1 NOTICE AND CALL OF SPECIAL MEETING
It is hereby noticed that the City Council of the City of Colton has called a Special Meeting on April 28, 2025 at 5:30 PM. for the purpose of discussing the item(s) listed below. The Meeting will be held in the City Council Chambers at City Hall, 650 N. La Cadena Drive, Colton, CA 92324.
CITY OF COLTON
City Hall, Council Chambers
650 N. La Cadena Drive
Colton, CA 92324
Website: www.coltonca.gov
Mayor Frank J. Navarro
Council Members:
David J. Toro – District 1
Kelly J. Chastain – District 2
Dr. Luis S. Gonzalez – District 3
John R. Echevarria – District 4
City Clerk Isaac T. Suchil
City Treasurer Henry M. Razo
City Manager William R. Smith
City Attorney Carlos Campos
AGENDA
CITY COUNCIL,
COLTON UTILITY AUTHORITY, COLTON PUBLIC FINANCING AUTHORITY,
COLTON HOUSING AUTHORITY
SPECIAL MEETING
MONDAY, APRIL 28, 2025 – 5:30 P.M.
CITY HALL, COUNCIL CHAMBERS
OPEN SESSION
5:30 P.M.
OPEN SESSION CALLED TO ORDER
ROLL CALL
MAYOR AND COUNCIL ITEMS
GIFT DISCLOSURES
Prior to rendering a decision in any proceeding involving a license, permit, contract or other entitlement pending before the City Council, any Council Member who has received been promised a gift or gifts aggregating $50.00 or more in value within the preceding twelve months from a party or participant in the proceeding shall disclose that fact either orally or in writing during open session. This disclosure shall be made part of the official public record of the proceeding, either as part of the minutes of the meeting or as a separate writing filed with the city. (CMC Section 2.04.030)
2 AB 1234 ORAL REPORTS
Members of the City Council shall provide brief reports on meetings attended at the expense of the city. (GC Section 53232.3(d))
MAYOR AND COUNCIL DISCUSSION ITEMS
BUSINESS ITEMS
To speak on business items, it is requested that you obtain a card from the City Clerk and complete it by noting the agenda item number, as well as whether you are in favor, opposition or neither, and give it to the City Clerk. The applicant will be allowed 5 minutes to address the Council and all other persons will be allowed 3 minutes; provided, however, that the presiding officer shall have certain discretion to extend or limit time as provided for in the City Council Manual of Procedure.
1. Fiscal Year 2025-26 Budget Workshop #1
ADJOURNMENT
3 I, Stephanie M. Vargas, the Chief Deputy City Clerk, hereby certify that a true and correct, accurate copy of the foregoing agenda was posted , at least twenty four (24) hours prior to the meeting per Government Code 54956 (a) , at the following locations:
City of Colton City Hall 650 N. La Cadena Drive
City of Colton Website, www.coltonca.gov <http://www.coltonca.gov>
PROCEDURES FOR ADDRESSING CITY COUNCIL
For the Official Record, it is requested that you obtain a card from the City Clerk and complete it by noting a specific item number on the Agenda, if applicable, or you can identify the subject that you wish to address under the Public Comment portion of the Agenda. The City Council encourages public input on all City issues within the Rules of Decorum. Speakers will be limited to the time periods provided on the Agenda; provided, however, that the presiding officer shall have certain discretion to extend or limit time as provided for in the City Council Manual of Procedure.
RULES OF DECORUM
To help conduct the business of the City Council in an orderly fashion, the City Council has adopted rules pertaining to decorum and order, as provided for in the City Council Manual of Procedure. The City Council will strictly enforce these rules in order to allow full expression of ideas and opinions by councilmembers, staff and the public. Generally, the City's rules of decorum prohibit comments or actions which willfully disrupt the meeting. All remarks and questions shall be addressed to the Council as a whole and not to any particular member. No individual Councilmember or member of the City staff shall be questioned without first obtaining permission from the Presiding Officer. The City Council asks that all persons - including councilmembers, staff and the public - act and speak respectfully.
NOTICE TO PUBLIC
Staff reports or other written documentation relating to each item referred to, on the Agenda, are available for public inspection at the following locations: Office of the City Clerk, 650 N. La Cadena Drive, Colton, CA; City of Colton Public Library, 656 9 th St., Colton, CA; or the City of Colton Internet Website, www.coltonca.gov. Any person having questions concerning any item on the Agenda may call the City Clerk at 370 -5191 to make inquiry concerning the nature of the item described on the Agenda. The City Clerk shall direct inquiries to the appropriate office.
All matters listed under the Consent Calendar are considered by the City Council to be routine and will all be enacted by one motion. There will be no separate discussion of these items prior to the time the City Council votes on the motion, unless councilmembers, staff or the public request that specific items be discussed and/or removed for separate discussions or action.
4 In compliance with the American with Disabilities Act, if you need special assistance to participate in a City Meeting, please contact the City Clerk’s Office at 909 -370-5001. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
LEGAL CHALLENGES
If you challenge in court any discussion or action taken concerning an item on this Agenda, you may be limited to raising only those issues you or someone else raised during the meeting or in written correspondence delivered to the City at or prior to the City's consideration of the item at the meeting.
MANUAL OF PROCEDURE
The City Council adopted its Manual of Procedure pursuant to Resolution No. R-41-18, with the latest updates being approved on November 2, 2021. Copies are available in the Office of the City Clerk.
ITEM NO. 1
STAFF REPORT
DATE: APRIL 28, 2025
TO: HONORABLE MAYOR AND CITY COUNCIL MEMBERS
FROM: BILL SMITH, CITY MANAGER
PREPARED BY: STACEY DABBS, FINANCE DIRECTOR
SUBJECT: FY2025-26 BUDGET WORKSHOP #1
RECOMMENDED ACTION
Staff recommends that the City Council take the following action:
Receive presentation from staff on the recommended budget for Fiscal Year 2025-2026, and provide feedback and/or direction to staff.
ATTACHMENT
1. FY2025-26 Budget Workshop #1
1 Packet Pg. 5
City of Colton
FY2025-26 Budget Workshop #1
April 28, 2025
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) 2 BUDGET PROCESS
OVERVIEW
Annual Budget Timeline
GENERAL FUND
REVENUES
Major Revenue Categories
Sales Tax Trends
General Fund Transfer
Historical Top 5 Revenue
Sources
Revenue Comparison Year-
over-year
GENERAL FUND
EXPENDITURES
Service Level
Recommendations
Department Budget
Highlights
GF Expenditures Overview
FUND BALANCE
OVERVIEW
Reserve Policy Compliance
Electric Utility Reserve
Evaluation
AGENDA
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
BUDGET PROCESS OVERVIEW
3 Prior Fiscal Year Audited
Financials
DECEMBER
Mid-year Budget Review
JANUARY – MARCH
Department Budget
Development
JANUARY – MARCH
Finance Department Analysis
& Recommendations
MARCH – APRIL
City Manager Recommended
Budget
Committee Recommendations
Budget Workshops
APRIL – MAY
Budget Adoption
MAY – JUNE
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) 4 Fiscal Sustainability Investment In Public
Safety
Quality of Life for
Community
Economic Development
and Housing
Upgrade Infrastructure,
Public Facilities, and
Expand Major Roadways
to Accommodate for
Growth
Promote Legislative
Affairs and Networking
with Intergovernmental
Agencies
Invest in Parks and Safer
Routes to School for
Children
CITY PRIORITIES
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND REVENUE
5 1.a
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND REVENUE
6 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Property Taxes 7,967,247 8,492,553 8,455,000 8,702,300 VLF - Property Taxes 7,175,169 7,703,604 8,081,081 8,504,529 Franchises 2,306,201 2,403,788 2,431,842 2,400,000 Sales & Use Tax 15,085,129 13,155,719 11,407,000 11,596,700 Sales Tax - Local District Tax (Measure S) 582,681 9,600,930 10,334,000 10,511,000 Other Taxes 2,373,993 2,077,599 1,937,527 1,902,200 Total Taxes 35,490,420 43,434,193 42,646,450 43,616,729 Licenses & Permits 2,392,682 3,125,995 2,451,831 1,842,850 Fines & Forfeitures 636,307 821,332 489,025 588,900 Use of Money & Property 782,803 2,512,527 1,770,200 1,440,000 Revenues from Other Agencies 1,485,012 1,438,623 1,439,281 1,439,281 Charges for Current Services 2,572,437 2,883,325 4,093,720 3,512,135 General Fund Transfer 8,500,000 10,500,000 15,900,000 16,900,000 Other Financing Sources 2,590,778 2,137,098 9,402,497 1,953,306 Total Dollars by Revenue Category 54,450,439 66,853,093 78,193,004 71,293,201
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND REVENUES
7 -
2 4
6 8
10 12
14 16
18 Property
Taxes
VLF -
Property
Taxes
Franchises Sales & Use
Tax
Sales Tax -
Local
District Tax
(Measure S)
Other Taxes Licenses &
Permits
Fines &
Forfeitures
Use of
Money &
Property
Revenues
from Other
Agencies
Charges for
Current
Services
General Fund
Transfer
Other
Financing
Sources
Millions
FY22-23 Actuals FY23-24 Actuals FY24-25 Yr-End Proj. FY25-26 Budget
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
HISTORICAL REVENUE TRENDS
8 -
2 4
6 8
10 12
14 16
18 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025* 2026* Millions
Sales Tax Measure S Property Tax GFT VLF
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
SALES & USE TAX
9 -
2 4
6 8
10 12
14 16
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025*2026* Millions
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND TRANSFER OVERVIEW
10 Total FY24-25 Est. Electric Utility Revenue 94,999,436 Less: FY24-25 Est. Excluded Revenue (2,073,346)
Net FY24-25 Est. GFT Electric Utility Revenue 92,926,090 FY25-26 Maximum General Fund Transfer 18,585,218
FY25-26 Budgeted General Fund Transfer 16,900,000 18.2% Balance of GFT Available for Transfer 1,685,218
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND REVENUE COMPARISON
11 FY 2024-2025 GENERAL FUND REVENUE YEAR END ESTIMATE 78,193,004 NET OUT ONE-TIME REVENUE:
TRANSFERS IN - LOCAL FISCAL RECOVERY FUNDS (ARPA) 6,928,164 REFUSE CONTRACT RENEWAL 555,500
7,483,664
FY 2024-2025 BASE GENERAL FUND REVENUE 70,709,340
FY 2025-2026 ESTIMATED GENERAL FUND REVENUE 71,293,201
FY 2025-2026 GENERAL FUND REVENUE GROWTH OVER FY2024-25 583,861 0.83%
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND EXPENDITURES
12 1.a
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
EXPENDITURE BUDGET
13 GENERAL FUND ALLOCATION
• Salaries & Benefits – 74%
• M&O, Debt Service + Allocated Charges – 24%
CORE SERVICES
• Safety Services
• Community Programs
• Support Services
• No significant enhancements included in proposed budget
LIMITED FLEXIBILITY
• Balancing competing priorities
• Limited ability to influence revenue
• Financial capacity to accommodate new services
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) LARGEST FACTORS IN FY2025-26 GENERAL
FUND BUDGET
14 LABOR PLAN
Salary &
Benefits
Adjustments To
Align Colton
With Market
CALPERS
Unfunded
Pension Liability
Costs
RISK MANAGEMENT
Increased Excess
Carrier Coverage
Premiums
Actuarily-
Determined
Work Comp &
General Liability
Expenses
ECONOMY
High Inflation
Driving Up Costs
Revenue
Impacts To
General Fund
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
LABOR PLAN
15 PHASE 1
• CPOA
• CPMA
• CPDA
• Cafeteria Plan
PHASE 2
• Executive
• Confidential
• CFFA
PHASE 3
• Teamsters MM
• Teamsters
General
• CPCEA
• IBEW W/WW
$5M
Annually
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
ANNUAL UNFUNDED PENSION EXPENSES
16 FISCAL YEAR TOTAL FUND 100
FUND
206
FUND
210
FUND
225
FUND
520
FUND
521
FUND
522
FUNDS
605/607/608
FUNDS
701/702/722
FUNDS
851/898 Increase
% Increase
(over 2018)
Annual
Increase
2018 3,958,614 2,986,853 27,550 48,421 7,848 434,955 160,291 169,474 84,987 28,718 9,517 2019 5,001,878 3,738,721 36,495 71,702 12,666 584,136 192,565 218,111 114,422 33,060 - 1,043,264 26% 26% 2020 6,184,598 4,598,922 44,968 88,331 13,383 726,992 262,316 275,165 134,103 40,418 - 1,182,720 56% 24% 2021 7,073,855 5,269,056 50,382 89,328 15,764 841,663 309,093 301,985 159,493 37,091 - 889,257 79% 14% 2022 8,140,646 6,103,918 57,772 106,441 19,257 931,706 399,853 298,664 177,168 45,867 - 1,066,791 106% 15% 2023 9,155,561 6,954,103 65,907 115,825 17,549 980,419 433,662 342,796 194,602 50,698 - 1,014,915 131% 12% 2024 8,832,337 6,827,624 70,117 73,024 - 935,509 375,293 292,097 202,361 56,312 - (323,224) 123% -4% 2025 10,002,841 8,009,435 83,919 74,220 - 782,266 400,199 355,920 230,252 66,630 - 1,170,504 153% 13% 2026 11,567,303 8,953,272 103,540 78,955 - 1,321,435 496,425 338,987 232,611 42,078 - 1,564,462 192% 16% 3 4
5 6
7 8
9 10
11 12
13 2018 2019 2020 2021 2022 2023 2024 2025 2026
Millions
TOTAL FUND 100
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
UNFUNDED CAPITAL ENHANCEMENTS
17 FIRE DEPARTMENT
•
Therapy Dog Pilot
Program
-
$11,985
•
Emergency Operations
Plan Update
-
$50,000
•
Community Risk
Assessment
-
$40,000
•
Zoll Cardiac EKG
Monitors
-
$391,107
•
Type 1 Structural Engine
-
$1,439,306
•
Lion Attack Digital
Training System
-
$59,101
COMMUNITY SERVICES
•
Public
Computer
Replacement
-
$16,000
PUBLIC WORKS
•
Asphalt Grinder for Skid
Steer Attachment
-
$100,000
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
UNFUNDED SERVICE ENHANCEMENTS
18 PERSONNELCITY CLERK
• 1 F/T Deputy City
Clerk Position
FINANCE
• 1 F/T Procurement
Contract Specialist
• 1 F/T Senior
Accountant
• 1 F/T Information
Services Coordinator
POLICE DEPARTMENT
• 10 F/T Police
Officer/Trainee
• 1 F/T Records Lead
• 1 F/T Evidence
Technician
• 1 F/T Administrative
Assistant (Code)
• 2 F/T Community
Service Officers
• 4 F/T Police Dispatch
I/II
• 1 F/T Crime Analyst
Supervisor
• Update Police
Support Services
Manager Salary
Range
FIRE DEPARTMENT
• Reclassify 1 F/T
Battalion Chief/Fire
Marshal to Division
Chief
• 1 F/T Deputy Fire
Marshal
• 3 F/T
Firefighter/EMTs
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) UNFUNDED SERVICE ENHANCEMENTS cont.
19 PERSONNELCOMMUNITY SERVICES
• 1 F/T Library
Services
Coordinator
• 1 P/T
Marketing
Specialist
DEVELOPMENT SERVICES
• 1 F/T Office
Specialist I/II
ELECTRIC
• Reclassify 1
Office
Specialist I/II
to a Sr. Office
Specialist
• Add 1 F/T
Administrative
Assistant
PUBLIC WORKS & UTILITIES
• 1 F/T Building
Maintenance
Worker I/II
• 1 F/T Public
Works
Supervisor
(Parks)
• 1 F/T Office
Specialist I/II
(Water)
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) Original
Adopted
9-17-24 CC
Approved
Mid-Year
Budget
Original
Adopted
FY 2025 FY 2025 FY 2025 FY 2026
City Council 5.00 5.00 5.00 5.00
City Clerk 4.00 4.00 4.00 4.00
City Treasurer 1.00 1.00 1.00 1.00 City Manager 5.00 5.00 5.00 5.00 Human Resources & Risk Management Department 5.00 5.00 5.00 5.00 Finance Department 30.00 30.00 30.00 30.00 Community Services Department 15.70 15.70 15.70 15.70 Development Services Department 13.00 13.00 13.00 13.00 Police Department 97.00 97.00 100.00 100.00 Fire Department 51.00 51.00 51.00 51.00 Electric Utility Department 52.00 52.00 52.00 52.00 Public Works & Utility Services Department 81.00 86.00 89.00 89.00 359.70 364.70 370.70 370.70 Total - City Full-Time Positions
TOTAL FUNDED FULL-TIME POSITIONS
SUMMARY
AUTHORIZED POSITIONS - CITYWIDE
20 SUMMARY
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
OTHER BUDGET PRIORITIES
21 LOBBYIST / ESA / DSF
DELISTING
ECONOMIC
DEVELOPMENT
CONSULTANT
CODE
ENFORCEMENT
PARK DEVELOPMENT
• Habitat/Sports Park
• Brown Park
• Pocket Parks
GENERAL PLAN
UPDATE
STREET SIGNAGE
REPLACEMENT
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND EXPENDITURES
22 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 15,646,020 18,344,144 22,750,540 24,943,833 Part Time 1,123,850 1,430,650 1,664,831 1,566,286 Overtime 2,254,315 2,928,680 3,441,062 2,853,174 Mandated Overtime 1,891,751 1,964,953 1,231,792 1,308,522 Salary Related Benefits 3,863,167 4,549,070 5,053,703 5,947,800 Non-Persable Benefits 3,377,381 4,054,822 5,277,634 5,380,468 Persable Benefits 190,977 187,825 147,722 201,249 Retiree Health Insurance 1,283,142 1,345,212 1,500,000 1,550,000 PERS Unfunded Liability 6,954,103 6,827,624 8,009,435 8,953,272 Education & Training 143,691 154,921 242,666 308,916 Uniforms & Safety Equipment 361,486 420,805 760,839 1,149,936 Total Salaries & Benefits 37,089,883 42,208,706 50,080,224 54,163,456 Maintenance & Operations 3,396,469 3,537,494 6,028,681 5,226,728 Contracted Services 4,803,716 5,122,627 11,968,609 8,557,110 Capital Improvements 108,779 173,986 5,759,521 45,000 Capital Outlay 436,378 987,312 4,635,316 1,209,175 Allocated Charges 2,049,000 2,101,571 (432,049) 1,338,018 Operating Transfers - Out 3,074,385 4,063,372 2,562,820 2,643,037 Total Dollars by E xpense Category 50,958,610 58,195,068 80,603,122 73,182,524
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
POLICE DEPARTMENT BUDGET HIGHLIGHTS
23 SALARIES & BENEFITS
Current Service Levels
Labor Plan Provisions & Merit
Increases
12% Increase in CALPers
Unfunded Liability Expense
($440K)
OPERATIONS
Decrease in Professional
Services
Consistent Operational and
Maintenance Costs
CAPITAL OUTLAY
Standard Vehicle
Replacement
COST ALLOCATIONS
19% Increase in Allocated
Charges for Risk-related Costs
($884K)
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
POLICE DEPARTMENT BUDGET
24 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 6,689,616 7,515,407 9,580,114 10,263,964 Part Time 118,701 140,508 200,000 200,000 Overtime 1,451,497 1,919,157 2,090,776 1,837,000 Salary Related Benefits 2,126,118 2,369,629 2,599,210 2,864,643 Non-Persable Benefits 1,433,309 1,695,199 2,120,055 2,149,284 Persable Benefits 77,915 71,549 51,716 87,300 PERS Unfunded Liability 3,193,622 3,167,647 3,746,615 4,186,523 Education & Training 98,231 111,870 100,000 150,000 Uniforms & Safety Equipment 240,529 234,466 452,103 833,000 Total Salaries & Benefits 15,429,538 17,225,432 20,940,589 22,571,714 Maintenance & Operations 903,295 1,052,304 1,968,259 1,916,591 Contracted Services 609,729 787,829 1,919,805 1,197,000 Capital Improvements - - 521,548 - Capital Outlay 272,756 865,801 1,714,888 926,000 Allocated Charges 4,081,455 4,539,556 4,605,794 5,489,629 Operating Transfers - Out 1,131,713 1,170,065 1,218,159 1,283,761 Total Dollars by E xpense Category 22,428,486 25,640,987 32,889,042 33,384,695
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
FIRE DEPARTMENT BUDGET HIGHLIGHTS
25 SALARIES & BENEFITS
Current Service Levels
Labor Plan Provisions & Merit
Increases
12% Increase in CALPers
Unfunded Liability Expense
($341K)
OPERATIONS
Consistent Operational And
Maintenance Costs
CAPITAL
SCBA Fill Station Replacement
ALLOCATED COSTS
22% Increase in Allocated
Charges Due to Risk ($605K)
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
FIRE DEPARTMENT BUDGET
26 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 4,280,758 5,239,226 6,159,037 6,659,534 Part Time - - - - Overtime - Emergency 7,352 4,170 8,600 11,300 Overtime - Department Business 80,741 147,796 163,970 170,802 Overtime - FLSA 116,477 136,657 217,500 263,422 Overtime - Call Out 129,142 123,698 132,300 132,300 Mandated Overtime 1,891,751 1,964,953 1,231,792 1,308,522 Overtime - CalOES Reimbursable 256,021 409,063 615,067 200,000 Overtime - Loma Linda Reimbursable 471 (419) - - Salary Related Benefits 1,124,118 1,412,166 1,350,336 1,837,505 Non-Persable Benefits 814,439 1,029,020 1,377,645 1,257,188 Persable Benefits 112,933 116,276 96,003 113,949 PERS Unfunded Liability 2,484,844 2,465,796 2,874,561 3,215,541 Education & Training 32,685 32,575 81,266 82,516 Uniforms & Safety Equipment 92,802 163,052 280,136 235,136 Total Salaries & Benefits 11,424,534 13,244,029 14,588,213 15,487,715 Maintenance & Operations 609,218 647,496 663,357 689,396 Contracted Services 824,896 916,749 1,218,016 1,261,080 Capital Improvements - - 615,500 - Capital Outlay 63,382 80,475 313,685 91,875 Allocated Charges 2,636,035 3,037,949 2,779,352 3,384,220 Operating Transfers - Out 4,616 8,384 9,059 8,413 Total Dollars by E xpense Category 15,562,681 17,935,082 20,187,182 20,922,699
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
DEVELOPMENT SERVICES BUDGET HIGHLIGHTS
27 SALARIES & BENEFITS
Current Service Levels
Labor Plan Provisions & Merit
Increases
5% Increase In CALPers
Unfunded Liability Expense
MAINTENANCE &
OPERATIONS
Plan Check and Inspection Services
Habitat Easement & Management
Costs
General Plan Updates
ALLOCATED
COSTS
12% Increase In Allocated Charges
Due To Risk ($99K)
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Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
DEVELOPMENT SERVICES BUDGET
28 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 909,500 1,040,054 1,141,323 1,363,033 Part Time 16,895 22,662 20,041 - Overtime 7,064 1,323 4,500 4,500 Salary Related Benefits 113,242 137,881 165,727 204,539 Non-Persable Benefits 162,516 240,920 264,622 287,850 Persable Benefits 20 - - - PERS Unfunded Liability 255,050 220,526 250,494 263,814 Education & Training - 390 3,000 - Uniforms & Safety Equipment 460 562 800 - Total Salaries & Benefits 1,464,747 1,664,318 1,850,507 2,123,736 Maintenance & Operations 261,593 225,085 287,400 252,700 Contracted Services 1,157,308 816,155 4,191,633 2,050,000 Capital Improvements - - 5,000 20,000 Capital Outlay - - - 10,000 Allocated Charges 815,579 844,834 821,194 919,997 Operating Transfers - Out 81,584 78,294 79,132 76,959 Total Dollars by E xpense Category 3,780,811 3,628,686 7,234,866 5,453,392
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Packet Pg. 33
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
COMMUNITY SERVICES BUDGET HIGHLIGHTS
29 PERSONNEL
• CURRENT SERVICE LEVELS
• MOU SALARY & BENEFIT
PROVISIONS & MERIT
INCREASES
• 10% INCREASE IN PERS
UNFUNDED LIABILITY
EXPENSE
PROGRAMMING
•
FULL MOVIE & CONCERT SERIES
•
DAILY SENIOR SERVICES
•
REC @ NITE
•
LIBRARY SERVICES
•
FOOD DISTRIBUTION
•
AQUATICS PROGRAMS
•
YOUTH & ADULT SPORTS
•
SUMMER DAY CAMP
•
BIRTHDAY CELEBRATION
•
PAWS IN THE PARK
•
CEMETERY OPERATIONS
•
SPAY/NEUTER/LICENSING
•
DOWNTOWN PASEO
PROGRAMMING
•
COMMUNITY RESOURCES
•
TEEN PROGRAMS
•
HOLIDAY EVENTS
OTHER CATEGORIES
•
50% DECREASE IN
PROFESSIONAL SERVICES
•
46% DECREASE IN
MAINTENANCE &
OPERATIONS EXPENSES
•
94% DECREASE IN CAPITAL
OUTLAY
•
16% INCREASE IN
ALLOCATED CHARGES
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Packet Pg. 34
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
COMMUNITY SERVICES BUDGET
30 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 695,219 795,290 1,000,286 970,044 Part Time 925,998 1,179,451 1,301,757 1,177,131 Overtime 3,111 12,812 20,350 14,850 Salary Related Benefits 106,762 126,382 177,404 155,157 Non-Persable Benefits 149,766 173,180 176,637 198,538 Persable Benefits 71 - - - PERS Unfunded Liability 161,843 158,764 171,213 187,696 Education & Training - 10 11,500 11,500 Uniforms & Safety Equipment 14,065 11,602 14,400 61,400 Total Salaries & Benefits 2,056,835 2,457,491 2,873,547 2,776,316 Maintenance & Operations 450,454 396,864 1,054,031 567,765 Contracted Services 135,404 421,231 1,015,159 504,000 Capital Improvements - 22,784 2,504,970 25,000 Capital Outlay 100,240 17,441 1,170,533 71,300 Allocated Charges 1,173,411 1,280,572 1,487,323 1,724,203 Operating Transfers - Out 51,769 56,366 54,087 54,755 Total Dollars by E xpense Category 3,968,113 4,652,749 10,159,650 5,723,339
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Packet Pg. 35
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
PUBLIC WORKS BUDGET HIGHLIGHTS
31 SALARIES & BENEFITS
Current Service Levels
Labor Plan Provisions & Merit Increases
29% Increase in CALPers Unfunded Liability
Expense ($82K)
OPERATIONS
Consistent Operational and Maintenance
Costs
8% Increase In Contracted Services
ALLOCATED COSTS
20% Increase in Allocated Charges Due to
Risk ($242K)
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Packet Pg. 36
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
PUBLIC WORKS BUDGET
32 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 769,494 827,853 1,491,954 1,897,190 Part Time 34,888 31,831 65,500 105,600 Overtime 155,357 142,700 140,000 165,000 Salary Related Benefits 96,969 111,243 217,421 275,904 Non-Persable Benefits 211,423 219,086 439,118 505,357 Persable Benefits 26 - 3 - PERS Unfunded Liability 204,741 212,534 285,073 366,881 Education & Training - 3,117 10,900 10,900 Uniforms & Safety Equipment 11,727 8,671 10,100 11,900 Total Salaries & Benefits 1,484,625 1,557,035 2,660,069 3,338,732 Maintenance & Operations 512,289 373,144 754,085 741,000 Contracted Services 522,359 663,346 944,854 1,022,000 Capital Improvements 7,017 - 2,112,503 - Capital Outlay - - 426,210 - Allocated Charges 887,521 965,264 1,207,632 1,449,179 Operating Transfers - Out 65,493 75,457 90,056 107,026 Total Dollars by E xpense Category 3,479,304 3,634,246 8,195,409 6,657,937
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Packet Pg. 37
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
INTERNAL SERVICE DEPARTMENTS
33 CITY COUNCIL
CITY
MANAGER
CITY CLERK
HUMAN
RESOURCES
FINANCE
CITY
ATTORNEY
CITY
TREASURER
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Packet Pg. 38
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
CITY COUNCIL BUDGET
34 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 28,153 24,130 24,000 26,400 Part Time - - - - Overtime - - - - Salary Related Benefits 3,540 3,249 5,500 6,170 Non-Persable Benefits 85,511 70,264 73,880 105,380 Persable Benefits - - - - PERS Unfunded Liability 8,970 3,996 5,062 4,726 Education & Training - - - - Uniforms & Safety Equipment - - - - Total Salaries & Benefits 126,174 101,639 108,442 142,676 Maintenance & Operations 65,461 69,068 109,420 118,240 Contracted Services 376 - - - Capital Improvements - - - - Capital Outlay - - - - Allocated Charges - - - - Operating Transfers - Out 2,868 1,417 1,599 1,380 Total Dollars by E xpense Category 194,879 172,124 219,461 262,296
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Packet Pg. 39
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
CITY MANAGER BUDGET
35 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 470,599 625,928 719,967 758,189 Part Time 7,138 21,639 26,500 29,500 Overtime - - - - Salary Related Benefits 67,302 87,755 121,649 123,791 Non-Persable Benefits 61,593 65,339 110,066 122,066 Persable Benefits 6 - - - PERS Unfunded Liability 166,523 121,707 138,320 146,564 Education & Training - - 10,000 20,000 Uniforms & Safety Equipment - - - - Total Salaries & Benefits 773,161 922,368 1,126,502 1,200,110 Maintenance & Operations 30,013 45,046 97,395 107,274 Contracted Services 116,162 121,416 239,500 207,500 Capital Improvements - - - - Capital Outlay - - - - Allocated Charges - - - - Operating Transfers - Out 53,267 43,210 43,696 42,755 Total Dollars by E xpense Category 972,603 1,132,040 1,507,093 1,557,639
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Packet Pg. 40
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
CITY CLERK BUDGET
36 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 98,714 147,221 171,042 241,987 Part Time 7,508 - - - Overtime - - - - Salary Related Benefits 12,007 19,321 30,298 39,651 Non-Persable Benefits 34,087 40,985 66,736 66,736 Persable Benefits - - - - PERS Unfunded Liability 26,909 30,881 35,423 46,806 Education & Training 225 - 10,000 10,000 Uniforms & Safety Equipment - - - - Total Salaries & Benefits 179,450 238,408 313,499 405,180 Maintenance & Operations 117,468 142,571 274,754 120,580 Contracted Services 18,786 22,045 31,000 33,000 Capital Improvements - - - - Capital Outlay - - - - Allocated Charges - - - - Operating Transfers - Out 8,608 10,964 11,190 13,654 Total Dollars by E xpense Category 324,312 413,988 630,443 572,414
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Packet Pg. 41
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
HUMAN RESOURCES BUDGET
37 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 255,419 291,508 326,593 354,881 Part Time - - 15,000 17,500 Overtime - - - - Salary Related Benefits 30,140 36,683 57,828 61,680 Non-Persable Benefits 45,200 44,665 78,938 94,940 Persable Benefits 6 - - - Retiree Health Insurance 1,283,142 1,345,212 1,500,000 1,550,000 PERS Unfunded Liability 57,328 58,855 67,895 68,554 Education & Training - - - - Uniforms & Safety Equipment - - - 5,000 Total Salaries & Benefits 1,671,235 1,776,923 2,046,254 2,152,555 Maintenance & Operations 317,598 407,385 535,937 430,942 Contracted Services 137,282 176,801 710,000 475,000 Capital Improvements - - - - Capital Outlay - - - - Allocated Charges - - - - Operating Transfers - Out 18,338 20,896 21,448 19,999 Total Dollars by E xpense Category 2,144,453 2,382,005 3,313,639 3,078,496
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Packet Pg. 42
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
FINANCE BUDGET
38 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 1,421,725 1,807,999 2,109,524 2,403,727 Part Time 12,722 34,559 36,033 36,555 Overtime 47,082 31,723 48,000 54,000 Salary Related Benefits 179,422 240,575 324,252 377,561 Non-Persable Benefits 366,014 458,760 550,601 572,371 Persable Benefits - - - - PERS Unfunded Liability 388,033 381,832 429,297 465,221 Education & Training 12,550 6,959 16,000 24,000 Uniforms & Safety Equipment 1,903 2,452 3,300 3,500 Total Salaries & Benefits 2,429,451 2,964,859 3,517,007 3,936,935 Maintenance & Operations 124,796 154,311 281,139 274,600 Contracted Services 500,249 512,187 813,641 772,530 Capital Improvements - - - - Capital Outlay - 23,595 1,010,000 10,000 Allocated Charges - - - - Operating Transfers - Out 124,123 135,563 135,617 135,714 Total Dollars by E xpense Category 3,178,619 3,790,515 5,757,404 5,129,779
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Packet Pg. 43
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
CITY ATTORNEY BUDGET
39 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary - - - - Part Time - - - - Overtime - - - - Salary Related Benefits - - - - Non-Persable Benefits - - - - Persable Benefits - - - - Education & Training - - - - Uniforms & Safety Equipment - - - - Total Salaries & Benefits - - - - Maintenance & Operations - - - - Contracted Services 768,189 671,966 885,000 1,035,000 Capital Improvements - - - - Capital Outlay - - - - Allocated Charges - - - - Operating Transfers - Out - - - - Total Dollars by E xpense Category 768,189 671,966 885,000 1,035,000
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Packet Pg. 44
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
CITY TREASURER BUDGET
40 2022-2023 2023-2024 2024-2025 2025-2026
Actuals Actuals Year E nd Projected Budget
Dollars by Category
Salary & Benefits
Salary 26,823 29,528 26,700 4,884 Part Time - - - - Overtime - - - - Salary Related Benefits 3,547 4,186 4,078 1,199 Non-Persable Benefits 13,523 17,404 19,336 20,758 Persable Benefits - - - - PERS Unfunded Liability 6,240 5,086 5,482 946 Education & Training - - - - Uniforms & Safety Equipment - - - - Total Salaries & Benefits 50,133 56,204 55,596 27,787 Maintenance & Operations 2,652 2,920 2,904 2,640 Contracted Services 12,976 12,902 - - Capital Improvements - - - - Capital Outlay - - - - Allocated Charges - - - - Operating Transfers - Out 1,996 1,806 1,732 276 Total Dollars by E xpense Category 67,757 73,832 60,232 30,703
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Packet Pg. 45
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND EXPENDITURES
41 -
5 10
15 20
25 30
35 Administrative
Departments
Police Fire Public Works Community
Services
Development
Services
Millions
2022-2023 2023-2024 2024-2025 2025-2026
1.a
Packet Pg. 46
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND REVENUE & EXPENDITURES
42 -
10 20
30 40
50 60
70 80
90 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025* 2026* Millions
Revenue Expenditures Linear (Expenditures)
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Packet Pg. 47
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND BALANCE
OVERVIEW
43 1.a
Packet Pg. 48
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
GENERAL FUND BALANCE OVERVIEW
44 Audited General Fund Balance, June 30, 2024 53,796,778 FY24-25 Year End Projected Revenue 78,193,004
FY24-25 Year End Projected Expenditures 80,603,122
FY24-25 General Fund Surplus/(Deficit) (2,410,117)
Projected General Fund Balance, June 30, 2025 51,386,661 FY25-26 General Fund Proposed Revenue 71,293,201
FY25-26 General Fund Proposed Expenditures 73,077,524
FY25-26 General Fund Proposed Surplus/(Deficit) (1,784,323) Projected General Fund Balance, June 30, 2026 49,602,338 Less: Amount Commited for Pension Obligations (28,107,984) Less: Amount Commited for OPEB Obligations (12,515,145) (40,623,129) Projected Available General Fund Balance, June 30, 2026 8,979,209 12.3%
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Packet Pg. 49
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) Audited General Fund Balance, June 30, 2024 53,796,778
FY24-25 Year End Projected Revenue 78,193,004
FY24-25 Year End Projected Expenditures 80,603,122
FY24-25 General Fund Surplus/(Deficit) (2,410,117)
Projected General Fund Balance, June 30, 2025 51,386,661 Amount Committed for Pension Obligations (28,107,984)
Amount Committed for OPEB Obligations (12,515,145)
FY25-26 General Fund Proposed Revenue 71,293,201
FY25-26 General Fund Proposed Expenditures 73,077,524
FY25-26 General Fund Proposed Surplus/(Deficit) (1,784,323) Projected General Fund Balance, June 30, 2026 49,602,338 Less: Amount Commited for Pension Obligations (26,543,984) Less: Amount Commited for OPEB Obligations (12,015,145) (38,559,129) Projected Available General Fund Balance, June 30, 2026 11,043,209 15.1%
GENERAL FUND BALANCE OVERVIEW
45 1.a
Packet Pg. 50
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)
COMMITTEE RECOMMENDATIONS
46 • General Fund Revenue & Expenditures
• Personnel Requests
• General Fund Transfer (GFT) Analysis
• Available Fund Balance Analysis
• Solutions To Current Challenges
FINANCE
COMMITTEE
APRIL 16, 2025
• Originally Scheduled April 18, 2025
• Meeting Rescheduled to Accommodate for New
Members
• Recommendations At Budget Workshop #2 and Included
in the Staff Report for Budget Adoption
GFT COMMITTEE
APRIL 30, 2025
• Planning Commission
• Utilities Commission
• Recreation & Parks Commission
• Reviewed Department Budget Requests
CITY
COMMISSIONS
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Packet Pg. 51
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1) FY2024-25 BUDGET TIMELINE
47 • GFT Committee Recommendations
• Follow-up From Workshop #1
• Other Funds
• Enterprise Funds
• Special Revenue Funds
• Capital Projects Funds
• Special Assessment District Funds
• Debt Service Funds
WORKSHOP #2
MAY 7, 2025 @ 5:30PM
• Incorporate All Direction from Workshop #1
& 2
• All Required Resolutions
• Salary Schedules
• Updated Authorized Positions List
BUDGET
ADOPTION
MAY 20, 2025
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Packet Pg. 52
Attachment: FY2025-26 Budget Workshop #1 (4925 : FY2025-26 Budget Workshop #1)