Clayton City Council
May 6, 2025

• Mobility to work in a standard office setting and in the field, using standard office and field equipment, including a computer.
• Sit at a desk and in meetings on a continuous basis for long periods of time. • Sit in and drive work vehicles frequently.
• Occasionally stand and walk between work areas and in the field. • Finger dexterity and strength is needed to access, enter, and retrieve data using a computer keyboard and to operate and grasp tools and equipment.
• Perform repetitive keystrokes on a computer keyboard. • Perform simple gripping, grasping, and fine manipulation to write, use a computer mouse, and operate office equipment.
• Normal color vision to read printed materials, identify maintenance parts and systems as well as operate computers and software effectively.
• Normal hearing and speech to communicate in person and over the phone. • Lift, carry, push, and pull materials and objects weighing up to 25 pounds. • Occasionally bend, stoop, kneel, reach, twist, turn, push, and pull to use equipment or traverse field terrain.

ENVIRONMENTAL AND WORKING CONDITIONS
These described work environment characteristics are representative of those an employee encounters while performing the essential functions of this job:
• Work is performed in both indoor and outdoor environments with moderate noise levels. • Work is frequently performed in an office environment with controlled temperature conditions and natural and florescent lighting at a desk and in front of a computer. • Work is occasionally performed outdoors in an environment of constant noise around machinery with moving parts, in varying weather conditions and on various terrains. • Occasional exposure to smoke, fumes, gas dust, allergens, grease, oil, pesticides, chemicals and electrical energy.
• Occasionally subject to vibration while operating equipment. • Work is frequently disrupted by the need to respond to in-person and phone inquiries.

ADDITIONAL REQUIREMENTS
Must respond to emergency situations and certain activities or meetings during off-hours and on regular days off as necessary.

Positions in this classification require at least the following pre-employment screening measures before an offer of employment can be made:
• Background screening (Livescan)
180
City Manager
Police Office
Coordinator
Admin Sergeant
(M - TH)
Police Chief
Administrative
Clerk
City Clerk/Assistant
to the City Manager
Senior Planner
Day Sergeant
(Th - Sun)
Police Officer
Night Sergeant
(W - Sat)
Police Officer
Traffic Officer
Day Officer Police Officer
Night Sergeant
(Sun - W)
Police Officer
Assistant City
Manager/Administrative
Services Director
Management
Analyst
Accountant
Community
Services Leader
Administrative
Clerk
Community
Development
Technician
Senior
Maintenance
Worker
City
Engineer/Public
Works Director
Maintenance
Worker II
Senior
Maintenance
Worker
Maintenance
Worker II
Maintenance
Worker II
Maintenance
Worker II
181
Chief Executive
Officer
Landscape
City
Engineer/Public
Works
Street Maintenance
Parks
Accounting
Administration,
Finance and
Human Resources
Human Resources
Procurement
Risk Management
Planning
Community Events
Code Enforcement
Agenda
Preparation
City Clerk
Public Records
Records
File Management
Assistant to the City
Manager
Patrol
Police
Police Records
Traffic Enforcement
Lighting and
Sidewalks
Temporary Use
Permits
Capital
Improvement
182
Proposed 05/06/2025

A B C D E
Monthly 17,058.33 17,916.67 18,812.50 20,000.00 20,833.33 Hourly 98.41 103.37 108.53 115.38 120.19
Annually 204,700.00 215,000.00 225,750.00 240,000.00 250,000.00 Monthly 15,768.75 16,557.19 17,385.05 18,254.30 19,166.67 Hourly 90.97 95.52 100.30 105.31 110.58
Annually 189,225.00 198,686.25 208,620.56 219,051.59 230,000.00 Monthly 8,693.75 9,128.44 9,583.33 10,062.50 10,565.63
Hourly 50.16 52.66 55.29 58.05 60.96
Annually 104,325.00 109,541.25 115,000.00 120,750.00 126,787.50 Monthly 7,583.17 7,962.33 8,360.44 8,778.46 9,217.39
Hourly 43.75 45.94 48.23 50.64 53.18
Annually 90,998.00 95,547.90 100,325.30 105,341.56 110,608.64 Monthly 6,727.08 7,063.44 7,416.67 7,787.50 8,176.88
Hourly 38.81 40.75 42.79 44.93 47.17
Annually 80,725.00 84,761.25 89,000.00 93,450.00 98,122.50 Monthly 4,548.36 4,775.78 5,014.57 5,265.29 5,528.56
Hourly 26.24 27.55 28.93 30.38 31.90
Annually 54,580.31 57,309.33 60,174.79 63,183.53 66,342.71 Monthly 5,139.63 5,396.61 5,666.44 5,949.76 6,247.25
Hourly 29.65 31.13 32.69 34.33 36.04
Annually 61,675.53 64,759.31 67,997.27 71,397.14 74,966.99 Monthly $4,415.88 $4,636.68 $4,868.51 $5,111.94 $5,367.53 Hourly $17.92 $18.82 $19.76 $20.74 $21.78

A B C D E
Monthly 14,247.50 14,959.88 15,707.87 16,493.26 17,317.93 Hourly 82.20 86.31 90.62 95.15 99.91
Annually 170,970.00 179,518.50 188,494.43 197,919.15 207,815.10 Monthly 5,482.14 5,756.25 6,044.06 6,346.26 6,663.58
Hourly 31.63 33.21 34.87 36.61 38.44
Annually 65,785.70 69,074.98 72,528.73 76,155.17 79,962.93 Monthly 4,537.84 4,764.73 5,002.96 5,253.11 5,515.77
Hourly 26.18 27.49 28.86 30.31 31.82
Annually 54,454.02 57,176.73 60,035.56 63,037.34 66,189.21 Monthly 5,003.77 5,253.96 5,516.66 5,792.49 6,082.11
Hourly 28.87 30.31 31.83 33.42 35.09
Annually 60,045.23 63,047.50 66,199.87 69,509.86 72,985.36

A B C D E
Monthly 9,001.75 9,451.84 9,924.43 10,420.65 10,941.68
Hourly 51.93 54.53 57.26 60.12 63.13
Annually 108,021.00 113,422.05 119,093.15 125,047.81 131,300.20

A B C D E
Monthly 14,247.50 14,959.88 15,707.87 16,493.26 17,317.93 Hourly 82.20 86.31 90.62 95.15 99.91
Annually 170,970.00 179,518.50 188,494.43 197,919.15 207,815.10 Monthly 4,548.36 4,775.78 5,014.57 5,265.29 5,528.56
Hourly 26.24 27.55 28.93 30.38 31.90
Annually 54,580.31 57,309.33 60,174.80 63,183.54 66,342.71 Monthly 5,139.63 5,396.61 5,666.44 5,949.76 6,247.25
Hourly 29.65 31.13 32.69 34.33 36.04
Annually 61,675.53 64,759.30 67,997.27 71,397.13 74,966.99 Monthly 7,662.65 8,045.78 8,448.07 8,870.47 9,314.00
Hourly 44.21 46.42 48.74 51.18 53.73
Annually 91,951.79 96,549.38 101,376.85 106,445.69 111,767.98 Monthly 9,003.35 9,453.52 9,926.19 10,422.50 10,943.63
Hourly 51.94 54.54 57.27 60.13 63.14
Annually 108,040.20 113,442.21 119,114.32 125,070.03 131,323.53 Police Administrative
Clerk
Miscellaneous
City Employee
Effective
7/1/24
Police Sergeant Police Officers'
Association
Effective
7/1/24
Police Office
Coordinator
Miscellaneous
City Employee
Effective
7/1/24
Police Officers Police Officers'
Association
Effective
7/1/24
Police
Chief of Police Police Chief Effective
7/1/25
Maintenance Worker II Miscellaneous
City Employee
Effective
7/1/24
Planning
Senior Planner Miscellaneous
City Employee
Effective
1/22/25
Maintenance Senior Miscellaneous
City Employee
Effective
7/1/24
Maintenance Worker I Miscellaneous
City Employee
Effective
7/1/24
Community
Development Technician
Miscellaneous
City Employee
Effective
1/22/25
City of Clayton Salary Schedule FY 2024-25
Administration
City Manager City Manager Effective
6/16/24
Proposed May 6, 2025
Community Services
Leader
Miscellaneous
City Employee
Effective
1/22/25
Maintenance
City Engineer/Public
Works Director
Miscellaneous
City Employee
Effective
7/1/25
Administrative Clerk Miscellaneous
City Employee
Effective
1/22/25
Miscellaneous
City Employee
Effective
1/22/25 Management Analyst
Accountant Miscellaneous
City Employee
Effective
6/16/24
Miscellaneous
City Employee
Effective
6/16/24
Assistant City Manager/
Administrative Services
Director
Miscellaneous
City Employee
Effective
6/16/24
City Clerk/Assistant to
the City Manager
183
City Council Agenda Item

STAFF REPORT
TO:

FROM:

DATE:

Honorable Mayor and Councilmembers
Kris Lofthus, City Manager
May 6, 2025
SUBJECT: Adopt a Resolution Authorizing the addition of a full-time classification for a City Engineer/Public Works Director and the related specifications, pay ranges and benefits to the FY 2025-26 annual budget and update the Police Chief’s salary to align with other department head salaries.
___________________________________________________________________________

RECOMMENDATION
Staff recommends, that the City Council approve a resolution authorizing:

1. A Full-time-time classification of City Engineer/Public Works Director to include the related job specification, benefit package and pay range with a low annual salary of $170,970 and a high annual salary of $207,815.10.

2. Update the Police Chief’s salary to align with other department head salaries with a low annual salary of $170,970 and a high annual salary of $207,815.10.

PREVIOUS ACTION
On March 15, 2022, the City Council approved a contract for an outside engineering firm to handle the services of City Engineer and the City has had an approved Maintenance Superintendent position in the budget. Oversight is needed to successfully run the various programs the Public Works Department oversees. The on-going cost of the engineering firm has been determined not cost effective, therefore, it is staff’s recommendation to add a City Engineer/Public Works Director to address the various Public Works duties.

In addition, on February 18, 2025, the Council took action to increase the salary of the Police Chief, in advance of the upcoming recruitment.

BACKGROUND
The City maintains a detailed Classification and Compensation Plan, which is publicly supported by the Master Pay Schedule and the Approved Position List. Together, these resources offer a transparent and comprehensive overview of all City employment roles, (Back to Agenda)
184
Subject: Add City Engineer/Public Works Director Job Specifications and Update the Police Chief Salary Date: May 6, 2025

including job descriptions, employee classifications, salary ranges, and the number of authorized positions across departments.

As part of the Fiscal Year 2025–26 budget development process, there was extensive discussion surrounding the costs associated with external consulting services. Although a majority of the engineering-related fees paid to consultants are funded from sources outside the General Fund, it was recognized that the overall expenditure on consulting services remains significant.

Through a thorough analysis and budgetary review, City leadership evaluated the financial impact of these ongoing consultant payments. It was ultimately determined that the creation of an internal City Engineer/Public Works Director position would represent a more cost-effective and sustainable solution. This newly established role would not only reduce reliance on external consultants but also bring critical expertise in-house. The individual in this position would be responsible for the strategic oversight and day-to-day management of the Public Works Department, fostering greater efficiency, accountability, and continuity in the City’s infrastructure and maintenance operations.

DISCUSSION
The City currently needs assistance with the following role. From March 2022 through current, the City is using outside consultants to provide some of these services. External contracting is far more expensive, and the time in the office is limited. In addition, it has been determined by management that fulfilling this position with a city employee better serves the community. Currently, the City’s official list of job classifications includes a Maintenance Supervisor, and the unofficial list includes a City Engineer. To improve efficiency and make better use of available resources, staff is proposing to merge these two roles into a single position titled City Engineer/Public Works Director. This proposed restructuring is intended to streamline departmental operations by reducing redundancy and fostering a more cohesive approach to public works tasks. The financial savings and reallocation resulting from this consolidation would be directed toward providing support for a variety of public works activities. By reorganizing the department in this manner, the City aims to align its staffing structure with evolving community needs, ensuring more effective service delivery while maintaining fiscal responsibility. This change is expected to result in a more dynamic and responsive team capable of better serving residents and supporting the City’s growth objectives.

Staff is prepared to recruit for this position. When making a salary recommendation, we first look to the regional labor market and the City’s comparable entities; we looked at all cities in Contra Costa County with populations less than 40,000 and found a representative data set to find classifications that are most comparable Clayton’s classification. Then we look internally at parity throughout the City’s compensation plan.

Thus, the need to increase the Police Chief’s salary to align with other department head salaries.
185
Subject: Add City Engineer/Public Works Director Job Specifications and Update the Police Chief Salary Date: May 6, 2025

City Engineer/Public Works Director Salary Steps:

A B C D E
170,970.00 179,518.50 188,494.43 197,919.15 207,815.10
Police Chief Salary Steps

A B C D E
170,970.00 179,518.50 188,494.43 197,919.15 207,815.10

FISCAL IMPACT
These positions will not require a budget adjustment for FY 2024-25. We anticipate, if the City Council approves the motion on May 6, 2025, that these positions will be staffed during the first part of the FY 2025-26 fiscal year and are included in the proposed budget this evening.

Staff anticipates a cost savings of approximately $100,000 by this action.

CEQA IMPACT
None.

Attachments:

Resolution
Exhibit A – Job Specifications for City Engineer/Public Works Director Exhibit B – Proposed FY 2025-26 Org. Chart
Exhibit C – Functional Org. Chart
Exhibit D - FY 2025-26 Revised Pay Schedule
186
Item 8.a
Resolution No. XX-2025 Page 1 of 2 May 6, 2025
RESOLUTION NO. XX-2025

APPROVING THE ADDITION OF A FULL-TIME CITY ENGINEER/PUBLIC WORKS

DIRECTOR AND UPDATING THE POLICE CHIEF SALARY

THE CITY COUNCIL
City of Clayton, California
WHEREAS, The City has established Classification and Compensation Plans, a Master Pay Schedule, and a Position Allocation Table detailing all job classifications, salary ranges, and allocations of personnel; and
WHEREAS, The City desires to add a full-time City Engineer/Public Works Director with the job description included and incorporated herein as Exhibit A; and WHEREAS, The revision and addition of this position will provide additional means for accomplishment of the City’s mission in an efficient and cost-effective manner; and WHEREAS, The revision of the salary for the Police Chief position to align with other department head positions will provide additional means for the accomplishment of the City’s mission in an efficient and cost-effective manner; and
WHEREAS, the net fiscal impact of these changes will not require additional FY 2024-2025 budget authority; and
WHEREAS, It is necessary to authorize the City Manager to amend the City’s Classification Plan effective May 7, 2025, to incorporate the above changes.

NOW, THEREFORE BE IT RESOLVED that the City of Clayton does hereby approve the job description for classification of full-time City Engineer/Public Works Director attached and included herein as Exhibit A and authorize the City Manager to amend the City’s Classification Plan , effective May 7, 2025, to incorporate the above changes.

BE IT FURTHER RESOLVED that the City of Clayton does hereby approve the revision of the salary for the Police Chief position to align with other department head positions.

PASSED, APPROVED AND ADOPTED by the City Council of Clayton, California, at a regular public meeting thereof held on the 6th day of May 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
187
Item 8.a
Resolution No. XX-2025 Page 2 of 2 May 6, 2025

THE CITY COUNCIL OF CLAYTON, CA
Kim Trupiano, Mayor
ATTEST:

Stephanie Cabrera-Brown, City Clerk
Exhibit A: Classification specifications for the full-time position of City Engineer/Public Works Director.
188
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
FROM: Regina Rubier, Assistant City Manager
DATE: May 6, 2025
SUBJECT: Budget Overview, Discussion, and Schedule
a. Update on the Fiscal Year (FY) 2025-26 Budget
b. Updated FY 2024-25 YTD Actual Revenue and Expenses, and Budget Amendment
Agenda Item: 8.b

STAFF REPORT

RECOMMENDATION
Please see attached Staff Report.

ATTACHMENTS
Staff Report FY 2025-26 Budget Workshop 05 06 2025.pdf
FY 25-26 Preliminary City of Clayton Budget 05 01 2025.pdf City of Clayton Budget Workshop PPT 05 05 2025.pdf
189
1 AGENDA REPORT
TO: HONORABLE MAYOR AND COUNCIL MEMBERS
FROM: Kris Lofthus, City Manager
Regina Rubier, Assistant City Manager
DATE: May 6, 2025
SUBJECT: Study Session onthe Proposed Biennial Budget for Fiscal Years 2025-26 and 2026-27 General Fund, Landscape Maintenance District Fund, Fiduciary Funds and Other Fund Budgets Workshop
___________________________________________________________________________

RECOMMENDATION
Receive report and provide direction if necessary on the proposed City of Clayton’s first biennial operating budget for Fiscal Years (FY) 2025-26 and 2026-27 of the General Fund, Landscape Maintenance District Fund, Fiduciary Funds and Other Fund Budgets Workshop.

BACKGROUND
The City of Clayton remains firmly dedicated to exercising strong fiscal stewardship, ensuring full transparency, and upholding a high standard of accountability in the management of public funds. This commitment reflects the City's core belief that taxpayer dollars must be handled with integrity and in alignment with the priorities of the community.

Through collaborative efforts between the City Council and City staff, the City ensures that all budgeting and financial policy decisions are made with careful consideration of the community’s evolving needs. This partnership plays a central role in crafting a financial framework that not only supports current operations but also sustains long-term public services.

The proposed Biennial Operating Budget for Fiscal Years 2025–26 and 2026–27 serves as the City's principal financial and policy blueprint. Once adopted by the City Council, 190
2 this document defines the service levels, operational goals, and capital improvement projects that will be delivered to residents over the two-year period.

Designed to reflect and respond to community priorities, the budget outlines how the City will allocate its financial and human resources to preserve essential services and maintain the quality of life that Clayton residents expect. To support this goal, the budget includes a planned use of General Fund reserves amounting to approximately $655,458 in FY 2025–26 and $809,166 in FY 2026–27. These reserves are being strategically applied to bridge funding gaps while continuing the provision of vital programs and services without significant reductions.

Beyond simply outlining expenditures, the budget provides a clear and logical framework for organizing the City's numerous departments, programs, and initiatives. It establishes a structured system for managing and controlling both revenues and expenditures, thereby promoting operational efficiency and financial accountability.

Importantly, the biennial budget document is made widely accessible to the public, allowing residents, stakeholders, and interested parties to gain insights into the City’s financial planning and operational priorities. This openness reinforces Clayton's commitment to transparent governance and encourages informed civic participation.

DISCUSSION
The City of Clayton officially commenced its Biennial Budgeting Process in February 2025 in preparation for the Fiscal Years 2025–2026 and 2026–2027 Operating Budget cycle.

This comprehensive planning effort marks a strategic step toward aligning financial resources with the City’s evolving priorities and community needs.

Since the outset of the process, Finance Department staff have engaged in a series of collaborative meetings with departmental leaders across all City divisions. These consultations have been instrumental in identifying both ongoing operational requirements and proposed capital improvement initiatives. This collaborative approach ensures that the budget accurately reflects the distinct needs and goals of each department.

In addition to assessing departmental requests, staff have undertaken a thorough reconciliation of existing contracts. This step was essential to verify that all anticipated expenditures, including contractual obligations, are fully captured and accurately represented in the proposed budget.

A key feature of this year’s approach has been the adoption of a “zero-based” or “bottomup” budgeting methodology. Rather than applying a uniform percentage increase across all departments, staff have built the budget from the ground up. This means every expenditure must be justified based on actual needs and strategic objectives, leading to a more accountable, data-driven allocation of public funds.

Strategic Plan Initiatives
191
3 In January 2024, the City started a Strategic Plan which evaluated the priorities, costs, and timing for implementation of various options to improve current and future service.

This budget was created with feedback received by the Strategic Planning Survey where the residents want better city services, improved communication from city employees, efficient handling of applications, simplification of ordinances, fair compensation for city staff, and better unity within the city council for effective decision-making. City staff will work with the City Council in the upcoming months to create an implementation action plan.

Staff also ensured that the City Council’s priorities as discussed at the February 20, 2024, City Council meeting. Those goals include:
• Public Safety and Infrastructure: Enhance the provision of public safety resources, invest in technological solutions, and maintain, repair, and improve public facilities and infrastructure.
• Community Parks and Recreation: To improve the physical, social, and environmental well-being of all residents by expanding equitable access to quality parks, recreational programming, and green spaces.
• Economic and Community Development: Promote effective use of existing amenities and resources to create future opportunities that enrich the community. • Financial Stability and Sustainability (Balanced Budget): Support fiscal health through long-term planning, cost control, heightened efficiency, increased revenue, and cost recovery.
• Landscape Maintenance District: Prioritize funding for the Landscape Maintenance District (LMD) to develop a comprehensive maintenance and repair strategy, including detailed mapping and a timeline that identifies repair locations, completion schedules, and associated costs.

This budget aims to be in alignment with the City’s Mission Statement and Values of being dedicated to serving the needs and desires of our citizens:
• Mission Statement: Enhance the City of Clayton by providing quality of service through:
o Responsible Stewardship
o Effective Collaboration
o Continuous Progress
• Values
o Excellence
o Integrity
o Respect
o Teamwork
At the April 21, 2025, Budget and Audit Committee meeting, the Assistant City Manager discussed a draft version of the General Fund, Landscape Maintenance District Fund, Fiduciary Funds and Other Fund Budgets. The budgets presented herein include minor updates and adjustments made consistent with comments received during this budget review process.
192
4 FY 2024-25 General Fund Budget Summary
The FY 2024-25 General Fund Budget of $5,811,063 was adopted on June 4, 2024. As of 4/30/2025 (with two months remaining in the fiscal year), Operating Revenue is $4.5 million and Operating Expenses are $5.7 million, resulting in a deficit of $1.2M; the year end projected amount is anticipated at approximately $200K.

The City’s FY 2024-25 anticipates its Operating Revenues and expenses to come in closer to budget and the new total anticipated Operating Reserve as of the end of FY2024-25 is anticipated to be $7,643,208. On March 5, 2024, the City established a General Fund reserve policy of 40% of the General Fund Operating Expenditures. The policy goes on to state that “the minimum General Reserve level will be calculated annually using the prior fiscal year’s estimated General Fund Operating Expenditures, excluding any major one-time transfers. General Reserve levels will be evaluated as part of the annual budget process or more often, if needed. Therefore, the Fund Balance of $7,386,301 exceeds the 40% target of $2.4 million. The Operating Budget Reserves will remain available to finance future inflationary operating cost increases and one-time capital and equipment costs. It is anticipated that a significant portion of the excess funding will be used over the next several years to implement Strategic Plan Initiatives.

Proposed Fiscal Year 2025-26 Operating Budget Detail
Effects of the Economy
As the City prepares to enter Fiscal Year 2025–26, economic indicators suggest a shift toward moderation following several years of robust post-pandemic recovery. Both local and national economies, which had previously experienced strong rebounds, are now exhibiting signs of stabilization. In light of this evolving landscape, the City is adopting a cautious and strategically forward-thinking approach to financial planning. This prudent stance is designed to uphold long-term fiscal health and ensure continued service delivery amidst potential economic uncertainties.

A key element of the City’s financial strategy involves careful stewardship of the General Fund Operating Budget, which remains heavily dependent on tax-related revenues. For FY 2025–26, tax revenues are projected to account for approximately 61% of the total General Fund revenues—equivalent to $3.9 million out of the $6.2 million total budget.

Although a modest year-over-year increase of 4% in property tax revenues is forecasted, this growth is relatively restrained. It reflects a conservative revenue outlook shaped by anticipated softness in several critical revenue streams. Specifically, downward adjustments have been made to projections for the Sales Tax which plays an important role in supporting the City’s core services and operations.

Given these factors, the City's budgetary approach emphasizes careful risk management and proactive planning to address potential revenue volatility, while continuing to invest in essential services and strategic priorities.
193
5 General Fund Revenue
Based on the Finance Committee’s direction received on April 21, 2025, staff submits the proposed budget. The total General Fund revenue budget proposed for the Fiscal Year 2025-26 of $6,025,920 plus a transfer of $655,458 from the fund balance for total resources of $6,681,378. The proposed summary of the General Fund for the Fiscal Year 2025-26 is illustrated in Table 1 below.

The total General Fund revenues appropriated included nine key revenue sources: (1) property tax (2) sales and use tax; (3) other tax; (4) license fees; (5) franchise fees; and (6) other allocations and revenue; (7) permit fees; (8) rental/use fees and (9) transfers. Each of these revenue sources is described in detail below. Table 1 illustrates the proposed revenue budget for the Fiscal Year 2025-26.

Table 1 – General Fund Revenue

A B C D E
FY 2024-25
Adopted
Budget ($)
FY 2025-26
Proposed
Budget ($)
FY 2026-27
Proposed
Budget ($)
Changes
($) C - B
Revenue
Property Tax 2,795,381 2,906,359 3,021,320 110,978
Sales and Use Tax 594,704 609,572 630,907 14,868
Other Tax 194,480 200,314 205,322 5,834
Business License Fees 164,473 169,407 173,642 4,934
Franchise Fees 631,741 667,526 684,214 35,785
Other Allocations and
Revenue 1,058,835 1,090,600 1,120,417 31,765
Permit Fees 115,440 118,903 121,876 3,463
Rental/Use Fees 117,832 121,367 124,401 3,535
Transfers 138,178 141,871 145,619 3,694
-
Total Revenues 5,811,063 6,025,920 6,227,719 204,165
The proposed Operating Budget includes revenue from six primary sources as explained below:
• Property Tax: Is an ad valorem tax on real estate, including land, buildings, and tangible personal property. Collected by the County and distributed per state law, it funds cities, counties, schools, and special districts. In Clayton, property owners pay a base rate of 1% of the assessed property value. The City receives about

6.6¢ per dollar collected, with the rest primarily supporting schools, community colleges, and Contra Costa County. The City partners with HDL Coren & Cone to estimate property tax revenue, considering five key factors:
o Property turnover rate
o Market pricing and appeals
194
6 o New construction
o Proposition 8 reductions
o Proposition 13’s inflation cap
Estimates include both secured and unsecured property taxes. Property taxes account for 48% of Clayton’s General Fund revenue, primarily from the secured portion. For FY 2025–26, secured property tax revenue is projected to rise by 4%, totaling $2.9 million, which includes $510,459 from the Redevelopment Property Tax Trust Fund. Also included is property tax in-lieu of vehicle license fees (VLF).

Originally a tax on vehicle ownership collected by the DMV, VLF revenue has been replaced with property tax allocations that reflect changes in assessed property values. For FY 2025–26, in-lieu VLF revenue is expected to increase by $60,811 (5.02%).
• Sales and Use Tax: California sales tax is imposed on the total retail price of any tangible personal property (excluding a variety of state mandated exemptions), while use tax is imposed on the purchaser for eligible transactions when sales tax has not been collected. Although the unadjusted general state-wide sales tax rate applied to transactions is 7.25%, the basic local rate (aka “Bradley-Burns” rate) returned to local agencies (i.e., City of Clayton) is only one percent (1%). This local share is unrestricted and must be received into the General Fund. In the City of Clayton, the applicable sales tax rate is currently 8.75% due to a combination of other additional local and regional voter-approved measures. The City to-date has received $456,788 or 77% of the budgeted sales tax for the current fiscal year. The sales tax receipts are paid to the City two months in arrears. • Other Tax: This category includes Motor Vehicle In-Lieu and Other In-Lieu taxes, which together account for approximately 3% of the City’s total revenue. Although they contribute a relatively small portion to the overall budget, these revenues still play a supportive role in funding municipal operations and services. • Business License Fees: Business license fees are charged by the City to legally permit a business to operate within the city limits. These fees vary based on the size of the business. The City requires businesses to obtain a license annually, with fees serving as a source of revenue for regulatory enforcement, public safety, and administrative services. These fees ensure compliance with local ordinances and help maintain standards that protect the public and support fair business practices.
• Franchise Fee: The third largest revenue source, making up 11% of General Fund budgeted revenues for FY 2025-26 is franchise fees. Franchise fees are rents paid by utilities or other businesses for the privilege of using the City’s right-ofway (i.e., streets, sidewalks, etc.) to locate utility lines, operate vehicles, and/or conduct private business for profit. The City currently collects a 1% franchise fee from Pacific Gas & Electric and a 5% franchise fee from cable operators (i.e., Comcast and AT&T/Pacific Bell). In addition, the City collects a 10% franchise fee from Republic Services for its collection, transportation, disposal and diversion of 195
7 solid waste and recyclable materials. For Fiscal Year 2025-26, the Franchise Fee revenues are projected to increase by a total of $35,785 when compared to the current year budget. This revenue source can fluctuate for the cable television franchise fees due to a shift from customers to change to digital • Other Allocations and Revenue: at 18% of the General Fund budgeted revenues for FY 2025-26, this is the City’s second largest revenue source. It encompasses Redevelopment Property Tax Trust Fund, Public Safety Allocation, Abandoned Vehicle Abatement, POST Reimbursement, Well Water Usage Charge, Misc. City Services, Unrealized Investment Gains/Losses, Fiduciary Funds Administration and Fines and Forfeitures.
• Permit Fees: This fee is a charge imposed by the City for the issuance of various permits, such as construction, land development, business operations, environmental impacts or special events. These fees serve multiple purposes: it helps cover the administrative costs of processing applications, ensures regulatory compliance and may contribute to funding related public services or infrastructure. The amount of the permit fee can vary based on the complexity of the project or type of permit requested. By requiring and charging for permits, the City aims to promote safety, environmental stewardship and orderly development while generating revenue to support governance and oversight functions. • Rental Use Fees: Are charges levied by the city to entities for the use of publicly owned facilities, land or equipment. These fees are typically applied when individuals, businesses, or organizations wish to temporarily utilize the City’s property for events, construction staging, or other private purposes. The intent behind such fees is to ensure that public resources are used responsibly and to help offset the costs associated with maintenance, administration, and potential wear and tear.
• Transfers: Allows for the movement of resources from one governmental fund to another within the City. These transfers are made to allocate financial resources according to the entity’s operational, capital, or strategic needs, and they do not constitute revenues or expenditures in themselves. Instead, they are recorded as “other financing sources” and “uses” to maintain proper fund accounting and transparency. Such transfers help ensure that restricted funds are used in compliance with legal or policy constraints, and that resources are properly aligned with budgetary priorities.

General Fund Expenses
Total General Fund expenditures proposed for the Fiscal Year 2025-26 is $6,681,378.

Table 2 below illustrates the General Fund proposed expenditures for the Fiscal Year 2025-26 and Table 3, the Staffing Model.
196
8 Table 2 - General Fund Expenses
FY 2024-25
Adopted
Budget ($)
FY 2025-26
Proposed
Budget ($)
FY 2026-27
Proposed
Budget ($)
Expenditures
Salaries and Benefits 3,968,661 4,504,916 4,683,654
Operating Expenditures 2,151,889 2,176,462 2,381,860
Total Expenditures 6,120,550 6,681,378 7,065,514
The proposed FY 2025-26 General Fund Budget identifies anticipated expenses under the staffing model shown below. Operational personnel include 11 sworn police personnel, 1 City Engineer/Public Works Director, 6 maintenance positions and 9.6 administrative positions. The administrative staff includes 1 City Manager, 1 Assistant City Manager/Administrative Services Director, 1 Accountant, 1 City Clerk/Assistant to the City Manager, 1 Administrative Assistant, 1 Management Analyst, 1 Senior Planner, 2 Police Administrative professionals and 0.6 for a Community Services Leader. I Table 3
Staffing Model FY 2025-26
Budget
Full Time Personnel 27.6
Administrative Positions 9.6
Maintenance Positions 7
Sworn Police Positions 11
Salary and Benefits Expenditures
Salary and benefit costs are projected at $4.5 million and are based on potential new agreements with the applicable employee unions and associations. The Police Officers are included in the representation from the Clayton Police Officers Association (CPOA) under an agreement that expires on June 30, 2027. The City’s contract with the City Manager lasts through September 16, 2027. The staffing budget is based on full-time positions filled at the top step for each pay grade. The Miscellaneous Employees Group MOU expires on June 30, 2025, and negotiations are still underway.

Group Benefits include medical insurance, vision insurance, dental insurance, short- and long-term disability insurance, accidental death and dismemberment insurance and life insurance. The City participates in the CalPERS health plan, which provides employees with options of medical providers such as Kaiser, Healthnet, Blue Shield, and Blue Cross.

Supplemental insurance coverages, FSA plan, and 457 plans are contracted directly by the City and are reviewed annually. The City covers 50k in life insurance for each employee. Everything other than medical and dental are 100% the employee’s cost. 197
9 The City participates in the California Public Employees Retirement System (CalPERS) This is a defined-benefit pension system administered by an independent retirement board. The City has no control over the administration of this retirement plan. The City is current on required contributions and the budget includes the City making all assessed actuarially required employer contributions. Additionally, the City’s employees are fully responsible for and make all the required employee contributions except for Miscellaneous Tier 1 employees (which the City pays). The pension contribution included in the proposed General Fund Budget is based on the announced FY 2025-26 contribution rates.

Services, Supplies & Other Charges
The Services & Supplies Charges are projected at $2,176,472 for FY 2025-26. The budget for Services and Supplies was reviewed over the past few months of the fiscal year and expenses have been properly identified and charged to the correct accounts.

The Services and Supplies Budget includes contracts with outside agencies and vendors for the following services:
• Information Technology Services (Apex)
• Dispatch Services (City of Concord)
• Animal Control Services (Contra Costa County)
• Audit Services (Chavan & Associates)
• CFD Administration (NBS)
This budget was designed as a “zero base” or “bottom up” budget to let the City continue to function. Most expense items remained relatively neutral apart from Police Dispatch costs from the City of Concord and Animal Control costs from Contra Costa County. Staff has identified the following expenditures that force the deficit spending:

Salaries3 100,189
PERS3 98,205
PERS UAL3 152,687
Worker's Comp3 32,443
Granicus (D & S)1 30,000
Apex (PEG)2 48,000
Council/Committee AV 30,000
Insurance3 51,500
Dispatch3 54,000
HdL Fees (D & S)1 17,000
Lexipool (D & S)1 9,500
Nixle (D & S)1 5,600
1 Dues and Subscriptions currently not budgeted
2 Previously paid with Public Education Grant (PEG) Funds 3 Annual increase
198
10 Animal Services3 26,334
Deficit $ 655,458

Other Funds
The City’s Non-Major Governmental Funds are reported as Special Revenue Funds (SRF); whereby, the revenues collected are for specific expenditures. These funds should be self-balanced with the appropriate receipts and expenditures. The City of Clayton has a number of SRF’s that are operating in a deficit spending each year. The City staff will evaluate the deficit spending funds in the fall of 2025 to provide the Council with some of the mitigating measures to address the budget shortfall. Below is a summary of some of the Non-Major Governmental Funds that will require additional revenues or a reduction in expenditures to be balanced in future years.

Rainy Day Fund
The estimated fund balance in the Rainy-Day Fund as of June 30, 2025, is approximately $70,000. There is no proposed appropriation in this fund except for the distribution of the interest earning estimated at approximately $1,500 for the Fiscal Year 2025-26.

Landscape Maintenance District Fund
In calendar year 2007, the City established Communities Facility District 2007-01 for a Landscape Maintenance District (LMD). CFD 2007-01 a special assessment district created to fund the upkeep and enhancement of landscaped areas within the City. The areas include public parks, medians, greenbelts, and other open communal spaces that contribute to the aesthetic and environmental quality of the neighborhood. The funding for the LMD comes from assessments levied on the properties that benefit from the maintained landscapes. The collected funds are used for activities such as mowing, planting, irrigation, pest control, and general maintenance. When the City established the LMD, it ensured that the shared outdoor spaces are well-maintained, visually appealing, and conducive to a higher quality of life for residents.

Special Revenue Funds
The City maintains various funds that have been formed pursuant to State law or City policies. These funds are earmarked for specific uses and their revenues and expenditures are restricted. The following summarizes the various funds:
 Development Impact Fee - These fees are collected under Government Code Section 66000 to mitigate the impacts of new development on city facilities. Funds may only be used for facilities, not operations, and are to provide necessary facilities and equipment as a result of growth.
 Capital Equipment – The City maintains a capital equipment fund and makes annual contributions to these funds to prefund major equipment and machinery replacement costs. For FY 2025-26, proposed contributions are $52,300 to the Capital Equipment Fund.
199
11  Capital Improvement - The City maintains a capital improvement fund and makes annual contributions to these funds to prefund major road and sidewalk repair costs. For FY 2025-26, proposed contributions are $717,173 to the Capital Improvement Fund.
 Successor Housing Fund is a financial mechanism established to manage and allocate resources for affordable housing projects and initiatives, often following the dissolution of a redevelopment agency. When redevelopment agencies are dissolved, their housing assets and responsibilities are transferred to a successor agency, which in this case is the City. The Successor Housing Fund is then used to continue the work of providing, improving, and maintaining affordable housing within the community. This fund supports various housing-related activities, including the development of new affordable housing units, rehabilitation of existing housing, and assistance programs for low- and moderate-income households. The goal of the Successor Housing Fund is to ensure the continuity and effectiveness of local affordable housing efforts, even after the original redevelopment agency is no longer in operation.
 Gas Tax - The primary purpose of the gas tax is to generate revenue for maintaining and developing transportation infrastructure, such as roads, bridges, and highways.
 Grants – Federal, state and local grants received by the City.  Grove Park District – The park district is a special-purpose governmental entity created to manage and maintain public parks, recreational facilities, and open spaces within a designated area. Funded through taxes, grants, and user fees, park districts are responsible for the development, upkeep, and programming of parks, playgrounds, sports fields, swimming pools, community centers, and nature reserve.
 Other Funds
Assessment Districts
 Neighborhood Street Lighting – This assessment district is designed to enhance local safety and security by improving street lighting. The City operates by funding the installation and maintenance of streetlights through assessments levied on the properties that benefit from the improved illumination.  Stormwater Assessment - Is aimed at managing and improving stormwater infrastructure to prevent flooding and enhance water quality. The City funds projects through assessments levied on properties that benefit from better stormwater management. This collaborative approach ensures that the costs are equitably shared among property owners, leading to improved drainage systems, reduced flood risk, and healthier local waterways, ultimately contributing to a more resilient and sustainable community.

Geological Hazard Abatement and Presley Settlement Funds (GHAD)  Is a specialized entity formed to identify, mitigate, and manage geological hazards such as landslides, soil erosion, and seismic activity within a specific area.

Funded through assessments levied on properties that benefit from these protective measures, GHAD plays a crucial role in safeguarding lives and 200
12 property by implementing proactive strategies and interventions. These may include slope stabilization, erosion control projects, and ongoing monitoring of geological conditions. By establishing GHAD, communities can ensure a coordinated and sustained approach to addressing geological risks, enhancing public safety, property values, and overall community resilience.

FISCAL IMPACTS
There is no fiscal impact from the City Council’s action on this item

ATTACHMENTS
General Fund Budget
Landscape Maintenance District Fund Budget
Assessment Districts Fund Budgets
Special Revenue Fund Budgets
Geological Hazard Abatement Fund Budgets
201
Budget Summary
% 2025-26 % 2026-27 %
Final Budget
YTD
(4/30/2025)
Increase
Over Prior
Year
Budget Preliminary Increase Preliminary Increase
Starting Fund Balance $7,695,787 $7,386,301 $6,730,843 -12.54% Revenue
Revenue 5,811,063 4,526,556 2.24% 6,025,920 3.70% 6,227,719 3.35% Total Revenue $5,811,063 $4,526,556 2.24% 6,025,920 3.70% $6,227,719 7.17% Expenditures
Salaries and Benefits 3,968,661 3,232,244 6.72% 4,504,916 13.51% 4,683,654 18.02% Services and Supplies 2,151,889 2,499,810 9.50% 2,176,462 1.14% 2,381,860 10.69% Total Expenditures 6,120,550 $5,732,054 7.68% $6,681,378 7,065,514 15.44% Revenues over (under) Expenditures ($309,486) ($1,205,499) ($655,458) ($837,795) Ending Fund Balance $7,386,301 $6,730,843 $5,893,048
Budget

GENERAL FUND BUDGET
Budget

27.6 Full Time Employees
2024-25
5/1/2025

202
City of Clayton
FY 2025 - 26 PRELIMINARY GENERAL FUND BUDGET
Revenue Budget % 2025-26 % 2026-27 %
Final Budget YTD
(4/30/2025) Increase
Preliminary Increase Preliminary Increase
Revenue
101-4100 Property Tax In-Lieu of VLF 1,323,067 677,607 -48.79% 1,375,990 4.00% 1,431,029 4.00% 101-4101 Property Taxes - Secured 1,305,423 1,083,511 -17.00% 1,357,639 4.00% 1,411,945 4.00% 101-4102 Property Taxes - Unsecured 46,333 55,253 19.25% 48,186 4.00% 50,114 4.00% 101-4103 Property Taxes - Unitary Tax 17,107 19,117 11.75% 17,791 4.00% 18,503 4.00% 101-4104 Property Taxes - Supplemental 10,400 2,152 -79.30% 10,816 4.00% 11,249 4.00% 101-4106 Property Taxes - Other 9,360 4,144 -55.73% 9,734 4.00% 10,124 4.00% 101-4502 Real Property Transfer Tax 83,691 65,770 -21.41% 86,202 3.00% 88,357 0.00% 101-4301 Sales and Use Tax 594,704 456,788 -23.19% 609,572 2.50% 630,907 3.50% 101-5203 Motor Vehicle In Lieu 12,480 - -100.00% 12,854 3.00% 13,176 2.50% 101-5205 Other In Lieu 182,000 92,591 -49.13% 187,460 3.00% 192,147 2.50% 101-5401 Franchises - Comcast Cable 202,800 150,103 -25.98% 208,884 3.00% 214,106 2.50% 101-5402 Franchises - Garbage Fees 238,518 285,065 19.52% 245,673 3.00% 251,815 2.50% 101-5403 Franchises - PG&E 169,623 185,966 9.63% 191,545 12.92% 196,333 2.50% 101-5404 Franchises - Equilon Pipe 20,800 22,283 7.13% 21,424 3.00% 21,960 2.50% 101-5101 Business Licenses 164,473 143,554 -12.72% 169,407 3.00% 173,642 2.50% 101-5602 Park Use Fee 36,400 58,614 61.03% 37,492 3.00% 38,429 2.50% 101-5603 Meeting Room Fee 3,120 7,331 134.95% 3,214 3.00% 3,294 2.50% 101-5608 Cattle Grazing Lease Rent 11,336 11,264 -0.63% 11,676 3.00% 11,968 2.50% 101-5609 Cell Tower Lease Rent 39,520 36,796 -6.89% 40,706 3.00% 41,723 2.50% 101-5303 City Hall Rental Fees - #DIV/0! - #DIV/0! - #DIV/0! 101-5613 Clayton Community Gymnasium Rent 27,456 24,425 -11.04% 28,280 3.00% 28,987 2.50% 101-5103 Building Permit Remit Fees (Surcharge) 78,000 75,514 -3.19% 80,340 3.00% 82,349 2.50% 101-5106 Engineering Service Fees 6,240 2,395 -61.62% 6,427 3.00% 6,588 2.50% 101-5301 Planning Permits/Fees 10,400 18,245 75.44% 10,712 3.00% 10,980 2.50% 101-5302 Police Permits/Fees 10,400 10,752 3.38% 10,712 3.00% 10,980 2.50% 101-5304 Planning Service Charges 10,400 - -100.00% 10,712 3.00% 10,980 2.50% 101-4108 Redevelopment Property Tax Trust Fund - Distribution 495,591 307,537 -37.95% 510,459 3.00% 525,773 3.00% 101-5201 Public Safety Allocation 104,000 94,489 -9.14% 107,120 3.00% 109,798 2.50% 101-5405 AT&T Mobility Francise Fees - #DIV/0! - #DIV/0! - #DIV/0! 101-5202 Abandoned Veh Abate (AVA) 3,120 4,663 49.46% 3,214 3.00% 3,294 2.50% 101-5214 POST Reimbursements 6,760 1,872 -72.30% 6,963 3.00% 7,137 2.50% 101-5306 Well Water Usage Charge 18,000 - -100.00% 18,540 3.00% 19,004 2.50% 101-5319 Miscellaneous City Services 104 156 50.00% 107 3.00% 110 2.50% 101-5605 Inv. Premium/Discount - - #DIV/0! - #DIV/0! - #DIV/0! 101-5606 Unrealized Inv. Gain/Loss - #DIV/0! - #DIV/0! - #DIV/0! 101-5322 Fiduciary Funds Administration 229,713 229,713 0.00% 236,605 3.00% 242,520 2.50% 101-5501 Fines and Forfeitures 20,800 20,504 -1.42% 21,424 3.00% 21,960 2.50% 101-5502 Administrative Citation Fee 500
101-5610 Fountain Use Fee - - #DIV/0! - #DIV/0! - #DIV/0! 101-5601 Interest 139,147 221,130 58.92% 143,321 3.00% 146,904 2.50% 101-5701 Reimbursements/Refunds 15,600 6,717 -56.94% 16,068 3.00% 16,470 2.50% 101-5790 Other Revenues 5,200 3,555 -31.63% 5,356 3.00% 5,490 2.50% 101-5791 Overhead Cost Recovery 20,800 8,302 -60.09% 21,424 3.00% 21,960 2.50% 101-5217 State Mandated Cost Reimbursement - - #DIV/0! - #DIV/0! - #DIV/0! 101-5789 Other Financing Sources - #DIV/0! - #DIV/0! - #DIV/0! 101-6002 Admin Exp Rec - Measure J Fund 5,765 5,765 0.00% 5,938 3.00% 6,116 3.00% 101-6003 Trx. From CIP Fund - - #DIV/0! - #DIV/0! - #DIV/0! 101-6004 Admin Exp Rec - HUTA Gas Tax Fund 9,608 9,608 0.00% 9,896 3.00% 10,193 3.00% 101-6005 Admin Exp Rec - Neighborhood Street Lights Fund 14,067 14,067 0.00% 14,489 3.00% 14,924 3.00% 101-6006 Admin Exp Rec - GHAD Fund 8,836 8,836 0.00% 9,101 3.00% 9,374 3.00% 101-6007 Admin Exp Rec - Landscape Maint CFD Fund 45,116 45,116 0.00% 46,018 2.00% 46,939 2.00% 101-6008 Trx. From RDA Project Fund 301 - #DIV/0! - #DIV/0! - #DIV/0! 101-6009 Trx. From RDA Housing Fund 302 - #DIV/0! - #DIV/0! - #DIV/0! 101-6010 Trx. From OAD Debt - #DIV/0! - #DIV/0! - #DIV/0! 101-6011 Admin Exp Rec - The Grove Park CFD Fund 9,395 9,395 0.00% 9,677 3.00% 9,919 2.50% 101-6014 Trx From CFD 1990-1 - #DIV/0! - #DIV/0! - #DIV/0! 101-6015 Trx From CFD 1990-2 - #DIV/0! - #DIV/0! - #DIV/0! 101-6016 Admin Exp Rec - Stormwater Assessment Fund 45,391 45,391 0.00% 46,753 3.00% 48,155 3.00% TOTAL 5,811,063 4,526,556 6,025,920 6,227,719
2024-25
5/1/2025

203
City of Clayton
FY 2025 - 26 PRELIMINARY GENERAL FUND BUDGET
Expense Budget % 2025-26 % 2026-27 %
Final Budget YTD
(4/30/2025)
Increase Preliminary
Budget
Increase Preliminary
Budget
Increase
Salaries and Benefits
101-7111 Regular Salaries 2,642,633 1,914,414 13.04% 2,849,335 7.82% 2,963,308 4.0% 101-7113 Overtime 162,030 175,369 13.31% 168,000 3.68% 174,720 4.0% 101-7115 Council/Commission Compensation 35,400 26,920 0.00% 36,452 2.97% 36,452 0.0% 101-7218 Long/Short Term Disability Insurance 16,822 15,486 -17.65% 19,345 15.00% 20,118 4.0% 101-7219 Deferred Compensation Retirement 17,819 2,954 3.00% 3,500 -80.36% 3,640 4.0% 101-7220 PERS Retirement-Normal Cost 282,264 234,037 -3.89% 380,469 34.79% 395,688 4.0% 101-7221 PERS Retirement - Unfunded Liability 322,915 440,461 -14.46% 475,602 47.28% 494,626 4.0% 101-7231 Workers' Compensation 83,274 110,761 -16.65% 115,717 38.96% 120,346 4.0% 101-7232 Unemployment Compensation 2,015 3,469 3.02% - -100.00% - #DIV/0! 101-7233 FICA Taxes 35,241 31,472 3.00% 50,949 44.57% 52,987 4.0% 101-7246 Benefit Insurance 348,987 260,213 3.00% 386,285 10.69% 401,737 4.0% 101-7247 OPEB Contributions (Health Plan) 19,261 16,688 3.00% 19,261 0.00% 20,031 4.0% Subtotal 3,968,661 3,232,244 4,504,916 11.90% 4,683,654 Services and Supplies
101-7341 Buildings/Grounds Maintenance 37,580 2,000 4.39% 28,068 -25.31% 28,629 2.00% 101-7342 Machinery/Equipment Maintenance 4,363 306 2.66% 3,339 -23.47% 3,506 5.00% 101-7343 Vehicle Maintenance 36,129 2,954 0.50% 37,109 2.71% 38,965 5.00% 101-7345 Office Equip-Maint/Repairs 3,200 3,370 0.00% - -100.00% - #DIV/0! 101-7346 HVAC Mtn & Repairs 31,930 272,113 3.00% 30,506 -4.46% 31,116 2.00% 101-7441 Dog Park Operating Costs 8,240 12,762 3.00% 8,487 3.00% 8,742 3.00% 101-7307 Irrigation Supplies and Materials 6,695 - 3.00% 3,500 -47.72% 3,570 2.00% 101-7311 General Supplies 29,875 44,418 1.27% 16,500 -44.77% 16,830 2.00% 101-7312 Office Supplies/Expense 13,240 - 1.85% 14,000 5.74% 14,280 2.00% 101-7314 Postage 4,935 1,607 2.81% 5,306 7.52% 5,412 2.00% 101-7321 Printing and Binding 2,001 21,412 2.62% 755 -62.27% 770 2.00% 101-7323 Books/Periodicals 206 15,466 3.00% 150 -27.18% 153 2.00% 101-7324 Dues and Subscriptions 46,402 2,941 4.51% 101,213 118.12% 103,237 2.00% 101-7325 EBRCSA System Subscription 12,500 681 0.00% 15,000 20.00% 15,300 2.00% 101-7331 Rentals/Leases 51,035 - 89.02% 49,570 -2.87% 50,561 2.00% 101-7344 Vehicles: Gas, Oil & Supplies 45,835 11,400 0.30% 42,867 -6.48% 43,724 2.00% 101-7389 Misc. Expense 2,060 3,637 3.00% - -100.00% - #DIV/0! 101-7241 Auto Allowance/Mileage 18,416 91,039 3.00% 4,800 -73.94% 4,896 2.00% 101-7242 Uniform Allowance 12,360 4,022 3.00% 14,400 16.50% 14,688 2.00% 101-7301 Recruitment/Pre-employment 10,150 18,538 1.50% 5,500 -45.81% 5,610 2.00% 101-7351 Insurance Premiums 254,433 162 3.00% 305,940 20.24% 312,059 2.00% 101-7362 City Promotional Activity 4,635 - 3.00% 1,000 -78.43% 1,020 2.00% 101-7380 Recording Fees 515 8,770 3.00% 525 2.00% 536 2.00% 101-7381 Property Tax Admin. Costs 9,790 172,164 3.00% 9,986 2.00% 10,186 2.00% 101-7382 Election Services - 500 #DIV/0! 22,000 4300.00% 101-7384 Legal Notices 2,060 - 3.00% 2,100 1.94% 2,142 2.00% 101-7420 Merchant Fees 10,300 101,172 3.00% 12,000 16.50% 12,360 3.00% 101-7427 CAL ID 18,471 37,147 42.08% 20,000 8.28% 20,600 3.00% 101-7429 Animal/Pest Control Services 132,049 44,769 27.63% 167,746 27.03% 172,778 3.00% 101-7433 Integrated Justice System 11,000 505,527 0.00% 11,330 3.00% 11,670 3.00% 101-7486 CERF Charges 96,800 13,416 868.00% - -100.00% 99,704 #DIV/0! 101-7363 Business Meeting Expense 715 9,551 2.14% 800 11.89% 816 2.00% 101-7364 Employee Recognition 1,436 20,400 2.57% 2,400 67.13% 2,448 2.00% 101-7371 Travel 2,163 10,646 3.00% 24,475 1031.53% 25,454 4.00% 101-7372 Conferences/Meetings 3,605 18,412 3.00% 8,945 148.13% 9,571 7.00% 101-7373 Education & Training 20,000 61,709 5.26% 13,427 -32.86% 13,696 2.00% 101-7332 Telecommunications 30,497 67,407 2.00% 46,532 52.58% 47,463 2.00% 101-7335 Gas & Electricity 126,690 12,648 3.00% 126,489 -0.16% 129,019 2.00% 101-7338 Water Services 126,087 10,419 3.00% 116,002 -8.00% 118,322 2.00% 101-7408 Crossing guard services 64,217 772 16.48% 61,835 -3.71% 63,072 2.00% 101-7410 Professional Engineering Services 155,736 - 3.00% - -100.00% - #DIV/0! 101-7411 Legal Services Retainer 135,031 8,381 2.70% 158,081 17.07% 161,242 2.00% 101-7413 Legal Services 10,300 23,631 3.00% 18,300 77.67% 19,215 5.00% 101-7414 Audit & Financial Reporting Services 45,922 108,266 3.00% 55,000 19.77% 56,650 3.00% 101-7415 Computer/IT Services 7,828 88,342 3.00% 48,000 513.18% 49,440 3.00% 101-7417 Janitorial Service 55,927 26,772 2.81% 58,813 5.16% 60,578 3.00% 101-7419 Other Professional Services 40,000 137,706 -35.06% 99,675 149.19% 102,665 3.00% 101-7424 Dispatch Services 356,265 24,215 5.00% 410,000 15.08% 422,300 3.00% 101-7425 Crime Lab 14,000 33,895 0.00% 15,000 7.14% 15,450 3.00% 101-7435 Contract Seasonal Labor 16,480 439,567 3.00% 11,670 -29.19% 12,020 3.00% 101-7440 Tree Trimming Services 21,785 5,277 3.00% 16,889 -22.47% 17,396 3.00% Subtotal 2,151,889 2,499,810 2,176,462 2,381,860 9.44%
2024-25
5/1/2025

204
City of Clayton
FY 2025-26 Budget
Expenses by Department
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget FY 2024-25 Budget
YTD
(4/30/2025) FY 2025-26 Budget
101-7111 Regular Salaries - - 697,141 562,779 889,749
101-7113 Overtime - - -
101-7115 Council/Commission Compensation 29,036 26,320 29,036 - 101-7218 Long/Short Term Disability Insurance - - 5,293 3,526 4,953 101-7219 Deferred Compensation Retirement - - 15,038 2,954 3,500 101-7220 PERS Retirement-Normal Cost - - 73,446 40,260 77,938 101-7221 PERS Retirement - Unfunded Liability - - 89,303 102,018 123,073 101-7231 Workers' Compensation 1,310 1,410 - 30,303 32,617 2,900 101-7232 Unemployment Compensation 2,015 - -
101-7233 FICA Taxes 2,222 1,868 2,222 9,739 8,119 12,444 101-7246 Benefit Insurance - - 106,222 65,999 132,173
101-7247 OPEB Contributions (Health Plan) - -
Total Salaries and Benefits By Department 34,583 29,598 31,258 1,026,485 818,271 1,246,730 Services and Supplies
101-7341 Buildings/Grounds Maintenance - - 47,500 47,123 - 101-7342 Machinery/Equipment Maintenanc - - -
101-7343 Vehicle Maintenance - - -
101-7345 Office Equip-Maint/Repairs - - -
101-7346 HVAC Mtn & Repairs - - -
101-7441 Dog Park Operating Costs - - -
101-7307 Irrigation Supplies and Materials - - -
101-7311 General Supplies - 313 500 -
101-7312 Office Supplies/Expense - - -
101-7314 Postage - - -
101-7321 Printing and Binding 721 407 500 -
101-7323 Books/Periodicals - 150 -
101-7324 Dues and Subscriptions 14,420 43,754 43,500 2,884 6,180 9,058 101-7325 EBRCSA System Subscription - - -
101-7331 Rentals/Leases - - -
101-7344 Vehicles: Gas, Oil & Supplies - - -
101-7389 Misc. Expense - - 2,060 - -
101-7241 Auto Allowance/Mileage - - 8,940 2,954 4,800
101-7242 Uniform Allowance - - -
101-7301 Recruitment/Pre-employment - - -
101-7351 Insurance Premiums - - -
101-7362 City Promotional Activity 4,635 162 1,000 -
101-7380 Recording Fees - - -
101-7381 Property Tax Admin. Costs - - -
101-7382 Election Services - 20,400 500
101-7384 Legal Notices - - -
101-7420 Merchant Fees - - -
101-7427 CAL ID - - -
101-7429 Animal/Pest Control Services - - -
101-7433 Integrated Justice System - - -
101-7486 CERF Charges - - -
101-7363 Business Meeting Expense 515 746 800 70 -
101-7364 Employee Recognition 206 36 100 -
101-7371 Travel - - 103 2,180 7,875
101-7372 Conferences/Meetings - 1,053 2,520 1,030 4,165 5,925 101-7373 Education & Training - - 5,150 3,622 -
101-7332 Telecommunications - - 7,622 10,893 10,000
101-7335 Gas & Electricity - - -
101-7338 Water Services - - -
101-7408 Crossing guard services - - -
101-7410 Professional Engineering Services - - -
101-7411 Legal Services Retainer - - 85,318 89,626 125,000 101-7413 Legal Services - - 5,150 11,799 12,000
101-7414 Audit & Financial Reporting Services - - 45,922 33,895 55,000 101-7415 Computer/IT Services - 1,780 1,700 7,828 8,840 7,000 101-7417 Janitorial Service - - -
101-7419 Other Professional Services 5,000 10,420 30,000 10,000 141,355 - 101-7424 Dispatch Services - - -
101-7425 Crime Lab - - -
101-7435 Contract Seasonal Labor - - -
101-7440 Tree Trimming Services - - -
Total Services and Supplies 25,497 79,070 81,270 229,507 362,701 236,658 Legislative (01) Administration (02)
5/1/2025

205
City of Clayton
FY 2025-26 Budget
Expenses by Department
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget
101-7111 Regular Salaries 32,035 12,922 40,213 247,746 29,963 244,913 - - 101-7113 Overtime 1,030 0 1,000 - - -
101-7115 Council/Commission Compensation - - - 7,416 600 7,416 - - 101-7218 Long/Short Term Disability Insurance 314 1,584 435 2,322 58 1,768 - - 101-7219 Deferred Compensation Retirement - - - -
101-7220 PERS Retirement-Normal Cost 2,824 14,141 5,470 21,554 610 16,233 - - 101-7221 PERS Retirement - Unfunded Liability 5,488 6,269 5,877 29,032 33,166 43,955 - - 101-7231 Workers' Compensation 1,513 1,629 1,871 11,179 12,033 1,200 - - 101-7232 Unemployment Compensation - - - 3,469 -
101-7233 FICA Taxes 486 23 557 4,052 423 3,796 - -
101-7246 Benefit Insurance 6,651 31,532 7,223 43,554 6,045 41,838 - - 101-7247 OPEB Contributions (Health Plan) 19,261 16,688 19,261 Total Salaries and Benefits By Department 50,341 68,101 62,646 366,855 82,897 361,119 19,261 20,157 19,261 Services and Supplies
101-7341 Buildings/Grounds Maintenance 19,570 23,186 10,000 - - - - - - 101-7342 Machinery/Equipment Maintenance 1,803 2,854 1,839 - - - - - - 101-7343 Vehicle Maintenance 1,545 902 1,622 - - - - - - 101-7345 Office Equip-Maint/Repairs - - - - - - - - -
101-7346 HVAC Mtn & Repairs 21,630 10,859 20,000 - - - - - - 101-7441 Dog Park Operating Costs 8,240 - 8,487 - - - - - - 101-7307 Irrigation Supplies and Materials - - - - - - - - - 101-7311 General Supplies 7,210 11,034 7,500 515 25 - - - - 101-7312 Office Supplies/Expense - - - - - 500 8,240 11,778 8,500 101-7314 Postage - - - - - - 4,635 2,802 5,000
101-7321 Printing and Binding - - - - - - 1,030 274
101-7323 Books/Periodicals - - - 206 - - - - -
101-7324 Dues and Subscriptions 103 - 105 13,905 2,399 3,175 - - 17,000 101-7325 EBRCSA System Subscription - - - - - - - - -
101-7331 Rentals/Leases - - - - - - 17,510 7,535 12,566 101-7344 Vehicles: Gas, Oil & Supplies 1,030 410 1,082 - - - - - - 101-7389 Misc. Expense - - - - - - - 306 -
101-7241 Auto Allowance/Mileage - - - 4,264 - - - - -
101-7242 Uniform Allowance - - - - - - - - -
101-7301 Recruitment/Pre-employment - - - - - - 5,150 716 500 101-7351 Insurance Premiums - - - - - - 254,433 272,113 305,940 101-7362 City Promotional Activity - - - - - - - - -
101-7380 Recording Fees - - - 515 - 525 - - -
101-7381 Property Tax Admin. Costs - - - - - - 9,790 9,551 9,986 101-7384 Legal Notices - - - 2,060 - 2,100 - - -
101-7420 Merchant Fees - - - - - - 10,300 10,646 12,000 101-7427 CAL ID - - - - - - - - -
101-7429 Animal/Pest Control Services 1,751 1,480 1,804 - - - - - - 101-7433 Integrated Justice System - - - - - - - - -
101-7486 CERF Charges 75,364 85,664 - - - - - - -
101-7363 Business Meeting Expense - - - - - - - - -
101-7364 Employee Recognition - - - - - - 1,030 3,007 2,000 101-7371 Travel - - - 2,060 - 2,100 - - -
101-7372 Conferences/Meetings - - - 515 - 500 - - -
101-7373 Education & Training 1,030 1,045 1,102 3,090 - - - - - 101-7332 Telecommunications 3,708 3,650 3,782 721 691 750 5,665 2,882 5,000 101-7335 Gas & Electricity 56,650 48,551 43,337 - - - - - - 101-7338 Water Services 20,600 4,805 18,911 - - - - - - 101-7408 Crossing guard services - - - - - - - - -
101-7410 Professional Engineering Services - - - - - - - - - 101-7411 Legal Services Retainer 1,354 - 1,381 27,085 7,387 10,000 - - - 101-7413 Legal Services - - - 5,150 4,155 6,300 - - -
101-7414 Audit & Financial Reporting Services - - - - - - - - - 101-7415 Computer/IT Services - - - - - - - 26,527 39,300 101-7417 Janitorial Service 14,317 12,753 14,747 - - - - - - 101-7419 Other Professional Services - - - 5,150 287,881 5,000 5,000 29,152 23,000 101-7424 Dispatch Services - - - - - - - - -
101-7425 Crime Lab - - - - - - - - -
101-7435 Contract Seasonal Labor 3,090 3,292 - - - - - - - 101-7440 Tree Trimming Services 5,305 3,372 5,464 - - - - - - Total Services and Supplies 244,300 213,857 141,163 65,236 302,539 30,950 322,783 377,289 440,792 Public Works (03) Community Development (04) General Services (05) 5/1/2025

206
City of Clayton
FY 2025-26 Budget
Expenses by Department
Library (07) Egineering (08) Parks and Recreation (09)
FY 2024-25 Budget
YTD
(4/30/2025) FY 2025-26 Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget
FY 2024-25
Budget
YTD
(4/30/2025)
FY 2025-26
Budget
101-7111 Regular Salaries 1,387,257 1,272,833 1,603,734 7,121 5,857 13,772 - - - 56,117 30,060 56,953 101-7113 Overtime 161,009 172,375 165,000 - - - 2,060 2,993 2,000 101-7115 Council/Commission Compensation - - - - - - - - - 101-7218 Long/Short Term Disability Insurance 11,513 10,156 11,492 67 28 131 - - - 530 136 566 101-7219 Deferred Compensation Retirement 2,781 - - - - - - - - 101-7220 PERS Retirement-Normal Cost 222,600 177,182 271,180 552 285 1,879 - - - 4,766 1,559 7,770 101-7221 PERS Retirement - Unfunded Liability 258,053 291,073 285,706 1,072 1,225 2,665 - - - 5,874 6,710 14,327 101-7231 Workers' Compensation 55,443 59,677 106,500 324 349 626 - - - 2,831 3,047 2,620 101-7232 Unemployment Compensation - - - - - - - - -
101-7233 FICA Taxes 17,817 20,353 30,948 104 85 191 - - - 821 601 791 101-7246 Benefit Insurance 180,044 152,764 192,870 1,294 609 2,339 - - - 11,222 3,265 9,841 101-7247 OPEB Contributions (Health Plan) - - - - - - - - - - - - Total Salaries and Benefits By Department 2,296,517 2,156,413 2,667,430 10,534 8,437 21,603 84,221 48,371 94,868 Services and Supplies
101-7341 Buildings/Grounds Maintenance - - - 15,450 14,639 16,068 - - - 2,060 6,091 2,000 101-7342 Machinery/Equipment Maintenance 500 782 1,000 - 350 500 - - - 2,060 36 - 101-7343 Vehicle Maintenance 30,000 15,503 34,000 464 313 487 - - - 4,120 1,820 1,000 101-7345 Office Equip-Maint/Repairs 3,200 - - - - - - - - - - - 101-7346 HVAC Mtn & Repairs - - - 10,300 33,559 10,506 - - - - - - 101-7441 Dog Park Operating Costs - - - - - -
101-7307 Irrigation Supplies and Materials - - - - - - - - - 6,695 1,607 3,500 101-7311 General Supplies 17,000 8,758 7,500 - 135 - - - - 5,150 1,147 1,000 101-7312 Office Supplies/Expense 5,000 3,687 5,000 - - - - - - - - - 101-7314 Postage 300 139 306 - - - - - - - - -
101-7321 Printing and Binding 250 - 255 - - - - - - - - - 101-7323 Books/Periodicals - - - - - - - - - - - -
101-7324 Dues and Subscriptions 12,000 13,743 27,875 - - - 3,090 1,331 500 - - - 101-7325 EBRCSA System Subscription 12,500 12,648 15,000 - - - - - - - - - 101-7331 Rentals/Leases 33,525 2,883 37,004 - - - - - - - - - 101-7344 Vehicles: Gas, Oil & Supplies 41,200 27,255 38,000 515 161 541 - - - 3,090 817 3,245 101-7389 Misc. Expense - - - - - - - - - - - -
101-7241 Auto Allowance/Mileage 4,944 - - - - - - - - - - - 101-7242 Uniform Allowance 12,360 11,400 14,400 - - - - - - - - - 101-7301 Recruitment/Pre-employment 5,000 2,654 5,000 - - - - - - - - - 101-7351 Insurance Premiums - - - - - - - - - - - -
101-7362 City Promotional Activity - - - - - - - - - - - - 101-7380 Recording Fees - - - - - - - - - - - -
101-7381 Property Tax Admin. Costs - - - - - - - - - - - - 101-7384 Legal Notices - - - - - - - - - - - -
101-7420 Merchant Fees - - - - - - - - - - - -
101-7427 CAL ID 18,471 18,412 20,000 - - - - - - - - -
101-7429 Animal/Pest Control Services 127,414 58,237 162,972 1,854 1,214 1,910 - - - 1,030 779 1,061 101-7433 Integrated Justice System 11,000 8,770 11,330 - - - - - - - - - 101-7486 CERF Charges 86,500 86,500 - - -
101-7363 Business Meeting Expense 200 - - - - - - - - - - - 101-7364 Employee Recognition 200 630 300 - - - - - - - - - 101-7371 Travel - 772 14,500 - - - - - - - - -
101-7372 Conferences/Meetings - - - - - - - - - - -
101-7373 Education & Training 10,730 7,336 12,325 - - - - - - - - - 101-7332 Telecommunications 10,000 7,034 12,000 2,781 9,374 15,000 - - - - - - 101-7335 Gas & Electricity - - - 66,950 56,891 80,000 - - - 3,090 2,824 3,152 101-7338 Water Services - - - 2,487 1,864 2,537 - - - 103,000 81,673 94,554 101-7408 Crossing guard services 64,217 26,772 61,835 - - - - - - - - - 101-7410 Professional Engineering Services - - - - - - 155,736 137,706 - - - - 101-7411 Legal Services Retainer 13,148 746 13,411 - - - 8,126 3,412 8,289 - - - 101-7413 Legal Services - 8,261 - - - - - - - - - -
101-7414 Audit & Financial Reporting Services - - - - - - - - - - - - 101-7415 Computer/IT Services - - - - - - - - - - - -
101-7417 Janitorial Service 3,500 2,025 3,605 24,720 19,478 25,462 - - - 13,390 10,513 15,000 101-7419 Other Professional Services 14,850 36,719 41,675 - - - - - - - - - 101-7424 Dispatch Services 356,265 439,567 410,000 - - - - - - - - - 101-7425 Crime Lab 14,000 5,277 15,000 - - - - - - - - - 101-7435 Contract Seasonal Labor - - 2,060 2,090 - - - - 11,330 7,381 11,670 101-7440 Tree Trimming Services - - 3,090 - 3,183 - - - 13,390 10,044 8,242 Total Service and Supplies 908,274 806,510 964,293 130,671 140,068 156,193 166,952 142,449 8,789 168,405 124,732 144,423 Police (06)
5/1/2025

207
% 2025-26 % 2026-27 %
Final Budget YTD
(4/30/2025)
Increase Preliminary
Budget
Increase Preliminary
Budget
Increase
PROJECTED BEGINNING FUND BALANCE 424,342 514,574 695,108

REVENUES
210-4604 LMD Special Tax Rate 1,320,856 1,254,806 -5% 1,373,690 9% 714,319 -48% 210-5601 Interest 7,000 - -100% 7,280 4% 7,571 4%
Net Investment Gain (Loss)
Other
Total Revenue 1,327,856 1,254,806 1,380,970 721,890

EXPENDITURES
210-7111 Regular Salaries 265,021 327,678 24% 356,535 35% 370,797 4% 210-7113 Overtime 2,500 289 -88% 1,000 -60% 1,040 4%
210-7218 Long/Short Term Disability Insurance 2,618 1,716 -34% 3,077 18% 3,077 0% 210-7220 PERS Retirement-Normal Cost 24,309 18,649 -23% 39,137 61% 40,702 4% 210-7221 PERS Retirement - Unfunded Liability 43,406 49,586 14% 84,613 95% 87,997 4% 210-7231 Workers' Compensation 11,928 12,839 8% 16,103 35% 16,747 4% 210-7233 FICA Taxes 4,051 4,763 18% 5,185 28% 5,392 4%
210-7246 Benefit Insurance 55,565 39,428 -29% 100,061 80% 104,063 4% 210-7301 Recruitment/Pre-employment 258 -29% - -100% - #DIV/0! 210-7306 Trail Fixture Repairs/Replacement 25,750 182 -65% 25,000 -3% 26,000 4% 210-7307 Irrigation Supplies and Materials 10,000 8,909 -70% 6,000 -40% 6,240 4% 210-7308 Weed Abatement Supplies and Materials 10,000 3,027 -88% 10,000 0% 10,400 4% 210-7309 Plant Nutrition Supplies and Materials 10,000 1,153 -55% 10,000 0% 10,000 0% 210-7311 General Supplies 4,120 4,456 -97% 4,500 9% 4,500 0% 210-7316 Landscape Replacement Plants (Shrubs, Trees, Etc.) 15,000 116 -99% 15,000 0% 15,300 2% 210-7326 Pavement Repair Supplies 109
210-7335 Gas & Electric Services 10,000 27,472 175% 22,500 125% 22,950 2% 210-7338 Water Services 206,000 211,125 2% 189,108 -8% 192,890 2% 210-7340 Traffic Safety Supplies 1,000 47 -95% 1,000 0% 1,020 2% 210-7341 Buildings/Grounds Maintenance 10,000 7,750 -22% 10,000 0% 10,200 2% 210-7342 Machinery/Equipment Maintenanc 10,000 21,857 119% 15,000 50% 15,300 2% 210-7343 Vehicle Maintenance 25,000 21,110 -16% 10,000 -60% 10,200 2% 210-7344 Vehicle Gas, Oil, and Supplies 20,000 10,138 -49% 15,200 -24% 15,504 2% 210-7381 Property Tax Admin. Costs 4,635 3,565 -23% 4,728 2% 4,822 2% 210-7419 Other Professional Services 10,000 6,024 -40% 5,000 -50% 5,100 2% 210-7429 Animal/Pest Control Services 30,000 24,630 -18% 30,600 2% 31,212 2% 210-7435 Contract Seasonal Labor 160,000 110,727 -31% 50,000 -69% 51,000 2% 210-7440 Tree Trimming Services 162,074 78,384 -52% 45,794 -72% 46,710 2% 210-7445 Weed Abatement Services 115,000 64,404 -44% 75,600 -34% 77,112 2% 210-7486 CERF Charges/Depreciation 30,900 30,900 0% - -100% 32,148 #DIV/0! 210-7520 Project Program Costs - #DIV/0! - #DIV/0! - #DIV/0! 210-7615 CCC Property Tax 3,605 3,369 -7% 3,677 2% 3,751 2% Total Expenditures 1,282,740 1,094,403 1,154,418 1,222,175

OTHER FINANCING SOURCES
Transfers From SRF To GF 45,116 45,116 - 46,018 46,939
Other
Total Other Financing Sources (45,116) (45,116) (46,018) (46,939) NET CHANGE IN FUND BALANCES 90,232 205,519 180,534 (453,346) ENDING FUND BALANCES 514,574 629,861 695,108 241,762
2024-25
City of Clayton
FY 2025-26 PRELIMINARY
210 - Landscape Maintenance District Fund
5/1/2025

208
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
2025-26 % 2026-27 % 2025-26 % 2026-27 % 2025-26 % 2026-27 % Final Budget YTD Preliminary Increase Preliminary Increase Final Budget YTD Preliminary Increase Preliminary Increase Final Budget YTD Preliminary Increase Preliminary Increase PROJECTED BEGINNING FUND BALANCE 07/01/2024 340,288 317,484 440,371 652,752 463,396 500,203 997,218 861,874 608,693

REVENUES
52XX Program Revenue 400,660 317,829 416,686 4% 429,187 3% 287,000 249,143 295,610 3% 304,478 3% 300,000 810,129 309,000 3% 318,270 3% 5601 Interest - #DIV/0! #DIV/0! 8,500 - 8,755 3% 9,018 3% Total Revenue 400,660 317,829 416,686 429,187 295,500 249,143 304,365 313,496 300,000 810,129 309,000 318,270

EXPENDITURES
7111 Regular Salaries 13,816 27,690 28,210 104% 29,056 3% - - 76,151 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7112 Temporary Salaries 515 - - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7218 Long/Short Term Disability Insurance 131 111 254 94% 262 3% - - 654 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 1,180 983 3,197 171% 3,293 3% - - 8,652 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 2,170 2,479 6,830 215% 7,035 3% - - 19,107 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7231 Workers' Compensation 630 678 1,321 110% 1,361 3% - - 3,533 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7233 FICA Taxes 203 401 425 109% 438 3% - - 1,138 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7242 Uniform Allowance - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7246 Benefit Insurance 2,779 2,167 8,398 202% 8,650 3% - - 18,323 #DIV/0! - -100% - - - #DIV/0! - #DIV/0! 7311 General Supplies 1,030 64 1,030 0% 1,061 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7321 Printing and Binding - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7324 Dues and Subscriptions - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - 1,710 1,761 #DIV/0! 1,814 3% 7326 Pavement Repair Supplies 5,150 657 5,305 3% 5,464 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies 1,030 - 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7331 Rentals/Leases - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7332 Telecommunications - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7335 Gas & Electricity 51,500 37,546 53,045 3% 54,636 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7338 Water Service - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7340 Traffic Safety Supplies 10,300 2,455 10,609 3% 10,927 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7341 Building/Grounds Maintenance - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7342 Machinery/Equipment Maintenance 515 - 530 3% 546 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance 1,030 955 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies 1,030 620 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7349 Traffic Signal Maintenance 41,200 24,484 42,436 3% 43,709 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7350 Pavement Repairs/Maintenance 77,250 16,346 79,568 3% 81,955 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7360 Advertising & Promotion - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs 412 348 424 3% 437 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7384 Legal Notices - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7385 TRANSPAC Fees - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - 33,637 36,903 #DIV/0! 38,010 3% 7412 Engineering/Inspection Service - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7415 Computer/IT Support - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7417 Janitorial Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7419 Other Professional Services 41,200 - 42,436 3% 43,709 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7429 Animal/Pest Control Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7440 Tree Trimming Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7450 Street Light Maintenance 5,150 - 5,305 3% 5,464 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7484 Capital Outlay - Structures & Improvement - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7485 Capital Outlay - Equipment & Machinery - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7486 CERF Charges 4,635 4,635 4,774 3% 4,917 3% - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7520 Project Costs 151,000 - 31,000 -79% 186,000 500% 484,856 - 140,000 -71% 710,000 407% 429,579 - 517,579 20% 591,000 14% 7611 Principal (RDA Successor Agency) - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7612 Interest - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7615 CCC Property Tax - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! Total Expenditures 413,856 122,621 328,279 492,197 484,856 267,558 710,268 429,579 35,347 556,243 630,824

OTHER FINANCING SOURCES
Transfers From Gax Tax to Streetlight - 24,583 22,371 - - - Transfers From SRF Fund To GF 9,608 9,608 9,896 10,193 - - - 5,765 5,765 5,938 3% 6,116 3% Total Other Financing Sources (9,608) (9,608) 34,479 32,564 - - - (5,765) (5,765) (5,938) (6,116) NET CHANGE IN FUND BALANCES (22,804) 185,600 122,887 (30,446) (189,356) 36,807 (396,772) (135,344) (253,181) (318,670) ENDING FUND BALANCES 317,484 440,371 409,925 463,396 500,203 103,431 861,874 608,693 290,023 Special Revenue Funds - Gas Tax 202 - Gas Tax RMRA 220 - Measure J 2024-25
201 - Gax Tax HUTA
2024-25 2024-25
5/1/2025

209
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds - GHAD
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Preliminary Increase Preliminary Increase Final Budget YTD Preliminary Increase Preliminary Increase PROJECTED BEGINNING FUND BALANCE (10,163) (10,695) 10,394 54,014 - -

REVENUES
4100 Program Revenue 103,471 48,393 50,390 -51% 51,902 3% - - #DIV/0! - #DIV/0! 5601 Interest 1,000 - -100% - #DIV/0!
5801 Sale of Assets
Total Revenue 103,471 48,393 50,390 51,902 1,000 - -

EXPENDITURES
7314 Postage 1,000 - 1,000 0% 1,050 5% - - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs 700 1,043 700 0% 750 7% - - - #DIV/0! - #DIV/0! 7412 Engineering/Inspection Service 30,000 18,000 -40% 19,000 6% - - - #DIV/0! - #DIV/0! 7413 Special Legal Service 4,000 5,096 500 -88% 500 0% - - - #DIV/0! - #DIV/0! 7419 Other Professional Services 20,000 60,127 - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! 7520 Project Costs 39,467 2,974 - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! Total Expenditures 95,167 69,240 20,200 21,300 -

OTHER FINANCING SOURCES
Transfers From General Fund (To) - - - - #DIV/0! - #DIV/0! 8101 Transfers From SRF Fund To GF 8,836 8,836 9,101 3% 9,374 3% - - - #DIV/0! - #DIV/0! Other - 55,014 - - -100% - #DIV/0!
Total Other Financing Sources (8,836) (8,836) (9,101) (9,374) (55,014) - - NET CHANGE IN FUND BALANCES (532) (29,683) 21,089 21,228 (54,014) - -100% - #DIV/0! ENDING FUND BALANCES (10,695) 10,394 31,622 - - -
212 - Oakhurst GHAD Assessment
2024-25
213 - Presley Settlement
2024-25
5/1/2025

210
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Preliminary Increase Preliminary Increase Final Budget YTD Preliminary Increase Preliminary Increase PROJECTED BEGINNING FUND BALANCE 1,522,739 1,180,739 1,606,752 778,300 745,000 560,474

REVENUES
4100 Program Revenue - - 717,173 #DIV/0! - -100% 52,300 140,369 53,869 3% 55,485 3% 5601 Interest 28,000 - 28,840 3% 29,705 3% 3,500 0% 3,605 3% 3,713 3% 5801 Sale of Assets - - - - -
Total Revenue 28,000 - 746,013 29,705 55,800 140,369 57,474 59,198

EXPENDITURES
7485 Capital Outlay - Equipment & Machinery - - #DIV/0! - #DIV/0! 89,100 85,759 242,000 172% 249,260 3% 7520 Project Costs - 2,359 - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7551 Project Costs - Planning/Design - 227,841 - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7552 Project Costs - Construction/Execution 370,000 709,083 320,000 -14% 884,000 176% - - - #DIV/0! - #DIV/0! 7554 Project Costs - Close-out/Punch List 0 36,914 - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! Total Expenditures 370,000 976,197 320,000 884,000 89,100 85,759 242,000 249,260 NET CHANGE IN FUND BALANCES (342,000) (976,197) 426,013 (854,295) (33,300) 54,610 (184,526) (190,062) ENDING FUND BALANCES 1,180,739 (976,197) 1,606,752 752,457 745,000 54,610 560,474 370,412 Special Revenue Funds
502 - Capital Equipment and Replacement
2024-25
303 - Capital Improvement
2024-25
5/1/2025

211
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds - Assessment Districts
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Preliminary Increase Preliminary Increase Final Budget YTD Preliminary Increase Preliminary Increase PROJECTED BEGINNING FUND BALANCE 423,282 400,237 385,632 (16,956) (95,468) (95,468)

REVENUES
5602 Park use fee 430
4100 Program Revenue 165,896 149,733 170,873 3% 175,999 3% 126,122 119,816 129,906 3% 133,803 3% 5601 Interest
Total Revenue 165,896 150,163 170,873 175,999 126,122 119,816 129,906 133,803

EXPENDITURES
7111 Regular Salaries 32,237 8,604 37,827 17% 38,962 3% - 980 - #DIV/0! - #DIV/0! 7112 Temporary Salaries - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7113 Overtime - 2,950 1,500 #DIV/0! 1,545 3% - 470 - #DIV/0! - #DIV/0! 7130 Concert Performer - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7218 Long/Short Term Disability Insurance 305 38 411 35% 423 3% - - - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 2,753 402 3,540 29% 3,646 3% - - - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 5,064 5,785 3,231 -36% 3,328 3% - - - #DIV/0! - #DIV/0! 7231 Workers' Compensation 1,471 1,583 1,770 20% 1,823 3% - - - #DIV/0! - #DIV/0! 7233 FICA Taxes 473 125 569 20% 586 3% - - - #DIV/0! - #DIV/0! 7246 Benefit Insurance 6,484 852 12,665 95% 13,045 3% - - - #DIV/0! - #DIV/0! 7311 General Supplies 2,884 392 500 -83% 515 3% - - - #DIV/0! - #DIV/0! 7314 Postage - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7321 Printing and Binding - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7324 Dues and Subscriptions - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7326 Pavement Repair Supplies - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7331 Rentals/Leases 3,090 - - -100% - #DIV/0! - - - #DIV/0! - #DIV/0! 7332 Telecommunications 2,060 2,146 2,122 3% 2,185 3% - - - #DIV/0! - #DIV/0! 7335 Gas & Electricity 1,854 1,850 1,910 3% 1,967 3% 150,000 70,765 120,000 -20% 120,000 0% 7338 Water Service 20,600 24,305 21,218 3% 21,855 3% - - - #DIV/0! - #DIV/0! 7341 Building/Grounds Maintenance 10,300 4,868 10,000 -3% 10,300 3% - - - #DIV/0! - #DIV/0! 7342 Machinery/Equipment Maintenance 515 - 530 3% 546 3% - - - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance 1,030 450 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies 15,450 221 5,000 -68% 5,150 3% - - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs 4,120 3,571 4,244 3% 4,371 3% 6,500 3,696 7,000 8% 7,250 4% 7409 Street Sweeping - - - #DIV/0! - #DIV/0! - - #DIV/0! #DIV/0! 7412 Engineering/Inspection Service - - - #DIV/0! - #DIV/0! 5,000 4,569 5,500 10% 6,000 9% 7413 Special Legal Service - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7415 Computer/IT Support - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7417 Janitorial Services 10,300 11,006 12,000 17% 12,360 3% - - - #DIV/0! - #DIV/0! 7419 Other Professional Services 10,300 5,379 6,000 -42% 6,180 3% - - - #DIV/0! - #DIV/0! 7420 Administrative Costs - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7429 Animal/Pest Control Services 773 - 796 3% 820 3% - - - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor 12,875 12,645 13,261 3% 13,659 3% - - - #DIV/0! - #DIV/0! 7440 Tree Trimming Services 15,450 - 15,914 3% 16,391 3% - - - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7450 Street Light Maintenance - - - #DIV/0! - #DIV/0! 15,000 3,799 7,500 -50% 8,000 7% 7481 State Regional Annual Discharge Fee - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7484 Capital Outlay - Structures & Improvement 15,450 - 15,914 3% 16,391 3% - - - #DIV/0! - #DIV/0! 7485 Capital Outlay - Equipment & Machinery - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7486 CERF Charges 3,090 3,090 3,183 3% 3,278 3% - - - #DIV/0! - #DIV/0! 7615 CCC Property Tax 618 - 637 3% 656 3% - - - #DIV/0! - #DIV/0! 8101 Transfer to General Fund 9,395 9,395 9,677 0 9,967 0 14,067 14,067 - -100% - #DIV/0! Total Expenditures 188,941 99,657 185,478 191,042 190,567 98,346 140,000 141,250

OTHER FINANCING SOURCES
Transfers From Fund 201 to Fund 214 - - - 36,476 24,583 22,371 Transfers From Fund 214 To GF - - - (14,067) (14,489) (14,924) Other - - - -
Total Other Financing Sources 0 0 0 (14,067) 10,094 7,447 NET CHANGE IN FUND BALANCES (23,045) (14,605) (15,043) (78,512) (0) (0) ENDING FUND BALANCES 400,237 385,632 370,589 (95,468) (95,468) (95,469) 2024-25
211 - Grove Park District
2024-25
214 - Neighborhood Street Lighting District
5/1/2025

212
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
Special Revenue Funds - Assessment Districts
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final Budget YTD Preliminary Increase Preliminary Increase Final
Budget YTD Preliminary Increase Preliminary Increase
PROJECTED BEGINNING FUND BALANCE 51,896 (7,197) (40,742) 345,132 383,792 435,972

REVENUES
4100 Program Revenue 175,474 82,187 180,738 3% 186,160 3% 97,460 92,587 100,384 3% 103,395 3% 5601 Interest 3,500 0 3,605 3% 3,713 3%
5324 Street Sweeping fees 62,608
Total Revenue 175,474 144,795 180,738 186,160 100,960 92,587 103,989 107,108

EXPENDITURES
7111 Regular Salaries 32,237 14,744 35,649 11% 36,718 3% - - - #DIV/0! - #DIV/0! 7112 Temporary Salaries - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7113 Overtime - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7130 Concert Performer - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7218 Long/Short Term Disability Insurance 305 98 242 -21% 249 3% - - - #DIV/0! - #DIV/0! 7220 PERS Retirement-Normal Cost 2,753 854 5,064 84% 5,216 3% - - - #DIV/0! - #DIV/0! 7221 PERS Retirement - Unfunded Liability 5,064 5,785 16,496 226% 16,990 3% - - - #DIV/0! - #DIV/0! 7231 Workers' Compensation 1,471 1,583 1,689 15% 1,740 3% - - - #DIV/0! - #DIV/0! 7233 FICA Taxes 473 216 545 15% 561 3% - - - #DIV/0! - #DIV/0! 7242 Uniform Allowance - - - #DIV/0! - #DIV/0! - - - #DIV/0! - #DIV/0! 7246 Benefit Insurance 6,484 1,888 10,986 69% 11,316 3% - - - #DIV/0! - #DIV/0! 7311 General Supplies 1,030 - 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7314 Postage - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7321 Printing and Binding - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7324 Dues and Subscriptions - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7326 Pavement Repair Supplies - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7327 Arterial Street Light Supplies - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7331 Rentals/Leases - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7332 Telecommunications - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7335 Gas & Electricity - - - #DIV/0! - #DIV/0! 800 41 824 3% 849 3% 7338 Water Service - - - #DIV/0! - #DIV/0! 7,500 6,335 7,725 3% 7,957 3% 7340 Traffic Safety Supplies - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7341 Building/Grounds Maintenance 2,060 2,735 2,122 3% 2,185 3% - - - #DIV/0! - #DIV/0! 7342 Machinery/Equipment Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7343 Vehicle Maintenance 1,030 822 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7344 Vehicles: Gas, Oil & Supplies 1,030 544 1,061 3% 1,093 3% - - - #DIV/0! - #DIV/0! 7349 Traffic Signal Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7350 Pavement Repairs/Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7351 Liability Insurance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7352 Insurance Claim Deductables - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7360 Advertising & Promotion - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7381 Property Tax Admin. Costs - - - #DIV/0! - #DIV/0! 500 257 515 3% 530 3% 7384 Legal Notices - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7385 TRANSPAC Fees - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7389 Misc. Expense - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7409 Street Sweeping 61,800 42,525 63,654 3% 65,564 3% - - - #DIV/0! - #DIV/0! 7412 Engineering/Inspection Service 20,600 20,587 - -100% - #DIV/0! 2,500 - 2,575 3% 2,652 3% 7413 Special Legal Service - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7415 Computer/IT Support - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7417 Janitorial Services - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7419 Other Professional Services 25,750 - - -100% - #DIV/0! 27,000 19,970 27,810 3% 28,644 3% 7420 Administrative Costs - - #DIV/0! - #DIV/0! 12,000 12,841 - -100% - #DIV/0! 7429 Animal/Pest Control Services - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7435 Contract Seasonal Labor 6,180 11,848 6,365 3% 6,556 3% - - - #DIV/0! - #DIV/0! 7440 Tree Trimming Services - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7445 Weed Abatement Services - - - #DIV/0! - #DIV/0! 12,000 - 12,360 3% 12,731 3% 7450 Street Light Maintenance - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7481 State Regional Annual Discharge Fee 15,450 14,865 15,914 3% 16,391 3% - - - #DIV/0! - #DIV/0! 7484 Capital Outlay - Structures & Improvement - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7485 Capital Outlay - Equipment & Machinery - - - #DIV/0! - #DIV/0! - - #DIV/0! - #DIV/0! 7486 CERF Charges 4,944 4,944 5,092 3% 5,245 3% - - - #DIV/0! - #DIV/0! 7520 Project Costs 515 - 530 3% 546 3% - - - #DIV/0! - #DIV/0! Total Expenditures 189,176 124,038 167,531 172,557 62,300 39,443 51,809 53,363

OTHER FINANCING SOURCES
Transfers From Fund 201 to Fund 214 - - #DIV/0! - #DIV/0! - - - - - - Transfers From Fund 216 To GF (45,391) (45,391) (46,753) 3% (48,155) 3% - - - - - - Other -
Total Other Financing Sources (45,391) (45,391) (46,753) (48,155) 0 0 0 NET CHANGE IN FUND BALANCES (59,093) (24,634) (33,545) (34,552) 38,660 52,180 53,745 `
ENDING FUND BALANCES (7,197) (40,742) (75,294) 383,792 435,972 489,717 231 - Diablo Estates Assessment District
2024-25 2024-25
216 - Stormwater Assessment
5/1/2025

213
City of Clayton
FY 2025-26 PRELIMINARY BUDGET
2025-26 % 2026-27 % 2025-26 % 2026-27 %
Final
Budget YTD Preliminary Increase Preliminary Increase Final Budget YTD Preliminary Increase Preliminary Increase PROJECTED BEGINNING FUND BALANCE 487,755 496,305 505,112 22,115 22,115 0

REVENUES
4108 RPTTF 126,256 126,400
4100 Program Revenue - - - - - -
5601 Interest 8,550 8,807 9,071 - - -
5801 Sale of Assets
Total Revenue 8,550 8,807 9,071 0 0 0

EXPENDITURES
7485 Capital Outlay - Equipment & Machinery - - - - - - 7486 CERF Charges - - - - - -
7520 Project Costs - - - - - -
7551 Project Costs - Planning/Design - - - - - -
7552 Project Costs - Construction/Execution - - - - - - 7611 Principal (RDA Successor Agency) - - - - - -
7612 Interest - - - - - -
7613 Paying Agent Fee - - - - - -
7615 CCC Property Tax - - - - - -
8101 Transfer to General Fund - - - - - -
Total Expenditures 0 0 0 0 0 0

OTHER FINANCING SOURCES
Transfers From General Fund (To) - - - -
Transfers From 616 Fund To 101 - GF - - - (22,115)
Other - - - -
Total Other Financing Sources - - - (22,115)
NET CHANGE IN FUND BALANCES 8,550 8,807 9,071 - (22,115) - ENDING FUND BALANCES 496,305 505,112 514,182 22,115 - - Special Revenue Funds
2024-25
304 - Development Impact Fees
2024-25
616 - Successor Housing
5/1/2025

214
City of Clayton Budget Workshop
May 6, 2025
215
Today’s Budget Program
• Budget Timeline
• City Council Priorities
• FY 2024-25 Adjusted Budget Status
• Overview of the City’s Budget – 2-Year Budget
• Review of FY2025-27 Revenue and Expense Projections
• Departmental Request Presentations
• Five-Year Budget and Reserve Forecast
216
Mid-year
review and
department
budget
preparation
Funding
allocation
reviews and
budget
preparation
Public
hearings and
budget
adoption
New fiscal
and year-end
review
Year-end
review
preparation
and council
goals
workshop
Year-end
review and
executive
team
planning
Mid year
review
Budget
planning
packages
July
April
January
October
February and
March
May and June
August and
September
November and
December
Annual City Budget Cycle
217
Budget Timeline
February 2025 Departments started their budgets
April 21, 2025 Budget Kickoff-Budget & Audit Committee
May 6, 2025 Community Budget Workshop
May 12, 2025 Budget and Audit Committee Meeting
June 3, 2025 Budget Hearing – City Council
June 10, 2025 Special Budget Meeting (as needed)
June 17, 2025 Budget Adoption (if not approved June 3)
July 1, 2025 New Budget Begins
218
City Council Priorities

1. Public Safety, infrastructure, and accessibility

2. Community Parks and Recreation

3. Economic Development - promoting available spaces,
growing number of families into community, improved
downtown activity

4. Balancing the budget

5. Maintain the aesthetic of the City of Clayton
219
FY 2024-25 Adjusted Budget Status
2024-25 YTD as of Increase over
Final Budget 4/30/2025 Prior Year Budget
Starting Fund Balance $7,695,787
Revenue
Revenue 5,811,063 4,526,556 2.24%
Total Revenue $5,811,063 $4,526,556 2.24%
Expenditures
Salaries and Benefits 3,968,661 3,232,244 6.72%
Services and Supplies 2,151,889 2,499,810 9.50%
Total Expenditures $6,120,550 $5,732,054 7.68%
Revenues over (under) Expenditures ($309,486) ($1,205,499) Ending Fund Balance $7,386,301
220
Economic Conditions Influencing the next Budget
• Residents still wary of the economy
• Inflation has eased, but purchasing power remains an issue1 • Housing access and affordability are ongoing challenges2 • Cities need to prepare for ongoing economic shifts
• Risks of recession are higher, but growth continues2
• Prepare for structural imbalances
• State and federal reductions have economic impacts
• Unknown where, when and how2
• Bottom line – Uncertainty abounds, stay focused
Sources:
1 Public Policy Institute of California, Sarah Bohn, et.al., Making Sense of California’s Economy, February 2025. 2 Beacon Economics, Chris Thornberg, 2025 HD Repair Forum, Autobody News, and Beacon Outlook: California, April 2025. 221 Annual Budget
The annual budget is developed to create an expenditure plan, based on anticipated revenues and coordinated with City Council priorities. The City’s annual budget operates on a fiscal year July-June calendar.

This year, the City will adopt a 2-year budget.
222
Why A 2-Year Budget
• Focuses attention on future and long-term fiscal health • Ensures budgeted initiatives are sustainable and desirable • Provides residents with clarity about the direction of services • Retains accountability through quarterly reviews and
adjustments
223
Budget Development Includes
• Establishing goals and priorities
• Allocating resources aligning with City Council goals and priorities
• Comparing revenues, expenditures and make necessary
adjustments
• Create pathway for long term forecasting and sustainability 224
Budget by Fund
City of Clayton has 29 funds: • General Fund (2) • Agency Funds (7) • Capital Projects Funds (2) • Enterprise (1) • Special Revenue Funds (13) • Internal Service Funds (3) • Debt Services Fund (1) 225
FY 2025-27 Preliminary GF - Revenue
226
Budget Baseline – Revenue Sources
Taxes
• Property Tax
• Ad Valorem
• In-Lieu of VLF
• Real Property Transfer Tax
• Sales and Use Tax
• Other taxes
Fees
• Franchise Fee
• License Fee
• Permit Fee
• Rental/Use Fee
Other Financial Sources
• Other Allocations & Revenues
• Transfers
227
GF Revenue – FY24-25, 25-26 & 26-27
$631,741 $650,693 $666,960
$164,473 $169,407 $173,642
$1,058,835 $1,090,600 $1,120,417
$194,480 $200,314 $205,322 $115,440 $118,903 $121,876
$2,795,381 $2,906,359 $3,021,320
$117,832 $121,367 $594,704 $124,401 $609,572 $138,178 $630,907 $141,871 $145,619 $0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
SUM OF 2024 - 2025 FINAL BUDGET SUM OF 2025 - 2026 PROJECTION SUM OF 2026 - 2027 PROJECTION

GENERAL FUND REVENUE BY YEAR AND TYPE
Franchise Fees License Fees Other Allocations and Revenues Other Taxes Permit Fees Property Taxes
Rental/Use Fees Sales and Use Tax Transfers
FY24-25 Final Budget = $5.81M FY25-26 Prelim Budget =$6.03M FY26-27 Prelim Budget = $6.23M 228
All Funds Revenue – FY24-25, 25-26 & 26-27
229
How We Compare – Property Tax (Ad Valorem)

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%
CITY

6.63%

10.58% 9.59%

9.08%
City Property Tax Rate
Clayton Concord San Ramon Walnut Creek
230
How We Compare – Sales Tax

8.20%

8.40%

8.60%

8.80%

9.00%

9.20%

9.40%

9.60%

9.80%
Clayton Concord San Ramon Walnut Creek

8.75%

9.75% 9.75%

9.25%
Sales Tax Rate by City
231
FY 2025-27 Preliminary GF - Expenditures

27.6 Full Time Employees
2025-26 % 2026-27 %
Preliminary Increase Preliminary Increase
Starting Fund Balance $7,386,301 $6,730,843 -12.54%
Revenue
Revenue 6,025,920 3.70% 6,227,719 3.35%
Total Revenue 6,025,920 3.70% $6,227,719 7.17%
Expenditures
Salaries and Benefits 4,504,916 13.51% 4,683,654 18.02% Services and Supplies 2,176,462 1.14% 2,381,860 10.69%
Total Expenditures $6,681,378 7,065,514 15.44%
Revenues over (under) Expend. ($655,458) ($837,795)
Ending Fund Balance $6,730,843 $5,893,048
232
FY25-26 Expenditure Increase Drivers
Explaining the $655,458 budget gap
• Salaries $100,189
• PERS $ 98,205
• PERS UAL $152,687
• Worker's Comp $ 32,443
• Granicus (D & S) $ 30,000
• Apex (PEG) $ 48,000
• Council/Committee AV $ 30,000
• Insurance $ 51,500
• Dispatch $ 54,000
• HdL Fees (D & S) $ 17,000
• Lexipool (D & S) $ 9,500
• Nixle (D & S) $ 5,600
• Animal Services $ 26,334 233
GF Expense Budget – FY24-25, 25-26 & 26-27
$1,255,992 $1,483,388 $1,539,829
$432,091
$166,952 $8,789 $8,964 $342,044 $460,053 60,080.00 $470,382 112,528.00 114,599.68 141,205.00
177,795.48 $252,626 182,119.82 $239,291 $246,462
$3,204,791
$3,631,723 $3,767,129
$294,641
$203,809
$209,579
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Sum of 24-25 Final Budget Sum of 25-26 Preliminary Budget Sum of 26-27 Preliminary Budget GF Expenditures by Department by Year
Administration Community Development Engineering General Services Legislative Library Parks and Recreation Police Public Works FY24-25 Final Budget = $6.12M
FY25-26 Prelim Budget = $6.68M FY26-27 Prelim Budget = $7.04M 234
GF Expense Budget – FY24-25, 25-26 & 26-27
$168,442 $107,510 $110,858
$483,911 $555,827 $569,045
$214,784 $248,861 $255,124 $161,864 - -
$3,888,797 $4,504,916 $4,683,654
25,859.00
50,047.10
51,898.30
$283,274
$289,023 $294,803 $923,491
$953,262 $980,578
0 1000000
2000000
3000000
4000000
5000000
6000000
7000000
8000000
Sum of 24-25 Final Budget Sum of 25-26 Preliminary Budget Sum of 26-27 Preliminary Budget GF Expenditures by Type by Year
Asset Maintenance Business Services Business Supplies Capital Expenditure Salary and Employee Benefits Travel, Meetings & Conferences Utilities Vendor Services FY26-27 Prelim Budget = $7.04M FY25-26 Prelim Budget = $6.68M FY24-25 Final Budget = $6.12M
235
All Funds Expense Budget – FY24-25, 25-26 & 26-27
Department
24-25 Final
Budget
25-26
Projection
26-27
Projection
101 - General Fund $6,120,550 $6,709,446 $7,065,514
201 - Gas Tax HUTA 413,856 328,279 492,197
202 - Gas Tax RMRA 484,856 267,558 710,268
210 - LMD 1,282,740 1,154,418 1,222,175
211 - Grove Park District 188,941 185,478 191,042
212- Oakhurst GHAD 95,167 20,200 21,300
213- Presley Settlement 0 0 0
214 - Neighborhood Street Lighting District 190,567 140,000 141,250 216 - Stormwater Assessment 189,176 167,531 172,557
220 - Measure J 429,579 556,243 630,824
230 - Grants 96,093 0 0
231 - Diablo Estates Assessment District 62,300 51,809 53,363 303 - Capital Improvement 370,000 320,000 884,000
502 - Capital Equipment and Replacement 89,100 251,773 259,326 616 - Other Funds 0 0 0
$10,012,925 $10,152,734 $11,843,816 236
All Funds Expense Budget – FY24-25, 25-26 & 26-27
$611,652 $514,347 $530,239
$564,265 $661,964 $699,693
$310,448 $322,035 $328,696
$1,720,336 $1,289,845
$2,792,556
$4,592,635 $5,419,002
$5,499,715
$733,588
$707,474
$720,092
$1,428,620 $1,178,343
$1,210,874
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Sum of 24-25 Final Budget Sum of 25-26 Projection Sum of 26-27 Projection All Funds Expenses by Type
Vendor Services
Utilities
Travel, Meetings & Conferences
Transfers Out
Salary and Employee Benefits
Capital Expenditure
Business Supplies
Business Services
Asset Maintenance
FY24-25 Final Budget = $10.0M
FY25-26 Prelim Budget = $10.15M
FY26-27 Prelim Budget = $11.8M
237
Departmental Requests
• Administration
• Police Department
• Maintenance
238
Departmental Request - Administration
• Budget software that works with financial software (not included in budget)
• Cost ~$26,000
• $13,000 one-time funding
• $13,000 annual subscription
• Need – increases accuracy and efficiency of budget
development and quarterly financial reporting
239
Departmental Request - Administration
• Phase I - Library Refresh Project (not included in budget) • Cost ~$230,000
• $ 70,000 moving/storage of books
• $100,000 flooring
• $ 60,000 paint
• Need – Library is 30 years old and there has not been a refresh
• Multiple phases of Refresh Project – County provided design & architect services; Clayton Community Library Foundation (CCLF) providing furniture 240
Departmental Requests – Police Department
• One Police vehicle (included in the Capital budget)
• Cost – Fully equipped, approximately $90,000
• Need – Annual car rotation due to excessive mileage
241
Departmental Requests - Maintenance
• Two Maintenance vehicles (included in the Capital budget) • Cost – Fully equipped, approximately $76,000 each
• Need – Maintenance Department has an exceptionally old fleet with the average age of vehicles at 23 years
242
General Fund Forecast
$5,811,063 $6,025,920 $6,227,719 $6,383,584 $6,543,174
$6,120,550 $6,681,378 $7,036,885 $7,257,868 $7,509,864
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
Final Budget Preliminary
Budget
Preliminary
Budget
Projection Projection
2024-25 2025-26 2026-27 2027-28 2028-29
Five -Year Revenue & Expense Projection
GF Revenue GF Expenses 243
General Fund Balance (Reserves)
Table showing beginning fund balance
Unassigned balance
Various trusts or allocations
Unassigned fund balance
Midyear adjustments
Other
$7,386,301
$6,730,843
$5,893,048
$4,989,562
$3,993,086
$3,059,997
$2,026,987
$888,248
($362,307)
($1,000,000)
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
Final Budget Projection Projection Projection Projection Projection Projection Projection Projection 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33

ENDING GENERAL FUND BALANCE
244
What is Next?
May 12, 2025 Budget and Audit Committee Meeting
June 3, 2025 Budget Hearing – City Council
June 10, 2025 Special Budget Meeting (as needed)
June 17, 2025 Budget Adoption (if not approved June 3)
July 1, 2025 New Budget Begins
245
What’s Important to You
• As part of public comment tonight, please share your
priorities.
246
Questions
247