdt Expansion Proposal (a) 6,422,700 494,992 676,102 669,282 Alcoholic Bev Ctr Ots/Uc 50,000 60,237 50,000 60,237
Youth Lunch (a) 65,500 113,153 53,444 50,838
Sr. Nutrition (Title III) (a) 213,573 220,843 265,132 262,905 C.F.P. Title X (a) 200,000 206,432 (0)
Berk Unif Sch Dist Grant 508,148 222,045 266,754 216,871 Vector Control (a) 350,000 378,735 380,350 485,945
11

Summary of FY 2026 Proposed Budget Update by Funding Source Revenue(b) Expenses Revenue(b) Expenses
Proposed Update FY 2026
Fund Description
Adopted FY 2026
Alameda County Grants (a) 832,834 918,626 1,125,740 1,115,784 Sr Supportive Social Serv (a) 156,803 127,211 119,572 118,794 Family Care Support Prog (a) 188,274 92,441 113,141 112,253 CA Integrated Waste Mgmt 3,933 5,244 3,933 5,244
Housing Mitigation - 1,126,763 1,362,494
Calhome Program - 200,000 200,000 221,240
Community Action Program 281,777 284,776 299,495 291,358 OneTime Grant:No Cap Exp (a) 4,665,654 2,555,441 716,250 758,064 MTC 564,620 752,827 564,620 752,827
FEMA 1,306,400 657,133 1,000,000 2,869,444
Alameda County Waste Mgmt 360,000 345,000 360,000 345,000 State Dept Conserv/Recycling 32,000 32,000 32,000 32,000 Caltrans Grant - - -
Shelter+Care HUD 6,461,774 6,693,929 7,183,554 7,334,881 Shelter+Care County 906,212 929,430 1,022,704 1,041,448 JAG Grant 50,000 60,759 50,000 60,759
BioTerrorism Grant 289,000 544,062 339,517 307,040
Local Housing Trust Fund - - -
ARPA Local FIscal Recovery - 373,311 -
Capital Projects Funds
Capital Improvements 13,490,788 16,222,364 13,823,742 18,155,130 Phone System Replacement - 449,408 - 449,408
Funds Replacement - 2,817,732 - 3,065,223
Peg Access Facilities - 100,000 - 267,210
Meas M ST and WTRSHD Imprv - - - -
Meas G Public Safety Bldg - - - -
Street Improvement - - - -
Park Acquisition Development 192 - 192 -
Income Housing Fund WBIP - - - -
Meas T1 Infrstr and Fac 20,500,000 4,905,218 20,500,000 4,106,327 Meas O Affordable Housing - 6,445,567 - 8,176,509
Enterprise Funds
Zero Waste 61,289,555 60,948,736 61,289,555 61,372,048
Mar Coastal Conservancy - - - -
Mar Dept of Boating & Wtrwy - - - -
Marina Operations/Maint 7,881,864 8,689,864 8,612,788 7,663,273 Sanitary Sewer Operation 24,986,977 32,870,225 24,986,977 33,533,465 Private Sewer Lateral (a) (d) 240,501 83,243 240,501 80,849 Clean Storm Water 4,551,890 7,947,976 4,551,890 8,457,524 Permit Service Center 19,709,270 26,725,504 17,753,626 27,883,725 Unified Program (CUPA) 964,450 953,174 986,950 1,021,938 Off Street Parking Fund 5,091,895 7,129,181 4,873,145 7,203,523 Parking Meter Fund 9,712,789 9,920,570 8,566,243 10,178,760 12

Summary of FY 2026 Proposed Budget Update by Funding Source Revenue(b) Expenses Revenue(b) Expenses
Proposed Update FY 2026
Fund Description
Adopted FY 2026
Bldg Purchases & Mgmt 2,969,817 3,887,359 2,969,817 3,879,644 Internal Service Funds
Equipment Replacement 4,754,926 6,633,967 4,754,577 6,536,146 Equipment Maintenance 6,461,013 10,134,908 6,461,013 10,385,092 Building Maintenance 3,821,039 5,535,588 3,821,039 5,518,650 Central Services 225,000 401,512 225,000 411,006
Worker's Compensation 9,569,358 6,657,045 9,569,358 11,788,212 Sick and Vacation Payouts - - -
Public Liability 3,446,161 3,763,038 3,446,161 3,760,097 Catastrophic Loss 6,676,893 3,447,023 6,676,893 3,447,023 IT Cost Allocation 16,788,300 18,980,873 16,788,300 24,594,807 Debt Service Funds
Meas FF Library 1,604,969 1,337,638 1,604,969 1,330,513 2015 GORBS for 2007 GORBS 3,309,864 2,047,259 3,309,864 2,043,981 Berkeley Repertory Theatre 499,802 499,820 499,802 499,849 2015 GORBS for 2002 GORBS 1,463,321 378,696 1,463,321 378,696 2015 GORBS for 2007 GORBS SERA 256,987 142,540 256,987 142,312 2015 GORBS for 2008 Anml Shltr - 480,184 - 479,416
2010 COP Animal Shelter 402,613 140,085 402,613 140,085 Meas M St and Wtrshd Imprv - 1,630,863 - 1,639,250
Meas T1 Infrstr and Fac - 4,699,006 - 3,755,881
Measure O Housing Bonds - 2,007,265 - 4,600,873
Successor Agency
Successor Agency WBIP - - - -
Successor Acy Savo Dsf - 57,120 - 57,120
Agency Funds
Sustainable Energy 2 - - -
Thousand Oaks Undergrounding - 98,448 100,096
Meas H School Tax 500,000 500,000 500,000 500,000
CFD No. 1 Diaster Fire Prot - 107,914 - 107,904
CFD No. 1 MelloRoos - 777,134 - 778,589
Sick Leave Entitlement 201,501 322,955 201,501 322,955
Berkeley Tourism Bus. Imp. Dst 762,486 762,486 762,486 762,486 Elmwood Bus. Imp. Dist 30,000 30,000 30,000 30,000
Solano Ave Bus. Imp. Dist 25,000 25,000 25,000 25,000
Telegraph Bus. Imp. Dist 616,664 616,664 616,664 616,664 North Shattuck Bus. Imp. Dist 228,135 228,135 228,135 228,135 Dwntwn Berk Prop and Impr Dist 1,604,760 1,604,760 1,604,760 1,604,760 Other Funds
Rent Stabilization Board 6,965,175 8,047,595 6,965,175 8,473,266 BHA Section 8 Voucher - - - -
Trust Funds
Safety Members Pension 551,804 - 551,804 -
13

Summary of FY 2026 Proposed Budget Update by Funding Source Revenue(b) Expenses Revenue(b) Expenses
Proposed Update FY 2026
Fund Description
Adopted FY 2026
Safety Members PensionAnnuity 3,066 - 3,066 -
Police Medical Trust Fund - 48,281 - 48,281
Retiree Med Fund BHA - 2,970 - 2,970
Retiree Med Ben IBEW - 2,563 - 2,563
Retiree Med Bene Local 1 - 22,595 - 22,595
Retiree Med Bene Z1 Mgmt - 4,000 - 4,000
Retiree Med Ben Z2 To Z6 - 12,000 - 12,000
Retiree Med Ben Local 535 - 32,191 - 32,191
Retiree Med Ben Local 790 - 37,106 - 37,106
Pol Ee Retiree Hlt Ast Pl 400,136 6,500 400,136 6,500
Fire Medical Trust Fund - 45,571 - 45,571
Revenue & Expenditure Totals: 698,663,103 783,017,121 763,199,903 819,249,980 (d) FY 2026 numbers are unofficial and have not been approved yet by the Board of Library Trustees or the Rent Stabilization Board.
(b) Revenues for Bond Projects collected in prior fiscal years. (a) Revenues do not reflect use of fund balances which are added to balance revenues with appropriations.
(c) FY 2026 grant revenues and expenditures will be adjusted to match once award amounts are known. 14

General Fund* ,
324,209,113 , 42%
Special Revenue Funds
, 154,267,858 , 20%
Grants Funds ,
44,398,881 , 6%
Capital Projects Funds
, 34,323,934 , 4%
Enterprise Funds ,
134,831,493 , 18% Internal Service Funds
, 51,742,341 , 7%
Debt Service Funds ,
7,537,556 , 1%
Agency Funds ,
3,968,546 , 1%
Other Funds ,
6,965,175 , 1%
Trust Funds ,
955,006 , 0%
FY 2026 Proposed Budget Update Revenue by Funding Source $763,199,902
15

Real & Unsecured
Property,
$103,110,005, 42%
Property Transfer Tax,
$22,000,000, 9%
Property Transfer Tax-
Measure P,
$9,100,000, 4%
Sales Tax & Soda
Taxes, $20,254,100,
8%
Business License tax,
$24,498,000, 10%
Measure U1,
$6,500,000, 3%
Utility Users Tax,
$19,396,728, 8%
Vehicle in Lieu Taxes,
$20,055,853, 8%
Parking & Moving
Violations, $6,032,600,
3%
Vacancy Tax,
$3,500,000, 1%
Ambulance & Franchise
Fees, $10,722,528, 4%
FY 2026 Proposed Budget Update General Fund Revenue Summary Chart 16

Summary of Expenditures by Department – All Funds
FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Adopted
FY 2026
Update
Mayor and Council 3,334,706 3 ,943,449 4,203,792 5,929,940 5,975,686 7,936,134 City Auditor 2,691,656 2,711,752 3,157,444 3,759,532 3,838,168 3,934,495 Rent Stabilization Board 5,803,126 6,784,836 7,028,903 8,489,208 8,597,595 9,159,201 Police Accountability (a) 808,594 909,307 1,210,483 1,484,847 1,524,120 1,522,348 City Manager's Office 18,417,010 19,826,926 2 2,096,549 18,116,987 18,383,457 18,949,471 Berkeley Public Library 18,476,578 19,951,914 24,026,043 29,196,378 29,606,293 33,865,077 City Attorney 6,200,456 7,880,612 9,112,692 9,290,707 9,425,305 9,825,142 City Clerk 2,398,903 2,876,230 2,823,822 3,518,483 3,576,397 3,709,023 Finance 8,738,585 8,872,348 8,938,144 11,823,352 11,963,574 12,026,929 Human Resources 3,574,288 4,588,216 5,551,340 5,993,013 6,198,864 6,804,564 Information Technology 16,446,318 15,454,602 15,298,230 23,471,574 23,651,297 24,019,890 Health, HSG & Community Svc 91,780,017 102,059,650 108,295,302 137,886,421 138,029,239 115,576,877 Parks, Recreation & Waterfront 63,534,473 45,578,024 48,266,958 4 7,477,378 47,713,333 51,021,863 Planning & Development 22,433,636 24,148,382 26,533,191 33,307,721 33,268,672 34,631,009 Public Works 140,757,034 133,012,197 149,296,617 196,515,790 181,881,632 185,433,697 Police 82,753,749 89,672,154 90,716,174 91,311,450 94,797,598 106,237,136 Fire & Emergency Services 58,014,195 62,872,373 68,731,246 71,480,646 73,060,880 78,537,592 Non-Departmental (b) 126,738,115 119,779,636 133,946,419 94,266,290 91,525,011 116,059,532 Total All Funds 672,901,439 670,922,608 729,233,350 793,319,717 783,017,121 819,249,981 * FY 2025 & FY 2026 General Fund numbers do include adopted Tier 1 funding recommendations (
a) Police Review Commission has become the Office of the Director of Police Accountability in FY 23 (b) Non-Departmental consists of operational overhead costs such as Property Insurance and School Board Salaries, General Fund allocation for Community Based Organizations, Debt Service, and Interfund Transfers. 17

General Government,,
88,727,996, 11%
Health, Housing &
Community Svcs.,
115,576,877, 14%
Police, 106,237,136, 13%
Fire, 78,537,592, 10%
Public Works, 185,433,697,
23%
Parks, Recreation &
Waterfront, 51,021,863, 6%
Planning, 34,631,009, 4%
Library, 33,865,077, 4%
Rent Board, 9,159,201, 1%
Non-Departmental,
116,059,532, 14%
FY 2026 Update Summary of Expenditures by Department – All Funds $819,249,981
18

Summary of Expenditures by Department – General Fund
FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Adopted
FY 2026
Adopted
FY 2026
Update
Mayor and Council 3,334,706 3,939,049 4,203,792 5,929,940 5,975,686 7,936,134 City Auditor 2,627,178 2,633,227 3,078,425 3,657,880 3,734,615 3,891,057 Rent Stabilization Board (a) - 568,412 554,214 - - - Police Accountability 808,594 909,307 1,210,483 1,484,847 1,524,120 1,522,348 City Manager's Office 12,034,751 13,385,432 15,438,698 14,352,200 14,591,829 15,383,455 City Attorney 2,648,008 3,701,943 5,332,589 5,612,249 5,662,267 6,065,046 City Clerk 2,231,818 2,550,697 2,114,865 2,867,551 2,918,529 3,044,270 Finance 6,827,434 7,075,971 7,188,353 9,302,267 9,415,265 9,544,384 Human Resources 2,052,893 2,971,640 3,819,103 3,928,242 4,073,809 4,696,613 Information Technology 1,446,933 882,432 1,077,796 1,580,760 1,580,760 1,580,760 Health, HSG & Community Svc 32,619,369 28,154,030 36,867,755 31,950,903 33,283,018 34,039,371 Parks, Recreation & Waterfront 8,757,651 9,693,628 12,640,006 9,625,120 9,719,820 10,345,805 Planning & Development 2,629,757 2,924,671 3,153,666 3, 745,098 3,802,944 3,731,131 Public Works 6,859,822 7,066,623 7,100,535 7,046,369 7,209,627 7,545,711 Police 77,916,629 84,895,063 85,926,952 86,427,222 89,849,214 101,282,782 Fire & Emergency Services (b) 43,406,934 40,874,529 48,392,171 47,108,481 48,628,122 49,810,350 Non-Departmental 43,112,577 52,800,630 69,050,828 50,930,926 54,151,147 51,016,041 Total 249,315,054 265,027,284 307,150,230 285,550,055 296,120,772 311,435,259 Notes:
* GF total exclude Measure U1 (Fund 016).
(a) Police Review Commission has become the Office of the Director of Police Accountability in FY 2023 (b) Non-Departmental consists of operational overhead costs such as Property Insurance and School Board Salaries, General Fund allocation for Community Based Organizations, Workers' Compensation costs, Debt Service, and Interfund Transfers. 19

General Government,
53,664,067, 17%
Health, Housing &
Community Svcs.
, 34,039,371, 11%
Police
, 101,282,782, 33%
Fire, 49,810,350, 16%
Public Works
, 7,545,711, 3%
Parks, Recreation &
Waterfront
, 10,345,805, 3%
Planning, 3,731,131, 1%
Non-Departmental
, 51,016,041, 16%
FY 2026 Update Summary of Expenditures by Department – General Fund $311,435,259
20

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
City Attorney 15.00 17.00 17.00 20.00 20.00 20.00
City Auditor 13.50 14.75 15.75 15.75 15.75 15.75
City Clerk 10.00 10.00 10.00 10.00 10.00 10.00
City Manager 47.50 53.50 54.50 56.00 56.00 56.00
Finance 51.00 56.00 56.00 56.00 56.00 56.00
Fire Department 153.00 203.00 205.00 202.00 202.00 214.00 Health, Housing & Community Services 220.10 225.10 238.20 248.20 250.20 253.20 Human Resources 22.00 22.00 26.00 26.00 26.00 27.00
Information Technology 47.00 52.00 51.00 51.00 51.00 51.00 Library 114.85 114.85 118.60 133.05 133.05 131.18
Mayor and Council 15.00 19.00 19.00 23.00 23.00 23.00
Office of the Director of Police Accountability* 4.00 5.00 6.00 6.00 6.00 6.00 Parks, Recreation & Waterfront 107.25 113.00 113.00 113.00 113.00 114.00 Planning & Development 100.33 106.04 108.04 108.89 108.89 109.04 Police Department 281.00 302.00 302.00 302.00 302.00 302.00 Public Works 323.00 340.00 341.94 349.94 349.94 351.00
Rent Board 24.55 23.55 25.00 26.00 26.00 28.00
Full Time Equivalent Employee (FTE) Total 1,549.08 1,676.79 1,707.03 1,746.83 1,748.83 1,767.17

SUMMARY STAFFING BY DEPARTMENT
21

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update

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 1.00 1.00 1.00 1.00 1.00
Deputy City Attorney I 0.00 0.00 0.00 2.00 2.00 2.00
Deputy City Attorney III 7.00 8.00 0.00 0.00 0.00 0.00
Deputy City Attorney IV 0.00 0.00 8.00 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
Risk Manager 0.00 0.00 0.00 1.00 1.00 1.00
Senior Legal Secretary (#) 3.00 3.00 3.00 3.00 3.00 3.00 TOTAL CITY ATTORNEY 15.00 17.00 17.00 20.00 20.00 20.00

CITY AUDITOR'S OFFICE
Accounting Office Specialist III 1.50 1.75 0.00 0.00 0.00 0.00 Accounting Technician 2.00 2.00 3.75 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 2.00 3.00 3.00 3.00
Auditor I 1.00 1.00 1.00 1.00 1.00 1.00
Auditor II 2.00 2.00 2.00 3.00 3.00 3.00
Auditor II ** 0.00 1.00 1.00 0.00 0.00 0.00
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 3.00 3.00 3.00 2.00 2.00 2.00
TOTAL CITY AUDITOR'S OFFICE 13.50 14.75 15.75 15.75 15.75 15.75

CITY CLERK'S OFFICE
Assistant City Clerk 3.00 3.00 3.00 4.00 4.00 4.00
Assistant Management Analyst 1.00 1.00 1.00 0.00 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 0.00 0.00 0.00 0.00
Office Specialist III (#) 2.00 2.00 4.00 4.00 4.00 4.00 Records Assistant 1.00 1.00 0.00 0.00 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 3.00 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 4.00 4.00 4.00 Animal Services Manager 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Management Analyst 1.00 0.00 0.00 0.00 0.00 0.00 Assistant to the City Manager 3.00 4.00 4.00 3.00 3.00 3.00 Assistant to the City Manager *** 0.00 1.00 1.00 1.00 1.00 1.00 Associate Management Analyst 2.00 1.00 1.00 0.00 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 3.00 2.00 2.00 2.00 2.00
FY 2026 POSITION SUMMARY BY DEPARTMENT
22

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
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 1.00 1.00 2.00 2.00 2.00
Community Development Project Coordinator 1.00 0.00 1.00 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 1.00 1.00 1.00 1.00 1.00 0.00 Community Services Specialist III 0.00 0.00 0.00 0.00 0.00 1.00 Deputy City Manager (#) 2.00 2.00 2.00 2.00 2.00 2.00
Digital Communications Coordinator (#) 3.00 3.00 3.00 3.00 3.00 3.00 Diversity, Equity and Inclusion (DEI) Officer 0.00 0.00 0.00 1.00 1.00 1.00 Economic Development Project Coordinator 2.00 2.00 2.00 2.00 2.00 2.00 Health Services Program Specialist 1.00 0.00 0.00 0.00 0.00 0.00 Homeless Services Coordinator 0.00 1.00 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 1.00 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 I (#) 0.00 0.00 0.00 0.00 0.00 1.00
Program Manager II 0.00 0.00 1.00 1.00 1.00 2.00
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 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 5.00 5.00 5.00 6.00 6.00 4.00 Social Services Specialist 1.00 2.00 2.00 2.00 2.00 2.00 TOTAL CITY MANAGER'S OFFICE 47.50 53.50 54.50 56.00 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 (#) 7.00 9.00 9.00 8.00 8.00 8.00 Accounting Office Specialist III 4.00 4.00 4.00 5.00 5.00 5.00 Accounting Office Specialist Supervisor 3.00 4.00 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 4.00 4.00 4.00 Customer Service Specialist III 0.00 0.00 0.00 1.00 1.00 1.00 Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Deputy Director of Finance 0.00 1.00 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 0.00 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 4.00 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
23

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Senior Field Representative 1.00 1.00 1.00 1.00 1.00 1.00 Senior Systems Analyst 0.00 1. 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 51.00 56.00 56.00 56.00 56.00 56.00

FIRE DEPARTMENT
Accounting Office Specialist II 0.00 1.00 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 3.00 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 4.00 3.00 3.00 3.00 3.00
Assistant Fire Inspector 0.00 0.00 0.00 0.00 0.00 1.00
Assistant Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Associate Management Analyst 1.00 2.00 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 1.00 1.00 0.00 0.00 0.00 Deputy Fire Chief 1.00 1.00 2.00 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 1.00 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 33.00 33.00 33.00 33.00 33.00
Fire Chief 1.00 1.00 1.00 1.00 1.00 1.00
F
ire Marshal 1.00 1.00 1.00 1.00 1.00 1.00
Fire Prevention Inspector (Sworn) 1.00 8.00 8.00 8.00 8.00 7.00 Fire Prevention Inspector (Civilian) 2.00 0.00 0.00 0.00 0.00 0.00 Firefighter (#) 54.00 57.00 57.00 42.00 42.00 53.00
Limited Term Emergency Medical Technician (#) 0.00 12.00 12.00 10.00 10.00 10.00 Mechanic 0.00 0.00 0.00 1.00 1.00 1.00
Office Specialist II 2.00 2.00 2.00 2.00 2.00 2.00
Office Specialist III 1.00 2.00 2.00 2.00 2.00 2.00
Paramedic (#) 0.00 18.00 18.00 31.00 31.00 32.00
Paramedic Supervisor I 6.00 7.00 7.00 7.00 7.00 7.00
Principal Program Manager 0.00 0.00 1.00 1.00 1.00 1.00 Program Manager II 0.00 0.00 1.00 1.00 1.00 1.00
Program Manager II**** 0.00 0.00 0.00 1.00 1.00 1.00
TOTAL FIRE DEPARTMENT 153.00 203.00 205.00 202.00 202.00 214.00

HEALTH, HOUSING & COMMUNITY SERVICES
Accounting Office Specialist III 3.00 3.00 3.00 3.00 3.00 3.00 Accounting Office Specialist Supervisor 1.00 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 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 5.00 5.00 10.00 10.00 11.00 Assistant Mental Health Clinician 3.00 2.00 1.00 1.00 1.00 1.00 Associate Management Analyst 5.00 7.00 9.00 9.00 9.00 9.00 Associate Planner 1.00 1.00 0.00 0.00 0.00 0.00
24

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Behavioral Health Clinician I 6.00 8.00 8.00 8.00 8.00 7.00 Behavioral Health Clinician II (#) 24.50 26.00 25.00 27.00 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 8.00 8.00 8.00 8.00 Community Development Project Coordinator *** 0.00 1.00 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 9.00 9.00 9.00 9.00 9.00 Community Service Specialist I 4.50 3.00 2.00 2.00 3.00 3.00 Community Services Specialist II 8.00 11.00 13.00 13.00 13.00 13.00 Community Services Specialist II *** 0.00 1.00 1.00 1.00 1.00 2.00 Community Services Specialist III 6.00 5.00 8.00 9.00 9.00 9.00 Customer Service Specialist II 0.00 0.00 0.00 0.00 0.00 2.00 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 Environmental Health Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Epidemiologist 3.00 3.00 2.00 2.00 2.00 2.00
Health Educator 0.00 0.00 0.00 2.00 2.00 2.00
Health Nutrition Program Coordinator 1.00 2.00 2.00 1.00 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 9.00 9.00 6.00 6.00 6.00 Health Services Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Homeless Services Coordinator 1.00 0.00 0.00 0.00 0.00 0.00 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 0.00 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 Mealsite Coordinator 1.00 1.00 1.00 1.00 1.00 1.00
Mental Health Clinical Supervisor (#) 8.00 8.40 9.00 9.00 9.00 11.00 Mental Health Nurse 5.20 3.50 5.50 5.50 5.50 5.50
Mental Health Program Supervisor 4.00 4.00 4.00 6.00 6.00 6.00 Mid-Level Practitioner 1.10 0.60 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 1.50 1.50 1.50 1.50 1.50
Office Specialist II (#) 18.00 18.00 17.00 17.00 17.00 15.00 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 0.00 PPHP Deputy Health Officer 0.00 1.00 1.00 0.00 0.00 0.00 Principal Program Manager 0.00 0.00 0.00 1.00 1.00 1.00 Program Manager II 0.
00 0.00 1.00 2.00 3.00 3.00
Psychiatrist 2.75 1.75 1.75 1.75 1.75 1.75
Public Health Nurse 9.00 7.00 7.00 7.00 7.00 6.00
Registered Environmental Health Specialist 6.00 6.00 6.00 6.00 6.00 5.00 Registered Nurse 2.00 1.80 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 2.00 3.00 4.00 4.00 4.00 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 0.00 0.00 1.00 1.00 1.00 Senior Health Services Program Specialist (#) 4.80 5.80 5.00 5.00 5.00 5.00 Senior Management Analyst 3.00 4.00 6.00 6.00 6.00 6.00 Senior Nutrition Program Supervisor 0.00 0.00 0.80 0.80 0.80 0.80 Senior Service Assistant 4.75 4.75 5.25 5.25 5.25 5.25
Social Services Specialist (#) 11.00 10.00 13.00 13.00 13.00 15.00 25

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Supervising Mental Health Nurse 0.00 1.00 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 1.00 1.00 1.00 1.00 1.00 1.00 Vector Control Technician (#) 1.00 1.00 1.00 1.00 1.00 2.00 TOTAL HEALTH, HOUSING & COMMUNITY SERVICES 220.10 225.10 238.20 248.20 250.20 253.20

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 2.00 1.00 1.00 1.00 Associate Human Resources Analyst 4.00 4.00 6.00 5.00 5.00 6.00 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 5.00 5.00 5.00 5.00 Information Systems Support Technician 1.00 1.00 1.00 1.00 1.00 0.00 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
Office Specialist III (#) 0.00 0.00 0.00 0.00 0.00 1.00 Senior Human Resources Analyst 2.00 2.00 2.00 4.00 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 26.00 26.00 26.00 27.00

INFORMATION TECHNOLOGY
Administrative Assistant 1.00 1.00 1.00 1.00 1.00 1.00
Assistant Management Analyst 0.00 1.00 1.00 1.00 1.00 1.00 Applications Programmer/Analyst I 1.00 2.00 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 10.00 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 3.00 2.00 2.00 2.00 2.00 Program Manager II 0.00 0.00 1.00 1.00 1.00 1.00
Senior Information Systems Specialist 4.00 5.00 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 4.00 4.00 4.00 4.00
TOTAL INFORMATION TECHNOLOGY 47.00 52.00 51.00 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 2.00 1.00 1.00 1.00 1.00 Associate Human Resources Analyst 1.00 1.00 0.00 0.00 0.00 0.00 26

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Associate Management Analyst 1.00 1.00 2.00 2.00 2.00 1.00 Building Maintenance Mechanic 2.00 2. 00 2.00 2.00 2.00 2.00 Central Library Circulation Supervisor 0.00 0.00 0.00 0.00 0.00 1.00 Circulation Services Manager 1.00 1.00 1.00 1.00 1.00 1.00 Communication Specialist 0.00 0.00 0.00 1.00 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 2.00 2.00 2.00 2.00 Librarian I/II 22.30 22.80 25.80 26.50 26.50 24.25
Library Aide 13.50 14.00 13.00 18.75 18.75 14.13
Library Assistant 14.25 14.25 15.25 19.75 19.75 21.75
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 13.80 13.80 13.55 15.05 15.05 16.05 Mail Services Aide 2.00 2.00 2.00 2.00 2.00 2.00
Program Manager II 0.00 0.00 1.00 1.00 1.00 2.00
Senior Building Maintenance Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Human Resources Analyst 0.00 0.00 1.00 1.00 1.00 1.00 Senior Information System Specialist 0.
00 0.00 1.00 1.00 1.00 1.00
Senior Librarian 3.00 3.00 3.00 3.00 3.00 3.00
Social Services Specialist 1.00 1.00 1.00 1.00 1.00 1.00 Supervising Librarian 8.00 8.00 8.00 9.00 9.00 10.00
Supervising Library Assistant 9.00 9.00 9.00 9.00 9.00 8.00 Tool Lending Specialist 3.00 3.00 3.00 3.00 3.00 4.00
TOTAL LIBRARY SERVICES 114.85 114.85 118.60 133.05 133.05 131.18

MAYOR & COUNCIL
Assistant to Mayor 3.00 3.00 3.00 4.00 4.00 4.00
Legislative Aides 12.00 16.00 16.00 19.00 19.00 19.00
TOTAL MAYOR AND COUNCIL 15.00 19.00 19.00 23.00 23.00 23.00 OFFICE OF THE DIRECTOR OF POLICE ACCOUNTABILITY*
Associate Management Analyst 0.00 2.00 2.00 3.00 3.00 3.00 Director of Police Accountability 1.00 1.00 1.00 1.00 1.00 1.00 Office Specialist III 1.00 1.00 1.00 0.00 0.00 0.00
Police Review Commission Officer 1.00 0.00 0.00 0.00 0.00 0.00 Police Accountability Investigator 1.00 1. 00 2.00 2.00 2.00 2.00 TOTAL OFFICE OF THE DIRECTOR OF POLICE 4.00 5.00 6.00 6.00 6.00 6.00

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 Aministrative Fiscal Services Manager 0.00 0.00 0.00 0.00 0.00 1.00 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 0.00 0.00 0.00 0.00 0.00
27

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Assistant Aquatics Coordinator 0.00 1.00 1.00 1.00 1.00 1.00 Assistant Civil Engineer (Reg) 2.00 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 8.00 10.00 9.00 9.00 9.00 Associate Civil Engineer 3.00 3.00 4.00 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 2.00 2.00 2.00 2.00 2.00 2.00
Capital Improvements Program Manager 1.00 1.00 0.00 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 2.00 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 16.00 16.00 16.00 16.00 17.00
Landscape Gardener Supervisor 5.00 5.00 5.00 5.00 5.00 5.00 Marina Assistant 3.00 3.00 1.00 2.00 2.00 2.00
Office Specialist II 2.00 4.00 1.00 1.00 1.00 1.00
Office Specialist III 0.00 0.00 2.00 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 3.00 2.00 2.00 2.00 2.00 Recreation Coordinator 6.00 7.00 7.00 7.00 7.00 7.00
Recreation Program Supervisor 3.00 3.00 4.00 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 4.00 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 1.00 Sports Official 2.00 2.00 2.00 2.00 2.00 2.00
Supervising Civil Engineer 1.00 2.00 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 REC & WATERFRONT 107.
25 113.00 113.00 113.00 113.00 114.00

PLANNING & DEVELOPMENT DEPARTMENT
Accounting Office Specialist II 1.00 3. 00 2.00 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 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 Assistant Building & Safety Manager 1.00 1.00 1.00 1.00 1.00 1.00 Assistant Management Analyst 2.00 2.00 2.00 2.00 2.00 2.00 Assistant Inspector 0.00 0.00 1.00 1.00 1.00 1.00
Assistant Planner 6.00 7.00 7.00 7.00 7.00 6.00
Associate Management Analyst 3.00 3.00 3.00 3.00 3.00 3.00 Associate Planner 5.00 6.00 6.00 6.00 6.00 7.00
Associate Planner *** 0.00 1.00 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) 4.00 2.00 2.00 2.00 2.00 2.00 28

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Building Inspector II (certified) 7.00 6.00 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 2.00 2.94 2.94 2.94 2.94 2.94
Community Services Specialist I (#) 1.35 2.00 2.00 2.00 2.00 2.00 Community Services Specialist II 3.75 3.75 3.75 3.60 3.60 2.75 Community Services Specialist III 2.85 2.80 2.80 2.80 2.80 2.80 Deputy Director of Planning 0.00 1.00 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 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 1.00 1.00 1.00 1.00 1.00 Hazardous Material Specialist II 4.00 3.00 3.00 3.00 3.00 3.00 Housing Inspector I (Certified) 0.00 1.00 1.00 1.00 1.00 1.00 Housing Inspector II (Certified) 6.00 2.00 2.00 2.00 2.00 2.00 Housing Inspector Supervisor 2.00 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 7.75 7.75 7.75 7.75 7.75
Office Specialist III 3.00 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 4.00 3.00 3.00 3.00 3.00 3.00
Planning Technician *** 0.00 1.00 1.00 1.00 1.00 1.00
Principal Planner 4.00 5.00 5.00 5.00 5.00 5.00
Program Manager II 0.00 0.00 1.00 1.00 1.00 2.00
Program Manager II** 0.00 0.00 1.00 1.00 1.00 0.00
Resilient Buildings Program Manager 0.88 0.80 0.80 0.80 0.80 0.80 Senior Building Inspector 2.00 2.00 2.00 3.00 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 1.00 2.00 2.00 2.00 2.00
Senior Management Analyst 0.00 0.00 0.00 0.00 0.00 1.00 Senior Permit Specialist 2.00 2.00 2.00 2.00 2.00 2.00
Senior Planner 5.00 5.00 5.00 5.00 5.00 5.00
Senior Planner*** 0.00 1.00 1.00 1.00 1.00 1.00
Supervising Building Inspector 1.00 1.00 1.00 1.00 1.00 1.00 TOTAL PLANNING DEPARTMENT 100.
33 106.04 108.04 108.89 108.89 109.04

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 4.00 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 21.00 21.00 21.00 27.00 27.00 27.00 Community Service Officer *** 0.00 6.00 6.00 0.00 0.00 0.00 Community Service Officer Supervisor 4.00 4.00 4.00 5.00 5.00 5.00 Community Service Officer Supervisor *** 0.00 1.00 1.00 0.00 0.00 0.00 Crime Analyst 1.00 3.00 3.00 2.00 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 1.00 1.00 1.00
Office Specialist II 5.00 5.00 5.00 5.00 5.00 4.00
Office Specialist III (#) 6.00 6.00 6.00 6.00 6.00 7.00 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 29

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Parking Enforcement Officer 21.00 22.00 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 3.00 3.00 3.00
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 (#) 135.00 135.00 135.00 135.00 135.00 135.00 Police Sergeant (#) 32.00 32.00 32.00 32.00 32.00 32.00 Principal Program Manager 0.00 0.00 0.00 1.00 1.00 1.00 Public Safety Dispatcher I & II (#) 28.00 36.00 36.00 36.00 36.00 36.00 Supervising Public Safety Dispatcher (#) 4.00 5.00 5.00 5.00 5.00 5.00 TOTAL POLICE DEPARTMENT 281.00 302. 00 302.00 302.00 302.00 302.00

PUBLIC WORKS
Accounting Office Specialist II 1.00 2. 00 1.00 2.00 2.00 2.00 Accounting Office Specialist III 5.00 4.00 5.00 5.00 5.00 5.00 Accounting Office Specialist Supervisor 0.00 1.00 1.00 1.00 1.00 1.00 ADA Program Coordinator 0.00 0.00 0.00 1.00 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 6.00 5.00 6.00 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 Transportation Engineer 2.00 2.00 2.00 2.00 2.00 2.00 Associate Civil Engineer 10.00 9.00 9.00 10.00 10.00 10.00 Associate Management Analyst 4.00 5.00 5.00 5.00 5.00 5.00 Associate Planner 2.00 3.00 3.00 3.00 3.00 3.00
Associate Planner *** (#) 0.00 1.00 1.00 1.00 1.00 1.00 Associate Transporation 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 1.00 1.00 1.00 1.00 1.00 Building Maintenance Supervisor 1.00 1.00 0.94 0.94 0.94 1.00 Chief of Party 2.00 2.00 2.00 2.00 2.00 2.00
Communications Supervisor 0.00 0.00 0.00 1.00 1.00 1.00 Communications Technician 3.00 3.00 3.00 3.00 3.00 3.00 Community Development Project Coordinator 1.00 2.00 2.00 2.00 2.00 2.00 Community Services Specialist I 0.00 1.00 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 1.00 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 0.00 0.00 0.00 Drafting Aide 1.00 0.00 0.00 0.00 0.00 0.00
Drafting Technician 1.00 1.00 1.00 1.00 1.00 0.00
Electrical Parts Technician 1.00 0.00 1.00 1.00 1.00 1.00 Electrical Supervisor 0.
00 0.00 0.00 1.00 1.00 1.00
Electrician 7.00 7.00 7.00 7.00 7.00 7.00
Engineering Inspector 9.00 9.00 9.00 9.00 9.00 9.00
Engineering Technician 0.00 0.00 0.00 0.00 0.00 1.00
Environmental Compliance Specialist 2.00 2.00 2.00 2.00 2.00 2.00 30

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
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 7.00 6.00 6.00 6.00 5.00
Janitor 7.00 7.00 8.00 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 3.00 3.00 3.00 3.00 3.00 Laborer 21.00 20.00 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 9.00 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 6.00 6.00 6.00 Occupational Health & Safety Officer 1.00 1.00 1.00 2.00 2.00 2.00 Office Specialist II 3.00 5.00 4.00 4.00 4.00 4.00
Office Specialist III 4.00 3.00 4.00 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 4.00 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
Program Manager I 0.00 0.00 0.00 0.00 0.00 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 (#) 5.00 6.00 7.00 7.00 7.00 7.00 Recycling Program Manager 1.00 1.00 1.00 1.00 1.00 1.00 Senior Building Inspector 2.00 3.00 1.00 0.00 0.00 0.00 Senior Building Maintenance Supervisor 1.00 0.00 0.00 0.00 0.00 0.00 Senior Drafting Technician 1.00 1.00 1.00 1.00 1.00 0.00 Senior Electrical Supervisor 1.00 1.00 1.00 0.00 0.00 0.00 Senior Engineering Inspector 0.00 0.00 1.00 1.00 1.00 1.00 Senior Equipment Supervisor 1.00 1.00 1.00 1.00 1.00 1.00 Senior Engineering Technician 0.00 0.00 0.00 0.00 0.00 1.00 Senior Management Analyst 4.00 4.00 4.00 6.00 6.00 6.00 Senior Field Representative 0.00 0.00 1.00 1.00 1.00 1.00 Senior Planner 2.00 2.00 2.00 2.00 2.00 2.00
Senior Public Works Supervisor 3.00 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
Sewer Maintenance Assistant Supervisor 7.00 7.00 7.00 7.00 7.00 7.00 Skilled Laborer 17.00 21.00 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 5.00 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 5.00 5.00 5.00 5.00
Supervising Transportation 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 4.00 4.00 4.00 4.00 5.00 Traffic Maintenance Worker II 2.00 2.00 2.00 2.00 2.00 2.00 31

FY 2022
Actual
FY 2023
Actual
FY 2024
Actual
FY 2025
Actual
FY 2026
Adopted
FY 2026
Update
FY 2026 POSITION SUMMARY BY DEPARTMENT
Transportation Manager 1.00 0.00 1.00 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 0.00 0.00 0.00 0.00
TOTAL PUBLIC WORKS 323.00 340.00 341.94 349.94 349.94 351.00

RENT STABILIZATION BOARD
Accounting Office Specialist II 0.00 0.00 0.00 0.00 0.00 1.00 Accounting Office Specialist III 0.00 1.00 1.00 1.00 1.00 1.00 Administrative & Fiscal Services Manager 0.00 0.00 1.00 1.00 1.00 1.00 Administrative Staff Assistant 0.00 0.00 0.00 0.00 0.00 1.00 Assistant Management Analyst 0.00 0.00 0.00 1.00 1.00 1.00 Associate Management Analyst 1.00 1.00 1.00 1.00 1.00 1.00 Associate Planner 1.00 1.00 1.00 1.00 1.00 1.00
Community Development Project Coordinator 0.00 0.00 0.00 0.00 0.00 1.00 Community Services Specialist II 7.00 7.00 7.00 7.00 7.00 6.00 Community Services Specialist III 1.80 0.80 1.00 1.00 1.00 1.00 Deputy Director Rent Stabilization Program 1.00 0.00 0.00 0.00 0.00 0.00 Digital Communications Coordinator 0.00 0.00 0.00 0.00 0.00 1.00 General Counsel 1.00 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 1.00 1.00 1.00 1.00 1.00 1.00
Office Specialist II 4.00 4.00 4.00 4.00 4.00 3.00
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 1.00 1.00 1.00 1.00 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
TOTAL RENT STABILIZATION BOARD 24.55 23.55 25.00 26.00 26.00 28.00 TOTAL AUTHORIZED FTEs 1,549.08 1,676.79 1,707.03 1,746.83 1,748.83 1,767.17 LEGEND:
** Project Based Position (not to exceed 2 years)
*** Project Based Position (not to exceed 3 years)
**** Project Based Position (not to exceed 4 years)
(#) Includes positions that were authorized but not budgeted in FY 2026, or for which funding was reallocated.

See addendum.
32

DRAFT SUBJECT TO CHANGE
5/19/202510:16 AM
EXHIBIT 1
General Fund: Overview of Budgeted Vacant Positions (1) Fiscal Year 25-26
Adjusted
Budgeted Vacancies Filled Positions Exemptions Budgeted Vacancies FTE's Amount FTE's Amount FTE's Amount FTE's Amount
City Attorney 2.0 $401,598 0.0 $0 0.0 $0 2.0 $401,598
City Clerk 1.0 137,101 0.0 0 0.0 0 1.0 137,101
City Manager 5.0 1,171,005 0.0 0 0.0 0 5.0 1,171,005
Finance 11.5 1,788,904 0.0 0 0.0 0 11.5 1,788,904
Health, Housing and Community Services 14.8 2,920,720 4.5 1,068,861 1.0 235,649 9.3 1,616,210 Human Resources 1.9 501,482 0.9 380,079 0.0 0 1.0 121,403 Information Technology 0.0 0 0.0 0 0.0 0 0.0 0
Planning 1.8 239,275 0.5 66,077 0.0 0 1.3 173,198
Parks, Recreation, & Waterfront 1.0 112,970 0.0 0 0.0 0 1.0 112,970 Public Works 3.8 732,773 0.0 6,070 0.8 193,730 3.0 532,973 Total Non-Sworn 42.8 8,005,828 5.9 1,521,087 1.8 429,379 35.1 6,055,362 Police 64.0 $14,000,921 4.0 $1,114,716 9.0 $1,613,115 51.0 $11,273,090 Fire 22.0 3,239,437 1.0 138,249 3.0 540,018 18.0 2,561,170 Total Sworn 86.0 17,240,358 5.0 1,252,965 12.0 2,153,133 69.0 13,834,260 Total Non-Sworn and Sworn 128.8 $25,246,186 10.9 $2,774,052 13.8 $2,582,512 104.1 $19,889,622 (1). Excludes the Auditor and Office of the Director of Police Accountability. 33

DRAFT SUBJECT TO CHANGE
5/19/202510:16 AM
EXHIBIT 2
General Fund: Estimated Savings From Corrections, Reallocations, and Vacancy Fiscal Year 25-26
Corrections Reallocations Vacant Positions Total Estimated Savings FTE's Amount FTE's Amount FTE's Amount FTE's Amount
City Attorney 0.0 $0 0.0 $0 1.0 $142,630 1.0 $142,630
City Clerk 0.0 0 0.0 0 1.0 137,101 1.0 137,101
City Manager 0.0 0 0.0 0 4.0 1,049,602 4.0 1,049,602
Finance 0.0 0 0.0 0 4.0 491,900 4.0 491,900
Health, Housing and Community Services (1) 0.0 0 0.8 108,326 6.1 1,074,757 6.9 1,183,083 Human Resources 0.0 0 0.0 0 1.0 121,403 1.0 121,403
Information Technology 0.0 0 0.0 0 0.0 0 0.0 0
Planning 0.0 0 0.0 0 1.3 173,198 1.3 173,198
Parks, Recreation, & Waterfront 0.0 0 0.0 0 1.0 112,970 1.0 112,970 Public Works (2) 0.0 0 1.0 196,569 2.0 336,404 3.0 532,973 Total Non-Sworn 0.0 $0 1.8 $304,895 21.4 $3,639,965 23.2 $3,944,860 Police (3) 1.0 $376,054 0.0 $0 13.0 $2,772,085 14.0 $3,148,139 Fire (4) 0.0 0 10.0 926,930 8.0 1,334,240 18.0 2,261,170 Total Sworn 1.0 $376,054 10.0 $926,930 21.0 $4,106,325 32.0 $5,409,309 Total Non-Sworn and Sworn 1.0 $376,054 11.8 $1,231,825 42.4 $7,746,290 55.2 $9,354,169 (1) One position in environmental health is being reallocated to a grant. (2) One position is being reallocated to Measure FF (Streets). (3) One Sergeant is being removed as it was a provisional position to be filled on a temporary basis and should not be budgeted in FY 26. (4) Ten paramedics are being reallocated to Measure FF (Fire) and savings from vacant paramedics are adjusted for anticipated overtime needs. 34

DRAFT SUBJECT TO CHANGE
5/19/202510:16 AM
EXHIBIT 3
General Fund: Vacant Budgeted Positions, By Department
Fiscal Year 25-26
A (Exhibit 1) B (Exhibit 2) C=A-B
Adjusted Corrections, Reallocations Remaining Budgeted
Budgeted Vacancies and Vacant Positions Vacant Positions FTE's Amount FTE's Amount FTE's Amount
City Attorney 2.0 $401,598 1.0 $142,630 1.0 $258,968
City Clerk 1.0 137,101 1.0 137,101 0.0 0
City Manager 5.0 1,171,005 4.0 1,049,602 1.0 121,403
Finance 11.5 1,788,904 4.0 491,900 7.5 1,297,004
Health, Housing and Community Services 9.3 1,616,210 6.9 1,183,083 2.4 433,127 Human Resources 1.0 121,403 1.0 121,403 0.0 0
Information Technology 0.0 0 0.0 0 0.0 0
Planning 1.3 173,198 1.3 173,198 0.0 0
Parks, Recreation, & Waterfront 1.0 112,970 1.0 112,970 0.0 0 Public Works 3.0 532,973 3.0 532,973 0.0 0
Total Non-Sworn 35.1 $6,055,362 23.2 $3,944,860 11.9 $2,110,502 Police 51.0 $11,273,090 14.0 $3,148,139 37.0 $8,124,951 Fire (1) 18.0 2,561,170 18.0 2,261,170 0.0 300,000
Total Sworn 69.0 $13,834,260 32.0 $5,409,309 37.0 $8,424,951 Total Non-Sworn and Sworn 104.1 $19,889,622 55.2 $9,354,169 48.9 $10,535,453 (1) Amount in Column C reflects resources needed for overtime that results from positions held vacant. 35

Department Name PCN# P osition Description Budgeted Amount % GF Funded How long has the position been vacant?
Filled Notes
City Attorney N/A RISK MANAGER 258,968$ 1.00 1+ years No Budgeted City Attorney 991 SENIOR LEGAL SECRETARY - CA - OFFICE OF THE CITY ATTY 142,630$ 1.00 1+ years No Held Vacant City Attorney Total 401,598$ 2.00
City Auditor 783 ACCOUNTING TECHNICIAN - AUDITOR - PAYROLL DIVISON 161,902$ 1. 00 1 to 3 months
City Auditor 1746 AUDITOR I - AUDITOR - PERFORMANCE DIVISION 169,155$ 1.00 1 to 3 months City Auditor 2908 SENIOR AUDITOR - AUDITOR - PAYROLL DIVISON 211,461$ 1.00 City Auditor Total 542,518$ 3.00
City Clerk 1271 OFFICE SPECIALIST III - CC - OFFICE OF THE CITY CLERK 137,101$ 1.00 2-3 years No Held vacant City Clerk Total 137,101$ 1.00
City Manager 3952 ADMIN ASSISTANT UNREP - CMO - OFFICE OF THE CITY MANAG 137,584$ 1.00 4 to 6 months No Held vacant City Manager 1898 DEPUTY CITY MANAGER 508,852$ 1.00 4 to 6 months No Held vacant City Manager 1416 DIGITAL COMNCATNS COORD - CMO - COMMUNICATIONS 212,996$ 1.00 1 to 3 months No Held vacant City Manager 1628 OFFICE SPECIALIST II - CMO - OFFICE OF THE CITY MANAG 121,403$ 1.00 7 to 12 months No Budgeted to address span of control issues at Animal Shelter City Manager 2588 PROGRAM MANAGER I 190,170$ 1.00 7 to 12 months No Held vacant City Manager Total 1,171,005$ 5.00
Finance 3578 ACCT OFF SPEC II MC - FIN - REV COLLECTION - LICENSING 121,754$ 1.00 4 to 6 months No Hold Vacant Finance 1430 ACCT OFF SPEC II MC - FIN - TREASURY - DIVISI 121,754$ 1.00 4 to 6 months No Hold Vacant Finance 3866 ACCT OFF SPEC III MC - FIN - TREASURY - DIVISION 137,947$ 1.00 4 to 6 months No Budgeted Finance 565 ADMIN SECRETARY - FINANCE - OFFICE OF THE DIR 183,749$ 1.00 1 to 3 months No Budgeted Finance 221 ASSOC MGMT ANALYST CSU - FIN - REV COLLECTION - LICENSING 86,328$ 0.50 1+ years No Budgeted, plan to fill 1/1/26 Finance 1220 CUSTOMER SVC SPEC II - FIN - REV COLLECTION - CUST SVC 124,196$ 1.00 7 to 12 months No Hold Vacant Finance 2477 CUSTOMER SVC SPEC II - FIN - REV COLLECTION - CUST SVC 124,196$ 1.00 7 to 12 months No Hold Vacant Finance 1282 GENERAL SERVICES MANAGER - FIN - GENERAL SERVICES - DIVISON 211,973$ 1.00 4 to 6 months No Budgeted Finance 2597 REVENUE DEVELOPMENT SPEC I - FIN - TREASURY - REV DEVELOPMENT 142,340$ 1.00 1+ years No Budgeted Finance 3310 REVENUE DEVELOPMENT SPEC I - FIN - TREASURY - REV DEVELOPMENT 142,340$ 1.00 1+ years No Budgeted Finance 2461 REVENUE DEVELOPMENT SUP - FIN - TREASURY - REV DEVELOPMENT 185,934$ 1.00 1+ years No Budgeted Finance 1289 SENIOR SYSTEMS ANALYST - FIN - ANALYTICAL SYS DIV 206,393$ 1.00 7 to 12 months No Budgeted Finance Total 1,788,904$ 11.50
Fire 4451 FIRE CAPTAIN II - FD - OPERAT - FIRE SUPPRESSION 281,161$ 1.00 1-2 years No Proposed to be filled, Exemption Fire 2772 FIREFIGHTER - FD - OPER - EMERGENCY MED SVCS 217,468$ 1.00 1 to 3 months No Held vacant Fire 3891 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3892 LIMITED TERM EMT 92,693$ 1.
00 2-3 years No To Be Funded by Measure FF
Fire 3893 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3894 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3895 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3896 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3897 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3898 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3899 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 3900 LIMITED TERM EMT 92,693$ 1.00 2-3 years No To Be Funded by Measure FF Fire 2894 MECHANIC - FIRE DEPARTMENT 139,076$ 1.00 7 to 12 months No Exemption, proposed to be filled Fire 1924 OFFICE SPECIALIST II - FD - CHIEF ADMIN & FISCAL SRV 119,781$ 1.00 1 to 3 months No Exemption, proposed to be filled Fire 2773 FIREFIGHTER - FD - OPER - EMERGENCY MED SVCS 256,015$ 1.00 1 to 3 months No Held vacant General Fund Vacant Positions as of 04.01.2025
36

Department Name PCN# P osition Description Budgeted Amount % GF Funded How long has the position been vacant?
Filled Notes
General Fund Vacant Positions as of 04.01.2025
Fire 1409 FIREFIGHTER - FD - OPER - EMERGENCY MED SVCS 241,540$ 1.00 1 to 3 months No Held vacant Fire 2748 F IREFIGHTER - FD - OPER - EMERGENCY MED SVCS 248,613$ 1. 00 1 to 3 months No Held vacant Fire 1049 FIREFIGHTER - FD - OPER - EMERGENCY MED SVCS 244,214$ 1.00 1 to 3 months No Held vacant Fire 3609 PARAMEDIC - FIRE 138,249$ 1.00 1 to 3 months Yes Filled Fire 3930 PARAMEDIC (R) - FD OPER EMERGENCY MED SVCS S-P 142,130$ 1.00 1 to 3 months No Held vacant Fire 3932 PARAMEDIC (R) - FD OPER EMERGENCY MED SVCS S-P 142,130$ 1.00 1 to 3 months No Held vacant Fire 4608 PARAMEDIC (R) - FD OPER EMERGENCY MED SVCS S-P 142,130$ 1.00 1 to 3 months No Held vacant Fire Total 3,239,437$ 22.00
HHCS 3589 (T) COM SERVICE SPEC II - HHCS-HCS - HOMELESS SERVICES 172,665$ 1.00 Yes Filled, temp position HHCS 2535 BEHAVIORAL HLTH CLIN II - HHCS-AGING - SOCIAL SERVICES 96,468$ 0.44 1 to 3 months No Budgeted HHCS 2404 BEHAVIORAL HLTH CLIN II - HHCS-MH - CRISIS SERVICES 164,261$ 1.00 3+ years No Hold Vacant, hard to fill position HHCS 2630 COM DEVELOPMENT PROJ COOR - HHCS-HCS - COMMUNITY SVCS 188,182$ 1.00 2-3 years No Hold Vacant HHCS 2517 CUSTOMER SERVICE SPECIALIST II - HHCS - PHOU - VITAL STATISTICS 116,739$ 0.94 4 to 6 months Yes Exception - Candidate selected, ready for onboarding HHCS 1594 HEALTH OFFICER (CERT) - HHCS-PHOU UNIT 449,062$ 1.00 1 to 3 months Yes Budgeted HHCS 568 HEALTH SERVICES PROGRAM SPEC - HHCS-PH - FAMILY WELL - WBFWC 118,527$ 0.72 4 to 6 months No Hold Vacant HHCS 1206 HEALTH SERVICES PROGRAM SPEC - HHCS-PH - PREPAREDNESS 37,845$ 0.23 1 to 3 months No Budgeted HHCS 1057 HEALTH SERVICES SUPERVISOR- HHCS - PH - ADMINISTRATION 104,453$ 0.50 1 to 3 months Yes Filled HHCS 1638 MEALSITE COORDINATOR - HHCS-AGING - STH BERK SR CNTR 16,591$ 0.16 1 to 3 months No Budgeted HHCS 3335 MENTAL HEALTH CLINICAL SUPV - HHCS-MH - CRISIS SERVICES 164,224$ 0.90 2-3 years No Hold Vacant, hard to fill position HHCS 826 OFFICE SPECIALIST II - HHCS-AGING - STH BERK SR CNTR 119,598$ 1.00 3+ years No Hold Vacant HHCS 204 OFFICE SPECIALIST II - HHCS-EH - ADMINISTRATION 74,123$ 0.60 1 to 3 months No Budgeted HHCS 653 SENIOR COMM DEVLP PROJ COORD - HHCS-HCS - HOUSING 208,100$ 1. 00 4 to 6 months No Budgeted
HHCS 792 SENIOR HEALTH SERV PROG SPEC - HHCS-PH - FAMILY WELL - WBFWC 227,927$ 1.00 1 to 3 months No Hold Vacant HHCS 3394 SENIOR HEALTH SERV PROG SPEC - HHCS-PH - PREPAREDNESS 105,770$ 0.50 1 to 3 months Yes Filled HHCS 1429 SOCIAL SERVICES SPECIALIST - HHCS-AGING - SOCIAL SERVICES 92,038$ 0.50 1 to 3 months No Hold Vacant HHCS 851 SUPERVISING PUBLIC HLTH NURSE - HHCS-PHOU - COMMUNICABLE DIS 120,172$ 0.51 4 to 6 months Yes Exception - Candidate selected, ready for onboarding HHCS 1960 SUPERVISING PUBLIC HLTH NURSE - HHCS-PHOU - COMMUNICABLE DIS 235,649$ 1.00 4 to 6 months No Exception to be submitted, candidate selected HHCS 1056 VECTOR CONTROL TECHNICIAN - HHCS-EH - DIVISION 108,326$ 0.78 2-3 years No Reallocated HHCS Total 2,920,720$ 14.78
HR 1597 DIR OF HUMAN RESOURCES - HR - OFFICE OF HR DIRECTOR 380,079$ 0. 90 1 to 3 months Yes To be Filled June 2025
HR 1498 OFFICE SPECIALIST II 121,403$ 1.00 1 to 3 months No Held vacant HR Total 501,482$ 1.90
Mayor and Council 3234 LEGISLATIVE AIDE - MAYOR'S OFFICE 142,454$ 1.00 7 to 12 months Mayor and Council Total 142,454$ 1.00
ODPA 171 ASSOCIATE MANAGEMENT ANALYST - MAYOR'S OFFICE - OFFICE OF DIR.

POLICE AC
172,848$ 1.00 4 to 6 months
ODPA 3777 POLICE ACCOUNTABILITY INVESTIGATOR - MAYOR'S OFFICE - OFFICE OF DIR. POLICE AC
203,444$ 1.00 1 to 3 months
ODPA Total 376,292$ 2.
00 Planning 1417 COMMUNITY SERVICE SPEC I - PLAN - ENERGY AND SUSTAINABILITY 113,866$ 0.80 1 to 3 months No Hold vacant Planning 1506 OFFICE SPECIALIST II - PLAN - LAND USE - DIVISION 59,332$ 0.50 1-2 years No Hold vacant Planning 3349 PLANNING TECHNICIAN - PLAN - LAND USE - DIVISION 66,077$ 0.50 1 to 3 months Yes Filled positon Planning Total 239,275$ 1.80
Police 2283 COMMUNITY SERVICE OFFICER- PD - SUP SRVS - JAIL 140,490$ 1. 00 1 to 3 months No Exception Approved
37

Department Name PCN# P osition Description Budgeted Amount % GF Funded How long has the position been vacant?
Filled Notes
General Fund Vacant Positions as of 04.01.2025
Police 3918 COMMUNITY SERVICE OFFC SUP - PD -SUP SRV - RECORDS/SUBPOENA 134,038$ 1.00 7 to 12 months No Budgeted Police 3917 COMMUNITY SERVICE OFFICER - PD - INVES DETECT/CRIME ANLYST 134,038$ 1.00 7 to 12 months No Exception Approved Police 3912 COMMUNITY SERVICE OFFICER- PD -INVES DETECT/CRIME ANLYST 134,038$ 1.00 7 to 12 months No Exception Approved Police 3915 COMMUNITY SERVICE OFFICER- PD -INVES DETECT/CRIME ANLYST 134,038$ 1.00 7 to 12 months No On pause, Budgeted Police 3916 COMMUNITY SERVICE OFFICER- PD -INVES DETECT/CRIME ANLYST 134,038$ 1.00 7 to 12 months No On pause, Budgeted Police 3318 CRIME ANALYST - PD -INVES DETECT/CRIME ANLYST 173,950$ 1.00 4 to 6 months No Budgeted Police 1567 OFFICE SPECIALIST III M&C PD -SUP SRV - RECORDS/SUBPOENA 145,740$ 1.00 1 to 3 months No Begin FY vacant, to be swapped with an Office Speacialist II Police 380 OFFICE SPECIALIST III PD -PRO STAND - PERSON & TRAIN 165,609$ 1. 00 1 to 3 months No Budgeted
Police 3167 POLICE OFFICER - PD - OPERATIONS - PATROL 286,877$ 1.00 1+ years No Budgeted Police 956 POLICE OFFICER - PD - INVES DETECT/CRIME ANLYST 278,679$ 1.00 1+ years No Budgeted Police 302 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years Yes Exception Approved Police 335 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years Yes Exception Approved Police 467 POLICE OFFICER - PD - OPERATIONS - PATROL 278,518$ 1.00 1+ years Yes Exception Approved Police 474 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 579 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 650 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 679 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 750 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years Yes Filled Police 1110 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 1166 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 1177 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Hold Vacant Police 1450 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years Yes Filled Police 1880 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years Yes Filled Police 2499 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 4367 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 4368 POLICE OFFICER - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 447 POLICE OFFICER - PD -INVES DETECT/CRIME ANLYST 278,679$ 1.00 1+ years No Budgeted Police 894 POLICE OFFICER - PD -INVES DETECT/CRIME ANLYST 278,679$ 1.00 1+ years Yes Filled Police 1081 POLICE OFFICER - PD -OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 932 POLICE OFFICER 12.5 - PD - OPERATION - PATROL 278,679$ 1.00 1+ years No Budgeted Police 2814 POLICE OFFICER 12.5 - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 2827 POLICE OFFICER 12.5 - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 2828 POLICE OFFICER 12.5 - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 2831 POLICE OFFICER 12.5 - PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 2959 POLICE OFFICER 12.5 - PD - OPERATIONS - PATROL 294,665$ 1.00 1+ years No Budgeted Police 2963 POLICE OFFICER 12.5 - PD - OPERATIONS - PATROL 290,181$ 1.00 1+ years No Budgeted Police 498 POLICE OFFICER- PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 570 POLICE OFFICER- PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 590 POLICE OFFICER- PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 892 POLICE OFFICER- PD - OPERATIONS - PATROL 278,679$ 1.00 1+ years No Budgeted Police 774 POLICE OFFICER- PD -INVES DETECT/CRIME ANLYST 278,679$ 1.00 1+ years No Budgeted Police 4452 POLICE SERGEANT - PD - OPERATIONS - PATROL 376,054$ 1.00 7 to 12 months Yes Remove, Provisional, should not be budgeted in FY 26 Police 473 POLICE SERGEANT- PD - OPERATIONS - PATROL 376,054$ 1.00 1+ years Yes Budgeted 38

Department Name PCN# P osition Description Budgeted Amount % GF Funded How long has the position been vacant?
Filled Notes
General Fund Vacant Positions as of 04.01.2025
Police 271 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Hold Vacant Police 344 P UBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1. 00 7 to 12 months No Hold Vacant Police 346 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 1+ years No Hold Vacant Police 581 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Exception approved Police 924 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Exception approved Police 1059 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Exception approved Police 3316 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Hold Vacant Police 3375 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1. 00 7 to 12 months No Budgeted
Police 3905 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Budgeted Police 3906 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Budgeted Police 3907 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Budgeted Police 3908 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Budgeted Police 3909 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 122,891$ 1.00 7 to 12 months No Budgeted Police 4453 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 130,231$ 1.00 1 to 3 months No Budgeted Police 341 PUBLIC SAFETY DISPATCHER I/II - PD - SUP SRV - COMMUNICAT CNTR 157,316$ 1.00 1 to 3 months No Budgeted Police 275 PUBLIC SAFETY DISPATCHER II- PD - SUP SRV - COMMUNICAT CNTR 162,936$ 1.00 7 to 12 months No Budgeted Police 767 PUBLIC SAFETY DISPATCHER II- PD - SUP SRV - COMMUNICAT CNTR 162,936$ 1.00 7 to 12 months No Budgeted Police 1148 PUBLIC SAFETY DISPATCHER II- PD - SUP SRV - COMMUNICAT CNTR 162,936$ 1.00 7 to 12 months No Budgeted Police 3317 PUBLIC SAFETY DISPATCHER II- PD - SUP SRV - COMMUNICAT CNTR 162,936$ 1.00 7 to 12 months No Budgeted Police 3911 SUPERVISING PUBLIC SFTY DISP - PD - SUP SRV - COMMUNICAT CNTR 184,028$ 1.00 7 to 12 months No Hold vacant Police Total 14,000,921$ 64.00
PRW 2527 AQUATICS FACILITIES SUP - PRW - REC - W CAMPUS SWIM CTR 112,970$ 1.00 1-2 years No Hold vacant PRW Total 112,970$ 1.00
Public Works 3880 (PB) ASSOC PLANNER - PW - TRANSPORTATION - PLANNING 168,678$ 1.00 4 to 6 months No Hold vacant Public Works 162 ACCOUNTING OFFICE SPEC III MC - PW DIRECTOR - CUSTOMER SVCS 6,070$ 0.04 1 to 3 months Yes Filled Public Works 3879 ASST CIVIL ENG (REG) - PW - GEN ENG - FACILITIES/BLDGS 196,569$ 1.00 1-2 years No Reallocate to Measure FF Public Works 3881 PUBLIC WORKS SUPERVISOR - PW - STREETS - STREET MAINT 167,726$ 1.00 1-2 years No Hold vacant Public Works 569 SUPERVISING TRANSPORTATION ENGINEER - PW - TRANS - TRAFFIC ENG 193,730$ 0.80 1-2 years No Exemption, proposed to be filled Public Works Total 732,773$ 3.84
Grand Total 26,307,450$ 134.82
39

General Fund: List of Vacant Positions a
nd Impacts
Fiscal Year 25-26

Position Impact
City Attorney Office
Senior Legal Secretary Impacts capacity to respond to and prosecute lawsuits.

City Clerk
Office Specialist III No significant impacts to operations.

City Manager
Admin. Assistant Position assigned to DEI office. Impacts ability to implement projects in a timely manner.

Deputy City Manager Impacts span of control for City Manager and Deputy City Manager who will both oversee additional departments and divisions. Maintaining the vacant position limits the resource available to provide executive support.

Digital Comms. Coordinator Impacts response times to communication requests.

Program Manager I This position was a temporary reclass of the vacant Sr. Management Analyst in the Division.

This position was created to design and implement an operational and sustainability plan for the African American Holistic Resource Center prior to its anticipated FY 2027 opening. Staff within the City Manager’s Office will be reassigned to this body of work.

Finance
Accounting Office Specialist II

Clerical billing processes will be delayed. Additional work for other staff. Longer timeline to respond to customer service and 311 caller issues.

Accounting Office Specialist II

Treasury clerical processes delayed. Cash receipt balancing and payment processing will take longer and monthly financial close will be delayed
Customer Service Specialist II Fewer Customer Service staff will lead to longer wait times at the Finance Counter for public making payments, applying for business licenses, contesting citations, etc. Without these positions, there is no margin to continue normal counter operations in case of absences.

Customer Service Specialist II Fewer Customer Service staff will lead to longer wait times at the Finance Counter for public making payments, applying for business licenses, contesting citations, etc. Without these positions, there is no margin to continue normal counter operations in case of absences.

Fire
Firefighters (5) If the department can maintain full staffing through FY26 and move some long-term employees who are off work on injury towards industrial disability retirement/medical 40

Position Impact
separation, holding these relief positions vacant will not have any substantial impact on service delivery.

Paramedics (3) Keeping three of 32 FTE vacant will not have any detrimental impact on operations. The Department will need to recruit and hire for vacancies that rise above these three vacant positions to ensure that we don’t overburden the existing workforce with forced overtime which has historically been followed by fatigue and injury.

Health, Housing, and Human Services
Mobile Crisis – Clinician and Supervisor Positions have been vacant for more than three years and are hard to fill. The vacancies result in reduced ability to dispatch mobile crisis services, typically a joint response with law enforcement. Hours of availability will not be able to be extended. Currently the hours of operation are limited to 11:30a-10p, Sun, Mon, Wed, Thu, Fri.

Community Dev. Project Coordinator Will reduce the Department’s ability to respond to complaints regarding labor standards complaints including the new Hard Hats ordnance.

Health Services Program Specialist Limited number of staff for onsite for program coverage on any given day (i.e. if someone calls in sick or on vacation).

Office Specialist II This position is assigned to the Meals on Wheels program. Minimal disruption as other staff currently covering duties.

Senior Health Services Program Specialist Public Health’s ability to respond to a variety of public health issues may take longer.

Social Services Specialist Reduced availability of staff to assist seniors that would decrease the utilization of aging services by the community.

Human Resource
Office Specialist II Clerical work will be re-prioritized, delayed, or reallocated; only as necessary, on a project- by-project basis, interns may be used to perform lower-level clerical work.

Parks, Recreation and Waterfront
Aquatics Facility Supervisor Responsible for maintenance of our pools (West Campus, King and Echo Lake). The department will need to continue to use outside contractors to ensure that City pools comply with county and state mandates. The department has been contracting with 2 different firms to accomplish this work as this position has been vacant for a couple of years.

Planning
Community Services Spec. I This will impact the Department’s ability to implement the recently adopted (April 15, 2025) Building Emissions Saving Ordinance (BESO) time of sale upgrade requirements, which are scheduled to take effect in January 2026
41

Position Impact
Office Specialist II No intended impacts. This is a planned vacancy; the Department agreed to hold this position vacant through Fiscal Year 2026, to offset increased General Fund allocation to extend a temporary Senior Planner position to April 2026.

Police
Police Officer (7) Given the number of police officer vacancies, holding these positions vacant is manageable as the department can continue to hire and will have the resources needed for overtime to ensure continuity in operations.

Public Safety Dispatchers (4) Given the number of dispatcher vacancies, holding these positions vacant is manageable as the department can continue to hire and will have the resources needed for overtime to ensure continuity in operations.

Public Safety Dispatcher Supervisor Holding this position vacant is manageable as the department can continue to hire and will have the resources needed for overtime to ensure continuity in operations.

Office Specialist III Holding an Office Specialist position vacant would have the following impacts: backlogs in court-related processes, delayed PRA responses, and reduced capacity to maintain essential technology systems. This impacts the Police Department’s efficiency, accountability, and its ability to meet both legal obligations and community expectations. To be swapped with an Office Specialist II to minimize impacts.

Public Works
Associate Planner - Transportation Reduces ability to achieve vision zero program implementation. Other planners can pick up capacity. Project priorities will need to be evaluated to account for reduced capacity.

Supervisor – Streets Maintenance Minimal impact. This vacancy will require work to be performed though out of class rotations to ensure adequate supervision for crews.

42

Item# Title Council Date 2025 2026 Funding Details Referred By 1 Refer to the City Manager to fund and
develop a Curb Management Plan.
7/30/2024 250,000$ Refer to the City Manager for budgetary projecting; a long-term funding plan is necessary. (tentatively
estimated at $100,000-$250,000).

Cecilia Lunaparra, Chair,
ECC
2 Independent Consultant to Conduct
Analysis of Health Food Inspection
Program
9/24/2024 100,000$ $100,000 for the City Manager to engage an independent consultant to conduct an analysis of the
current structure of the Environmental Health Food
Inspection Program and provide recommendations
for alternative models, staffing levels, and increased
use of technology to improve customer service.

Kesarwani, Humbert,
Tregub, and Wengraf
3 Civic Arts Commission Fund Request -
Mitigation Fee Nexus Study, Public Art
on Private Development Requirement
9/24/2024 125,000$ Allocate $125,000 in the FY24/25 Budget to fund a nexus study on the existing Public Art on Private
Development Requirement (Berkeley Municipal Code

23.316), which was established in 2017.

Civic Arts Commission
4 Funding for Speed Bump at Russell and
Martin Luther King Jr. Way
10/29/2024 7,000$ Speed bump installation on Russell Street at King Street or other costs associated with the traffic
calming method that City Staff sees fit.

Bartlett
5 Afterschool Program Expansion 11/12/2024 $ 300,000 Fund afterschool program expansion. Taplin 6 F and G Dock Deck Replacement 11/12/2024 $ 500,000 funding of F and G dock deck replacement. Taplin 7 Traffic Study and Pedestrian Safety
Operations at the Pedestrian Crossing
on Shattuck Avenue and Delaware
Street
11/12/2024 125,000$ One-time funding for a traffic study and pedestrian safety operations at the pedestrian crossing on
Shattuck Avenue at Delaware Street.

Tregub and Hahn
8 Curb Marking and Preventative
Infrastructure Upgrades at High-Risk
Intersections in Accordance with the
New California Daylighting Law, AB 413
1/21/2025 1,250,000$ Refer $1,250,000 to the June budget process (FY26 Mid-Biennial Update) to provide the City of Berkeley
Public Works Department with necessary funds for
curb marking and preventative infrastructure
upgrades in accordance with the new California
Daylighting Law, AB 413.

Lunaparra and Humbert
Summary of Unfunded Council Referrals to the Budget Process For the Period July 1, 2024 to June 30, 2025
43

Item# Title Council Date 2025 2026 Funding Details Referred By Summary of Unfunded Council Referrals to the Budget Process For the Period July 1, 2024 to June 30, 2025
9 Ohlone Greenway Safety
Improvements
4/15/2025 150,000$ Fund the outstanding balance for consultant costs to finalize the design concepts to complete the Ohlone
Greenway Safety Improvements Project
Kesarwani
10 Thousand Oaks Park Playground
Update
4/15/2025 80,000$ Completion of a new airplane themed play structure at Thousand Oaks Park, located at 1700-1780
Tacoma Avenue
O'Keefe and Humbert
11 Afterschool Program Expansion 4/29/2025 300,000$ Afterschool program expansion Taplin, O'Keefe, Bartlett, and Tregub
12 F and G Dock Deck Replacement 4/29/2025 250,000$ F and G dock replacement funding to the Fiscal Year 26 MidBiennial Budget Update
Taplin and Humbert
13 Deportation Defense Legal and
Education Funds
4/29/2025 200,000$ Refer to the Fiscal Year 2026/2027 Budget Process an allocation of $200,000 for Deportation Defense Legal
and Education Funds.

Blackaby, Lunaparra,
Tregub, and Mayor Ishii
14 Process to Partially Cover Street Spirit’s
Operational and Programming Costs
4/29/2025 25,000$ Subsidize the cost of running Street Spirit’s drop-in center and vendor coordination program
Lunaparra, Tregub,
O'Keefe, and Mayor Ishii
15 Defer $150,000 referaal for Round Park
from Nov. 2024 FY 2025 AAO#`1
4/29/2025 -$ Place a hold on or otherwise defer the FY2025 $150,000 budget referral from the November 2024
AAO#1 budget, which set aside funding for initiating
a process to potentially convert the median
informally known as “Round Park” (and possibly
other nearby medians) to an official City park in
District 8.

Humbert
Funded in FY25 AAO1
(PRW Journal # 06/370 -
$150K)
16 Oxford for All 6/3/2025 400,000$ Provide the City of Berkeley Public Works Department with necessary funds to support design,
engineering, and construction costs for the project (
quick-build class IV bicycle facility )
Tregub and Lunaparra
44

Item# Title Council Date 2025 2026 Funding Details Referred By Summary of Unfunded Council Referrals to the Budget Process For the Period July 1, 2024 to June 30, 2025
17 Civic Arts Commission Funding Request
- Additional $41,685 from the General
Fund in FY26 for Festival Grants
6/17/2025 41,685$ Increase budget allocation of $41,685 of general fund monies to bring the total allocation for Festival
Grants to $200,000 in FY26.

Cameron Woo,
Chairperson, Civic Arts
Commission
18 Continuation of Poet Laureate Program
in FY26 & FY27
6/17/2025 25,000$ FY26: $20,000 for Selection Process (including staff time) and Poet Laureate Stipend in Year One
FY27: $5,000 for Poet Laureate Stipend in Year Two
Cameron Woo,
Chairperson, Civic Arts
Commission
Total 1,407,000$ 2,721,685$
Grand Total 4,128,685$
45

Item
#
Program Category Project Title New or
Continuing
FY 2025
Adopted
FY 2026 Adopted FY 2025 Actuals
to Date
Project Status Impact if Deferred or Reallocated
1 Camps Cazadero Riverbed Erosion New 300,000$ -$ 100,000$ In-Progress Unable to complete project phase II resulting in risk to leach field and dining hall if there are
severe winter storms.
2 Camps Echo Lake Tree Removal Continuing 200,000$ -$ 200,000$ In-Progress 3 Facilities 1947 Center Elevators Assessment New 55,000$ -$ -$ Not Started Seismic assessment. Assessment to estimate the cost to replace the elevators at 1947 Center
St. The elevators are old and regularly fail and
are inoperable. Replacing the elevators will
lower overall maintenance cost and increased
reliability.
4 Facilities Civic Center Plan Phase III New 300,000$ -$ -$ In-Progress The overall plan is underway (multiple phases for the plan itself). Deferring or reallocating
these funds would delay and increase overall
cost. This is a Tier 1A project (a Council budget
referral from Councilmember Wengraf).
5 Facilities Corp Yard Roll Up Door New 110,000$ -$ -$ Not Started The roll up doors at the equipment
maintenance building need to be replaced. The
roll up doors are outdated. New automatic
doors will help staff productivity and safety.
6 Facilities
Evidence Storage New 35,000$ 35,000$ -$ Not Started The facility is old and needs to be upgraded.

This project includes finding a suitable location
and providing necessary upgrades.
7 Facilities Facilities Deferred Maintenance Investment New 500,000$ 500,000$ 500,000$ Completed All FY25 funding is completely spent. Delaying or reallocating FY26 funding will result in
increased overall maintenance costs. An
investment in regular facilities maintenance will
address potential issues before they occur, and
result in lower overall cost and increased
reliability. Funding from this annual amount is
distributed out on a project-by-project basis.
8 Facilities Generators New 120,000$ 110,000$ -$ Not Started Estimates for generator's are low, cost should be much more now and in future years. City
buildings require backup generators for
emergencies.

FY 2025 - FY 2026 Capital Program by Funding Source - General Fund 46

Item
#
Program Category Project Title New or
Continuing
FY 2025
Adopted
FY 2026 Adopted FY 2025 Actuals
to Date
Project Status Impact if Deferred or Reallocated
FY 2025 - FY 2026 Capital Program by Funding Source - General Fund 9 Facilities Miscellaneous Deferred/Emergency New 250,000$ 200,000$ 172,693$ In-Progress An investment in regular facilities maintenance will address potential issues before they occur,
and result in lower overall cost and increased
reliability. If this is the annual amount of
funding ($300,000) for repairs and
maintenance, we only have $127,307 remaining
for FY25.
10 Facilities NBSC UPGRADES - KITCHEN & DATA Continuing 160,000$ 15,000$ $156,962 In-Progress Construction ongoing. The North Berkeley Senior Center is an immediate occupancy
shelter. Gas has been removed from the
building and now appliances need to be
replaced.
11 Facilities New HVAC at Animal Shelter New 118,000$ -$ $21,626.43 In-Progress Budget is for Planning Phase only. Overall project will increase in cost moving forward.

This is a Tier 1A project (a budget request from
the Neighborhood Services division of the City
Manager’s Office and project lead is Public
Works).
12 Facilities PSB Upgrades New 515,000$ -$ -$ Not Started Upgrades to the HVAC, electrical, and gym roof.

Building is outdated and requires routine
upgrades.
13 Facilities Ratcliff Bldg G Flooring Improvement New 100,000$ -$ -$ Not Started Leaking issues. Project has to be completed.

Flooring is damaged and hazardous when
moving equipment around.
14 Facilities Roof Replacement New 200,000$ 200,000$ -$ Not Started Replacement of Fire station #4. Projected start date in September 2025. Regular roof
assessments will result in lower overall cost and
increased reliability. A pro-active roof
improvement approach will allow to address
potential issues before they occur.
15 Information Technology Phish-Resistant Hardware Authentication Devices (MFA)
New 55,000$ -$ $5,022 In-Progress If not completed, users will not be able to authenticate at login time without some form
of generating a key. This CIP project is to
accommodate those who did not wish to use
software that could be installed on their phone
in which case a hardware security device would
be provided. Unused funding for this fiscal year
will be encumbered into the next FY's to
provide future adequate funding to procure
devices as needed.
47

Item
#
Program Category Project Title New or
Continuing
FY 2025
Adopted
FY 2026 Adopted FY 2025 Actuals
to Date
Project Status Impact if Deferred or Reallocated
FY 2025 - FY 2026 Capital Program by Funding Source - General Fund 16 Other Infrastructure ADA Transition Plan Implementation New -$ 250,000$ -$ In-Progress The City would not have the resources needed to remediate for WCAG compliance documents
posted to the website, and the ability to comply
with PROWAG and to provide reasonable
modifications as required under the ADA would
be threatened.
17 Other Infrastructure Additional Security Cameras at Intersections New 150,000$ -$ -$ Not Started Budget referral from Councilmember Humbert and Councilmember Bartlett.
18 Parks Citywide Tree Planting Continuing 75,000$ 75,000$ 75,000$ Completed 19 Parks James Kenney Restroom ADA New 160,000$ -$ 38,900$ In-Progress Unable to do construction, project is bidding. 20 Parks MLK Jr. Youth Services Center Seismic
Retrofit and Renovation
Continuing 110,000$ -$ 110,000$ In-Progress Unable to complete construction. 21 Parks Tom Bates Regional Sports Complex
Restroom & Community Space
Continuing -$ 310,000$ In-Progress Will not have enough project funds for construction.
22 Parks Tom Bates Turf Replacement – Annual JPA
Contribution
Continuing 15,000$ 15,000$ 15,000$ Completed 23 Sidewalks FY25 Sidewalk Repair Program New 185,000$ -$ -$ Not Started Will combine FY25 & FY26 funding into one project, to begin design this Summer/Fall 2025.

Deferring or reallocating these funds would
delay and increase overall cost.
24 Sidewalks FY26 Sidewalk Repair Program New -$ 185,000$ -$ Not Started Will combine FY25 & FY26 funding into one project, to begin design this Summer/Fall 2025.

Deferring or reallocating these funds would
delay and increase overall cost.
25 Streets Street Rehab PCI Improvements New 8,487,200$ 8,741,816$ $360,068 In-Progress Will award contract on 04.29.2025. Project is for Improvement of pavement conditions
citywide to help get the PCI to 75, the midrange
of “good” condition recommended in the City’s
Street Maintenance and Rehabilitation Policy.

Deferring or reallocating these funds would
delay and increase overall cost.
26 Streets Street Rehabilitation FY 2025 Continuing 1,925,000$ -$ $75,166 In-Progress Will award contract on 04.29.2025. Project is for Improvement of pavement conditions
citywide to help get the PCI to 75, the midrange
of “good” condition recommended in the City’s
Street Maintenance and Rehabilitation Policy.

Deferring or reallocating these funds would
delay and increase overall cost.
48

Item
#
Program Category Project Title New or
Continuing
FY 2025
Adopted
FY 2026 Adopted FY 2025 Actuals
to Date
Project Status Impact if Deferred or Reallocated
FY 2025 - FY 2026 Capital Program by Funding Source - General Fund 27 Streets Street Rehabilitation FY 2026 Continuing 350,000$ 1,575,000$ -$ In-Progress Design to kick off soon. This funding will be used in FY25 to start consultant work for the
FY26 project. Project is for Improvement of
pavement conditions citywide to help get the
PCI to 75, the midrange of “good” condition
recommended in the City’s Street Maintenance
and Rehabilitation Policy. Deferring or
reallocating these funds would delay and
increase overall cost.
28 Streets Street Rehabilitation FY 2027 - FY 2029 New -$ 350,000$ -$ Not Started This funding will be used in FY26 to start consultant work for the FY27 project. If
reallocated or delayed would lead to a later
start date of construction for the FY27 Rehab
project. Project is for Improvement of
pavement conditions citywide to help get the
PCI to 75, the midrange of “good” condition
recommended in the City’s Street Maintenance
and Rehabilitation Policy. Deferring or
reallocating these funds would delay and
increase overall cost.
29 Transportation Addison Bicycle Blvd Ph2 New 85,000$ -$ -$ In-Progress Council Budget referral. Significant negative impacts. The funding is currently being used for
ongoing safety enhancements/work and
maintenance. Deferral would halt progress and
potentially lead to safety issues along the
corridor.
30 Transportation Pedestrian Safety on Euclid Ave between Eunice St and Bay View Place
New 70,000$ -$ -$ In-Progress Budget referral from Vice Mayor Wengraf, Councilmember Taplin and Councilmember
Hahn. Next step IS to evaluate the feasibility of
a trash enclosure in the area. A feasibility study
indicated a much higher project cost (~$1.3
million).
31 Transportation Vision Zero Rapid Response on Bicycle Boulevards
New 200,000$ -$ -$ Not Started Budget referral from Councilmember Taplin and Councilmember Humbert. Negative impact on
our ability to implement quick-build safety
improvements on bicycle boulevards, including
the identified need at Heinz Avenue and 7th
Street. This funding is crucial for immediate
mitigation measures/Quick Builds.

Waterfront South Cove Seawall Replacement (design) New 250,000$ -$ 209,000$ In-Progress TOTAL 15,080,200$ 12,561,816$
49

Marina Fund Update
Budget & Finance Policy Committee
May 15, 2025
50

• Structural deficit for last 15+ years, driven by:
• Post-2000 and 2008 economic downturns:
• Users pull boats out of the water.
• Restaurant and hotel revenue decrease.
• Safety issues 2016-2019 led to berther exodus / Hs Lordships closing • Aging infrastructure + no capital reserves => $131M in unfunded needs • COVID-1
9: major hit to hotel/restaurant revenue
• 2021-2025: General Fund infusions needed to keep Marina Fund solvent. • FY22: $1.4M in ARPA funds
• FY23: $1.15M in ARPA funds
• FY24: $800k in cost shifts to other funds / $5.5M from Workers Comp fund for capital projects
• FY25: $850k in reduced indirect costs, capital projects funded by GF, Workers Comp holiday
Marina Fund Financial Context
51

Marina Fund Financial Context
• Enterprise fund:
• Revenues expected to cover
expenditures
• Expenditures:
• $8.431M (FY25 Adopted)
• Revenue:
• $7.162M (FY25 Adopted)
• Berth rentals (boaters)
• Leases (hotel/restaurants/etc.)
• Other revenue
67%
30%
3%
Marina Fund Revenue Sources
(based on FY25 Adopted)

MARINA-

RELATED
LEASES

ALL OTHER

REVENUE
52

Waterfront Leases (FY25)
Tenant Length of Term
Expires
(with option)
Estimated
Annual
Revenue
% of Lease
Revenue
% of Total
Revenue
Doubletree 60 years 2080 $ 1,109,428 52% 16%
Skates 10 yrs + 10-yr option 2031-2041 $ 459,300 22% 7% 125-127: BPD 5 years 2027 $ 187,572 9% 3%
Hana Japan 5 yrs + 5-yr option 2025-2030 $ 94,416 4% 1% Marine Center 51 years 2029 $ 59,400 3% 1%
Bait Shop 5 yrs + 2-yr option 2025-2027 $ 42,801 2% 1% 125-127: Patpatia In holdover $ 40,944 2% 1%
125-127: Third Plateau In holdover $ 40,866 2% 1%
125-127: ICRI In holdover $ 39,767 2% 1%
Berkeley Yacht Club 30 yrs + 10-yr option 2046-2056 $ 19,696 1% 0% Cal Adventure In holdover $ 19,428 1% 0%
Cal Sailing Club In holdover $ 12,764 1% 0%
$ 2,126,383 30%
53

• Hotel has been losing money since October 2024.
• Hotel loan went into special servicing to renegotiate terms with their lender.
• Payment arrears through June 2025:
• $187,615 (percentage rent, 2024)
• $492,684 (base rent of $82k/mo, Jan-Jun 2025)
• $680,299 past due
Doubletree Hotel
Current Conditions
54

Current Hotel
Market Conditions
TOP 25 MARKETS RevPAR RevPAR % of 2019 RevPAR
Atlanta - GA USA 81.28$ 104.0% 78.17$
Boston - MA USA 172.42$ 118.0% 146.17$
Chicago - IL USA 110.97$ 111.5% 99.53$
Dallas - TX USA 84.19$ 114.7% 73.42$
Denver - CO USA 101.70$ 103.1% 98.67$
Detroit - MI USA 73.29$ 106.1% 69.10$
Houston - TX USA 78.81$ 124.1% 63.53$
Las Vegas - NV USA 161.50$ 140.4% 115.00$
Los Angeles - CA USA 141.28$ 103.8% 136.14$
Miami - FL USA 165.83$ 120.4% 137.69$
Minneapolis - MN USA 79.84$ 97.6% 81.82$
Nashville - TN USA 116.98$ 107.8% 108.49$
New Orleans - LA USA 113.34$ 111.6% 101.60$
New York - NY USA 270.35$ 126.6% 213.51$
Oahu Island - HI USA 226.47$ 112.3% 201.62$
Orange County - CA USA 150.31$ 117.4% 128.05$
Orlando - FL USA 140.17$ 110.9% 126.36$
Philadelphia - PA USA 98.76$ 103.7% 95.22$
Phoenix - AZ USA 117.94$ 126.8% 92.99$
Saint Louis - MO USA 72.91$ 107.4% 67.90$
San Diego - CA USA 158.19$ 124.7% 126.87$
San Francisco/San Mateo - CA U 142.08$ 70.0% 203.01$
Seattle - WA USA 127.74$ 108.4% 117.87$
Tampa Bay - FL USA 129.80$ 139.3% 93.19$
Washington - DC USA 129.34$ 113.6% 113.87$
TOTAL 132.79$ 113.8% 116.72$
Full Year 12/31/2019Twelve Months Ending 3/31/2025
• SF / Bay Area hotel market:
worst post-Covid recovery in
the country.
• Years of negative national press
deter visitors and convention
center events.
• Corporate travel muted by low
office utilization.
• Delayed return of international
visitors.
• High operating costs as a union
and high cost of living market.
• Tariffs, inflation, and interest
rates compound the issue.
55

Local Hotel Closures / Foreclosures
• June 2024 - Oxford Capital relinquished ownership of four San Francisco hotels, totaling 428 rooms, including SoMa House, Hotel Garrett, Hotel Fiona and Hotel Julian.
• Four Seasons Hotel San Francisco at Embarcadero – 155-r oom hotel, went into default, and owner began seeking buyers in May 2024. • Kimpton Alton Fisherman’s Wharf –2
48 key hotel, defaulted and returned to lender.
• Hilton San Francisco Financial District – 544 key hotel defaulted and returned to lender. • Hyatt Regency Downtown SOMA – 6
86 key hotel defaulted and returned to lender.
• Hilton SF Union Square – 1,919 key hotel, went into default, now closed. • Parc 55 Union Square - 1,024 key hotel, went into default, now closed. • Dual Branded AC by Marriott (133 keys)/ Residence Inn by Marriott (143 keys) Hotel – Opened in 2022, was seized by lender due to default in April 2025.
• Hilton Oakland Airport Hotel – closed its doors August 2024. • Marriott Oakland City Center – 500 key hotel went into default in Feb 2025. • Courtyard Oakland Downtown – 162 key hotel was bought for $10.6M in Oct 2024, a 76% decline from prior value. • Hotel Frank – 1
53 room hotel on Geary street near Union Square, now shuttered.

Current Hotel Market Conditions
56

• Prior to Parks Tax increase, Marina Fund had a structural deficit of approx. $1M.
• After Measure Y – P
arks Tax increase of 2024:
• MF was projected to operate in the black in FY26.
• Cost shift $1.5M in Waterfront parks/landscape costs from MF to Parks Tax. • Recent lease revenue downturn has impacted financial forecast. • Doubletree stopped paying base rent in Jan 2025; they have not paid past- due 2024 percentage rent (projected $700k, through June 2025). • Possible FY26 revenue gap of $1.3M
Marina Fund Impacts
57

Description FY26 Adopted
(as of June 2024, before
Parks Tax increase)
FY26 Revised
(as of March 2024, after
Parks Tax increase)*
FY26 Projected
(as of May 2025, after
anticipated loss of lease
revenue**)
Starting Fund Balance $0 $0 $0
Revenue $7.6M $7.4M $6.1M
Expenditures $8.7M $7.4M $7.4M
Deficit/Surplus ($1.1M) $0 ($1.3M)
Ending Fund Balance ($1.1M) $0 ($1.3M)
*Includes $1.5M in cost shifts to Parks Tax, after Nov 2024 passage of Measure Y . This cost shift covers the $1.1M structural deficit, $200k in increased costs in personnel and utilities, and $200k of anticipated decreases in some boating- related revenue, not including decreases related to Doubletree and Hana Japan. **Assumes no revenue from Doubletree Hotel and reduced revenue from Hana Japan through FY26.

Marina Fund Impacts
Change in fund projections, after Parks Tax and lease revenue impacts 58

• FY25 reductions taken within the last month to address $700k revenue loss:
• Exhausted remaining fund balance to cover operations
• South Cove East Dock Repair now unfunded
• Reduced security by 50%
• Cut marketing and other non-critical expenses
• Cut all hourly Marina staff
• Adjusted career staff hours to cover additional nights/weekends • More reductions may need to be taken before the end of FY25 to keep Marina Fund balance positive.

Marina Fund FY25 Adjustments
59

• To address potential losses of approximately $1.3M, the following is being discussed:
• Further CIP project reductions
• Reduction in maintenance
• Security reductions
• Cuts to all non-critical expenses
• Workforce impacts (Full-t
ime and part-time staff)
• Given that we may not know revenue performance until the end of 2025, staff plan to defer many expenditures until that time.

Marina Fund Potential FY26 Adjustments
60

Schedule of Changes to the FY 2026 Proposed Budget Update (Expenditure s) Attachment 1, Exhibit B 1 of 2 Fund
FY 2026
Proposed Update
FY 2026
Revised
Proposed
Update Variance Explanation for Change
General Fund 310,261,633 311, 435,259 1,173,626 Budget Balancing measure 1.17M to be transfer to Marina Fund
General Fund- Payroll Deduction Trust 750,000 6,750,000 6,000,000 Budget Balancing measure 6M to be transfer to General Fund
Measure U1 5,735,534 8,235,534 2,500,000 B udget Balancing measure 2.5 to be
transferred to General Fund
Affordable Housing Mitigation 757,356 1,918,719 1,161,363 Maudelle Miller Shirek Community
development loan amendment (Reso TBD;
pending Council approval on 6/24/2025).

This is a recent request to add funds to the
existing development loan. RCD needs the
funds by September 2025. + Unallocated
FY25 Small Sites Program funds (approved in
FY25 budget). Available through an active
NOFA. + Unallocated FY25 Small Sites
Program funds (approved in FY25 budget).

Available through an active NOFA.

Inclusionary Housing Program 352,211 438,731 86,520 2321 Tenth Street (Reso 71,087). Contract
was not fully/correctly encumbered at time
of amendment. Corrections pending.

Condo Conversion Program 41,573 534,833 493,260 Unallocated FY25 Small Sites Program funds
(approved in FY25 budget). Available through
an active NOFA. + 2321 Tenth Street (Reso
71,087). Contract was not fully/correctly
encumbered at time of amendment.

Corrections pending.

Community Development Block Grant (CDBG) 2,754,520.92$ 3,076,700.92$ 322,180 COB received FY26 HUD allocation
information on 5/13/25. New award
amounts reflected in the new proposed FY26
total. Resolution number 71,747-N.S.

PERS Savings - 6,000,000 6,000,000 Budget Balancing measure 6M to be transfer to Payroll Deduction Trust
Operating Grant-State 3,844,695 7,723,545 3,878,850 St. Paul Terrace development loan (Resos
70,407 & 71,549). Estimated loan closing in
September, pending tax credit award.

Proposed Budget Changes Exhibit B_Revised.xlsx 1 6/3/2025 12:28 PM

Schedule of Changes to the FY 2026 Proposed Budget Update (Expenditure s) Attachment 1, Exhibit B 1 of 2 Fund
FY 2026
Proposed Update
FY 2026
Revised
Proposed
Update Variance Explanation for Change
HOME Investment Partnership American
Rescue Plan (HOME-ARP) 2,459,896 2, 524,030 64, 134 Additional Capacity Building funds are being
awarded to community agencies in FY26 who
are receiving HOME-ARP funds in FY26.

Language to be included in the FY26 budget
resolution.

Emergency Solutions Grant (ESG) 235,186 452,137 216,951 COB received FY26 HUD allocation
information on 5/13/25. New award
amounts reflected in the new proposed FY26
total and earlier unused funds from previous
FYs that will be added to the FY26
community agency contract with BACS.

Resolution number 71,747-N.S.

C.F.P. Title X (1,716) - 1,716
Entry Error when adjusting personnel funding
no longer needed per HHCS
Housing Mitigation - 1,362,494 1,362,494
Unallocated FY25 Small Sites Program funds
(approved in FY25 budget). Available through
an active NOFA. + '2321 Tenth Street (Reso
71,087). Contract was not fully/correctly
encumbered at time of amendment.

Corrections pending.

Measure O - Affordable Housing - 8,176,509 8,176,509 St. Paul Terrace development loan (Resos
70,407 & 71,549). Estimated loan closing in
September, pending tax credit award.

Workers Compensation 11,601,193 11,788,212 187,019 Budget Balancing measure transfer to General Fund
IT Cost Allocation 18,731,443 24,594,807 5,863,364 Budget Balancing Measure transfer 6.1M to General Fund
37,487,986
Proposed Budget Changes Exhibit B_Revised.xlsx 2 6/3/2025 12:28 PM

Attachment 1, Exhibit B 2 of 2Schedule of Changes to the FY 2026 Proposed Budget Update (Revenue  s) Fund
# Fund
FY 2026
Proposed
Update
FY 2026
Revised
Proposed
Update Variance Explanation for Change
11 General Fund (General Fund) 291,583,351 311,435,259 19,851,908 Budget Balancing measure transfers in from
$2.5M million from U1 (Small Sites) fund balance,
$5.1M Workers Compensation fund balance,
$6M Payroll Deduction 013(115) and $6.1 IT
fund balance
13 General Fund- Payroll Deduction
Trust 273,854 6,273,854 6,000,000 Budget Balancing Measure transfer to General Fund
101 Library Tax 32,648,532 33,822,805 1,174,273 Proposed Budget Update assumed
2% increase in the Library Tax. The
Library Tax can be increased by the
greater of the Consumer Price
Index (CPI) or the Personal Income
Growth (PIG). The CPI increase is

1.30% while the PIG increase is

6.44% increase. Revised Proposed
Update Revenue assumes the tax
increase in the PIG since this is
higher than the CPI.
107 Special Tax for Disabled (Measure
E) 3,457,559 3,536,099 78,540
Proposed Budget Update assumed
2% increase in the Measure E Tax.

The Measure E Tax can be
increased by the greater of the
Consumer Price Index (CPI) or the
Personal Income Growth (PIG).

The CPI increase is 1.30% while
the PIG increase is 6.44% increase.

Revised Proposed Update Revenue
assumes the tax increase in the
PIG since this is higher than the
CPI.
116 Paramedic Assessment District 4,790,282 4,762,609 (27,673) Proposed Budget Update assumed
2% CPI increase and actual
increase was 1.30%
120 Affordable Housing Mitigation 537,022 1,937,022 1,400,000 Department entered a 700K to increase revenue
in error. It should have been a credit of -700K to
increase Revenue
138 Parks Tax 22,850,153 22,921,333 71,180 Revised FY 2026 revenue budget to reflect the
updated Parks Tax Measure as outlined in the FY
2026 Tax Revenue Estimates
140 Measure GG - Fire Preparation
Tax 6,108,187 6,372,071 263,884
Proposed Budget Update assumed 2% increase in
the Measure GG Tax. The Measure GG Tax can be
increased by the greater of the Consumer Price
Index (CPI) or the Personal Income Growth (PIG).

The CPI increase is 1.30% while the PIG increase is

6.44% increase. Revised Proposed Update
Revenue assumes the tax increase in the PIG
since this is higher than the CPI as recommended
by the Disaster & Fire Safety Commission
Proposed Budget Changes Exhibit B_Revised.xlsx 6/3/2025 12:39 PM 3

Attachment 1, Exhibit B 2 of 2Schedule of Changes to the FY 2026 Proposed Budget Update (Revenue  s) Fund
# Fund
FY 2026
Proposed
Update
FY 2026
Revised
Proposed
Update Variance Explanation for Change
164 Measure FF - Public Safety 10,511,501 10,969,060 457,559 Proposed Budget Update assumed 2% increase in
the Measure FF Tax. The Measure FF Tax can be
increased by the greater of the Consumer Price
Index (CPI) or the Personal Income Growth (PIG).

The CPI increase is 1.30% while the PIG increase is

6.44% increase. Revised Proposed Update
Revenue assumes the tax increase in the PIG
since this is higher than the CPI as recommended
by the Disaster & Fire Safety Commission
166 Measure FF - Street Repair 23,499,586 22,500,000 (999,586) Revised revenue budget for FY 2026 to establish
new Measure FF: Sidewalk and Street Repairs
Parcel Tax
608 Marina Fund 7,439,162 8,612,788 1,173,626 Budget Balancing Measure transfer from General Fund
Total 29,443,711
Proposed Budget Changes Exhibit B_Revised.xlsx 6/3/2025 12:39 PM 4

NOTICE OF PUBLIC HEARING

BERKELEY CITY COUNCIL
FY 2026 PROPOSED BUDGET UPDATE
PUBLIC HEARING #2
The City Manager’s Office is proposing a public hearing for the Fiscal Year 2026 Proposed Budget Update, which is being presented to the City Council.

The hearing will be held on Tuesday, June 24, 2025 at 6:00 p.m. in the School District Board Room, 1231 Addison Street.

A copy of the agenda material for this hearing will be available on the City’s website at www.CityofBerkeley.info as of June 12, 2025. 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.

For further information, please contact Shana Amenaghawon 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 (510) 981-6900 or [email protected] for further information.

Posted: June 12, 2025
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ 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 12, 2025.
_________________________________
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 24, 2025
To: Honorable Mayor and Members of the City Council
From: Paul Buddenhagen, City Manager
Submitted by: Shana Amenaghawon, Acting Budget Manager
Subject: FY 2026 Annual Appropriations Ordinance

RECOMMENDATION
Adopt first reading of an Ordinance adopting the FY 2026 Annual Appropriations Ordinance (AAO) in the amount of $781,761,995 (gross appropriations) and $670,920,315 (net appropriations).

FISCAL IMPACTS OF RECOMMENDATION
The FY 2026 Annual Appropriations Ordinance authorizes gross appropriations of $781,761,995 and net appropriations of $670,920,315. The General Fund Umbrella of Funds (Funds 011-099) totals $316,747,167 and the balance of $465,014,827 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 2026. Exhibit A provides a Fund-by-Fund summary of these limits for FY 2026.

The FY 2026 Annual Appropriations Ordinance is a Strategic Plan Priority, advancing our goal to provide an efficient and financially-healthy City government.

ENVIRONMENTAL SUSTAINABILITY AND CLIMATE IMPACTS
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 2026.

Amendment: FY 2026 Annual Appropriations Ordinance CONSENT CALENDAR June 24, 2025

CONTACT PERSON
Shana Amenaghawon, Acting Budget Manager, City Manager’s Office, 981-7000 Michelle Rosete, Senior Management Analyst, City Manager’s Office, 981-7000 Attachments:
1: Ordinance
Exhibit A: FY 2026 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 2026 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 2026 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) 316,747,167
B. Special Funds (Funds 100-199) 140,942,899
C. Grant Funds (Funds 300-399) 47,531,626
D. Capital Projects Funds (Funds 500-550) 26,043,298
E. Debt Service Fund (Funds 551-599) 15,010,855
F. Enterprise Funds (Funds 600-669) 161,274,748
G. Internal Service Funds (Funds 146, 670-699) 60,390,649 H. Trust Funds (Funds 701-759) 213,777
H. Successor Agency (Funds 760-769) 57,120
I. Agency Funds (Funds 771-799) 5,076,588
J. Other Funds (Funds 800-899) 8,473,266
K. Total
Total General Fund 316,747,167
Add: Total Other Than General Fund 465,014,827
Gross Revenue Appropriated 781,761,995
Less: Dual Appropriations -50,305,652
Less: Revolving/Internal Service Funds -57,765,803
Net Revenue Appropriated 673,690,540
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 2026

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:

EXHIBIT A
ERMA
Fund # Fund
FY 2026
Adopted
11 General Fund Discretionary 310, 261,633
13 G
F - Payroll Deduction Trust 750,000
16 Measure U1 - Housing 5,735,534
101 Library - Tax 29,382,885
102 Library - Trans Based 4,000,000
103 Library - Grants 99,884
104 Library - Friends & Gift 222,150
105 Library - Foundation 200,000
106 Asset Forefeiture 61,000
107 Special Tax Measure E 1,804,044
108 Workforce Investment 64,135
110 Sec 108 Loan Gty Asst. 1,183,612
111 Fund Raising Activities 54,789
113 Gilman Sports Field 335,382
115 Animal Shelter 52,480
116 Paramedic Tax 4,894,321
119 Domestic Violence Prev - Vit Stat 32,490
120 Affordable Housing Mitigation 757,356
121 Affordable Child Care 13,275
122 Inclusionary Housing Program 352,211
123 Condo Conversion 41,573
125 Playground Camp 4,387,369
126 State-Prop 172 Pub.Safety 448,976
127 State Transportation Tax 7,686,498
128 CDBG 2,754,521
129 Rental Housing Safety Program 2,804,807
130 Measure B - Local St & Road 61,882
131 Measure B - Bike & Pedestrian -
132 Measure B - Paratransit 17,016
133 Measure F Alameda County VRF St & Rd 462,227
134 Measure BB - Local St & Road 7,507,298
135 Meaure BB - Bike & Pedestrian 1,762,862
136 Measure BB - Paratransit 967,484
138 Parks Tax 24,534,028
139 Streets and Open Space Improvement (SOSIP) 200,000
140 Measure GG - Fire Prep Tax 6,289,268
142 Streetlight Assesment District 3,284,660
143 Berkeley Bus Ec Dev 156,387
146 Employee Training 822,177
147 UC Settlement 5,521,394
148 Cultural Trust -
149 Private Party Sidewalks 100,000
150 Public Art Fund 64,367
152 Vital & Health Statistics Trust Fund 30,292

SUMMARY OF APPROPRIATIONS BY FUND
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EXHIBIT A
ERMA
Fund # Fund
FY 2026
Adopted

SUMMARY OF APPROPRIATIONS BY FUND
156 Hlth State Aid Realign Trust 6,844,776
157 Tobacco Cont.Trust 382, 250
158 M
ental Health State Aid Realign 6,335,939
159 Citizens Option Public Safety Trust 272,448
161 Alameda Cty Abandoned Vehicle Abatement 101,285
164 Measure FF - Public Safety 12,926,348
165 Fair Elections 664,752
301 Operating Grants - Federal 155,304
302 Operating Grants - State 3,844,695
306 Capital Grants - State 750,000
307 Capital Grants - Local 100,000
309 OTS DUI Enforcement Education Prg. 149,321
310 HUD/Home 2,459,896
311 ESG 235,186
312 Health (General) 2,733,843
313 Target Case Management Linkages 1,491,747
315 Mental Health Service Act 11,265,993
316 Health (Short/Doyle) 7,235,143
317 EPSDT Expansion Proposal 669,282
318 Alcoholic Bev Ctr OTS/UC 60,237
319 Youth Lunch 50,838
320 Sr. Nutrition Title III 262,905
321 CFP Title X (1,716)
324 BUSD Grant 216,871
325 Vector Control 485,945
326 Alameda County Grants 1,115,784
327 Senior Supportive Social Services 118,794
328 Family Care Support Program 112,253
329 CA Integrated Waste Management 5,244
331 Housing Mitigation -
333 CALHOME 221,240
334 CSBG 291,358
336 One-Time Grant: No Cap Exp 758,064
339 MTC 752,827
340 FEMA 2,869,444
341 Alameda Cty Waste Mgt. 345,000
343 State Dept Conserv/Recylg 32,000
347 Shelter+Care HUD 7,334,881
348 Shelter+Care County 1,041,448
349 JAG Grant 60,759
350 Bioterrorism Grant 307,040
354 ARPA - Local Fiscal Recovery Fund -
501 Capital Improvement Fund 18,155,130
502 Phone System Replacement 449,408
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EXHIBIT A
ERMA
Fund # Fund
FY 2026
Adopted

SUMMARY OF APPROPRIATIONS BY FUND
503 FUND$ Replacement 3,065,223
504 PEG-Public, Education & Government 267, 210
511 M
easure T1 - Infra & Facil. 4,106,327
512 Measure O -
552 09 Measure FF Debt Service 1,330,513
553 2015 GORBS 2,043,981
554 2012 Lease Revenue Bonds BJPFA 499,849
555 2015 GORBS - 2002 G.O. Refunding Bonds 378,696
556 2015 GORBS (2007, Series A) 142,312
557 2015 GORBS (2008 Measure I) 479,416
558 2010 COP (Animal Shelter) 140,085
559 Measure M GO Street & Water Imps 1,639,250
560 Infrastucture & Facilities Measure T1 3,755,881
561 Measure O - Housing Bonds 4,600,873
601 Zero Waste 61,372,048
608 Marina Operation 7,663,273
611 Sewer 33,533,465
612 Private Sewer Lateral FD 80,849
616 Clean Storm Water 8,457,524
621 Permit Service Center 27,883,725
622 Unified Program (CUPA) 1,021,938
627 Off Street Parking 7,203,523
631 Parking Meter 10,178,760
636 Building Purchases and Management 3,879,644
671 Equipment Replacement 6,536,146
672 Equipment Maintenance 10,385,092
673 Building Maintenance Fund 5,518,650
674 Central Services 411,006
676 Workers Compensation 11,601,193
678 Public Liability 3,760,097
679 Catastrophic Loss 3,447,023
680 IT Cost Allocation 18,731,443
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 100,096
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