Brentwood City Council
May 28, 2024

146
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
FY 2024/25 - FY 2025/26 Performance Measures
Strategic
Plan
Focus Area Measurement
Type of
Indicator
Unit of
Measure
FY 2022/23
Actual
FY 2023/24
Estimate
FY 2024/25
Projection
FY 2025/26
Projection
1, 5
Parks
(not including pocket parks and complexes) Workload # 91 100 103 106 5 Work Orders Workload # 4,990 5,000 5,150 5,150
1, 4, 5 Total Parks, Landscape and Open Space Workload # of Acres 677 684 697 710 1, 2, 5 Playground Inspections Workload # 2,019 2,000 2,000 2,000 5 Picnic Rentals Workload # 437 425 425 425
5 Youth Activity Registrations Workload # 7,270 7,800 8,580 9,500 5 Hours of Field Rentals Workload # 16,300 17,750 17,800 17,800 5 Senior Registrations
(including drop-ins and virtual classes; not
including Meals on Wheels)
Workload # 4,000 5,000 5,500 5,600
5 Special Event Permits Issued – external events
(Farmers Market is now counted as one permit
rather than each week)
Workload # 37 46 50 50

147
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
FY 2022/23 – FY 2023/24 Strategic Initiatives
FY 2022/23 FY 2023/24
Goal Strategic Initiatives Target Actual Target Actual

5.1.a. Carry over strategic initiatives:
i. Restrooms at Creekside Park and Garin Park 100% 100% - - Completed in June 2023.
ii. Pickleball courts at Creekside Park 100% 5% 100% 100% In progress and expected to be complete by the end of FY 2023/24. iii. Expanded hours of Sunset Park 100% - - -
Fencing installed to secure the pinwheel ballfields in March 2022. Hours are not expanding further.
iv. Trail enhancements 100% 10% 100% 100%
In progress and expected to be complete by the end of FY 2023/24.

5.2.a. Sand Creek Sports Complex design & development and issue a RFP for design services as soon as feasible
65% 65% 100% 100%
In progress and expected to be complete by the end of FY 2023/24.

5.3.a. Continue development of Amphitheater 30% 30% 50% 50% In progress.

5.4.a. Carry over strategic initiative - Adaptive Recreation programming 100% 25% 50% 50% In progress.

5.4.b. Pursue Measure X funding to renovate CD building for a Youth Center 100% - - - The site was eliminated from the County list and the project has been suspended.

148
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
POLICE
107 Total Positions

149
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
POLICE
Established in 1948, the Brentwood Police Department services an area of approximately 14.8 square miles. The Police Department has divided the City into four separate, geographical policing beats. The department currently is allocated 72 police officers, 20 civilian support staff and 14 dispatch personnel. In addition to permanent full-time staff, there are 2 part-time police assistant positions and approximately 15 volunteers and chaplains, who are citizens of the community and assist with day‐to‐day operations.

The Police Department provides the following services: Patrol, Investigations, Administration, Records and Community Services. In addition to these services the Police Department operates a state of the art Communications Center. The following volunteer programs are managed by police personnel: Police Activities League (PAL), Explorer Post 415 (youth), Volunteers In Police Services (VIPS - adults), Chaplains and the Community Emergency Response Team (CERT). Police Department employees also participate in the following community outreach programs:

Neighborhood Watch, Red Ribbon Week, National Night Out, Operation Identification, Every Fifteen Minutes, TRIAD (Senior Outreach Program), Coffee With A Cop, Shop With A Cop, Tip A Cop, Special Olympics Torch Run and the Drug Enforcement Administration’s (DEA) Prescription Drug Take-back Events.

Mission Statement
To protect and enhance the quality of life in our community through uncompromised dedication, professionalism, integrity and innovative police services.

150
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
POLICE
Expenditures by Division 2022/23 2023/24 2023/24 2024/25 2025/26 Division Name Actual Budget Projected Budget Budget
General Fund
100-1501 Police Department $ 25,243,165 $ 28,371,660 $ 26,455,673 $ 28,883,369 $ 30,219,367 100-1511 Police Dispatch Center 3,503,022 4,042,121 3,823,053 4,393,443 4,493,055 Total $ 28,746,187 $ 32,413,781 $ 30,278,726 $ 33,276,812 $ 34,712,422 Annual Percentage Change 5.33% 2.66% 4.31%

DEPARTMENT BUDGET SUMMARY
Division #
2022/23 2023/24 2023/24 2024/25 2025/26
Actual Budget Projected Budget Budget
Personnel Services $ 20,891,889 $ 23,700,826 $ 21,880,632 $ 24,691,466 $ 25,971,968 Supplies and Services 2,534,151 3,135,152 2,883,271 2,964,791 3,056,983 Internal Services 5,313,730 5,501,323 5,501,323 5,613,555 5,676,471 Capital Outlay and Transfers Out 6,417 76,480 13,500 7,000 7,000 Total $ 28,746,187 $ 32,413,781 $ 30,278,726 $ 33,276,812 $ 34,712,422 Total Employee Allocation 107.00 107.00 107.00 107.00 107.00 Expenditures by Category

151
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
POLICE
Personnel No employee allocation changes.

Supplies and
Services
The FY 2024/25 decrease in supplies and services costs is due mainly due to the discontinuation of certain software services and a change in budget methodology to account for legal and facility maintenance budgets in other City divisions.

Internal Services Increases in Internal Services are primarily due to increases in facilities replacement and insurance costs which are partially offset by decreases in OPEB expenditures.

Capital Outlay
and Transfers Out
FY 2023/24 projection includes one-time costs for unmanned aerial vehicles.

Expenditure Analysis

152
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
POLICE
FY 2024/25 - FY 2025/26 Performance Measures
Strategic
Plan
Focus Area Measurement
Type of
Indicator
Unit of
Measure
FY 2022/23
Actual
FY 2023/24
Estimate
FY 2024/25
Projection
FY 2025/26
Projection
2, 5, 6 Dispatch Received to Officer Response Efficiency Seconds 49 47 45 43 2, 5, 6 911 Calls Answered Between 1 and 40 Seconds Efficiency Time 99% 99.2% 99.3% 99.4% 5, 6 Social Media Followers Effectiveness # 29,818 31,308 32,874 34,518 5, 6 Public Records Requests Workload # 900 1,200 1,236 1,273

153
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
POLICE
FY 2022/23 – FY 2023/24 Strategic Initiatives
FY 2022/23 FY 2023/24
Goal Strategic Initiatives Target Actual Target Actual

2.1. Enhance Community Engagement by strengthening connections with underrepresented community groups, youth, seniors, mentally ill and the unsheltered 50% 50% 100% 100%
We have had a successful couple of years getting to know our community better through targeted efforts of community engagement and will continue to grow and foster the positive relations built moving forward as well as continue to engage with our entire community.

154
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
103 Total Positions (1)
(1) Total positions may differ from department total allocation.

155
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
The Public Works Department is responsible for the operation and maintenance of all City infrastructure and facilities. The Department includes Water, Solid Waste (Garbage), Wastewater (Sewer), Fleet/Facilities Maintenance and Street Maintenance, and provides the following services:

Vehicle, Equipment and Facilities Maintenance and Repair; Streetlight Maintenance and Repair; Garbage, Recycle and Green Waste Collection and Transfer; Neighborhood Clean‐up Events; Street Maintenance; Street Sweeping; Graffiti Removal; Wastewater Collection System Maintenance and Upgrades; Sewer System Management Plan; Storm Drain Maintenance; Wastewater Treatment Plant Operations and Maintenance; Recycled Water Fill Station; Non‐Potable Water System; Urban Water Management Plan; Water Production and Distribution; Water Conservation Education and Community Outreach, and Regulatory Compliance.

Mission Statement
To provide the highest quality essential services and infrastructure, in a timely and cost-effective manner, to enhance the community’s quality of life.

156
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
Expenditures by Division 2022/23 2023/24 2023/24 2024/25 2025/26 Division Name Actual Budget Projected Budget Budget
General Fund
100-1603 Streets $ 4,106,366 $ 4,792,708 $ 4,683,426 $ 5,060,859 $ 5,183,533 Enterprise Funds
540-5301 Solid Waste Operations 11,604,436 16,015,426 13,970,610 15,911,327 16,096,486 540-5303 Solid Waste Transfer Station 2,443,512 2,987,085 2,581,898 2,958,421 3,063,256 560-5501 Water Operations 30,270,664 30,577,224 29,574,236 34,482,314 34,544,707 560-5504 Water Non-Potable 303,559 532,328 527,613 573,592 587,630 590-5801 Wastewater Operations 27,382,019 17,772,332 16,461,991 17,482,050 18,652,218 590-5803 Wastewater Lateral Maintenance 243,869 332,850 332,850 704,121 734,777 Internal Service Fund
706-7601 Fleet Maintenance Services 2,087,102 2,392,924 2,188,263 2,649,173 2,630,916 707-7702 Facilities Maintenance Services 968,861 1,237,560 1,187,412 1,217,706 1,225,826 Total $ 79,410,388 $ 76,640,437 $ 71,508,299 $ 81,039,563 $ 82,719,349 Annual Percentage Change -9.95% 5.74% 2.07%

DEPARTMENT BUDGET SUMMARY
Division #

157
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
2022/23 2023/24 2023/24 2024/25 2025/26
Actual Budget Projected Budget Budget
Personnel Services $ 14,466,849 $ 16,741,502 $ 14,895,602 $ 18,582,239 $ 19,598,093 Supplies and Services 36,508,795 41,340,608 39,366,278 45,757,480 49,820,795 Internal Services 6,830,845 7,521,952 7,521,952 8,742,195 8,078,143 Capital Outlay and Transfers Out 21,603,899 11,036,375 9,724,467 7,957,649 5,222,318 Total $ 79,410,388 $ 76,640,437 $ 71,508,299 $ 81,039,563 $ 82,719,349 Total Employee Allocation 99.93 99.93 99.93 107.18 107.18 Expenditures by Category

158
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
Personnel Personnel costs are increasing due to the addition of eight new positions in FY 2024/25. Five positions are being added to the Wastewater Operations, a Wastewater Collection Supervisor, two Wastewater Collection System Workers, and two Street Maintenance Workers. The positions will staff a new Wastewater lateral repair program designed to ensure that aging connections from residences and businesses to the sewer system are maintained.

Two Solid Waste Equipment Operator positions are being added as a result of growth in residential, front load and roll-off routes and to reduce the number of limited-service equipment operators in operations. Finally, one GIS Technician position, will serve the Water, Wastewater and Solid Waste operations by assisting with compliance with new regulation. This position will be assigned to the Engineering Department and is funded by the three enterprises.

Supplies and
Services
Supplies and Services budget increased by about 11% in FY 2024/25. The increase is due to the overall rise in costs of contractual services, utility rates, materials, equipment and fuel. Additionally, the following also contributed to the increase:

1. Maintenance and upgrades for the Randall Bold Water Treatment Plant costs increased approximately $408,000.

2. Brentwood Water Treatment Plant operations and maintenance increased approximately $477,000 and conveyance costs increased approximately $1,095,000.

3. Increase in costs for software contractual services including the implementation of: Fleet management software of $95,000; Water management software of $127,850; and Water SB606 (Water Conservation) management software of $147,000.

Supplies and Services budget increased by 8.88% in FY 2025/26 due to the overall rise in costs of labor, utility rates, materials, equipment and fuel. Additionally, the following also contributed to the increase:

1. Operations and maintenance of the Wastewater Treatment Plant increased $600,000 due to the expansion being placed into service.

Expenditure Analysis

159
2024/25 – 2025/26 Operating Budget
Department and Performance Budgets
Internal Services Increases in Internal Services are due to new personnel, increases in insurance costs and increases for services related to new equipment purchases, which are partially offset by decreases in OPEB expenditures. Additional decreases in FY 2025/26 are primarily due to pension paydown funding budgeted in FY 2024/25 by the Enterprise and Internal Service funds.

Capital Outlay
and Transfers Out
Capital Outlay and Transfers Out decreased by 18.2% in FY 2024/25 from the FY 2023/24 projection, primarily due to several large new vehicle and equipment purchases occurring in FY 2023/24, combined with a decline in funding of wastewater capital projects. The two-year budget includes costs for new equipment and vehicles as follows: Streets skid steer, Water valve turning truck with articulating arm upgrade, Wastewater dump truck, Wastewater backhoe, two trucks and one trailer for Wastewater. The Wastewater equipment is being purchased to provide equipment for new positions for the sewer lateral maintenance program.

160
2024/25 – 2025/26 Operating Budget
Performance Budgets

PUBLIC WORKS
FY 2024/25 - FY 2025/26 Performance Measures
Strategic
Plan
Focus Area Measurement
Type of
Indicator
Unit of
Measure
FY 2022/23
Actual
FY 2023/24
Estimate
FY 2024/25
Projection
FY 2025/26
Projection
5 Illegal Dumping Cleaned Up Effectiveness Yards 300 500 550 600 5 Graffiti Removed Effectiveness Sq. Ft. 14,799 16,000 16,500 17,000 5 Street Sweeping Debris Collected Workload Lbs. 1,816,811 1,850,000 1,900,000 1,950,000 1 Garbage Collected Workload Tons 33,280 33,500 34,000 34,500 1 Mixed Recycle/Yard Waste/Cardboard Collected Workload Tons 19,358 19,500 19,700 20,000 1 Water - Average Daily Consumption Workload MG 9.03 9.20 9.8 10.5 1 Wastewater - Average Daily Influent Workload MG 4.29 4.39 4.49 4.59

161
2024/25 – 2025/26 Operating Budget
Performance Budgets

PUBLIC WORKS
FY 2022/23 – FY 2023/24 Strategic Initiatives
FY 2022/23 FY 2023/24
Goal Strategic Initiatives Target Actual Target Actual

1.2.a. Combat climate change through organics management 10% 10% 20% 20% On January 23, 2024, City Council approved the execution of an agreement for the design and construction of a high diversion organics operating facility.

1.2.b. Ensure adequate water supply by expanding water treatment, storage, and distribution infrastructure
5% 5% 15% 15%
Received Water Options Supply Study report from consultant. In review and discussion of potential options with other local water purveyors which will impact direction.

1.2.c. Ensure fiscal sustainability by conducting rate studies 50% 50% 100% 100% On June 13, 2023 City Council approved rate studies for the Water, Wastewater, and Solid Waste Enterprises.

162
2024/25 – 2025/26 Operating Budget
Fiduciary Funds

SPECIAL ASSESSMENT DISTRICTS
The following Special Assessment District Bonds, issued pursuant to the Municipal Improvement Act of 1915, are not reported in long-term debt.

These are special obligations payable from, and secured by, specific revenue sources described in the bond resolutions and official statements of the respective issues. The City is the collecting and paying agent for the debt issued by these districts, but neither the faith and credit nor the taxing power of the City, the State of California or any political subdivision thereof is pledged for the payment of these bonds.

The finacial activity of the Special Assessment Districts are reported in the Custodial funds of the Fiduciary funds section of the City’s Annual Comprehensive Financial Report (ACFR).

Fund Balance Fund Balance Fund Balance Fund Balance
& Reserves & Reserves & Reserves & Reserves
Fund # Fund Name at 6/30/2023 Revenues Expenditures at 6/30/2024 Revenues Expenditures at 6/30/2025 Revenues Expenditures at 6/30/2026 Special Assesment Districts
435 2018 A Refinance $ 422,920 $ 3,939,064 $ 3,967,177 $ 394,807 $ 3,913,760 $ 3,943,543 $ 365,024 $ 3,906,693 $ 3,937,559 $ 334,158 436 2014 A & B Refinance 2,273,395 7,264,576 7,189,181 2,348,790 7,204,645 7,204,642 2,348,793 7,209,809 7,209,809 2,348,793 437 2012 A Refinance 861,001 1,294,735 1,314,194 841,542 1,292,972 1,304,940 829,574 1,294,352 1,306,744 817,182 438 Capital Improvement Financing Program 2003-1 928,443 1,285,915 1,243,588 970,770 1,263,743 1,247,408 987,105 1,261,090 1,248,256 999,939 439 Capital Improvement Financing Program 2002-1 922,960 1,232,939 1,197,101 958,798 1,211,812 1,195,547 975,063 1,204,223 1,191,444 987,842 441 Capital Improvement Financing Program 94-1 2,438,829 2,855,182 2,749,775 2,544,236 2,797,893 2,755,308 2,586,821 2,756,187 2,722,728 2,620,280 442 Capital Improvement Financing Program 98-1 591,489 711,762 676,830 626,421 694,952 684,504 636,869 696,569 688,360 645,078 443 Capital Improvement Financing Program 99-1 535,730 657,798 619,933 573,595 641,276 631,693 583,178 636,933 629,403 590,708 444 Capital Improvement Financing Program 2000-1 779,425 960,049 930,152 809,322 942,645 928,718 823,249 943,259 932,317 834,191 449 Capital Improvement Financing Program 2004-1 1,148,257 1,591,490 1,548,400 1,191,347 1,567,527 1,547,416 1,211,458 1,559,294 1,543,492 1,227,260 460 Randy Way Assessment District 122,377 60,757 58,692 124,442 61,358 57,693 128,107 64,307 61,428 130,986 463 Capital Improvement Financing Program 2006-1 833,018 1,137,139 1,104,223 865,934 1,120,847 1,106,049 880,732 1,126,314 1,114,687 892,359 464 Capital Improvement Financing Program 2005-1 1,996,560 2,662,065 2,592,076 2,066,549 2,637,365 2,602,053 2,101,861 2,644,648 2,616,903 2,129,606 TOTAL Special Assesment District Funds $ 13,854,404 $ 25,653,471 $ 25,191,322 $ 14,316,553 $ 25,350,795 $ 25,209,514 $ 14,457,834 $ 25,303,678 $ 25,203,130 $ 14,558,382 2023/24 Projected 2024/25 Budget 2025/26 Budget

163
2024/25 – 2025/26 Operating Budget
Fiduciary Funds

SUCCESSOR AGENCY
Effective February 1, 2012, the Brentwood Redevelopment Agency was dissolved. Under the provisions of AB 1484, the City elected to become the Housing Successor and retain the housing assets. These housing assets were transferred to the City’s Low Income Housing Special Revenue Fund.

The City also elected to become the Successor Agency to the Brentwood Redevelopment Agency and on February 1, 2012 the Redevelopment Agency’s remaining assets were distributed to, and liabilities were assumed by, the Successor Agency. ABx1 26 required the establishment of an Oversight Board to oversee the activities of the Successor Agency and the Brentwood Oversight Board was established on April 11, 2012.

Effective July 1, 2018 the Brentwood Oversight Board has been dissolved and a new Countywide Oversight Board has assumed responsibilities for winding down the former Brentwood Redevelopment Agency.

Cash Balance Cash Balance Cash Balance Cash Balance
Fund # Fund Name at 6/30/2023 Revenues Expenditures at 6/30/2024 Revenues Expenditures at 6/30/2025 Revenues Expenditures at 6/30/2026

SUCCESSOR AGENCY FUNDS
303 Administration and Debt Service $ 0 $ 2,697,524 $ 2,697,524 $ 0 $ 2,682,637 $ 2,682,637 $ 0 $ 2,673,015 $ 2,673,015 $ 0 304 RDA Obligation Retirement 2,278,296 2,649,138 2,697,524 2,229,910 2,712,953 2,682,637 2,260,226 2,702,814 2,673,015 2,290,025 Total $ 2,278,296 $ 5,346,662 $ 5,395,048 $ 2,229,910 $ 5,395,590 $ 5,365,274 $ 2,260,226 $ 5,375,829 $ 5,346,030 $ 2,290,025 2023/24 Projected 2024/25 Budget 2025/26 Budget
2022/23 2023/24 2023/24 2024/25 Budget 2025/26 Budget
Division # Division Actual Budget Projected Budget % Change Budget % Change

REVENUE
303-0000 Administration and Debt Service $ 2,699,524 $ 2,697,524 $ 2,697,524 $ 2,682,637 -0.55% 2,673,015 $ -0.36% 304-0000 RDA Obligation Retirement $ 2,636,079 $ 2,636,180 $ 2,649,138 $ 2,712,953 2.91% 2,702,814 $ -0.37% Total Revenues $ 5,335,603 $ 5,333,704 $ 5,346,662 $ 5,395,590 1.16% 5,375,829 $ -0.37%

EXPENDITURE
303-0000 Administration and Debt Service $ 1,497,031 $ 2,697,524 $ 2,697,524 $ 2,682,637 -0.55% 2,673,015 $ -0.36% 304-0000 RDA Obligation Retirement $ 2,587,499 $ 2,697,524 $ 2,697,524 $ 2,682,637 -0.55% 2,673,015 $ -0.36% Total Expenditures $ 4,084,530 $ 5,395,048 $ 5,395,048 $ 5,365,274 -0.55% 5,346,030 $ -0.36%

164
2024/25 – 2025/26 Operating Budget
Appendix
RESOLUTION NO. 2024-XX

165
2024/25 – 2025/26 Operating Budget
Appendix
RESOLUTION NO. 2024-XX (Continued)

166
2024/25 – 2025/26 Operating Budget
Appendix
RESOLUTION NO. 2024-XX

167
2024/25 – 2025/26 Operating Budget
Appendix

CONSTITUTIONAL SPENDING LIMITS
Commonly referred to as the Gann Limit, this was a ballot initiative adopted in 1979, and modified by Proposition 111 which passed in 1990, to limit the amount of tax proceeds State and local governments can spend each year. The Gann Limit now appears in California’s State Constitution as Article XIII (B). The limit changes annually and is different for every city. Each year’s limit is based on the amount of tax proceeds that were authorized to be spent in FY 1978/79 in each city and is adjusted for changes in inflation and population in each subsequent year. By law, inflationary adjustments are based on the DOF’s official report on changes in the State’s per capita income or in non-residential assessed valuation due to new construction. Population adjustments are based on changes in either city or county population levels. The following chart depicts the City’s historical Gann Limits and the appropriations subject to the limit.

168
2024/25 – 2025/26 Operating Budget
Appendix
CONSTITUTIONAL SPENDING LIMITS (Continued)
The City’s limit is calculated each year and is established by a resolution of the City Council prior to, or concurrently with, the adoption of the annual Operating Budget. The Article XIII (B) limit for FY 2024/25 has been calculated to be $118,161,019. This amount was calculated by taking the prior year’s limitation and adjusting it by the percentage increase in non-residential new construction and the percentage increase in the City’s population. The Article XIII (B) limit is not a restricting factor for the City of Brentwood. This factor will continue to be monitored annually and budget adjustments will be recommended if they are required in future years.

Article XIII (B) Appropriations Limit for the City of Brentwood For Fiscal Year 2024/25
Appropriations Limit for Fiscal Year 2023/24 $ 113,476,986 City Population in January 2023 64,496
City Population in January 2024 64,811
Percentage Increase in Population - City of Brentwood 0.49% Percentage Increase - Contra Costa County 0.12%
California Per Capita Personal Income 3.62%
Change in non-residential new construction 2.58%
Factor to be applied to Prior Year

1.041277
(1 + Population Factor) x (1 + Per Capita Factor)
Appropriations Limit for Fiscal Year 2024/25 $ 118,161,019

169
2024/25 – 2025/26 Operating Budget
Appendix

PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT
Legislative
Executive Assistant 0.50 0.50 0.50 0.50
Legislative Total 0.50 0.50 0.50 0.50
City Manager
City Manager
City Manager 1.00 1.00 1.00 1.00
Assistant City Manager 0.50 0.50 0.50 0.50
Executive Assistant 0.50 0.50 0.50 0.50
Public Information Officer 1.00 1.00 1.00 1.00
City Manager Total 3.00 3.00 3.00 3.00
Economic Development
Assistant City Manager 0.50 0.50 0.50 0.50
Administrative Secretary 0.50 0.50 0.50 0.50
Economic Development Manager 1.00 1.00 1.00 1.00
Senior Analyst 1.00 1.00 1.00 1.00
Economic Development Total 3.00 3.00 3.00 3.00
City Clerk
Administrative Secretary 0.50 0.50 0.50 0.50
Assistant City Clerk 1.00 1.00 1.00 1.00
City Clerk 1.00 1.00 1.00 1.00
City Clerk Total 2.50 2.50 2.50 2.50
City Manager Total 8.50 8.50 8.50 8.50
City Attorney
City Attorney 1.00 1.00 1.00 1.00
Assistant City Attorney 2.00 2.00 2.00 2.00
Deputy City Attorney 1.00 1.00 1.00 1.00
Administrative Assistant I/II 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
City Attorney Total 6.00 6.00 6.00 6.00
2022/23
Authorized
2023/24
Authorized
2024/25
Budget
2025/26
Budget

170
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Community Development
Building
Director of Community Development 0.35 0.35 0.35 0.35
Administrative Assistant I/II 0.96 0.96 0.86 0.86
Administrative Supervisor 0.34 0.34 0.34 0.34
Building Inspector I/II 2.00 2.00 2.00 2.00
Chief Building Official 0.80 0.80 0.80 0.80
Community Development Specialist 1.00 1.00 1.00 1.00
Community Development Technician 2.00 2.00 1.00 1.00
Development Services Manager 1.00 1.00 1.00 1.00
Senior Analyst 0.10 0.10 0.10 0.10
Senior Building Inspector 1.00 1.00 1.00 1.00
Senior Technician 1.00 1.00 1.00 1.00
Building Total 10.55 10.55 9.45 9.45
Community Enrichment
Administrative Assistant I/II 1.00 1.00 1.00 1.00
Code Enforcement Officer I/II 3.00 3.00 4.00 4.00
Code Enforcement Supervisor 1.00 1.00 1.00 1.00
Community Enrichment Total 5.00 5.00 6.00 6.00
Planning
Director of Community Development 0.32 0.32 0.32 0.32
Administrative Assistant I/II 0.94 0.94 0.64 0.64
Administrative Secretary 1.00 1.00 1.00 1.00
Administrative Supervisor 0.33 0.33 0.33 0.33
Associate Planner 2.00 2.00 2.00 2.00
Community Development Technician 0.00 0.00 1.00 1.00
Planning Manager 0.95 0.95 0.95 0.95
Senior Planner 2.00 2.00 2.00 2.00
Planning Total 7.54 7.54 8.24 8.24
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

171
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Housing Administration
Director of Community Development 0.33 0.33 0.33 0.33
Administrative Assistant I/II 0.10 0.10 0.50 0.50
Administrative Supervisor 0.33 0.33 0.33 0.33
Chief Building Official 0.20 0.20 0.20 0.20
Senior Analyst 0.90 0.90 0.90 0.90
Planning Manager 0.05 0.05 0.05 0.05
Housing Administration Total 1.91 1.91 2.31 2.31
Community Development Total 25.00 25.00 26.00 26.00
Engineering
Engineering
Director of Engineering/City Engineer 0.20 0.20 0.20 0.20 Administrative Assistant I/II 0.55 0.55 0.55 0.55
Associate Engineer 0.70 0.70 0.70 0.70
Construction Inspector I/II 1.30 1.30 1.30 1.30
Engineering Manager 0.50 0.50 0.50 0.50
Engineering Services Specialist 1.00 1.00 1.00 1.00
Engineering Technician 0.70 0.70 0.70 0.70
Project Services Specialist 0.10 0.10 0.10 0.10
Senior Analyst 0.25 0.25 0.25 0.25
Senior Construction Inspector 0.80 0.80 0.80 0.80
Technical Assistant I/II 1.15 1.15 1.15 1.15
Engineering Total 7.25 7.25 7.25 7.25
Transportation
Director of Engineering/City Engineer 0.10 0.10 0.10 0.10 Engineering Manager 1.00 1.00 1.00 1.00
Senior Analyst 0.10 0.10 0.10 0.10
Transportation Total 1.20 1.20 1.20 1.20
CIP Administration
Director of Engineering/City Engineer 0.50 0.50 0.50 0.50 Administrative Assistant I/II 0.40 0.40 0.40 0.40
Associate Engineer 0.90 0.90 0.90 0.90
Construction Inspector I/II 0.50 0.50 0.50 0.50
Engineering Manager 0.50 0.50 0.50 0.50
Engineering Technician 0.30 0.30 0.30 0.30
Parks Planner 0.15 0.15 0.15 0.15
Project Services Specialist 1.00 1.00 1.00 1.00
Senior Analyst 0.05 0.05 0.05 0.05
Senior Associate Engineer 0.42 0.42 0.42 0.42
Senior Construction Inspector 0.20 0.20 0.20 0.20
Technical Assistant I/II 0.85 0.85 0.85 0.85
CIP Administration Total 5.77 5.77 5.77 5.77
Engineering Total 14.22 14.22 14.22 14.22
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

172
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Finance and Information Systems
Business Services
Director of Finance and Information Systems 0.25 0.25 0.25 0.25 Assistant Director of Finance and Information Systems 0.20 0.20 0.20 0.20 Accountant I/II 2.45 2.45 2.45 2.45
Accounting Manager 0.80 0.80 0.80 0.80
Accounting Technician 1.60 1.60 1.70 1.70
Administrative Supervisor 0.17 0.17 0.17 0.17
Information Systems Technician 0.05 0.05 0.05 0.05
Business Services Total 5.52 5.52 5.62 5.62
Financial Services
Director of Finance and Information Systems 0.25 0.25 0.25 0.25 Assistant Director of Finance and Information Systems 0.20 0.20 0.20 0.20 Accountant I/II 1.00 1.00 1.00 1.00
Accounting Assistant I/II 1.15 1.15 1.15 1.15
Accounting Manager 0.25 0.25 0.25 0.25
Accounting Specialist 2.00 2.00 2.00 2.00
Accounting Technician 1.00 1.00 1.00 1.00
Administrative Supervisor 0.16 0.16 0.16 0.16
Information Systems Technician 0.15 0.15 0.15 0.15
Management Analyst 0.70 0.70 0.70 0.70
Financial Services Total 6.86 6.86 6.86 6.86
Information Systems
Director of Finance and Information Systems 0.25 0.25 0.25 0.25 Assistant Director of Finance and Information Systems 0.35 0.35 0.35 0.35 Chief Information Systems Officer 1.00 1.00 1.00 1.00
Accounting Assistant I/II 0.35 0.35 0.35 0.35
Accounting Technician 0.25 0.25 0.15 0.15
Administrative Supervisor 0.33 0.33 0.33 0.33
GIS Coordinator 1.00 1.00 1.00 1.00
Information Systems Specialist 4.00 4.00 4.00 4.00
Information Systems Technician 3.80 3.80 3.80 3.80
Management Analyst 0.30 0.30 0.30 0.30
Technical Assistant I/II 1.00 1.00 1.00 1.00
Information Systems Total 12.63 12.63 12.53 12.53
2022/23
Authorized
2023/24
Authorized
2024/25
Budget
2025/26
Budget

173
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Solid Waste Utility Billing
Director of Finance and Information Systems 0.08 0.08 0.08 0.08 Assistant Director of Finance and Information Systems 0.09 0.09 0.09 0.09 Accountant I/II 0.18 0.18 0.18 0.18
Accounting Assistant I/II 1.82 1.82 1.82 1.82
Accounting Manager 0.32 0.32 0.32 0.32
Accounting Supervisor 0.33 0.33 0.33 0.33
Accounting Technician 0.38 0.38 0.38 0.38
Administrative Supervisor 0.11 0.11 0.11 0.11
Solid Waste Utility Billing Total 3.31 3.31 3.31 3.31
Water Utility Billing
Director of Finance and Information Systems 0.08 0.08 0.08 0.08 Assistant Director of Finance and Information Systems 0.08 0.08 0.08 0.08 Accountant I/II 0.18 0.18 0.18 0.18
Accounting Assistant I/II 1.87 1.87 1.87 1.87
Accounting Manager 0.31 0.31 0.31 0.31
Accounting Supervisor 0.34 0.34 0.34 0.34
Accounting Technician 0.39 0.39 0.39 0.39
Administrative Supervisor 0.11 0.11 0.11 0.11
Water Utility Billing Total 3.36 3.36 3.36 3.36
Wastewater Utility Billing
Director of Finance and Information Systems 0.09 0.09 0.09 0.09 Assistant Director of Finance and Information Systems 0.08 0.08 0.08 0.08 Accountant I/II 0.19 0.19 0.19 0.19
Accounting Assistant I/II 1.81 1.81 1.81 1.81
Accounting Manager 0.32 0.32 0.32 0.32
Accounting Supervisor 0.33 0.33 0.33 0.33
Accounting Technician 0.38 0.38 0.38 0.38
Administrative Supervisor 0.12 0.12 0.12 0.12
Wastewater Utility Billing Total 3.32 3.32 3.32 3.32
Finance and Information Systems Total 35.00 35.00 35.00 35.00 2022/23
Authorized
2025/26
Budget
2024/25
Budget
2023/24
Authorized

174
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Human Resources
Director of Human Resources/Risk Manager 1.00 1.00 1.00 1.00 Human Resources Assistant I/II 1.00 1.00 1.00 1.00
Human Resources Manager 1.00 1.00 1.00 1.00
Human Resources Specialist 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00
Occupational Health and Safety Specialist 0.25 0.25 1.00 1.00 Human Resources Total 5.25 5.25 6.00 6.00
Parks and Recreation
Parks and Recreation Administration
Director of Parks and Recreation 0.85 0.85 0.85 0.85
Accountant I/II 0.30 0.30 0.30 0.30
Administrative Assistant I/II 2.75 2.75 2.75 2.75
Administrative Supervisor 1.00 1.00 1.00 1.00
Management Analyst 0.85 0.85 0.85 0.85
Project Services Specialist 0.50 0.50 0.50 0.50
Recreation Coordinator 3.25 3.25 3.25 3.25
Recreation Manager 1.00 1.00 1.00 1.00
Recreation Supervisor 2.00 2.00 2.00 2.00
Parks and Recreation Administration Total 12.50 12.50 12.50 12.50 Parks Planning
Park/Maintenance Supervisor 0.20 0.20 0.20 0.20
Parks Planner 0.85 0.85 0.85 0.85
Project Services Specialist 0.25 0.25 0.25 0.25
Parks Planning Total 1.30 1.30 1.30 1.30
City Pool
Park/Maintenance Worker I/II 0.20 0.20 0.20 0.20
Recreation Coordinator 0.50 0.50 0.50 0.50
City Pool Total 0.70 0.70 0.70 0.70
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

175
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Citywide Park Assessment District
Director of Parks and Recreation 0.05 0.05 0.05 0.05
Accountant I/II 0.30 0.30 0.30 0.30
Park/Maintenance Manager 0.67 0.67 0.67 0.67
Park/Maintenance Supervisor 1.45 1.45 1.45 1.45
Park/Maintenance Worker I/II 5.50 5.50 5.50 5.50
Senior Park/Maintenance Worker 1.45 1.45 1.45 1.45
Citywide Park Assessment District Total 9.42 9.42 9.42 9.42 Senior Programs
Recreation Coordinator 0.25 0.25 0.25 0.25
Recreation Supervisor 1.00 1.00 1.00 1.00
Senior Programs Total 1.25 1.25 1.25 1.25
Landscape Operations
Director of Parks and Recreation 0.10 0.10 0.10 0.10
Accountant I/II 0.40 0.40 0.40 0.40
Administrative Assistant I/II 0.25 0.25 0.25 0.25
Management Analyst 0.15 0.15 0.15 0.15
Park/Maintenance Manager 0.33 0.33 0.33 0.33
Park/Maintenance Supervisor 1.35 1.35 1.35 1.35
Park/Maintenance Worker I/II 0.30 0.30 0.30 0.30
Senior Park/Maintenance Worker 0.55 0.55 0.55 0.55
Landscape Operations Total 3.43 3.43 3.43 3.43
Parks and Recreation Total 28.60 28.60 28.60 28.60
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

176
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Police
Police Department
Police Chief 0.85 0.85 0.85 0.85
Accounting Technician 0.75 0.75 0.75 0.75
Administrative Assistant I/II 1.00 1.00 0.90 0.90
Community Service Officer I/II 6.00 6.00 5.90 5.90
Executive Assistant 0.85 0.85 0.85 0.85
Police Captain 1.65 1.65 1.65 1.65
Police Lieutenant 3.70 3.70 3.70 3.70
Police Officer 54.00 54.00 54.00 54.00
Police Records Clerk I/II 5.00 5.00 5.00 5.00
Property and Evidence Technician I/II 1.00 1.00 1.00 1.00 Records Supervisor 1.00 1.00 1.00 1.00
Senior Community Service Officer 2.00 2.00 2.00 2.00
Senior Police Records Clerk 1.00 1.00 1.00 1.00
Senior Property and Evidence Technician 1.00 1.00 1.00 1.00 Sergeant 10.70 10.70 10.70 10.70
Police Department Total 90.50 90.50 90.30 90.30
Police Dispatch Center
Police Chief 0.15 0.15 0.15 0.15
Accounting Technician 0.25 0.25 0.25 0.25
Administrative Assistant I/II 0.00 0.00 0.10 0.10
Community Service Officer I/II 0.00 0.00 0.10 0.10
Executive Assistant 0.15 0.15 0.15 0.15
Police Captain 0.35 0.35 0.35 0.35
Police Lieutenant 0.30 0.30 0.30 0.30
Dispatch Supervisor 2.00 2.00 2.00 2.00
Dispatcher I/II 12.00 12.00 12.00 12.00
Sergeant 0.30 0.30 0.30 0.30
Police Dispatch Center Total 15.50 15.50 15.70 15.70
Regular Part-Time
Police Assistant 0.50 0.50 0.50 0.50
Police Assistant 0.50 0.50 0.50 0.50
Regular Part-Time Total 1.00 1.00 1.00 1.00
Police Total 107.00 107.00 107.00 107.00
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

177
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Public Works
Streets
Director of Public Works 0.10 0.10 0.10 0.10
Assistant Director Public Works 0.10 0.10 0.10 0.10
Administrative Assistant I/II 1.00 1.00 1.00 1.00
Administrative Supervisor 0.20 0.20 0.20 0.20
Electrician 1.00 1.00 1.00 1.00
Occupational Health and Safety Specialist 0.15 0.15 0.00 0.00 Purchasing Agent 0.20 0.20 0.20 0.20
Senior Associate Engineer 0.06 0.06 0.06 0.06
Senior Street Maintenance Worker 2.00 2.00 2.00 2.00
Street Maintenance Worker I/II 6.00 6.00 6.00 6.00
Street Sweeper Operator 3.00 3.00 3.00 3.00
Streets Manager 1.00 1.00 1.00 1.00
Streets Supervisor 1.00 1.00 1.00 1.00
Streets Total 15.81 15.81 15.66 15.66
Solid Waste Operations
Director of Public Works 0.25 0.25 0.25 0.25
Assistant Director Public Works 0.20 0.20 0.20 0.20
Administrative Assistant I/II 3.61 3.61 3.41 3.41
Administrative Supervisor 0.16 0.16 0.16 0.16
GIS Technician 0.00 0.00 0.33 0.33
Occupational Health and Safety Specialist 0.12 0.12 0.00 0.00 Project Services Specialist 0.05 0.05 0.05 0.05
Purchasing Agent 0.16 0.16 0.16 0.16
Senior Analyst 0.20 0.20 0.20 0.20
Senior Associate Engineer 0.10 0.10 0.10 0.10
Senior Solid Waste Equipment Operator 0.80 0.80 1.60 1.60 Solid Waste Equipment Operator I/II 15.00 15.00 17.00 17.00 Solid Waste Manager 0.80 0.80 0.80 0.80
Solid Waste Supervisor 1.80 1.80 1.60 1.60
Solid Waste Operations Total 23.25 23.25 25.86 25.86
Solid Waste Transfer Station
Assistant Director Public Works 0.05 0.05 0.05 0.05
Administrative Assistant I/II 0.40 0.40 0.60 0.60
Administrative Supervisor 0.04 0.04 0.04 0.04
Occupational Health and Safety Specialist 0.03 0.03 0.00 0.00 Purchasing Agent 0.04 0.04 0.04 0.04
Senior Solid Waste Equipment Operator 1.20 1.20 0.40 0.40 Solid Waste Equipment Operator I/II 1.00 1.00 1.00 1.00 Solid Waste Manager 0.20 0.20 0.20 0.20
Solid Waste Supervisor 0.20 0.20 0.40 0.40
Solid Waste Transfer Station Total 3.16 3.16 2.73 2.73
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

178
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Water Operations
Director of Engineering/City Engineer 0.10 0.10 0.10 0.10 Director of Public Works 0.25 0.25 0.25 0.25
Assistant Director Public Works 0.25 0.25 0.25 0.25
Administrative Assistant I/II 0.02 0.02 0.02 0.02
Administrative Secretary 1.00 1.00 1.00 1.00
Administrative Supervisor 0.20 0.20 0.20 0.20
Associate Engineer 0.20 0.20 0.20 0.20
Cross Connection Control Specialist 1.00 1.00 1.00 1.00 Electrician 1.00 1.00 1.00 1.00
Engineering Manager 0.50 0.50 0.50 0.50
GIS Technician 0.00 0.00 0.33 0.33
Occupational Health and Safety Specialist 0.15 0.15 0.00 0.00 Project Services Specialist 0.05 0.05 0.05 0.05
Purchasing Agent 0.20 0.20 0.20 0.20
Regulatory Compliance Supervisor 0.50 0.50 0.50 0.50
Senior Analyst 0.20 0.20 0.20 0.20
Senior Associate Engineer 0.20 0.20 0.20 0.20
Senior Water Distribution Worker 2.00 2.00 2.00 2.00
Senior Water Service Worker 1.00 1.00 1.00 1.00
Wastewater Lab Technician I/II 1.00 1.00 1.00 1.00
Water Distribution Supervisor 1.00 1.00 1.00 1.00
Water Distribution Worker I/II 6.00 6.00 6.00 6.00
Water Operations Manager 1.00 1.00 1.00 1.00
Water Production Supervisor 1.00 1.00 1.00 1.00
Water Production Worker I/II 3.00 3.00 3.00 3.00
Water Service Worker I/II 3.00 3.00 3.00 3.00
Water Operations Total 24.82 24.82 25.00 25.00
Water Non-Potable
Water Conservation Specialist 0.70 0.70 0.70 0.70
Water Non-Potable Total 0.70 0.70 0.70 0.70
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

179
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Wastewater Operations
Director of Engineering/City Engineer 0.10 0.10 0.10 0.10 Director of Public Works 0.30 0.30 0.30 0.30
Assistant Director Public Works 0.30 0.30 0.30 0.30
Administrative Assistant I/II 0.02 0.02 0.02 0.02
Administrative Secretary 1.00 1.00 1.00 1.00
Administrative Supervisor 0.20 0.20 0.20 0.20
Associate Engineer 0.20 0.20 0.20 0.20
Collection Systems Worker I/II 2.00 2.00 4.00 4.00
Construction Inspector I/II 0.20 0.20 0.20 0.20
Electrician 1.00 1.00 1.00 1.00
Engineering Manager 0.50 0.50 0.50 0.50
Environmental Compliance Inspector I/II 1.00 1.00 1.00 1.00 GIS Technician 0.00 0.00 0.34 0.34
Occupational Health and Safety Specialist 0.15 0.15 0.00 0.00 Project Services Specialist 0.05 0.05 0.05 0.05
Purchasing Agent 0.20 0.20 0.20 0.20
Regulatory Compliance Supervisor 0.50 0.50 0.50 0.50
Senior Analyst 0.20 0.20 0.20 0.20
Senior Associate Engineer 0.20 0.20 0.20 0.20
Senior Collection Systems Worker 1.00 1.00 1.00 1.00
Utilities Maintenance Mechanic 2.00 2.00 2.00 2.00
Wastewater Collection Supervisor 0.00 0.00 1.00 1.00
Wastewater Lab Technician I/II 1.00 1.00 1.00 1.00
Wastewater Operations Manager 1.00 1.00 1.00 1.00
Wastewater Treatment Operator I/II/III 5.00 5.00 5.00 5.00 Wastewater Treatment Senior Operator 1.00 1.00 1.00 1.00 Wastewater Treatment Operator Supervisor 1.00 1.00 1.00 1.00 Water Conservation Specialist 0.30 0.30 0.30 0.30
Wastewater Operations Total 20.42 20.42 23.61 23.61
Wastewater Lateral Maintenance
Collection Systems Worker I/II 1.00 1.00 1.00 1.00
Street Maintenance Worker I/II 0.00 0.00 2.00 2.00
Wastewater Lateral Maintenance Total 1.00 1.00 3.00 3.00 2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

180
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Fleet Maintenance Services
Director of Public Works 0.05 0.05 0.05 0.05
Assistant Director Public Works 0.05 0.05 0.05 0.05
Administrative Assistant I/II 0.50 0.50 0.50 0.50
Administrative Supervisor 0.10 0.10 0.10 0.10
Equipment Mechanic 3.00 3.00 3.00 3.00
Fleet Supervisor 1.00 1.00 1.00 1.00
Fleet/Facilities Manager 0.75 0.75 0.75 0.75
Occupational Health and Safety Specialist 0.07 0.07 0.00 0.00 Purchasing Agent 0.10 0.10 0.10 0.10
Senior Associate Engineer 0.02 0.02 0.02 0.02
Fleet Maintenance Services Total 5.64 5.64 5.57 5.57
Facilities Maintenance Services
Director of Public Works 0.05 0.05 0.05 0.05
Assistant Director Public Works 0.05 0.05 0.05 0.05
Administrative Assistant I/II 0.50 0.50 0.50 0.50
Administrative Supervisor 0.10 0.10 0.10 0.10
Facilities Maintenance Supervisor 1.00 1.00 1.00 1.00
Facilities Maintenance Worker I/II 3.00 3.00 3.00 3.00
Fleet/Facilities Manager 0.25 0.25 0.25 0.25
Occupational Health and Safety Specialist 0.08 0.08 0.00 0.00 Purchasing Agent 0.10 0.10 0.10 0.10
Facilities Maintenance Services Total 5.13 5.13 5.05 5.05 Public Works Total 99.93 99.93 107.18 107.18
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized

181
2024/25 – 2025/26 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (Continued) Legislative - Elected and Appointed Employees
City Council
Mayor 1.00 1.00 1.00 1.00Vice Mayor 1.00 1.00 1.00 1.00Council Member 3.00 3.00 3.00 3.00 Art Commissioners 5.00 5.00 5.00 5.00Brentwood Neighborhood Committee 10.00 10.00 0.00 0.00Park and Recreation Commissioners 5.00 5.00 5.00 5.00Planning Commissioners 5.00 5.00 5.00 5.00Youth Commissioners 10.00 10.00 10.00 10.00 Legislative - Elected and Appointed Total 40.00 40.00 30.00 30.00 TOTAL AUTHORIZED FULL-TIME EMPLOYEES 329.00 329.00 338.00 338.00 TOTAL REGULAR PART-TIME EMPLOYEES 1.00 1.00 1.00 1.00
TOTAL ELECTED AND APPOINTED EMPLOYEES 40.00 40.00 30.00 30.00 GRAND TOTALS 370.00 370.00 369.00 369.00
Beginning in
Department Division FY 2024/25
Community Development Community Enrichment 1.00Public Works Solid Waste Operations 2.33Public Works Water Operations 0.33Public Works Wastewater Operations 5.34 Total 9.00
2025/26
Budget
2024/25
Budget
2023/24
Authorized
2022/23
Authorized
Total New Personnel Requests (Included in Full-Time Employee Count Above)

182
2024/25 – 2025/26 Operating Budget
Appendix

FUND EXPENDITURE SUMMARY BY DIVISION
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change 100 - GENERAL FUND
100-1101 General Fund Transfers $ 12,980,586 $ 5,473,249 $ 5,748,232 $ 4,036,881 -26.24% $ 3,583,621 -11.23% 100-1201 City Council 394,988 453,825 409,784 447,624 -1.37% 461,108 3.01% 100-1202 City Manager 890,867 1,021,862 981,176 1,051,745 2.92% 1,087,229 3.37% 100-1203 City Attorney 1,865,822 2,259,607 1,860,133 2,483,917 9.93% 2,514,543 1.23% 100-1204 Economic Development 1,152,671 1,558,602 1,262,494 1,440,502 -7.58% 1,323,720 -8.11% 100-1205 City Clerk 714,446 617,065 612,203 837,767 35.77% 700,179 -16.42% 100-1206 Human Resources 1,464,980 1,988,076 1,851,227 2,019,707 1.59% 2,128,643 5.39% 100-1303 Business Services 1,305,772 1,411,870 1,350,210 1,443,081 2.21% 1,504,566 4.26% 100-1304 Financial Services 1,352,240 1,573,336 1,548,599 1,611,587 2.43% 1,674,258 3.89% 100-1305 Successor Agency 1,736,555 1,848,046 1,827,498 1,697,556 -8.14% 824,329 -51.44% 100-1403 Library 426,592 500,722 500,722 539,740 7.79% 556,616 3.13% 100-1409 Women's Club 1,756 1,655 0 0 -100.00% 0 0.00%
100-1413 Delta Community Services 24,000 24,000 24,000 0 -100.00% 0 0.00% 100-1414 Brentwood Neighborhood Committee 0 2,122 1,381 0 -100.00% 0 0.00% 100-1417 Senior Nutrition Program 26,000 26,000 26,000 26,000 0.00% 26,000 0.00% 100-1418 Animal Services 526,793 568,165 568,165 704,453 23.99% 704,453 0.00% 100-1419 Family Justice Center 0 56,000 56,000 28,000 -50.00% 28,000 0.00% 100-1501 Police Department 25,243,165 28,371,660 26,455,673 28,883,369 1.80% 30,219,367 4.63% 100-1511 Police Dispatch Center 3,503,022 4,042,121 3,823,053 4,393,443 8.69% 4,493,055 2.27% 100-1602 Landscape Operations 1,378,223 1,531,815 1,468,450 1,642,109 7.20% 1,699,687 3.51% 100-1603 Streets 4,106,366 4,792,708 4,683,426 5,060,859 5.59% 5,183,533 2.42% 100-1701 Non-Departmental 920,592 1,114,718 966,637 1,042,662 -6.46% 1,071,403 2.76% 100-2101 Building 2,401,186 2,969,048 2,409,299 2,848,101 -4.07% 2,919,022 2.49% 100-2102 Community Enrichment 983,280 1,079,135 1,048,896 1,381,125 27.98% 1,411,022 2.16% 100-2201 Planning 1,694,630 2,058,213 1,781,972 2,334,789 13.44% 2,218,356 -4.99% 100-2202 Planning Commission 17,096 30,370 29,804 35,500 16.89% 35,970 1.32% 100-2301 Engineering 1,810,335 2,010,287 1,874,278 2,102,679 4.60% 2,188,716 4.09% 100-2303 Transportation 548,648 595,080 587,032 621,931 4.51% 646,564 3.96% 100-3601 CIP Administration 1,234,532 1,526,749 1,319,109 1,564,446 2.47% 1,641,324 4.91% 100-5101 Parks and Recreation Administration 2,503,070 2,899,635 2,611,646 2,879,505 -0.69% 3,007,315 4.44% 100-5102 City Pool 1,182,399 1,362,609 1,362,609 1,450,883 6.48% 1,499,578 3.36% 100-5106 Park and Recreation Commission 6,399 9,811 7,488 10,385 5.85% 10,497 1.08% 100-5107 Youth Commission 2,989 4,947 4,817 5,080 2.69% 5,247 3.29% 100-5108 Parks Planning 189,452 331,970 281,042 323,820 -2.46% 326,550 0.84% 100-5109 Art Commission 534 1,029 1,029 1,063 3.30% 1,099 3.39% 100-5110 Community Center 814,151 855,740 855,740 931,064 8.80% 964,950 3.64% 100-5111 Senior Programs 326,116 394,838 309,375 424,857 7.60% 448,254 5.51% 100-5112 Brentwood Senior Activity Center 504,272 541,423 541,423 611,423 12.93% 643,014 5.17% 100-62xx Sports Programs 319,544 457,472 384,066 384,295 -16.00% 400,259 4.15% 100-63xx Recreation Programs 630,133 889,746 771,106 838,586 -5.75% 829,939 -1.03% Total General Fund 75,184,202 77,255,326 72,205,794 78,140,534 1.15% 78,981,986 1.08%

183
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change

ENTERPRISE FUNDS
540, 543 - Solid Waste
540-5301 Solid Waste Operations $ 11,604,436 $ 16,015,426 $ 13,970,610 $ 15,911,327 -0.65% $ 16,096,486 1.16% 540-5302 Solid Waste Utility Billing 990,575 1,449,895 1,424,239 1,209,819 -16.56% 1,222,279 1.03% 540-5303 Solid Waste Transfer Station 2,443,512 2,987,085 2,581,898 2,958,421 -0.96% 3,063,256 3.54% 543-5350 Solid Waste Replacement 60,985 202,125 52,509 203,769 0.81% 204,175 0.20% Total Solid Waste 15,099,508 20,654,531 18,029,256 20,283,336 -1.80% 20,586,196 1.49% 560, 563 - Water
560-5501 Water Operations 30,270,664 30,577,224 29,574,236 34,482,314 12.77% 34,544,707 0.18% 560-5502 Water Utility Billing 717,653 1,216,110 1,155,027 1,269,850 4.42% 1,281,994 0.96% 560-5504 Water Non-Potable 303,559 532,328 527,613 573,592 7.75% 587,630 2.45% 563-5550 Water Replacement 3,883,233 1,810,388 1,810,388 2,057,186 13.63% 3,297,706 60.30% Total Water 35,175,109 34,136,050 33,067,264 38,382,942 12.44% 39,712,037 3.46% 590, 593 - Wastewater
590-5801 Wastewater Operations 27,382,019 17,772,332 16,461,991 17,482,050 -1.63% 18,652,218 6.69% 590-5802 Wastewater Utility Billing 793,962 1,166,560 1,110,464 1,216,252 4.26% 1,231,320 1.24% 590-5803 Wastewater Lateral Maintenance 243,869 332,850 332,850 704,121 111.54% 734,777 4.35% 593-5850 Wastewater Replacement 2,926,804 777,768 777,768 662,700 -14.79% 3,207,510 384.01% Total Wastewater 31,346,654 20,049,510 18,683,073 20,065,123 0.08% 23,825,825 18.74% 501 - City Rentals
501-5001 Sand Creek Property Common Area Maintenance 267,409 235,285 235,285 0 -100.00% 0 0.00% 501-5002 Sand Creek Property Rental 30,404 0 0 0 0.00% 0 0.00% 501-5004 642 Second Street 11,169 0 0 0 0.00% 0 0.00%
Total City Rentals 308,982 235,285 235,285 0 -100.00% 0 0.00% 510, 511, 513 - Housing
510-5010 Housing Administration 610,247 833,299 665,889 867,925 4.16% 869,132 0.14% 511-5100 Housing Rental Units 283,252 258,976 232,718 258,563 -0.16% 266,440 3.05% 513-5050 Housing Replacement 24,767 100,500 20,510 100,785 0.28% 100,891 0.11% Total Housing 918,266 1,192,775 919,117 1,227,273 2.89% 1,236,463 0.75% Total Enterprise Funds 82,848,519 76,268,151 70,933,995 79,958,674 4.84% 85,360,521 6.76%

184
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change

INTERNAL SERVICE FUNDS
701-7101 Information Systems $ 3,377,729 $ 4,718,679 $ 4,378,382 $ 4,549,944 -3.58% $ 4,682,074 2.90% 702-7201 Vehicle and Equipment Replacement 1,835,538 7,362,524 6,403,376 4,993,074 -32.18% 4,222,505 -15.43% 703-7301 Information Systems Replacement 1,558,784 1,695,005 557,863 977,564 -42.33% 919,952 -5.89% 704 - Facilities Replacement
704-7400 Facilities Replacement Administration 8,086 307,898 209,455 312,026 1.34% 312,888 0.28% 704-7401 City Hall Facilities Replacement 35,570 260,682 210,682 32,494 -87.54% 90,440 178.33% 704-7407 Police Facilities Replacement 46,430 150,000 150,000 50,000 -66.67% 0 -100.00% 704-7408 City Council Chambers Facilities Replacement 0 5,000 0 0 -100.00% 0 0.00% 704-7411 Library Facilities Replacement 5,565 9,971 9,971 0 -100.00% 0 0.00% 704-7413 Aquatic Complex Facilities Replacement 0 0 0 440,000 100.00% 36,000 -91.82% 704-7418 City Soundwall Replacement 0 25,000 25,000 25,000 0.00% 25,000 0.00% 704-7419 BUSD Joint Use Agreement 5,036 31,343 31,342 6,084 -80.59% 234,208 3749.57% 704-7421 Community Center Facilities Replacement 0 199,029 176,717 25,000 -87.44% 57,000 128.00% 704-7422 Senior Activity Center Facilities Replacement 32,216 15,000 15,000 277,000 1746.67% 208,830 -24.61% 704-7423 Civic Center Parking Garage Facilities Replacement 506 465,283 212,717 296,000 -36.38% 36,000 -87.84% Total Facilities Replacement 133,409 1,469,206 1,040,884 1,463,604 -0.38% 1,000,366 -31.65% 705-7501 Tuition 12,846 31,103 18,588 31,654 1.77% 31,685 0.10% 706-7601 Fleet Maintenance Services 2,087,102 2,392,924 2,188,263 2,649,173 10.71% 2,630,916 -0.69% 707 - Facilities Maintenance Services
707-7702 Facilities Maintenance Services 968,861 1,237,560 1,187,412 1,217,706 -1.60% 1,225,826 0.67% 707-7704 City Hall Facilities Maintenance 208,898 278,345 275,523 285,860 2.70% 296,921 3.87% 707-7705 Parking Garage Facilities Maintenance 33,567 74,290 74,290 81,631 9.88% 84,838 3.93% 707-7706 Community Center Facilities Maintenance 104,899 119,645 113,280 125,921 5.25% 130,842 3.91% 707-7707 Library Facilities Maintenance 62,144 66,244 66,244 73,193 10.49% 76,036 3.88% 707-7708 Aquatic Complex Facilities Maintenance 29,768 70,112 70,112 77,311 10.27% 80,327 3.90% 707-7709 Senior Center Facilities Maintenance 44,475 62,607 62,607 64,611 3.20% 67,108 3.86% 707-7710 Police Department Facilities Maintenance 110,538 118,597 114,175 133,431 12.51% 138,596 3.87% 707-7711 Dispatch Center Facilities Maintenance 17 1,092 1,092 2,841 160.16% 2,955 4.01% 707-7712 Police Substation Facilities Maintenance 4,070 6,790 6,790 7,062 4.01% 7,344 3.99% 707-7713 CD Building Facilities Maintenance 4,757 9,198 9,198 12,060 31.12% 12,489 3.56% 707-7714 LMC/Tech Center Facilities Maintenance 11,594 0 0 0 0.00% 0 0.00% 707-7715 Downtown Fountains Facilities Maintenance 0 7,203 7,203 7,348 2.01% 7,641 3.99% 707-7716 648 Second Street Facilities Maintenance 5,149 8,144 8,144 8,470 4.00% 8,809 4.00%

185
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change INTERNAL SERVICE FUNDS (Continued)
707 - Facilities Maintenance Services (Continued)
707-7717 Municipal Service Center Facilities Maintenance $ 37,306 $ 65,436 $ 55,570 $ 70,163 7.22% $ 72,879 3.87% 707-7718 Fleet Maintenance Facilities Maintenance 13,042 25,427 23,402 24,156 -5.00% 25,052 3.71% 707-7719 Wastewater Building Facilities Maintenance 25,361 29,320 29,320 33,037 12.68% 34,301 3.83% 707-7720 Solid Waste Transfer Station Facilities Maintenance 27,288 22,756 22,756 28,215 23.99% 29,270 3.74% Total Facilities Maintenance Services 1,691,734 2,202,766 2,127,118 2,253,016 2.28% 2,301,234 2.14% 708 - Parks and LLAD Replacement
708-7800 Citywide Parks Replacement 1,050,203 781,185 750,502 1,232,271 57.74% 975,000 -20.88% 708-7801 LLAD Replacement Administration 73,610 343,127 77,046 606,846 76.86% 741,139 22.13% 708-7802 94-1 Brentwood Country Club Replacement 341,264 381,765 381,765 431,073 12.92% 477,639 10.80% 708-7999 95-3 Pheasant Run Replacement 0 0 0 546 100.00% 0 -100.00% 708-7998 95-4 Diablo Estates Replacement 0 2 2 46 2200.00% 0 -100.00% 708-7803 95-5 California Spirit and Glory Replacement 0 1,695 0 0 -100.00% 0 0.00% 708-7804 95-6 Gerry Ranch Replacement 0 248 33 8,924 3498.39% 0 -100.00% 708-7805 95-2 Hawthorn Replacement 3,784 0 0 0 0.00% 13,728 100.00% 708-7806 95-7 SPA D Replacement 7,009 500 500 0 -100.00% 0 0.00% 708-7807 95-8 Garin Ranch Replacement 2,038 15,524 15,524 50,886 227.79% 29,047 -42.92% 708-7809 97-1 Brentwood Lakes Replacement 0 0 0 0 0.00% 17,605 100.00% 708-7811 98-5 Arroyo Seco Replacement 6,949 0 0 0 0.00% 0 0.00% 708-7812 98-3 Solana Replacement 18 0 0 3,377 100.00% 8,065 138.82% 708-7813 98-4 Birchwood Estates Replacement 0 3,388 3,388 5,767 70.22% 0 -100.00% 708-7814 99-3 SPA L Replacement 45,669 3,435 0 0 -100.00% 0 0.00% 708-7815 99-4 California Grove Replacement 2,133 1,887 1,887 0 -100.00% 0 0.00% 708-7817 99-6 Trailside Replacement 0 3,854 3,339 0 -100.00% 0 0.00% 708-7818 99-7 Termo Replacement 929 47,943 47,708 9,151 -80.91% 0 -100.00% 708-7819 99-8 Gerry Property Replacement 0 2,268 2,268 0 -100.00% 0 0.00% 708-7820 99-9 Richmond American Replacement 182 0 0 12,293 100.00% 41,254 235.59% 708-7821 00-2 Lyon Woodfield Replacement 4,326 1,452 1,452 0 -100.00% 0 0.00% 708-7822 00-3 California Orchard Replacement 0 2,226 2,226 0 -100.00% 0 0.00% 708-7823 00-4 Brentwood Park Replacement 1,914 11,712 11,712 0 -100.00% 0 0.00% 708-7825 02-2 Oak Street Replacement 12,068 32,753 30,248 0 -100.00% 0 0.00% 708-7826 02-3 Apricot Way Replacement 11,365 28,027 28,027 0 -100.00% 0 0.00% 708-7828 02-5 Sand Creek and Brentwood Blvd Replacement 16,282 0 0 0 0.00% 0 0.00% 708-7829 02-6 Balfour and John Muir Replacement 0 920 920 0 -100.00% 0 0.00% 708-7830 02-7 San Jose and Sand Creek Replacement 9,676 0 0 0 0.00% 0 0.00%

186
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change INTERNAL SERVICE FUNDS (Continued)
708 - Parks and LLAD Replacement (Continued)
708-7831 02-8 Lone Tree Arco Replacement $ 0 $ 459 $ 459 $ 553 20.48% $ 0 -100.00% 708-7834 02-11 Lone Tree Plaza Replacement 0 30 30 0 -100.00% 0 0.00% 708-7837 03-2 Meritage Lone Tree Replacement 46,688 12,549 640 0 -100.00% 0 0.00% 708-7839 03-4 Tri City Plaza Replacement 0 306 306 0 -100.00% 0 0.00% 708-7840 03-5 West Summerset Replacement 0 7,453 7,453 0 -100.00% 0 0.00% 708-7841 03-6 Arbor Village Replacement 0 0 0 2,322 100.00% 0 -100.00% 708-7842 03-7 Garin Ranch Replacement 0 765 765 0 -100.00% 0 0.00% 708-7844 04-2 Balfour-Griffith Commercial Replacement 1,713 0 0 0 0.00% 0 0.00% 708-7845 05-2 So. Brentwood Blvd Commercial Replacement 0 7,267 7,267 0 -100.00% 0 0.00% 708-7846 06-2 Palmilla Replacement 6,592 7,203 7,203 7,780 8.01% 8,013 2.99% 708-7847 06-3 Vineyards Replacement 3,288 0 0 11,708 100.00% 0 -100.00% 708-7849 06-5 Barrington Replacement 0 40,871 39,153 0 -100.00% 0 0.00% 708-7850 11-1 No. Brentwood Blvd Replacement 195 0 0 0 0.00% 915 100.00% 708-7851 14-1 Mission Grove Replacement 0 0 0 0 0.00% 3,230 100.00% 708-7852 14-2 Ferro-Ronconi Replacement 0 0 0 0 0.00% 17,120 100.00% 708-7853 15-1 Bella Fiore Replacement 0 0 0 470 100.00% 0 -100.00% 708-7854 15-2 Renaissance Estates Replacement 7,278 0 0 0 0.00% 0 0.00% 708-7856 16-2 Sellers Replacement 0 0 0 0 0.00% 2,800 100.00% 708-7858 17-2 Catching's Ranch Replacement 0 0 0 0 0.00% 969 100.00% 708-7895 Grant Street Trail Replacement 21,279 27,079 27,079 0 -100.00% 0 0.00% 708-7896 Arterial Landscape Replacement 210,368 271,228 259,962 269,679 -0.57% 350,268 29.88% 708-7897 Arterial Lighting Replacement 0 0 0 78,000 100.00% 78,000 0.00% Total Parks and LLAD Replacement 1,886,820 2,041,218 1,708,864 2,731,692 33.83% 2,764,792 1.21% 709 - Insurance
709-7902 Legal Matters 65,779 65,375 65,375 80,000 22.37% 83,200 4.00% 709-7903 Property and Flood Insurance 3,077,361 3,610,590 3,500,912 4,047,121 12.09% 4,246,467 4.93% Total Insurance 3,143,140 3,675,965 3,566,287 4,127,121 12.27% 4,329,667 4.91%

187
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change INTERNAL SERVICE FUNDS (Continued)
710 - Pension/OPEB Obligation
710-7110 General Fund Pension/OPEB Obligation $ 2,561,672 $ 6,482,376 $ 5,334,046 $ 6,389,321 -1.44% $ 4,452,755 -30.31% 710-7901 Citywide Pension/OPEB Obligation 3,154,047 3,120,775 3,120,077 2,854,768 -8.52% 2,908,249 1.87% Total Pension/OPEB Obligation 5,715,719 9,603,151 8,454,123 9,244,089 -3.74% 7,361,004 -20.37% Total Internal Service Funds 21,442,821 35,192,541 30,443,748 33,020,931 -6.17% 30,244,195 -8.41%

SPECIAL REVENUE FUNDS
203-209 - Gas Tax
203-0001 2105 Highway Users Tax 364,108 403,799 403,799 423,451 4.87% 407,831 -3.69% 205-0001 2106 Highway Users Tax 224,694 244,086 244,086 256,940 5.27% 246,973 -3.88% 206-0001 2107 Highway Users Tax 496,257 484,389 484,389 646,102 33.38% 557,376 -13.73% 207-0001 2107.5 Highway Users Tax 7,503 7,510 7,500 7,500 -0.13% 7,500 0.00% 208-0001 2103 Highway Users Tax 591,257 596,230 596,230 593,773 -0.41% 570,165 -3.98% 209-0001 2032 Road Maintenance and Rehabiliation Account 1,502,454 1,601,933 1,600,892 1,803,462 12.58% 1,803,548 0.00% Total Gas Tax 3,186,273 3,337,947 3,336,896 3,731,228 11.78% 3,593,393 -3.69% 214-0001 SB1186 Disability Access 2,912 21,186 1,316 21,695 2.40% 22,270 2.65% 216 - Police Grants
216-0001 Police Grants Administration 445 38,369 0 175,000 356.10% 175,000 0.00% 216-15050 Supplemental Law Enforcement Services Fund (SLESF) 124,801 438,907 432,907 150,000 -65.82% 150,000 0.00% 216-15060 Officer Wellness and Mental Health 0 46,338 46,338 0 -100.00% 0 0.00% 216-15180 Every 15 Minutes 0 6,000 0 0 -100.00% 0 0.00% 216-15220 OTS Selective Traffic Enforcement Program 82,299 153,843 153,843 0 -100.00% 0 0.00% Total Police Grants 207,545 683,457 633,088 325,000 -52.45% 325,000 0.00% 217 - Grants
217-0001 Grant Administration 0 37,150 0 175,000 371.06% 175,000 0.00% 217-18050 MPA Risk Control Services Grant 0 12,900 12,900 0 -100.00% 0 0.00% 217-18111 MTC - Bike/Pedestrian Safety 0 200,000 100,000 0 -100.00% 0 0.00% 217-18115 MTC - Regional Early Action Planning (REAP) Grant 0 30,819 30,819 0 -100.00% 0 0.00% 217-18170 One Bay Area Grant (OBAG) 0 557,406 557,406 0 -100.00% 0 0.00% 217-18190 State Water Resource Control Board (SWRCB) 268,388 0 0 0 0.00% 0 0.00% 217-18200 CA DWR - IRWM Grant 250,000 0 0 0 0.00% 0 0.00% 217-18210 CA DWR - Prop 1/68 SGWP Grant 72,190 0 0 0 0.00% 0 0.00% 217-18250 CA HCD - SB2 Planning Grant 0 310,000 0 309,847 -0.05% 0 -100.00% 217-18260 CA HCD - Local Early Action Planning (LEAP) Grant 0 300,000 0 0 -100.00% 0 0.00% 217-18270 CA DPR - 2018 Parks Grant 177,952 0 0 0 0.00% 0 0.00% Total Grants 768,530 1,448,275 701,125 484,847 -66.52% 175,000 -63.91%

188
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change SPECIAL REVENUE FUNDS (Continued)
219-xxxxx Economic Development Grant $ 220,520 $ 278,055 $ 267,655 $ 292,900 5.34% $ 292,925 0.01% 229-0001 American Rescue Plan Act of 2021 6,923,339 0 0 0 0.00% 0 0.00% 230 - Citywide Park Assessment District
230-2501 Citywide Park Administration 3,400,802 2,992,939 2,815,083 3,179,695 6.24% 3,331,945 4.79% 230-2502 Apple Hill Park 31,695 45,083 29,028 49,761 10.38% 51,545 3.59% 230-2504 Creekside Park 85,049 111,025 111,025 126,009 13.50% 132,156 4.88% 230-2505 Summerwood Park 49,565 63,106 63,106 94,364 49.53% 99,598 5.55% 230-2506 Garin Park 49,078 62,850 49,655 60,587 -3.60% 63,102 4.15% 230-2507 Spirit & Glory Park 19,499 28,128 28,128 30,645 8.95% 32,356 5.58% 230-2508 McClarren Park 21,579 27,892 25,994 23,870 -14.42% 24,814 3.95% 230-2509 Veteran Park & Pool 96,611 155,229 132,956 174,555 12.45% 181,712 4.10% 230-2510 Loma Vista Park 63,001 81,682 81,682 104,452 27.88% 110,145 5.45% 230-2511 Sunset Park 667,975 914,712 914,712 1,079,054 17.97% 1,117,112 3.53% 230-2512 Marsh Creek Staging 10,244 16,081 10,942 16,247 1.03% 16,859 3.77% 230-2513 City Park 51,531 42,352 42,323 44,822 5.83% 47,135 5.16% 230-2514 Curtis Park 1,409 4,146 1,830 4,513 8.85% 4,708 4.32% 230-2515 Windsor Way Park 2,009 3,035 2,151 3,096 2.01% 3,235 4.49% 230-2516 Homecoming Park 10,301 18,485 17,500 23,641 27.89% 24,887 5.27% 230-2517 Marsh Creek Vista Park 4,546 7,410 5,826 6,667 -10.03% 7,038 5.56% 230-2518 California Orchard Park 39,643 55,611 50,911 47,582 -14.44% 49,532 4.10% 230-2519 Miwok Park 98,743 100,323 75,500 98,543 -1.77% 102,565 4.08% 230-2520 Summerset Park 57,332 83,685 77,990 94,345 12.74% 98,337 4.23% 230-2521 Arbor View Park 39,149 64,379 42,804 63,455 -1.44% 66,288 4.46% 230-2522 Lake Park 11,018 15,487 11,303 13,944 -9.96% 14,527 4.18% 230-2523 Balfour-Guthrie Park 57,018 81,604 62,307 80,031 -1.93% 83,108 3.84% 230-2524 Skate Park 279 1,381 442 1,428 3.40% 1,495 4.69% 230-2525 Walnut Park 38,407 54,219 43,065 51,014 -5.91% 53,340 4.56% 230-2526 Marsh Creek Trailhead Park (R-Area) 2,236 3,538 2,348 3,382 -4.41% 3,492 3.25% 230-2527 Blue Goose Park (03-2) 64,406 65,207 62,654 70,455 8.05% 73,204 3.90% 230-2528 Dakota Park (06-5) 38,443 48,593 48,593 47,737 -1.76% 49,585 3.87% 230-2530 Oak Meadow Park 87,648 121,250 89,662 109,071 -10.04% 112,961 3.57% 230-2531 Sand Creek Soccer Park 182 2,339 1,500 2,456 5.00% 2,579 5.01% 230-2533 King Park 62,930 39,796 29,405 36,618 -7.99% 37,998 3.77% 230-2540 R-Area Parks and Trailheads 12,289 16,417 13,816 17,209 4.82% 46,702 171.38% 230-2541 95-8 Garin Ranch Parks 2,338 4,174 3,787 5,321 27.48% 5,608 5.39% 230-2542 97-1 Brentwood Lakes Parks 16,705 22,109 20,952 23,307 5.42% 24,269 4.13% 230-2543 99-7 Termo Parks 34,059 47,281 42,879 45,366 -4.05% 47,741 5.24% 230-2544 02-2 Oakstreet Parks 97,437 132,072 132,072 127,863 -3.19% 133,910 4.73%

189
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change SPECIAL REVENUE FUNDS (Continued)
230 - Citywide Park Assessment District (Continued)
230-2545 02-3 Apricot Way Parks $ 103,035 $ 389,820 $ 147,766 $ 391,195 0.35% $ 409,432 4.66% 230-2546 02-13 Stonehaven Parks 2,172 2,879 2,879 4,173 44.95% 4,399 5.42% 230-2547 03-2 Meritage Lone Tree Parks 316,976 419,534 411,570 490,192 16.84% 514,375 4.93% 230-2548 03-3 Brookdale Court Parks 18,386 23,918 19,238 21,725 -9.17% 22,658 4.29% 230-2549 03-5 West Summerset Parks 6,552 11,177 7,306 11,433 2.29% 11,897 4.06% 230-2550 06-2 Palmilla Parks 74,587 110,567 110,567 131,966 19.35% 138,436 4.90% 230-2551 06-3 Vineyards Parks 57,182 139,603 121,455 130,650 -6.41% 249,922 91.29% 230-2552 06-5 Barrington Parks 21,961 23,728 22,090 28,256 19.08% 29,488 4.36% 230-2553 14-1 Mission Grove Parks 17,029 21,913 17,238 19,726 -9.98% 20,495 3.90% 230-2554 14-2 Ferro-Ronconi Parks 6,336 7,446 5,678 7,318 -1.72% 7,615 4.06% 230-2555 15-1 Bella Fiore Parks 5,452 6,974 5,414 6,230 -10.67% 6,550 5.14% 230-2556 16-2 Sellers Parks 9,755 13,126 11,237 13,701 4.38% 14,259 4.07% 230-2557 17-1 Sparrow Parks 14,398 20,140 20,140 24,583 22.06% 25,925 5.46% 230-2558 19-1 Terrene Parks 38,033 65,639 60,234 58,111 -11.47% 60,741 4.53% 230-2559 19-2 Alvernaz Parks 15,911 54,150 16,440 65,525 21.01% 39,566 -39.62% Total Citywide Park Assessment District 6,032,921 6,844,234 6,123,183 7,365,889 7.62% 7,811,346 6.05% 231-0001 Community Facilities District #2 686,321 714,921 700,996 728,776 1.94% 747,380 2.55% 232-0001 Community Facilities District #3 2,131,312 2,441,536 2,347,534 2,430,531 -0.45% 2,461,120 1.26% 233, 235 - Community Facilities District #4
233-0001 Community Facility District #4 - Services 2,890,352 3,102,577 3,009,776 3,212,273 3.54% 3,335,493 3.84% 235-0001 Community Facilities District #4 - Facilities 168,767 212,586 212,480 213,464 0.41% 214,366 0.42% Total Community Facilities District #4 3,059,119 3,315,163 3,222,256 3,425,737 3.34% 3,549,859 3.62% 234-0001 Community Facilities District #5 2,544,144 3,233,978 2,892,616 3,106,668 -3.94% 3,234,056 4.10% 250-0001 Water Development Impact Fee 2,937,416 2,253,324 2,195,923 2,537,519 12.61% 6,315,849 148.90% 251-0001 Roadway Development Impact Fee 1,066,214 9,977,061 9,886,224 5,269,537 -47.18% 4,261,939 -19.12% 252-0001 Parks and Trails Development Impact Fee 7,040,830 2,301,200 2,207,794 531,444 -76.91% 579,548 9.05% 255-0001 Wastewater Development Impact Fee 25,736,354 8,060,585 5,797,811 584,809 -92.74% 6,325,210 981.59% 256-0001 Community Facilities Development Impact Fee 170,497 179,157 167,747 177,690 -0.82% 173,130 -2.57% 261-0001 Development Impact Fee Administration 300,389 251,604 250,782 251,453 -0.06% 226,521 -9.92% 262-0001 Agriculture Land Administration 44,944 57,420 57,295 139,637 143.19% 52,755 -62.22% 263-0001 Agriculture Land Acquisition 17,406 224,447 40,058 259,158 15.47% 84,809 -67.28% 264-0001 First-Time Homebuyer 10,748 121,291 1,081 131,439 8.37% 131,509 0.05% 265-0001 Affordable Housing In-Lieu Fee 579,211 735,338 639,393 798,545 8.60% 825,378 3.36% 267-0001 Public Art Administration 851 867 867 1,242 43.25% 1,342 8.05%

190
2024/25 – 2025/26 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change SPECIAL REVENUE FUNDS (Continued)
268-0001 Public Art Acquisition $ 377,791 $ 41,521 $ 21,332 $ 7,501 -81.93% $ 7,899 5.31% 269-0001 Parking In-Lieu 0 50 0 2 -96.00% 2 0.00%
272-0001 Riparian Mitigation Site Maintenance 756 1,381 1,300 5,516 299.42% 2,200 -60.12% 280-xxxx Asset Forfeiture 0 174,145 174,000 0 -100.00% 0 0.00% 281-0001 Abandoned Vehicle Abatement 76 80,090 80,000 75,000 -6.36% 70,000 -6.67% 285-0001 PEG Media 581 5,588 2,504 3,714 -33.54% 3,770 1.51% 286-0001 Parks Advertising 24,850 0 0 0 0.00% 0 0.00%
293-0001 Measure J 1,336,213 1,311,511 1,310,576 1,422,568 8.47% 1,522,469 7.02% 302-0001 City Low Income Housing 13 5,050 0 5,000 -0.99% 5,000 0.00% 6xx - Landscape and Lighting Assessment Districts (LLAD) 600-6101 94-1 Brentwood Country Club 1,005,988 1,021,372 1,002,851 1,074,925 5.24% 1,131,721 5.28% 601-6101 95-3 Pheasant Run 10,423 9,955 9,955 10,558 6.06% 11,118 5.30% 602-6101 95-4 Diablo Estates 9,520 9,507 9,498 10,009 5.28% 10,553 5.44% 603-6101 95-5 California Spirit and Glory 265,188 280,736 280,736 303,339 8.05% 319,585 5.36% 604-6101 95-6 Gerry Ranch 51,254 49,876 49,178 57,523 15.33% 60,295 4.82% 605-6101 95-2 Hawthorn 192,706 216,043 216,043 238,937 10.60% 251,097 5.09% 606-6101 95-7 SPA D 195,191 188,249 188,249 202,827 7.74% 213,219 5.12% 607-6101 95-8 Garin Ranch 459,291 456,225 456,225 515,832 13.07% 535,648 3.84% 608-6101 97-2 Marsh Creek 40,458 40,221 40,160 42,562 5.82% 44,925 5.55% 609-6101 97-1 Brentwood Lakes 421,370 438,544 425,868 465,905 6.24% 487,795 4.70% 610-6101 97-3 Brentwood Park 39,574 37,139 37,139 39,247 5.68% 41,562 5.90% 611-6101 98-5 Arroyo Seco 37,234 36,449 36,449 38,745 6.30% 40,711 5.07% 612-6101 98-3 Solana 42,184 38,905 38,905 42,180 8.42% 44,315 5.06% 613-6101 98-4 Birchwood Estates 43,964 40,088 40,088 47,759 19.14% 50,190 5.09% 614-6101 99-3 SPA L 748,571 797,979 774,672 827,798 3.74% 868,556 4.92% 615-6101 99-4 California Grove 58,225 58,019 58,019 64,859 11.79% 67,297 3.76% 616-6101 99-5 Deer Creek 649,542 732,490 706,449 779,884 6.47% 819,817 5.12% 617-6101 99-6 Trailside 47,864 57,143 52,254 55,225 -3.36% 57,957 4.95% 618-6101 99-7 Termo 181,668 210,511 200,154 226,254 7.48% 237,438 4.94% 619-6101 99-8 Gerry Property 58,751 59,404 58,378 61,787 4.01% 64,770 4.83% 620-6101 99-9 Richmond American 159,240 170,895 170,895 197,509 15.57% 207,194 4.90% 621-6101 00-2 Lyon Woodfield 48,867 50,373 50,373 53,709 6.62% 56,379 4.97% 622-6101 00-3 California Orchard 120,842 130,412 126,325 139,577 7.03% 142,346 1.98% 623-6101 00-4 Brentwood Park 141,084 155,072 145,194 154,660 -0.27% 162,478 5.05% 624-6101 01-1 Laird Project 76,401 77,955 77,955 82,753 6.15% 87,590 5.85% 625-6101 02-2 Oakstreet 408,932 484,170 484,170 558,302 15.31% 585,799 4.93% 626-6101 02-3 Apricot Way 1,001,853 1,155,541 1,037,715 1,238,872 7.21% 1,305,713 5.40% 627-6101 02-4 Braddock and Logan 45,246 52,299 52,284 56,130 7.33% 58,758 4.68%

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FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change SPECIAL REVENUE FUNDS (Continued)
6xx - Landscape and Lighting Assessment Districts (LLAD) (Continued) 628-6101 02-5 Sand Creek and Brentwood Blvd $ 88,210 $ 89,350 $ 89,350 $ 94,880 6.19% $ 99,594 4.97% 629-6101 02-6 Balfour and John Muir 40,796 42,053 42,053 43,638 3.77% 45,562 4.41% 630-6101 02-7 San Jose and Sand Creek 99,638 101,053 101,039 98,936 -2.09% 103,967 5.09% 631-6101 02-8 Lone Tree 47,008 48,332 48,322 51,143 5.82% 53,479 4.57% 632-6101 02-9 Balfour Plaza 6,619 6,865 6,434 6,959 1.37% 7,241 4.05% 633-6101 02-10 Lone Tree Center 17,779 18,347 18,337 19,578 6.71% 20,459 4.50% 634-6101 02-11 Lone Tree Plaza 54,565 56,085 56,075 59,045 5.28% 61,777 4.63% 635-6101 02-12 Sunset Industrial 61,057 65,812 65,812 71,053 7.96% 74,039 4.20% 636-6101 02-13 Stonehaven 28,084 23,813 23,813 24,558 3.13% 25,769 4.93% 637-6101 03-2 Meritage Lone Tree 1,299,059 1,412,981 1,400,238 1,448,515 2.51% 1,483,887 2.44% 638-6101 03-3 Brookdale Court 99,130 81,662 76,796 81,811 0.18% 85,659 4.70% 639-6101 03-4 Tri City Plaza 11,173 11,487 11,427 12,051 4.91% 12,625 4.76% 640-6101 03-5 West Summerset 72,839 66,275 61,433 65,628 -0.98% 66,424 1.21% 641-6101 03-6 Arbor Village 26,727 24,380 24,380 25,735 5.56% 27,127 5.41% 642-6101 03-7 Garin Ranch Commercial 5,683 5,841 5,831 6,129 4.93% 6,416 4.68% 643-6101 03-8 Blackhawk Commercial 5,397 23,258 23,200 31,132 33.86% 32,755 5.21% 644-6101 04-2 Balfour-Griffith Commercial 6,471 6,584 6,523 6,865 4.27% 7,228 5.29% 645-6101 05-2 South Brentwood Blvd Commercial 14,496 15,340 15,272 16,302 6.27% 17,037 4.51% 646-6101 06-2 Palmilla 390,830 391,627 391,251 420,108 7.27% 437,117 4.05% 647-6101 06-3 Vineyards 542,669 587,518 533,492 588,297 0.13% 618,723 5.17% 648-6101 06-4 Villa Amador 30,683 30,661 30,600 32,429 5.77% 34,230 5.55% 649-6101 06-5 Barrington 505,818 526,500 509,562 548,609 4.20% 575,971 4.99% 650-6101 11-1 North Brentwood Blvd 40,437 41,631 41,631 44,722 7.42% 47,030 5.16% 651-6101 14-1 Mission Grove 68,207 73,163 70,039 76,210 4.16% 78,761 3.35% 652-6101 14-2 Ferro-Ronconi 118,482 140,585 121,832 145,651 3.60% 142,348 -2.27% 653-6101 15-1 Bella Fiore 74,182 74,220 73,735 78,929 6.34% 82,425 4.43% 654-6101 15-2 Renaissance Estates 14,406 15,714 10,393 14,908 -5.13% 14,884 -0.16% 655-6101 16-1 Bond Lane 78,278 85,889 77,010 92,324 7.49% 96,270 4.27% 656-6101 16-2 Sellers 105,241 109,378 98,594 111,085 1.56% 112,384 1.17% 657-6101 17-1 Sparrow 29,629 35,509 35,509 34,194 -3.70% 34,269 0.22% 658-6101 17-2 Catchings Ranch 20,147 27,141 27,141 26,648 -1.82% 26,766 0.44% 659-6101 17-3 Cornerstone Fellowship 6,211 6,500 6,439 6,810 4.77% 7,102 4.29% 660-6101 19-1 Terrene 207,152 179,827 179,436 199,379 10.87% 208,588 4.62% 661-6101 19-2 Alvernaz 54,596 90,041 79,584 123,062 36.67% 127,871 3.91% 662-6101 19-3 Citywide 30,300 152,740 148,542 181,315 18.71% 190,813 5.24% 663-6101 21-1 Deer Ridge Landscape Improvements 5,589 95,794 90,254 99,964 4.35% 100,901 0.94% 664-6101 21-2 Orchard Trails 57,792 71,654 71,654 123,615 72.52% 128,900 4.28% 665-6101 21-3 Bennett Estates 8,842 17,370 16,033 19,270 10.94% 20,181 4.73%

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FUND EXPENDITURE SUMMARY BY DIVISION (Continued)
2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change SPECIAL REVENUE FUNDS (Continued)
6xx - Landscape and Lighting Assessment Districts (LLAD) (Continued) 667-6101 23-1 Orchard Grove $ 0 $ 0 $ 0 $ 5,003 100.00% $ 5,208 4.10% 694-6101 Parks and LLAD Transfers 9,852,890 9,725,588 9,725,588 10,654,098 9.55% 11,426,016 7.25% 695-6101 Grant Street Trail 838,543 1,094,150 1,094,150 1,167,761 6.73% 1,221,287 4.58% 696-6101 Arterial Landscaping 3,132,358 4,117,833 3,781,263 4,226,983 2.65% 4,383,359 3.70% 697-6101 Arterial Lighting 316,069 375,598 375,598 466,177 24.12% 479,871 2.94% Total Landscape and Lighting Assessment Districts 25,075,513 27,221,721 26,491,846 29,239,176 7.41% 30,797,146 5.33% Total Special Revenue Funds 90,483,589 75,322,103 69,553,198 63,354,221 -15.89% 73,598,825 16.17%

DEBT SERVICE FUNDS
445-0001 Capital Improvement Revenue Refunding Bonds Series 2021 A & B $ 2,066,250 $ 2,085,676 $ 2,075,420 $ 2,078,043 -0.37% $ 2,075,315 -0.13% 448-0001 General Obligation Bonds Series 2002 630,373 661,064 660,139 695,239 5.17% 730,296 5.04% 461-0001 2019 Civic Center Project Lease Revenue Refunding Bonds 3,195,792 3,440,379 3,439,979 3,432,559 -0.23% 3,424,658 -0.23% 466-0001 2015 Lease Financing 789,500 788,182 787,682 790,794 0.33% 792,113 0.17% Total Debt Service Funds 6,681,915 6,975,301 6,963,220 6,996,635 0.31% 7,022,382 0.37% 2022/23 2023/24 2023/24 2024/25 2025/26
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change

CAPITAL PROJECT FUNDS
336-xxxxx Roadway Improvements $ 4,086,954 $ 18,317,689 $ 9,281,303 $ 16,127,148 -11.96% $ 8,261,320 -48.77% 337-xxxxx Community Facility Improvements 636,700 5,938,795 693,079 7,611,241 28.16% 5,218,775 -31.43% 352-xxxxx Parks and Trails Improvements 1,951,841 5,960,202 949,569 11,932,911 100.21% 9,549,975 -19.97% 366-0001 2015 Lease Financing Acquisition 30,659 388,931 388,930 0 -100.00% 0 0.00% 380-0001 Civic Center Capital Improvement Financing Program 1,174,269 1,188,854 1,188,409 1,185,031 -0.32% 1,184,065 -0.08% 381-0001 City Capital Improvement Financing Program 516,693 3,317,965 3,317,965 811,905 -75.53% 834,527 2.79% 392-0001 Capital Infrastructure 59,447 1,365,715 6,200 1,809,046 32.46% 0 -100.00% 393-0001 Vineyards Projects 357,871 0 0 0 0.00% 0 0.00% 542-xxxxx Solid Waste Improvements 3,145 1,200,000 1,200,000 46,625,000 3785.42% 42,175,000 -9.54% 562-xxxxx Water Improvements 3,233,364 15,562,103 5,309,491 16,422,204 5.53% 9,513,500 -42.07% 592-xxxxx Wastewater Improvements 14,850,356 36,800,000 33,001,777 14,850,000 -59.65% 3,500,000 -76.43% Total Capital Project Funds 26,901,299 90,040,254 55,336,723 117,374,486 30.36% 80,237,162 -31.64% TOTAL FUNDS $ 303,542,345 361,053,676 $ 305,436,678 $ 378,845,481 4.93% $ 355,445,071 -6.18%

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VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE (FUND 702)
Department Division/Purpose Item 2024/25 2025/26
Community Development Building Ford Escape $ 0 $ 29,243 Public Works Facilities Vehicles Ford F250 SD Utility 40,646 0 Public Works Administration Ford F250 SD Utility 46,808 0 Public Works Facilities Vehicles Ford F150 Pick 0 28,223 Public Works Facilities Vehicles 30ft Lift Platform 0 11,730 Public Works Fleet Vehicles  Ford F150 Pick-up 45,000 0 Finance and Information Systems Finance Vehicles Ford Escape Hybrid 39,194 0 Finance and Information Systems Finance Vehicles Dodge Grand Caravan 38,053 0 Finance and Information Systems Finance Vehicles Ford Fiesta 24,068 0 Police Department SWAT Ford E450 0 51,751
Police Department Administration Ford E450 Mobile Command 0 109,198 Police Department Patrol DUI Trailer 8,290 0
Police Department Investigations Ford E150 Van 39,256 0 Police Department Patrol BMW Motorcycle 36,323 0
Police Department Patrol Interceptor Utility  45,787 0
Police Department CSO PD F150 SSV  35,769 0
Police Department Investigations PD Fusion  26,441 0
Police Department Investigations PD F150 Pick 34,681 0
Police Department Patrol Interceptor Utility  51,012 0
Police Department Patrol Interceptor Utility  51,012 0
Police Department Patrol Ford Interceptor Utility 51,012 0 Police Department Patrol Ford Interceptor Utility 51,012 0 Police Department Patrol Ford Interceptor Utility 51,012 0 Police Department Patrol Ford Interceptor Utility 51,012 0 Police Department Patrol Ford Interceptor Utility 51,012 0 Police Department Patrol Ford Explorer  34,429 0
Police Department Patrol Ford Explorer  0 49,691
Police Department Patrol Ford Explorer  0 49,691
Police Department Investigations PD Camry  0 30,201
Police Department Investigations PD Highlander  0 42,657 Police Department Patrol Ford Explorer  34,236 0
Police Department Patrol Ford Explorer  0 34,236
Parks and Recreation Parks Vehicles Ford F150 Pick-up 0 34,407 Parks and Recreation Parks Vehicles Pressure Washer  10,341 0 Parks and Recreation City Parks District Ford F250 Utility Body 0 52,927

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VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE (FUND 702) (Continued) Department Division/Purpose Item 2024/25 2025/26
Public Works Administration Ford F150 Pick-up 0 22,869
Public Works Streets Vehicles Leboy Paver 0 200,000
Public Works Streets Vehicles Utility Trailer 4,788 0
Public Works Streets Vehicles Schwarze Sweeper 335,487 0 Public Works Streets Vehicles Schwarze Sweeper 334,714 0 Public Works Streets Vehicles Schwarze Sweeper 0 334,699 Public Works Streets Vehicles Concrete Saw  13,326 0
Public Works Solid Waste Vehicles John Deer Backhoe Loader 212,814 0 Public Works Solid Waste Vehicles Ford F250 Flatbed 40,600 0 Public Works Solid Waste Vehicles Utility Trailer 7,240 0 Public Works Solid Waste Vehicles Ford F250 Flatbed 45,518 0 Public Works Solid Waste Vehicles GEM Coupe 20,445 0
Public Works Water Vehicles Ford Explorer  0 46,914
Public Works Water Vehicles Water Light Tower 0 13,961
Public Works Water Vehicles Ford F250 SD Valve Turner 70,000 0 Public Works Water Vehicles Ford F250 Pick-up 37,611 0
Public Works Water Vehicles Ford Transit Truck 0 32,170 Public Works Water Vehicles Ford F250 Utility 0 49,306
Public Works Water Vehicles Concrete Saw  0 9,044
Public Works Water Vehicles Ford F150 Pick-up  44,936 0 Public Works WasteWater Vehicles Spray Rig 0 14,759
Public Works WasteWater Vehicles Enclosed Trailer 12' 6,713 0 Public Works WasteWater Vehicles Ford F150 Pick-up 0 39,504 Police Department Patrol Radio's 153,069 157,661
Police Department Patrol Additional PD Equipment 125,000 125,000 Citywide Citywide Contingency 150,000 150,000
Total Vehicle Replacement $ 2,498,667 $ 1,719,842

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GLOSSARY OF TERMS
A-87 Cost Allocation Plan
A circular published by the Federal Government’s Office of Management and Budget (OMB) that establishes principles and standards for determining costs applicable to Federal grants, contracts and other agreements. These principles and standards recognize “Total Cost” as allowable direct cost plus allowable indirect costs, less applicable credits. The significant difference between this plan and a “Full Cost Allocation Plan” is that “Legislative” costs are not allowable under the A-87 plan.

Account
A subdivision within a fund for the purpose of classifying transactions.

Account Number
Numeric identification of the account. Typically a unique number or series of numbers. The City’s account number structure is comprised of three fields of characters. The first field is three characters wide and identifies the various unique funds within the accounting system. The next field contains either four or five characters and identifies the division within the City. The final field contains seven characters and identifies the object code of the account number. The same object code may be used in many divisions. The combination of the three fields provides for a unique number for the transaction.

Accounting System
The total set of records and procedures that are used to record, classify and report information on an entity’s financial status and operations.

Accrual Basis of Accounting
The method of accounting under which revenues are recorded when they are earned (regardless of when cash is received) and expenditures are recorded when goods and services are received (regardless if disbursements are actually made at that time).

Activity
A function or a group of related functions for which the budgetary unit is responsible. For the City’s budgeting purposes, an activity is the same as a program.

Actual Cost
The amount paid for an asset; not its market value, insurable value, or retail value. It generally includes freight-in and installation costs but not interest on the debt to acquire it.

Ad Valorem
Latin for according to value. An ad valorem tax is assessed on the value of goods or property; not on the quantity, weight, extent, etc.

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Administrative Expense
Often grouped with General Expenses, expenses that are not as easily associated with a specific function as are direct costs of providing services.

Adjusting Entry
A journal entry posted to the accounting records at the end of an accounting period to record a transaction or event which was not properly posted during the accounting period for various reasons.

Adopted Budget
A budget which typically has been reviewed by the public and “Adopted” (approved) by the City Council prior to the start of the fiscal year.

Allocable Costs
Costs that are allocable to a particular cost objective to the extent of benefits received by such objective.

Allocation
A distribution of funds or an expenditure limit established for an organizational unit.

Annual Comprehensive Financial Report
Prepared in conformity with GAAP as set forth by GASB.

Applied Overhead
Amount of overhead expenses that are charged to either a production job or a department when utilizing a cost accounting system.

Appropriation
An authorization by the City Council to make expenditures and to incur obligations for specific amounts and purposes. All annual appropriations lapse at fiscal year-end.

Appropriations Limit
As defined by Section 8 of Article XIIIB of the California Constitution, enacted by the passage of Proposition 4 at the November 6, 1979 general election, the growth in the level of certain appropriations from tax proceeds are generally limited to the level of the prior year’s appropriation limit as adjusted for changes in cost of living and population. Other adjustments may be made for such reasons as the transfer of services from one government entity to another.

Appropriation Resolution
The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources.

Arbitrage
The simultaneous purchase and sale of the same or an equivalent security in order to profit from price discrepancies. In government finance, the most common occurrence of arbitrage involves the

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investment of the proceeds from the sale of tax-exempt securities in a taxable money market instrument that yields a higher rate, resulting in interest revenue in excess of interest costs.

Assessed Valuation
An official value established for real estate or other property as a basis for levying property taxes.

Assessments
Charges made to parties for actual services or benefits received.

Assets
Government-owned property that has monetary value.

Audit
A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body’s appropriations.

Audit Trail
Documentation which permits the sequence of financial transactions to be followed.

Authorized Positions
Those ongoing positions approved in the final budget of the preceding year.

Average Cost
Total of all costs for all units bought (or produced) divided by the number of units acquired (or produced).

Balance Available
The amount of money available for appropriation or encumbrance. It is the excess of cash and nearcash assets of a fund over its liabilities and reserves; or commonly called surplus available for appropriation. It is also the unobligated balance of an appropriation which may be encumbered for the purposes of the specific appropriation.

Balanced Budget
When there is neither a budget deficit nor a budget surplus – when revenues equal expenditure.

Baseline Budget
A baseline budget reflects the anticipated costs of carrying out the current level of service or activities as authorized by the City Council in the current budget. It includes an adjustment for cost increases but does not include changes in service or authorized positions over that authorized by the City Council.

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Bond
A municipal bond is a written promise from a local government to repay a sum of money on a specific date at a specified interest rate. Bonds are most frequently used to finance capital improvement projects such as buildings, streets and bridges.

Budget
A plan of financial operation, for a set time period, which identifies specific types and levels of services to be provided, proposed appropriations or expenses and the recommended means of financing them.

Budget Amendments
The Council has the sole responsibility for adopting the City’s budget, and may amend or supplement the budget at any time after adoption by majority vote. The City Manager has the authority to approve line item budgetary transfers between expenditure objects of the budget as long as it is in the same fund and within the same division.

Budget Calendar
The schedule of key dates which City departments follow in the preparation, revision, adoption and administration of the budget.

Budget Detail
A support document to the published budget that details the line item expenditures.

Budget Year
The fiscal year for which the budget is being considered; fiscal year following the current year.

Budgetary Unit
An organizational component budgeted separately; usually a department or a division.

Build America Bonds
Taxable municipal bonds that carry special tax credits and Federal subsidies for either the bond issuer or the bondholder. Build America Bonds were created under Section 1531 of Title I of Division B of the American Recovery and Reinvestment Act that U.S. President Barack Obama signed into law on February 17, 2009.

California Society of Municipal Finance Officers
The purpose of this organization is to promote professional administration of municipal finance and to strive for the attainment of professional status of all those responsible for the conduct of the activities of the field.

Capital Expenditure
A capital expenditure typically involves items costing $10,000 or more for the purchase or construction of major fixed assets such as land, buildings and any permanent improvement including additions, replacements and major alterations having a long life expectancy.

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Capital Improvement Program
A financial plan of authorized expenditures for tangible, long-term construction of, or improvements to, public physical facilities.

Capital Outlay
Expenditures which result in the acquisition of, or addition to, fixed assets. A capital item is tangible, durable, non-consumable, costs $10,000 or more and has a useful life of more than ten years.

Carryover or Carry Forward
Process of carrying a budgeted and encumbered item from the current fiscal year to the next fiscal year. For example, a purchase order for a budgeted computer purchase is placed in FY 2016/17. The budget for FY 2017/18 did not include a purchase of a computer. The unspent FY 2017/18 budget is adjusted (increased) for this purchase.

Cash Basis or Cash Method
Is an accounting method that recognizes income and deductions when money is received or paid. The modified accrual method is the preferred method for government organizations.

Community Development Block Grant Program
Funded by the Department of Housing and Urban Development of the Federal Government.

Community Facilities District
These funds account for special benefit assessments levied for a variety of allowable uses, including but not limited to police services, joint use school facilities and library facilities. The allowable uses of the funds are governed by the formation documents of each individual District.

Compensation
Direct and indirect monetary and non-monetary rewards given to employees on the basis of the value of the job, their personal contributions and their performance. These rewards must meet both the organization’s ability to pay and any governing legal regulations.

Contractual Services
A series of object codes, which include the expense of custodial, janitorial and other services, procured independently by contract or agreement with an individual, firm, corporation or other governmental units.

Controllable Costs
Costs that can be influenced by the department involved, unlike other fixed costs such as rent, which is contracted by lease in advance.

Cost Accounting
The continuous process of analyzing, classifying, recording and summarizing cost data within the confines and controls of a formal cost accounting system and reporting them to users on a regular basis.

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Cost Basis
Original price of an asset, used in determining depreciation and capital gains or losses. It usually is the purchase price, but in the case of an inheritance or gift is the market value of the asset at the time of receipt.

Costs
Amount of money that must be paid to acquire something, purchase price or expense.

Current Fiscal Year
The fiscal year in progress.

Debt Service
The City’s obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule.

Defeasance
In financial reporting, the netting of outstanding liabilities and related assets on the statement of position. Most refunding results in the defeasance of the refunded debt.

Deficit
A result of: 1) insufficiency in the account or number, whether as the result of defaults and misappropriations or of mistakes or shrinkage in value or 2) excess of the government’s spending over its revenues.

Department
A basic organizational unit of government which is functionally unique in its delivery of services.

Depreciation
The process of allocating the cost of a capital asset to the periods during which the asset is used.

Designated Fund Balance
A portion of unreserved fund balance designed by city policy for a specific future use.

Development
In real estate, process of placing improvements on or to a parcel of land; projects where such improvements are being made. Such improvements may include drainage, utilities, subdividing, access, buildings or any combination of these elements.

Direct Cost
An expense that can be traced directly to a specific cost center or cost object such as a department, process or product.

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Direct Labor
Cost of personnel that can be identified in the product or service, such as the salary of the person who provides the direct service.

Discretionary Costs
Costs changed easily by management decisions such as advertising, repairs and maintenance and research and development. Also called managed costs.

Division
An organizational component of a department, which may be further subdivided into programs.

Division Overhead
The cost of the division’s indirect labor and material/supplies divided by the division’s direct salary and wages cost. The result is expressed as a percentage to be applied to direct salary and wages.

Effective Interest Methods
Premiums, discounts, bond issuance costs amortized over life of debt issue.

Encumbrance
The commitment of appropriated funds to purchase goods or services. An encumbrance is not an expenditure. An encumbrance reserves funds to be expended.

Equity
The difference between fund assets and fund liabilities.

Estimate
To approximate.

Estimated Economic (Useful) Life
The period over which a property is expected to be usable, by one or more users, with normal repairs and maintenance, for the purpose(s) for which it is intended.

Expenditure/Expense
The outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expenditure is actually paid. The term expenditure applies to Governmental Funds. The term expense is used for Enterprise and Internal Service Funds. For complete fund descriptions, refer to the Guide to Funds.

Fee
Cost of a service.

Fiscal Year
The 12-month period for recording financial transactions specified by the City as beginning July 1st and ending June 30th.

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Fixed Assets
Assets of long-term character such as land, buildings, machinery, equipment or furniture.

Fixed Asset Management
Tagging and preparing asset ledgers for plant, facilities and equipment; recording changes in asset status and conducting periodic inventories of assets.

Fixed Cost
A cost that remains constant regardless of volume or demand. Fixed costs include salaries, interest expense, rent, depreciation and insurance expenses.

Forecasts
Estimates of the future impact of current revenue and expenditure policies based on specific assumptions about future conditions such as inflation or population growth. Forecasts are neither predictions about the future nor a statement of policy intentions.

Fringe Benefits
Compensation that an employer contributes to its employees such as social security, retirement, life/health insurance or training supplements. Fringe benefits can be either mandatory, such as PERS contributions, or voluntary, such as health insurance benefits.

Full-Time Equivalent
The designation of staffing based on the Full-Time Equivalent for personnel using a guideline of 2,080 hours per year (1.0 FTE) or for 1,040 hours per year (0.5 FTE).

Function
An activity or a group of related activities for which the budgetary unit is responsible; in the City, a function is the same as a program.

Fund
A separate accounting entity, with a self-balancing set of accounts, to record all financial transactions (revenues and expenditures) for specific activities or government functions. Funds are classified into three categories: governmental, proprietary or fiduciary. For a detailed list of the City’s funds and descriptions, refer to the Guide to Funds.

Fund Accounting
System used by nonprofit organizations, particularly governments. Since there is no profit motive, accountability is measured instead of profitability. The main purpose is stewardship of financial resources received and expended in compliance with legal requirements. Financial reporting is directed at the public rather than investors.

Fund Balance
The excess of assets over liabilities and reserves; also known as surplus funds. This term applies to governmental funds only.

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General Obligation Bond
Also referred to as GO Bonds, are usually limited by State law as to the amount as well as the length of indebtedness that a government can have. These “Full Faith and Credit” bonds are secured by all of the financial assets of the local government, including property taxes.

Geographic Information System
A computer based Geographic Information System is being established by the Information Systems Division for the tracking and monitoring of development projects.

Goal
A general statement of broad direction, purpose or intent which describes the essential reason for existence and which is not limited to a one-year time frame. Generally, a goal does not change from year to year.

Government Accounting
Principles and procedures in accounting for Federal, State and local governmental units. The National Council on Governmental Accounting establishes rules. Unlike commercial accounting for corporations, encumbrances and budgets are recorded in the accounts. Assets of a governmental unit are restricted for designated purposes.

Government Enterprise
Governmentally sponsored business activity. A utility plant may be a government enterprise which raises revenue by charging for its services.

Government Finance Officers Association
A non-profit professional association serving more than 18,000 government finance professionals throughout North America.

Governmental Fund
This category of funds account for all records or operations not normally found in business, such as the General Fund, Special Revenue Funds, Debt Service Funds and Capital Project Funds.

Grant
A sum of money given by an organization or agency for a particular purpose. The use of grant funds must be consistent with any funding conditions required by the grant.

Historical Cost
Actual expenses incurred during the previous fiscal years. The basis for how trends are determined.

Accounting principle requiring that all financial statement items be based on original cost or acquisition cost.

Hourly Billing Rate
The rate of a position on an hourly schedule including the cost of the positions hourly salary plus the hourly fringe benefit costs, plus the division or department overhead costs, plus the City’s general and

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administrative costs. This “Total” labor cost per hour is used to determine various costs of services provided to the public.

Indirect Cost
Costs not directly accountable to a cost object, but included in total cost overhead.

Inflation
Rise in the prices of goods and services, as happens when spending increases relative to the supply of goods on the market.

Infrastructure
The physical assets of the City, such as streets, water, wastewater, public buildings and parks, and the support structures within a development.

Interest Revenues
Revenues received as interest from the investment of funds not immediately required to meet cash disbursements obligations.

Investment
Securities and real estate purchased and held for the production of income in the form of interest, dividends, rentals or base payments.

Jurisdiction
Geographic or political entity governed by a particular legal system or body of laws.

Liability
Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded at some future date. Encumbrances are not considered to be liabilities.

Line-Item Budget
A budget which lists detailed expenditures categories (personnel, operating, contractual, internal services and capital outlay) separately, along with the amount budgeted for each specific category.

Major Budgetary Fund
A fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10% of the revenues or expenditures of the appropriated budget.

Measure J
An extension of the transportation sales tax initially authorized by the passage of Contra Costa Measure C in 1988. Funding can be spent on the construction, maintenance, improvement or operation of local streets, road, and highways and public transit systems. 18% of the annual sales tax revenues from Measure J are distributed to all local jurisdictions based on a defined allocation. Expiration date in 2034.

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Modified Accrual Basis or Modified Accrual Method
An accounting method whereby income and expense items are recognized, as they are available and measurable.

Net
Figure remaining after all relevant deductions have been made from the gross amount; or to arrive at the difference between additions and subtractions or plus amounts and minus amounts.

Non-Major Budgetary Fund
All funds that do not meet the requirement to be considered a Major Budgetary Fund.

Object Codes
Specific numerical classifications for which money is allocated for disbursements. The City uses object codes as the last seven characters of the account number and represents the lowest level of classification within the General Ledger accounting system.

Objective
Measurable statement of the intended beneficial and tangible effects of a program’s activities. An objective is a specific target toward which a manager can plan, schedule work activities and make staff assignments. An objective is stated in quantifiable terms, such that it is possible to know when it has been achieved.

Operating and Maintenance
Cost associated with a capital facility that will impact the City of Brentwood on an ongoing and annual basis.

Operating Expense
A series of object codes which include expenditures for items which primarily benefit the current period and are not defined as personnel services, contractual services or capital outlays.

Operational Audit
Process to determine ways to improve production and services.

Ordinance
The laws of a municipality.

Organization
Organized structure of roles and responsibilities functioning to accomplish predetermined objectives.

Organization Chart
A chart showing the interrelationships of positions within an organization in terms of authority and responsibilities. There are basically three patterns of organization: line organization, functional organization and line and staff organization.

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Overage
Too much, opposite of shortage.

Overhead
Indirect expenses of running an organization not directly associated with a particular item of service.

For example, wages paid to an employee providing a service and the costs of the required materials for performing the service are direct costs. Electricity and building insurance are overhead expenses. By applying a factor called the burden rate, cost accounting attempts to allocate overhead, where possible, to the cost of the services provided.

Overtime
Time worked in excess of an agreed upon time for normal working hours by an employee. Hourly or non-exempt employees must be compensated at the rate of one and one-half their normal hourly rate for overtime work beyond 40 hours in a workweek. Working on holidays or weekends is sometimes referred to as overtime work.

Payroll
Aggregate periodic amount an organization pays its workers, lists of employees and their compensation.

Per Capita
By or for each individual. Anything figured per capita is calculated by the number of individuals involved and is divided equally among all.

Performance Measures
Specific quantitative measures of work performed within a program (e.g. miles of streets cleaned).

Also, specific quantitative measures of results obtained through a program (e.g., percent change in response time compared to previous year).

Prepaid
Expense paid in advance, such as a one-year insurance policy paid when purchased or rent paid in advance of the period covered.

Prior Year
The fiscal year preceding the current year.

Program
An organized self-contained set of related work activities within a department or division which are directed toward common objectives and represent a well-defined expenditure of City resources.

Projection
Estimate of future performance made by economists, corporate planners and credit and securities analysts, typically using historic trends and other assumed input.

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Pro Rata
Proportionate allocation. For example, a pro rata property tax rebate might be divided proportionately (prorate) among taxpayers based on their original assessments, so that each gets the same percentage.

Purchase Order
An order issued by the Purchasing Department which authorizes the delivery of specific goods or services, and incurrence of a debt for them.

Purchase Requisition
The initial purchase request document that, if approved, is the basis for the preparation of the official purchase order.

Redevelopment Fund
The elimination of redevelopment agencies has precluded the future financing of projects; therefore, prior funding reported will represent contractual agreements funded prior to the redevelopment dissolution. Funds previously contributed by the Brentwood Redevelopment Agency were for projects within, or of benefit to, a redevelopment project area.

Reserve
The portion of a fund’s balance legally restricted for a specific purpose and therefore not available for general appropriation.

Reserved Fund Balance
For governmental funds and expendable trust funds, the portion of fund balance that is not available for appropriation because it is either legally restricted or not spendable.

Resolution
In general, expression of desire or intent. Legal order by a government entity.

Retained Earnings
The accumulated earnings of an Enterprise or Internal Service Fund which have been retained in the fund and are not reserved for any specific purpose.

Revenues
Funds, received from various sources and treated as income to the City, which are used to finance expenditures. Examples are tax payments, fees for services, receipts from other governments, fines, grants, licenses, permits, shared revenue and interest income.

Right-of-Way
A public designation for space needed to accommodate streets, public utilities and other public facilities.

Rollover
Similar to carryover, yet used primarily in adjusting anticipated or budgeted amounts in the future years to actual amounts.

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Salary and Wages
An employee’s monetary compensation for employment.

Salary Savings
Salary savings reflect personnel cost savings resulting from vacancies and as a result of employee turnover. The amount of budgeted salary savings is generally based upon experience.

Service
Work done by one person that benefits another.

Service Departments
Sections, programs or departments of an on-going organization giving service.

Special District
A designated geographic area established to provide a specialized service (e.g., Landscape Maintenance District).

Special Revenue Fund
A governmental fund type used to account for specific revenues that are legally restricted to expenditures for particular purposes.

Staff
In general, persons in an organization.

Statement of Net Activities
Reports net (expense) revenue of functions.

Statement of Net Assets
Includes all assets and liabilities.

Target
Desired amount or level of performance to obtain.

Total Cost
Costs including all ancillary costs. For example, the total cost of a project would include the direct costs and indirect costs.

Transient Occupancy Tax
This tax is collected from the operators of hotels and motels located within the City. A percentage of this tax is then remitted to the City.

Trend
In general, any line of movement.

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True Up
An assessable, computational adjustment to inconsistencies in estimates versus actuals.

Unit Cost
Compare the volume of work anticipated to the items needed to complete the work and the funds required to purchase these items.

Unreserved Fund Balance
In a governmental or expendable trust fund, the balance of net financial resources which are spendable or available for appropriation.

Update
Revise printed information according to the most current information available.

User Charge
Charges or fees levied to recipients of a particular service.

Variable
Data item that can change its value; also called a factor or an element.

Variance
Difference between actual experience and budgeted or projected experience in any financial category.

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ACRONYMS
This document includes numerous abbreviations and acronyms in need of explanation. Thus, a list of acronyms is provided to aid the reader when the context does not define the meaning.

AB – Assembly Bill
ACFR – Annual Comprehensive Financial Report
AMR – Automatic Meter Reading
ADC – Actuarial Determined Contribution
BFAC – Brentwood Family Aquatic Complex
BUSD – Brentwood Union School District
CalPERS – California Public Employees’
Retirement System
CAP – Cost Allocation Plan
CCCFPD – Contra Costa County Fire Protection
District
CERT – Community Emergency Response Team
CFD – Community Facilities District
CIFP – Capital Improvement Financing Program
CIP – Capital Improvement Program
CLGFA – California Local Government Finance
Almanac
CPI – Consumer Price Index
CPRS – California Park and Recreation Society
CSMFO – California Society of Municipal Finance
Officers
DBC – Downtown Brentwood Coalition
DDRs – Due Diligence Reviews
DEA – Drug Enforcement Administration
DEI – Diversity Equity and Inclusion
DOF – Department of Finance
ECCFPD – East Contra Costa Fire
Protection District
EIFDs – Enhanced Infrastructure Financing
Districts
FTE – Full-Time Equivalent
FY – Fiscal Year
GAAP – Generally Accepted Accounting
Principles
GASB – Governmental Accounting
Standards Board
GFOA – Government Finance Officers
Association
GIS – Geographic Information Systems
GPD – Gallons per Day
LAIF – Local Agency Investment Fund
LEAP – Local Early Action Planning
LLAD – Landscape and Lighting
Assessment District
LUHSD – Liberty Union High School
District
MG – Millions of Gallons
MGD – Millions of Gallons per Day
MXU – Meter Transmitting Unit
O & M – Operating and Maintenance
OMB – Office of Management and Budget
OPEB – Other Post-Employment Benefits
PAL – Police Activities League

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PEG – Public, Education and Government
PTM – People, Time and Money
RDA – Redevelopment Agency
REAP – Regional Early Action Planning
RMRA – Road Maintenance and Rehabilitation
Act
ROPS – Recognized Obligation Payment Schedule
SB – Senate Bill
SCADA – Supervisory Control and Data
Acquisition
SLESF – Supplemental Law Enforcement
Services Fund
SR – State Route
SRF – State Water Resources Control
Board Revolving Fund
SWRCB – State Water Resources Control
Board
VIPS – Volunteers in Police Services
VOIP – Voice Over Internet Protocol
VLF – Vehicle License Fee

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GUIDE TO FUNDS – DESCRIPTION OF FUNDS
Fund Accounting System
The City uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance, and to aid financial management, by segregating transactions related to certain City functions or activities.

A fund is an accounting entity with a self-balancing set of accounts established to record the financial position and results of operations of a specific governmental activity. The City maintains the following fund types:

Governmental Fund Types
General Fund is the primary operating fund of the City and accounts for all financial resources, except those required to be accounted for in another fund.

Capital Project Funds account for financial resources segregated for the acquisition of major capital projects or facilities (other than those financed by proprietary fund types).

Debt Service Funds account for the accumulation of resources for and payment of, interest and principal on general long-term debt and related costs.

Permanent Funds account for and report resources that are restricted to the extent that only earnings, and not principal, may be used for purposes that support City programs for the benefit of the City and its citizens.

Special Revenue Funds account for the proceeds of specific revenue sources (other than special assessments, expendable trusts or capital projects) that are restricted by law or administrative action to expenditures for specified purposes.

Fiduciary Fund Types
Custodial Funds account for assets held by the City as trustee or agent for individuals, private organizations, other governmental units and/or other funds. These funds are custodial in nature (assets correspond with liabilities) and do not involve measurement of results of operations.

Private-Purpose Trust Funds account for the activities and financial position of the Successor Agency to the Brentwood Redevelopment Agency. These funds are held in a trust arrangement for the benefit of local taxing entities, including the City of Brentwood.

Proprietary Fund Types
Enterprise Funds account for operations in a manner similar to private business enterprises where the intent is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis is to be financed or recovered primarily through user charges.

Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the City or to other governmental units on a cost-reimbursement basis.

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The following is a guide to current City funds by fund number. 100 General Fund – The government’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
203 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2105. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
205 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2106. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
206 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2107. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
207 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2107.5. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
208 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2103. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
209 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2032. The allocations must be spent for street and road maintenance, rehabilitation and other roadway projects allowed under the code. 214 SB 1186 Disability Access – This fund accounts for monies received due to Senate Bill 1186 (SB 1186), which requires cities to collect a $4 fee for new and renewed business licenses for purposes of increasing compliance with State disability laws. 216 Police Grants – This fund accounts for all Federal, State and County grants awarded to the Police Department requiring segregated fund accounting. 217 Grants – This fund accounts for miscellaneous Federal, State and County grants requiring segregated fund accounting.
219 Economic Development Grant – This fund accounts for the set aside of 20% of business license tax collected. The monies are used to award grants to promote economic activity. 229 American Rescue Plan Act of 2021 – This fund accounts for the Federal funding provided by the American Rescue Plan Act of 2021. This fund was closed in FY 2022/23.

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230 Citywide Park Assessment District – This fund accounts for special benefit assessments levied on property owners for citywide park maintenance.
231 Community Facilities District #2 – This fund accounts for public safety services; acquisitions and maintenance of open space; clean water maintenance and construction and maintenance of flood and storm drain facilities.
232 Community Facilities District #3 – This fund accounts for public safety services; acquisitions and maintenance of open space; clean water maintenance and construction and maintenance of joint-use school facilities.
233 Community Facilities District #4 (Services) – This fund accounts for public safety services; maintenance of open space; clean water maintenance; maintenance of joint-use school facilities; roadway rehabilitation and under grounding of overhead utilities. 234 Community Facilities District #5 – This fund accounts for acquisition, construction and maintenance of flood and storm drainage facilities; public safety services; construction and maintenance of joint-use school facilities; rehabilitation/expansion of library sites; government facilities and community facilities and roadway rehabilitation and utility undergrounding. 235 Community Facilities District #4 (Facilities) – This fund accounts for acquisition, construction of flood and storm drainage facilities; construction of joint-use school facilities; rehabilitation/expansion of library sites; government facilities and community facilities. 250 Water Development Impact Fee – This fund accounts for development fees collected for the design and construction of water facilities within the City. 251 Roadway Development Impact Fee – This fund accounts for development fees collected for the design and construction of roadways within the City. 252 Parks and Trails Development Impact Fee – This fund accounts for development fees collected for the design and construction of parks within the City. 255 Wastewater Development Impact Fee – This fund accounts for development fees collected for the design and construction of wastewater facilities within the City. 256 Community Facilities Development Impact Fee – This fund accounts for development fees collected for the design and construction of public facilities within the City. 261 Development Impact Fee Administration – This fund accounts for development fees collected for the administration of the Development Impact Fee Program. 262 Agriculture Land Administration – This fund accounts for 20% of the Agriculture Preservation fees collected from development. Monies are to be used for administrative purposes associated with establishing, monitoring and managing farmland conservation easements.

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263 Agriculture Land Acquisition – This fund accounts for 80% of the Agriculture Preservation fees collected from development. The monies are used for farmland mitigation purposes. 264 First-Time Homebuyer – This fund accounts for affordable housing funds used to provide loans to first-time homebuyers who qualify as moderate to very-low income households. 265 Affordable Housing In-Lieu Fee – This fund accounts for development fees collected for affordable housing. The monies are used for the purpose of assisting in the construction of very low-, low- or moderate-income dwelling units, or helping with the other affordable housing opportunities.
267 Public Art Administration – This fund accounts for 20% of the Public Art fees collected from development and shall be specifically designated for community education programs, publicity, dedications and administration of the public art program. 268 Public Art Acquisition – This fund accounts for 80% of the Public Art fees collected from development and shall be utilized for all costs related to selection, acquisition, placement, installation, display and maintenance of artwork.
269 Parking In-Lieu – This fund accounts for development fees collected for off-street parking facilities located within the Downtown area.
272 Riparian Mitigation – This fund accounts for a stewardship endowment for maintenance of a riparian mitigation site.
280 Asset Forfeiture – This fund accounts for property or funds seized by the Police Department.

After a case has been tried and a guilty verdict is returned, the funds are considered forfeited.

Federal funds must be used for narcotic enforcement and crime suppression. State funds must be used for areas related to drug prevention.
281 Abandoned Vehicle Abatement – This fund accounts for monies which can only be used for the abatement, removal and disposal, as public nuisances, of any abandoned, wrecked, dismantled or inoperative vehicles, or parts thereof, from private or public property. 285 PEG Media – This fund accounts for public, educational and governmental access fees collected from cable operators established per the Municipal Code and franchise agreements.

This fund accounts for Public Access, Educational and Governmental (PEG) television channels provided for the citizens of Brentwood.
286 Parks Advertising – This fund accounts for Parks and Recreation advertising fees collected to publish and distribute the Parks and Recreation Activities guide, as well as, enhance the amenities at the Sunset Athletic Complex, the Brentwood Family Aquatic Complex and the Brentwood Skate Park. This fund was closed in FY 2022/23.

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293 Measure J – This fund accounts for the local jurisdiction portions of the Measure J – Contra Costa County sales tax allocated for Local Street Maintenance and Improvements. These monies can only be spent on local streets and roads, transit operations, growth management planning and compliance, bicycle and pedestrian trails and parking facilities. 302 City Low Income Housing – This fund accounts for the activities related to the assets assumed by the City of Brentwood as Housing Successor for the housing activities of the former Brentwood Redevelopment Agency.
336 Roadway Improvements – This fund accounts for transactions related to proceeds from assessment bonds and other resources and their use to acquire and construct certain roadway improvements.
337 Community Facilities Improvements – This fund accounts for various community facilities improvement projects associated with either the construction or improvement of the City’s community facilities.
352 Parks and Trails Improvements – This fund accounts for various park and trail improvement projects associated with either the construction or improvement of the City’s parks. 361 Civic Center Project Lease Revenue Bond Acquisition – This fund accounts for transactions related to proceeds from the 2009 Civic Center Bonds and other resources and their use to acquire and construct certain capital facilities and infrastructure. This fund was closed in FY 2022/23.
366 2015 Lease Financing – This fund accounts for transactions related to proceeds from the 2015 Lease Financing and their use to acquire and construct certain capital facilities and infrastructure.
380 Civic Center Capital Improvement Financing Program – This fund accounts for savings from refinanced bonds and their use to finance a portion of the Civic Center project. 381 City Capital Improvement Financing Program – This fund accounts for savings from refinanced bonds and their use to acquire and construct certain capital facilities and infrastructure.
392 Capital Infrastructure – This fund accounts for funds to be used for non-residential development related infrastructure projects with a focus on non-residential projects that may promote economic development.
393 Vineyards Projects – This fund accounts for transactions related to proceeds from assessment bonds and other resources and their use to finance infrastructure improvements within the Vineyards development area.

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435 2018 A Refinance Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds.
436 2014 A & B Refinance Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds. 437 2012 A Refinance Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments of CIFP Infrastructure Revenue Bonds. 438 Capital Improvement Financing Program 2003-1 Debt Service – This fund accounts for CIFP tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 439 Capital Improvement Financing Program 2002-1 Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments of CIFP Infrastructure Revenue Bonds. 441 Capital Improvement Financing Program 94-1 Debt Service – This fund accounts for CIFP tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 442 Capital Improvement Financing Program 98-1 Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 443 Capital Improvement Financing Program 99-1 Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 444 Capital Improvement Financing Program 2000-01 Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments on CIFP Infrastructure Revenue Bonds. 445 Capital Improvement Revenue Refunding Bonds Series 2021 A & B Debt Service – This fund accounts for debt service transactions related to the refinance of the 2012 Capital Improvement Revenue Refunding Bonds.
448 General Obligation Bonds Series 2002 Debt Service – This fund accounts for tax levies from which general obligation debt service transactions are made on the General Obligation Bond Series 2002. This bond was used to finance the Police Station. 449 Capital Improvement Financing Program 2004-1 Debt Service – This fund accounts for CIFP Tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 460 Randy Way Assessment District Debt Service – This fund accounts for Randy Way tax assessment receipts and debt service payments of CIFP Infrastructure Revenue Bonds. 461 2019 Civic Center Project Lease Revenue Refunding Bonds Debt Service – This fund accounts for debt service transactions relating to the 2009 Civic Center Project Lease Revenue Bonds.

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462 2006 A & B Refinance Bonds Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds. This fund was closed in FY 2022/23.
463 Capital Improvement Financing Program 2006-1 Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds. 464 Capital Improvement Financing Program 2005-1 Debt Service – This fund accounts for CIFP Tax assessments receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 465 96R Assessment District Debt Service – This fund accounts for CIFP Tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. This fund was closed in FY 2022/23.
466 2015 Lease Financing Debt Service – This fund accounts for debt service transactions related to the 2015 Lease Financing.
501 City Rentals Enterprise – This fund accounts for all the City facilities rented and maintained through this fund. This fund is projected to be closed in FY 2023/24. 510 Housing Enterprise – This fund accounts for the administration of the Housing Enterprise which includes the Housing rental units, Affordable Housing and the First-Time Homebuyers program.
511 Housing Rental Trust – This fund accounts for the operation and maintenance of the Housing rental units.
513 Housing Replacement – This fund accounts for revenues and expenditures associated with the replacement of housing rental capital assets and infrastructure. 540 Solid Waste Enterprise – This fund accounts for the operation, maintenance and capital costs of the solid waste system. These activities are funded by user charges. 542 Solid Waste Improvements – This fund accounts for expenditures associated with solid waste capital improvement projects.
543 Solid Waste Replacement – This fund accounts for revenues and expenditures associated with the replacements of solid waste capital assets and infrastructure. 560 Water Enterprise – This fund accounts for the operation, maintenance and capital costs of the water system. These activities are funded by user charges. 562 Water Improvements – This fund accounts for expenditures associated with water capital improvement projects.

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563 Water Replacement – This fund accounts for revenues and expenditures associated with the replacements of water capital assets and infrastructures. 590 Wastewater Enterprise – This fund accounts for the operation, maintenance and capital costs of the wastewater system. These activities are funded by user charges. 592 Wastewater Improvements – This fund accounts for expenditures associated with wastewater capital improvement projects.
593 Wastewater Replacement – This fund accounts for revenues and expenditures associated with the replacements of wastewater capital assets and infrastructures. 6XX Landscape and Lighting Assessment Districts – These funds account for special benefit assessments levied on property owners for landscape and street lighting maintenance. 701 Information Systems – To provide a source of funding for the development and coordination of the City’s information system’s needs.
702 Vehicle and Equipment Replacement – To provide a source of funding for vehicle and equipment replacement.
703 Information Systems Replacement – To provide a source of funding for the replacement of information systems such as computers and the phone system. 704 Facilities Replacement – To provide a source of funding for repairs or the replacement of City facilities.
705 Tuition – To provide a source of funding for expenditures related to continuing education. 706 Fleet Maintenance Services – To provide a source of funding for the maintenance of all City vehicles, except for Police Department vehicles.
707 Facilities Maintenance Services – To provide a source of funding for maintenance and repairs of City facilities.
708 Parks and LLAD Replacement – To provide a source of funding for the replacement of landscaping, equipment and facilities in the citywide parks and Landscape and Lighting Assessment Districts (LLAD).
709 Insurance – To provide a source of funding for future insurance costs and unforeseen expenses due to legal matters or lawsuits.
710 Pension/Other Post-Employment Benefits (OPEB) Obligation – To provide an intermediateterm funding source for OPEB and pension expenses.