Brentwood City Council
May 26, 2026

MAY 26, 2026, 4:30 PM

SPECIAL CITY COUNCIL AGENDA
CITY COUNCIL CHAMBERS, 150 CITY PARK WAY
*IMPORTANT NOTICE ABOUT PUBLIC COMMENTS AND MEETING PARTICIPATION* City Council Members will be participating from the Council Chamber. Members of the public are invited to attend and participate at: the Council Chambers, 150 City Park Way, Brentwood CA As a courtesy and technology permitting, members of the public may provide remote public comment during public hearings and on business items via the City’s Zoom Platform. However, the City cannot guarantee that the public’s access to teleconferencing technology will be uninterrupted, and technical difficulties may occur from time to time. In those instances, so long as the public may still attend the meeting in person, the meeting will continue. In addition, the Zoom participation option is provided to the public as a courtesy in order to facilitate participation. If Zoom participation is not enabled, the meeting will continue with public attendance in person only. Members of the public desiring to provide comments as a part of the meeting are encouraged to either submit written comments by 3:00 p.m. prior to the meeting or to attend the meeting in person.

HOW TO PARTICIPATE
The public is invited to participate in the City Council meeting using any of the following methods:

Please note that public comments are limited to the items listed on the Special Meeting agenda.

1. IN PERSON:
a. Members of the public can provide in-person comments in the Council Chambers.

Members of the public are encouraged, but not required, to fill out a speaker card. The Council Chambers will have seating available for members of the public to attend in person up to full seating capacity.

2. REMOTE:
a. Zoom: www.brentwoodca.gov/vcc or Zoom Webinar ID: 760 1397 0037 b. Zoom Phone Numbers. Dial Toll Free: (833) 548-0276 or (833) 548-0282 or (877) 853-5247.
c. During the meeting, each period for public comment will be announced, and participants may use the “Raise Hand” feature on Zoom to request to speak. (If you need instructions on how to use this feature, please contact the City Clerk by noon of the meeting date at [email protected] or 925.516.5182.)

3. E-MAIL
a. Public comments can also be submitted via e-mail to [email protected]. Any public comments received up until 3:00 p.m. of the meeting date will be:

1. distributed to the Council via email before the meeting,

2. posted online for public inspection at www.brentwoodca.gov/meetings and

3. later summarized in the meeting minutes.
b. As e-mails containing public meeting comments are part of the official record, note that personal contact information may be published if it is included with your e-mail.

4. TO WATCH OR LISTEN ONLY:
a. The public may view the meeting via one-way video feed by selecting the video option at the City Council Agendas’ link on the City webpage at www.brentwoodca.gov or via the City’s YouTube Channel: https://www.youtube.com/c/cityofbrentwoodca

CITY COUNCIL/SUCCESSOR AGENCY SPECIAL MEETING AGENDA
Zoom Webinar ID: 760 1397 0037

May 26, 2026, 4:30 p.m.

City Council Chambers
150 City Park Way
Brentwood, CA 94513
City Council Zoom Link
A. CALL TO ORDER & ROLL CALL
B. PLEDGE OF ALLEGIANCE
C. PUBLIC COMMENTS
The public is permitted to speak on items that are listed on the Closed Session agenda.

In Person: Please file a speaker’s card with the City Clerk on the form provided on the counter at the back of the Chambers.

Zoom: Please use the Raise Your Hand feature in Zoom during this item to speak under Public Comments.

Members of the public wishing to speak during the public discussion of items that are on the agenda are requested to fill out the speaker form provided and hand the card to the City Clerk at the beginning of (or during) the meeting. Pursuant to Council/Administrative Policy, Meeting Rules and Procedures section 5.2 (Decorum Generally – Public), comments by members of the public are generally limited to five minutes, or less time if a large number of speakers is anticipated, or if approved by the Mayor. A speaker may not allocate his or her time to another speaker. All remarks shall be addressed to the Mayor. Speakers are urged to avoid unnecessary repetition in their remarks and instead simply indicate a agreement with previous speakers.

Speakers desiring answers to questions, at the invitation of the Mayor, may have a staff member provide a brief response. Alternately, a staff member may follow up directly with the speaker during regular City business hours.

In order to ensure that all speakers feel welcome to share their views, members of the audience are kindly requested to refrain from applauding or speaking to the Council from the audience without being called upon first.

D. RECESS TO CLOSED SESSION
D.1 PUBLIC EMPLOYEE PERFORMANCE EVALUATION
[Gov’t. Code § 54957]
Title: City Manager
A closed session will be held on May 26, 2026, for the purpose of considering the abovedescribed matter; specifically a review of the City Manager’s performance based on agreed-upon goals and objectives. [Gov’t. Code § 54957].

D.2 CONFERENCE WITH LEGAL COUNSEL--ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2) One Potential Case
A closed session will be held on May 26, 2026, for the purpose of conferring with and/or receiving advice from your legal counsel concerning anticipated litigation. Based on existing facts and circumstances and the advice of its legal counsel, a point has been reached where there is a significant exposure to litigation against the City. [Gov’t. Code §54956.9(d)(2)].

D.3 CONFERENCE WITH REAL PROPERTY NEGOTIATORS
[Gov’t. Code §54956.8]
Property:

Southeast corner of Lone Tree Way and Giannini Ranch Road, Brentwood, CA 94513 (APN 019-050-234)

City Negotiators:

G. Harold Duffey, City Manager
Thomas Lloyd Smith, City Attorney
County Negotiator:

Aaron McAlister, Fire Chief
Property Owner Negotiators:

City of Brentwood
Under Negotiation:

Price and Terms of Payment
A closed session will be held on May 26, 2026, to discuss the price and terms of payment for the potential sale of real property. [Gov’t. Code § 54956.8] E. RECONVENE IN OPEN SESSION
F. BUSINESS ITEMS
F.1 2026/27 -2027/28 Operating Budget Workshop
Title/Recommendation
Conduct a Workshop on the Draft FY 2026/27 – 2027/28 Operating Budget and provide direction, if any, to staff.

G. ADJOURNMENT
Any disclosable public records related to an agenda item for the open session of this meeting distributed to all or a majority of the City Council less than 72 hours before this meeting is available for inspection at City Hall, located at 150 City Park Way, during normal business hours.

These writings will also be available for review at the City Council meeting in the public access binder in the entrance of the City Council Chambers.

Public comments received after 3:00 p.m. of the meeting date, but prior to the start of the meeting, will be emailed to the City Council, posted online at www.brentwoodca.gov/councilmeetingonline within one day following the meeting, and will be summarized in the meeting minutes.

The Closed Captioning provided via Zoom is auto generated. It is not the official record and is provided as a convenience.

If you challenge the any of the matters listed under 'Public Hearings' in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the Brentwood City Council at, or prior to, the public hearing
NOTICE
In compliance with the Americans with Disabilities Act, the meeting room is wheelchair accessible and disabled parking is available at the City Hall parking lot. If you are a person with a disability and you need disability-related modifications or accommodations to participate in this meeting, please contact the City Clerk's Office at (925) 516-5440 or fax (925) 516-5441. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting. {28 CFR 35.102-35, 104 ADA Title II}

POSTING STATEMENT
On May 21, 2026, a true and correct copy of this agenda was posted on the City Hall Bulletin Board, outside City Hall, 150 City Park Way, Brentwood, CA 94513 and at our website www.brentwoodca.gov
A complete packet of information is available for public review at City Hall or on our website at www.brentwoodca.gov

MEMORANDUM FROM THE CITY ATTORNEY

CONCERNING A CLOSED SESSION

BEFORE THE CITY COUNCIL OF THE CITY OF BRENTWOOD
TO: Honorable Mayor and Members of the City Council
FROM: Thomas Lloyd Smith, City Attorney
SUBJECT: Closed Session

CONFERENCE WITH LEGAL COUNSEL--ANTICIPATED LITIGATION
Significant exposure to litigation pursuant to Government Code Section 54956.9(d)(2)
One Potential Case
A closed session will be held on May 26, 2026, for the purpose of conferring with and/or receiving advice from your legal counsel concerning anticipated litigation. Based on existing facts and circumstances and the advice of its legal counsel, a point has been reached where there is a significant exposure to litigation against the City. [Gov’t. Code §54956.9(d)(2)].

If the City Council accepts a settlement offer signed by the opposing party, the substance of the settlement shall be disclosed immediately following this closed session. [Gov’t. Code §54957.1(a)(3)(A)].

Any disclosures shall include the vote or abstention of each member.

Dated: May 19, 2026.

Thomas Lloyd Smith
City Attorney

MEMORANDUM FROM THE CITY ATTORNEY

CONCERNING A CLOSED SESSION BEFORE

THE CITY COUNCIL OF THE CITY OF BRENTWOOD
TO: Honorable Mayor and Members of the City Council
FROM: Thomas Lloyd Smith, City Attorney
SUBJECT: Closed Session

CONFERENCE WITH REAL PROPERTY NEGOTIATORS
[Gov’t. Code §54956.8]
Property: Southeast corner of Lone Tree Way and Giannini Ranch Road, Brentwood, CA 94513
(APN 019-050-234)
City Negotiators: G. Harold Duffey, City Manager
Thomas Lloyd Smith, City Attorney
County Negotiator: Aaron McAlister, Fire Chief
Property Owner Negotiators: City of Brentwood
Under Negotiation: Price and Terms of Payment
A closed session will be held on May 26, 2026, to discuss the price and terms of payment for the potential sale of real property. [Gov’t. Code § 54956.8] If the City Council renders an agreement final, they shall report that approval and the substance of the agreement in open session at the public meeting during which the closed session is held. [Gov’t Code § 54957.1(a)(1)(A)]
If final approval rests with the other party to the negotiations, the City Council shall disclose the fact of that approval and the substance of the agreement upon inquiry by any person, as soon as the other party or its agent has informed the City of its approval. [Gov’t. Code § 54957.1(a)(1)(B)] Dated: May 20, 2026.

Thomas Lloyd Smith
City Attorney

MEMORANDUM
Date:

To:

May 20, 2026
Honorable Mayor and City Council
G. Harold Duffey, City Manager
Department Heads
From: Kerry Breen, Director of Finance and Information Systems Christine Andrews, Assistant Director of Finance and Information Systems
Subject: 2026/27 – 2027/28 Operating Budget Workshop
_________________________________________________
The City’s 2026/27 – 2027/28 Operating Budget Workshop is scheduled for May 26, 2026 at 5:30 p.m. The workshop will include a presentation on the draft 2026/27 – 2027/28 Operating Budget (“Budget”) followed by time for City Council questions, public input and Council direction.

In addition to discussing the upcoming two-year Budget, staff will also present the City Council with a fiscal year (FY) 2025/26 General Fund year-end projection, along with an updated ten-year General Fund Fiscal Model (“Fiscal Model”), which incorporates all of the programs, activities, projects and revenues from the proposed Budget.

The City’s budget is built upon core fiscal pillars designed to ensure long-term sustainability prior to allocating resources for new initiatives. These pillars include maintaining the City’s General Fund reserve at 30 percent, addressing long-term obligations such as pension and retiree medical liabilities, and ensuring that future capital and replacement needs are fully funded. In addition, the City maintains a structurally balanced budget, avoiding the use of one-time revenues for ongoing expenditures.

The draft Budget generally carries over existing City services and programs and provides the funding necessary to maintain established City services levels. Detail regarding the City’s ongoing operations and their associated costs can be found in the accompanying draft Budget document. Rather than discussing the continuation of existing services, the purpose of this memo is to provide the City Council and the public with a high-level overview of the draft Budget with a focus on significant changes, cost increases and new budgetary requests up for consideration. In addition, the memo also summarizes the City’s financial condition and its long-term fiscal outlook, and how the proposed Budget fits within the long-term fiscal sustainability plan.

MEMO
PAGE | 2
On May 1, 2026, the 2026 Budget and Debt Management Committee (“Committee”) held a meeting with the City Manager and Finance Department staff to review the proposed draft Budget, General Fund FY 2025/26 year-end projection, two-year General Fund Budget projection, General Fund Reserves, and significant changes, cost increases and new budgetary requests. The Committee conducted a thorough review of all topics, asked detailed questions and provided staff with the recommendation to present the Budget at the workshop for full City Council consideration.

Any direction given by the City Council at the workshop will be incorporated into the final Budget, which is scheduled to be presented to the City Council for consideration of approval on June 23, 2026. Following adoption, the Budget will be reviewed at a City Council meeting at least twice per year. The City Council, by majority vote, may also amend the Budget at any time during the year.

This memo consists of the following sections:

I. General Fund:

A. Current Year – 2025/26 Year End Projection
B. 2026/27 – 2027/28 Budget Summary
C. Ten-Year General Fund Fiscal Model Outlook
D. General Fund Expenditures
E. General Fund Reserves

II. Other Funds:

A. Staffing Requests
B. Enterprise Funds
C. Other Funds
III. Updates to be Incorporated into the Final Budget
IV. Budget Watch
A. Economic Uncertainty
B. Labor Contracts
C. CalPERS Investment Returns
D. California Assembly Bill (AB) 1383: Public Employees’ Retirement Benefits:

Safety Members
Exhibit:

A. Ten-Year General Fund Fiscal Model Summary

I. General Fund
A. Current Year – 2025/26 Year End Projection
At the January 2026 mid-year budget update, staff projected a FY 2025/26 General Fund deficit of approximately $0.6 million, after setting aside the required 30% reserve. Our current conservative estimates are for a projected surplus of approximately $0.3 million.

As has been the case in prior years, the City’s General Fund remains essentially balanced. In accordance with City Council policy, half of any actual surplus realized at

MEMO
PAGE | 3
the end of the year will be used to pay down unfunded pension obligations and half will be transferred to the City’s Budget Stabilization Fund.

In addition, the General Fund is also projected to have $1.3 million set aside in a reserve for future capital projects which can be deployed at the direction of the City Council.

These funds could provide a funding source for a priority Strategic Initiative.

B. 2026/27 – 2027/28 Budget Summary
The City’s financial outlook continues to remain challenging, but resilient, as the overall U.S. economy is showing mixed signals. The City’s largest General Fund revenue sources are property and sales tax. Property tax revenue is forecast to grow at its slowest pace in over a decade (2.9% next year), as the housing market continues to cool in the face of elevated interest rates. Sales tax growth is also expected to post limited growth (also under 3%), as price inflation and general economic concerns reduce consumer demand. Hotel tax revenues have also fallen nearly 20% over the past two years, further dampening revenues.

On the expenditure side, the draft Budget carries over existing programs and operation levels for the community. Modest new program expenditures or cost increases in excess of typical inflation are summarized later in this memo. The General Fund’s largest expense item is personnel costs, and all of the City’s contracts with labor bargaining units are set to expire on June 30, 2027. As has been the City’s past practice, the Budget includes a placeholder for cost of living increases for personnel salaries of 3% following the expiration of labor agreements.

Historically, the City’s adopted Operating Budgets have included a budgetary deficit of about 4% (around $3.5 million per year). However, budgetary deficits have always been closed by year-end through savings from positions remaining unfilled and supplies and services savings at the departmental level, as not every planned activity can be completed. As such, despite the initial adoption of budgetary deficits, the General Fund has typically provided year-end surplus amounts. These surplus amounts have resulted in continued growth in the Budget Stabilization Fund and paydown of unfunded obligations.

After factoring in a modest budget savings estimate, staff conservatively estimates that the actual results from the upcoming two fiscal years will be a cumulative General Fund surplus of $35,000; essentially break-even.

C. Ten-Year General Fund Fiscal Model Outlook
The General Fund Fiscal Model provides a comprehensive analysis and ten-year projection of General Fund revenues, expenses and fund balance. The model utilizes funds from the Budget Stabilization Fund (including amounts invested in the Section 115 Trust) to balance the intermediate term budget years by offsetting rising Pension and Retiree Medical costs.

Over the next ten years the Fiscal Model conservatively projects annual expenses exceeding annual revenues by an average of approximately $950,000 per year. These are conservative estimates, and little changed from estimates generated over the past two years. Although the City has historically avoided using the Budget Stabilization Fund for operational purposes, the current forecast does project that the Fund would be

MEMO
PAGE | 4
depleted in nine years. This illustrates that while the city is well positioned, it is still facing fiscal challenges and does not have capacity to expand beyond its current service levels.

In the longer-term (15 years) we are optimistic that significant General Fund savings from the completion of our retiree medical prefunding strategy along with the ending of existing debt service obligations will ultimately remove any need for Budget Stabilization Fund support. A strategy to better smooth the higher expense needs of the next 5-12 years against our reduced long-term expenditure forecast is included as one of the Finance Department’s Top Ten Projects (“Long-Term Liability Review”).

It is important to remember that the Fiscal Model is an analysis of a specific point in time and there are many variables that could change the forecast significantly. It aims to identify long-term trends and potential financial challenges so that course corrections can be made well in advance of potential financial problems becoming reality.

Key assumptions in the current version of the Fiscal Model include:
 Continued modest single-family housing development with increasing multi-family housing development over the next five years.
 Pension and retiree medical costs rising in the near term, followed by a plateau; decreases are not anticipated within the ten-year horizon.  Placeholder cost-of-living adjustments for personnel salaries of 3% per year beginning in FY 2027/28; the City’s contracts with all labor bargaining groups expire on June 30, 2027.
 Health care costs are projected to remain elevated and exceed general inflation.  Inflation is projected to settle at an annual rate of approximately 2.5% to 3.0%.  Projected average investment income returns of 3.5% in the near term, falling to

2.5% in the latter half of the forecast period.
 Future estimated operational costs for the Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I along with replacement costs for the Sand Creek Sports Complex.
 Increasing costs relating to the subsidization of underfunded Lighting and Landscape Assessment Districts.
 Annual contributions for the administration of Affordable Housing programs starting in approximately five years.

D. General Fund Expenditures
(Budgets for these items are currently included in the draft General Fund Operating Budget.) Staffing
The Human Resource Department is requesting the conversion of one limitedservice Administrative Assistant I/II position into a permanent part-time position.

The position conversion will increase costs only by the associated part-time benefit expenditure.

Strategic Plan Budget Carryover
Staff is recommending the carryover of the following FY 2022/23 – FY 2023/24 Strategic Plan unspent budgets, allowing these prior initiatives to be completed in FY 2026/27:

MEMO
PAGE | 5
Budget Carryover

FY 2026/27
Focus Area 3: Economic Development
Brentwood Boulevard and Downtown Incentives $110,000
City-Owned Parcel Plan 61,960
These Strategic Plan initiatives were not completed in the prior two Budget years.

If approved for carryover, the budget for Brentwood Boulevard and Downtown Incentives will be used in the upcoming fiscal year to incentivize higher tier, unique businesses and development of the Brentwood Blvd. and Downtown areas. The City-Owned Parcel Plan budget would be used for the disposition of both City and Successor Agency properties.

Expansion of the Sidewalk Repair Program
The Streets Division is proposing an increase in funding for the ongoing citywide sidewalk repair program at an additional annual cost of about $200,000. The proposed increase would provide additional funding for the ongoing sidewalk inspection program identifying hazards requiring maintenance and providing supplies for City crews to make repairs. This additional funding would also be used for American with Disabilities Act compliant ramps, crosswalk access, and supporting “Safe Route to Schools” improvements.

Parks and Recreation
The Parks and Recreation Department Budget includes a new division for the operational costs of the Sand Creek Sports Complex, which is expected to be operational in the latter half of FY 2026/27. Aside from replacement set-asides to begin in the 2027/28 – 2028/29 Operating Budget, limited-service personnel and operational costs are expected to be covered by field rental and other revenue.

The Parks and Recreation Department has also requested one-time FY 2026/27 Budget for two new vehicles allocated to the following funds:

Vehicle General Fund
Citywide Parks
Maintenance District Total Budget
Ford F250 Truck $8,400 $47,600 $56,000
Chipper Truck 44,263 44,263 88,526
Total Budget $52,663 $91,863 $144,526
Permit Center Safety Project Carryover
The Building and Planning Divisions are proposing a one-time total capital cost of $125,000 to improve City Hall Permit Center safety. The project was originally budgeted to occur in FY 2025/26 for $75,000, but was not able to be initiated. The current construction estimates are higher than in the prior year and would place clear barriers at workstations and along the public counter and replace portions of glass in the conference room with a solid door and walls. These improvements are proposed in consultation with the Police Department and consistent with measures in effect at other City facilities.

MEMO
PAGE | 6
County Services
The County provides funding for the majority of the operational costs of the Brentwood Library. The City has an agreement with the County to contribute funding for additional operating hours beyond those funded by the County. The cost for these additional hours increased about 10% over the prior year to approximately $154,000. Under the agreement, in FY 2026/27 the City will also contribute about $24,000 for the City’s share of security costs and about $21,000 for Library technology costs.

Finally, the County invoices the City for election services based on a rate per registered voter. Included in the first fiscal year of the proposed Budget in the City Clerk’s Division is an estimated cost of $121,000 for these services.

Contractual Services
The following increases in contractual services budgets across several divisions are proposed:
 Increase in the Non-Departmental Division annual Budget of $150,000 for on-call grant writing and procurement service to seek funding opportunities for Citywide projects and programs.
 City Manager Division is requesting ongoing funding of $80,000 per year to provide for Federal and State legislative advocacy services.  One-time contractual services of $21,500 in the City Clerk Division for updates to the Municipal Code by the City Council Municipal Code Review Committee.
 Carryover of Human Resources Department unspent FY 2025/26 budget of $50,000 for the preparation of an Equity Strategic Plan.  Carryover of unspent City Clerk Division FY 2025/26 budget of $20,000 for consulting services to update the Citywide document retention schedule.

Contributions to Other Agencies
The Budget draft includes the proposed renewal of an annual contribution of $28,000 to the Family Justice Center (FJC). While this contribution is not a new cost or cost increase, it is included in this memo for transparency. The FJC provides a variety of resources and services to victims of crime. The FJC has a working partnership with the District Attorney's Office, Family Law, STAND!, Community Violence Solutions, and Bay Area Legal Aid, providing a “one-stop shop" for victims to reduce the stress of navigating the justice system and available resources on their own.

The Budget draft also includes the proposed renewal of $26,000 in annual funding for the Meals on Wheels Diablo Region Memorandum of Understanding. This agreement with the City provides a portion of the funding for the senior nutrition program at the Brentwood Senior Activity Center.

MEMO
PAGE | 7
E. General Fund Reserves
In addition to the 30% reserve established by City Council policy, the FY 2025/26 yearend General Fund reserves are proposed to include the following:

Reserve 2025/26
Police Department 5th Beat $2,363,275
General Plan Update 1,350,000
Future Capital Projects 1,300,000
Carryover Strategic Initiative Costs 171,960
Future Redistricting 150,000
Total Reserve $5,335,235

MEMO
PAGE | 8
II. Other Funds
A. Staffing Requests
Staff is proposing three (3.0 FTE) new Enterprise Fund positions in the Budget. The new positions are as follows:

Enterprise Position FTE Annual Cost
Fleet Maintenance Services
(Funded by Solid Waste)
Senior Mechanic 1.0 $168,000
Wastewater Enterprise Utilities Maintenance Mechanic 1.0 178,000 Water/Solid Waste Enterprise Management Analyst I/II 1.0 201,000 Total Estimated Annual Cost (FY 2026/27) $547,000

The request for the Fleet Maintenance Services position is due to an increase in equipment in the Solid Waste fleet; coupled with Air Board and Department of Transportation regulations that have added to the maintenance workload. An additional Senior Mechanic position will result in a decrease in equipment downtime and reduce any impact to service levels.

The request for the Wastewater Enterprise position is due to the expansion of the Wastewater Treatment Plant that has additional equipment that requires preventative and corrective maintenance to ensure full life-cycle value of equipment. Additional personnel are necessary to meet the new workflow needs associated with this additional equipment.

The request for the Water/Solid Waste Enterprise position is in response to new State water regulations, including the Urban Water Use Objective, which will require an analyst to conduct research, recommend compliance pathways, track compliance and generate required reporting. In addition, the requirements of Senate Bill (SB) 1383 for organic waste processing will require additional work to comply with regulatory mandates, conduct public outreach, coordinate third-party and City compliance tracking, and generate required reporting.

B. Enterprise Funds
At the April 28, 2026 meeting, the City Council gave direction to enhance organics Solid Waste collection services from bi-weekly to weekly service. This service enhancement can be funded within the current Solid Waste rates authorized in the 2023/24 -2027/28 utility rate study. The study contemplated significant additional costs associated with the implementation of organics processing requirements required by SB 1383. Costs to implement enhanced service include additional personnel and one-time capital costs.

Although these costs are not incorporated in the draft Budget, they will be included in the final Budget to be considered for adoption by the City Council at the June 23, 2026 meeting. (Please see section III. of this memo for details of costs).

Water/Wastewater/Solid Waste Overview
Water, Wastewater and Solid Waste revenues included in the draft Budget are based on user fees set in accordance with Proposition 218. Rate studies are conducted periodically to ensure the enterprise rates are sufficient to cover: operating expenses, capital improvements, upgrades and costs associated with meeting both State and Federal guidelines and regulations.

MEMO
PAGE | 9
In June 2023, a new 5-year rate study “Study” was approved by the City Council, covering FY 2023/24 through FY 2027/28. Staff has analyzed and compared current year revenues (through April 2026) to the same time period in the prior year to ensure that the revenue projections in the rate study are holding true. For the second consecutive year fiscal conditions in the Water Enterprise allowed the City Council the opportunity to reduce the previously approved water rate increase. The Solid Waste Fund has seen savings due to the cancellation of a large project. This savings will allow the City to soon implement enhanced collection services without impacting current rates. Wastewater is the only enterprise fund not outperforming projections and currently remains the most sensitive to fiscal challenges.

Water Enterprise Fund
The Water Enterprise Fund is proposing an increased budget of $150,000 to reconfigure administrative building space to create three new office locations for positions that currently are operating without offices. An additional $60,000 is requested for furniture for the offices along with $7,500 for equipment for a new position.

Wastewater Enterprise Fund
Wastewater staff is requesting $130,000 for the purchase of one new collection vehicle for the existing wastewater lateral repair crew/collection supervisor, along with $100,000 for a vehicle for a new Utilities Maintenance Mechanic.

Solid Waste Enterprise Fund
Solid Waste is requesting $200,000 to facilitate the early replacement of two solid waste trucks. The replaced trucks will then be retained as backup trucks to allow for more reliable backup options. In addition, Solid Waste is requesting $30,000 for its fair share of the office reconfiguration discussed in the Water Enterprise section along with $5,000 for equipment for the new position.

C. Other Funds
Agricultural Administration and Land Funds
In the Agricultural Administration Fund, the carryover of unspent one-time contractual service costs of $25,000 are requested for fire mitigation and safety services on the proposed Agricultural Innovation Center property. In addition, the carryover of one-time costs of $75,000 for legal services related to a potential Agricultural Innovation Center agreement are requested.

In the Agricultural Land Fund, a carryover of unspent Agricultural Business Program Strategic Initiative budget of $113,000 is proposed for future Agricultural Enterprise Program funding. The Budget also includes $81,400 of annual funding for the third year of the three-year Harvest Time in Brentwood Memorandum of Understanding approved by the City Council in FY 2022/23.

After including all the above-proposed expenditures, the $2.24 million for the Agricultural Innovation Center previously identified by the City Council, and funding for the City Council approved Harvest Time staff and marketing plan, the combined remaining available balance in the Agricultural Administration and Land Funds is estimated to be $2.3 million.

MEMO
PAGE | 10
Capital Infrastructure Fund
The Capital Infrastructure Fund accounts for funds for use for non-residential development related infrastructure projects with a focus on projects that may promote economic development. Included in the Budget draft in the Capital Infrastructure Fund is a proposed budget for economic development policy/program incentives of $750,000, representing the estimated total balance available in the fund. Any individual economic incentive greater than $100,000 would require City Council approval, in accordance Council/Administrative Policy No. 80-03, Economic Development Incentives. Any unspent available balance at the end of the first budget year would be proposed to roll over to the next fiscal year as a budget amendment in the Mid-Term process.

First-time Homebuyer Fund
A $100,000 increase in the annual Budget for the First-time Homebuyer Fund is proposed to $200,000 per fiscal year to account for an anticipated increase in loan activity.

Information Systems Fund
The Information Systems Fund is seeing increases relating to cybersecurity and rising software costs. An increase of $30,000 in the Contractual Services budget is requested for the planned Cybersecurity Incident Tabletop exercise along with an additional $30,000 for an update of the Incident Response Plan. Each of these projects are listed in the Finance Department’s “Top 10” priority project list. Additionally, $27,000 is also requested in the contractual services line item for a service level warranty on audio/visual technology upgrades.

The software budget is also increasing, primarily due to the movement of a contract (not new cost) from multiple divisions into the Information Systems Fund ($65,000) along with $60,000 for ADA compliance and $20,000 for Engineering’s Geographic Information System upgrade.

Although not a new headcount, the Information Systems Division is planning for the creation of a new Information Systems Supervisor position in accordance with the Information Technology Master Plan. These costs are reflected in the personnel budget.

Finally, staff is proposing to carryover $22,000 of the unspent IT Master Plan Implementation Strategic Initiative budget.

Insurance Fund
There is good news to report out of the Insurance Fund, where cost savings are being realized due to a significant decrease in estimated liability premiums. This reflects several years of reduced claims activity. While the reduced costs are welcome, we are conservatively projecting that costs revert to more historical levels over the course of the next several years.

Fleet Maintenance Services Fund
One-time costs of $50,000 in the first year of the Budget have been requested for Contractual Services for a cost/benefit analysis of maintaining the Police Department fleet by Fleet Maintenance Services staff, as opposed to outside contractual services.

MEMO
PAGE | 11
Facilities Replacement Fund
In the first year of the Budget, a project to replace the HVAC systems in both the City Hall and the Community Center and a project to repaint the interior of both facilities is planned.

III. Updates the Draft Budget
Due to timing issues, there are items not in the draft Budget that will be incorporated into the final version to be presented for consideration of adoption in June. The items below are the result of recent action and direction received from the City Council that were not able to be incorporated into the workshop version of the Budget. These updates include:

Implementation of the Enhanced Solid Waste Organics Collection Services Personnel positions and costs:

Enterprise Position FTE Annual Cost
Solid Waste Equipment Operator I/II 3.0 $453,630
Fleet Maintenance Services
(Funded by Solid Waste)
Mechanic I/I 1.0 163,910
Total Estimated Annual Cost (FY 2026/27) $617,540
Expenditures in the final version of the Budget in the Solid Waste Enterprise Fund will increase by approximately $1.1 million (FY 2026/27 dollars) for annual on-going supplies and services costs. In FY 2026/27, one-time costs of approximately $4.5 million will be budgeted to purchase five new single-body garbage trucks (funded by existing excess cash reserves).

City Attorney Contract
The draft General Fund Budget includes vacancy placeholder costs for the City Attorney position. On April 14, 2026, the City Council approved a contract for the City Attorney position. The cost of the position will be updated in the final Budget to reflect the salary and benefit costs in the approved contract.
2nd Street Parking Lot Agreement
On April 28th, the City Council approved an agreement for the lease of the 2nd Street parking lot. This lease agreement included costs to the General Fund of $24,000 in FY 2026/27 and $30,000 in FY 2027/28 that will be incorporated into the final Budget.

IV. Budget Watch
There are several budget watch items that staff are monitoring and will include in future City financial condition updates.

A. Economic Uncertainty
While the economy has remained resilient, there are signs that economic growth may moderate. Higher borrowing costs have impacted consumer spending and slowed development activity. Property tax revenue growth has slowed in recent years and other major revenues including sales taxes and transient occupancy taxes are projected to show only modest gains.

In addition, the recent period of elevated inflation has increased the cost of providing services and delivering capital projects. With limitations on revenue

MEMO
PAGE | 12
generation, the City’s revenue growth may not keep pace with these elevated costs if inflationary pressures persist.

B. Labor Contracts
The City’s contracts with all of its labor bargaining units expire on June 30, 2027.

The Budget for FY 2027/28 includes a placeholder cost of living increase for personnel salaries of 3% per year, along with projected costs for health care and other negotiated benefits. In the General Fund, salary and benefit costs make up approximately 67% of expenditures. If labor negotiations result in cost of living increases above the placeholder amounts, expenditure budgets would need to increase and General Fund projected results in the two-year Budget and Fiscal Model would be impacted.

C. CalPERS Investment Returns
The City’s future pension and retiree medical costs are heavily dependent upon the investment returns earned by CalPERS. As of mid May, staff estimates that CalPERS annual earnings are currently well above the target rate of 6.8%.

However, current economic conditions and global uncertainty may have an impact on the final return report in June 2026.

Annual investment returns in past years have missed the investment return target and CalPERS has had to increase the City’s contributions to make up for investment shortfalls. The variability of rates of return are another factor that adds to City’s overall economic uncertainty.

D. California Assembly Bill (AB) 1383: Public Employees’ Retirement Benefits:

Safety Members
In 2025, AB 1383 was introduced, aiming to enhance retirement benefits for public safety employees by relaxing PEPRA restrictions, allowing for increased pension formulas (up to 3% at age 55) and bargaining over contribution sharing. The bill would be effective for employees first hired on or after January 1, 2027 or, for current PEPRA members, for service performed on or after that date. As of May 2026, AB 1383 passed the Assembly and is currently in the Senate. If the bill passes, the City could experience a significant increase in future pension liabilities and annual pension costs.

MEMO
PAGE | 13
Exhibit A. Ten-Year General Fund Fiscal Model Summary

2026/27 - 2027/28
Operating
Budget
City of Brentwood
California

2 2026/27 – 2027/28 Operating Budget
Introduction

TABLE OF CONTENTS

INTRODUCTION
Table of Contents ............................................................................................................................................................... 2 City Council and Executive Team ................................................................................................................................. 4 City Organization Chart ................................................................................................................................................... 5 Brentwood at a Glance ..................................................................................................................................................... 6 Budget Awards .................................................................................................................................................................. 15 Accomplishments ............................................................................................................................................................. 16 City Manager’s Message .............................................................................................................................................. 17 Executive Summary ......................................................................................................................................................... 20 Strategic Plan .................................................................................................................................................................... 28 Budget Process ................................................................................................................................................................. 30 Fund Structure .................................................................................................................................................................. 33 Long-Term Debt .............................................................................................................................................................. 36 Capital Improvement Program Overview .............................................................................................................. 42

CITYWIDE SUMMARIES
Fund Balance Summary ................................................................................................................................................ 48 Operating Budget Summary ....................................................................................................................................... 49 FY 2026/27 Summary of Activities by Fund Type ............................................................................................... 50 FY 2026/27 Fund Balance by Fund ........................................................................................................................... 51 Summary of Revenues and Expenditures by Fund Type .................................................................................. 54 Detail of Expenditures by Category ......................................................................................................................... 55 Summary of Expenditures by Category .................................................................................................................. 56 Summary of Expenditures by Category and Fund Type ................................................................................... 57

TEN-YEAR PROJECTIONS
General Fund ..................................................................................................................................................................... 59 Solid Waste Enterprise Fund ....................................................................................................................................... 60 Water Enterprise Fund ................................................................................................................................................... 61 Wastewater Enterprise Fund ....................................................................................................................................... 62 Housing Enterprise Fund .............................................................................................................................................. 63

FUND BALANCES
Fund Balances ................................................................................................................................................................... 64 General Fund ..................................................................................................................................................................... 66 Other Funds ....................................................................................................................................................................... 67 Summary of Changes in Fund Balance ................................................................................................................... 69

REVENUES
FY 2026/27 General Fund Revenue by Category ................................................................................................ 70 General Fund Revenue Summary .............................................................................................................................. 71 General Fund Schedule of Interfund Transfers In ............................................................................................... 72 Major General Fund Recurring Revenue Sources ............................................................................................... 73 Other City Revenue Sources ....................................................................................................................................... 80 FY 2026/27 Citywide Revenue by Fund Type ....................................................................................................... 83 Revenue Summary by Fund ........................................................................................................................................ 84

3 2026/27 – 2027/28 Operating Budget
Introduction

EXPENDITURES
FY 2026/27 General Fund Expenditure Summary ............................................................................................... 87 General Fund Expenditure Summary ....................................................................................................................... 88 General Fund Schedule of Interfund Transfers Out ........................................................................................... 89 General Fund Expenditures by Category ............................................................................................................... 90 General Fund Expenditures ......................................................................................................................................... 91 FY 2026/27 Citywide Expenditures by Fund Type .............................................................................................. 94 Citywide Expenditures ................................................................................................................................................... 95 Expenditure Summary by Fund .................................................................................................................................. 97

PERFORMANCE BUDGETS
Introduction to Department and Performance Budgets ................................................................................ 100 Legislative ......................................................................................................................................................................... 101 City Manager ................................................................................................................................................................... 104 City Attorney ................................................................................................................................................................... 111 Community Development .......................................................................................................................................... 117 Engineering ...................................................................................................................................................................... 124 Finance and Information Systems ........................................................................................................................... 131 Human Resources ......................................................................................................................................................... 138 Parks and Recreation ................................................................................................................................................... 144 Police .................................................................................................................................................................................. 152 Public Works ................................................................................................................................................................... 158

FIDUCIARY FUNDS
Special Assessment Districts ..................................................................................................................................... 166 Successor Agency .......................................................................................................................................................... 167

APPENDIX
2026/27 – 2027/28 Operating Budget, Resolution No. 2026-XX ............................................................... 168 2026/27 Proposition 4 Appropriations Limit, Resolution No. 2026-XX ................................................... 170 Constitutional Spending Limits ................................................................................................................................ 171 Personnel Summary Allocations by Department .............................................................................................. 173 Fund Expenditure Summary by Division .............................................................................................................. 188 Vehicle and Equipment Replacement Schedule - Fund 702 ........................................................................ 199 Department Top 100 Priority Projects ................................................................................................................... 201 Glossary of Terms .......................................................................................................................................................... 210 Acronyms .......................................................................................................................................................................... 224 Guide to Funds – Description of Funds ................................................................................................................ 226

4 2026/27 – 2027/28 Operating Budget
Introduction
City Council
Susannah Meyer ....................................................................................................................................................... Mayor Pa’tanisha Pierson ........................................................................................................................................... Vice Mayor Faye Maloney ......................................................................................................................................... Council Member Jovita Mendoza .................................................................................................................................... Council Member Tony Oerlemans .................................................................................................................................. Council Member Executive Team
G. Harold Duffey ......................................................................................................................................... City Manager Thomas Lloyd Smith ................................................................................................................................... City Attorney Terrance Davis .......................................................................................................................... Assistant City Manager E. Harith Aleem, Jr. ............................................................................................... Director of Parks and Recreation Allen Baquilar ............................................................................................... Director of Engineering/City Engineer Kerry Breen ....................................................... City Treasurer/Director of Finance and Information Systems Teresa Fairbanks ............................................................ Interim Director of Human Resources/Risk Manager Alexis Morris ................................................................................................. Director of Community Development Walter O’Grodnick ......................................................................................................................... Interim Police Chief Casey Wichert ........................................................................................................................ Director of Public Works Boards and Commissions
Arts Commission
Parks and Recreation Commission
Planning Commission
Triad
Youth Commission

5 2026/27 – 2027/28 Operating Budget
Introduction

CITY ORGANIZATIONAL CHART

6 2026/27 – 2027/28 Operating Budget
Introduction

BRENTWOOD AT A GLANCE

7 2026/27 – 2027/28 Operating Budget
Introduction

8 2026/27 – 2027/28 Operating Budget
Introduction
History
The modern history of Brentwood can be traced back to 1837, when Dr. John Marsh purchased the 13,316 acre Rancho Los Meganos land grant from Jose Noriega. Dr. Marsh was one of the wealthiest men in California and among the first non-Native Americans to inhabit the region. Brentwood was named after Marsh's ancestral home, the town of Brentwood in the County of Essex, England. Dr. Marsh built a stone mansion in the hills on the southern border of Brentwood, now the cornerstone of the Marsh Creek State Historic Park.

Following the murder of Dr. Marsh, Rancho Los Meganos was sold to the Brentwood Coal Mining Corporation. The opening of the Brentwood Coal Mines and plans for a future railroad in the area led to the initial layout of Brentwood.

Balfour, Guthrie & Co., a British investment company, purchased Rancho Los Meganos in 1910. This led to farming development in Brentwood, as land was subdivided and the first irrigation system built.

Balfour Guthrie also built the Brentwood Hotel at Oak Street and Brentwood Boulevard, across from the railroad station. This replaced an earlier hotel on the same site that had burned down in 1903. The hotel, which was demolished in 1967, served as the inspiration for the Civic Center buildings built in 2011.

Today, Brentwood is bordered by the
Contra Costa County Agricultural Core
which consists of 11,000 acres of
preserved and still actively productive
farm land. The landscape to the west is
marked by rolling hills, oak trees, fruit
orchards and vineyards.

Brentwood experienced a significant
development phase from the mid
1990’s to the mid 2000’s, but is still
known throughout the Bay Area for its
agricultural products and U-pick farms,
primarily cherries, corn and peaches.

Known as the “U-Pick Capital of the
World”, the U-pick farm experience
generates over 600,000 visitors to
Brentwood each year.

Recreation
Brentwood is part of the East Bay Regional Park District, a special district operating in the East Bay counties of Alameda and Contra Costa. In addition, Brentwood has its own Parks and Recreation Department. The City currently has 247 developed acres of parkland, 100 award winning parks and facilities, 20 miles of trails and 63 miles of bike lanes. Over 150 recreational activities and events are offered each year for people of all ages and interests.

9 2026/27 – 2027/28 Operating Budget
Introduction
Development
The housing market has been one of
the stronger sectors of economic
growth over the last decade. The
City’s affordable prices by Bay Area
standards, along with Brentwood’s
reputation as a family community,
have led to continued demand for
new housing. During FY 2023/24
and FY 2024/25, the City issued 57
and 51 single-family building
permits, respectively, along with 0
and 3 multi-family unit permits,
respectively. Consistent with the City’s General Plan and as the community moves closer to build-out, single-family residential development is expected to taper off, while multi-family permitting is expected to increase. Non-residential development activity is projected to remain stable throughout the two-year Operating Budget period.

Below are the building permit projections for the next two fiscal years:

FY 2026/27 FY 2027/28
Single-Family Units 175 125
Multi-Family Units 100 200
Commercial, Office, Industrial Sq. Ft. 75,000 75,000
Cumulative Citywide Housing Unit Total 22,768 23,093
Brentwood is home to a diverse retail sector and a variety of office, flex-office, and light-industrial businesses. A key objective in the upcoming two-year period is job creation and business development.

The Innovation Center @ Brentwood Infrastructure (“Innovation Center”) is a 373-acre project site located in the northwest corner of Brentwood and a projected focal point for jobs and mixed-use development. The City Council has authorized the construction of both roadway and utility infrastructure at the Innovation Center. The extension of Sand Creek Road through the area was recently completed, and is expected to spur business development. A new Costco was opened in 2024/25 in the Innovation Center area, creating new jobs, and also supporting the goal of business development.

Employment
Brentwood is part of Contra Costa County, one of nine counties which comprise the San Francisco Bay area. As reported for the December 2025 period, Brentwood had a labor force of 29,500 and 4.8% unemployment rate, while Contra Costa County had a labor force of 556,700 with an unemployment rate of 4.5%.

Information Sources for Brentwood at a Glance:

History: Footprints in the Sand by Kathy Leighton
Population Data: U.S. Census Bureau
Employment: California Employment Development Department Sales Tax/Principal Employers: HdL Companies
All Other Information: City of Brentwood/Applied Geographical Solutions, 2024

10 2026/27 – 2027/28 Operating Budget
Introduction

11 2026/27 – 2027/28 Operating Budget
Introduction

12 2026/27 – 2027/28 Operating Budget
Introduction
2025 Top 25 Sales/Use Tax Producers – 4th Quarter
(In Alphabetical Order)
2025 Principal Employers
(In Alphabetical Order)
Bill Brandt Ford BJ’s Restaurant &
Brewhouse Black Angus Brentwood Union School District City of Brentwood Costco Wholesale Golden State
Orthopedic Home Depot John Muir Health Kohl’s
Liberty Union High
School District Merrill Gardens Precision Cabinets Raley’s Rodda Electric, Inc.

Safeway Stores,
Inc.

Save Mart
Supermarket
(FoodMaxx)
Thorpe Design,
Inc.

Town & Country
Roofing WinCo Foods, Inc.
7 Eleven Ace Hardware America’s Tire Arco AM PM Bill Brandt Ford BJ’s Restaurant &
Brewhouse
Brentwood Ready
Mix Chevron Chipotle Costco Wholesale
Home Depot Home Goods In N Out Burger Kohl’s Marshalls
Power Market Ross Rotten Robbie Safeway Sportsman’s
Warehouse
TJ Maxx Ulta Beauty Verizon Wireless Walgreens Co. WinCo Foods, Inc.

13 2026/27 – 2027/28 Operating Budget
Introduction
(1) Data updated to only report street lights maintained by the City.

Public Safety (FY 2025)
Police
Sworn Officers 72
Vehicles 43
Motorcycles 5
Infrastructure and Utilities (FY 2025)
Streets 226 miles
Sanitary Sewers 251 miles
Water Mains 358 miles
Street Lights (1) 7,463
Sanitary Lift Stations 3
Wastewater Connections 21,686
Average Daily Wastewater Flow 4.33 MGD
Water Wells 6
Water Reservoirs 6
Water Connections 21,188
Water Storage Capacity 19 MG
Average Daily Water Consumption 10.71 MGD
Peak Daily Water Consumption 16.33 MGD
Residential Solid Waste Services 20,850
Commercial Solid Waste Services 525
Public Schools (FY 2025)
Elementary Schools 9
Intermediate Schools 3
High Schools 2
Alternative High Schools 2

14 2026/27 – 2027/28 Operating Budget
Introduction
Vision and Culture
We are an organization of dedicated professionals working together to make Brentwood the very best, preserving its rich heritage and keeping Brentwood in the hearts of the people.

CORE VALUES
Integrity
Passion
Accountability
Respect
Quality
Mission Statement
Bringing Brentwood’s Vision to Reality

15 2026/27 – 2027/28 Operating Budget
Introduction

BUDGET AWARDS
The Government Finance Officers Association
(GFOA) and the California Society of Municipal
Finance Officers (CSMFO) offer a recognition
program for public entities to determine whether
the City conforms to the highest level of
governmental accounting and financial reporting
standards.

The GFOA and CSMFO awarded the Distinguished
Budget Presentation Award and Operating
Budget Excellence Award, respectively, to the
City of Brentwood for its 2024/25 – 2025/26
Operating Budget. Its attainment represents a
significant accomplishment by a government and
its management.

16 2026/27 – 2027/28 Operating Budget
Introduction

ACCOMPLISHMENTS
The City prides itself on providing quality services to the community. Following is a list of awards acknowledging these achievements in quality.
 George Fuller Award (2025) received by a Regulatory
Compliance Supervisor for exemplary service and outstanding contributions toward the advancement of water works
practices.
 California Highway Patrol’s 10851 Award received by five City Police Officers during FY 2024/25 and FY 2025/26 for stolen vehicle enforcement.
 The City maintained designation as a Tree City USA
Community in 2024, as recognized by the Arbor Day
Foundation.
 The City received the following California Park and Recreation Society (CPRS) District 3 Awards in FY 2024/25 and FY 2025/26:
• Justice, Equity, Diversity and Inclusion Impact Award – Juneteenth Celebration 2024 • Outstanding Non-Profit Organization Partner in Parks & Recreation – Be Exceptional • Outstanding Non-Profit Organization Partner in Parks & Recreation – Downtown Brentwood Coalition
• Recreation Supervisor installed as CPRS District 3 President  The City received the following Best of Brentwood awards from ThePress.net:
• Best Government Spending: City of Brentwood Parks and Recreation (2025 - Silver) • Favorite Community Event: Concerts in the Park (2025 - Gold) • Favorite Park: Veterans Park (2024 - Gold; 2025 - Gold) City Park (2024 - Silver; 2025 - Bronze) and Creekside Park (2025 - Silver)
• Event Center: Brentwood Community Center (2024 – Bronze; 2025 – Silver) • Place for Swim Lessons: Brentwood Family Aquatic Complex (2024 – Silver; 2025 – Bronze)
• Place for Family Recreation: Brentwood Family Aquatic Complex (2024 – Silver; 2025 – Bronze)
• Place for Live Music – Concerts in the Park (2024 – Bronze; 2025 – Bronze) • Best Place for a Hike or Stroll: Creekside Park (2025 – Bronze) • Best Place to Show a Visitor: Downtown Brentwood (2025 - Gold)  The City received the following GFOA awards:
• Certificate of Achievement for Excellence in Financial Reporting Fiscal Year 2023/24 • Distinguished Budget Presentation Award for the two-year Operating Budget beginning July 1, 2024
 The City received the CSMFO awards for the following:
• Operating Budget Excellence Award Fiscal Years 2024/25 and 2025/26 • Capital Budget Excellence Award Fiscal Year 2023/24 and Fiscal Year 2024/25

17 2026/27 – 2027/28 Operating Budget
Introduction
PLACEHOLDER FOR CITY MANAGER’S MESSAGE

18 2026/27 – 2027/28 Operating Budget
Introduction
PLACEHOLDER FOR CITY MANAGER’S MESSAGE

19 2026/27 – 2027/28 Operating Budget
Introduction
PLACEHOLDER FOR CITY MANAGER’S MESSAGE

20 2026/27 – 2027/28 Operating Budget
Introduction

EXECUTIVE SUMMARY
The Operating Budget is a flexible spending plan, which serves as the legal authority granted by the City Council to commit financial resources. The total Operating Budget expenditures for fiscal year (FY) 2026/27 is $362.0 million. The City of Brentwood provides a full range of services, including police; parks and recreation; public works; economic development; planning; building; community enrichment; engineering and inspection; housing and general administrative services. Brentwood operates public water and wastewater utilities and provides refuse collection and disposal. The City receives fire protection services from the Contra Costa County Fire Protection District (CCCFPD).

The General Fund is the primary operating fund for the City. The General Fund pays for most of the critical services offered to the City’s residents including police, streets and transportation, and parks and recreation. The majority of Community Development services and a significant portion of Engineering services are funded through development revenue (permit, inspection and other fees).

Parks and recreation user fees help offset a portion of the operational costs of the Parks and Recreation Department, with subsidies from the General Fund providing the balance. The majority of the remainder of services included in the General Fund are funded through tax revenues. General Fund revenues are generally considered unrestricted and are allocated by the City Council through this budget.

The shortfall between revenues and expenditures is a result of the use of General Fund balances that were committed in FY 2025/26 for remaining Strategic Initiative costs and the Comprehensive General Plan Update project.

Other:

Other Taxes & Fines – 4%
Other – 3%
Gas Tax -2%
Transfers In – 2%
Other:

Transfers Out – 2%
Community Services – 2%

21 2026/27 – 2027/28 Operating Budget
Introduction
The City provides residents with Solid Waste, Water and Wastewater services. The charges for these services (user fees), along with the costs for providing the services, are accounted for in the individual Enterprise Funds. These funds do not receive any General Fund support and must be self-supporting.

The City’s user fees are set in accordance with Proposition 218. Rate studies are conducted periodically to ensure the enterprise rates are sufficient to cover: operating expenses; capital improvements; upgrades and costs associated with meeting both State and Federal guidelines and regulations.

Key Budget Factors
In addition to the Budget Policies and Guidelines, found on page 30, the following budget items were key factors in the development of this budget.

• Personnel Costs
With personnel costs comprising approximately two-thirds of the General Fund budget, the status of the City’s labor contracts and the costs of providing negotiated benefits such as health care, retiree medical and pension benefits, will always play a significant role in the development of the budget.

Labor Contracts
The City’s labor agreements with all bargaining units are scheduled to expire at the end of FY 2026/27. The FY 2026/27 budget includes negotiated salary increases of 3.0% for both sworn and non-sworn employee groups. It also incorporates projected costs for health care and other negotiated benefits.

For FY 2027/28, the budget includes a placeholder cost-of-living adjustment of 3.0%.

Should future labor negotiations result in increases exceeding this assumption, personnel appropriations will be adjusted following the conclusion of negotiations, subject to City Council approval.

New Positions
The General Fund budget includes one new regular part-time Administrative Assistant I/II position (0.5 FTE) to support the Human Resources Division in addressing increased administrative demands associated with workforce growth. This position converts an existing limited-service role to a benefited, permanent part-time position.

The budget also includes three new positions, with two allocated to Enterprise Funds and one to an Internal Service Fund. A Utilities Maintenance Mechanic position is added to the Wastewater Enterprise Fund to address increased maintenance demands associated with additional equipment. A Management Analyst position, allocated between the Water and Solid Waste Enterprise Funds, will support compliance with State organic waste regulations and drought-related regulatory requirements. In addition, a Senior Mechanic position is allocated to the Fleet Maintenance Services Fund to address increased workload driven primarily by the addition of new Solid Waste collection trucks and evolving regulatory requirements.

22 2026/27 – 2027/28 Operating Budget
Introduction
Other Post-Employment Benefits (OPEB)
In 2008, the City switched from a pay-as-you-go plan to a prefunding retiree medical benefits to address the City’s unfunded OPEB obligation. The City incrementally increased the payments toward the unfunded obligation each fiscal year, culminating in an annual payment equal to 85% of the annual Actuarial Determined Contribution (ADC). Once the City has achieved a status where 85% of the unfunded obligation has been paid, the City will continue contributions at a level percentage of payroll until the unfunded obligation is eliminated.

Based on the most recent valuation as of June 30, 2025, the City’s OPEB unfunded actuarial accrued liability decreased to $31.2 million, compared to $32.4 million as of June 30, 2024.

This decrease was due to favorable investment returns and demographic changes. While this prefunding plan is a fiscally responsible strategy, the annual funding commitment reduces the availability of funds for other purposes. As a result of the prefunding strategy, future OPEB costs are expected to remain manageable over the coming decade before declining significantly in approximately 14 years.

Pensions
The City contracts with the California Public Employees’ Retirement System (CalPERS) for pension benefits. Pensions are funded through a combination of employee contributions, employer contributions and investment returns. When shortfalls in the investment returns occur, the liability is typically borne by the employer. Most pension plans, including Brentwood’s, are underfunded as a result of CalPERS lowered investment return projections along with lingering impacts from the 2008 to 2010 recession. CalPERS FY 2024/25 investment returns were favorable with a net rate of return of 11.6 %, resulting in a projected 85% funded status as of June 30, 2025.

The strong funded status reflects continued efforts by the City to reduce unfunded obligations. Over the past two fiscal years, the City made pension prepayments of $6.9 million that were applied to the City’s unfunded pension obligations. Additionally, the City has established and funded an IRS-approved Section 115 trust program with Public Agency Retirement Services (PARS) with $8.0 million from the Pension/OPEB Obligation Fund. This strategy is designed to prefund pension costs and address pension liabilities and can help to mitigate long-term contribution rate volatility and reduce long-term costs. • Pension/OPEB Obligation Fund
The Pension/OPEB Obligation Fund is a funding source to be used to help offset the rising cost of pensions and OPEB in the General Fund. A total of approximately $13.0 million, including the $8.0 million in the Section 115 Trust, has been set aside in the fund to help mitigate budgetary challenges in the General Fund. In prior years, the City budgeted amounts to be transferred to the General Fund however, budgetary expenditure savings eliminated the need for these transfers.
• New Costco Location
A new Costco location opened in the City in March 2025. The FY 2026/27 and FY 2027/28 General Fund budgets reflect the higher sales tax base from this new business.

23 2026/27 – 2027/28 Operating Budget
Introduction
• Sand Creek Sports Complex (SCSC)
Sand Creek Sports Complex Site I consists of the design and construction of the 14.5 acres of City owned property on the northwest corner of Sand Creek Road and Fairview Avenue. Site I will include 3 full-size fields lined for soccer and lacrosse, a parking lot, restrooms and other possible park amenities like a picnic area, two multi-use courts, exercise equipment, playground, etc. Site II is made up of the Contra Costa County Flood Control District detention basin, which consists of 19.24 acres, and will potentially add 2 soccer fields. The Site I portion of this project is expected to be completed in Winter 2026 with programming beginning shortly thereafter. The General Fund budget for FY 2026/27 includes program fee revenue generated from the new SCSC for approximately half of the fiscal year. The FY 2027/28 General Fund budget assumes a full year of operations.
• Enterprise Rate Studies
Charges for the Water, Wastewater and Solid Waste Enterprise services are set in accordance with Proposition 218 and are required to be sufficient to cover the necessary operating expenses, debt service and capital improvements costs of the Enterprises. Five-year rate studies are conducted which include future enterprise operating expenditures and capital budgets. City Council's approval of the enterprise rates for the five-year period ending in FY 2027/28 provides the basis for the Enterprise budgets. In April 2026, the City Council gave direction to staff to implement reduced water rate increases for FY 2026/27, from the 6.5% in the adopted rate study to a 4.0% increase for both monthly base rates and potable consumption charges. This rate adjustment has been incorporated into the Water Enterprise revenue budget. • Innovation Center @ Brentwood Infrastructure
This project will construct infrastructure improvements within the Innovation Center @ Brentwood, a 373-acre project site located in the northwest corner of Brentwood and a projected focal point for jobs and mixed-use development. Improvements include extension of utility infrastructure to spur business development in the area. This portion of the project is expected to be constructed in FY 2026/27 with the remainder of the project, consisting of a roadway extension, to be completed when development adjacent to the project occurs. The funding and cost for this project is included in the Capital Project Funds sections of the budget. • Wastewater Treatment Plant Expansion – Phase II
A capital project for the expansion of the Wastewater Treatment Plant (WWTP) with a total cost of $123.6 million is included in the budget. This project will ensure capacity for wastewater service for the City’s final buildout population. The project is also required to keep the system in compliance with increasingly stringent water discharge requirements. The City has secured a low-interest rate State Water Resources Control Board Revolving Fund (“SRF”) loan with a 30- year term to fund the majority of the capacity expansion portion of the project. In addition, this project includes a biosolids dryer and pyrolosis system. Financing for this portion of the project will either be provided by a bond issuance, to be repaid with future wastewater operations revenues, or by cash and internal borrowing. The cost of this project is included in the Capital Project Funds sections of the budget. Loan and potential bond repayments will be funded from a combination of wastewater development impact fees and wastewater operations revenue.

24 2026/27 – 2027/28 Operating Budget
Introduction
• Roadway Projects
There are two significant roadway improvement capital projects included in the budget. First, the Lone Tree Way Roadway Improvements project will construct infrastructure improvements along a portion of Lone Tree Way from O’Hara Avenue to Tilton Lane and include a new traffic signal at Smith Road and Lone Tree Way. This project will address transportation infrastructure needs and anticipated traffic increases from construction of the new K-8 school on Smith Road.

Second, the Lone Tree Way – Union Pacific At-Grade Crossing project will widen Lone Tree Way between Fairview Avenue and Gann Street to four vehicle lanes. Union Pacific Railroad has approved this at-grade widening under the condition that improvements to four other roadway crossings in Brentwood are also included in the project. This project will provide critical infrastructure needed to improve traffic flow in this area. The funding and costs of these projects are included in the Capital Project Funds sections of the budget. • Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I Phase I of this project, with a total cost of $10.2 million, will consist of a parking lot and multiuse theater and/or event center at the Vineyards at Marsh Creek development. Phase II of the project is currently unfunded and would expand to a 750-seat amphitheater and box office with amenities. The funding and cost of Phase I of this project is included in the Capital Project Funds sections of the budget.
• Legislative Issues
In 2016, the State Legislature Passed Senate Bill (SB) 1383 which requires the separation of food waste and organics from garbage collection. The regulations associated with SB 1383 began on January 1, 2022, with compliance requirements being phased in. The new mandate also requires the City to move food waste from the garbage cart to the yard waste cart, update the cart lid labeling, and ensure all three cart colors match the state’s required color scheme. The Solid Waste Carts Upgrade project, included in the City’s Capital Project Funds section of the budget, will ensure compliance with these regulations. The costs associated with funding this project have been incorporated into the budget.

In September 2020, the State of California, by Executive Order N-79-20, set a goal for all operations where feasible that 100 percent of in-state sales of new passenger cars and trucks be zero-emission by 2035; as well as medium and heavy-duty trucks by 2045. In April 2023, the California Air Resources Board approved the Advanced Clean Fleets regulation, which is incorporated into the California Government Code. The regulation requires 50% of fleet vehicles purchased with a gross vehicular weight rating of >8,500 pounds beginning in 2024 to be zero emission vehicles (ZEV), with 100% of purchases being ZEV beginning in 2027. The City’s Fleet Electrification project has been incorporated into the City’s Capital Project Funds section of the budget to begin the necessary infrastructure improvements to comply with this regulation.

In August 2022, the United States Congress passed the Inflation Reduction Act (IRA) which represents significant legislation to invest in clean energy and climate change, a majority of which will be delivered through tax incentives. The IRA extends the Investment Tax Credit (ITC) in which qualified projects can receive a tax credit of 30%. For non-taxable entities, the ITC provides for a direct pay option which allows the credit to be refundable. The City’s Fleet

25 2026/27 – 2027/28 Operating Budget
Introduction
Electrification project qualifies and it is expected the City will receive ITC funding to help offset a portion of the project costs.

In 2025, California Assembly Bill (AB) 1383 was introduced, aiming to enhance retirement benefits for public safety employees by relaxing PEPRA restrictions, allowing for increased pension formulas and bargaining over contribution sharing. The bill would be effective for employees first hired on or after January 1, 2027 or, for current PEPRA members, for service performed on or after that date. As of April 2026, AB 1383 passed the Assembly and is currently in the Senate. If the bill passes, the City could experience a significant increase in future pension liabilities and annual pension costs.

Long-Range Planning
The General Fund Fiscal Model (“Fiscal Model”) provides a comprehensive analysis and ten-year projection of General Fund revenues, expenses and fund balance. The Fiscal Model provides a key tool for the City Council to evaluate the financial feasibility of any priorities or goals they may wish to consider. The Fiscal Model also alerts management and the City Council to potential fiscal challenges in advance, allowing sufficient time to develop practical solutions with minimal impacts to residents.

Balancing community needs and the City Council’s vision with the City's financial capacity to fund and sustain programs requires careful consideration.

The Fiscal Model is updated regularly to reflect current economic conditions. Over the past two fiscal years, revenues increased due to rising property values and sales taxes generated by a new major retailer. However, recent economic conditions - including persistent inflation and reduced consumer demand - have moderated growth in these primary General Fund revenue sources. As a result, the forecast incorporates more conservative revenue assumptions. In addition, operating costs reflect continued moderate inflation and the impacts of current labor agreements and placeholders for future personnel cost increases.

The purpose of a long-term forecast is not to predict specific outcomes, but to illustrate trends and assess the sustainability of current spending levels. This approach allows the City to avoid reactions to short-term economic fluctuations, while maintaining the flexibility to respond to longer-term structural changes that could be required should economic conditions remain challenging over a long timeframe.

Together, the Fiscal Model, the General Fund 30% reserve and the City’s Pension/OPEB Obligation Fund provide a coordinated framework to ensure fiscal stability across economic cycles.

Key assumptions in the current Fiscal Model:
• Continued modest single-family housing development with increasing multi-family housing development over the next five years.
• Pension and retiree medical costs rising in the near term, followed by a plateau; decreases are not anticipated within the ten-year horizon. Projections are based on current actuarial estimates and would be significantly higher without the City’s ongoing prefunding efforts. • Placeholder cost-of-living adjustments for personnel salaries of 3% per year beginning in FY 2027/28; the City’s contracts with all labor bargaining groups expire on June 30, 2027. • Health care costs are projected to remain elevated and exceed general inflation over the longterm. • Inflation is projected to hold at an annual rate of 2.5% to 3.0%.

26 2026/27 – 2027/28 Operating Budget
Introduction
• Projected average investment income returns of 3.5% in the near term, falling to 2.5% in the latter half of the forecast period.
• Inclusion of costs related to State fleet electrification regulation and upcoming General Plan updates to comply with housing legislation.
• Future estimated operational costs for the Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I to be constructed in future fiscal years along with replacement costs for the Sand Creek Sports Complex, set to begin programming in Spring of 2027. • Increasing costs relating to the subsidization of underfunded Lighting and Landscape Assessment Districts.

The Fiscal Model also incorporates broader economic factors at the State, national and global levels.

The State has historically addressed budget shortfalls with solutions that may impact local governments.

Any changes to the State’s fiscal outlook, or proposed solutions to potential budget shortfalls, will be incorporated into future updates to assess potential impacts to the City and allow time to develop mitigation strategies. Conversely, the model will also incorporate the benefits of favorable legislation, such as new funding opportunities.

In addition to the Fiscal Model, the City maintains ten-year Enterprise fiscal models for its Water, Wastewater and Solid Waste Enterprise Funds. These models project revenues, expenditures, and cash balances and support rate setting in compliance with Proposition 218. Rates set for these utilities are required to be sufficient to cover the cost of necessary operating expenses, debt service and capital improvements costs. Rate studies include future enterprise operating expenditures and capital budgets and are used to project revenues and expenditures during the ten-year period. These models assess the impacts of higher or lower population growth trends, impacts of State required water conservation and other factors. Personnel cost projections are aligned with the Fiscal Model for consistency.

Long-Term Concerns and Issues
The City continually evaluates long-term challenges and develops strategies to sustain the high quality of life expected by residents. Key issues include:
• Unfunded Obligations
Despite significant progress in reducing unfunded pension and retiree medical liabilities, future contributions remain sensitive to investment performance by CalPERS. As the City participates in defined benefit plans, any shortfall in investment returns must be addressed through increases in employer contributions. As such, the City cannot truly control or fully plan for future benefit costs.

To mitigate this risk, the City has implemented several strategies, including discretionary prefunding contributions and a City Council policy which allocates 50% of any General Fund annual surplus toward paying down these obligations. In FY 2025/26, the City Council authorized the establishment of an IRS Section 115 Trust “Pension Trust” with an $8 million contribution from the Pension/OPEB Obligation Fund.

Assets transferred to the Pension Trust are restricted to prefunding pension obligations with CalPERS or to reimburse the City for pension expenses incurred during a current or prior fiscal year. Assets in the Pension Trust are expected to generate greater investment returns over the longer term than would be expected by holding short-term fixed income investments.

27 2026/27 – 2027/28 Operating Budget
Introduction
In addition, the City’s policy is to fund 85% of the annual actuarial determined contribution for retiree medical benefits, with full payoff expected in approximately 14 years. The combination of these actions serve to strengthen long-term fiscal resilience. • Jobs/Housing Ratio
Job growth in the City has historically lagged behind population growth. To address this imbalance, the City completed a specific plan for development at the Innovation Center @ Brentwood, a 373-acre project site located in the northwest corner of Brentwood. This area is a projected focal point for jobs and mixed-use development and the specific plan for the area includes economic development strategies, goals and policies that focus on economic growth in a wide range of businesses supporting job growth. This specific plan supports the General Plan goal to achieve a jobs-to-housing ratio of 1.5.
• State Laws
State legislation related to housing and land use continues to expand, often increasing State oversight over housing and land use issues and reducing local control. The City will continue to evaluate strategies to manage the operational and policy impacts of new requirements. • Regional Transportation Improvements
Continued growth places pressure on local and regional transportation infrastructure and existing roadways require increased
funding to maintain. Long-term regional
improvements include the State Route 239
project, currently in the environmental
scoping phase. While a future Bay Area
Rapid Transit (BART) eBART extension into
Brentwood has been discussed, BART’s
current financial condition and ridership
challenges suggest that such a major
transit expansion may occur over an
extended timeframe. The City will continue
to collaborate with regional transportation
agencies to address these needs.
• Water Supply
Population growth, drought conditions, regulatory requirements and Delta water quality challenges require ongoing planning for water supply expansion and reliability for the City’s build out population. The City will continue to evaluate programs and infrastructure investments to ensure long-term water availability and quality. • Securing Alternative Infrastructure Funding
The dissolution of redevelopment eliminated approximately $156.0 million in anticipated funding for infrastructure projects in the former redevelopment area. These projects include key improvements along the Brentwood Boulevard corridor. While funding has been identified for smaller projects, a comprehensive funding strategy for major infrastructure needs remains a priority.

28 2026/27 – 2027/28 Operating Budget
Introduction

STRATEGIC PLAN
Overview
Brentwood’s high quality of life is supported by strong fiscal management and sustained investment in infrastructure. Maintaining this standard is a high priority for the City Council and requires thoughtful planning and strategic allocation of resources. In addition to the two-year Operating Budget, five-year Capital Improvement Program (CIP), Fiscal Model and various master plans, the Strategic Plan provides a framework for identifying and advancing City Council priorities. The Strategic Plan is organized into six focus areas. Each focus area includes a mission statement that guides departmental priorities and resource allocation.

29 2026/27 – 2027/28 Operating Budget
Introduction
Strategic Plan Process
The City’s strategic planning typically begins in the year preceding adoption of a new two-year Operating Budget. Historically, the City Council conducts a public workshop to review and provide direction on a draft Strategic Plan, including consideration of the City’s financial capacity to support proposed initiatives.

Following the workshop,
departments develop detailed
work plans and cost estimates
for each initiative. A Strategic
Plan is then presented to the
City Council for adoption, with
associated funding is
incorporated into the Operating
Budget.

The most recent Strategic Plan
was adopted in February 2022
for the 2022/23 – 2023/24
Operating Budget. A new
Strategic Plan has not yet been
formally adopted for the
2026/27 - 2027/28 Operating Budget; however, the current City Manager, who started with the City in November of 2025, has identified over 100 high-priority departmental projects and initiatives organized by Strategic Plan focus area (see Appendix).

These initiatives will inform the development of a new Strategic Plan to be presented at a future City Council workshop. At this workshop, staff will incorporate City Council direction into a final Strategic Plan that will be adopted at a future City Council meeting. Any new budgetary impacts from the final version of the Strategic Plan will be incorporated into the Operating Budget through the City’s Operating Budget review process that occurs every six months.

30 2026/27 – 2027/28 Operating Budget
Introduction

BUDGET PROCESS
The City’s budget development process is guided by three key pillars:
• Maintaining a General Fund reserve of 30% of operating expenditures. • Addressing long-term pension and retiree medical obligations through disciplined prefunding.
• Ensuring adequate funding for infrastructure replacement and new capital needs.

The City’s fiscal management policies, along with the Strategic Plan, Fiscal Model, Enterprise fiscal models and CIP form the basis for development of the two-year Operating Budget. This integrated approach has served the City well by supporting balanced budgets and capital improvements that have provided well-planned infrastructure throughout the City’s history. In addition, this approach allows for long-term planning, quick analysis of impacts of proposed budget changes and memorializes year-toyear fiscal decisions on City Council priorities.

To promote transparency and accessibility, the City also prepares a Budget-in-Brief, which provides a condensed version of key information from both the Operating Budget and the CIP. The Budget-in-Brief offers readers an overview of the City’s fiscal position for the current year and is an important part of the City’s public information and outreach. Additionally, the City publishes quarterly and annual financial reports in a graphical, user-friendly format. All budget documents and financial reports are available on the City’s website (www.brentwoodca.gov).

Budget Policies and Guidelines
The City has adopted a comprehensive set of financial policies to guide the development, administration, and management of the Operating Budget. These policies can be found on the City website. Key policies include:
• Budget and Fiscal Policies (Council/Administrative Policy 10-5) This policy establishes guidelines for budget development, financial reporting and budget administration and management. It also defines standards for user fee cost recovery, fund balance and reserve levels, internal service funds, OPEB funding, appropriations limits, capital improvement and human resource management.
• Capital Financing and Debt Management Policy (Council/Administrative Policy 10-23) This policy provides direction on the appropriate use of debt financing and establishes best practices for prudent debt management.
• Investment Policy (Council/Administrative Policy 10-4) This policy provides procedures to ensure a prudent and systematic approach to investing City funds. Investments are made in accordance with applicable California Government Code requirements and sound financial management principles, prioritizing safety and liquidity above yield. Bond proceeds are invested in accordance with the applicable bond documents.

31 2026/27 – 2027/28 Operating Budget
Introduction
The following principles guided preparation of this Operating Budget:
• The City will strive to maintain a structurally balanced budget, with ongoing revenues - including transfers from the Pension/OPEB Obligation Fund, used for budget stabilization – sufficient to cover ongoing expenditures over the two-year budget period. • Revenues are conservatively estimated.
• The General Fund maintains a 30% unassigned fund balance. • All costs associated with capital projects are identified to ensure full consideration of long-term financial impacts.
• Enterprise and Internal Service Funds reflect the full cost of operations, including the cost of both direct and indirect support from General Fund.
• Activities supported by user fees are intended to achieve full cost recovery, unless otherwise directed by the City Council (e.g. certain Parks and Recreation programs). • All budget decisions are incorporated into the City’s fiscal models to support responsible, longrange financial planning.

The two-year Operating Budget is adopted no later than June 30 for the upcoming fiscal year. Following adoption, the City Council formally reviews the City’s fiscal condition every six months and amends appropriations as needed. The City Council may amend or supplement the budget at any time by majority vote.

The City Manager and the Director of Finance and Information Systems are authorized to make administrative adjustments to appropriations, provided there is no incompatibility with funding sources and no increase to overall appropriations beyond what is permitted under established policies. All budget transfers require approval of the Director of Finance and Information Systems and transfers affecting personnel budgets must also be approved by the City Manager.

Budget Development
The Finance and Information Systems Department is responsible for both the preparation and ongoing monitoring of the City’s Operating Budget. The budget process begins within the department approximately nine months prior to the start of the fiscal year, with the development of a detailed project schedule to ensure timely budget adoption by the June deadline.

Budget development is closely aligned with the Strategic Plan process (see page 29). While a new Strategic Plan has not yet been incorporated into this budget cycle, any associated financial impacts from the anticipated new Strategic Plan will be included through the City’s regular six-month budget review process.

The citywide budget process begins in December, when the Finance and Information Systems Department launches the budget cycle and provides departments with key information, deadlines, and updated instructions. Departments receive detailed budget preparation materials, including forms and guidance specific to the current cycle, to ensure consistency with adopted policies and procedures.

From December through March, departments develop and refine their proposed budgets. Departments are responsible for preparing budgets for supplies and services as well as submitting personnel requests and reallocations necessary to support service delivery and strategic initiatives. The Finance and Information Systems Department prepares the budgets for revenue, internal service, debt service, transfers and personnel-related costs.

32 2026/27 – 2027/28 Operating Budget
Introduction
Preliminary budget reports are then prepared for review by the Director of Finance and Information Systems, the City Manager, and department directors. Following internal review and refinement, the draft budget is presented to the City Council Budget and Debt Management Ad Hoc Committee (“Ad Hoc Committee”). The Ad Hoc Committee receives both detailed and summary-level information, including proposed staffing changes, new programs, and associated costs prior to the presentation of the budget to the full City Council.

The proposed Operating Budget is subsequently
presented at a public Operating Budget and Fiscal
Model Workshop, typically held in May. This
workshop provides the City Council with an
opportunity to review the proposed budget,
evaluate long-term fiscal impacts of the proposed
budget through the Fiscal Model, and provide
policy direction. It also serves as an important
opportunity for community engagement, with
public participation encouraged through inperson and remote comment options.

Notification of the workshop date and time, along
with a link to a draft of the proposed budget, is
provided to the public well in advance on the
City’s website and on social media.

Following the workshop, staff incorporates City
Council direction into the final proposed
Operating Budget document. The Operating
Budget is then presented to City Council for
formal adoption in June. The legal level of
budgetary control is established at the fund level
and is maintained in accordance with generally
accepted accounting principles. Once adopted,
the budget may be amended or supplemented at
any time by majority vote of the City Council.

33 2026/27 – 2027/28 Operating Budget
Introduction

FUND STRUCTURE
Below is a graphic illustrating the City’s fund structure. See the Guide to Funds – Description of Funds, beginning on page 226, for a complete description of individual funds. (1) The General Fund and Water Enterprise Fund are major budgetary funds in both FY 2026/27 and FY 2027/28. In FY 2026/27, the Solid Waste Enterprise Fund and Wastewater Improvements Fund are also major budgetary funds. (2) Due to immateriality, the City’s Permanent fund is included with Special Revenue Funds for budget presentation.

Fund Accounting
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 selfbalancing set of accounts established to record the financial position and results of operations of a specific activity. The City maintains the following fund types which are all subject to appropriation.

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. • Special Revenue Funds account for specific revenues that are restricted by law or administrative action to expenditures for specified purposes. • 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.
• Debt Service Funds account for the accumulation of resources for and payment of, interest, principal and related costs on long-term debt.
• Capital Project Funds account for financial resources segregated for the acquisition and construction of major capital facilities or infrastructure.

34 2026/27 – 2027/28 Operating Budget
Introduction
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.

Fiduciary Fund Types
The financial activities of these fund types are generally excluded from the City’s Operating Budget, as they are not resources or obligations of the City. However, budgets are presented for Special Assessment District Bonds for informational purposes in a separate Fiduciary Fund section of the document.
• 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.

Two of the City’s custodial funds that are used as pass-through funds and an Other Employee Benefit Trust Fund – Corebridge Financial, which includes assets and activities of the City’s single-employer deferred compensation plan held by a third-party administrator are included in the City’s Annual Comprehensive Financial Report (ACFR), but not appropriated in this Operating Budget.
• Private-Purpose Trust Funds account for the activities and financial position of the Successor Agency to the former Brentwood Redevelopment Agency (RDA). These funds are held in a trust arrangement for the benefit of local taxing entities, including the City of Brentwood. The budget for the Successor Agency to the RDA is included in the Operating Budget and adopted by a Successor Agency resolution.

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 are considered major budgetary funds. The General Fund and Water Enterprise Fund meet the criteria for classification as a major budgetary fund each fiscal year. In this budget cycle, two additional funds meet this criteria in 2026/27 only, the Solid Waste Enterprise Fund and the Wastewater Improvements Capital Project Fund.

Basis of Accounting
The financial statements for the City of Brentwood are prepared in conformity with Generally Accepted Accounting Principles (GAAP) as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

Governmental fund and fiduciary fund types use the modified accrual basis of accounting which recognizes expenditures when the related fund liability is incurred. Revenues are recognized when they become both measurable and available. “Measurable” means the amount of the transaction can be determined and “Available” means collectible within the current period, or soon enough thereafter, to

35 2026/27 – 2027/28 Operating Budget
Introduction
be used to pay liabilities of the current period. The accrual basis of accounting is utilized by proprietary fund types. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

Basis of Budgeting
The budget for governmental and fiduciary fund types has been prepared using a modified accrual basis. The accrual basis of accounting has been used to prepare the budgets for the propriety funds.

The budget is prepared on the basis of GAAP and is in conformity with the City’s audited ACFR.

During development of the budget, cost allocations are utilized. Personnel costs are allocated to one or more department or division depending on the assigned scope of work. Supplies, services and capital outlay costs are budgeted on a line-item basis with shared costs allocated across the benefitting departments or divisions. In addition, internal service funds, such as those that provide vehicle maintenance, recover costs of operation from departments based on the proportionate share of service received. For internal service funds that provide replacement funding for assets, funding is recovered in a proportionate share from the departments based on replacement value and useful lives of the assets within the department.

Investments
The investment policies and practices of the City of Brentwood are based on State law and prudent money management. All funds are invested in accordance with the City’s Investment Policy and California Government
Code Sections 53601 and
53646. The investment
of bond proceeds is
further restricted by the
provisions of relevant
bond documents. The
City's primary objectives
for investments, in order,
are safety, liquidity and
return on investment.

The City apportions
interest earnings to all
funds based on their
average quarterly cash
balance in accordance
with GASB Statement
No. 31. Information
regarding the City’s
Investment Policy can be
found on page 30.

36 2026/27 – 2027/28 Operating Budget
Introduction

LONG-TERM DEBT
Debt Policy and Limits
The debt management policies contain guidelines that outline the restrictions that affect the amount and type of debt issued by the City, the issuance process and debt portfolio management. Debt management policies improve the quality of decisions, provide justification for the structure of debt issuance, identify policy goals and demonstrate a commitment to long-term financial planning, including a multi-year capital plan. Adherence to debt management policies signal to rating agencies, and the capital markets, a government is well managed and should meet its obligations in a timely manner. Information regarding the City’s Capital Financing and Debt Management Policy can be found on page 30.

Pursuant to State of California Government Code Section 43605, the City’s legal bonded indebtedness shall not exceed 3.75% of the assessed value of all real and personal property in the City. In accordance with this, only the City’s 2002 General Obligation bonds are subject to the legal limit. The 2002 General Obligation bonds were used to finance a portion of a new police facility and the debt is serviced from tax assessments. As of June 30, 2025, the net total debt subject to the legal limit was $3,981,139 with a debt limit of $537,711,552, leaving a legal debt margin of $533,730,413.

There are a number of limitations and restrictions contained in the various bond indentures. The City is in compliance with all significant limitations and restrictions. The City’s general purpose debt level is minimal and does not have a significant impact on the ability of the government to provide general services. The City’s Enterprise Fund rates are set at levels needed to fully cover debt service requirements as well as operations, maintenance, administration and capital improvement costs.

City Debt Obligations
• General Obligation Bonds Series 2002
On February 28, 2002, the City issued
$5,999,976 in General Obligation Bonds
Series 2002 to finance the construction,
acquisition and improvement of a new
police station. The interest rates on these
bonds range from 3.625% to 5.68%. The
General Obligation Bonds Series 2002
shall accrete in value by the accumulation
of earned interest from its initial
denominational (principal) amount with
such interest compounded semiannually
on January 1 and July 1.

Year Ending
June 30 Principal Total
2026 725,000 $ 725,000 $
2027 760,000 760,000
2028 800,000 800,000
2029 840,000 840,000
2030 880,000 880,000
2031 925,000 925,000
Subtotal 4,930,000 4,930,000 $
Future Accretion (890,481)
Total $ 4,039,519
General Obligation Bonds Series 2002

37 2026/27 – 2027/28 Operating Budget
Introduction
• 2015 Lease Financing
On December 17, 2015 the
Authority issued $11,515,000
in a direct placement with
Capital One Public Funding,
LLC to finance the acquisition
and construction of a new
Library and a Municipal
Service Center, along with
other public capital
improvements. The City’s
Police Department building is
pledged as collateral for this debt issuance. Debt service payments will be made over 20 years at an interest rate of 3.25%. Debt service will primarily be funded by utilizing prior bond refinancing savings with the balance funded by various sources, including Solid Waste, Water and Wastewater Enterprises and Community Facilities Development Impact Fees. • 2019 Civic Center Project Lease Revenue Refunding Bonds On April 2, 2019, the Authority issued $32,210,000 in Civic Center Project Lease Revenue Refunding Bonds, Series 2019, to refinance the 2009 Civic Center Project Lease Revenue Bonds.

The City’s Civic Center is pledged as collateral for this debt issuance. Annual debt service payments, including interest at 4.00% to 5.00%, range from $852,800 to $2,715,650. The refunding resulted in overall debt service savings of $17,856,031. The net present value of the debt service savings is called an economic gain and amounted to $8,988,082. If an event of default occurs, as defined in the indenture of trust, the bond trustee, or not less than a majority of owners of the bonds outstanding at that time, are entitled to declare the principal and accrued interest for all bonds outstanding to be due and payable immediately.

The 2009 Civic Center Project
Lease Revenue Bonds were
issued to finance the
construction of a new city hall,
community center and senior
center, plus library
improvements and other public
capital improvements.

The Civic Center Project Lease
Revenue Refunding Bonds,
Series 2019, are secured by a lien
on, and pledge of, revenues under a Trust Agreement. “Revenues” means all amounts received by the Trustee, U.S. Bank, as payment on principal and interest. The City’s revenue sources, as described in the Official Statement, are pledged payments from the Brentwood Redevelopment Agency (now Successor Agency) pursuant to the reimbursement agreement, pledged payments from the Community Facilities Districts (CFD) local obligations and pledged payments from the CIFP revenues.

Year Ending
June 30 Principal Interest Total
2026 560,000 $ 227,338 $ 787,338 $
2027 580,000 208,813 788,813
2028 600,000 189,638 789,638
2029 615,000 169,894 784,894
2030 635,000 149,581 784,581
2031-2035 3,515,000 418,031 3,933,031
2036 770,000 12,512 782,512
Total $ 1,375,807 7,275,000 $ 8,650,807 $
2015 Lease Financing
Year Ending
June 30 Principal Interest Total
2026 1,550,000 $ 1,116,650 $ 2,666,650 $
2027 1,630,000 1,037,150 2,667,150
2028 1,715,000 953,525 2,668,525
2029 1,805,000 865,525 2,670,525
2030 1,890,000 773,150 2,663,150
2031-2035 8,315,000 2,567,125 10,882,125
2036-2040 7,370,000 692,875 8,062,875
Total $ 8,006,000 24,275,000 $ 32,281,000 $
2019 Civic Center Project Lease Revenue Refunding Bonds

38 2026/27 – 2027/28 Operating Budget
Introduction
As mentioned previously, the Successor Agency to the Brentwood Redevelopment Agency has pledged future tax revenues for the repayment of a portion of the bonds. Following the dissolution of the Brentwood Redevelopment Agency, the Successor Agency is allocated funds for payment of obligations listed on the Successor Agency’s Recognized Obligation Payment Schedule (ROPS) and approved by the California State Department of Finance (“DOF”). • Capital Improvement Revenue Refunding Bonds Series 2021 A & B On November 2, 2021, the Authority issued $14,450,491 in Capital Improvement Revenue Refunding Bonds Series 2021A (tax exempt) and 2021B (taxable) in a direct purchase with City National Bank to finance the refunding of the 2012 Capital Improvement Revenue Refunding Bonds. The Brentwood Family Aquatic Complex is pledged as collateral for the 2021 bonds and the interest rates on these bonds range from 0.63% to 1.35%. The refunding resulted in overall debt service savings of $2,943,607.

The refunded 2012 bonds were issued to: 1) finance the refund of the 2001 CIP Bonds under a facilities lease and 2) refund a series of tax allocation bonds issued by the Brentwood Redevelopment Agency.

The Successor Agency to the Brentwood Redevelopment Agency has pledged future tax revenues for the repayment of a portion of the bonds. Following the dissolution of the Brentwood Redevelopment Agency, the Successor Agency is allocated funds for payment of obligations listed on the
Successor Agency’s ROPS
and approved by the DOF.

The remaining portion of
the bonds is repayable from
any source of the City’s
available funds and will
primarily be funded from
the Roadway Development
Impact Fee Fund and prior
bond refinance savings.
• Successor Agency Payment Plan
In an effort to balance its budget, the State of California adopted ABx1 26 on June 28, 2011, amended by Assembly Bill 1484 (AB 1484) on June 27, 2012. This legislation suspended all new redevelopment activities and dissolved redevelopment agencies as of February 1, 2012. The City of Brentwood elected to become the Successor Agency to the former Brentwood Redevelopment Agency on January 10, 2012.

Section 34179.5 of AB 1484 required all successor agencies to hire a licensed accountant, approved by the county Auditor-Controller, to conduct two Due Diligence Reviews (DDRs) to determine the balances available to be redistributed to other taxing entities. The two DDRs were focused on 1) the Low and Moderate Income Housing Fund, and 2) Other Funds and Accounts.

Year Ending
June 30 Principal Interest Total
2026 1,581,671 $ 121,746 $ 1,703,417 $
2027 1,609,209 100,207 1,709,416
2028 1,288,904 80,645 1,369,549
2029 1,307,305 63,121 1,370,426
2030 1,323,203 45,365 1,368,568
2031-2032 2,698,744 36,538 2,735,282
Total $ 447,622 9,809,036 $ 10,256,658 $
Capital Improvement Revenue Refunding Bonds Series 2021 A & B

39 2026/27 – 2027/28 Operating Budget
Introduction
The Low and Moderate Income Housing Fund DDR determined that an unobligated balance of $4,072,553 was available for redistribution and the Successor Agency remitted this amount to the Contra Costa County Auditor Controller in February 2013. The Other Funds and Accounts DDR determined that the unobligated balance was $0, and the Successor Agency filed the DDR report with the DOF. The DOF, during their review of the DDR, determined that transfers made pursuant to pre-existing contracts and construction commitments were invalid and adjusted the DDR accordingly, issuing a DDR demand of $14,955,931.

In response to the $14,955,931 DDR demand, the City and Successor Agency filed suit against the DOF claiming, among other things, that 1) the DOF’s DDR determination violated Proposition 22, which added Article XIII, Sections 24(b) and 25(a)(7) to the California Constitution and prohibits the legislature from reallocating tax increment; 2) at the time the transfers were made by the former Redevelopment Agency the transfers were legally valid and made pursuant to enforceable obligations and third party contracts; 3) the transfers were for the payment of goods and services which were broadly exempted from reversal as defined in California Health and Safety Code Section 34179.5(b)(3); and 4) the DOF’s enforcement of its final determination was unconstitutional. The City and Successor Agency’s legal challenge was ultimately unsuccessful and legal remedies were exhausted when the California Supreme Court declined to hear the case on September 16, 2015.

On December 9, 2015, the City, as Successor Agency, entered into a ten-year interest free payment plan with the DOF to pay the DDR demand of $14,955,931. The annual payments range from $357,796 to $1,826,938. The final payment of $824,328 was issued in December 2025.

Enterprise Debt Obligations
• State Water Resources Loan (Recycled Water Projects)
In July 2017, the City entered into a loan
and grant agreement with the State of
California’s State Water Resources
Control Board for a not-to-exceed
amount of $20,802,000 to fund the
City’s Water Recycling Projects, which
consisted of two City projects: the NonPotable Storage Facility, and Citywide Non-Potable Water Distribution System.

Project financing includes a State
Revolving Fund loan and grant funding
in the amounts of $14,596,500 and
$6,205,500, respectively. The loan bears
annual interest of 1.0%, which began
accruing with each financing disbursement. During FY 2022/23 accrued construction period interest, in the amount of $235,434, was recorded as principal, resulting in total principal due to the State of $14,831,934. Upon violation of any material provision of the loan agreement, the State Water Resources Control Board has the option to demand immediate repayment of the current loan balance plus accrued interest and penalties.

Year Ending
June 30 Principal Interest Total
2026 438,825 $ 135,250 $ 574,075 $
2027 443,213 130,862 574,075
2028 447,645 126,430 574,075
2029 452,122 121,953 574,075
2030 456,643 117,432 574,075
2031-2035 2,352,631 517,741 2,870,372
2036-2040 2,472,639 397,734 2,870,373
2041-2045 2,598,768 271,604 2,870,372
2046-2050 2,731,331 139,040 2,870,371
2051-2052 1,131,153 16,996 1,148,149
Total $ 1,975,042 13,524,970 $ 15,500,012 $
State Water Resources Loan (Recycled Water Projects)

40 2026/27 – 2027/28 Operating Budget
Introduction
• State Water Resources Loan (Wastewater Treatment Plant Expansion – Phase II Project) In December 2019, the City entered into a loan agreement with the State of California’s State Water Resources Control Board for a not-to-exceed amount of $65,102,000 to fund the City’s Wastewater Treatment Plant Expansion – Phase II Project. Project financing will consist of a State Revolving Fund loan of a not-to-exceed amount of $61,246,000 and a principal forgiveness component of $3,856,000. Certain terms of the agreement were amended in April 2021, January 2025 and November 2025, under which the City was to have construction completed by December 31, 2025. Construction on the project began in September 2020. The loan bears annual interest of 1.3%, which begins accruing with each financing disbursement. Beginning one year after completion of construction, repayment of the loan principal plus interest will be made annually according to the final payment schedule provided by the State. Upon violation of any material provision of the loan agreement, the State Water Resources Control Board has the option to demand immediate repayment of the current loan balance plus accrued interest and penalties.

As of June 30, 2025, the City has incurred $55,654,611 of eligible project costs and financing disbursement requests have been submitted to the State. Through June 30, 2025 accrued construction period interest, in the amount of $1,520,683, was recorded as principal, resulting in total principal due to the State of $57,175,294. Of this amount, $3,856,000 was allocated by the State as loan forgiveness in FY 2020/21, and the net amount of the note payable is $53,319,294.
• Water Revenue Refunding Bonds Series 2024
On October 2, 2024, the Authority issued $26,855,000 in Water Revenue Refunding Bonds Series 2024 (“2024 Water Bonds”) to 1) refund all of the Authority’s outstanding Water Revenue Refunding Bonds Series 2014 and 2) pay costs of issuance incurred in connection with the issuance, sale and delivery of the 2024 Water Bonds. The refunding reduced the total debt service payments over 14 years by $4,185,085 and resulted in an economic gain (difference between the present values of the debt service payments on the old and new debt) of $3,546,868. Total annual debt service payments, including interest at a rate of 5%, range from $2,546,250 to $3,221,115. If an event of default occurs, as defined in the indenture of trust, the bond trustee, or not less than a majority of owners of the bonds outstanding at that time, are entitled to declare the principal and accrued interest for all bonds outstanding to be due and payable immediately. Future payments for these bonds are shown below:

The Authority has pledged future,
water customer revenues, net of
specified operating expenses,
through 2038 to repay the 2024
Water Bonds. The bond coverage
requirement is 1) the Adjusted
Annual Net Water Revenues equal
to at least 125% of the annual
principal and interest payments
on the bonds and 2) the Net
Operating Revenues equal at least
100% of all parity obligations
Year Ending
June 30 Principal Interest Total
2026 1,980,000 $ 1,229,250 $ 3,209,250 $
2027 1,420,000 1,130,250 2,550,250
2028 1,495,000 1,059,250 2,554,250
2029 1,570,000 984,500 2,554,500
2030 1,645,000 906,000 2,551,000
2031-2035 9,535,000 3,211,750 12,746,750
2036-2038 6,940,000 705,250 7,645,250
Total $ 9,226,250 24,585,000 $ 33,811,250 $
Water Revenue Refunding Bonds Series 2024

41 2026/27 – 2027/28 Operating Budget
Introduction
secured by Net Water Revenues. Adjusted Annual Net Water Revenues is defined as Water income and revenue less maintenance and operation costs adjusted by certain non-cash adjustments and any transfers to or from the Rate Stabilization Fund. Net Operating Revenues is defined as the Adjusted Annual Net Water Revenues less net impact fees and credits received.

In FY 2024/25, the Water Fund’s principal and interest paid was $3,221,115, Net Operating Revenues were $9,232,518 and Adjusted Annual Net Water Revenues were $11,149,909 meeting bond covenant debt-coverage requirements.

Below is a schedule of payments by fund for the fiscal years 2026/27 and 2027/28 for all long-term debt obligations discussed in this section.

Assessment Districts (Non-City Funded Obligations)
There are various assessment districts in the City that have issued Special Assessment District Bonds, pursuant to the Municipal Improvement Act of 1915, and are not reported in the City’s long-term debt.

These are special obligations payable from, and secured by, specific revenue sources described in the bond resolutions and official statements of the respective issues. The City acts merely as the collecting and paying agent for the debt issued by these districts and, as such, these bonds are not considered obligations of the City and are not reflected in the schedules in the previous pages.

Description Fund Principal Interest Total Principal Interest Total City Debt Obligations
General Obligation Bonds Series 2002 448 760,000 $ 0 $ 760,000 $ 800,000 $ 0 $ 800,000 $ 2019 Civic Center Project Lease Revenue Refunding Bonds 461 1,630,000 1,037,150 2,667,150 1,715,000 953,525 2,668,525 Capital Improvement Revenue Refunding Bonds Series 2021 A & B 445 1,609,209 100,207 1,709,416 1,288,904 80,645 1,369,549 2015 Lease Financing 466 580,000 208,813 788,813 600,000 189,638 789,638 Enterprise Debt Obligations
State Water Resources Loan (Recycled Water Projects) 255 221,606 65,431 287,037 223,822 63,215 287,037 State Water Resources Loan (Recycled Water Projects) 590 221,607 65,431 287,038 223,823 63,215 287,038 State Water Resources Loan (Wastewater Treatment Plant Expansion) 1 255 1,205,779 546,190 1,751,969 1,204,627 547,342 1,751,969 State Water Resources Loan (Wastewater Treatment Plant Expansion) 1 590 541,727 245,389 787,116 541,209 245,907 787,116 Water Revenue Refunding Bonds Series 2024 250 612,904 61,291 674,195 612,904 61,291 674,195 Water Revenue Refunding Bonds Series 2024 560 807,096 1,068,959 1,876,055 882,096 997,959 1,880,055 Totals 8,189,928 $ 3,398,861 $ 11,588,789 $ 8,092,385 $ 3,202,737 $ 11,295,122 $ (1) Schedule includes estimate of debt obligations budgeted. Amortization schedule will be finalized by the State Water Resources Control Board after project completion.

FY 2026/27 FY 2027/28
Long-Term Debt Schedule of Payments by Fund
Fiscal Years 2026/27 and 2027/28

42 2026/27 – 2027/28 Operating Budget
Introduction

CAPITAL IMPROVEMENT PROGRAM OVERVIEW
The City of Brentwood prepares an annual Capital Budget document that is separate from the Operating Budget document, although the two are closely linked. The CIP, as distinguished from the Operating Budget, is used as a planning tool for the City to identify the capital improvement needs of the City and align those needs with the
appropriate timing and
financing in a way that
assures the most
responsible and efficient
use of resources. The
Capital Budget is part of
the Operating Budget,
which appropriates funds
for specific programs and
projects. The five-year CIP
is reviewed annually to
enable the City Council to
reassess projects in the
program.

A capital project typically involves the purchase or construction of major fixed assets such as land, infrastructure, buildings and any permanent improvement including additions, replacements and major alterations having a long life expectancy. Additionally, capital projects may apply to: 1) expenditures, which take place over two or more years and require continuing appropriations beyond a single fiscal year, 2) systematic acquisitions over an extended period of time or 3) scheduled replacement or maintenance of specific elements of physical assets. Generally, items costing $10,000 or more are considered as capital purchases, although not all capital purchases are included in the CIP. Some capital purchases are budgeted directly in the Operating Budget, such as routine vehicle and equipment replacement purchases. For informational purposes, capital projects may also referred to as capital facilities, CIP projects and capital improvement projects.

For more information on the City’s CIP, please refer to the 2026/27 – 2030/31 Capital Improvement Program located on the City’s website: www.brentwoodca.gov. The information provided in this section is from the original adopted 2026/27 – 2030/31 CIP.

43 2026/27 – 2027/28 Operating Budget
Introduction
Capital Improvement Program Summary
The 2026/27 – 2030/31 CIP includes 60 City capital improvement projects with a total projected cost of $329.7 million. The charts below show the capital expenditures, by category, included in the Operating Budget for FY 2026/27 and FY 2027/28.

44 2026/27 – 2027/28 Operating Budget
Introduction
The FY 2026/27 and FY 2027/28 CIP funding sources are shown in the chart below. (1) Excludes Other funding for Wastewater Treatment Plant Expansion - Phase II project Significant CIP Projects
There are several notable, non-routine, capital expenditures included in the 2026/27 – 2030/31 CIP. The table below lists these projects including: 1) budgeted expenditures for FY 2026/27 and FY 2027/28 and 2) future annual operating and maintenance (O & M) impact, in current dollars. The O & M impact costs include additional ongoing personnel, janitorial, maintenance or utility costs, which are included in the Operating Budget once a project is completed. Project descriptions are listed after the chart.

Project # Project Title 2026/27 2027/28 Future Annual
O & M Impact
31620 Brentwood Boulevard Widening North - Phase I 838,789 $ 0 $ 30,000 $ 31706 Countywide Smart Signals 1,500,000 263,210 10,000 31695 Innovation Center @ Brentwood Infrastructure 1,984,204 0 50,000 31340 Lone Tree Way - Union Pacific At-Grade Crossing 266,500 8,000,000 15,000 31701 Lone Tree Way Roadway Improvements 3,611,961 0 12,000 52446 Sand Creek Sports Complex 9,846,900 0 128,125
56419 Brentwood Manor Water and Wastewater Rehabilitation 4, 1,500,000 756,479 2,500 56415 Pump Station 2.4 Installation 4,000,000 350,000 50,000 Sludge Collector Equipment Replacement 279,000 1,702,000 0 59140 Wastewater Treatment Plant Expansion - Phase II 25,000,000 5,000,000 600,000 59207 Water and Wastewater Laboratory 4,709,070 0 10,000 37265 Fleet Electrification 1,498,460 1,147,961 5,000
Solid Waste Transfer Station Updates 400,000 1,700,000 25,000 37231 Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I 603,493 8,962,573 450,000 $ 32,275,744 55,644,856 $ 1,387,625 $

45 2026/27 – 2027/28 Operating Budget
Introduction
Project Descriptions
• Brentwood Boulevard Widening North - Phase I (CIP #336-31620) This project will continue the widening of Brentwood Boulevard (120' right-of-way) with two lanes in each direction (approximately 500') and will include two bike lanes, curb and gutter, medians, sidewalk on the east side, streetlights and landscaping on each side of the roadway.

This project will also include a new parallel bridge over Marsh Creek, utility upgrades, and undergrounding of existing overhead utilities. In order to widen the road and construct the improvements, the first phase of this project included demolishing an existing building located on the corner of Brentwood Boulevard and Sunset Road. This project will improve safety and traffic flow and facilitate development.
• Countywide Smart Signals (CIP #336-31706)
The Contra Costa Transportation Authority (CCTA) is leading a Smart Signals Project to upgrade traffic signals at over 300 intersections throughout the 19 cities, towns and unincorporated communities within Contra Costa County. This work is focused along major arterials that have been designated as “Routes of Regional Significance.” CCTA is a recipient of the Metropolitan Transportation Commission’s (MTC) One Bay Area Grant Cycle 3 (OBAG 3) funds for the design, construction, and deployment of the project. In the City of Brentwood, the project will upgrade traffic signals at 15 intersections along Brentwood Boulevard and Lone Tree Way.
• Innovation Center @ Brentwood Infrastructure (CIP #336-31695) This project, formerly named “Priority Area 1 Infrastructure Improvements”, will construct infrastructure improvements to support the development of the Innovation Center @ Brentwood Specific Plan Area. The improvements include the extension of wet utilities (water, sewer and non-potable water) from the existing terminus of Empire Avenue westerly under State Route 4 (SR 4) to Heidorn Ranch Road. Due to a lack of existing right-of-way, the roadway extension from Amber Lane to Empire Avenue is anticipated to be completed through conditions of approvals for the development of adjacent properties within the Innovation Center @ Brentwood.
• Lone Tree Way – Union Pacific At-Grade Crossing (CIP#336-31340) This project, formerly named “Lone Tree Way – Union Pacific Undercrossing”, will widen Lone Tree Way between Fairview Avenue and Gann Street to four vehicle travel lanes. Improvements will include bicycle lanes, sidewalk, landscaped median islands and green infrastructure. Union Pacific Railroad (UPRR) has approved an at-grade widening of Lone Tree Way under the condition that the project includes improvements to the four other roadway crossings in Brentwood at Sand Creek Road, Central Boulevard, Oak Street and Brentwood Boulevard. In addition to coordination with PG&E and other utility companies, permits from and agreements with UPRR and the California Public Utilities Commission (CPUC) will be required as well. • Lone Tree Way Roadway Improvements (CIP #336-31701)
This project will construct the following infrastructure and pedestrian safety improvements on Smith Road, O’Hara Lane and Lone Tree Way (from O’Hara Avenue to Tilton Lane): widening and construction of sidewalk, curb and gutter, conversion of overhead utility lines to underground, extension of the storm drain system including constructing a bioretention and installation of a new rectangular rapid flashing beacon and new traffic signal. Improvements may also include a traffic signal at the O’Hara Avenue/O’Hara Lane intersection. This project is mandatory to support a new K-8 school, which opened in September 2024.

46 2026/27 – 2027/28 Operating Budget
Introduction
• Sand Creek Sports Complex (CIP #352-52446)
Sand Creek Sports Complex Site I
consists of the design and
construction of the 14.5 acres of City
owned property on the northwest
corner of Sand Creek Road and
Fairview Avenue. Site I will include 3
full-size fields lined for soccer and
lacrosse, a parking lot, restrooms and
other possible park amenities like a
picnic area, two multi-use courts,
exercise equipment, playground, etc.

Site II is made up of the Contra Costa
County Flood Control District
detention basin, which consists of

19.24 acres, and will potentially add 2 soccer fields. . The Site I portion of this project is expected to be completed in Winter 2026 with programming beginning shortly thereafter. The General Fund budget for FY 2026/27 includes program fee revenue generated from the new SCSC for approximately half of the fiscal year. The FY 2027/28 General Fund budget assumes a full year of operations.
• Brentwood Manor Water and Wastewater Rehabilitation (CIP #562-56419) This project includes the replacement of 3,200 linear feet (lf) of water, sewer and storm drain facilities to correct existing operations and maintenance constraints due to the age of the facilities. This project will allow the City to accommodate the anticipated development around the surrounding area and bring the aging facilities up to current standards. • Pump Station 2.4 Installation (CIP #562-56415)
The 2017 Water Master Plan identified this project as necessary to serve the future development of the Innovation Center @ Brentwood, formerly Priority Area 1 Infrastructure Improvements and Stonebrook development. This project will install a pump station adjacent to Reservoir 1.3 located on St. Regis Avenue. The new pump station should provide approximately 4,500 gallons per minute (GPM), which is approximately 6.5 millions of gallons per day (MGD), when fully operational. The pump station design will include four (4) 1,500- GPM pumps, a building to house electrical and instrumentation equipment, piping, fittings, flow meter, paved access road and fencing.
• Sludge Collector Equipment Replacement
This project will provide improvements to the City of Brentwood Water Treatment Plant (BWTP) chain and flight sedimentation basins including replacement of cross collector mechanisms, sprockets and floor wear strips. The sedimentation basins were installed in 2007 and have exceeded their service life. Recent condition assessments, including one in March 2023, determined that all submerged components require replacement. • Wastewater Treatment Plant Expansion - Phase II (CIP #592-59140) The existing 5 MGD tertiary treatment facility was planned and constructed to accommodate future expansions. The Phase II Expansion is designed to treat 6.4 MGD, which will service the final buildout population per the current General Plan and accommodate planned and approved development of the City. The project includes the addition of one diffused aeration

47 2026/27 – 2027/28 Operating Budget
Introduction
basin and one secondary clarifier, retrofit of existing oxidation ditches, modifications to the disinfection process, installation of a biosolids dryer and pyrolysis system and electrical distribution system upgrades. This project is necessary to keep the City in compliance with regulatory requirements.
• Water and Wastewater Laboratory (CIP #592-59207)
This project will provide a new, larger laboratory for the water and wastewater systems. The existing laboratory which was constructed in 2002, is outdated, already outgrown its footprint and the building is not readily expandable. Constructing a new, larger laboratory and converting the existing laboratory to office space will provide laboratory space adequate for build-out conditions, and has the added benefit of eliminating the need to build additional office space.
• Fleet Electrification (CIP #337-37265)
In September 2020, the State of California, by Executive Order N-79-20, set the goal that 100 percent of in-state sales of new passenger cars and trucks will be zero-emission by 2035, as well as medium and heavy-duty trucks by 2045 for all operations where feasible. In November 2021, the State established a goal for public fleets to transition to 100% zero-emission vehicles (ZEVs) by 2030, where feasible. This requires public fleets to be converted to electric vehicles, making it necessary to design and install charging stations at City facilities. The City has roughly 100 vehicles that are candidates to transition to electric vehicles and roughly 8 to 10 of these vehicles are replaced annually. Completion of the electrical infrastructure necessary to support this project at other City sites will be necessary in future years, and will allow for the charging of electric vehicles at the various locations they are used at. The key component of this project is the planning for the additional electrical power required to utilize the electric vehicle chargers.
• Solid Waste Transfer Station Updates
This project is necessary to keep the City’s transfer station floor in good working condition, expand the floor capacity in order to satisfy requirements of SB 1383 and to accommodate increased operating volumes as the City grows. SB 1383 requires the City to process food waste and organic materials separately, requiring additional floor space. Additional parking spaces will also be created to accommodate additional trucks that have been added to the garbage truck fleet, as operations have grown since the facility’s initial construction in 2014. • Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I (CIP #337- 37231)
The project, formerly named “Vineyards at Marsh Creek – Event Center/Amphitheatre Phase I”, is located within the Vineyards at Marsh Creek development. Consistent with a development agreement between the City and the developer of the Vineyards at Marsh Creek, the developer has submitted a total of $3.5 million, plus interest, to the City for the design and construction of the project. Due to cost escalations, Phase I has been revised to consist of a parking lot and multi-use theater and/or event center. Phase II would expand to a 750-seat amphitheater and box office with amenities. Phase II is currently unfunded. Preliminary design & studies on Phase I has commenced and construction is anticipated to begin in Summer 2027.

48 2026/27 – 2027/28 Operating Budget
Citywide Summaries

FUND BALANCE SUMMARY
Fund Balance Fund Balance Fund Balance Fund Balance
& Reserves & Reserves & Reserves & Reserves
at 6/30/2025 Revenues Expenditures at 6/30/2026 Revenues Expenditures at 6/30/2027 Revenues Expenditures at 6/30/2028 General Fund $ 29,411,944 $ 77,807,917 78,718,835 $ $ 30,322,862 $ 85,020,459 84,834,937 $ $ 30,137,340 $ 86,639,217 88,130,468 $ $ 31,628,591 Solid Waste Enterprise 31,846,047 20,386,805 21,246,608 32,705,850 21,737,390 22,453,951 33,422,411 23,616,598 23,407,246 33,213,059 Water Enterprise 178,468,545 40,294,468 32,183,914 170,357,991 40,228,830 35,147,381 165,276,542 39,804,677 37,506,007 162,977,872 Wastewater Enterprise 190,312,890 28,025,193 20,050,214 182,337,911 22,579,910 19,333,337 179,091,338 22,262,795 19,992,613 176,821,156 Housing Enterprise 5,253,407 1,132,747 1,296,793 5,417,453 1,247,486 1,386,688 5,556,655 1,282,723 1,414,061 5,687,993 Internal Service Funds (1) 84,781,492 29,710,753 25,257,420 80,328,159 37,317,216 24,694,643 67,705,586 34,582,942 24,423,955 57,546,599 Special Revenue Funds (2) 54,249,229 70,520,336 65,788,082 49,516,975 64,478,453 67,453,408 52,491,930 62,616,018 66,973,420 56,849,332Debt Service Funds 18,532,146 7,014,321 6,973,804 18,491,629 6,982,871 6,965,813 18,474,571 6,606,496 6,574,657 18,442,732 Capital Project Funds 75,285,502 51,460,533 49,486,334 73,311,303 82,383,975 49,245,766 40,173,094 44,905,819 29,139,745 24,407,020 $ 301,002,004 668,141,202 $ 326,353,073 $ 642,790,133 $ 311,515,924 $ 361,976,590 $ 592,329,467 $ 297,562,172 $ 322,317,285 $ 567,574,354 $ are not yet capitalized or included in fund balances.
(2) Certain Special Revenue Funds are presented utilizing cash balance.(1) Expenditures include discretionary payments toward long-term pension liabilities of $3.7M in FY 2025/26. Additionally, $9.6M of vehicle and equipment purchases included in expenditures 2025/26 Projected 2026/27 Budget 2027/28 Budget
Note: The June 30, 2026 fund balances detailed above do not include the capitalization of approximately $51 million of certain Solid Waste, Water and Wastewater Improvement projects, and as such, are understated in the chart. After adjusting for the future capitalized assets above, the City is still expecting Fund Balance drawdowns of approximately $65 million in Roadway, Parks and Trails and Community Facilities Improvement projects expected to be completed by the end of FY 2025/26. These balances represent funds accumulated over many years for capital project purposes. These projects create public assets for governmental activities but do not increase fund balances in accordance with governmental accounting standards.

49 2026/27 – 2027/28 Operating Budget
Citywide Summaries

OPERATING BUDGET SUMMARY
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Beginning Fund Balances 658,579,428 $ 668,141,202 $ 668,141,202 $ 642,790,133 $ 592,329,467 $ Revenues and Other Financing SourcesTaxes 41,918,911 $ 44,696,055 $ 44,841,024 $ $ 47,074,377 45,649,458 $ Licenses 1,063,763 1,075,634 1,135,031 1,180,888 1,157,733 Charges for Other Services 92,258,414 93,392,486 91,074,768 99,274,239 94,842,275 Use of Money and Property 18,133,698 6,792,531 11,124,674 8,669,254 10,001,089 Assessment Districts 14,834,223 15,504,963 15,530,735 16,053,290 15,821,010 Intergovernmental 12,550,187 14,741,406 13,916,051 29,501,683 15,326,120 Charges to Other Funds 9,844,289 10,227,206 10,273,520 11,017,595 10,733,450 Permits and Fines 6,224,927 6,612,448 6,360,246 7,005,357 6,271,887 Development Impact Fees 6,480,549 7,463,574 7,809,242 12,525,870 11,412,498 Franchise Fees 1,711,521 1,679,541 1,699,541 1,866,296 1,779,827 Fees and Other Revenues 8,544,758 6,052,947 7,401,011 6,729,687 6,367,819 Transfers In 94,773,711 109,997,178 89,836,161 56,663,636 92,152,758 Total Revenues and Other Financing Sources 308,338,951 318,235,969 301,002,004 311,515,924 297,562,172 Expenditures and Other Financing UsesGeneral Government 11,210,305 14,065,354 12,031,432 14,339,069 14,297,465 Public Safety 32,504,224 36,577,207 34,773,454 39,577,697 37,956,472 Community Development 7,053,925 8,996,068 7,575,705 8,696,503 8,597,726 Engineering 3,978,922 4,746,085 4,161,133 4,738,057 4,542,034 Streets 4,431,728 5,221,550 4,837,831 5,842,927 5,574,188 Parks and Recreation 16,684,732 19,405,183 17,693,223 20,312,366 19,448,731 Enterprise Funds 63,380,810 77,149,953 69,087,476 81,059,154 77,321,312 Community Services 9,846,986 11,759,480 10,111,803 13,140,168 12,682,391 Internal Service 21,973,450 29,919,604 27,526,229 27,195,349 30,629,673 Debt Service - Principal 8,857,880 10,143,915 7,659,826 8,092,386 8,189,930 Debt Service - Interest 3,322,911 3,646,337 3,226,025 3,191,391 3,399,699 Capital Outlay 22,507,848 101,670,172 49,445,705 42,899,682 79,611,247 Transfers Out 93,023,456 86,276,311 78,223,231 53,232,536 59,725,722 Total Expenditures and Other Financing Uses 298,777,177 409,577,219 326,353,073 361,976,590 322,317,285 Ending Fund Balances 668,141,202 $ 576,799,952 $ 642,790,133 $ 592,329,467 $ 567,574,354 $

50 2026/27 – 2027/28 Operating Budget
Citywide Summaries
FY 2026/27 SUMMARY OF ACTIVITIES BY FUND TYPE
General Enterprise Internal Service Special Revenue Debt Service Capital Project Total Fund Funds Funds Funds Funds Funds All Funds
RevenuesTaxes 35,536,261 $ 45,183 $ 0 $ 9,317,514 $ 750,500 $ 0 $ $ 45,649,458 Licenses 926,186 0 0 231,547 0 0 1,157,733
Charges for Other Services 399,541 72,450,671 21,992,063 0 0 0 94,842,275 Use of Money and Property 1,200,792 3,754,401 2,345,967 2,207,924 101,715 390,290 10,001,089 Assessment Districts 0 0 0 15,821,010 0 0 15,821,010
Intergovernmental 7,168,505 0 0 6,189,405 0 1,968,210 15,326,120 Charges to Other Funds 10,697,856 35,594 0 0 0 0 10,733,450 Permits and Fines 6,271,887 0 0 0 0 0 6,271,887Development Impact Fees 0 0 0 11,412,498 0 0 11,412,498 Franchise Fees 1,779,827 0 0 0 0 0 1,779,827Fees and Other Revenues 2,835,764 863,929 0 258,840 2,409,286 0 6,367,819 Total Revenues 66,816,619 77,149,778 24,338,030 45,438,738 3,261,501 2,358,500 219,363,166 Transfers In 18,018,318 1,171,579 356,613 22,014,670 3,704,312 46,887,266 92,152,758 Total Revenues and Transfers In 84,834,937 78,321,357 24,694,643 67,453,408 6,965,813 49,245,766 311,515,924ExpendituresGeneral Government 12,150,459 0 0 2,147,006 0 0 14,297,465 Public Safety 37,556,472 0 0 400,000 0 0 37,956,472
Community Development 8,213,761 0 0 274,000 109,965 0 8,597,726Engineering 4,542,034 0 0 0 0 0 4,542,034Streets 5,574,188 0 0 0 0 0 5,574,188Parks and Recreation 10,697,013 0 0 8,751,718 0 0 19,448,731 Enterprise Funds
Solid Waste 0 21,180,538 0 0 0 0 21,180,538
Water 0 33,928,532 0 636,526 0 0 34,565,058
Wastewater 0 20,066,945 0 334,785 0 0 20,401,730
Housing 0 1,173,986 0 0 0 0 1,173,986
Community Services 1,517,727 0 0 11,164,664 0 0 12,682,391 Internal Service 0 0 30,629,673 0 0 0 30,629,673
Debt Service 0 2,950,471 0 2,713,778 5,925,380 0 11,589,629 Capital Outlay 0 0 0 0 0 79,611,247 79,611,247
Total Expenditures 80,251,654 79,300,472 30,629,673 26,422,477 6,035,345 79,611,247 302,250,868 Transfers Out 4,768,805 6,493,144 6,687,543 38,055,976 947,526 2,772,728 59,725,722 Total Expenditures and Transfers Out 85,020,459 85,793,616 37,317,216 64,478,453 6,982,871 82,383,975 361,976,590 Net Result of Operations (185,522) (7,472,259) (12,622,573) 2,974,955 (17,058) (33,138,209) (50,460,666) Beginning Balance - 7/01/26 30,322,862 390,819,205 80,328,159 49,516,975 18,491,629 73,311,303 642,790,133 Fund Balance - 6/30/27 30,137,340 $ 383,346,946 $ 67,705,586 $ 52,491,930 $ 18,474,571 $ 40,173,094 $ 592,329,467 $

51 2026/27 – 2027/28 Operating Budget
Citywide Summaries
FY 2026/27 FUND BALANCE BY FUND
Estimated Estimated
7/1/2026 6/30/2027
Fund # Fund Name Fund Balance Revenues Transfers In Expenditures Transfer Out Fund Balance

GENERAL FUND
100 General Fund $ 30,322,862 $ 18,018,318 66,816,619 $ 80,251,654 $ 4,768,805 $ $ 30,137,340

ENTERPRISE FUNDS
540,543 Solid Waste Enterprise 32,705,850 0 22,453,951 21,180,538 556,852 33,422,411 560,563 Water Enterprise 170,357,991 350,000 34,797,381 35,804,589 4,424,241 165,276,542 590,593 Wastewater Enterprise 182,337,911 0 19,333,337 21,141,359 1,438,551 179,091,338 510,511,513 Housing Enterprise 5,417,453 821,579 565,109 1,173,986 73,500 5,556,655 Total Enterprise Funds 390,819,205 1,171,579 77,149,778 79,300,472 6,493,144 383,346,946

INTERNAL SERVICE FUNDS
701 Information Systems (1) (818,786) 0 4,997,803 5,263,518 0 (1,084,501) 702 Vehicle and Equipment Replacement (2) 19,068,199 0 3,262,791 6,560,009 0 15,770,981 703 Information Systems Replacement 4,327,278 0 1,053,423 1,206,564 0 4,174,137 704 Facilities Replacement 12,240,057 0 1,584,273 4,026,447 466,590 9,331,293 705 Tuition 88,018 0 17,827 32,310 0 73,535
706 Fleet Maintenance Services 422,573 0 2,811,898 2,927,553 0 306,918 707 Facilities Maintenance Services 1,009,897 0 1,923,481 2,250,758 0 682,620 708 Parks and LLAD Replacement 27,233,201 72,248 2,353,130 2,078,528 1,404,511 26,175,540 709 Insurance 1,318,560 0 3,119,454 3,519,450 0 918,564 710 Pension/OPEB Obligation 15,439,162 284,365 3,213,950 2,764,536 4,816,442 11,356,499 Total Internal Service Funds 80,328,159 356,613 24,338,030 30,629,673 6,687,543 67,705,586 (1) This Internal Service Fund includes Pension and OPEB liability accruals, which result in a negative fund balance. This fund maintains a positive cash balance.(2) The fiscal year-end cash balance of this fund is projected to be $7.5M for FY 2025/26, $7.2M for FY 2026/27 and $6.5M for FY 2027/28.

Budget Budget

52 2026/27 – 2027/28 Operating Budget
Citywide Summaries
FY 2026/27 FUND BALANCE BY FUND (continued)
Estimated Estimated
7/1/2026 6/30/2027
Fund # Fund Name Fund Balance Revenues Transfers In Expenditures Transfer Out Fund Balance

SPECIAL REVENUE FUNDS
203-209 Gas Tax $ 3,442,160 $ 0 3,862,614 $ 3,438 $ 3,914,544 $ $ 3,386,792 214 SB1186 Disability Access 212,005 0 30,837 16,000 0 226,842216 Police Grants 633,930 0 412,250 400,000 0 646,180217 Grants 97,310 0 749,353 225,000 522,253 99,410 219 Economic Development Grant 396,417 0 245,547 258,000 0 383,964230 Citywide Park Assessment District 6,458,173 3,428,450 4,395,082 7,805,633 0 6,476,072231 Community Facilities District #2 70,779 0 753,632 15,028 763,616 45,767 232 Community Facilities District #3 670,825 506,958 1,903,018 15,237 2,559,669 505,895 233,235 Community Facilities District #4 845,195 121,646 3,457,552 16,378 3,936,234 471,781 234 Community Facilities District #5 697,553 37,220 3,246,432 16,334 3,517,627 447,244 250 Water Development Impact Fee (1) 3,049,712 0 3,422,774 1,310,721 474,000 4,687,765 251 Roadway Development Impact Fee (2) (3,445,549) 0 3,587,899 1,079,804 405,933 (1,343,387) 252 Parks and Trails Development Impact Fee (2) (2,308,023) 0 2,727,375 946,085 54,580 (581,313)255 Wastewater Development Impact Fee (1) 7,392,570 0 2,109,143 2,374,368 0 7,127,345 256 Community Facilities Development Impact Fee (2) (299,547) 0 204,424 41,711 128,842 (265,676) 261 Development Impact Fee Administration 0 0 242,631 201,009 0 41,622 262 Agriculture Land Administration 902,337 0 27,425 140,920 0 788,842263 Agriculture Land Acquisition 4,214,309 0 61,486 195,386 0 4,080,409264 First-Time Homebuyer 1,936,684 0 52,500 201,189 60,000 1,727,995265 Affordable Housing In-Lieu Fee 3,019,928 0 101,500 4,914 688,079 2,428,435267 Public Art Administration 1,080,219 0 38,935 5,882 0 1,113,272268 Public Art Acquisition 3,299,875 0 116,094 3,619 726 3,411,624269 Parking In-Lieu 484 0 16 0 0 500 272 Riparian Mitigation Site Maintenance 82,784 0 2,800 0 5,584 80,000 280 Asset Forfeiture 22,302 0 601 2,000 0 20,903
281 Abandoned Vehicle Abatement 169,850 0 47,000 0 130,000 86,850 285 PEG Media 675,096 0 24,057 20,545 0 678,608293 Measure J 1,860,815 0 1,398,532 16,589 1,610,000 1,632,758302 City Low Income Housing 432,587 0 350 5,000 0 427,937 6xx Landscape and Lighting Assessment Districts 13,906,195 17,920,396 12,216,879 11,101,687 19,284,289 13,657,494 Total Special Revenue Funds 49,516,975 22,014,670 45,438,738 26,422,477 38,055,976 52,491,930 (1) Certain Special Revenue Funds are presented utilizing cash balance.

Budget Budget
(2) These Special Revenue Funds have funded projects in advance of receiving development impact fees, which result in a negative fund balance.

53 2026/27 – 2027/28 Operating Budget
Citywide Summaries
FY 2026/27 FUND BALANCE BY FUND (continued)
Estimated Estimated
7/1/2026 6/30/2027
Fund # Fund Name Fund Balance Revenues Transfers In Expenditures Transfer Out Fund Balance

DEBT SERVICE FUNDS
445 Capital Improvement Revenue Refunding Bonds Series 2021 A & B $ 9,594,044 $ 625,659 1,444,861 $ 1,801,667 $ 281,702 $ $ 9,581,195 448 General Obligation Bonds Series 2002 39,892 0 760,853 765,565 0 35,180 461 2019 Civic Center Project Lease Revenue Refunding Bonds 8,857,693 2,289,340 1,055,787 2,678,800 665,824 8,858,196 466 2015 Lease Financing 0 789,313 0 789,313 0 0
Total Debt Service Funds 18,491,629 3,704,312 3,261,501 6,035,345 947,526 18,474,571

CAPITAL PROJECT FUNDS
336 Roadway Improvements 13,810,064 3,146,914 1,968,210 11,548,368 0 7,376,820 337 Community Facilities Improvements 13,220,187 3,729,253 0 3,708,831 0 13,240,609 352 Parks and Trails Improvements 11,527,516 1,955,361 0 12,882,976 0 599,901 380 Civic Center Capital Improvement Financing Program 50,047 1,106,905 875 20 1,108,800 49,007 381 City Capital Improvement Financing Program (1) (865,675) 944,833 26,250 595 863,928 (759,115) 392 Capital Infrastructure 1,104,348 0 58,665 750,000 0 413,013 393 Vineyards Projects 975,975 0 304,500 0 800,000 480,475 542 Solid Waste Improvements 760,000 400,000 0 650,000 0 510,000 562 Water Improvements 22,964,096 3,504,000 0 16,536,479 0 9,931,617 592 Wastewater Improvements 9,764,745 32,100,000 0 33,533,978 0 8,330,767 Total Capital Project Funds 73,311,303 46,887,266 2,358,500 79,611,247 2,772,728 40,173,094 Total All Funds 642,790,133 $ 219,363,166 $ 92,152,758 $ 302,250,868 $ 59,725,722 $ 592,329,467 $ Budget Budget
(1) This Capital Project Fund includes a loan payable for funding projects in advance of receiving revenue, which results in a negative fund balance. This fund maintains a positive cash balance.

54 2026/27 – 2027/28 Operating Budget
Citywide Summaries

SUMMARY OF REVENUES AND EXPENDITURES BY FUND TYPE
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund Type Actual Budget Projected Budget % Change Budget % ChangeREVENUESGeneral Fund 75,047,648 $ 80,663,487 $ 78,718,835 $ $ 84,834,937 5.17% $ 88,130,468 3.88%Enterprise Funds Solid Waste Enterprise 21,369,352 21,318,928 21,246,608 22,453,951 5.32% 23,407,246 4.25% Water Enterprise 45,016,372 34,511,552 32,183,914 35,147,381 1.84% 37,506,007 6.71% Wastewater Enterprise 32,280,649 18,458,645 20,050,214 19,333,337 4.74% 19,992,613 3.41% Housing Enterprise 1,304,590 1,285,558 1,296,793 1,386,688 7.87% 1,414,061 1.97% Internal Service Funds 31,038,162 24,446,224 25,257,420 24,694,643 1.02% 24,423,955 -1.10% Special Revenue Funds 63,729,581 65,748,314 65,788,082 67,453,408 2.59% 66,973,420 -0.71% Debt Service Funds 5,635,674 6,991,334 6,973,804 6,965,813 -0.37% 6,574,657 -5.62% Capital Project Funds 32,916,923 64,811,927 49,486,334 49,245,766 -24.02% 29,139,745 -40.83% Total Revenues 308,338,951 $ 318,235,969 $ 301,002,004 $ 311,515,924 $ -2.11% $ 297,562,172 -4.48% EXPENDITURESGeneral Fund 75,047,283 $ 83,522,589 $ 77,807,917 $ $ 85,020,459 1.79% $ 86,639,217 1.90%Enterprise Funds Solid Waste Enterprise 18,442,011 23,308,311 20,386,805 21,737,390 -6.74% 23,616,598 8.65% Water Enterprise 39,907,172 42,336,864 40,294,468 40,228,830 -4.98% 39,804,677 -1.05% Wastewater Enterprise 32,359,916 31,907,679 28,025,193 22,579,910 -29.23% 22,262,795 -1.40%Housing Enterprise 1,120,559 1,272,633 1,132,747 1,247,486 -1.98% 1,282,723 2.82% Internal Service Funds 24,345,208 35,498,593 29,710,753 37,317,216 5.12% 34,582,942 -7.33% Special Revenue Funds 68,122,401 81,019,788 70,520,336 64,478,453 -20.42% 62,616,018 -2.89% Debt Service Funds 6,973,143 7,022,382 7,014,321 6,982,871 -0.56% 6,606,496 -5.39%Capital Project Funds 32,459,484 103,688,380 51,460,533 82,383,975 -20.55% 44,905,819 -45.49%Total Expenditures 298,777,177 $ 409,577,219 $ 326,353,073 $ 361,976,590 $ -11.62% $ 322,317,285 -10.96%

55 2026/27 – 2027/28 Operating Budget
Citywide Summaries

DETAIL OF EXPENDITURES BY CATEGORY
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Actual Budget Projected Budget % Change Budget % Change Personnel Services
Salaries 40,445,918 $ 47,612,366 $ 43,764,563 $ $ 49,374,950 3.70% $ 51,561,611 4.43%Overtime (1) 1,701,846 2,248,066 2,494,575 2,027,087 19.11% 2,051,277 1.19% Part-time 2,027,993 1,825,935 2,020,300 2,213,260 9.14% 2,371,994 7.17%Benefits (2) 28,116,691 25,156,426 24,634,022 25,169,552 -10.48% 26,803,264 6.49% Total Personnel Services 79,458,896 69,676,345 72,913,460 78,784,849 -0.85% 82,788,146 5.08% Supplies and Services
Operating Supplies 2,004,619 2,947,373 2,546,923 2,985,629 1.30% 3,076,103 3.03% Utilities 6,505,510 8,055,534 6,553,305 7,134,038 -11.44% 7,624,003 6.87%Repairs and Maintenance 5,135,177 7,602,837 6,533,548 7,415,683 -2.46% 7,647,029 3.12%Insurance 3,674,475 4,005,415 3,617,495 3,384,615 -15.50% 3,484,495 2.95%Special Services 4,741,663 5,651,725 5,119,484 5,618,565 -0.59% 5,545,917 -1.29% Communications 515,262 494,267 509,568 581,740 17.70% 618,092 6.25% Advertising 81,528 172,818 105,480 173,100 0.16% 178,538 3.14% Training and Conferences 425,218 705,490 555,759 715,344 1.40% 720,553 0.73% Water Treatment and Conveyance 10,666,034 11,654,168 11,352,125 13,372,027 14.74% 14,248,948 6.56%Purchased Water 3,393,440 5,076,598 4,025,952 4,935,758 -2.77% 5,948,312 20.51% Contributions 300,401 528,683 505,349 638,122 20.70% 648,308 1.60%Legal Services 601,226 1,121,587 881,486 1,181,373 5.33% 1,139,411 -3.55% Contractual Services 12,591,677 16,589,230 15,222,043 17,317,282 4.39% 17,854,832 3.10%Interfund Services 10,647,981 11,159,502 11,158,902 11,634,794 4.26% 11,999,200 3.13%Interest Expense 3,322,911 3,646,337 3,226,025 3,399,699 -6.76% 3,191,391 -6.13% Depreciation/Amortization 8,576,486 11,139,530 9,103,660 11,531,362 3.52% 12,830,783 11.27% Developer Reimbursement 614,770 894,902 594,669 799,508 -10.66% 734,340 -8.15% Other 7,206,800 10,652,865 8,746,894 9,915,728 -6.92% 9,385,182 -5.35% Total Supplies and Services 102,098,861 81,005,178 90,358,667 102,734,367 0.62% 106,875,437 4.03% Internal Services
Internal Service 23,041,309 21,965,423 21,965,423 21,992,063 0.12% 22,042,149 0.23% Total Internal Services 21,965,423 23,041,309 21,965,423 21,992,063 0.12% 22,042,149 0.23% Capital Outlay and Transfers Out
Capital Outlay 23,173,009 109,633,813 55,232,466 90,549,659 -17.41% 49,286,631 -45.57% Debt Service 8,857,880 10,143,915 7,659,826 8,189,930 -19.26% 8,092,386 -1.19% Transfers 93,023,456 86,276,311 78,223,231 59,725,722 -30.77% 53,232,536 -10.87% Total Capital Outlay and Transfers Out 206,054,039 125,054,345 141,115,523 158,465,311 -23.10% 110,611,553 -30.20% Total Expenditures 298,777,177 $ 409,577,219 $ 326,353,073 $ 361,976,590 $ -11.62% $ 322,317,285 -10.96% (1) Due to record-high personnel vacancies, overtime costs are projected to exceed budget, however there will be significant savings in regular salaries. Total Personnel Services projections will come in well below budget.
(2) Includes discretionary payments toward long-term pension liabilities of $3.3M in FY 2024/25 and $3.7M in FY 2025/26.

56 2026/27 – 2027/28 Operating Budget
Citywide Summaries

SUMMARY OF EXPENDITURES BY CATEGORY

57 2026/27 – 2027/28 Operating Budget
Citywide Summaries

SUMMARY OF EXPENDITURES BY CATEGORY AND FUND TYPE
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel ServicesGeneral Fund 44,290,895 $ 51,475,558 $ 47,595,353 $ $ 56,337,660 53,597,805 $ Enterprise Funds
Solid Waste Enterprise 5,122,150 5,793,656 5,374,988 6,291,481 6,004,513Water Enterprise 5,298,108 5,522,827 5,036,259 6,052,233 5,773,508Wastewater Enterprise 5,260,167 5,917,606 5,341,958 6,526,461 6,186,709Housing Enterprise 552,058 550,543 540,464 599,694 575,932 Internal Service Funds 7,507,620 8,306,865 7,306,353 5,185,722 4,940,946 Special Revenue Funds 1,645,347 1,891,841 1,718,085 1,794,895 1,705,436 Total Personnel Services 69,676,345 $ 79,458,896 $ 72,913,460 $ 78,784,849 $ 82,788,146 $ Annual Percentage Change 4.65% -0.85% 5.08%
Supplies and ServicesGeneral Fund 11,079,873 $ 14,647,777 $ 12,804,313 $ $ 14,625,048 14,469,452 $ Enterprise Funds
Solid Waste Enterprise 8,525,840 10,862,481 9,753,620 11,101,314 10,580,301Water Enterprise 21,739,886 25,600,522 24,474,251 28,637,601 26,659,895Wastewater Enterprise 8,783,228 12,621,940 10,031,647 12,788,705 12,038,288Housing Enterprise 334,610 539,595 410,255 498,207 489,865 Internal Service Funds 12,961,315 15,694,779 14,611,109 16,333,933 15,799,109 Special Revenue Funds 15,616,660 20,556,585 16,705,292 21,549,551 20,490,706 Debt Service Funds 1,661,490 1,574,798 1,566,737 1,340,848 1,456,136 Capital Project Funds 302,276 384 1,443 230 750,615
Total Supplies and Services 81,005,178 $ 102,098,861 $ 90,358,667 $ 102,734,367 $ 106,875,437 $ Annual Percentage Change 11.55% 0.62% 4.03%

58 2026/27 – 2027/28 Operating Budget
Citywide Summaries
SUMMARY OF EXPENDITURES BY CATEGORY AND FUND TYPE (continued) 2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Internal ServicesGeneral Fund 12,035,983 $ 12,053,922 $ 12,053,922 $ $ 12,334,537 12,000,296 $ Enterprise Funds
Solid Waste Enterprise 3,689,305 3,658,701 3,658,701 3,961,481 3,853,543 Water Enterprise 1,919,725 1,887,821 1,887,821 1,631,159 1,590,786 Wastewater Enterprise 1,873,205 1,850,669 1,850,669 1,714,390 1,670,961 Housing Enterprise 145,139 142,112 142,112 109,842 106,709 Internal Service Funds 1,105,440 1,074,097 1,074,097 809,851 792,986 Special Revenue Funds 2,272,512 1,298,101 1,298,101 1,480,889 1,976,782 Total Internal Services 23,041,309 $ 21,965,423 $ 21,965,423 $ 21,992,063 $ 22,042,149 $ Annual Percentage Change -4.67% 0.12% 0.23%
Capital Outlay and Transfers OutGeneral Fund 7,640,532 $ 5,345,332 $ 5,354,329 $ $ 3,341,972 4,952,906 $ Enterprise Funds
Solid Waste Enterprise 1,104,716 2,993,473 1,599,496 2,262,322 1,299,033 Water Enterprise 10,949,453 9,325,694 8,896,137 3,483,684 6,204,641 Wastewater Enterprise 16,443,316 11,517,464 10,800,919 1,233,239 2,683,952 Housing Enterprise 88,752 40,383 39,916 74,980 74,980
Internal Service Funds 2,770,833 10,422,852 6,719,194 12,253,436 15,784,175 Special Revenue Funds 48,587,882 57,273,261 50,798,858 37,790,683 40,305,529 Debt Service Funds 5,311,653 5,447,584 5,447,584 5,265,648 5,526,735 Capital Project Funds 32,157,208 103,687,996 51,459,090 44,905,589 81,633,360 Total Capital Outlay and Transfers Out 125,054,345 $ 206,054,039 $ 141,115,523 $ 158,465,311 $ 110,611,553 $ Annual Percentage Change 12.84% -23.10% -30.20%

59 2026/27 – 2027/28 Operating Budget
Ten-Year Projections

GENERAL FUND
2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/35 Projected Budget Budget Projected Projected Projected Projected Projected Projected Projected Fund Balance 7/1 29,411,944 $ 30,322,862 $ 30,137,340 $ 31,628,591 $ 31,660,591 $ 32,283,591 $ 32,785,591 $ 33,776,591 $ 34,632,591 $ 35,255,891 $ Add:

Revenues 66,223,464 66,816,619 69,384,074 70,873,000 72,646,000 74,597,000 76,724,000 79,525,000 82,118,000 84,740,000 Transfers In 12,495,371 18,018,318 18,746,394 15,535,000 15,692,000 16,621,000 17,540,000 17,777,000 18,471,000 18,500,000 Total Revenue 78,718,835 84,834,937 88,130,468 86,408,000 88,338,000 91,218,000 94,264,000 97,302,000 100,589,000 103,240,000 Less:

Expenditures 73,341,706 80,251,654 83,311,288 80,778,000 82,938,000 85,419,000 87,695,000 90,608,000 93,196,000 96,131,000 Operating Transfers Out 3,397,811 3,212,395 3,327,929 4,573,000 4,527,000 4,847,000 5,578,000 5,838,000 6,017,000 6,144,000 Total Appropriations 76,739,517 83,464,049 86,639,217 85,351,000 87,465,000 90,266,000 93,273,000 96,446,000 99,213,000 102,275,000 Revenue Over (Under) Appropriations 1,979,318 1,370,888 1,491,251 1,057,000 873,000 952,000 991,000 856,000 1,376,000 965,000 Non-Operating Transfers Out 1,068,400 1,556,410 0 1,025,000 250,000 450,000 0 0 752,700 0 Revenue Over (Under) Appropriations 910,918 (185,522) 1,491,251 32,000 623,000 502,000 991,000 856,000 623,300 965,000 Fund Balance 6/30 30,322,862 $ 30,137,340 $ 31,628,591 $ 31,660,591 $ 32,283,591 $ 32,785,591 $ 33,776,591 $ 34,632,591 $ 35,255,891 $ 36,220,891 $ Note, beginning in FY 2028/29, projected amounts account for budgetary savings resulting in lower total appropriations and transfer in requirements. Please see the Executive Summary - Long-Range Planning Fiscal Model discussion for assumptions utilized in the development of this schedule.

60 2026/27 – 2027/28 Operating Budget
Ten-Year Projections

SOLID WASTE ENTERPRISE FUND
2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/35 Projected Budget Budget Projected Projected Projected Projected Projected Projected Projected Net Assets 7/1 31,846,047 $ 35,951,184 $ 37,966,778 $ 40,019,748 $ 41,881,982 $ 43,690,588 $ 45,360,265 $ 46,944,819 $ 48,363,329 $ 49,688,171 $ Add:

Operating Revenues 21,246,608 22,453,951 23,407,246 24,106,627 24,819,636 25,457,010 26,167,125 26,902,592 27,692,594 28,469,268 Total Operating Revenue 21,246,608 22,453,951 23,407,246 24,106,627 24,819,636 25,457,010 26,167,125 26,902,592 27,692,594 28,469,268 Less:

Operations 19,140,475 21,180,538 21,860,390 22,761,343 23,538,899 24,325,907 25,132,589 26,045,931 26,942,121 27,890,452 Total Operating Appropriations 19,140,475 21,180,538 21,860,390 22,761,343 23,538,899 24,325,907 25,132,589 26,045,931 26,942,121 27,890,452 Revenue Over (Under)Operating Appropriations 2,106,133 1,273,413 1,546,856 1,345,284 1,280,737 1,131,103 1,034,536 856,661 750,473 578,816 Non-Operating Revenuesand Appropriations (1,246,330) (556,852) (1,756,208) (150,061) (360,061) (460,061) (160,061) (160,061) (160,061) (160,061) Revenue Over (Under)Appropriations 859,803 716,561 (209,352) 1,195,223 920,676 671,042 874,475 696,600 590,412 418,755 Adjustments to Net Assets (1) 1,299,033 3,245,334 2,262,322 667,011 887,930 998,635 710,079 721,910 734,430 747,158 Net Assets 6/30 (1) $ 37,966,778 35,951,184 $ 40,019,748 $ 41,881,982 $ 43,690,588 $ 45,360,265 $ 46,944,819 $ 48,363,329 $ 49,688,171 $ 50,854,084 $ Please see the Executive Summary - Long-Range Planning discussion for details on how this schedule is developed. (1) Some capital expenditures and transfers to fund capital projects are presented as an adjustment as these expenditures are eliminated in the calculation of Net Assets. For this reason, Net Assets presented here may differ from Fund Balance.

61 2026/27 – 2027/28 Operating Budget
Ten-Year Projections

WATER ENTERPRISE FUND
2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/35 Projected Budget Budget Projected Projected Projected Projected Projected Projected Projected Net Assets 7/1 178,468,545 $ 179,254,128 $ 180,377,320 $ 181,562,334 $ 183,307,191 $ 185,328,814 $ 187,578,416 $ 190,526,446 $ 194,414,730 $ 199,037,963 $ Add:

Operating Revenues 31,833,914 34,797,381 37,156,007 38,615,998 40,181,111 41,651,130 43,321,931 45,045,782 46,927,020 48,842,314 Total Operating Revenue 31,833,914 34,797,381 37,156,007 38,615,998 40,181,111 41,651,130 43,321,931 45,045,782 46,927,020 48,842,314 Less:

Operations 33,418,886 35,804,589 37,952,789 38,772,714 39,794,780 41,116,820 42,179,193 43,047,790 44,289,079 45,715,680 Total Operating Appropriations 33,418,886 35,804,589 37,952,789 38,772,714 39,794,780 41,116,820 42,179,193 43,047,790 44,289,079 45,715,680 Revenue Over (Under)Operating Appropriations (1,584,972) (1,007,208) (796,782) (156,716) 386,331 534,310 1,142,738 1,997,992 2,637,941 3,126,634 Non-Operating Revenuesand Appropriations (6,525,582) (4,074,241) (1,501,888) 203,047 (131,506) (103,557) (1,076,230) (1,076,230) (1,076,230) (1,076,230) Revenue Over (Under)Appropriations (8,110,554) (5,081,449) (2,298,670) 46,331 254,825 430,753 66,508 921,762 1,561,711 2,050,404 Adjustments to Net Assets (1) 6,204,641 8,896,137 3,483,684 1,698,526 1,766,798 1,818,849 2,881,522 2,966,522 3,061,522 3,166,522 Net Assets 6/30 (1) $ 180,377,320 179,254,128 $ 181,562,334 $ 183,307,191 $ 185,328,814 $ 187,578,416 $ 190,526,446 $ 194,414,730 $ 199,037,963 $ 204,254,889 $ Please see the Executive Summary - Long-Range Planning discussion for details on how this schedule is developed.(1) Some capital expenditures and transfers to fund capital projects are presented as an adjustment as these expenditures are eliminated in the calculation of Net Assets. For this reason, Net Assets may differ from Fund Balance.

62 2026/27 – 2027/28 Operating Budget
Ten-Year Projections

WASTEWATER ENTERPRISE FUND
2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/35 Projected Budget Budget Projected Projected Projected Projected Projected Projected Projected Net Assets 7/1 190,312,890 $ 193,138,830 $ 192,576,209 $ 193,239,266 $ 192,114,040 $ 191,426,253 $ 191,251,829 $ 191,971,063 $ 193,576,852 $ 195,619,853 $ Add:

Operating Revenues 20,050,214 19,333,337 19,992,613 21,040,978 22,086,619 23,343,517 24,788,619 26,311,147 27,358,195 28,423,332 Total Operating Revenue 20,050,214 19,333,337 19,992,613 21,040,978 22,086,619 23,343,517 24,788,619 26,311,147 27,358,195 28,423,332 Less:

Operations 17,511,862 21,141,359 22,044,588 24,853,954 25,471,069 26,223,626 26,784,202 27,429,418 28,048,612 28,701,615 Total Operating Appropriations 17,511,862 21,141,359 22,044,588 24,853,954 25,471,069 26,223,626 26,784,202 27,429,418 28,048,612 28,701,615 Revenue Over (Under)Operating Appropriations 2,538,352 (1,808,022) (2,051,975) (3,812,976) (3,384,450) (2,880,109) (1,995,583) (1,118,271) (690,417) (278,283) Non-Operating Revenuesand Appropriations (10,513,331) (1,438,551) (218,207) (7,294,464) (248,940) (238,458) (1,538,458) (1,538,458) (1,538,458) (1,538,458) Revenue Over (Under)Appropriations (7,974,979) (3,246,573) (2,270,182) (11,107,440) (3,633,390) (3,118,567) (3,534,041) (2,656,729) (2,228,875) (1,816,741) Adjustments to Net Assets (1) 2,683,952 10,800,919 2,933,239 9,982,214 2,945,603 2,944,143 4,253,275 4,262,518 4,271,876 4,278,972 Net Assets 6/30 (1) $ 192,576,209 193,138,830 $ 193,239,266 $ 192,114,040 $ 191,426,253 $ 191,251,829 $ 191,971,063 $ 193,576,852 $ 195,619,853 $ 198,082,084 $ Please see the Executive Summary - Long-Range Planning disussion for details on how this schedule is developed.(1) Some capital expenditures and transfers to fund capital projects are presented as an adjustment as these expenditures are eliminated in the calculation of Net Assets. For this reason, Net Assets presented here may differ from Fund Balance.

63 2026/27 – 2027/28 Operating Budget
Ten-Year Projections

HOUSING ENTERPRISE FUND
2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 2033/34 2034/35 Projected Budget Budget Projected Projected Projected Projected Projected Projected Projected Net Assets 7/1 5,253,407 $ 5,417,453 $ 5,556,655 $ 5,687,993 $ 5,823,271 $ 5,962,608 $ 6,106,124 $ 6,253,946 $ 6,406,203 $ 6,563,027 $ Add:

Revenues 1,296,793 1,386,688 1,414,061 1,456,483 1,500,177 1,545,183 1,591,538 1,639,284 1,688,463 1,739,117 Total Revenue 1,296,793 1,386,688 1,414,061 1,456,483 1,500,177 1,545,183 1,591,538 1,639,284 1,688,463 1,739,117 Less:

Operations 1,132,747 1,247,486 1,282,723 1,321,205 1,360,841 1,401,666 1,443,716 1,487,028 1,531,638 1,577,587 Total Appropriations 1,132,747 1,247,486 1,282,723 1,321,205 1,360,841 1,401,666 1,443,716 1,487,028 1,531,638 1,577,587 Revenue Over (Under)Operating Appropriations 164,046 139,202 131,338 135,278 139,336 143,517 147,822 152,257 156,824 161,529 Net Assets 6/30 5,417,453 $ 5,556,655 $ 5,687,993 $ 5,823,271 $ 5,962,608 $ 6,106,124 $ 6,253,946 $ 6,406,203 $ 6,563,027 $ 6,724,557 $ Projected revenues and operating appropriations are increased annually by a 3% CPI for FY 2028/29 through FY 2034/35.

64 2026/27 – 2027/28 Operating Budget
Fund Balances

FUND BALANCES
The City’s Fund Balances represent accumulated funds available to be spent in the future. The majority of the City’s fund balances are restricted for specific purposes and are not available for general purposes.

FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28
Actuals Projected Budget Budget
General Fund 29,411,944 $ 30,322,862 $ $ 31,628,591 30,137,340 $ Enterprise Funds 405,880,889 390,819,205 378,700,080 383,346,946 Internal Service Funds 84,781,492 80,328,159 57,546,599 67,705,586 Special Revenue Funds 54,249,229 49,516,975 56,849,332 52,491,930 Debt Service Funds 18,532,146 18,491,629 18,442,732 18,474,571 Capital Project Funds 75,285,502 73,311,303 24,407,020 40,173,094 Total Fund Balance 668,141,202 $ 642,790,133 $ 592,329,467 $ 567,574,354 $ • The General Fund balance is decreasing in FY 2026/27 due to the use of fund balance committed in FY 2025/26 for remaining Strategic Initiative costs and funding the Comprehensive General Plan Update project, partially offset by increases necessary to meet the 30% reserve requirement. In FY 2027/28, the fund balance is projected to increase in order to meet the 30% reserve requirement. • The Internal Service Funds balance is decreasing due to the budgeted use of $9.6 million for citywide vehicle and equipment replacements from FY 2025/26 through FY 2027/28. These purchases are included in expenditures but not yet capitalized or included in fund balance. Once purchased these new vehicles will be added back to the fund balance total. Additional fund balance decreases are due to scheduled parks and LLAD replacements of $2.9 million and facilities replacements of $1.9 million. Also, $10.0 million from the Pension/OPEB Obligation Fund is budgeted to be transferred to the General Fund for budget stabilization purposes in FY 2026/27 through FY 2027/28, although the majority of this transfer is not expected to be made due to expenditure savings and conservative budgeting practices.
• Development Impact Fee revenues are collected to pay for infrastructure necessary from growth and development and are accounted for in Special Revenue Funds. Several projects were funded from Development Impact Fee funds in FY 2025/26 including the Brentwood Boulevard Widening North - Phase I and Pump Station 2.4 Installation projects.

65 2026/27 – 2027/28 Operating Budget
Fund Balances
• Capital Project Funds balance is projected to decrease as resources are used to construct capital projects, including the Lone Tree Way Roadway Improvements, Lone Tree Way – Union Pacific At-Grade Crossing, Sand Creek Sports Complex, Wastewater Treatment Plant Expansion – Phase II, Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I and several water projects. Funds were previously accumulated in the Capital Project Funds for this purpose. • The FY 2027/28 Citywide fund balances detailed above do not include the capitalization of approximately $68 million of certain Solid Waste, Water and Wastewater Improvement projects, and as such are understated. After adjusting for the future capitalized assets, the City is still expecting Fund Balance drawdowns of approximately $28 million for certain significant Roadway, Parks and Trails and Community Facilities Improvement projects expected to be completed by the end of FY 2027/28. These balances represent funds accumulated over many years for capital project purposes. These projects, detailed above, create public assets for governmental activities but do not increase fund balances in accordance with governmental accounting standards.

66 2026/27 – 2027/28 Operating Budget
Fund Balances

GENERAL FUND
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Fund Balance, Beginning of Year 29,411,579 $ 29,411,944 $ 29,411,944 $ 30,322,862 $ 30,137,340 $ Revenues 63,458,409 65,151,364 66,223,464 69,384,074 66,816,619 Transfers In 11,589,239 15,512,123 12,495,371 18,746,394 18,018,318 Expenditures (69,330,565) (79,192,977) (73,341,706) (83,311,288) (80,251,654) Transfers Out (5,716,718) (4,329,612) (4,466,211) (3,327,929) (4,768,805) Revenues Over (Under) Expenditures 365 (2,859,102) 910,918 1,491,251 (185,522) Fund Balance, End of Year 29,411,944 $ 26,552,842 $ 30,322,862 $ 30,137,340 $ 31,628,591 $ Fund Balance:Committed
General Plan Update 622,600 $ 984,900 $ 1,350,000 $ $ 783,200 307,300 $ City Council Redistricting 125,000 150,000 150,000 200,000 175,000 Future Capital Projects 800,000 800,000 1,300,000 1,300,000 1,300,000 Future Strategic Initiatives 364,960 0 171,960 0 0
Police Department 5th Beat 2,363,275 2,363,275 2,363,275 2,363,275 2,363,275 Successor Agency Payment Plan 687,303 0 0 0 0
Total Committed 4,298,175 4,963,138 5,335,235 4,646,475 4,145,575 Unassigned
Undesignated 24,448,806 22,254,667 24,987,627 26,982,116 25,991,765 Total Unassigned 22,254,667 24,448,806 24,987,627 26,982,116 25,991,765 Percent of Operating Appropriations 30.15% 26.72% 30.00% 30.00% 30.00% Total Fund Balance, End of Year 29,411,944 $ 26,552,842 $ 30,322,862 $ 30,137,340 $ 31,628,591 $

67 2026/27 – 2027/28 Operating Budget
Fund Balances

OTHER FUNDS
Fund Balance Fund Balance Fund Balance Fund Balance
& Reserves & Reserves & Reserves & Reserves
Fund # Fund Name at 6/30/2025 Revenues Expenditures at 6/30/2026 Revenues Expenditures at 6/30/2027 Revenues Expenditures at 6/30/2028ENTERPRISE FUNDS 540,543 Solid Waste Enterprise $ 31,846,047 $ 20,386,805 21,246,608 $ $ 32,705,850 $ 21,737,390 22,453,951 $ $ 33,422,411 $ 23,616,598 23,407,246 $ $ 33,213,059 560,563 Water Enterprise 178,468,545 40,294,468 32,183,914 170,357,991 40,228,830 35,147,381 165,276,542 39,804,677 37,506,007 162,977,872 590,593 Wastewater Enterprise 190,312,890 28,025,193 20,050,214 182,337,911 22,579,910 19,333,337 179,091,338 22,262,795 19,992,613 176,821,156 510,511,513 Housing Enterprise 5,253,407 1,132,747 1,296,793 5,417,453 1,247,486 1,386,688 5,556,655 1,282,723 1,414,061 5,687,993 Total Enterprise Funds 405,880,889 89,839,213 74,777,529 390,819,205 85,793,616 78,321,357 383,346,946 86,966,793 82,319,927 378,700,080

INTERNAL SERVICE FUNDS
701 Information Systems (1) (482,253) 4,878,663 4,542,130 (818,786) 5,263,518 4,997,803 (1,084,501) 5,523,921 5,285,201 (1,323,221) 702 Vehicle and Equipment Replacement (2) 21,951,110 5,359,388 2,476,477 19,068,199 6,560,009 3,262,791 15,770,981 7,121,324 3,244,965 11,894,622 703 Information Systems Replacement 4,091,489 803,595 1,039,384 4,327,278 1,206,564 1,053,423 4,174,137 861,767 1,026,219 4,338,589 704 Facilities Replacement 12,059,665 1,349,879 1,530,271 12,240,057 4,493,037 1,584,273 9,331,293 544,699 1,601,138 10,387,732 705 Tuition 86,794 16,663 17,887 88,018 32,310 17,827 73,535 32,370 17,163 58,328 706 Fleet Maintenance Services 375,113 2,622,707 2,670,167 422,573 2,927,553 2,811,898 306,918 3,001,324 2,918,979 224,573 707 Facilities Maintenance Services 1,058,644 2,231,921 2,183,174 1,009,897 2,250,758 1,923,481 682,620 2,325,355 1,994,679 351,944 708 Parks and LLAD Replacement 28,493,960 3,049,822 1,789,063 27,233,201 3,483,039 2,425,378 26,175,540 3,642,447 1,848,523 24,381,616 709 Insurance 819,607 3,480,723 3,979,676 1,318,560 3,519,450 3,119,454 918,564 3,618,834 3,218,844 518,574710 Pension/OPEB Obligation 16,327,363 5,917,392 5,029,191 15,439,162 7,580,978 3,498,315 11,356,499 7,910,901 3,268,244 6,713,842 Total Internal Service Funds 84,781,492 29,710,753 25,257,420 80,328,159 37,317,216 24,694,643 67,705,586 34,582,942 24,423,955 57,546,599

SPECIAL REVENUE FUNDS
203-209 Gas Tax 3,348,304 3,690,844 3,784,700 3,442,160 3,917,982 3,862,614 3,386,792 3,924,945 3,890,555 3,352,402 214 SB1186 Disability Access 181,549 1,993 32,449 212,005 16,000 30,837 226,842 10,121 31,188 247,909 216 Police Grants 456,562 449,360 626,728 633,930 400,000 412,250 646,180 400,000 412,188 658,368 217 Grants 529,032 535,695 103,973 97,310 747,253 749,353 99,410 225,000 226,950 101,360 219 Economic Development Grant 339,842 182,900 239,475 396,417 258,000 245,547 383,964 290,000 249,178 343,142 230 Citywide Park Assessment District 4,943,864 6,742,905 8,257,214 6,458,173 7,805,633 7,823,532 6,476,072 8,262,000 8,038,473 6,252,545 231 Community Facilities District #2 65,395 734,148 739,532 70,779 778,644 753,632 45,767 793,693 768,301 20,375 232 Community Facilities District #3 645,433 2,412,371 2,437,763 670,825 2,574,906 2,409,976 505,895 2,533,571 2,365,355 337,679 233,235 Community Facilities District #4 827,393 3,466,406 3,484,208 845,195 3,952,612 3,579,198 471,781 4,054,047 3,675,404 93,138 234 Community Facilities District #5 689,249 3,157,850 3,166,154 697,553 3,533,961 3,283,652 447,244 3,794,822 3,539,913 192,335 250 Water Development Impact Fee (3) 7,104,332 6,937,432 2,882,812 3,049,712 1,784,721 3,422,774 4,687,765 1,647,606 3,287,403 6,327,562 251 Roadway Development Impact Fee (4) 1,560,571 7,842,801 2,836,681 (3,445,549) 1,485,737 3,587,899 (1,343,387) 1,202,572 3,895,784 1,349,825 252 Parks and Trails Development Impact Fee (4) (2,989,165) 982,162 1,663,304 (2,308,023) 1,000,665 2,727,375 (581,313) 749,679 3,264,513 1,933,521 255 Wastewater Development Impact Fee (3) 6,854,846 861,861 1,399,585 7,392,570 2,374,368 2,109,143 7,127,345 2,368,623 2,297,640 7,056,362 256 Community Facilities Development Impact Fee (4) (256,555) 164,451 121,459 (299,547) 170,553 204,424 (265,676) 153,439 216,230 (202,885) 261 Development Impact Fee Administration 50,632 225,020 174,388 0 201,009 242,631 41,622 151,071 257,653 148,204 (1) This Internal Service Fund includes Pension and OPEB liability accruals, which result in a negative fund balance. This fund maintains a positive cash balance.(2) The fiscal year-end cash balance of this fund is projected to be $7.5M for FY 2025/26, $7.2M for FY 2026/27 and $6.5M for FY 2027/28.(3) Certain Special Revenue Funds are presented utilizing cash balances.(4) These Special Revenue Funds have funded projects in advance of receiving development impact fees, which result in a negative fund balance. 2025/26 Projected 2026/27 Budget 2027/28 Budget

68 2026/27 – 2027/28 Operating Budget
Fund Balances
OTHER FUNDS (continued)
Fund Balance Fund Balance Fund Balance Fund Balance
& Reserves & Reserves & Reserves & Reserves
Fund # Fund Name at 6/30/2025 Revenues Expenditures at 6/30/2026 Revenues Expenditures at 6/30/2027 Revenues Expenditures at 6/30/2028 SPECIAL REVENUE FUNDS (Continued)
262 Agriculture Land Administration $ 874,095 $ 52,741 80,983 $ $ 902,337 $ 140,920 27,425 $ $ 788,842 $ 47,243 22,993 $ $ 764,592 263 Agriculture Land Acquisition 3,939,028 64,342 339,623 4,214,309 195,386 61,486 4,080,409 1,462 56,723 4,135,670 264 First-Time Homebuyer 2,025,681 130,762 41,765 1,936,684 261,189 52,500 1,727,995 261,256 48,750 1,515,489 265 Affordable Housing In-Lieu Fee 3,636,390 707,869 91,407 3,019,928 692,993 101,500 2,428,435 721,319 68,250 1,775,366 267 Public Art Administration 1,025,014 18,157 73,362 1,080,219 5,882 38,935 1,113,272 5,961 37,279 1,144,590 268 Public Art Acquisition 3,052,210 12,027 259,692 3,299,875 4,345 116,094 3,411,624 4,638 111,319 3,518,305 269 Parking In-Lieu 469 0 15 484 0 16 500 0 15 515
272 Riparian Mitigation Site Maintenance 81,748 2,200 3,236 82,784 5,584 2,800 80,000 2,600 2,600 80,000 280 Asset Forfeiture 23,453 2,000 849 22,302 2,000 601 20,903 2,000 585 19,488 281 Abandoned Vehicle Abatement 191,947 70,000 47,903 169,850 130,000 47,000 86,850 130,000 43,250 100 285 PEG Media 654,388 384 21,092 675,096 20,545 24,057 678,608 20,596 23,112 681,124 293 Measure J 2,049,825 1,566,147 1,377,137 1,860,815 1,626,589 1,398,532 1,632,758 1,626,685 1,413,854 1,419,927 302 City Low Income Housing 436,917 5,000 670 432,587 5,000 350 427,937 5,000 325 423,262 6xx Landscape and Lighting Assessment Districts 11,906,780 29,500,508 31,499,923 13,906,195 30,385,976 30,137,275 13,657,494 29,226,069 28,727,637 13,159,062 Total Special Revenue Funds 54,249,229 70,520,336 65,788,082 49,516,975 64,478,453 67,453,408 52,491,930 62,616,018 66,973,420 56,849,332

DEBT SERVICE FUNDS
445 Capital Improvement Revenue Refunding Bonds Series 2021 A & B 9,616,594 2,072,990 2,050,440 9,594,044 2,083,369 2,070,520 9,581,195 1,768,750 1,742,445 9,554,890 448 General Obligation Bonds Series 2002 58,380 730,295 711,807 39,892 765,565 760,853 35,180 805,615 799,614 29,179 461 2019 Civic Center Project Lease Revenue Refunding Bonds 8,857,172 3,423,648 3,424,169 8,857,693 3,344,624 3,345,127 8,858,196 3,241,993 3,242,460 8,858,663 466 2015 Lease Financing 0 787,388 787,388 0 789,313 789,313 0 790,138 790,138 0 Total Debt Service Funds 18,532,146 7,014,321 6,973,804 18,491,629 6,982,871 6,965,813 18,474,571 6,606,496 6,574,657 18,442,732

CAPITAL PROJECT FUNDS
336 Roadway Improvements 17,334,862 10,732,235 7,207,437 13,810,064 11,548,368 5,115,124 7,376,820 11,947,531 19,584,321 15,013,610337 Community Facilities Improvements 12,526,758 1,379,326 2,072,755 13,220,187 3,708,831 3,729,253 13,240,609 13,212,653 1,721,619 1,749,575 352 Parks and Trails Improvements 22,564,349 13,038,011 2,001,178 11,527,516 12,882,976 1,955,361 599,901 2,101,250 2,052,250 550,901 380 Civic Center Capital Improvement Financing Program 54,381 1,183,455 1,179,121 50,047 1,108,820 1,107,780 49,007 1,010,376 1,009,325 47,956 381 City Capital Improvement Financing Program (1) (943,656) 832,816 910,797 (865,675) 864,523 971,083 (759,115) 995,991 1,030,639 (724,467) 392 Capital Infrastructure 537,114 0 567,234 1,104,348 750,000 58,665 413,013 0 19,841 432,854 393 Vineyards Projects 584,868 0 391,107 975,975 800,000 304,500 480,475 0 139,750 620,225 542 Solid Waste Improvements 0 250,000 1,010,000 760,000 650,000 400,000 510,000 2,000,000 1,700,000 210,000 562 Water Improvements 10,943,878 3,196,829 15,217,047 22,964,096 16,536,479 3,504,000 9,931,617 7,202,000 1,702,000 4,431,617592 Wastewater Improvements 11,682,948 20,847,861 18,929,658 9,764,745 33,533,978 32,100,000 8,330,767 6,436,018 180,000 2,074,749 Total Capital Project Funds 75,285,502 51,460,533 49,486,334 73,311,303 82,383,975 49,245,766 40,173,094 44,905,819 29,139,745 24,407,020 TOTAL OTHER FUNDS 638,729,258 $ $ 248,545,156 222,283,169 $ $ 612,467,271 $ 276,956,131 226,680,987 $ $ 562,192,127 $ 235,678,068 209,431,704 $ $ 535,945,763 (1) This Capital Project Fund includes a loan payable for funding projects in advance of receiving revenue, which results in a negative fund balance. This fund maintains a positive cash balance. 2025/26 Projected 2026/27 Budget 2027/28 Budget

69 2026/27 – 2027/28 Operating Budget
Fund Balances

SUMMARY OF CHANGES IN FUND BALANCE
Major Funds The General Fund and Water Enterprise Fund are classified as major budgetary funds in both FY 2026/27 and FY 2027/28. In FY 2026/27, the Solid Waste Enterprise Fund and Wastewater Improvements Fund are also classified as major budgetary funds. The method used for determining a Major Budgetary Fund can be found on page 34. The General Fund projects a reduction in fund balance of less than 1% in FY 2026/27 due primarily to the use of fund balance committed in FY 2025/26 for remaining Strategic Initiative costs and funding the Comprehensive General Plan Update project, partially offset by increases necessary to meet the 30% reserve requirement. The FY 2027/28 General Fund balance increases as needed to meet the 30% reserve requirement. The Water Enterprise projects a reduction in fund balance of just under 3% in FY 2026/27 and approximately 1% in FY 2027/28 as a result of funding capital expenditures not yet recognized as capitalized assets. The Solid Waste Enterprise Fund projects an increase in fund balance of 2% in FY 2026/27 from revenue generated for upcoming cost increases due to organics regulations. The Wastewater Improvements Fund projects a reduction in fund balance of approximately 15% as funds are utilized to complete capital projects. The large revenue and expenditures that qualify the fund for Major Fund classification are related to the Wastewater Treatment Plant Expansion – Phase II project. Non-Major Funds (in Aggregate) The change in fund balance for all other non-major budgetary funds in the aggregate is projected to be a decrease of 11.1% for FY 2026/27 and 6.0% for FY 2027/28. The decreases are primarily in Capital Project Fund balances as resources are used to construct various capital projects. The decline in Capital Project Funds has been anticipated for this purpose.

Projected Budget Budget Budget
Fund Balance Fund Balance Fund Balance Fund Balance
& Reserves & Reserves & Reserves & Reserves
Fund # Fund Name at 6/30/2026 at 6/30/2027 Change % Change Fund # Fund Name at 6/30/2027 at 6/30/2028 Change % Change

GENERAL FUND GENERAL FUND
100 General Fund 30,322,862 $ 30,137,340 $ (185,522) $ -0.61% 100 General Fund 30,137,340 $ 31,628,591 $ 1,491,251 $ 4.95%

ENTERPRISE FUNDS ENTERPRISE FUNDS
540, 543 Solid Waste Enterprise 32,705,850 33,422,411 716,561 2.19% 560, 563 Water Enterprise 165,276,542 162,977,872 (2,298,670) -1.39% 560, 563 Water Enterprise 170,357,991 165,276,542 (5,081,449) -2.98%

CAPITAL PROJECT FUNDS ALL OTHER NON-MAJOR FUNDS
592 Wastewater Improvements 9,764,745 8,330,767 (1,433,978) -14.69% xxx All Other Non-Major Funds 396,915,585 372,967,891 (23,947,694) -6.03%

ALL OTHER NON-MAJOR FUNDS
xxx All Other Non-Major Funds 399,638,685 355,162,407 (44,476,278) -11.13%

70 2026/27 – 2027/28 Operating Budget
Revenues
FY 2026/27 GENERAL FUND REVENUE BY CATEGORY
$84.8 Million

71 2026/27 – 2027/28 Operating Budget
Revenues

GENERAL FUND REVENUE SUMMARY
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget % Change Budget % Change Taxes and Fines 31,803,242 $ 34,058,653 $ 34,256,850 $ $ 34,728,369 1.97% $ 35,672,574 2.72% Use of Money and Property 2,352,591 1,120,869 1,177,254 1,186,210 5.83% 1,115,459 -5.96%Community Development 2,856,314 3,418,643 3,642,156 4,223,491 23.54% 3,917,279 -7.25% Engineering 2,569,688 3,098,917 2,580,298 1,971,098 -36.39% 3,045,293 54.50% Parks and Recreation 5,464,219 5,503,842 5,585,078 6,053,394 9.98% 6,479,927 7.05% Intergovernmental Agencies 6,728,825 6,896,504 7,032,475 7,168,505 3.94% 7,365,065 2.74% Current Services 384,407 317,887 321,937 330,756 4.05% 338,286 2.28% Charges for Services 9,844,747 10,205,648 10,194,962 10,678,346 4.63% 10,963,741 2.67% Other Revenue 1,454,376 530,401 1,432,454 476,450 -10.17% 486,450 2.10% Transfers In 11,589,239 15,512,123 12,495,371 18,018,318 16.16% 18,746,394 4.04% TOTAL GENERAL FUND REVENUE 75,047,648 $ 80,663,487 $ 78,718,835 $ 84,834,937 $ 88,130,468 $ Annual Percentage Change 4.89% 5.17% 3.88%

72 2026/27 – 2027/28 Operating Budget
Revenues

GENERAL FUND SCHEDULE OF INTERFUND TRANSFERS IN
2025/26 2026/27 2027/28
From Fund Purpose Projected Budget BudgetGas Tax Street Operations 1,789,845 $ $ 1,921,402 1,914,544 $ Community Facilities District #2 Public Safety 726,758 778,671 763,616Community Facilities District #3 Public Safety 1,512,009 1,613,489 1,660,792Community Facilities District #4 Public Safety 3,242,698 3,820,649 3,720,576Community Facilities District #5 Public Safety 3,082,693 3,712,114 3,451,622Public Art Acquisition Art Commission 516 749 726 Abandoned Vehicle Abatement Vehicle Abatement 70,000 130,000 130,000Measure J Street Operations 1,500,000 1,560,000 1,560,000Community Facility Projects Return of Excess CIP Funding 570,852 0 0Pension/OPEB Obligation Interest 0 0 70,000Pension/OPEB Obligation Pension/OPEB Funding Contribution 0 5,209,320 4,746,442 Total Transfers In $ 18,018,318 12,495,371 $ 18,746,394 $

73 2026/27 – 2027/28 Operating Budget
Revenues

MAJOR GENERAL FUND RECURRING REVENUE SOURCES
2024/25 % of General 2025/26 % of General 2026/27 % of General 2027/28 % of General Actual Fund Revenue Projected Fund Revenue Budget Fund Revenue Budget Fund Revenue Property Tax 16,536,157 $ 22.03% 17,197,039 $ 21.85% $ 17,690,002 20.85% $ 18,199,846 20.65% Sales Tax 11,410,844 15.20% 13,385,464 17.00% 13,247,326 15.62% 13,560,497 15.39% Community Facilities District Transfers In 8,268,140 11.02% 8,564,158 10.88% 9,596,606 11.31% 9,924,923 11.26% Motor Vehicle In-Lieu Tax 6,582,011 8.77% 6,844,665 8.70% 7,004,181 8.26% 7,196,116 8.17% Development 5,426,002 7.23% 6,222,454 7.90% 6,194,589 7.30% 6,962,572 7.90% Parks and Recreation Property Tax 3,448,740 4.60% 3,539,861 4.50% 3,609,653 4.25% 3,713,506 4.21% Parks and Recreation Program Fees 1,992,017 2.65% 2,019,846 2.57% 2,415,736 2.85% 2,737,573 3.11% Gas Tax Transfers In 1,862,861 2.48% 1,789,845 2.27% 1,914,544 2.26% 1,921,402 2.18% Franchise Fees 1,711,396 2.28% 1,698,868 2.16% 1,779,675 2.10% 1,866,139 2.12% Major Recurring Revenue Sources
The City of Brentwood has several recurring revenue sources that support the General Fund operational budget. In FY 2026/27, the most significant of these revenue sources, based on the percentage of the total revenue budget, are: 1) Property Tax; 2) Sales Tax; 3) CFD Transfers In; 4) Motor Vehicle In-Lieu Tax; 5) Development; 6) Parks and Recreation Property Tax; 7) Parks and Recreation Program Fees; 8) Gas Tax Transfers In and 9) Franchise Fees. Detailed below are the assumptions used for estimating the major revenue sources for FY 2026/27 and FY 2027/28. Property Tax Contra Costa County levies a tax of 1% on the assessed valuation of property within the county. The City of Brentwood receives approximately a 12.1% share of this 1% levy for property located within the City limits. In recent years, the City has had moderate increases in property tax revenues. In FY 2024/25 and FY 2025/26, the City’s property tax base increased by 4.0% each year. These increases were a result of modest increases in property values combined with a historically slower rate of new development.

74 2026/27 – 2027/28 Operating Budget
Revenues
Property tax revenues are expected to increase from $252 per capita in FY 2024/25 to $268 per capita in the FY 2027/28 budget. The FY 2026/27 estimate of property tax revenue of $17.7 million represents 20.9% of General Fund revenues and is a 2.9% increase from FY 2025/26 projection. This conservative estimate expects that housing values will remain relatively stable. The budgeted revenues for FY 2026/27 and FY 2027/28 are based on the estimates of new housing and non-residential development, increased taxable values from turnover during the year and by the change in California Consumer Price Index (CPI) of 2%. Typically, locally assessed real property subject to taxation is adjusted each year by 2% as noted in Proposition 13. This increase was compared to estimates from the City’s property tax revenue consultant’s projections for FY 2026/27 and FY 2027/28 for reasonableness. A comparison of the City’s General Fund property tax per capita revenue to other local cities has been included to provide further understanding of the City’s revenue base and its ability to provide services to the City’s residents. The comparable cities were selected from neighboring counties, based on available data from the City’s property tax consultant. Every city receives a different percentage of each property tax dollar levied by the county. This fact, along with differing property values and land use, can cause significant variances in the per capita property tax amount among cities (e.g. Pleasanton has significant office and commercial property tax revenues which raise their per capita receipts). The chart to the right demonstrates that Brentwood receives less property tax revenue per capita than the average for comparison cities. It should be noted that services provided by each city can vary (e.g. fire, library, animal services) and may impact allocations.

City 1/1/2025 Population 2025/26 Est. Revenue Per Capita Pleasanton 77,232 1,084.11 $ Benicia 26,195 776.33Dublin 74,691 772.20Livermore 85,899 567.42Martinez 36,817 338.41Walnut Creek 337.14 69,927 Danville 42,960 331.32Union City 284.52 66,657
Brentwood (1) 261.56 65,747
Vacaville 103,181 256.49San Ramon 83,391 254.21Tracy 98,215 217.43Vallejo 122,207 212.46Fairfield 120,720 176.14Concord 122,650 172.20Antioch 116,781 146.42Stockton 320,877 140.80Pleasant Hill 33,601 133.04Oakley 46,826 95.65Pittsburg 76,374 60.06Average Comparison City 330.90 89,547 $

PROPERTY TAX
(1) Excludes payments received from the county for the Agency's share of the Redevelopment Property Tax Trust Fund residual distribution.

75 2026/27 – 2027/28 Operating Budget
Revenues
Sales Tax Sales tax revenue is the General Fund’s second largest individual revenue source and varies depending upon economic conditions and activity. The City of Brentwood receives a 1% share of all taxable sales generated within its borders. In addition to this 1% share, the City receives a small portion of an additional, statewide voter-approved 1/2% sales tax amount which is dedicated for public safety purposes.

Excluding public safety, the FY 2026/27 sales tax budget is $13.2 million and represents 15.6% of General Fund revenues. This amount reflects a 1.0% decrease from the FY 2025/26 projected revenue. In March of FY 2024/25, a new Costco location opened; however, the associated sales tax was not properly allocated to the City by the State. In FY 2025/26, the correction of this misallocation resulted in a significant one-time catch-up payment, which inflated revenues for that year. The FY 2027/28 budget reflects a moderate 2.4% increase over the FY 2026/27 budget. Prior to the addition of the Costco location, average annual sales tax growth was approximately 1.0% from FY 2021/22 through FY 2023/24, following a period of high inflation that weakened consumer demand. This represents a slowdown from the historical average annual growth rate of 2.75% during the five fiscal years preceding FY 2021/22. The FY 2026/27 and FY 2027/28 budgets reflect a higher baseline in part due to the addition of the new Costco location, with modest growth projected in each year. The sales tax revenue budgets for FY 2026/27 and FY 2027/28 were compared to estimates from the City’s sales tax revenue consultants for reasonableness. The multicity comparison of calendar year 2025 sales tax revenue, shown above, illustrates the City has room for additional economic development to increase per capita revenue. Due to delays in correct allocation reporting for the new Costco location, the City’s calendar year 2025 data does not include any Costco revenue. It is anticipated the City’s ranking will move up in future comparisons.

City 1/1/2025 Population
2025 Calendar
Revenue Per
Capita
Tracy 98,215 847.99 $ Livermore 85,899 354.24Walnut Creek 69,927 349.84 Dublin 74,691 303.11Pleasanton 77,232 283.14Concord 122,650 265.83Pleasant Hill 33,601 259.03Vacaville 103,181 228.05Fairfield 120,720 217.82Benicia 26,195 214.45Stockton 320,877 205.03 Brentwood 65,747 147.98
Union City 66,657 144.06San Ramon 83,391 133.15Danville 42,960 129.36Pittsburg 76,374 128.49Vallejo 122,207 124.83Martinez 36,817 123.35Antioch 116,781 118.67Oakley 46,826 48.20Average Comparison City 89,547 231.33 $

SALES TAX

76 2026/27 – 2027/28 Operating Budget
Revenues
Community Facilities District Transfers In All new developments in the City are required to be included in a CFD. The City uses a Special Revenue Fund to account for special benefit taxes levied on property owners within the CFD. CFD special tax revenue is restricted to the following allowable uses: public safety services; joint use school facilities; community facilities; and construction, acquisition and maintenance of open spaces, flood drains and storm drains. On an annual basis, the City transfers the majority of this revenue to the General Fund to fund public safety services. Budgeted growth in this revenue source is driven by new development in the City combined with an annual inflation increase (approximately 2%) in existing CFD special tax rates. CFD special taxes are levied on parcels for which a building permit has been issued before January 1 of the prior fiscal year. This timing results in a lag between permit issuance and the generation of CFD revenue. Revenue budgets are based on the previous fiscal year’s budgeted revenue, plus revenue generated from estimates of the new taxable parcels that will be added in the year. For FY 2026/27 and FY 2027/28, new taxable parcel assumptions are based on FY 2024/25 actual permit activity and FY 2025/26 budgeted permits, respectively.

77 2026/27 – 2027/28 Operating Budget
Revenues
Motor Vehicle In-Lieu TaxThe State Revenue and Taxation code imposes an annual license fee of 0.65% of the market value of motor vehicles in-lieu of a local motor vehicle property tax. Additionally, the City receives Property Tax In-Lieu of Vehicle License Fee (VLF) revenue which is considered Motor Vehicle In-Lieu Tax revenue for reporting purposes and makes up the majority of this revenue category. As a result of the State Budget Act of 2014, allocation of the Motor Vehicle In-Lieu Tax is driven by the change in the City’s property tax values, not by population. Due to increases in the City’s assessed valuations, revenue from the Motor Vehicle In-Lieu Tax has increased an average of 5.1% per year from FY 2023/24 through FY 2025/26. The budget for FY 2026/27 includes a 2.3% increase in revenue to a total of $7.0 million, followed by an increase in FY 2027/28 of 2.7% to $7.2 million. These increases are based on the analysis utilized in projecting property tax, discussed in the Property Tax section above.

Development RevenueDevelopment fees are collected to offset the cost of inspection; plan retention and review; record keeping; materials investigation; special inspection management and overhead of the Building, Planning and Engineering divisions. The largest sources of development revenue for FY 2026/27 and FY 2027/28 are building permits, building plan check fees, engineering inspection fees and project administration. There were 57 single-family and no multi-family residential permits issued in FY 2023/24 and 51 single-family and no multi-family residential permits issued in FY 2024/25. In FY 2025/26, a total of 142 singlefamily and no multi-family permits are expected to be issued by yearend. Projected revenue of $6.2 million for FY 2026/27 is based on new development estimates of 175 single-family residential, 100 multifamily residential and 75,000 square feet of commercial, office and industrial permits. Revenue projections of $7.0 million in FY 2027/28 is based on 125 single-family residential, 200 multi-family residential and 75,000 square feet of commercial, office and industrial permits.

78 2026/27 – 2027/28 Operating Budget
Revenues
In addition to estimated revenues for permits issued for new development, estimated revenues from all other permits and services provided by the Building, Planning and Engineering divisions are included in the budget. Parks and Recreation Property Tax Contra Costa County levies a tax of 1% on the assessed valuation of property within the county. The City of Brentwood Parks and Recreation Department receives approximately 2.4% of the 1% levy for property located within the City limits. These revenues are used to support the Parks and Recreation Department programs and services. The FY 2026/27 budget of $3.6 million and FY 2027/28 budget of $3.7 million represent 4.3% and 4.2% of General Fund total revenue, respectively. The budgeted amounts for Parks and Recreation property taxes are estimated consistent with the analysis utilized in projecting property tax, discussed in the Property Tax section above.

Parks and Recreation Program Fees The Parks and Recreation department offers a variety of sports and recreation programs and rental of various parks facilities. Fees are collected for facility rental and programs according to a cost recovery policy set by the City Council. The budget for program fees for FY 2026/27 is expected to be $2.4 million and includes revenue from the new Sand Creek Sports Complex (SCSC), planned to be operational halfway through the fiscal year. The FY 2027/28 budget increases by

13.3%, to $2.7 million, and assumes a full year of operations for the SCSC.

79 2026/27 – 2027/28 Operating Budget
Revenues
Gas Tax Transfers InThe State of California imposes a tax on motor vehicle and aircraft fuel, with a portion of these funds being allocated to cities to help fund street improvements and maintenance. These funds are commonly referred to as “Gas Tax” revenues. The City transfers Gas Tax revenues into the General Fund to support street maintenance. The FY 2025/26 revenue estimate of $1.8 million and the budget of $1.9 million for both FY 2026/27 and FY 2027/28 are all based on projections provided by the California Local Government Finance Almanac (CLGFA). Additional taxes collected under the authority of SB 1 – Road Maintenance and Rehabilitation Account (RMRA) will be used to directly fund road maintenance capital projects and are not currently budgeted as a revenue source for the General Fund.

Franchise FeesThe City charges local wireless, cable, telephone and electric utilities for their use of City owned streets and right-of-way. Franchise fees have posted minimal average annual increases of 1.0% from FY 2023/24 through FY 2025/26 due to cord-cutting and transitions to digital media. Revenues for FY 2026/27 and FY 2027/28 are budgeted to increase 4.8% and 4.9% per year, respectively. In general, franchise fee revenue budgets are estimated based on an analysis of existing contracts, changes to the terms expected in the budget period, and the effects on revenue of service demand trends, development and population growth.

80 2026/27 – 2027/28 Operating Budget
Revenues

OTHER CITY REVENUE SOURCES
Solid Waste User Fees Charges for Solid Waste Enterprise services provided by the City are set in accordance with Proposition 218 and are required to be sufficient to cover the necessary operating expenses and capital improvements costs of the Enterprise. Five-year rate studies are developed that include the future enterprise operating expenditures and capital budgets. City Council's approval of the enterprise rates for the five-year period provide the basis for the Solid Waste revenue budget.

Water User Fees Charges for Water Enterprise services provided by the City are set in accordance with Proposition 218 and are required to be sufficient to cover the necessary operating expenses, debt service and capital improvements costs of the Enterprises. Five-year rate studies are developed that include the future enterprise operating expenditures, debt and capital budgets. City Council's approval of the enterprise rates for the five-year period provide the basis for the Water revenue budget.

81 2026/27 – 2027/28 Operating Budget
Revenues
Wastewater User Fees Charges for Wastewater Enterprise services provided by the City are set in accordance with Proposition 218 and are required to be sufficient to cover the necessary operating expenses, debt service and capital improvements costs of the Enterprises. Five-year rate studies are developed that include the future enterprise operating expenditures and capital budgets. City Council's approval of the enterprise rates for the five-year period provide the basis for the Wastewater revenue budget.

82 2026/27 – 2027/28 Operating Budget
Revenues
Development Impact Fee Revenue Water, Wastewater, Roadway, Community Facilities, and Parks and Trails development impact fees are collected for all new development in the City of Brentwood. These fees are collected for the purpose of constructing or expanding Master Planned City infrastructure. The current Development Impact Fee Program was adopted in 2021. The budgeted revenue of $11.2 million in FY 2026/27 and $12.3 million in FY 2027/28, is calculated based on the estimated number of singlefamily and multi-family dwelling units and commercial/office/industrial development permits projected to be issued in the respective fiscal years. Building Permit ProjectionsGrowth within the City is a major factor in determining future General Fund revenue, as virtually all of the largest General Fund revenue sources are impacted by development. Revenue is impacted directly through permit fees, or indirectly from a larger property and sales tax base from which to support operations and capital projects. Development impact fee revenue is also directly related to the volume of development within the City. The following permit projections represent currently known development projects. As future projects are identified, annual permit projections will be updated.

Fiscal Year 2021/22 2022/23 2023/24 2024/25 2025/26 Projected 2026/27 Budget 2027/28 Budget Single-Family Units Per Year 326 76 57 51 142 175 125Multi-Family Units Per Year 358 0 0 3 0 100 200Sq. Ft. Per Year (1) 46,461 17,865 16,056 174,864 69,370 75,000 75,000 (1) Sq. Ft. refers to the square footage of Commercial, Office and Industrial development.

Building Permits

83 2026/27 – 2027/28 Operating Budget
Revenues
FY 2026/27 CITYWIDE REVENUE BY FUND TYPE
$311.5 Million

84 2026/27 – 2027/28 Operating Budget
Revenues

REVENUE SUMMARY BY FUND
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeGENERAL FUND 100 General Fund 75,047,648 $ 80,663,487 $ 78,718,835 $ $ 84,834,937 5.17% $ 88,130,468 3.88% Total General Fund 80,663,487 75,047,648 78,718,835 84,834,937 5.17% 88,130,468 3.88%

ENTERPRISE FUNDS
540,543 Solid Waste Enterprise 21,369,352 21,318,928 21,246,608 22,453,951 5.32% 23,407,246 4.25% 560,563 Water Enterprise 45,016,372 34,511,552 32,183,914 35,147,381 1.84% 37,506,007 6.71% 590,593 Wastewater Enterprise 32,280,649 18,458,645 20,050,214 19,333,337 4.74% 19,992,613 3.41% 510,511,513 Housing Enterprise 1,304,590 1,285,558 1,296,793 1,386,688 7.87% 1,414,061 1.97% Total Enterprise Funds 75,574,683 99,970,963 74,777,529 78,321,357 3.63% 82,319,927 5.11%

INTERNAL SERVICE FUNDS
701 Information Systems 4,332,357 4,543,359 4,542,130 4,997,803 10.00% 5,285,201 5.75% 702 Vehicle and Equipment Replacement 5,177,208 2,444,599 2,476,477 3,262,791 33.47% 3,244,965 -0.55% 703 Information Systems Replacement 1,435,213 925,303 1,039,384 1,053,423 13.85% 1,026,219 -2.58% 704 Facilities Replacement 1,736,372 1,438,431 1,530,271 1,584,273 10.14% 1,601,138 1.06% 705 Tuition 16,782 19,569 17,887 17,827 6.23% 17,163 -3.72% 706 Fleet Maintenance Services 2,673,520 2,645,849 2,670,167 2,811,898 6.28% 2,918,979 3.81% 707 Facilities Maintenance Services 2,140,391 2,199,456 2,183,174 1,923,481 -12.55% 1,994,679 3.70% 708 Parks and LLAD Replacement 3,472,445 1,784,242 1,789,063 2,425,378 35.93% 1,848,523 -23.78% 709 Insurance 4,127,121 3,979,667 3,979,676 3,119,454 -21.62% 3,218,844 3.19% 710 Pension/OPEB Obligation 5,923,966 4,468,536 5,029,191 3,498,315 -21.71% 3,268,244 -6.58% Total Internal Service Funds 24,446,224 31,038,162 25,257,420 24,694,643 1.02% 24,423,955 -1.10%

85 2026/27 – 2027/28 Operating Budget
Revenues
REVENUE SUMMARY BY FUND (continued)
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS 203-209 Gas Tax 4,414,438 $ 3,545,054 $ 3,784,700 $ $ 3,862,614 8.96% $ 3,890,555 0.72% 214 SB1186 Disability Access 32,231 27,512 32,449 30,837 12.09% 31,188 1.14% 216 Police Grants 339,170 458,482 626,728 412,250 -10.08% 412,188 -0.02% 217 Grants 678,038 2,683,042 103,973 749,353 -72.07% 226,950 -69.71% 219 Economic Development Grant 228,976 216,609 239,475 245,547 13.36% 249,178 1.48% 230 Citywide Park Assessment District 8,053,241 8,092,520 8,257,214 7,823,532 -3.32% 8,038,473 2.75%231 Community Facilities District #2 725,246 743,384 739,532 753,632 1.38% 768,301 1.95% 232 Community Facilities District #3 2,417,061 2,435,745 2,437,763 2,409,976 -1.06% 2,365,355 -1.85% 233,235 Community Facilities District #4 3,379,019 3,491,709 3,484,208 3,579,198 2.51% 3,675,404 2.69% 234 Community Facilities District #5 3,040,685 3,181,931 3,166,154 3,283,652 3.20% 3,539,913 7.80% 250 Water Development Impact Fee 2,406,045 2,321,187 2,882,812 3,422,774 47.46% 3,287,403 -3.96%251 Roadway Development Impact Fee 2,697,176 2,224,687 2,836,681 3,587,899 61.28% 3,895,784 8.58%252 Parks and Trails Development Impact Fee 1,333,783 1,746,830 1,663,304 2,727,375 56.13% 3,264,513 19.69%255 Wastewater Development Impact Fee 1,517,279 1,262,122 1,399,585 2,109,143 67.11% 2,297,640 8.94%256 Community Facilities Development Impact Fee 46,441 130,596 121,459 204,424 56.53% 216,230 5.78%261 Development Impact Fee Administration 128,136 161,072 174,388 242,631 50.64% 257,653 6.19%262 Agriculture Land Administration 117,794 18,839 80,983 27,425 45.58% 22,993 -16.16% 263 Agriculture Land Acquisition 489,489 80,788 339,623 61,486 -23.89% 56,723 -7.75%264 First-Time Homebuyer 87,614 35,750 41,765 52,500 46.85% 48,750 -7.14% 265 Affordable Housing In-Lieu Fee 188,750 87,750 91,407 101,500 15.67% 68,250 -32.76% 267 Public Art Administration 87,887 31,805 73,362 38,935 22.42% 37,279 -4.25% 268 Public Art Acquisition 298,018 98,597 259,692 116,094 17.75% 111,319 -4.11%269 Parking In-Lieu 24 44 15 16 -63.64% 15 -6.25% 272 Riparian Mitigation Site Maintenance 4,096 2,200 3,236 2,800 27.27% 2,600 -7.14% 280 Asset Forfeiture 8,768 338 849 601 77.81% 585 -2.66% 281 Abandoned Vehicle Abatement 52,374 45,186 47,903 47,000 4.01% 43,250 -7.98% 285 PEG Media 35,009 15,441 21,092 24,057 55.80% 23,112 -3.93% 293 Measure J 1,371,465 1,301,709 1,377,137 1,398,532 7.44% 1,413,854 1.10%302 City Low Income Housing 607 413 670 350 -15.25% 325 -7.14% 6xx Landscape and Lighting Assessment Districts 29,550,721 31,306,972 31,499,923 30,137,275 -3.74% 28,727,637 -4.68% Total Special Revenue Funds 65,748,314 63,729,581 65,788,082 67,453,408 2.59% 66,973,420 -0.71%

86 2026/27 – 2027/28 Operating Budget
Revenues
REVENUE SUMMARY BY FUND (continued)
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeDEBT SERVICE FUNDS 445 Capital Improvement Revenue Refunding Bonds Series 2021 A & B 1,121,265 $ 2,049,204 $ 2,050,440 $ $ 2,070,520 1.04% $ 1,742,445 -15.85% 448 General Obligation Bonds Series 2002 681,001 725,007 711,807 760,853 4.94% 799,614 5.09% 461 2019 Civic Center Project Lease Revenue Refunding Bonds 3,043,114 3,425,007 3,424,169 3,345,127 -2.33% 3,242,460 -3.07% 466 2015 Lease Financing 790,294 792,116 787,388 789,313 -0.35% 790,138 0.10% Total Debt Service Funds 6,991,334 5,635,674 6,973,804 6,965,813 -0.37% 6,574,657 -5.62%

CAPITAL PROJECT FUNDS
336 Roadway Improvements 9,524,951 9,282,464 7,207,437 5,115,124 -44.89% 19,584,321 282.87% 337 Community Facilities Improvements 1, 3,274,899 206,241 2,072,755 3,729,253 13.87% 1,721,619 -53.83% 352 Parks and Trails Improvements 6,534,971 2,001,178 2,001,178 1,955,361 -2.29% 2,052,250 4.96% 380 Civic Center Capital Improvement Financing Program 1,190,199 1,179,314 1,179,121 1,107,780 -6.07% 1,009,325 -8.89% 381 City Capital Improvement Financing Program 1,000,646 841,624 910,797 971,083 15.38% 1,030,639 6.13% 392 Capital Infrastructure 631,962 0 567,234 58,665 100.00% 19,841 -66.18% 393 Vineyards Projects 432,195 0 391,107 304,500 100.00% 139,750 -54.11% 542 Solid Waste Improvements 259,150 1,010,000 1,010,000 400,000 -60.40% 1,700,000 325.00% 562 Water Improvements 4,737,172 16,022,448 15,217,047 3,504,000 -78.13% 1,702,000 -51.43% 592 Wastewater Improvements 7,399,436 31,200,000 18,929,658 32,100,000 2.88% 180,000 -99.44% Total Capital Project Funds 64,811,927 32,916,923 49,486,334 49,245,766 -24.02% 29,139,745 -40.83% TOTAL FUNDS $ 318,235,969 308,338,951 $ 301,002,004 $ 311,515,924 $ -2.11% $ 297,562,172 -4.48%

87 2026/27 – 2027/28 Operating Budget
Expenditures
FY 2026/27 GENERAL FUND EXPENDITURE SUMMARY
$85.0 Million

88 2026/27 – 2027/28 Operating Budget
Expenditures

GENERAL FUND EXPENDITURE SUMMARY
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Actual Budget Projected Budget % Change Budget % Change Legislative 432,266 $ 516,805 $ 406,742 $ $ 529,088 2.38% $ 543,718 2.77% City Manager 2,884,337 3,500,184 2,813,078 3,576,477 2.18% 3,389,615 -5.22% City Attorney 1,708,577 2,535,298 2,076,999 2,382,934 -6.01% 2,496,205 4.75% Community Development 5,498,891 6,984,045 6,004,606 6,673,571 -4.45% 6,839,520 2.49% Engineering 3,978,922 4,746,085 4,161,133 4,542,034 -4.30% 4,738,057 4.32% Finance and Information Systems 3,030,702 3,280,409 3,202,988 3,342,039 1.88% 3,480,764 4.15% Human Resources 1,917,946 2,426,335 2,336,659 2,552,459 5.20% 2,616,038 2.49% Parks and Recreation 9,030,843 10,595,954 9,956,722 10,682,247 0.81% 11,285,764 5.65% Police Department 32,522,083 36,061,474 34,324,094 37,556,472 4.15% 39,177,697 4.32% Streets 4,431,728 5,221,550 4,837,831 5,574,188 6.75% 5,842,927 4.82% Successor Agency 1,682,821 838,436 824,328 14,107 -98.32% 0 -100.00% Community Services 1,273,540 1,386,098 1,372,443 1,517,727 9.50% 1,565,185 3.13% Non-Departmental 937,909 1,100,304 1,024,083 1,308,311 18.90% 1,335,798 2.10% Transfers Out 5,716,718 4,329,612 4,466,211 4,768,805 10.14% 3,327,929 -30.21%TOTAL GENERAL FUND EXPENDITURES 75,047,283 $ 83,522,589 $ 77,807,917 $ 85,020,459 $ 86,639,217 $ Annual Percentage Change 3.68% 1.79% 1.90%

89 2026/27 – 2027/28 Operating Budget
Expenditures

GENERAL FUND SCHEDULE OF INTERFUND TRANSFERS OUT
2025/26 2026/27 2027/28
To Fund Purpose Projected Budget BudgetTransfers OutRoadway Improvements Countywide Smart Signals 228,393 $ $ 0 0 $ Roadway Improvements Pavement Management Program 1,110,596 1,184,321 1,146,914Community Facilities Improvements Comprehensive General Plan Update 0 0 1,350,000Community Facilities Improvements Corporation Yard Security Improvements 0 0 60,990Community Facilities Improvements Fleet Electrification 199,901 0 0Community Facilities Improvements Hydrodynamic Separator at Marsh Creek 0 0 100,000Parks and Trails Improvements Basketball Court Lighting – Homecoming & Windsor Parks 327,400 0 0Parks and Trails Improvements Sand Creek Sports Complex 0 0 45,420Parks and Trails Improvements Trail Pavement Management Program 100,000 100,000 100,000Parks and LLAD Transfers Contribution to Citywide Parks and LLADs 2,187,215 2,043,608 1,965,481Pension/OPEB Obligation Anticipated Excess Fund Balance 312,706 0 0 Total Transfers Out 4,466,211 $ 4,768,805 $ 3,327,929 $

90 2026/27 – 2027/28 Operating Budget
Expenditures

GENERAL FUND EXPENDITURES BY CATEGORY
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget % Change Budget % Change Personnel Services $ 51,475,558 44,290,895 $ 47,595,353 $ $ 53,597,805 4.12% $ 56,337,660 5.11% Supplies and Services 14,647,777 11,079,873 12,804,313 14,469,452 -1.22% 14,625,048 1.08% Internal Services 12,053,922 12,035,983 12,053,922 12,000,296 -0.44% 12,334,537 2.79% Capital Outlay 1,015,720 1,923,814 888,118 184,101 -81.87% 14,043 -92.37% SUBTOTAL GENERAL FUND OPERATIONS 69,330,565 79,192,977 73,341,706 80,251,654 1.34% 83,311,288 3.81% Transfers Out 5,716,718 4,329,612 4,466,211 4,768,805 10.14% 3,327,929 -30.21% TOTAL GENERAL FUND EXPENDITURES 75,047,283 $ 83,522,589 $ 77,807,917 $ 85,020,459 $ 86,639,217 $ Annual Percentage Change 3.68% 1.79% 1.90%
Total General Fund Budgeted Employee Allocation 215.23 215.23 215.23 215.73 215.73 Total General Fund Elected and Appointed Positions 30.00 30.00 30.00 30.00 30.00

91 2026/27 – 2027/28 Operating Budget
Expenditures

GENERAL FUND EXPENDITURES
Personnel Services Including transfers out of $1.9 million for retiree medical benefits, personnel expenditures comprise the majority of General Fund appropriations, representing approximately 67% of General Fund operating expenses by FY 2027/28. Total budgeted personnel expenditures for FY 2026/27 are $53.6 million, a 4.1% increase from the FY 2025/26 budget of $51.5 million. The increase is due to a combination of a cost of living increase of 3%, health insurance inflation, growing annual pension contributions and higher demand for part-time staffing. In FY 2027/28, personnel expenditures increase to $56.3 million, or 5.1%, due to a placeholder cost of living increase, and anticipated increases to health insurance costs and pension contributions.

As illustrated in the chart on the left, personnel costs will increase in the upcoming two budget years. FY 2025/26 projected personnel costs are substantially below the budgeted amount, mainly due to personnel vacancies. Although five Police Officer positions were authorized in FY 2021/22 to form a new 5th geographic beat, these positions have not yet been filled and additional Police department vacancies have resulted in significant budget savings. Turnover and retirements in other departments have added to the projected vacancy savings. For FY 2026/27, one regular part-time Administrative Assistant I/II position has been added to support the Human Resources division’s increased administrative needs from growth in the City’s workforce.

92 2026/27 – 2027/28 Operating Budget
Expenditures
Supplies and Services The FY 2026/27 budget for supplies and services decreased by 1.0% from the FY 2025/26 budget. This modest change primarily reflects tighter adjustments to better align budgeted amounts with expected costs. Key reductions from FY 2025/26 include $273,000 in carryover Strategic Initiative costs and lower contractual services expenditures. These decreases are partially offset by increased costs associated with the November 2026 election. In FY 2027/28, the supplies and services budget increases by $0.2 million (1.1%). While utilities and other inflationary cost pressures contribute to this increase, they are partially offset by a $172,000 reduction in carryover Strategic Initiative costs and the absence of one-time election expenses.

Internal Services Internal Services costs of $12.0 million are budgeted for FY 2026/27, representing a 0.4% decrease from the FY 2025/26 budget of $12.1 million. This decrease is primarily attributable to lower general liability insurance costs, reduced OPEB expenditures, and decreased allocations for fleet and facilities maintenance. These savings are partially offset by increased allocations for information systems and equipment replacement. In FY 2027/28, Internal Services costs are projected to increase by 2.8%, driven mainly by higher expenditures for information systems, facilities maintenance, and insurance.

93 2026/27 – 2027/28 Operating Budget
Expenditures
Total General Fund ExpendituresTotal General Fund expenditures presented in the accompanying chart include personnel services, supplies and services and internal services, as well as operational transfers. Non-operating transfers, including funding for CIP projects, are not included in these totals, as the variation from one year to the next would diminish any value derived from analyzing the trends. Total expenditures on a per capita basis will increase from the FY 2025/26 projected actual of $1,157 to $1,244 per capita in FY 2026/27. This increase over FY 2025/26 projected actual is due primarily to personnel expenditure increases. Personnel costs are rising from cost of living, health insurance and annual pension contributions increases. In addition, supplies and services costs will increase in FY 2026/27 due primarily to higher contractual services and utilities costs. In FY 2027/28, the per capita cost increase is driven by higher personnel costs (annual cost of living and benefit cost increases); CPI increases in supplies and services; internal services costs up from the rising cost of information systems and facilities maintenance; offset by decreases from completion of carryover Strategic Initiatives in the prior year.

94 2026/27 – 2027/28 Operating Budget
Expenditures
FY 2026/27 CITYWIDE EXPENDITURES BY FUND TYPE
$362.0 Million

95 2026/27 – 2027/28 Operating Budget
Expenditures

CITYWIDE EXPENDITURES
The table below is a summary of the City’s expenditures by fund type. General Fund expenditures are discussed in detail beginning on page

91. The expenditure decreases in the Enterprise Funds in FY 2025/26 and FY 2026/27 is due to decreases in funding of Water and Wastewater capital projects.

FY 2024/25 FY 2025/26 FY 2026/27 FY 2027/28
Actual Projected Budget Budget
General Fund 75,047,283 $ 77,807,917 $ $ 86,639,217 85,020,459 $ Enterprise Funds 91,829,658 89,839,213 86,966,793 85,793,616 Internal Service Funds 24,345,208 29,710,753 34,582,942 37,317,216 Special Revenue Funds 68,122,401 70,520,336 62,616,018 64,478,453 Debt Service Funds 6,973,143 7,014,321 6,606,496 6,982,871 Capital Project Funds 32,459,484 51,460,533 44,905,819 82,383,975 Total Expenditures 298,777,177 $ 326,353,073 $ 361,976,590 $ 322,317,285 $ Several of the City’s Internal Service funds accumulate resources for replacement of City assets and expenditures can vary greatly from year to year due to the timing of the City’s replacement needs. The increase in projected expenditures in FY 2025/26 is due primarily to higher levels of vehicle and equipment replacement purchases and facilities replacement projects. The increase in FY 2026/27 is primarily due to increases in vehicle and equipment and facilities replacements and a budgeted transfer from the Pension/OPEB Obligation Fund to the General Fund for budget stabilization. Internal Service Fund expenditures decrease in FY 2027/26 mainly due to decreases in facilities replacement projects, partially offset by increases in vehicle and equipment replacements.

Special Revenue Funds, in total, are projected to show declines in budgeted expenses in each of the next two fiscal years. Within the Special Revenue Fund category, the Citywide Park Assessment District and Landscape and Lighting Assessment Districts are showing budgetexpenditure increases in FY 2026/27 due to higher utility costs and maintenance costs for new infrastructure. In addition, various grant funds and Development Impact Fee funds are considered Special Revenue Funds. Grant funding is variable and dependent upon timing of projects receiving grant funding. Development Impact Fee revenues are collected to pay for the infrastructure capital projects necessary from growth and development. As the timing of funding capital projects varies, the Development Impact Fee funds show large decreases in expenditures in FY 2026/27 due to the timing of funding of capital projects.

96 2026/27 – 2027/28 Operating Budget
Expenditures
Expenditures in the Capital Project Funds are highly variable from one year to the next, depending upon the volume and type of projects currently under construction. For example, the FY 2026/27 budget includes $25.0 million for the Wastewater Treatment Plant Expansion – Phase II project, $16.5 million for various water improvement projects, $11.5 million for various roadway improvement projects and $9.8 million for the Sand Creek Sports Complex project. FY 2027/28 budget includes $10.1 million for the Lone Tree Way Roadway Improvement project, $8.0 million for the Lone Tree Way – Union Pacific At-Grade Crossing project, $9.0 million for the Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I project, $7.2 million for various water improvement projects and $5.0 million for the Wastewater Treatment Plant Expansion – Phase II project.

97 2026/27 – 2027/28 Operating Budget
Expenditures

EXPENDITURE SUMMARY BY FUND
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeGENERAL FUND 100 General Fund 75,047,283 $ 83,522,589 $ 77,807,917 $ $ 85,020,459 1.79% $ 86,639,217 1.90% 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 Enterprise 18,442,011 23,308,311 20,386,805 21,737,390 -6.74% 23,616,598 8.65% 560,563 Water Enterprise 39,907,172 42,336,864 40,294,468 40,228,830 -4.98% 39,804,677 -1.05% 590,593 Wastewater Enterprise 32,359,916 31,907,679 28,025,193 22,579,910 -29.23% 22,262,795 -1.40% 510,511,513 Housing Enterprise 1,120,559 1,272,633 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%

INTERNAL SERVICE FUNDS
701 Information Systems 4,576,639 5,157,351 4,878,663 5,263,518 2.06% 5,523,921 4.95% 702 Vehicle and Equipment Replacement 2,252,081 5,364,519 5,359,388 6,560,009 22.29% 7,121,324 8.56% 703 Information Systems Replacement 816,217 1,040,031 803,595 1,206,564 16.01% 861,767 -28.58%704 Facilities Replacement 1,560,301 363,500 1,349,879 4,493,037 187.96% 544,699 -87.88%705 Tuition 31,685 6,715 16,663 32,310 1.97% 32,370 0.19% 706 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 1, 2,364,858 919,978 2,231,921 2,250,758 -4.82% 2,325,355 3.31% 708 Parks and LLAD Replacement 2,326,852 3,306,635 3,049,822 3,483,039 5.33% 3,642,447 4.58% 709 Insurance 3,979,667 3,663,482 3,480,723 3,519,450 -11.56% 3,618,834 2.82% 710 Pension/OPEB Obligation 6,141,776 9,968,372 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%

98 2026/27 – 2027/28 Operating Budget
Expenditures
EXPENDITURE SUMMARY BY FUND (continued)
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeSPECIAL REVENUE FUNDS 203-209 Gas Tax $ 3,693,393 3,704,909 $ 3,690,844 $ $ 3,917,982 6.08% $ 3,924,945 0.18% 214 SB1186 Disability Access 1,230 22,270 1,993 16,000 -28.15% 10,121 -36.74% 216 Police Grants 231,434 515,733 449,360 400,000 -22.44% 400,000 0.00% 217 Grants 5,209,789 482,047 535,695 747,253 -85.66% 225,000 -69.89% 219 Economic Development Grant 207,900 292,925 182,900 258,000 -11.92% 290,000 12.40% 230 Citywide Park Assessment District 7,064,421 7,804,589 6,742,905 7,805,633 0.01% 8,262,000 5.85% 231 Community Facilities District #2 715,437 747,380 734,148 778,644 4.18% 793,693 1.93% 232 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 3,341,528 3,549,859 3,466,406 3,952,612 11.35% 4,054,047 2.57% 234 Community Facilities District #5 3,029,744 3,234,056 3,157,850 3,533,961 9.27% 3,794,822 7.38% 250 Water Development Impact Fee 2,550,121 6,956,268 6,937,432 1,784,721 -74.34% 1,647,606 -7.68%251 Roadway Development Impact Fee 5,992,863 8,176,812 7,842,801 1,485,737 -81.83% 1,202,572 -19.06% 252 Parks and Trails Development Impact Fee 3,079,231 987,871 982,162 1,000,665 1.30% 749,679 -25.08% 255 Wastewater Development Impact Fee 4,422,489 2,825,210 861,861 2,374,368 -15.96% 2,368,623 -0.24%256 Community Facilities Development Impact Fee 167,450 173,130 164,451 170,553 -1.49% 153,439 -10.03% 261 Development Impact Fee Administration 250,114 226,521 225,020 201,009 -11.26% 151,071 -24.84% 262 Agriculture Land Administration 63,732 130,021 52,741 140,920 8.38% 47,243 -66.48%263 Agriculture Land Acquisition 3,251 259,402 64,342 195,386 -24.68% 1,462 -99.25% 264 First-Time Homebuyer 31,120 131,509 130,762 261,189 98.61% 261,256 0.03% 265 Affordable Housing In-Lieu Fee 668,163 825,378 707,869 692,993 -16.04% 721,319 4.09% 267 Public Art Administration 58,214 18,842 18,157 5,882 -68.78% 5,961 1.34% 268 Public Art Acquisition 319,942 16,399 12,027 4,345 -73.50% 4,638 6.74%269 Parking In-Lieu 2 0 0 0 -100.00% 0 0.00% 272 Riparian Mitigation Site Maintenance 5,516 2,200 2,200 5,584 153.82% 2,600 -53.44% 280 Asset Forfeiture 2,000 237 2,000 2,000 0.00% 2,000 0.00%281 Abandoned Vehicle Abatement 0 70,000 70,000 130,000 85.71% 130,000 0.00% 285 PEG Media 3,770 555 384 20,545 444.96% 20,596 0.25% 293 Measure J 1,411,460 1,572,469 1,566,147 1,626,589 3.44% 1,626,685 0.01% 302 City Low Income Housing 0 5,000 5,000 5,000 0.00% 5,000 0.00% 6xx Landscape and Lighting Assessment Districts 27,937,614 31,105,870 29,500,508 30,385,976 -2.31% 29,226,069 -3.82% Total Special Revenue Funds 81,019,788 68,122,401 70,520,336 64,478,453 -20.42% 62,616,018 -2.89%

99 2026/27 – 2027/28 Operating Budget
Expenditures
EXPENDITURE SUMMARY BY FUND (continued)
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Fund # Fund Name Actual Budget Projected Budget % Change Budget % ChangeDEBT SERVICE FUNDS 445 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 General Obligation Bonds Series 2002 695,265 730,296 730,295 765,565 4.83% 805,615 5.23% 461 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 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 Roadway Improvements 8,669,431 17,000,078 10,732,235 11,548,368 -32.07% 11,947,531 3.46% 337 Community Facilities Improvements 635,348 9,494,086 1,379,326 3,708,831 -60.94% 13,212,653 256.25% 352 Parks and Trails Improvements 2,664,710 18,650,439 13,038,011 12,882,976 -30.92% 2,101,250 -83.69% 380 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 City Capital Improvement Financing Program 530,718 834,527 832,816 864,523 3.59% 995,991 15.21% 392 Capital Infrastructure 2,285,454 0 0 750,000 100.00% 0 -100.00% 393 Vineyards Projects 0 0 0 800,000 100.00% 0 -100.00% 542 Solid Waste Improvements 602,275 1,010,000 250,000 650,000 -35.64% 2,000,000 207.69% 562 Water Improvements 5,983,574 21,109,635 3,196,829 16,536,479 -21.66% 7,202,000 -56.45% 592 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 $ 409,577,219 298,777,177 $ 326,353,073 $ 361,976,590 $ -11.62% $ 322,317,285 -10.96%

100
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

INTRODUCTION TO DEPARTMENT AND PERFORMANCE BUDGETS
The City of Brentwood Strategic Plan incorporates six focus areas that represent elements from the City’s General Plan – 1) Public Works; 2) Police Services; 3) Economic Development; 4) Community Development; 5) Parks & Recreation Services and 6) Fiscal Sustainability and Operational Management. The City’s most recent Strategic Plan was adopted by the City Council in February 2022 for FY 2022/23 – 2023/24. Since that time, the City Council has amended and extended the Strategic Plan, most recently in February 2025. While a new Strategic Plan has not yet been formally adopted for FY 2026/27 - 2027/28, the City Manager has identified over 100 high-priority departmental projects and initiatives to be completed in the upcoming two fiscal years and has organized them by Strategic Plan focus area (see Appendix). This is expected to form the framework of the next Strategic Plan. This Budget includes the funding necessary to complete carryover initiatives from the current 2022/23 – 2023/24 Strategic Plan along with funding for many of the 100 high-priority projects. The department budgets in this section provide status updates on initiatives included in the FY 2022/23 - 2023/24 Strategic Plan and Department Performance Measures that reference applicable Strategic Plan focus areas. The table below represents the performance budgets funding sources, by City department, for FY 2026/27, as well as the total employee allocation.

Total Employee
Department General Fund Enterprise Special Revenue Internal Service Total AllocationLegislative 529,088 $ 0 $ 0 $ 0 $ $ 0.50 529,088 City Manager 3,576,477 0 0 0 8.50 3,576,477
City Attorney 2,382,934 0 0 0 6.00 2,382,934Community Development 6,673,571 821,583 0 0 26.00 7,495,154Engineering 4,542,034 0 0 0 14.07 4,542,034Finance and Information Systems 3,342,039 3,762,582 0 5,263,518 35.00 12,368,139Human Resources 2,552,459 0 0 0 7.50 2,552,459Parks and Recreation 10,681,247 0 3,630,700 0 29.60 14,311,947Police 37,556,472 0 0 0 107.00 37,556,472Public Works 5,574,188 77,338,229 0 4,228,060 110.33 87,140,477Total 77,410,509 $ 81,922,394 $ 3,630,700 $ 9,491,578 $ 172,455,181 $ 344.50 Total Employee Allocation 215.73 95.35 9.42 24.00 344.50 2026/27 Fund Type

101
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

LEGISLATIVE

102
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

LEGISLATIVE
The Legislative budget section is comprised of the members of the City Council, as well as the City’s Commissions and Committees. The City Council is composed of a directly elected Mayor and four City Council members elected by district. Implementation of City Council policy is accomplished through the adoption of ordinances, policies, and resolutions; the approval of contracts and agreements; and adoption of the City budget. The City Council is also responsible for appointing members to all City Commissions and Committees.

Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1201 City Council $ 464,285 395,371 $ 371,584 $ $ 501,578 487,335 $ 100-2202 Planning Commission 35,751 26,658 23,724 27,217 26,987 100-5106 Park and Recreation Commission 10,423 7,200 7,048 9,972 9,966 100-5107 Youth Commission 5,247 2,562 3,870 4,202 4,074 100-5109 Arts Commission 1,099 475 516 749 726
Total $ 516,805 432,266 $ 406,742 $ $ 543,718 529,088 $ Annual Percentage Change -5.90% 2.38% 2.77%

DEPARTMENT BUDGET SUMMARY
Division #

103
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

LEGISLATIVE
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 278,836 203,866 $ 180,172 $ $ 297,752 288,073 $ Supplies and Services 96,342 84,190 84,943 99,815 98,574Internal Services 141,627 141,527 141,627 146,151 142,441Total $ 516,805 432,266 $ 406,742 $ $ 543,718 529,088 $ Total Employee Allocation 0.50 0.50 0.50 0.50 0.50Total Elected and Appointed Employees 30.00 30.00 30.00 30.00 30.00 Expenditures by Category
Expenditure AnalysisPersonnel No employee allocation changes. Supplies and Services There was not a significant increase or decrease in supplies and services.

Internal Services There was not a significant increase or decrease in Internal Services.

104
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

105
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

106
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY MANAGER
9 Total Positions (1)
(1) Total positions may differ from department total allocation. (2) The Public Information Officer (PIO) position is not expected to be filled until a review of the position and City requirements for PIO services has been completed at a future City Council meeting.

107
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY MANAGER
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1202 City Manager $ 1,170,565 936,957 $ 879,202 $ $ 1,230,412 1,183,028 $ 100-1204 Economic Development 1,552,013 1,238,263 1,261,479 1,412,605 1,513,203100-1205 City Clerk 777,606 709,117 672,397 746,598 880,246 Total $ 3,500,184 2,884,337 $ 2,813,078 $ $ 3,389,615 3,576,477 $ Annual Percentage Change -2.47% 2.18% -5.22%
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 2,101,702 1,874,228 $ 1,780,006 $ $ 2,453,590 2,325,770 $ Supplies and Services 997,146 661,036 681,736 604,302 929,790 Internal Services 349,336 347,658 349,336 331,723 320,917 Capital Outlay and Transfers Out 52,000 1,415 2,000 0 0Total $ 3,500,184 2,884,337 $ 2,813,078 $ $ 3,389,615 3,576,477 $ Total Employee Allocation 8.50 8.50 8.50 8.50 8.50
Expenditures by Category

DEPARTMENT BUDGET SUMMARY
Division #

108
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY MANAGER
Expenditure AnalysisPersonnel Due to vacancies, $200,000 of salary budget was transferred to contractual services in FY 2025/26. After factoring in the budget transfer, the personnel services budget is up just over 1% in FY 2026/27 and there were no employee allocation changes.

Supplies and Services
The net decrease in Supplies and Services budget for FY 2026/27 reflects an increase for costs associated with the General Municipal Election to be held in November of 2026, offset by a decrease in public information contractual services expense. The costs in FY 2025/26 were funded by budget transfers from a vacant PIO position. The decrease in FY 2027/28 expenditures is due to election and carryover Strategic Initiative costs from FY 2025/26 to FY 2026/27 not recurring.

Internal Services Decreases in Internal Services are primarily due to lower insurance costs, OPEB expenditures and allocations for facilities maintenance, offset by increased allocations for information services.

Capital Outlay and Transfers Out
Decreases in Capital Outlay and Transfers Out is due to a one-time budget for the purchase of a vehicle that was included in the FY 2025/26 budget.

109
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY MANAGER
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus Area Measurement
Type of
Indicator
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
5, 6 Noticed and Published City Council Agendas Workload 30 45 30 40 40 405, 6 Political Reform Act Filings (Form 700) Workload 200 174 200 170 175 175 3 Sale of Successor Agency Real Properties Effectiveness 3 0 5 (1) 2 2 23 Participation in Trade Shows to Promote and Attract New Commercial Investment into the City Effectiveness 10 10 10 16 12 12
3 Outreach Meetings, In-Person and Virtual, to Attract New Commercial Investment into the City Workload 70 75 70 80 90 100
3, 5 Small Business Spotlights and Highlights by Better in Brentwood Workload 36 35 36 36 36 363, 5 Promotion of Small Businesses on the www.BetterinBrentwood.com platform Effectiveness 45,000 59,750 50,000 65,000 75,000 85,000 (1) Revenue from the projected sale of the properties is not included in the Operating Budget to be conservative.

110
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY MANAGER
Status of Prior Strategic Plan Initiatives
Goal Strategic Initiatives
FY 2024/25
Actual
FY 2025/26
Estimate

3.1.a. Encourage private re-investment through the sale of Successor Agency and City owned real properties
0% 14%
In FY 2024/25, the City gained approval from the California Department of Housing and Community Development to dispose of 14 Successor Agency and City owned real properties. In FY 2025/26, 2 of the 14 properties were sold leading to new business development.

3.1.b. Incentivize higher tier, unique businesses and development to the Brentwood Boulevard and Downtown areas
20% 40%
Over the past two years, the City helped bring in a large medical provider bringing approximately 100 jobs and has continued to work with shopping center owners along Brentwood Boulevard to recruit retailers and restaurants.

3.2.a Enhance retail recruitment awareness and prioritize activities that display the City’s efforts inducing new retail-commercial development. Significant new business openings have been secured in Lone Tree Plaza, Streets of Brentwood and Sand Creek Crossings. 30% 60%

111
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

112
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

113
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY ATTORNEY
6 Total Positions

114
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY ATTORNEY
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1203 City Attorney $ 2,535,298 1,708,577 $ 2,076,999 $ $ 2,496,205 2,382,934 $ Total $ 2,535,298 1,708,577 $ 2,076,999 $ $ 2,496,205 2,382,934 $ Annual Percentage Change 21.56% -6.01% 4.75% 2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 1,560,397 958,942 $ 1,262,155 $ $ 1,644,714 1,556,807 $ Supplies and Services 720,686 496,775 560,629 617,810 599,799 Internal Services 254,215 252,860 254,215 233,681 226,328 Capital Outlay and Transfers Out 0 0 0 0 0
Total $ 2,535,298 1,708,577 $ 2,076,999 $ $ 2,496,205 2,382,934 $ Total Employee Allocation 6.00 6.00 6.00 6.00 6.00
Expenditures by Category

DEPARTMENT BUDGET SUMMARY
Division #

115
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY ATTORNEY
Expenditure Analysis
Personnel No employee allocation changes. Supplies and Services The decrease in supplies and services in FY 2026/27 is due mainly to a reduction in the budget for outside legal services.

Internal Services Decreases in Internal Services are primarily due to lower insurance costs, OPEB expenditures and allocations for facilities maintenance, offset by increased allocations for information services.

116
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

CITY ATTORNEY
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
6 Contracts Reviewed/Drafted Workload # 400 446 415 458 472 487 6 City Council/Planning Commission Staff Reports Reviewed/Drafted Workload # 450 292 473 268 276 284 6 City Council/Planning Commission Ordinances/Resolutions Reviewed Workload # 225 158 230 154 159 164

117
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

118
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

119
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

COMMUNITY DEVELOPMENT
26 Total Positions

120
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

COMMUNITY DEVELOPMENT
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-2101 Building $ 3,083,875 2,470,409 $ 2,807,719 $ $ 3,042,915 3,016,528 $ 100-2102 Community Enrichment 1,442,560 1,139,622 1,266,617 1,455,898 1,377,067 100-2201 Planning 2,457,610 1,888,860 1,930,270 2,340,707 2,279,976 Enterprise Funds
510-5010 Housing Administration 907,071 783,680 770,881 850,452 821,583 Total $ 7,891,116 6,282,571 $ 6,775,487 $ $ 7,689,972 7,495,154 $ Annual Percentage Change 7.85% -5.02% 2.60%
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 5,487,747 4,629,583 $ 4,973,551 $ $ 5,822,301 5,544,298 $ Supplies and Services 1,208,512 544,727 680,292 825,035 812,564Internal Services 1,110,716 1,104,345 1,110,716 1,041,156 1,010,812 Capital Outlay and Transfers Out 84,141 3,916 10,928 1,480 127,480 Total $ 7,891,116 6,282,571 $ 6,775,487 $ $ 7,689,972 7,495,154 $ Total Employee Allocation 26.00 26.00 26.00 26.00 26.00 Expenditures by Category

DEPARTMENT BUDGET SUMMARY
Division #

121
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

COMMUNITY DEVELOPMENT
Expenditure AnalysisPersonnel No employee allocation changes. Supplies and Services The supplies and services budget for FY 2026/27 budget decreased primarily due to modifications to existing contractual service agreements. The FY 2027/28 slight budget increase in supplies and services is primarily due to software subscription/renewal costs in the contractual services software budget.

Internal Services Decreases in Internal Services are primarily due to lower insurance costs, OPEB expenditures and allocations for facilities maintenance, partially offset by increases in allocations for information systems and equipment replacement.

Capital Outlay and Transfers Out
FY 2026/27 budget includes the completion of Permit Center security upgrades.

122
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

COMMUNITY DEVELOPMENT
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
4, 5 Affordable Housing Eligibility
Wait List Workload # 300 534 280 300 1,000 1,500
4, 5 Preferred Lenders List Workload # 6 2 6 4 6 6
4, 5 Review and Respond to
Brentwood 24/7 Connect Application Requests Within 48 Hours (Business Days) Efficiency % 97% 97% 97% 97% 98% 98%
4, 5 Respond to all Inspection
Request Within 24 Hours (Business Days)
Efficiency % 98% 98% 98% 98% 99% 99%
4, 5 Plan Reviews
Completed/Facilitated Workload # 2,400 2,344 2.800 2.344 2,330 2,400 4, 5 Permit Turn-Around (Application
to Approval) (Business Days) Efficiency # of Days 12 9 11 10 9 10 4, 5 Publish Planning Commission
Agenda Packet on Time Efficiency Yes/No Yes Yes Yes Yes Yes Yes 4, 5 Discretionary Applications
Processed Workload # 36 37 38 29 30 30

123
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

COMMUNITY DEVELOPMENT
Status of Prior Strategic Plan Initiatives
Goal Strategic Initiatives
FY 2024/25
Actual
FY 2025/26
Estimate

4.1. Implement Zoning Ordinance update to maintain compliance with State law, including developing objective design standards (SB 330 compliance)
95% 100%
In progress. The project is substantially complete, with a few items requested by Council being finalized by the end of FY 2025/26.

4.2.a. Develop implementation plan for General Plan Conservation and Open Space policies to minimize impacts on the environment
100% 100%
Ongoing. Updates on this General Plan element are included in the annual General Plan Implementation status update discussed below.

4.3.a. Implement General Plan implementation status updates every two years 100% 100% Ongoing. This project has been revised to be an annual General Plan Implementation status update that is shared with Council and HCD each March.

4.4.a. Update the City’s Housing Element including: an evaluation of the 2015 Housing Element; assessment of housing needs, resources, constraints; approval of an updated Regional Housing Needs Allocation; and adoption of housing goals, policies, and actions The Housing Element was completed early 2024, and several implementation actions were completed in 2025. 95% 100%

124
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

125
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

126
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

ENGINEERING
19 Total Positions (1)
(1) Total positions may differ from department total allocation.

127
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

ENGINEERING
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-2301 Engineering Division 2,305,013 2,150,558 2,075,119 2,308,842 2,214,814100-2303 Transportation 774,616 475,751 594,187 685,330 663,391 100-3601 CIP Administration 1,666,456 1,352,613 1,491,827 1,743,885 1,663,829 Total $ 4,746,085 3,978,922 $ 4,161,133 $ $ 4,738,057 4,542,034 $ Annual Percentage Change 4.58% -4.30% 4.32% 2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 3,167,980 2,658,084 $ 2,740,042 $ $ 3,322,837 3,166,452 $ Supplies and Services 950,865 707,644 795,523 787,722 766,092 Internal Services 616,265 613,194 616,265 627,498 609,490 Capital Outlay and Transfers Out 10,975 0 9,303 0 0Total $ 4,746,085 3,978,922 $ 4,161,133 $ $ 4,738,057 4,542,034 $ Total Employee Allocation 14.22 14.22 14.22 14.07 14.07 Expenditures by Category

DEPARTMENT BUDGET SUMMARY
Division #

128
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

ENGINEERING
Expenditure AnalysisPersonnel Due to vacancies, $65,000 of salary budget was transferred to contractual services in FY 2025/26. A slight decrease in personnel allocations to the department, along with a decrease in expected health benefit costs from a change in the mix of coverage selected by employees, resulted in a net increase of personnel budget of approximately 2%.

Supplies and Services
The budget for supplies and services in FY 2026/27 has decreased as actual spending has historically fallen below the adopted budget. The budget was revised to more accurately reflect anticipated costs for the upcoming budget year.

Internal Services Decreases in Internal Services are primarily due to lower insurance costs, OPEB expenditures and allocations for facilities maintenance, offset by increased allocations for information systems and facilities replacement, the latter for set-asides for future traffic signal replacement.

Capital Outlay and Transfers Out
FY 2025/26 projection includes one-time furniture and information systems equipment costs for an additional office space.

129
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

ENGINEERING
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
1, 5 Number of CIP projects completed Workload # 7 4 6 4-5 4-5 4-5 1, 5 Transportation Permits Issued Workload # 150 122 150 120 150 150 1, 4, 5
Percent of land development projects reviewed on time
Effectiveness % 90% 95% 90% 95% 90% 90%
1, 4, 5
Percent of minor encroachment permits reviewed by target date Effectiveness % 90% 98% 90% 98% 95% 95%
1, 4, 5
Number of encroachment permits reviewed, issued and inspected Workload # 350 222 350 250 250 250
1, 4, 5
Percent of inspection requests responded within one business day Effectiveness % 90% 98% 90% 95% 90% 90%

130
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

ENGINEERING
Status of Prior Strategic Plan Initiatives
Goal Strategic Initiatives
FY 2024/25
Actual
FY 2025/26
Estimate

1.1.a. Construct Innovation Center infrastructure
Heidorn Ranch Road has been widened to a 4-lane arterial roadway including the extension of a water line to Sand Creek Road. Construction has begun on the extension of wet utilities from Empire Avenue across State Route 4 and is scheduled to be completed in FY 2026/27.

Additional infrastructure, including the extension of Jeffery Way will be completed with future Innovation Center development. 40% 70%

1.1.e. Improve safety in Parking Garage
A security guard regularly patrols the Civic Center and other properties, including the parking garage. The City and the adjacent Liberty High School staff collaborated to lock a school gate next to the garage to mitigate safety concerns and issues during pick-up times. Additional measures are being considered at this time including additional signage, outreach to students, enforcement, and on-going discussions with the school district to provide alternatives areas for students to meet. 75% 75%

131
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

132
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

133
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

FINANCE AND INFORMATION SYSTEMS
34 Total Positions (1)
(1) Total positions may differ from department total allocation.

134
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

FINANCE AND INFORMATION SYSTEMS
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1303 Business Services $ 1,575,389 1,467,523 $ 1,575,389 $ $ 1,695,534 1,624,331 $ 100-1304 Financial Services 1,705,020 1,563,179 1,627,599 1,785,230 1,717,708Enterprise Funds540-5302 Solid Waste Utility Billing 1,263,528 1,120,719 1,121,856 1,312,475 1,237,944560-5502 Water Utility Billing 1,325,120 1,193,570 1,165,619 1,358,517 1,283,377590-5802 Wastewater Utility Billing 1,271,861 1,160,304 1,140,385 1,315,890 1,241,261Internal Service Fund701-7101 Information Systems 5,157,351 4,576,639 4,878,663 5,523,921 5,263,518 Total $ 12,298,269 11,081,934 $ 11,509,511 $ $ 12,991,567 12,368,139 $ Annual Percentage Change 3.86% 0.57% 5.04%
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 6,926,089 6,581,721 $ 6,576,090 $ $ 7,532,635 7,209,380 $ Supplies and Services 3,919,753 3,026,259 3,475,311 4,294,762 4,011,636 Internal Services 1,446,110 1,471,054 1,446,110 1,164,170 1,135,922 Capital Outlay and Transfers Out 6,317 2,900 12,000 0 11,201 Total $ 12,298,269 11,081,934 $ 11,509,511 $ $ 12,991,567 12,368,139 $ Total Employee Allocation 35.00 35.00 35.00 35.00 35.00 Expenditures by Category

DEPARTMENT BUDGET SUMMARY
Division #

135
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

FINANCE AND INFORMATION SYSTEMS
Expenditure AnalysisPersonnel No employee allocation changes. Supplies and Services The FY 2026/27 increase in Supplies and Services is due to Information Systems contractual services cost increases for audio-visual support, new cyber security services and one-time costs for an incident response plan. Additional increases in Information Systems contractual services costs are expected in both fiscal years for software licensing and cloud-based services. FY 2027/28 Supplies and Services also increase due to increased costs in utility billing credit card services from higher transactional volume combined with higher rates.

Internal Services Decreases in Internal Services are primarily due to lower insurance costs, OPEB expenditures and allocations for facilities maintenance, offset by increased allocations for information systems. Additional decreases in FY 2026/27 are primarily due to pension paydown funding budgeted in FY 2025/26 by the Enterprise and Internal Service funds.

Capital Outlay and Transfers Out
FY 2026/27 budget includes one-time costs for a customer service kiosk in utility billing and for Information Technology Service Management computer monitors.

136
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

FINANCE AND INFORMATION SYSTEMS
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
6 Clean Audit Opinion for Fiscal Year Financial Statements Effectiveness Yes/No Yes Yes Yes Yes Yes Yes 5, 6 Go Green Utility Billing Online
Applications Efficiency # 1,542 1,759 1,557 2,046 2,128 2,213 5, 6 Go Green Utility Billing Average
Monthly Statements Efficiency # 7,909 8,398 7,988 8,712 9,060 9,423 6 Business Tax Certificates Issued Workload # 6,483 6,509 6,515 6,680 6,708 6,776 5, 6 Website Visits Effectiveness # 849,977 706,181 909,475 802,231 822,287 764,727

137
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

FINANCE AND INFORMATION SYSTEMS
Status of Prior Strategic Plan Initiatives
Goal Strategic Initiatives
FY 2024/25
Actual
FY 2025/26
Estimate

6.2. Information Technology Master Plan implementation:

6.2.a. Enhanced Cybersecurity Plan 85% 100%
The Information Systems division is continually assessing the City’s cybersecurity posture and implementing strategies, tools and mitigation measures to better protect the City’s infrastructure and data. The Information Systems division has engaged with a cybersecurity consultant to perform a formal assessment of the City’s cybersecurity level as measured against the standards and framework set by the National Institute of Standards and Technology (NIST). The results of the assessment will then be used to develop a list of additional strategies and mitigation measures to improve the City’s overall cybersecurity maturity and ensure alignment with industry best practices.

6.2.b. Business Continuity Plan 65% 100%
The Information Systems division is working with various technology consultants to assess the current technology infrastructure and develop a list of strategies and mitigation measures to help improve the overall resiliency of the City’s technology infrastructure. The assessment will also work in conjunction with the Enhanced Cybersecurity Plan to review and assess the City’s Disaster Recovery plans and make recommendations for improvements including strategies for regular review and testing to help ensure that the plans are effective and up-to-date.

138
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

139
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

140
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

HUMAN RESOURCES

7.5 Total Positions

141
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

HUMAN RESOURCES
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1206 Human Resources $ 2,426,335 1,917,946 $ 2,336,659 $ $ 2,616,038 2,552,459 $ Total $ 2,426,335 1,917,946 $ 2,336,659 $ $ 2,616,038 2,552,459 $ Annual Percentage Change 21.83% 5.20% 2.49%

DEPARTMENT BUDGET SUMMARY
Division #
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 1,623,378 1,268,799 $ 1,635,045 $ $ 1,829,718 1,737,856 $ Supplies and Services 557,683 406,975 456,340 502,306 539,340 Internal Services 245,274 242,172 245,274 284,014 275,263 Capital Outlay and Transfers Out 0 0 0 0 0Total $ 2,426,335 1,917,946 $ 2,336,659 $ $ 2,616,038 2,552,459 $ Total Employee Allocation 7.00 7.00 7.00 7.50 7.50
Expenditures by Category

142
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

HUMAN RESOURCES
Expenditure Analysis
Personnel Increase in Personnel Services costs was due in part to the conversion of a limited-service position to a benefited permanent part-time position.

Supplies and Services
The decrease in Supplies and Services is due mainly to the elimination of completed Strategic Initiative costs, offset by a one-time $50,000 increase for Equity Strategic Plan contractual services and an increase in Diversity, Equity, Belonging and Inclusion (DEBI) advertising costs for recruitment.

Internal Services Increases in Internal Services are primarily due to new personnel and increases in allocations for information systems, partially offset by lower insurance costs.

143
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

HUMAN RESOURCES
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
6 Workforce Completed Citywide Required Training Effectiveness % 97% 98% 99% 98% 99% 99% 6 Average Number of Days From Recruitment to Referral for Career Positions Efficiency # 40 76 35 70 70 65
6 Employees On-boarded for Career Positions Workload # 50 41 50 45 45 50 6 Employee Promotions Workload # 30 34 30 35 35 40 6 Employee Participation in City engagement programs (Diversity, Equity and Inclusion) Effectiveness % 50% 84% 65% 85% 85% 85%
6 Employee Participation in City engagement programs (Wellness) Effectiveness % 75% 11% 80% 15% 15% 20% 6 Employee Status Changes (Personnel Actions) Workload # 329 706 345 400 400 450

144
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

145
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

146
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
30 Total Positions (1)
(1) Total positions may differ from department total allocation.

147
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-5101 Parks and Recreation Administration $ 3,129,640 2,821,195 $ 3,023,879 $ $ 3,305,807 3,159,792 $ 100-5102 City Pool 1,536,865 1,458,146 1,536,865 1,548,809 1,503,047100-5108 Parks Planning 333,674 310,448 330,998 366,847 353,238 100-5110 Community Center 1,019,327 963,276 1,019,327 1,055,251 1,020,002100-5111 Senior Programs 456,171 330,246 362,649 410,258 388,154 100-5112 Brentwood Senior Activity Center 610,162 578,209 595,958 553,432 533,872 100-5114 Adaptive Recreation 199,301 2,735 133,603 217,132 203,911 100-5116 Sand Creek Sports Complex 0 0 0 499,694 256,000 100-62xx Sports Programs 483,078 322,974 361,476 483,732 470,671 100-63xx Recreation Programs 820,898 706,403 727,262 886,246 861,193 100-64xx Citywide Special Events 242,880 0 233,645 178,623 173,490 100-1602 Landscape Operations 1,762,893 1,524,160 1,629,995 1,778,903 1,757,877 Special Revenue Fund
230-2501 Citywide Park Assessment District 3,329,638 3,936,745 3,200,514 3,621,376 3,630,700 Total $ 13,924,527 12,954,537 $ 13,156,171 $ $ 14,906,110 14,311,947 $ Annual Percentage Change 1.56% 2.78% 4.15%

DEPARTMENT BUDGET SUMMARY
Division #

148
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 7,297,263 6,307,396 $ 6,923,615 $ $ 8,020,860 7,566,358 $ Supplies and Services 3,962,778 3,161,367 3,575,658 4,330,031 4,010,877Internal Services 2,633,633 3,479,578 2,633,633 2,552,129 2,478,186Capital Outlay and Transfers Out 30,853 6,196 23,265 3,090 256,526Total $ 13,924,527 12,954,537 $ 13,156,171 $ $ 14,906,110 14,311,947 $ Total Employee Allocation 29.60 29.60 29.60 29.60 29.60 Expenditures by Category

149
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
Expenditure Analysis
Personnel No employee allocation changes. Personnel costs are increasing in both FY 2026/27 and FY 2027/28 due, in part, to increases in part-time salaries from the opening of the SCSC, which is planned to be operational for approximately half of FY 2026/27 and all of FY 2027/28.

Supplies and Services
Increase in supplies and services are due, in part, to new costs associated with the SCSC, planned to be operational for approximately half of FY 2026/27 and all of FY 2027/28.

Internal Services Decreases in Internal Services are primarily due to lower insurance costs and allocations for facilities maintenance and facilities replacement, partially offset by increased allocations for information systems and vehicle and equipment replacement.

Capital Outlay and Transfers Out
FY 2025/26 projection includes replacement of the City’s large holiday tree for use in City Park special events. FY 2026/27 budget includes costs for three new vehicles for use by Park Maintenance staff and a field leveler.

150
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
1, 5 Parks (pocket, neighborhood, community) Workload # 103 102 106 103 108 108 5 Work Orders Workload # 5,150 3,944 5,150 4,000 4,100 4,200 1, 4, 5 Total Parks, Landscape and Open Space Workload # of Acres 697 705 710 705 737 737 1, 2, 5 Playground Inspections Workload # 2,000 1,014 2,000 1,016 1,025 1,025 5 Picnic Rentals Workload # 425 462 425 467 472 477 5 Youth Activity Registrations Workload # 8,580 6,977 9,500 7,300 7,665 8,048 5 Hours of Field Rentals Workload # 17,800 16,357 17,800 16,600 20,100 (1) 23,600 (1) 5 Senior Registrations (including drop-ins and virtual classes; not including Meals on Wheels) Workload # 5,500 11,171 5,600 12,000 13,000 13,100
5 Special Event Permits Issued – external events (Farmers Market is now counted as one permit rather than each week) Workload # 50 36 50 35 35 35
(1) Sand Creek Sports Complex anticipated to open in FY 2026/27.

151
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PARKS AND RECREATION
Status of Prior Strategic Plan Initiatives
Goal Strategic Initiatives
FY 2024/25
Actual
FY 2025/26
Actual

5.3.a. Continue development of Vineyards at Marsh Creek Theatre/Event Center In progress. Project scope is be revisited per City Council direction on August 12, 2025. 30% 30%

5.4.a. Carry over Strategic Initiative - Adaptive Recreation programming On August 27, 2024, staff presented to City Council, and was directed to pursue “Option 2” for Adaptive staffing and programs. In July 2025, a Recreation Coordinator position was filled and since then, programming implemented includes Low Sensory Movie Event (January 2026), Regional Center of the East Bay Community Resource Night (February 2026), the City’s inaugural All Abilities Resource Fair (April 2026), partnership with Working Wonders for an Adult Work Experience program. Upcoming programming includes another sensory friendly Movie (June 2026), adaptive Paint Night (June 2026), sensory-friendly Game Night (July 2026), and sensory friendly Quiet Area at the City’s Juneteenth and America 250 celebration. 75% 75%

152
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

153
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

154
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets
POLICE
107 Total Positions

155
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets
POLICE
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1501 Police Department $ 31,304,752 28,491,818 $ 30,182,250 $ $ 34,217,718 32,793,532 $ 100-1511 Police Dispatch Center 4,756,722 4,030,265 4,141,844 4,959,979 4,762,940 Total $ 36,061,474 32,522,083 $ 34,324,094 $ $ 39,177,697 37,556,472 $ Annual Percentage Change 5.54% 4.15% 4.32%
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 27,031,120 23,859,071 $ 25,428,056 $ $ 29,854,346 28,455,493 $ Supplies and Services 3,449,559 2,837,611 3,315,243 3,473,317 3,400,990 Internal Services 5,568,795 5,613,555 5,568,795 5,843,034 5,692,989 Capital Outlay and Transfers Out 12,000 211,846 12,000 7,000 7,000 Total $ 36,061,474 32,522,083 $ 34,324,094 $ $ 39,177,697 37,556,472 $ Total Employee Allocation 107.00 107.00 107.00 107.00 107.00 Expenditures by Category

DEPARTMENT BUDGET SUMMARY
Division #

156
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets
POLICE
Expenditure AnalysisPersonnel No employee allocation changes. Supplies and Services There was not a significant increase or decrease in the supplies and services.

Internal Services Increases in Internal Services are primarily due to increases in vehicle and facilities replacement and allocations for information systems, partially offset by decreases in insurance costs and OPEB expenditures.

Capital Outlay and Transfers Out
FY 2026/27 and FY 2027/28 budget includes costs for dispatch center furniture.

157
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets
POLICE
FY 2026/27 - FY 2027/28 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projected
FY
2024/25
Actual
FY
2025/26
Projected
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
2, 5, 6 Dispatch Received to Officer Response Efficiency Seconds 45 54 43 52 50 482, 5, 6 911 Calls Answered Between 1 and 40 Seconds Efficiency Time 99.3% 99.97% 99.4% 100% 100% 100% 5, 6 Social Media Followers Effectiveness # 32,874 42,000 34,518 43,000 44,500 46,0005, 6 Public Records Requests Workload # 1,236 1,025 1,273 1,050 1,100 1,125

158
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

159
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

160
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

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

161
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
Expenditures by Division 2024/25 2025/26 2025/26 2026/27 2027/28 Division Name Actual Budget Projected Budget Budget
General Fund
100-1603 Streets $ 5,221,550 4,431,728 $ 4,837,831 $ $ 5,842,927 5,574,188 $ Enterprise Funds
540-5301 Solid Waste Operations 18,497,251 14,746,673 16,579,987 18,132,883 17,127,642540-5303 Solid Waste Transfer Station 3,343,357 2,555,873 2,621,320 3,118,270 2,968,755 560-5501 Water Operations 35,120,564 36,041,995 33,412,398 35,824,546 35,889,812560-5504 Water Non-Potable 606,395 324,695 440,549 455,942 427,891590-5801 Wastewater Operations 19,242,659 29,414,197 15,694,273 19,718,909 20,214,409590-5803 Wastewater Lateral Maintenance 754,199 652,988 748,757 748,119 709,720Internal Service Fund 706-7601 Fleet Maintenance Services 2,725,174 2,277,968 2,622,707 3,001,324 2,927,553 707-7702 Facilities Maintenance Services 1,289,450 1,235,976 1,219,259 1,345,672 1,300,507 Total $ 86,800,599 91,682,093 $ 78,177,081 $ $ 88,188,592 87,140,477 $ Annual Percentage Change -14.73% 0.39% 1.20%

DEPARTMENT BUDGET SUMMARY
Division #

162
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
2024/25 2025/26 2025/26 2026/27 2027/28
Actual Budget Projected Budget Budget
Personnel Services $ 20,109,044 17,940,467 $ 18,297,922 $ $ 22,009,393 20,934,362 $ Supplies and Services 50,179,400 39,919,273 45,577,617 53,975,051 50,771,779Internal Services 8,661,384 8,742,195 8,661,384 8,784,536 8,563,671 Capital Outlay and Transfers Out 7,850,771 25,080,158 5,640,158 3,419,612 6,870,665Total $ 86,800,599 91,682,093 $ 78,177,081 $ $ 88,188,592 87,140,477 $ Total Employee Allocation 107.18 107.18 107.18 110.33 110.33 Expenditures by Category

163
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
Expenditure Analysis
Personnel Personnel costs are increasing due to the addition of three (3) new positions in FY 2026/27. A Utilities Maintenance Mechanic position is being added to Wastewater Operations; a Senior Mechanic position will be added to Fleet Maintenance Services; and one Management Analyst position will be allocated between Water and Solid Waste Operations. The Utilities Maintenance Mechanic and the Senior Mechanic positions are being added due to increasing workload, while the Management Analyst position is being added to assist with compliance with State organic waste regulations and drought-related regulatory requirements.

Supplies and Services
Supplies and Services budget increased by 11% in FY 2026/27 compared to the FY 2025/26 projection due to increases in operating expenses at the Brentwood Water Treatment plant, increases in costs associated with the Randall Bold Water Treatment Plant, and increases in costs due to the implementation of new regulations governing organic waste collection and disposal.

Supplies and Services budget increased by 6% in FY 2027/28 due to the overall rise in costs of labor, materials, equipment and fuel.

Internal Services Internal Services show a net budget decrease in FY 2026/27 primarily due to due pension paydown funding budgeted in FY 2025/26, lower insurance costs and Internal Service funds that did not recur. This was partially offset by increases in vehicle and equipment replacement and allocations for information systems and fleet maintenance.

Capital Outlay and Transfers Out
Capital Outlay and Transfers Out budget increased by 22% in FY 2026/27 compared to the FY 2025/26 projection due to changes in capital needs. Included in this budget is building improvements to accommodate new staff, two new Wastewater vehicles, and costs associated with early replacement of two Solid Waste garbage trucks.

Transfers Out budget decreased by 50% in FY 2027/28 due to changes in funding of water and wastewater capital projects.

164
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
FY 2024/25 - FY 2025/26 Performance Measures
Strategic
Plan
Focus
Area Measurement
Type of
Indicator
Unit of
Measure
FY
2024/25
Projection
FY
2024/25
Actual
FY
2025/26
Projection
FY
2025/26
Estimate
FY
2026/27
Projection
FY
2027/28
Projection
5 Illegal Dumping Cleaned
Up Workload Yards 409 409 409 200 300 400
5 Graffiti Removed Workload Sq. Ft. 4,288 4,288 4,288 3,900 4,000 4,500 5 Street Sweeping Debris
Collected Workload Lbs. 1,555,359 1,555,359 1,555,359 2,100,000 2,300,000 2,500,000 1 Garbage Collected Workload Tons 31,941 31,941 31,941 32,058 33,020 34,010 1 Mixed Recycle/Yard Waste/Cardboard Collected
Workload Tons 19,397 19,397 19,397 19,629 20,218 20,824 1 Water - Average Daily
Consumption Workload MG 10.04 10.04 10.04 10.43 10.84 11.27 1 Wastewater - Average Daily
Influent Workload MG 4.33 4.33 4.33 4.30 4.40 4.45

165
2026/27 – 2027/28 Operating Budget
Department and Performance Budgets

PUBLIC WORKS
Status of Prior Strategic Plan Initiatives
Goal Strategic Initiatives
FY 2024/25
Actual
FY 2025/26
Actual

1.2.a. Combat climate change through organics management 10% 20% This project is on-going and involves diverting food waste and yard waste from landfill disposal to a compost facility.

1.2.b. Ensure adequate water supply by expanding water treatment, storage, and distribution infrastructure On April 23, 2024, City Council received a report detailing water supply expansion options. A project to implement the selected option will be implemented once adopted by the City Council. 5% 15%

166
2026/27 – 2027/28 Operating Budget
Appendix

SPECIAL ASSESSMENT DISTRICTS
The following Special Assessment District Bonds, issued pursuant to the Municipal Improvement Act of 1915, are not reported in long-term debt. These are special obligations payable from, and secured by, specific revenue sources described in the bond resolutions and official statements of the respective issues. The City is the collecting and paying agent for the debt issued by these districts, but neither the faith and credit nor the taxing power of the City, the State of California or any political subdivision thereof is pledged for the payment of these bonds. The finacial activity of the Special Assessment Districts are reported in the Custodial funds of the Fiduciary funds section of the City’s Annual Comprehensive Financial Report (ACFR).

Fund Balance Fund Balance Fund Balance Fund Balance
& Reserves & Reserves & Reserves & Reserves
Fund # Fund Name at 6/30/2025 Revenues Expenditures at 6/30/2026 Revenues Expenditures at 6/30/2027 Revenues Expenditures at 6/30/2028Special Assesment Districts 435 2018 A Refinance $ 367,649 $ 3,937,281 3,929,098 $ $ 359,466 $ 3,969,911 3,911,558 $ $ 301,113 $ 3,966,161 3,907,513 $ $ 242,465 436 2014 A & B Refinance 2,341,822 7,202,979 7,196,081 2,334,924 6,411,285 6,382,743 2,306,382 5,872,343 5,845,445 2,279,484 437 2012 A Refinance 848,282 1,306,665 1,284,191 825,808 1,313,249 1,298,833 811,392 1,303,050 1,288,894 797,236 438 Capital Improvement Financing Program 2003-1 1,031,320 1,266,898 1,283,425 1,047,847 1,259,906 1,259,059 1,047,000 1,260,099 1,258,182 1,045,083 439 Capital Improvement Financing Program 2002-1 1,015,330 1,208,870 1,219,216 1,025,676 1,206,993 1,206,794 1,025,477 1,207,243 1,205,979 1,024,213 441 Capital Improvement Financing Program 94-1 2,742,362 2,713,985 1,893,260 1,921,637 1,871,535 1,906,866 1,956,968 1,322,472 1,354,934 1,989,430 442 Capital Improvement Financing Program 98-1 684,649 688,393 675,508 671,764 699,453 705,403 677,714 685,614 697,161 689,261 443 Capital Improvement Financing Program 99-1 616,296 627,494 619,300 608,102 645,521 651,727 614,308 642,224 647,664 619,748 444 Capital Improvement Financing Program 2000-1 876,064 936,062 935,724 875,726 950,768 952,522 877,480 950,786 951,567 878,261 449 Capital Improvement Financing Program 2004-1 1,259,499 1,565,774 1,589,815 1,283,540 1,568,613 1,567,804 1,282,731 1,563,492 1,561,381 1,280,620 460 Randy Way Assessment District 130,677 62,798 62,156 130,035 61,614 65,310 133,731 64,652 68,084 137,163 463 Capital Improvement Financing Program 2006-1 949,388 1,120,899 1,092,727 921,216 1,144,510 1,134,023 910,729 1,150,021 1,138,612 899,320 464 Capital Improvement Financing Program 2005-1 2,245,262 2,639,089 2,586,071 2,192,244 2,695,897 2,666,494 2,162,841 2,700,534 2,669,013 2,131,320 TOTAL Special Assesment District Funds 15,108,600 $ $ 25,277,187 24,366,572 $ $ 14,197,985 $ 23,799,255 23,709,136 $ $ 14,107,866 $ 22,688,691 22,594,429 $ $ 14,013,604 2025/26 Projected 2026/27 Budget 2027/28 Budget

167
2026/27 – 2027/28 Operating Budget
Appendix

SUCCESSOR AGENCY
Effective February 1, 2012, the Brentwood Redevelopment Agency was dissolved. Under the provisions of AB 1484, the City elected to become the Housing Successor and retain the housing assets. These housing assets were transferred to the City’s Low Income Housing Special Revenue Fund. The City also elected to become the Successor Agency to the Brentwood Redevelopment Agency and on February 1, 2012 the Redevelopment Agency’s remaining assets were distributed to, and liabilities were assumed by, the Successor Agency. ABx1 26 required the establishment of an Oversight Board to oversee the activities of the Successor Agency and the Brentwood Oversight Board was established on April 11, 2012. Effective July 1, 2018 the Brentwood Oversight Board has been dissolved and a new Countywide Oversight Board has assumed responsibilities for winding down the former Brentwood Redevelopment Agency.

Cash Balance Cash Balance Cash Balance Cash Balance
Fund # Fund Name at 6/30/2025 Revenues Expenditures at 6/30/2026 Revenues Expenditures at 6/30/2027 Revenues Expenditures at 6/30/2028SUCCESSOR AGENCY FUNDS 303 Administration and Debt Service $ 0 $ 2,671,415 2,671,415 $ $ 0 $ 2,659,286 2,659,286 $ $ 0 $ 2,644,444 2,644,444 $ $ 0 304 RDA Obligation Retirement 2,350,697 2,671,415 2,702,014 2,381,296 2,659,286 2,688,410 2,410,420 2,644,444 2,677,846 2,443,822 Total 2,350,697 $ $ 5,342,830 5,373,429 $ $ 2,381,296 $ 5,318,572 5,347,696 $ $ 2,410,420 $ 5,288,888 5,322,290 $ $ 2,443,822 2025/26 Projected 2026/27 Budget 2027/28 Budget
2024/25 2025/26 2025/26 2026/27 Budget 2027/28 Budget
Division # Division Actual Budget Projected Budget % Change Budget % ChangeREVENUE 303-0000 Administration and Debt Service 2,703,721 $ 2,673,015 $ 2,671,415 $ 2,659,286 $ -0.51% 2,644,444 $ -0.56%304-0000 RDA Obligation Retirement 2,560,926 $ 2,702,814 $ 2,702,014 $ 2,688,410 $ -0.53% 2,677,846 $ -0.39%Total Revenues 5,264,647 $ 5,375,829 $ 5,373,429 $ 5,347,696 $ -0.52% 5,322,290 $ -0.48%

EXPENDITURE
303-0000 Administration and Debt Service 1,362,800 $ 2,673,015 $ 2,671,415 $ 2,659,286 $ -0.51% 2,644,444 $ -0.56%304-0000 RDA Obligation Retirement 2,571,914 $ 2,673,015 $ 2,671,415 $ 2,659,286 $ -0.51% 2,644,444 $ -0.56%Total Expenditures 3,934,714 $ 5,346,030 $ 5,342,830 $ 5,318,572 $ -0.51% 5,288,888 $ -0.56%