Brentwood City Council
May 26, 2026

168
2026/27 – 2027/28 Operating Budget
Appendix
RESOLUTION NO. 2026-XX

169
2026/27 – 2027/28 Operating Budget
Appendix
RESOLUTION NO. 2026-XX (continued)

170
2026/27 – 2027/28 Operating Budget
Appendix
RESOLUTION NO. 2026-XX

171
2026/27 – 2027/28 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. (Chart below to be updated once information is made available.) $0M
$20M$40M$60M$80M
$100M$120M$140M
Annual Limit Appropriations Subject to Limit

172
2026/27 – 2027/28 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 2026/27 has been calculated to be $xx.xx. 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. {Placeholder for FY 2026/27 table once available}

173
2026/27 – 2027/28 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 1.00Assistant City Manager 0.50 0.50 0.50 0.50Executive Assistant 0.50 0.50 0.50 0.50Public 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 0.50Administrative Technician 0.50 0.50 0.50 0.50Economic Development Manager 1.00 1.00 1.00 1.00Senior Management Analyst 1.00 1.00 1.00 1.00 Economic Development Total 3.00 3.00 3.00 3.00
City Clerk
City Clerk 1.00 1.00 1.00 1.00Assistant City Clerk 1.00 1.00 1.00 1.00Administrative Technician 0.50 0.50 0.50 0.50 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 1.00Assistant City Attorney 2.00 2.00 2.00 2.00Deputy City Attorney 1.00 1.00 1.00 1.00Administrative Assistant I/II 1.00 1.00 1.00 1.00Executive Assistant 1.00 1.00 1.00 1.00 City Attorney Total 6.00 6.00 6.00 6.00
2025/26
Authorized
2026/27
Budget
2027/28
Budget
2024/25
Authorized

174
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Community Development
Building
Director of Community Development 0.35 0.35 0.35 0.35Administrative Assistant I/II 0.86 0.86 0.86 0.86Administrative Supervisor 0.34 0.34 0.34 0.34Building Inspector I/II 2.00 2.00 2.00 2.00Chief Building Official 0.80 0.80 0.80 0.80Community Development Technician I/II 2.00 2.00 2.00 2.00Development Services Manager 1.00 1.00 1.00 1.00Housing Program Manager 0.10 0.10 0.10 0.10Senior Building Inspector 1.00 1.00 1.00 1.00Senior Community Development Technician 1.00 1.00 1.00 1.00 Building Total 9.45 9.45 9.45 9.45
Community Enrichment
Administrative Assistant I/II 1.00 1.00 1.00 1.00Code Enforcement Officer I/II 4.00 4.00 4.00 4.00Senior Code Enforcement Officer 1.00 1.00 1.00 1.00 Community Enrichment Total 6.00 6.00 6.00 6.00
Planning
Director of Community Development 0.32 0.32 0.32 0.32Administrative Assistant I/II 0.64 0.64 0.64 0.64Administrative Supervisor 0.33 0.33 0.33 0.33Administrative Technician 1.00 1.00 1.00 1.00Associate Planner 2.00 2.00 2.00 2.00Community Development Technician I/II 1.00 1.00 1.00 1.00Planning Manager 0.95 0.95 0.95 0.95Principal Planner 1.00 1.00 1.00 1.00Senior Planner 1.00 1.00 1.00 1.00 Planning Total 8.24 8.24 8.24 8.24
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

175
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Community Development (continued)
Housing Administration
Director of Community Development 0.33 0.33 0.33 0.33Administrative Assistant I/II 0.50 0.50 0.50 0.50Administrative Supervisor 0.33 0.33 0.33 0.33Chief Building Official 0.20 0.20 0.20 0.20Housing Program Manager 0.90 0.90 0.90 0.90Planning Manager 0.05 0.05 0.05 0.05 Housing Administration Total 2.31 2.31 2.31 2.31
Community Development Total 26.00 26.00 26.00 26.00
Engineering
Engineering
Director of Engineering/City Engineer 0.20 0.20 0.20 0.20Administrative Assistant I/II 0.55 0.55 0.40 0.40Administrative Technician 1.15 1.15 0.60 0.60Associate Engineer 0.70 0.70 0.70 0.70Construction Inspector I/II 1.30 1.30 1.30 1.30Engineering Manager 0.50 0.50 0.40 0.40Engineering Services Supervisor 1.00 1.00 1.00 1.00Engineering Technician 0.70 0.70 0.30 0.30Management Analyst I/II 0.10 0.10 0.50 0.50Senior Management Analyst 0.25 0.25 0.35 0.35Senior Construction Inspector 0.80 0.80 0.80 0.80Senior Engineer 0.00 0.00 0.40 0.40 Engineering Total 7.25 7.25 6.95 6.95
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

176
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Engineering (continued)
Transportation
Director of Engineering/City Engineer 0.10 0.10 0.10 0.10Administrative Assistant I/II 0.00 0.00 0.20 0.20Administrative Technician 0.00 0.00 0.10 0.10Engineering Technician 0.00 0.00 0.10 0.10Senior Engineer 1.00 1.00 0.40 0.40Senior Management Analyst 0.10 0.10 0.10 0.10 Transportation Total 1.20 1.20 1.00 1.00
CIP Administration
Director of Engineering/City Engineer 0.50 0.50 0.50 0.50Administrative Assistant I/II 0.40 0.40 0.40 0.40Administrative Technician 0.85 0.85 1.15 1.15Associate Civil Engineer 0.42 0.42 0.42 0.42Associate Engineer 0.90 0.90 0.90 0.90Construction Inspector I/II 0.50 0.50 0.50 0.50Engineering Manager 0.50 0.50 0.40 0.40Engineering Technician 0.30 0.30 0.60 0.60Management Analyst I/II 0.75 0.75 0.00 0.00Parks Planner 0.15 0.15 0.15 0.15Project Services Specialist 0.25 0.25 0.25 0.25Senior Engineer 0.00 0.00 0.60 0.60Senior Construction Inspector 0.20 0.20 0.20 0.20Senior Management Analyst 0.05 0.05 0.05 0.05 CIP Administration Total 5.77 5.77 6.12 6.12
Engineering Total 14.22 14.22 14.07 14.07
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

177
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Finance and Information Systems
Business Services
City Treasurer/Director of Finance and Information Systems 0.25 0.25 0.25 0.25Assistant Director of Finance and Information Systems 0.20 0.20 0.20 0.20Accountant I/II 1.45 1.45 1.45 1.45Accounting Manager 0.80 0.80 0.80 0.80Accounting Specialist 0.00 0.00 0.00 0.00Accounting Technician 1.70 1.70 1.70 1.70Administrative Supervisor 0.17 0.17 0.17 0.17Information Systems Technician 0.05 0.05 0.00 0.00Senior Accountant 1.00 1.00 1.00 1.00 Business Services Total 5.62 5.62 5.57 5.57
Financial Services
City Treasurer/Director of Finance and Information Systems 0.25 0.25 0.25 0.25Assistant Director of Finance and Information Systems 0.20 0.20 0.20 0.20Accounting Assistant I/II 0.65 0.65 1.00 1.00Accounting Manager 0.25 0.25 0.25 0.25Accounting Technician 2.00 2.00 2.00 2.00Administrative Supervisor 0.16 0.16 0.16 0.16Information Systems Technician 0.15 0.15 0.00 0.00Management Analyst I/II 0.70 0.70 0.70 0.70Payroll Manager 1.00 1.00 1.00 1.00Payroll Technician 1.00 1.00 1.00 1.00Senior Accounting Assistant 0.50 0.50 0.50 0.50 Financial Services Total 6.86 6.86 7.06 7.06
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

178
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Finance and Information Systems (continued)
Information Systems
City Treasurer/Director of Finance and Information Systems 0.25 0.25 0.25 0.25Assistant Director of Finance and Information Systems 0.35 0.35 0.35 0.35Accounting Assistant I/II 0.35 0.35 0.00 0.00Accounting Technician 0.15 0.15 0.15 0.15Administrative Supervisor 0.33 0.33 0.33 0.33Administrative Technician 1.00 1.00 1.00 1.00GIS Coordinator 1.00 1.00 1.00 1.00Information Systems Analyst 3.00 3.00 3.00 3.00Information Systems Manager 1.00 1.00 1.00 1.00Information Systems Supervisor 1.00 1.00 1.00 1.00Information Systems Technician I/II 3.80 3.80 4.00 4.00Management Analyst I/II 0.30 0.30 0.30 0.30 Information Systems Total 12.53 12.53 12.38 12.38
Solid Waste Utility Billing
City Treasurer/Director of Finance and Information Systems 0.08 0.08 0.08 0.08Assistant Director of Finance and Information Systems 0.09 0.09 0.09 0.09Accountant I/II 0.18 0.18 0.18 0.18Accounting Assistant I/II 1.65 1.65 1.65 1.65Accounting Manager 0.32 0.32 0.32 0.32Accounting Supervisor 0.33 0.33 0.33 0.33Accounting Technician 0.38 0.38 0.38 0.38Administrative Supervisor 0.11 0.11 0.11 0.11Senior Accounting Assistant 0.17 0.17 0.17 0.17 Solid Waste Utility Billing Total 3.31 3.31 3.31 3.31
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

179
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Finance and Information Systems (continued)
Water Utility Billing
City Treasurer/Director of Finance and Information Systems 0.08 0.08 0.08 0.08Assistant Director of Finance and Information Systems 0.08 0.08 0.08 0.08Accountant I/II 0.18 0.18 0.18 0.18Accounting Assistant I/II 1.70 1.70 1.70 1.70Accounting Manager 0.31 0.31 0.31 0.31Accounting Supervisor 0.34 0.34 0.34 0.34Accounting Technician 0.39 0.39 0.39 0.39Administrative Supervisor 0.11 0.11 0.11 0.11Senior Accounting Assistant 0.17 0.17 0.17 0.17 Water Utility Billing Total 3.36 3.36 3.36 3.36
Wastewater Utility Billing
City Treasurer/Director of Finance and Information Systems 0.09 0.09 0.09 0.09Assistant Director of Finance and Information Systems 0.08 0.08 0.08 0.08Accountant I/II 0.19 0.19 0.19 0.19Accounting Assistant I/II 1.65 1.65 1.65 1.65Accounting Manager 0.32 0.32 0.32 0.32Accounting Supervisor 0.33 0.33 0.33 0.33Accounting Technician 0.38 0.38 0.38 0.38Administrative Supervisor 0.12 0.12 0.12 0.12Senior Accounting Assistant 0.16 0.16 0.16 0.16 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 Human Resources
Director of Human Resources/Risk Manager 1.00 1.00 1.00 1.00Administrative Assistant I/II 1.00 1.00 1.00 1.00Human Resources Analyst I/II 2.00 2.00 2.00 2.00Human Resources Manager 1.00 1.00 1.00 1.00Human Resources Technician 1.00 1.00 1.00 1.00Risk and Safety Analyst 1.00 1.00 1.00 1.00 Full-Tiime Total 7.00 7.00 7.00 7.00
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

180
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Human Resources (continued)
Regular Part-Time
Administrative Assistant I/II 0.00 0.00 0.50 0.50
Regular Part-Time Total 0.00 0.00 0.50 0.50
Human Resources Total 7.00 7.00 7.50 7.50
Parks and Recreation
Parks and Recreation Administration
Director of Parks and Recreation 0.85 0.85 0.85 0.85Accountant I/II 0.30 0.30 0.30 0.30Administrative Assistant I/II 2.75 2.75 2.75 2.75Administrative Supervisor 1.00 1.00 1.00 1.00Project Services Specialist 0.50 0.50 0.50 0.50Recreation Coordinator 3.25 3.25 3.25 3.25Recreation Manager 1.00 1.00 1.00 1.00Recreation Supervisor 2.00 2.00 2.00 2.00Senior Management Analyst 0.85 0.85 0.85 0.85 Parks and Recreation Administration Total 12.50 12.50 12.50 12.50 City Pool
Park Maintenance Worker I/II 0.20 0.20 0.20 0.20Recreation Coordinator 0.50 0.50 0.50 0.50 City Pool Total 0.70 0.70 0.70 0.70
Parks Planning
Park Maintenance Supervisor 0.20 0.20 0.20 0.20Parks Planner 0.85 0.85 0.85 0.85Project Services Specialist 0.25 0.25 0.25 0.25 Parks Planning Total 1.30 1.30 1.30 1.30
Senior Programs
Recreation Coordinator 0.25 0.25 0.25 0.25Recreation Supervisor 1.00 1.00 1.00 1.00 Senior Programs Total 1.25 1.25 1.25 1.25
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

181
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Parks and Recreation (continued)
Adaptive Recreation
Recreation Coordinator 1.00 1.00 1.00 1.00
Adaptive Recreation Total 1.00 1.00 1.00 1.00
Landscape Operations
Director of Parks and Recreation 0.10 0.10 0.10 0.10Accountant I/II 0.40 0.40 0.40 0.40Administrative Assistant I/II 0.25 0.25 0.25 0.25Park Maintenance Manager 0.33 0.33 0.33 0.33Park Maintenance Supervisor 1.35 1.35 1.35 1.35Park Maintenance Worker I/II 0.30 0.30 0.30 0.30Senior Management Analyst 0.15 0.15 0.15 0.15Senior Park Maintenance Worker 0.55 0.55 0.55 0.55 Landscape Operations Total 3.43 3.43 3.43 3.43
Citywide Park Assessment District
Director of Parks and Recreation 0.05 0.05 0.05 0.05Accountant I/II 0.30 0.30 0.30 0.30Park Maintenance Manager 0.67 0.67 0.67 0.67Park Maintenance Supervisor 1.45 1.45 1.45 1.45Park Maintenance Worker I/II 5.50 5.50 5.50 5.50Senior Park Maintenance Worker 1.45 1.45 1.45 1.45 Citywide Park Assessment District Total 9.42 9.42 9.42 9.42 Parks and Recreation Total 29.60 29.60 29.60 29.60
Police
Police Department
Police Chief 0.85 0.85 0.85 0.85Accounting Technician 0.75 0.75 0.75 0.75Administrative Assistant I/II 0.90 0.90 0.90 0.90Community Service Officer I/II 5.90 5.90 5.90 5.90Executive Assistant 0.85 0.85 0.85 0.85Police Captain 1.65 1.65 1.65 1.65 2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

182
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Police (continued)
Police Lieutenant 3.70 3.70 3.70 3.70Police Officer 54.00 54.00 54.00 54.00Police Records Clerk I/II 5.00 5.00 5.00 5.00Police Sergeant 10.70 10.70 10.70 10.70Property and Evidence Technician I/II 1.00 1.00 1.00 1.00Records Supervisor 1.00 1.00 1.00 1.00Senior Community Service Officer 2.00 2.00 2.00 2.00Senior Police Records Clerk 1.00 1.00 1.00 1.00Senior Property and Evidence Technician 1.00 1.00 1.00 1.00 Police Department Total 90.30 90.30 90.30 90.30
Police Dispatch Center
Police Chief 0.15 0.15 0.15 0.15Accounting Technician 0.25 0.25 0.25 0.25Administrative Assistant I/II 0.10 0.10 0.10 0.10Community Service Officer I/II 0.10 0.10 0.10 0.10Dispatch Supervisor 2.00 2.00 2.00 2.00Dispatcher I/II 12.00 12.00 12.00 12.00Executive Assistant 0.15 0.15 0.15 0.15Police Captain 0.35 0.35 0.35 0.35Police Lieutenant 0.30 0.30 0.30 0.30Police Sergeant 0.30 0.30 0.30 0.30 Police Dispatch Center Total 15.70 15.70 15.70 15.70
Regular Part-Time
Administrative Assistant I/II 0.50 0.50 0.50 0.50
Administrative Assistant I/II 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
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

183
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Public Works
Streets
Director of Public Works 0.10 0.10 0.10 0.10Assistant Director of Public Works 0.10 0.10 0.10 0.10Administrative Assistant I/II 1.00 1.00 1.00 1.00Administrative Supervisor 0.20 0.20 0.20 0.20Electrician 1.00 1.00 1.00 1.00Associate Civil Engineer 0.06 0.06 0.06 0.06Senior Street Maintenance Worker 2.00 2.00 2.00 2.00Street Maintenance Worker I/II 6.00 6.00 6.00 6.00Street Sweeper Operator 3.00 3.00 3.00 3.00Streets Manager 1.00 1.00 1.00 1.00Streets Supervisor 1.00 1.00 1.00 1.00Warehouse Coordinator 0.20 0.20 0.20 0.20 Streets Total 15.66 15.66 15.66 15.66
Solid Waste Operations
Director of Public Works 0.25 0.25 0.25 0.25Assistant Director of Public Works 0.20 0.20 0.20 0.20Administrative Assistant I/II 3.41 3.41 3.20 3.20Administrative Supervisor 0.16 0.16 0.16 0.16Administrative Technician 0.00 0.00 0.05 0.05Associate Civil Engineer 0.10 0.10 0.10 0.10GIS Technician 0.33 0.33 0.33 0.33Management Analyst I/II 0.05 0.05 0.66 0.66Senior Management Analyst 0.20 0.20 0.17 0.17Senior Solid Waste Equipment Operator 1.60 1.60 1.60 1.60Solid Waste Equipment Operator I/II 17.00 17.00 17.00 17.00Solid Waste and Recycling Manager 0.80 0.80 0.80 0.80Solid Waste Supervisor 1.60 1.60 1.60 1.60Warehouse Coordinator 0.16 0.16 0.16 0.16 Solid Waste Operations Total 25.86 25.86 26.28 26.28
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

184
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Public Works (continued)
Solid Waste Transfer Station
Assistant Director of Public Works 0.05 0.05 0.05 0.05Administrative Assistant I/II 0.60 0.60 0.80 0.80Administrative Supervisor 0.04 0.04 0.04 0.04Senior Solid Waste Equipment Operator 0.40 0.40 0.40 0.40Solid Waste Equipment Operator I/II 1.00 1.00 1.00 1.00Solid Waste and Recycling Manager 0.20 0.20 0.20 0.20Solid Waste Supervisor 0.40 0.40 0.40 0.40Warehouse Coordinator 0.04 0.04 0.04 0.04 Solid Waste Transfer Station Total 2.73 2.73 2.93 2.93
Water Operations
Director of Engineering/City Engineer 0.10 0.10 0.10 0.10Director of Public Works 0.25 0.25 0.25 0.25Assistant Director of Public Works 0.25 0.25 0.25 0.25Administrative Assistant I/II 0.02 0.02 0.00 0.00Administrative Supervisor 0.20 0.20 0.20 0.20Administrative Technician 1.00 1.00 1.05 1.05Associate Civil Engineer 0.20 0.20 0.20 0.20Associate Engineer 0.20 0.20 0.20 0.20Cross Connection Control Specialist 1.00 1.00 1.00 1.00Electrician 1.00 1.00 1.00 1.00Engineering Manager 0.50 0.50 0.40 0.40GIS Technician 0.33 0.33 0.33 0.33Laboratory Analyst 0.00 0.50 0.50 0.50Laboratory Technician I/II 1.00 0.50 0.50 0.50Laboratory Supervisor 0.50 0.50 0.50 0.50Management Analyst I/II 0.05 0.05 0.67 0.67Senior Management Analyst 0.20 0.20 0.17 0.17Senior Water Distribution Worker 2.00 2.00 2.00 2.00Senior Water Service Worker 1.00 1.00 1.00 1.00Warehouse Coordinator 0.20 0.20 0.20 0.20Water Distribution Supervisor 1.00 1.00 1.00 1.00 2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

185
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Public Works (continued)
Water Operations (continued)
Water Distribution Worker I/II 6.00 6.00 6.00 6.00Water Operations Manager 1.00 1.00 1.00 1.00Water Production Supervisor 1.00 1.00 1.00 1.00Water Production Worker I/II 3.00 3.00 3.00 3.00Water Service Supervisor 0.00 1.00 1.00 1.00Water Service Worker I/II 3.00 2.00 2.00 2.00 Water Operations Total 25.00 25.00 25.52 25.52
Water Non-Potable
Water Efficiency Specialist 0.70 0.70 0.70 0.70
Water Non-Potable Total 0.70 0.70 0.70 0.70
Wastewater Operations
Director of Engineering/City Engineer 0.10 0.10 0.10 0.10Director of Public Works 0.30 0.30 0.30 0.30Assistant Director of Public Works 0.30 0.30 0.30 0.30Administrative Assistant I/II 0.02 0.02 0.00 0.00Administrative Supervisor 0.20 0.20 0.20 0.20Administrative Technician 1.00 1.00 1.05 1.05Associate Civil Engineer 0.20 0.20 0.20 0.20Associate Engineer 0.20 0.20 0.20 0.20Construction Inspector I/II 0.20 0.20 0.20 0.20Electrician 1.00 1.00 1.00 1.00Engineering Manager 0.50 0.50 0.40 0.40Environmental Compliance Inspector 1.00 1.00 1.00 1.00GIS Technician 0.34 0.34 0.34 0.34Laboratory Analyst 0.00 0.50 0.50 0.50Laboratory Technician I/II 1.00 0.50 0.50 0.50Laboratory Supervisor 0.50 0.50 0.50 0.50Management Analyst I/II 0.05 0.05 0.17 0.17Senior Management Analyst 0.20 0.20 0.16 0.16Senior Wastewater Collection Systems Worker 1.00 1.00 0.90 0.90Utilities Maintenance Mechanic 2.00 2.00 3.00 3.00Warehouse Coordinator 0.20 0.20 0.20 0.20 2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

186
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Public Works (continued)
Facilities Maintenance Services
Director of Public Works 0.05 0.05 0.05 0.05Assistant Director of Public Works 0.05 0.05 0.05 0.05Administrative Assistant I/II 0.50 0.50 0.50 0.50Administrative Supervisor 0.10 0.10 0.10 0.10Facilities Maintenance Supervisor 1.00 1.00 1.00 1.00Facilities Maintenance Worker I/II 3.00 3.00 3.00 3.00Fleet/Facilities Manager 0.25 0.25 0.25 0.25Warehouse Coordinator 0.10 0.10 0.10 0.10 Facilities Maintenance Services Total 5.05 5.05 5.05 5.05 Public Works Total 107.18 107.18 110.33 110.33
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 5.00Park 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 30.00 30.00 30.00 30.00 TOTAL AUTHORIZED FULL-TIME EMPLOYEES 340.00 340.00 343.00 343.00 TOTAL REGULAR PART-TIME EMPLOYEES 1.00 1.00 1.50 1.50
TOTAL ELECTED AND APPOINTED EMPLOYEES 30.00 30.00 30.00 30.00 GRAND TOTALS 371.00 371.00 374.50 374.50
2024/25
Authorized
2025/26
Authorized
2026/27
Budget
2027/28
Budget

187
2026/27 – 2027/28 Operating Budget
Appendix
PERSONNEL SUMMARY ALLOCATIONS BY DEPARTMENT (continued) Beginning in Beginning in
Department Division 2026/27 FY 2027/28
Human Resources Human Resources 0.50 0.00Public Works Fleet Operations 1.00 0.00Public Works Solid Waste Operations 0.50 0.00Public Works Water Operations 0.50 0.00Public Works Wastewater Operations 1.00 0.00 Total 3.50 0.00
Total New Personnel Requests (Included in Full-Time Employee Count Above)

188
2026/27 – 2027/28 Operating Budget
Appendix

FUND EXPENDITURE SUMMARY BY DIVISION
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change100 - GENERAL FUND 100-1101 General Fund Transfers 5,716,718 $ 4,329,612 $ 4,466,211 $ $ 4,768,805 10.14% $ 3,327,929 -30.21% 100-1201 City Council 464,285 395,371 371,584 487,335 4.96% 501,578 2.92%100-1202 City Manager 936,957 1,170,565 879,202 1,183,028 1.06% 1,230,412 4.01% 100-1203 City Attorney 1,708,577 2,535,298 2,076,999 2,382,934 -6.01% 2,496,205 4.75% 100-1204 Economic Development 1,238,263 1,552,013 1,261,479 1,513,203 -2.50% 1,412,605 -6.65% 100-1205 City Clerk 709,117 777,606 672,397 880,246 13.20% 746,598 -15.18%100-1206 Human Resources 1,917,946 2,426,335 2,336,659 2,552,459 5.20% 2,616,038 2.49% 100-1303 Business Services 1,467,523 1,575,389 1,575,389 1,624,331 3.11% 1,695,534 4.38% 100-1304 Financial Services 1,563,179 1,705,020 1,627,599 1,717,708 0.74% 1,785,230 3.93% 100-1305 Successor Agency 1,682,821 838,436 824,328 14,107 -98.32% 0 -100.00% 100-1403 Library 515,087 588,164 574,509 565,067 -3.93% 585,565 3.63%100-1417 Senior Nutrition Program 26,000 26,000 26,000 26,000 0.00% 26,000 0.00% 100-1418 Animal Services 704,453 743,934 743,934 898,660 20.80% 925,620 3.00%100-1419 Family Justice Center 28,000 28,000 28,000 28,000 0.00% 28,000 0.00% 100-1501 Police Department 28,491,818 31,304,752 30,182,250 32,793,532 4.76% 34,217,718 4.34% 100-1511 Police Dispatch Center 4,030,265 4,756,722 4,141,844 4,762,940 0.13% 4,959,979 4.14% 100-1602 Landscape Operations 1,524,160 1,762,893 1,629,995 1,757,877 -0.28% 1,778,903 1.20% 100-1603 Streets 4,431,728 5,221,550 4,837,831 5,574,188 6.75% 5,842,927 4.82% 100-1701 Non-Departmental 937,909 1,100,304 1,024,083 1,308,311 18.90% 1,335,798 2.10% 100-2101 Building 3,083,875 2,470,409 2,807,719 3,016,528 -2.18% 3,042,915 0.87% 100-2102 Community Enrichment 1,139,622 1,442,560 1,266,617 1,377,067 -4.54% 1,455,898 5.72% 100-2201 Planning 2,457,610 1,888,860 1,930,270 2,279,976 -7.23% 2,340,707 2.66% 100-2202 Planning Commission 26,658 35,751 23,724 26,987 -24.51% 27,217 0.85%100-2301 Engineering 2,150,558 2,305,013 2,075,119 2,214,814 -3.91% 2,308,842 4.25% 100-2303 Transportation 475,751 774,616 594,187 663,391 -14.36% 685,330 3.31%100-3601 CIP Administration 1,352,613 1,666,456 1,491,827 1,663,829 -0.16% 1,743,885 4.81% 100-5101 Parks and Recreation Administration 2,821,195 3,129,640 3,023,879 3,159,792 0.96% 3,305,807 4.62% 100-5102 City Pool 1,458,146 1,536,865 1,536,865 1,503,047 -2.20% 1,548,809 3.04% 100-5106 Park and Recreation Commission 7,200 10,423 7,048 9,966 -4.38% 9,972 0.06% 100-5107 Youth Commission 2,562 5,247 3,870 4,074 -22.36% 4,202 3.14% 100-5108 Parks Planning 310,448 333,674 330,998 353,238 5.86% 366,847 3.85%100-5109 Art Commission 1,099 475 516 726 -33.94% 749 3.17% 100-5110 Community Center 963,276 1,019,327 1,019,327 1,020,002 0.07% 1,055,251 3.46% 100-5111 Senior Programs 330,246 456,171 362,649 388,154 -14.91% 410,258 5.69% 100-5112 Brentwood Senior Activity Center 578,209 610,162 595,958 533,872 -12.50% 553,432 3.66%100-5113 Davis Camp 1,065 13,051 1,065 1,000 -6.10% 1,030 3.00%

189
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % Change100 - GENERAL FUND 100-5114 Adaptive Recreation 2,735 $ 199,301 $ 133,603 $ $ 203,911 2.31% $ 217,132 6.48% 100-5116 Sand Creek Sports Complex 0 0 0 256,000 100.00% 499,694 95.19% 100-62xx Sports Programs 322,974 483,078 361,476 470,671 -2.57% 483,732 2.77%100-63xx Recreation Programs 706,403 820,898 727,262 861,193 4.91% 886,246 2.91% 100-64xx Citywide Special Events 0 242,880 233,645 173,490 -28.57% 178,623 2.96% Total General Fund 83,522,589 75,047,283 77,807,917 85,020,459 1.79% 86,639,217 1.90%

ENTERPRISE FUNDS
540, 543 - Solid Waste
540-5301 Solid Waste Operations 14,746,673 18,497,251 16,579,987 17,127,642 -7.40% 18,132,883 5.87% 540-5302 Solid Waste Utility Billing 1,120,719 1,263,528 1,121,856 1,237,944 -2.02% 1,312,475 6.02% 540-5303 Solid Waste Transfer Station 2,555,873 3,343,357 2,621,320 2,968,755 -11.20% 3,118,270 5.04% 543-5350 Solid Waste Replacement 18,746 204,175 63,642 403,049 97.40% 1,052,970 161.25% Total Solid Waste 23,308,311 18,442,011 20,386,805 21,737,390 -6.74% 23,616,598 8.65% 560, 563 - Water
560-5501 Water Operations 36,041,995 35,120,564 33,412,398 35,889,812 2.19% 35,824,546 -0.18% 560-5502 Water Utility Billing 1,193,570 1,325,120 1,165,619 1,283,377 -3.15% 1,358,517 5.85% 560-5504 Water Non-Potable 324,695 606,395 440,549 427,891 -29.44% 455,942 6.56% 563-5550 Water Replacement 2,346,912 5,284,785 5,275,902 2,627,750 -50.28% 2,165,672 -17.58% Total Water 42,336,864 39,907,172 40,294,468 40,228,830 -4.98% 39,804,677 -1.05% 590, 593 - Wastewater
590-5801 Wastewater Operations 29,414,197 19,242,659 15,694,273 20,214,409 5.05% 19,718,909 -2.45% 590-5802 Wastewater Utility Billing 1,160,304 1,271,861 1,140,385 1,241,261 -2.41% 1,315,890 6.01% 590-5803 Wastewater Lateral Maintenance 652,988 754,199 748,757 709,720 -5.90% 748,119 5.41% 593-5850 Wastewater Replacement 1,132,427 10,638,960 10,441,778 414,520 -96.10% 479,877 15.77% Total Wastewater 31,907,679 32,359,916 28,025,193 22,579,910 -29.23% 22,262,795 -1.40% 510, 511, 513 - Housing
510-5010 Housing Administration 783,680 907,071 770,881 821,583 -9.42% 850,452 3.51% 511-5100 Housing Rental Units 303,835 264,671 261,482 325,348 22.93% 331,643 1.93% 513-5050 Housing Replacement 33,044 100,891 100,384 100,555 -0.33% 100,628 0.07% Total Housing 1,272,633 1,120,559 1,132,747 1,247,486 -1.98% 1,282,723 2.82% Total Enterprise Funds 98,825,487 91,829,658 89,839,213 85,793,616 -13.19% 86,966,793 1.37%

190
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeINTERNAL SERVICE FUNDS 701-7101 Information Systems 4,576,639 $ 5,157,351 $ 4,878,663 $ $ 5,263,518 2.06% $ 5,523,921 4.95% 702-7201 Vehicle and Equipment Replacement 2,252,081 5,364,519 5,359,388 6,560,009 22.29% 7,121,324 8.56% 703-7301 Information Systems Replacement 816,217 1,040,031 803,595 1,206,564 16.01% 861,767 -28.58% 704 - Facilities Replacement
704-7400 Facilities Replacement Administration 10,018 216,799 7,235 8,157 -96.24% 8,618 5.65% 704-7401 City Hall Facilities Replacement 153,250 243,555 243,555 2,433,025 898.96% 37,106 -98.47% 704-7407 Police Facilities Replacement 0 192,089 192,089 15,000 -92.19% 5,000 -66.67% 704-7411 Library Facilities Replacement 21,727 5,665 4,807 0 -100.00% 383,000 100.00% 704-7413 Aquatic Complex Facilities Replacement 0 36,000 36,000 466,590 1196.08% 0 -100.00% 704-7418 City Soundwall Replacement 0 25,000 25,000 25,000 0.00% 25,000 0.00% 704-7419 BUSD Joint Use Agreement 6,084 234,208 234,208 6,265 -97.33% 32,930 425.62% 704-7420 Fleet Maintenance Facilities Replacement 11,896 54,990 54,990 105,500 91.85% 0 -100.00% 704-7421 Community Center Facilities Replacement 127,390 97,001 97,001 1,320,000 1260.81% 0 -100.00% 704-7422 Senior Activity Center Facilities Replacement 13,633 408,330 408,330 0 -100.00% 0 0.00% 704-7423 Civic Center Parking Garage Facilities Replacement 19,502 46,664 46,664 62,000 32.86% 0 -100.00% 704-7490 Traffic Signal Replacement 0 0 0 51,500 100.00% 53,045 3.00% Total Facilities Replacement 1,560,301 363,500 1,349,879 4,493,037 187.96% 544,699 -87.88% 705-7501 Tuition 31,685 6,715 16,663 32,310 1.97% 32,370 0.19% 706-7601 Fleet Maintenance Services 2,277,968 2,725,174 2,622,707 2,927,553 7.43% 3,001,324 2.52% 707 - Facilities Maintenance Services
707-7702 Facilities Maintenance Services 1,235,976 1,289,450 1,219,259 1,300,507 0.86% 1,345,672 3.47% 707-7704 City Hall Facilities Maintenance 178,229 292,964 292,964 224,758 -23.28% 231,904 3.18% 707-7705 Parking Garage Facilities Maintenance 62,058 81,838 81,838 77,574 -5.21% 79,890 2.99% 707-7706 Community Center Facilities Maintenance 77,835 130,842 130,842 126,013 -3.69% 130,114 3.25% 707-7707 Library Facilities Maintenance 58,112 79,036 76,036 77,002 -2.57% 79,322 3.01% 707-7708 Aquatic Complex Facilities Maintenance 40,096 77,327 59,986 47,562 -38.49% 49,097 3.23% 707-7709 Senior Center Facilities Maintenance 33,210 66,108 66,108 61,267 -7.32% 63,069 2.94% 707-7710 Police Department Facilities Maintenance 104,649 139,596 124,064 143,532 2.82% 147,817 2.99% 707-7711 Dispatch Center Facilities Maintenance 54 2,955 1,591 1,591 -46.16% 1,640 3.08% 707-7712 Police Substation Facilities Maintenance 4,747 7,344 5,580 5,757 -21.61% 5,940 3.18% 707-7713 CD Building Facilities Maintenance 7,847 12,489 12,032 17,459 39.80% 17,949 2.81% 707-7715 Downtown Fountains Facilities Maintenance 4,128 13,641 5,000 4,530 -66.79% 4,650 2.65% 707-7716 648 Second Street Facilities Maintenance 3,699 5,809 4,205 5,094 -12.31% 5,256 3.18% 707-7717 Municipal Service Center Facilities Maintenance 50,742 72,879 71,633 73,111 0.32% 75,508 3.28% 707-7718 Fleet Maintenance Facilities Maintenance 15,741 25,052 20,912 21,958 -12.35% 22,432 2.16%

191
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeINTERNAL SERVICE FUNDS (Continued) 707 - Facilities Maintenance Services (Continued)
707-7719 Wastewater Building Facilities Maintenance 26,546 $ 34,301 $ 29,097 $ $ 32,930 -4.00% $ 34,017 3.30% 707-7720 Solid Waste Transfer Station Facilities Maintenance 16,309 33,227 30,774 30,113 -9.37% 31,078 3.20% Total Facilities Maintenance Services 2,364,858 1,919,978 2,231,921 2,250,758 -4.82% 2,325,355 3.31% 708 - Parks and LLAD Replacement
708-7800 Citywide Parks Replacement 1,442,344 1,793,742 1,758,789 1,452,702 -19.01% 2,248,392 54.77% 708-7801 LLAD Replacement Administration 304,772 515,393 386,217 767,781 48.97% 425,196 -44.62% 708-7802 94-1 Brentwood Country Club Replacement 431,073 490,125 490,125 211,159 -56.92% 167,415 -20.72% 708-7999 95-3 Pheasant Run Replacement 546 559 559 0 -100.00% 0 0.00% 708-7998 95-4 Diablo Estates Replacement 46 47 47 0 -100.00% 0 0.00% 708-7803 95-5 California Spirit and Glory Replacement 0 0 0 15,922 100.00% 22,874 43.66%708-7804 95-6 Gerry Ranch Replacement 8,924 1,249 1,249 2,675 114.17% 0 -100.00% 708-7805 95-2 Hawthorn Replacement 2,927 14,091 14,091 412 -97.08% 0 -100.00%708-7806 95-7 SPA D Replacement 0 0 0 0 0.00% 9,283 100.00%708-7807 95-8 Garin Ranch Replacement 12,352 29,047 29,047 29,918 3.00% 30,816 3.00%708-7809 97-1 Brentwood Lakes Replacement 31 17,605 17,605 0 -100.00% 0 0.00% 708-78010 97-3 Brentwood Park Apartments Replacement 0 14 14 165 1078.57% 339 105.45% 708-7812 98-3 Solana Replacement 3,377 8,547 8,547 5,514 -35.49% 2,796 -49.29% 708-7813 98-4 Birchwood Estates Replacement 5,767 2,977 2,977 2,559 -14.04% 4,954 93.59% 708-7814 99-3 SPA L Replacement 0 0 0 0 0.00% 51,623 100.00%708-7815 99-4 California Grove Replacement 0 0 0 0 0.00% 3,415 100.00%708-7816 99-5 Deer Creek Replacement 0 0 0 59,248 100.00% 0 -100.00% 708-7818 99-7 Termo Replacement 20,316 75,479 12,795 32,212 -57.32% 0 -100.00% 708-7820 99-9 Richmond American Replacement 12,293 22,605 22,605 20,950 -7.32% 51,854 147.51% 708-7823 00-4 Brentwood Park Replacement 4,862 0 0 0 0.00% 0 0.00% 708-7826 02-3 Apricot Way Replacement 3,635 0 0 0 0.00% 0 0.00% 708-7827 02-4 Braddock and Logan Replacement 0 0 0 4,012 100.00% 0 -100.00% 708-7829 02-6 Balfour and John Muir Replacement 0 3,152 3,152 0 -100.00% 0 0.00% 708-7831 02-8 Lone Tree Arco Replacement 553 0 0 0 0.00% 0 0.00% 708-7835 02-12 Sunset Industrial Replacement 0 0 0 13,896 100.00% 0 -100.00% 708-7836 02-13 Stonehaven Replacement 0 0 0 523 100.00% 0 -100.00% 708-7837 03-2 Meritage Lone Tree Replacement 9,000 0 0 0 0.00% 132,173 100.00% 708-7838 03-3 Brookdale Court Replacement 0 0 0 20,234 100.00% 0 -100.00% 708-7841 03-6 Arbor Village Replacement 2,322 2,520 2,520 420 -83.33% 0 -100.00% 708-7845 05-2 So. Brentwood Blvd Commercial Replacement 0 0 0 757 100.00% 757 0.00% 708-7846 06-2 Palmilla Replacement 7,762 8,013 8,013 61,861 672.01% 8,501 -86.26%708-7847 06-3 Vineyards Replacement 1,777 0 0 0 0.00% 0 0.00%

192
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeINTERNAL SERVICE FUNDS (Continued) 708 - Parks and LLAD Replacement (Continued)
708-7850 11-1 No. Brentwood Blvd Replacement 0 915 915 0 -100.00% 0 0.00% 708-7851 14-1 Mission Grove Replacement 0 3,230 3,230 0 -100.00% 0 0.00% 708-7852 14-2 Ferro-Ronconi Replacement 0 17,120 17,120 0 -100.00% 0 0.00% 708-7854 15-2 Renaissance Estates Replacement 0 0 0 0 0.00% 479 100.00% 708-7855 16-1 Bond Lane Replacement 0 0 0 0 0.00% 3,354 100.00% 708-7856 16-2 Sellers Replacement 0 2,800 2,800 0 -100.00% 0 0.00% 708-7858 17-2 Catching's Ranch Replacement 0 969 969 0 -100.00% 0 0.00% 708-7860 19-1 Terrene Replacement 0 0 0 0 0.00% 15,810 100.00%708-7863 21-1 Deer Ridge Landscape Improvements Replacement 0 0 0 0 0.00% 8,444 100.00% 708-7896 Arterial Landscape Replacement 52,173 218,436 188,436 674,119 208.61% 368,972 -45.27% 708-7897 Arterial Lighting Replacement 0 78,000 78,000 106,000 35.90% 85,000 -19.81% Total Parks and LLAD Replacement 3,306,635 2,326,852 3,049,822 3,483,039 5.33% 3,642,447 4.58% 709 - Insurance
709-7902 Legal Matters 50,206 83,200 45,000 80,000 -3.85% 84,000 5.00% 709-7903 Property and Flood Insurance 3,613,276 3,896,467 3,435,723 3,439,450 -11.73% 3,534,834 2.77% Total Insurance 3,979,667 3,663,482 3,480,723 3,519,450 -11.56% 3,618,834 2.82% 710 - Pension/OPEB Obligation
710-7110 General Fund Pension/OPEB Obligation 3,267,611 7,060,123 3,009,143 4,816,442 -31.78% 5,209,320 8.16% 710-7901 Citywide Pension/OPEB Obligation 2,874,165 2,908,249 2,908,249 2,764,536 -4.94% 2,701,581 -2.28% Total Pension/OPEB Obligation 9,968,372 6,141,776 5,917,392 7,580,978 -23.95% 7,910,901 4.35% Total Internal Service Funds 35,498,593 24,345,208 29,710,753 37,317,216 5.12% 34,582,942 -7.33%

SPECIAL REVENUE FUNDS
203-209 - Gas Tax
203-0001 2105 Highway Users Tax 404,522 407,831 407,831 429,811 5.39% 434,109 1.00%205-0001 2106 Highway Users Tax 247,194 246,973 246,973 259,705 5.16% 262,302 1.00%206-0001 2107 Highway Users Tax 581,400 557,376 557,376 574,755 3.12% 580,503 1.00%207-0001 2107.5 Highway Users Tax 7,500 7,500 7,500 7,500 0.00% 7,500 0.00% 208-0001 2103 Highway Users Tax 622,244 570,165 570,165 642,773 12.73% 636,988 -0.90% 209-0001 2032 Road Maintenance and Rehabiliation Account 1,842,049 1,903,548 1,900,999 2,003,438 5.25% 2,003,543 0.01% Total Gas Tax 3,693,393 3,704,909 3,690,844 3,917,982 6.08% 3,924,945 0.18% 214-0001 SB1186 Disability Access 1,230 22,270 1,993 16,000 -28.15% 10,121 -36.74%

193
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS (Continued) 216 - Police Grants
216-0001 Police Grants Administration 0 $ 55,000 $ 55,000 $ $ 225,000 309.09% $ 225,000 0.00% 216-15050 Supplemental Law Enforcement Services Fund (SLESF) 74,947 150,000 150,000 175,000 16.67% 175,000 0.00% 216-15060 Officer Wellness and Mental Health 33,927 1,640 0 0 -100.00% 0 0.00% 216-15211 DOJ Tobacco 64,733 2,825 0 0 -100.00% 0 0.00%216-15220 OTS Selective Traffic Enforcement Program (STEP) 119,735 157,960 157,960 0 -100.00% 0 0.00%216-15222 OTS Traffic Records Improvement Project (TRIP) 0 86,400 86,400 0 -100.00% 0 0.00% Total Police Grants 515,733 231,434 449,360 400,000 -22.44% 400,000 0.00% 217 - Grants
217-0001 Grant Administration 0 175,000 0 225,000 28.57% 225,000 0.00% 217-18050 MPA Risk Control Services Grant 14,298 14,500 14,500 0 -100.00% 0 0.00%217-18111 MTC - Bike/Pedestrian Safety 36,352 100,000 100,000 0 -100.00% 0 0.00% 217-18170 One Bay Area Grant (OBAG) 0 1,991,602 0 0 -100.00% 0 0.00%217-18250 CA HCD - SB2 Planning Grant 309,847 0 0 0 0.00% 0 0.00%217-18255 CA HCD - ADU Accelerator Program 0 121,195 121,195 0 -100.00% 0 0.00%217-18260 CA HCD - Local Early Action Planning (LEAP) Grant 0 300,000 300,000 0 -100.00% 0 0.00%217-18280 Bay Area Air Quality Management District (BAAAQMD) Carl Moyer 0 1,947,492 0 0 -100.00% 0 0.00%217-18285 CA Energy Commission - EnergIIZE 0 0 0 522,253 100.00% 0 -100.00% 217-18400 US DOE - Energy Efficiency and Conservation Block Grant (EECBG) 121,550 0 0 0 0.00% 0 0.00%217-18405 US EPA - Inflation Rediction Act Solar Tax Credit 0 560,000 0 0 -100.00% 0 0.00% Total Grants 5,209,789 482,047 535,695 747,253 -85.66% 225,000 -69.89% 219-xxxxx Economic Development Grant 207,900 292,925 182,900 258,000 -11.92% 290,000 12.40% 230 - Citywide Park Assessment District
230-2501 Citywide Park Administration 3,936,745 3,329,638 3,200,514 3,630,700 9.04% 3,621,376 -0.26%230-2502 Apple Hill Park 36,167 60,507 31,731 43,106 -28.76% 45,319 5.13%230-2504 Creekside Park 108,943 155,515 113,491 136,130 -12.47% 153,669 12.88% 230-2505 Summerwood Park 57,037 108,580 64,024 78,223 -27.96% 90,270 15.40% 230-2506 Garin Park 65,877 67,924 54,005 66,569 1.05% 72,808 9.37%230-2507 Spirit & Glory Park 26,953 36,626 29,186 34,603 -5.52% 40,656 17.49% 230-2508 McClarren Park 22,668 25,573 22,905 28,555 11.66% 31,206 9.28%230-2509 Veteran Park & Pool 123,375 195,115 149,528 158,526 -18.75% 177,336 11.87% 230-2510 Loma Vista Park 81,783 118,919 81,961 98,990 -16.76% 115,074 16.25%230-2511 Sunset Park 1,216,876 819,903 1,028,669 1,141,916 -6.16% 1,250,063 9.47% 230-2512 Marsh Creek Staging 9,831 17,971 10,015 12,409 -30.95% 13,433 8.25%230-2513 City Park 48,675 55,064 43,404 49,486 1.67% 54,524 10.18%

194
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS (Continued) 230 - Citywide Park Assessment District (Continued)
230-2514 Curtis Park $ 5,107 3,889 $ 1,520 $ $ 2,447 -52.09% $ 2,766 13.04% 230-2515 Windsor Way Park 2,821 3,702 2,786 3,051 -17.59% 3,352 9.87% 230-2516 Homecoming Park 14,600 26,592 14,552 23,155 -12.92% 26,043 12.47% 230-2517 Marsh Creek Vista Park 4,358 9,463 9,463 6,847 -27.64% 7,948 16.08% 230-2518 California Orchard Park 44,561 53,503 49,174 60,542 13.16% 67,034 10.72% 230-2519 Miwok Park 107,251 84,056 81,464 103,426 -3.57% 113,007 9.26% 230-2520 Summerset Park 67,376 93,501 73,785 78,607 -15.93% 83,569 6.31% 230-2521 Arbor View Park 44,829 69,339 49,726 67,377 -2.83% 73,744 9.45% 230-2522 Lake Park 15,035 10,826 14,977 16,488 9.66% 18,115 9.87% 230-2523 Balfour-Guthrie Park 64,928 90,843 70,504 79,910 -12.04% 86,968 8.83% 230-2524 Skate Park 1,489 281 303 1,553 4.30% 1,627 4.76% 230-2525 Walnut Park 55,744 36,038 39,921 52,988 -4.94% 58,396 10.21% 230-2526 Marsh Creek Trailhead Park (R-Area) 2,513 3,526 2,552 3,532 0.17% 3,648 3.28% 230-2527 Blue Goose Park (03-2) 91,895 90,933 90,933 109,118 20.00% 123,614 13.28% 230-2528 Dakota Park (06-5) 36,218 51,745 40,708 42,726 -17.43% 45,961 7.57% 230-2530 Oak Meadow Park 107,711 129,821 114,297 135,746 4.56% 148,315 9.26%230-2531 Sand Creek Soccer Park 221 2,579 262 2,708 5.00% 2,843 4.99% 230-2533 King Park 39,173 43,202 35,432 38,100 -2.74% 40,850 7.22% 230-2540 R-Area Parks and Trailheads 13,201 22,222 14,882 19,136 -13.89% 21,843 14.15% 230-2541 95-8 Garin Ranch Parks 3,874 5,947 3,338 5,100 -14.24% 5,787 13.47% 230-2542 97-1 Brentwood Lakes Parks 19,555 26,220 21,021 25,643 -2.20% 27,982 9.12% 230-2543 99-7 Termo Parks 33,195 50,846 41,420 47,669 -6.25% 55,102 15.59% 230-2544 02-2 Oakstreet Parks 107,187 141,971 119,275 141,117 -0.60% 160,336 13.62%230-2545 02-3 Apricot Way Parks 139,911 206,821 176,898 216,532 4.70% 247,163 14.15% 230-2546 02-13 Stonehaven Parks 2,737 4,741 3,578 4,367 -7.89% 5,110 17.01% 230-2547 03-2 Meritage Lone Tree Parks 340,423 544,639 427,504 515,726 -5.31% 582,317 12.91%230-2548 03-3 Brookdale Court Parks 18,654 23,582 19,964 23,202 -1.61% 25,583 10.26% 230-2549 03-5 West Summerset Parks 6,768 12,364 8,734 11,500 -6.99% 12,220 6.26% 230-2550 06-2 Palmilla Parks 111,310 147,106 119,022 145,105 -1.36% 165,453 14.02%230-2551 06-3 Vineyards Parks 81,913 124,732 67,695 70,535 -43.45% 75,403 6.90% 230-2552 06-5 Barrington Parks 21,949 31,014 27,276 29,680 -4.30% 33,171 11.76% 230-2553 14-1 Mission Grove Parks 15,957 21,127 19,458 20,718 -1.94% 22,301 7.64% 230-2554 14-2 Ferro-Ronconi Parks 7,271 8,610 7,742 9,705 12.72% 10,760 10.87%230-2555 15-1 Bella Fiore Parks 6,065 8,735 6,291 7,823 -10.44% 9,100 16.32% 230-2556 16-2 Sellers Parks 12,670 14,684 14,684 16,439 11.95% 17,824 8.43%230-2557 17-1 Sparrow Parks 26,273 27,748 27,748 26,380 -4.93% 30,785 16.70% 230-2558 19-1 Terrene Parks 44,941 64,401 48,944 60,177 -6.56% 66,292 10.16%

195
2026/27 – 2027/28 Operating Budget
Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS (Continued) 230 - Citywide Park Assessment District (Continued)
230-2559 19-2 Alvernaz Parks 43,851 $ 45,639 $ 45,639 $ $ 53,648 17.55% $ 61,168 14.02% 230-2560 24-1 Hanson Lane Parks 0 42,222 0 47,897 13.44% 52,766 10.17% Total Citywide Park Assessment District 7,804,589 7,064,421 6,742,905 7,805,633 0.01% 8,262,000 5.85% 231-0001 Community Facilities District #2 715,437 747,380 734,148 778,644 4.18% 793,693 1.93% 232-0001 Community Facilities District #3 2,381,679 2,461,120 2,412,371 2,574,906 4.62% 2,533,571 -1.61% 233, 235 - Community Facilities District #4
233-0001 Community Facility District #4 - Services 3,128,141 3,335,493 3,252,117 3,736,954 12.04% 3,836,945 2.68% 235-0001 Community Facilities District #4 - Facilities 213,387 214,366 214,289 215,658 0.60% 217,102 0.67% Total Community Facilities District #4 3,549,859 3,341,528 3,466,406 3,952,612 11.35% 4,054,047 2.57% 234-0001 Community Facilities District #5 3,029,744 3,234,056 3,157,850 3,533,961 9.27% 3,794,822 7.38%250-0001 Water Development Impact Fee 2,550,121 6,956,268 6,937,432 1,784,721 -74.34% 1,647,606 -7.68% 251-0001 Roadway Development Impact Fee 5,992,863 8,176,812 7,842,801 1,485,737 -81.83% 1,202,572 -19.06%252-0001 Parks and Trails Development Impact Fee 3,079,231 987,871 982,162 1,000,665 1.30% 749,679 -25.08%255-0001 Wastewater Development Impact Fee 4,422,489 2,825,210 861,861 2,374,368 -15.96% 2,368,623 -0.24%256-0001 Community Facilities Development Impact Fee 167,450 173,130 164,451 170,553 -1.49% 153,439 -10.03% 261-0001 Development Impact Fee Administration 250,114 226,521 225,020 201,009 -11.26% 151,071 -24.84% 262-0001 Agriculture Land Administration 63,732 130,021 52,741 140,920 8.38% 47,243 -66.48% 263-0001 Agriculture Land Acquisition 3,251 259,402 64,342 195,386 -24.68% 1,462 -99.25% 264-0001 First-Time Homebuyer 31,120 131,509 130,762 261,189 98.61% 261,256 0.03% 265-0001 Affordable Housing In-Lieu Fee 668,163 825,378 707,869 692,993 -16.04% 721,319 4.09% 267-0001 Public Art Administration 58,214 18,842 18,157 5,882 -68.78% 5,961 1.34% 268-0001 Public Art Acquisition 319,942 16,399 12,027 4,345 -73.50% 4,638 6.74% 269-0001 Parking In-Lieu 2 0 0 0 -100.00% 0 0.00%
272-0001 Riparian Mitigation Site Maintenance 5,516 2,200 2,200 5,584 153.82% 2,600 -53.44% 280-xxxx Asset Forfeiture 2,000 237 2,000 2,000 0.00% 2,000 0.00% 281-0001 Abandoned Vehicle Abatement 0 70,000 70,000 130,000 85.71% 130,000 0.00% 285-0001 PEG Media 3,770 555 384 20,545 444.96% 20,596 0.25% 293-0001 Measure J 1,572,469 1,411,460 1,566,147 1,626,589 3.44% 1,626,685 0.01% 302-0001 City Low Income Housing 0 5,000 5,000 5,000 0.00% 5,000 0.00% 6xx - Landscape and Lighting Assessment Districts (LLAD) 600-6101 94-1 Brentwood Country Club 1,070,922 1,124,071 1,106,607 1,033,298 -8.08% 963,354 -6.77% 601-6101 95-3 Pheasant Run 10,427 11,097 10,991 10,134 -8.68% 9,414 -7.10% 602-6101 95-4 Diablo Estates 9,050 10,413 10,413 9,556 -8.23% 8,794 -7.97%

196
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Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS (Continued) 6xx - Landscape and Lighting Assessment Districts (LLAD) (Continued) 603-6101 95-5 California Spirit and Glory 277,748 $ 326,321 $ 284,682 $ $ 288,208 -11.68% $ 277,572 -3.69% 604-6101 95-6 Gerry Ranch 54,352 62,886 58,663 71,782 14.15% 62,813 -12.49% 605-6101 95-2 Hawthorn 211,584 259,108 224,218 222,695 -14.05% 253,000 13.61% 606-6101 95-7 SPA D 217,646 197,105 207,384 201,462 -7.44% 199,596 -0.93% 607-6101 95-8 Garin Ranch 480,405 546,189 495,411 479,983 -12.12% 468,873 -2.31% 608-6101 97-2 Marsh Creek 42,562 44,630 44,630 41,575 -6.85% 36,624 -11.91% 609-6101 97-1 Brentwood Lakes 455,367 485,103 459,741 476,779 -1.72% 436,783 -8.39% 610-6101 97-3 Brentwood Park 38,264 40,924 40,814 36,983 -9.63% 35,608 -3.72% 611-6101 98-5 Arroyo Seco 36,898 40,946 40,483 39,916 -2.52% 32,754 -17.94% 612-6101 98-3 Solana 44,853 40,971 42,414 42,424 -5.42% 40,332 -4.93% 613-6101 98-4 Birchwood Estates 43,671 52,193 48,237 51,654 -1.03% 55,397 7.25% 614-6101 99-3 SPA L 881,628 808,502 839,949 843,111 -4.37% 803,014 -4.76% 615-6101 99-4 California Grove 58,149 69,382 58,816 58,711 -15.38% 53,601 -8.70% 616-6101 99-5 Deer Creek 719,981 823,475 749,571 839,447 1.94% 804,971 -4.11%617-6101 99-6 Trailside 59,859 54,173 57,407 58,317 -2.58% 55,252 -5.26%618-6101 99-7 Termo 243,681 201,910 214,557 266,958 9.55% 277,234 3.85% 619-6101 99-8 Gerry Property 64,931 68,298 66,240 68,389 0.13% 58,220 -14.87%620-6101 99-9 Richmond American 182,355 214,338 192,511 220,363 2.81% 220,511 0.07% 621-6101 00-2 Lyon Woodfield 54,032 58,256 57,050 60,205 3.35% 49,725 -17.41%622-6101 00-3 California Orchard 137,871 143,066 136,866 143,250 0.13% 129,413 -9.66% 623-6101 00-4 Brentwood Park 145,553 163,471 149,945 163,637 0.10% 151,573 -7.37%624-6101 01-1 Laird Project 82,753 88,672 85,827 82,675 -6.76% 70,643 -14.55% 625-6101 02-2 Oakstreet 516,673 603,528 570,567 603,969 0.07% 531,914 -11.93%626-6101 02-3 Apricot Way 1,112,909 1,148,585 1,127,379 1,150,048 0.13% 1,022,616 -11.08%627-6101 02-4 Braddock and Logan 54,725 62,089 54,919 60,460 -2.62% 54,591 -9.71% 628-6101 02-5 Sand Creek and Brentwood Blvd 94,692 99,700 99,143 99,807 0.11% 79,344 -20.50% 629-6101 02-6 Balfour and John Muir 45,339 48,091 47,067 44,820 -6.80% 39,615 -11.61% 630-6101 02-7 San Jose and Sand Creek 98,936 103,294 103,187 103,419 0.12% 83,018 -19.73% 631-6101 02-8 Lone Tree 50,232 53,706 53,706 53,732 0.05% 40,783 -24.10% 632-6101 02-9 Balfour Plaza 6,626 7,285 6,839 7,289 0.05% 6,452 -11.48% 633-6101 02-10 Lone Tree Center 19,114 20,886 20,871 19,679 -5.78% 16,605 -15.62% 634-6101 02-11 Lone Tree Plaza 58,802 61,504 61,504 75,166 22.21% 55,852 -25.70%635-6101 02-12 Sunset Industrial 69,044 75,261 71,628 82,583 9.73% 62,443 -24.39%636-6101 02-13 Stonehaven 24,558 25,790 25,396 25,826 0.14% 21,357 -17.30%637-6101 03-2 Meritage Lone Tree 1,415,362 1,512,956 1,454,544 1,514,772 0.12% 1,395,878 -7.85%638-6101 03-3 Brookdale Court 77,653 86,290 79,815 99,158 14.91% 81,003 -18.31%639-6101 03-4 Tri City Plaza 12,051 12,762 12,762 12,528 -1.83% 10,072 -19.60%

197
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Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS (Continued) 6xx - Landscape and Lighting Assessment Districts (LLAD) (Continued) 640-6101 03-5 West Summerset 63,998 $ 65,062 $ 64,142 $ $ 65,130 0.10% $ 63,679 -2.23% 641-6101 03-6 Arbor Village 24,992 26,843 26,738 24,606 -8.33% 22,696 -7.76% 642-6101 03-7 Garin Ranch Commercial 6,129 6,372 6,372 6,380 0.13% 5,120 -19.75%643-6101 03-8 Blackhawk Commercial 31,129 33,971 33,971 38,971 14.72% 33,179 -14.86% 644-6101 04-2 Balfour-Griffith Commercial 6,864 7,650 7,650 7,395 -3.33% 6,381 -13.71% 645-6101 05-2 South Brentwood Blvd Commercial 16,102 17,273 16,503 16,066 -6.99% 14,202 -11.60% 646-6101 06-2 Palmilla 432,513 467,394 435,241 471,831 0.95% 434,092 -8.00% 647-6101 06-3 Vineyards 567,232 614,015 596,780 614,878 0.14% 572,423 -6.90% 648-6101 06-4 Villa Amador 32,429 34,003 34,003 34,053 0.15% 27,904 -18.06% 649-6101 06-5 Barrington 540,428 581,355 575,377 581,954 0.10% 543,495 -6.61% 650-6101 11-1 North Brentwood Blvd 43,889 48,127 48,127 52,095 8.24% 49,959 -4.10% 651-6101 14-1 Mission Grove 71,657 79,267 73,527 79,353 0.11% 72,254 -8.95% 652-6101 14-2 Ferro-Ronconi 137,940 138,645 128,218 138,752 0.08% 134,815 -2.84% 653-6101 15-1 Bella Fiore 80,187 88,009 82,317 88,127 0.13% 70,535 -19.96% 654-6101 15-2 Renaissance Estates 12,408 18,281 11,249 15,474 -15.35% 10,360 -33.05% 655-6101 16-1 Bond Lane 88,746 91,978 85,469 92,055 0.08% 83,249 -9.57% 656-6101 16-2 Sellers 112,457 106,143 105,394 112,371 -0.08% 103,668 -7.74%657-6101 17-1 Sparrow 32,046 34,194 31,544 32,081 0.11% 25,689 -19.92% 658-6101 17-2 Catchings Ranch 24,165 27,549 24,314 27,566 0.06% 24,419 -11.42% 659-6101 17-3 Cornerstone Fellowship 6,810 7,165 7,165 7,169 0.06% 5,283 -26.31% 660-6101 19-1 Terrene 204,864 197,164 198,553 205,083 0.11% 165,964 -19.07%661-6101 19-2 Alvernaz 120,674 108,136 103,608 108,277 0.13% 95,324 -11.96% 662-6101 19-3 Citywide 159,823 164,169 159,724 192,238 17.10% 170,677 -11.22%663-6101 21-1 Deer Ridge Landscape Improvements 32,029 100,701 100,701 114,367 13.57% 120,578 5.43%664-6101 21-2 Orchard Trails 111,715 118,983 96,483 101,585 -14.62% 106,579 4.92%665-6101 21-3 Bennett Estates 13,862 21,006 14,482 26,722 27.21% 13,217 -50.54%667-6101 23-1 Orchard Grove 5,003 55,561 33,902 107,016 92.61% 110,680 3.42%668-6101 24-1 Hanson Lane 67,205 0 58,107 65,191 -3.00% 95,185 46.01% 669-6101 24-2 Trumark Trailside 0 83,385 44,232 124,687 49.53% 90,688 -27.27% 670-6101 24-3 Inez Estates 6,517 0 5,068 7,852 20.48% 6,907 -12.04% 671-6101 25-1 The Meadows 0 0 0 32,526 100.00% 66,786 105.33% 694-6101 Parks and LLAD Transfers 10,646,980 11,454,844 11,454,844 10,588,761 -7.56% 9,842,605 -7.05% 695-6101 Grant Street Trail 940,359 1,288,112 1,078,795 1,289,949 0.14% 1,462,337 13.36% 696-6101 Arterial Landscaping 3,779,621 4,355,055 3,859,233 4,664,417 7.10% 4,996,618 7.12% 697-6101 Arterial Lighting 466,177 577,637 425,921 486,230 -15.82% 521,908 7.34% Total Landscape and Lighting Assessment Districts 31,105,870 27,937,614 29,500,508 30,385,976 -2.31% 29,226,069 -3.82%

198
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Appendix
FUND EXPENDITURE SUMMARY BY DIVISION (continued)
2024/25 2025/26 2025/26 2026/27 2027/28
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeDEBT SERVICE FUNDS 445-0001 Capital Improvement Revenue Refunding Bonds Series 2021 A & B 2,056,026 $ 2,075,315 $ 2,072,990 $ $ 2,083,369 0.39% $ 1,768,750 -15.10% 448-0001 General Obligation Bonds Series 2002 695,265 730,296 730,295 765,565 4.83% 805,615 5.23% 461-0001 2019 Civic Center Project Lease Revenue Refunding Bonds 3,431,558 3,424,658 3,423,648 3,344,624 -2.34% 3,241,993 -3.07% 466-0001 2015 Lease Financing 790,294 792,113 787,388 789,313 -0.35% 790,138 0.10% Total Debt Service Funds 7,022,382 6,973,143 7,014,321 6,982,871 -0.56% 6,606,496 -5.39%

CAPITAL PROJECT FUNDS
336-xxxxx Roadway Improvements 8,669,431 17,000,078 10,732,235 11,548,368 -32.07% 11,947,531 3.46% 337-xxxxx Community Facility Improvements 635,348 9,494,086 1,379,326 3,708,831 -60.94% 13,212,653 256.25%352-xxxxx Parks and Trails Improvements 2,664,710 18,650,439 13,038,011 12,882,976 -30.92% 2,101,250 -83.69% 380-0001 Civic Center Capital Improvement Financing Program 1,184,490 1,184,065 1,183,455 1,108,820 -6.35% 1,010,376 -8.88% 381-0001 City Capital Improvement Financing Program 530,718 834,527 832,816 864,523 3.59% 995,991 15.21% 392-0001 Capital Infrastructure 2,285,454 0 0 750,000 100.00% 0 -100.00%393-0001 Vineyards Projects 0 0 0 800,000 100.00% 0 -100.00% 542-xxxxx Solid Waste Improvements 602,275 1,010,000 250,000 650,000 -35.64% 2,000,000 207.69% 562-xxxxx Water Improvements 5,983,574 21,109,635 3,196,829 16,536,479 -21.66% 7,202,000 -56.45% 592-xxxxx Wastewater Improvements 9,903,484 34,405,550 20,847,861 33,533,978 -2.53% 6,436,018 -80.81% Total Capital Project Funds 103,688,380 32,459,484 51,460,533 82,383,975 -20.55% 44,905,819 -45.49% TOTAL FUNDS 298,777,177 $ 409,577,219 $ 326,353,073 $ 361,976,590 $ -11.62% $ 322,317,285 -10.96%

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Appendix
VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE - FUND 702
Department Division/Purpose Item 2026/27 2027/28Community Development Building Ford Escape 0 $ 29,300 $ Engineering Engineering Toyota RAV4 Hybrid 0 42,500
Parks and Recreation City Parks District Ford F250 Utility Body 0 90,000 Parks and Recreation Parks Vehicles John Deere Rake 0 16,400 Parks and Recreation Parks Vehicles John Deere Rake 0 16,400 Parks and Recreation Parks Vehicles Pressure Washer 0 11,000 Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 68,500 0Police Department Patrol Police Interceptor 0 59,000 Police Department Patrol Police Interceptor 0 59,000
Police Department Patrol Police Interceptor 0 59,000
Police Department SWAT Ford E450 0 58,300
Police Department Patrol DUI Trailer 11,200 0
Police Department Investigations Ford E150 Van 45,600 0 Police Department Patrol BMW Motorcycle 0 39,800Police Department Patrol BMW Motorcycle 0 39,800Police Department Patrol Ford Explorer 49,400 0 Police Department Patrol Ford Explorer 49,400 0
Police Department CSO Ford F150 Crew Cab SSV 55,000 0
Police Department Investigations Ford Explorer 0 49,000 Public Works Administration Ford F150 Pick-up 0 60,000
Public Works Facilities Vehicles 30ft Lift Platform 0 11,800

200
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Appendix
VEHICLE AND EQUIPMENT REPLACEMENT SCHEDULE - FUND 702 (continued) Department Division/Purpose Item 2026/27 2027/28Public Works Facilities Vehicles Ford F250 SD Utility 0 90,000 Public Works Fleet Vehicles Ford F450 Mechanics 0 175,000 Public Works Streets Vehicles Pressure Washer 0 12,800Public Works Streets Vehicles Trailer 0 14,600Public Works Streets Vehicles Leboy Paver 0 326,000Public Works Streets Vehicles Attenuator Trailer 42,700 0Public Works Streets Vehicles Utility Trailer 0 3,100Public Works Streets Vehicles Ford F350 Utility 0 110,000Public Works Streets Vehicles Ford F350 Utility 0 120,000Public Works Solid Waste Vehicles Backhoe Loader 291,300 0Public Works Solid Waste Vehicles Ford F250 Flatbed 90,000 0Public Works Solid Waste Vehicles Ford F250 Flatbed 90,000 0Public Works Solid Waste Vehicles Roll Off 0 407,000 Public Works Solid Waste Vehicles Labrie 580,000 0Public Works Solid Waste Vehicles Labrie 580,000 0Public Works Solid Waste Vehicles Roll Off 407,000 0 Public Works Water Vehicles Ford Explorer 60,000 0Public Works Water Vehicles Light Tower 0 14,000Public Works Water Vehicles Ford F250 Utility 0 90,000Public Works Water Vehicles Concrete Saw 9,100 0Public Works Water Vehicles Backhoe Loader 0 227,600 Public Works Wastewater Vehicles Spray Rig 28,300 0Public Works Wastewater Vehicles Enclosed Trailer 12' 0 6,800Public Works Wastewater Vehicles Ford F150 Pick-Up 0 60,000Public Works Wastewater Vehicles Ford F450 UTILITY 175,000 0Public Works Wastewater Vehicles Exmarks 60" Mower 12,300 0Police Department Patrol Radio's 162,400 167,200Police Department Patrol Additonal PD Equipment 159,500 507,100Citywide Citywide Contingency 200,000 200,000 Total Vehicle Replacement $ 3,535,600 3,283,100 $

201
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Appendix
DEPARTMENT TOP 100 PRIORITY PROJECTS
These program priorities are drawn from each City department’s core services and reflect the essential work required to support the community while planning for Brentwood’s future. The projects align with the City Council’s 2022/23 – 2023/24 Strategic Plan and will inform future Strategic Plan discussions as the City approaches build-out in 2035.

The following sections summarize priority projects by Strategic Plan Focus Area. Each project identifies the responsible department and includes a concise description of purpose, key actions, and intended outcomes.

Focus Area 1: Public Works
Mission Statement: Provide a safe, efficient, sustainable and environmentally sound infrastructure system that delivers economic opportunity and enhances quality of life.

Transportation
City Manager 1 - Brentwood 2035 Capacity: The Brentwood 2035 Capacity Project is a forward-looking initiative designed to ensure that, as the City grows to its General Plan build-out of approximately 80,000 residents, all essential municipal services scale in a coordinated, sustainable, and fiscally responsible manner.

This project focuses on aligning service capacity with growth so that Brentwood's quality of life, public safety, infrastructure performance, and community amenities are maintained and enhanced over time.

Engineering 1 - Pavement Management Program: Maintain and improve roadway conditions using datadriven prioritization and life-cycle cost analysis. Staff will coordinate pavement improvement capital projects and pursue grant funding. The program aims to extend pavement life and achieve a Pavement Condition Index (PCI) of 80 or higher on arterial roadways.

Engineering 2 - Countywide Smart Signals: Complete grant-funded signal improvements at fifteen intersections along Brentwood Boulevard and Lone Tree Way. Enhancements will improve safety, reduce collisions, optimize traffic flow, and support Smart City and IoT technologies.

Engineering 3 - Traffic Operations: Monitor traffic conditions and implement improvements to support safe and efficient mobility. Staff will analyze traffic data and deploy solutions such as signal timing adjustments, signage enhancements, and traffic calming measures. Grant funding will be pursued to support identified safety improvements.

Engineering 5 - Lone Tree Way Union Pacific At-Grade Widening: Widen Lone Tree Way between Fairview Avenue and Gann Street to four lanes. Improvements include bike lanes, sidewalks, medians, and green infrastructure, along with required upgrades to additional railroad crossings.

Engineering 6: Identify and Pursue Grant Opportunities: Establish and maintain a list of specialized grant consultants to maintain a proactive grant strategy aligned with the City priorities. This team would evaluate funding opportunities, assess eligibility, and prioritize high-impact projects to maximize external funding.

Engineering 7: Downtown Alleyway Rehabilitation: Rehabilitate downtown alleys, including Helen Myers Way and Park Way. Improvements include replacement of aging water, sewer, and storm drain infrastructure to improve long-term reliability.

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Focus Area 1: Public Works (continued)
Mission Statement: Provide a safe, efficient, sustainable and environmentally sound infrastructure system that delivers economic opportunity and enhances quality of life.

Transportation (continued)
Engineering 9 - Various Public Works Projects: Provide engineering design, inspection, and reporting support for Capital Improvement Program (CIP) projects. This includes major capital projects such as the Wastewater Treatment Plant Expansion - Phase II and Water and Wastewater Laboratory.

Engineering 10 - Innovation Center @ Brentwood Infrastructure Improvements: Construct infrastructure to support the Innovation Center @ Brentwood. Improvements include utility expansion and associated site development work.

Parks and Recreation 3 - LLAD 94-1 Soundwall: Repair and refurbish the soundwall at Fairview Avenue and Balfour Road to extend its useful life.

Public Works 5 - Fleet Electrification: Transition medium-duty fleet vehicles to zero-emission electric vehicles in compliance with State requirements. Install charging infrastructure at the Maintenance Service Center.

Public Works 8 - Intergovernmental Safe Routes to Schools: Conduct annual inspections of sidewalks and crosswalks near schools. Improvements will address lighting, striping, and signage to enhance safety.

Public Works 9 - Police Department (PD) Vehicle Maintenance: Evaluate the feasibility and costeffectiveness of transitioning police vehicle maintenance to internal fleet services.

Public Works 12 – Americans with Disabilities Act (ADA) Analysis of Roadway Intersections: Assess roadway intersections for ADA compliance and develop an annual improvement plan to address deficiencies.

Water, Wastewater, and Solid Waste Services
Public Works 1 - Wastewater Treatment Plant (WWTP) Expansion: Increase treatment capacity from 5.0 to 6.4 million gallons per day to support build-out. Improvements include additional treatment facilities and system upgrades, including the installation of a biosolids drying/pyrolysis system.

Public Works 2 - Water and Wastewater Supervisory Control and Data Acquisition (SCADA) System Upgrade: Upgrade control systems to improve efficiency, reliability, and cybersecurity for water and wastewater operations.

Public Works 3 - Biosolids Drying/Pyrolysis System Installation: Implement biosolids processing technology to meet SB 1383 requirements and address emerging regulatory standards.

Public Works 4 - Solid Waste SB 1383 Compliance Efforts: Implement organics diversion requirements, including equipment acquisition and residential cart modifications.

Public Works 6 - Water and Wastewater Laboratory: Construct a new laboratory facility to improve operational efficiency. Performing laboratory analyses in-house allows the water and wastewater systems to eliminate wait times for time-sensitive analysis.

Public Works 7 - Recycled Water Pump Station: Expand recycled water capacity through additional storage and system enhancements to support future demand. These improvements will allow the City to ensure sufficient capacity to service future development at the Innovation Center @ Brentwood.

Public Works 10 - Storm Preparedness and Response Plan: Develop formal procedures to prepare for and respond to storm events and potential flooding.

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Focus Area 2: Police Services
Mission Statement: To protect and enhance quality of life through professionalism, integrity, and innovation.

Community Engagement and Safety
Police Department 1 - Dispatch Staffing, Retention and Recruitment: Address vacancies within the Dispatch Center through compensation benchmarking and targeted incentives. Staff will conduct a salary and incentive analysis and implement strategies to improve recruitment, retention, and morale, with emphasis on lateral candidates.

Police Department 2 - 5th Beat Implementation: Advance implementation of the fifth patrol beat to improve response times and workload distribution. Staff will prioritize recruitment and evaluate shift minimums to enable full deployment of the model.

Police Department 3 - Internal Community Outreach Concept: Implement the “Talk, Tell, Takeaway (Triple T)” program to strengthen community engagement. Staff will conduct brief, structured interactions with residents and businesses and report key insights to supervisors to inform service delivery.

Police Department 8 - Active Bystandership in Law Enforcement (ABLE): Implement the ABLE program to strengthen peer support, accountability and officer wellness. Staff will deliver training that equips personnel to intervene in stressful situations and prevent misconduct, mistakes and harm to themselves or others.

Police Department 9 - Year-Long Traffic Campaign: Conduct a coordinated, year-long traffic safety campaign with monthly themes. Activities include public outreach, targeted enforcement, and data sharing to address primary collision factors and improve roadway safety.

Police Department 10 - Homeless Mitigation Strategies: Develop and implement strategies to address homelessness, including encampments and vehicle habitation. The program will evaluate resource needs, including potential staffing adjustments, to improve outreach and enforcement capabilities.

Emergency Preparedness and Innovation
Police Department 4 - Utilizing Artificial Intelligence (AI) in Policing: Develop policies and pilot applications for responsible use of AI in police operations. Focus areas include report preparation and analytics.

Focus Area 1: Public Works (continued)
Mission Statement: Provide a safe, efficient, sustainable and environmentally sound infrastructure system that delivers economic opportunity and enhances quality of life.

Water, Wastewater, and Solid Waste Services (continued) Public Works 11 - Water Supply Capacity: Evaluate long-term water supply needs, including updates to the Water Master Plan and analysis of alternative sources, ensuring adequate long-term water system capacity consistent with General Plan population projections.

Finance and Information Systems 4 - Bond Issuance for Wastewater Treatment Plant (WWTP): Lead financing for the WWTP Expansion - Phase II capital project to support installation of the biosolids drying/pyrolysis system through a bond issuance. The project includes multiple Council decision points to ensure financial feasibility, affordability for ratepayers, and alignment with the City's long-term objectives.

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Focus Area 2: Police Services (continued)
Mission Statement: To protect and enhance quality of life through professionalism, integrity, and innovation.

Emergency Preparedness and Innovation (continued)
Police Department 5 – Emergency Operations Planning/Annual Emergency Operations Center (EOC) Exercise: Coordinate with a cross-section of City departments and external partners, including fire and medical agencies, to conduct an annual EOC tabletop exercise. The exercise will incorporate a detailed emergency scenario designed to evaluate and strengthen EOC plans, improve interagency coordination, and enhance overall emergency response readiness.

Police Department 6 - Emergency Operations - Council Chamber Safety: Conduct training and exercises with City Council and staff to evaluate emergency response procedures in Council Chambers and identify operational improvements.

Police Department 7 - Automated License Plate Reader (ALPR) and Drone Program Expansion: Expand automated license plate reader (ALPR) and unmanned aircraft system (UAS) capabilities to improve situational awareness and public safety coverage.

Focus Area 3: Economic Development
Mission Statement: Maintain and enhance quality of life through a vibrant and diverse economy.

City Manager 6 - Community Development Strategies and Senate Bill (SB) 330 Development Applications: Conduct a citywide assessment of development review processes to ensure compliance with SB 330 and related housing laws. The review will evaluate timelines, documentation, and interdepartmental coordination.

City Manager 7 - Tech and Agricultural Innovation Center Partnerships: Advance partnerships and site readiness for the Innovation Center @ Brentwood and Agricultural Innovation Center. Efforts include land strategy, site control, and institutional partnerships.

City Manager 10 - Winter Market: Develop and implement a seasonal downtown market program to support local businesses, attract visitors, and enhance community identity.

Community Development 2 - Council Requested Items related to Economic Development: Advance ordinance updates and policy reviews, including nuisance properties, tattoo regulations, Measure Q implementation, and affordable housing program updates.

Engineering 8 - Vineyards at Marsh Creek Theater: Continue planning, design, and environmental review for the theater project.

Parks and Recreation 4 - Vineyards at Marsh Creek Theater: Conduct design and operational analysis to determine appropriate facility size, demand, and financial model.

Finance and Information Systems 8 - Revise Donations Policy and Develop Naming Rights Policy:

Update the Donations Policy and develop a Naming Rights Policy to guide acceptance and management of community contributions.

City Manager/Economic Development Division 1 - Retail Development: Promote retail attraction and retention through marketing, recruitment, and strategies to reduce retail leakage.

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Focus Area 3: Economic Development (continued)
Mission Statement: Maintain and enhance quality of life through a vibrant and diverse economy.

City Manager/Economic Development Division 2 - Commercial and Industrial Development: Support business expansion and job creation by attracting commercial and industrial investment.

City Manager/Economic Development Division 3 - Innovation Center @ Brentwood: Advance development of a major mixed-use employment center to support high-quality jobs and economic growth.

City Manager/Economic Development Division 4 - Downtown Revitalization: Enhance downtown through maintenance, activation, partnerships, and long-term planning for parking and development.

City Manager/Economic Development Division 5 - Small Business Development: Support small businesses through workshops, outreach, and events such as the Business Expo and Jobs Fair.

City Manager/Economic Development Division 6 - Technology Culture: Promote a technology-friendly business environment and market Brentwood to targeted industries.

City Manager/Economic Development Division 7 - Economic Development Grant Program: Administer a competitive grant program funded by Business License Tax revenues to support marketing, events, and economic activity.

City Manager/Economic Development Division 8 - Surplus Properties: Advance development of surplus properties and evaluate additional sites for future disposition and use.

City Manager/Economic Development Division 9 - Better in Brentwood: Evaluate this marketing program’s performance and alignment with economic development goals and prepare recommendations.

City Manager/Economic Development Division 10 - Agricultural Innovation Center: Advance planning and partnerships for development of an agricultural innovation facility at 3900 Sellers Ave.

Focus Area 4: Community Development
Mission Statement: Develop a high quality, diverse and balanced community while protecting natural and agricultural resources.

Planning, Zoning and Housing
Community Development 1 - Update Affordable Housing Manual: Update program policies and procedures to reflect current laws, recent revisions to the Affordable Housing Ordinance and update program requirements.

Community Development 4 - General Plan Update: Conduct a comprehensive update to the General Plan to reflect current laws, growth projections, and policy priorities.

Community Development 5 - 7th Cycle Housing Element Update: Complete the required Housing Element update with community engagement and in compliance with State law.

Community Development 6 - Municipal Code Updates: Update ordinances related to noise and outdoor dining to improve clarity and enforceability.

Community Development 7 - Focused Zoning Ordinance Update (SB 330 compliance): Update zoning regulations and develop objective design standards consistent with State law.

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Focus Area 4: Community Development (continued)
Mission Statement: Develop a high quality, diverse and balanced community while protecting natural and agricultural resources.

Planning, Zoning and Housing (continued)
Community Development 8 - Required Ordinance Updates: Update Accessory Dwelling Unit (ADU) and cannabis regulations to reflect changes in State law and case law.

Community Development 9 - Title 18 California Environmental Quality Act (CEQA) Procedures: Revise local CEQA procedures to ensure consistency with State guidelines and improve implementation.

Resource Protection and Sphere of Influence
City Manager 3 - Local Agency Formation Commission Agricultural Buffer/Sphere of Influence: This project will develop and implement a City policy framework that preserves Brentwood's historic agricultural heritage by establishing agricultural buffer expectations within the City's Sphere of Influence (SOI). The project ensures that any future annexation originating from the SOI includes an annexation plan that honors agricultural uses, provides compatible land-use transitions, and prevents adverse urban encroachment.

Community Engagement and Customer Service
Community Development 3 - Digitizing Permanent Records: Digitize records to improve accessibility, compliance, and long-term storage efficiency.

City Manager 2 - Development Closeout - Customer Service Project Feedback: Collect feedback from developers to improve City processes and customer service performance.

Focus Area 5: Parks and Recreation Services
Mission Statement: Enrich lives and to maintain facilities to maximize quality of life.

Parks and Recreation 1 - Basketball Court Lighting: Install lighting to enhance safety and recreational access at Windsor Way Park and Homecoming Park.

Parks and Recreation 2 - Brentwood Family Aquatic Center (BFAC) Facility Renovations: Upgrade aging facilities and equipment to maintain safe and efficient operations.

Parks and Recreation 5 - Public Art Program: Expand cultural opportunities through implementation of the Public Art Program.

Parks and Recreation 6 - Sand Creek Sports Complex (SCSC): Complete Phase 1A of the SCSC construction, including fields, facilities, and supporting infrastructure.

Parks and Recreation 7 - Parks and Recreation Department Strategic Plan: Develop a five-year plan to guide operations, resource allocation, and service delivery.

Parks and Recreation 9 - Adaptive Programming: Expand inclusive recreational opportunities for individuals with disabilities.

Parks and Recreation 10 - Annual Playground Program: Maintain and replace playgrounds through development of a structured five-year plan.

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Focus Area 5: Parks and Recreation Services (continued) Mission Statement: Enrich lives and to maintain facilities to maximize quality of life.

Parks and Recreation 11 - Recreation Programming: Enhance programs for all age groups and support major community events, such as the America 250 Celebration, in conjunction with the annual 4th of July Parade.

Engineering 4 - Sand Creek Sports Complex Phase 1A Completion: Complete Phase 1A of the SCSC construction on schedule and within budget.

Focus Area 6: Fiscal Sustainability and Operational Management Mission Statement: Provide high quality services that are cost efficient, fiscally responsible and transparent.

Fiscal and Policy Management
Finance and Information Systems 1 - Two-Year Operating Budget: Develop the City’s two-year budget, including financial analysis, stakeholder engagement, and long-term fiscal planning.

Finance and Information Systems 2 - Long-Term Liability Review: Evaluate funding strategies for pensions and OPEB to ensure long-term sustainability and budget stability.

Finance and Information Systems 3 - Capital Improvement Program (CIP): Develop and maintain a fiveyear CIP, ensuring financial feasibility and alignment with City priorities.

City Manager 5 - Policy Direction on Measure X and J: Coordinate City engagement in regional funding programs to ensure alignment with local priorities.

Technology, Cybersecurity and Continuity
Finance and Information Systems 5 - Incident Response Plan & Cybersecurity Tabletop: Update incident response plans and conduct annual tabletop exercises to improve readiness.

Finance and Information Systems 6 - Disaster Recovery Plan Update: Update recovery strategies to ensure timely restoration of critical systems.

Finance and Information Systems 7 - Artificial Intelligence Policy: Develop governance policies for responsible use of AI technologies across City operations.

Finance and Information Systems 9 - Implement Customer Service Kiosk: Implement a self-service kiosk in the Utility Billing lobby at City Hall to improve access to City services for customers who may be unable to access online systems due to technological, language, or financial constraints.

Finance and Information Systems 10 – Implement Automated Clearing House (ACH) Vendor Payments:

Implement electronic payments to improve efficiency, reduce costs, and enhance security.

Human Resources 5 - Artificial Intelligence (AI) Transformation in Human Resources: Explore AI applications to improve HR processes, efficiency, and decision-making.

Human Resources 6 - Data Analytics: Expand use of data analytics to support workforce planning and organizational performance.

Engineering 11 - Public Works and Engineering Innovation: Evaluate and implement emerging technologies to improve operational efficiency and service delivery.

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Focus Area 6: Fiscal Sustainability and Operational Management (continued) Mission Statement: Provide high quality services that are cost efficient, fiscally responsible and transparent.

Governance, Records, Council Operations and Organizational Alignment Community Development 10 - TrakIt/GIS Integration: Integrate the Community Development TrakIt permitting system with the City’s Geographic Information System (GIS).

City Manager 4 - Strategic Plan Alignment and Establishing City Manager Goal: The City Manager completed work with all departments to identify their respective Top 10 Priority Projects. These items are intentionally non-routine and are focused on advancing the City Council's adopted vision and priorities rather than day-to-day operational work. Each project included in this Appendix was aligned with a General Plan Focus Area, reinforcing that departmental work supports citywide outcomes and the City Council's strategic vision.

City Manager 8 - Legislative Platforms for State Assembly and Congress: Develop a formal legislative platform to guide advocacy at the State and Federal levels. Staff will identify priorities, communicate funding needs, and evaluate and secure the use of legislative advocacy or lobbying services.

City Manager 9 - State of the City: Plan and deliver the annual State of the City address. The program will highlight accomplishments, communicate priorities, and incorporate broader community perspectives. The project enhances public engagement and reinforces the City’s vision and identity.

City Manager/City Clerk Division 1 - SB 707 Brown Act Research and Alignment: Review and implement requirements under SB 707 related to public meeting access. Staff will establish policies addressing hybrid meetings, service disruptions, website requirements, and language access thresholds.

City Manager/City Clerk Division 3 - Annual Destruction Program: Re-establish and update the Annual Destruction Program in alignment with the revised Records Retention Schedule.

City Manager/City Clerk Division 4 - 2026 General Election: Plan and administer the November 3, 2026, General Election in coordination with Contra Costa County. Responsibilities include candidate services, ballot measures, public notices, FPPC compliance, translations, outreach, and certification.

City Manager/City Clerk Division 5 - Commission Recruitment Improvement and Realignment: Evaluate and improve commission recruitment processes, including potential alignment of terms with the fiscal year.

Staff will also develop an annual outreach and education program covering commission roles, Brown Act requirements, and conflict of interest disclosures.

City Manager/City Clerk Division 6 - Electronic Voting in the Council Chamber: Implement electronic voting for Council, commission, and committee meetings using existing agenda management software.

City Manager/City Clerk Division 7 - Conflict of Interest and Campaign Filing Software Update: Replace the City’s unsupported system for Form 700 and campaign filings with a modern platform.

City Manager/City Clerk Division 8 - Ceremonial Documents Policy Review: Review and update City Council Policy No. 110-4 related to ceremonial documents. The update will clarify procedures for requests, approvals, scheduling, and presentations.

City Manager/City Clerk Division 9 - Calendar of Official Events: Develop and maintain a centralized “Official City Events” calendar for the Mayor and City Council. The calendar will include City-hosted events, community events, and regional activities.

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Focus Area 6: Fiscal Sustainability and Operational Management (continued) Mission Statement: Provide high quality services that are cost efficient, fiscally responsible and transparent.

Governance, Records, Council Operations and Organizational Alignment (continued) City Manager/City Clerk Division 10 - 90-Day Planning Agenda Calendar: Develop and maintain a rolling 90-day agenda planning calendar. The tool will identify upcoming items by meeting date and agenda category.

Workforce and Organizational Excellence
Human Resources 1 - Rules and Policies Update: Update Personnel Rules and related City policies to ensure legal compliance and operational efficiency. The project reduces risk and supports consistent human resources practices.

Human Resources 2 - Safety Program Update: Update safety programs to reflect current laws and regulations. Staff will enhance tracking of incidents, training, and compliance.

Human Resources 3 - Succession Planning: Develop a succession planning program to address anticipated workforce retirements. Staff will identify critical roles and prepare employees for advancement.

Human Resources 4 - Expand Wellness Program: Expand the employee wellness program to improve engagement, productivity, and retention.

Human Resources 7 - Diversity Equity Belonging Inclusion (DEBI): Integrate DEBI principles into organizational practices. Staff will promote equitable access, reduce barriers, and support a workforce reflective of the community.

Human Resources 8 - Digitize Employee Files: Digitize employee records to improve efficiency, security, and accessibility.

Human Resources 9 - Employee Engagement: Expand initiatives to improve employee engagement and workplace culture.

Human Resources 10 - Talent Development and Acquisition: Strengthen recruitment and internal development programs to build a skilled workforce. Staff will establish career pathways and align workforce planning with City needs.

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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.

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.

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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 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.

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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.

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.

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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.

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

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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.

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.

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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.

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.

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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.

Fixed Assets
Assets of long-term character such as land, buildings, machinery, vehicles, 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.

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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.

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

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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 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.

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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.

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

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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.

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.

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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.

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.

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

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.

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.

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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.

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
ADC – Actuarial Determined Contribution
AI – Artificial Intelligence
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
DOF – Department of Finance
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
PEG – Public, Education and Government
PTM – People, Time and Money
RDA – Redevelopment Agency
REAP – Regional Early Action Planning
RMRA – Road Maintenance and Rehabilitation
Account

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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.

Other Employee Benefit Trust Fund - Corebridge Financial is used to report the activities of the City's single-employer deferred compensation plan held by a third-party administrator.

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. 230 Citywide Park Assessment District – This fund accounts for special benefit assessments levied on property owners for citywide park maintenance.

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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 jointuse 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. 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.

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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.
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.

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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. 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.
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.

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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. 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. 466 2015 Lease Financing Debt Service – This fund accounts for debt service transactions related to the 2015 Lease Financing.
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.

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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.
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.

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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.

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