SPECIAL CITY COUNCIL MEETING AGENDA
OF THE CITY OF DEL REY OAKS CITY COUNCIL
WEDNESDAY, MAY 21, 2025 AT 6:00 PM
Notice is hereby given that the City Council of the City of Del Rey Oaks has called and will convene a special meeting of the City Council at the time and location stated on this agenda. The public may view the meeting online or may participate in-person in the Council Chamber.
View Via Zoom Meeting
https://us02web.zoom.us/j/88147434776
1. ROLL CALL - Council
2. PLEDGE OF ALLEGIANCE
3. PUBLIC COMMENTS: General Public Comment must deal with matters subject to the jurisdiction of the City and the Council that are not on the Agenda. Anyone wishing to address the City Council on matters not appearing on the Agenda may do so now. The public may comment on any other matter listed on the Agenda at the time the matter is being considered. There will be a time limit of not more than three minutes for each speaker. No action will be taken on matters brought up under this item and all comments will be referred to staff.
4. NEW BUSINESS:
A. Preliminary Budget for FY 2025-26 for Council’s review and direction
5. NEXT REGULAR MEETING DATE: Tuesday, JUNE 24, 2025 at 6:00pm
6. ADJOURNMENT
Information distributed to the Council at the meeting becomes part of the public record. A copy of written material, pictures, etc. must be provided to the secretary for- this purpose.
All enclosures and materials regarding these agenda items are available for public review at the Del Rey Oaks City Hall, 650 Canyon Del Rey Road, Del Rey Oaks. 1 1
Staff Report
TO: Honorable Mayor and City Council Members
FROM: John Guertin, City Manager
DATE: May 21, 2025
SUBJECT: Preliminary Budget for Fiscal Year 2025-2026
____________________________________________________________________________ Staff is pleased to present the Preliminary Budget for FY 2025-26 for Council’s review and direction. Due to flat revenue projections for the General Fund, the operating budget is basically a continuation of the 2024-25 budget, with some minimal changes.
Economic Outlook for FY 2025-26
The latest projections for the City’s economic outlook anticipate a slight reduction in sales tax.
HdL, the City’s consultant for Sales Tax is projecting a 3% reduction in the City’s sales tax due to continued inflation and high interest rates having a negative effect on consumer spending. Since Sales Tax makes up 27% of the City’s revenue, sales tax growth or no growth, has a dramatic impact on the City’s budget. As a result, staff is recommending a conservative approach in developing the FY 25-26 budget. Services are being kept at the level that revenue can support.
Addressing fluctuations in sales tax revenue growth by managing or reducing expenditures annually is not a sustainable practice if the City is to maintain current service levels. This highlights the fact that the City needs to diversify its revenue base. The City’s best opportunity for this is through thoughtful economic development of the former Fort Ord property. The development of a more diverse revenue base is an important aspect of the City’s financial planning for the future.
General Fund Summary FY 2024-25
As the table above shows, we are anticipating a 1.5% decrease in revenue and a 1.3% increase in expenditures which will create a $37,500 General Fund operating surplus for the year. In addition, staff recommends using $80,000 for capital expenditures which will mean a decrease of $42,500 in the General Fund fund balance. All the departments made adjustments to their budgets in order to live within the available revenue for the year, considering that some expenses, such as insurance and utilities are beyond the control of the City. This is an austere General Fund budget.
2022-23 2023-24 2024-25 Increase Percent
Actual Budget Proposed (Decrease) Change
Revenues 4,461,435 4,899,200 4,826,200 (73,000) -1.5%
Expenditures (4,327,637) (4,727,052) (4,788,700) 61,648 1.3% Operating Surplus (Deficit) 133,797 172,148 37,500 (134,648) Transfers to Capital Projects (35,000) (198,900) (80,000) (118,900) -59.8% Net General Fund Surplus (Deficit) 98,797 (26,752) (42,500) (15,748) 2 Item A.
2 General Fund Revenues
Staff projections included an estimated increase in operating revenues of approximately $126,600 when compared to the current fiscal year. As addressed above, Sales, Use, and Transaction Taxes are estimated to decrease 3%, or $35,000 next fiscal year. However, overall revenues (excluding the Airport Police Service contract revenues) are anticipated to increase by 4%. Some of the larger changes include interest income primarily from Local Agency Investment Fund (LAIF), Business Licenses, and Transient Occupancy Tax.
Last fiscal year, the City Council directed that fund balances in the General Fund be reserved and used to fund the Economic Uncertainty Reserve, vehicle and technology replacement reserves, retirement liability reserves, and capital projects. Funds sitting idle in reserve accounts and those assigned to capital projects that have not been completed are regularly invested in the Local Agency Investment Fund. The most recent reporting on the investments shows 4.33% in earnings.
In anticipation of the amount of fund balances available for investment and continued high interest rates, staff are estimating a modest increase of $5,000, or 3%.
Business License fees are estimated to increase 7%, or $15,000. This is due in part to a slight increase in businesses in the City. However, the increase is due primarily to staff improvements to communication, tracking, and collection of Business License Taxes.
Transient Occupancy Tax is estimated to increase next fiscal year by 21%, or $39,500. This increase is a result of continued high occupancy rates and the 2% increase in the tax approved by voters in 2024. In FY 2025-26, staff anticipates contracting with a consultant firm short-term rental program administration.
Expenditure Appropriations
The General Fund Operating Budget shows a 3% increase in expenditures.
Below is a General Fund summary by department.
FY 2026
GENERAL FUND SUMMARY: FY 2024
YTD Actual
FY 2025
Budget
Proposed
Budget
Increase
(Decrease
Revenues 4,971,651.144,821,300.00 5,074,200.00 252,900.00 5% 5%
Expenditures
110 Council 22,274.37 30,900.00 31,400.00 500.00 2%
111 City Clerk 362,621.96 582,200.00 619,600.00 37,400.00 6% 120City Manager 306,975.56 330,800.00 342,500.00 11,700.00 4% 130 Finance 387,114.26 311,800.00 307,300.00 (18,500.00) -6% 150 Legal 102,875.32 88,950.00 89,300.00 350.00 0%
160 Planning and Building Regulations 242,513.55 103,400.00 103,400.00 - 0% 180 Government Buildings 12,392.03 16,000.00 20,200.00 4,200.00 26% 190 Non-Departmental 34,088.82 110,245.00 56,800.00 (53,445.00) -48% 210 Police 2,444,922.962,781,000.00 2,964,900.00 183,900.00 7% 220 Fire/Animal Control 227,515.00 236,600.00 243,300.00 6,700.00 3% 311 Public Works/Street 250,482.16 280,000.00 260,900.00 (19,100.00) -7% 411 Parks/Recreation 40,529.39 43,100.00 34,600.00 (8,500.00) -20% Total 4,434,305.384,914,995.00 5,074,200.00 145,205.00 3% 3%
3 Item A.
3 Transfers In-ARPA - 167,446.00 - (167,446.00)
Transfers Out-CIP (138,900.00)(80,000.00) 223,000.00 303,000.00 Excess(Deficit) of Revenue Over
Expenditures
398,445.76 (6,249.00) 223,000.00 243,249.00
For the line-item detail to the Appropriations refer to the attached FY 2025-26 Proposed Budget Detail.
Highlights of Operating Appropriations
While the General Fund Operating Budget reflects a minimal increase, it does include the following major items:
• Salary step increases for all employees that still have steps on their salary range. • Keeping one police officer position vacant.
• Liability insurance premium increase of 50%.
RECOMMENDATION
Review the preliminary budget for FY 2025-26 and provide recommendations and direction.
CONCLUSION
The Finance Committee’s recommendations for the FY 2025-26 budget are included in this draft budget. Staff will bring back the final proposed budget for FY 2025-26 at the next meeting based on direction received from the Council.
Respectfully submitted,
John Guertin
City Manager
Attachments:
FY 2025-2026 Proposed Budget Detail
4 Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
100 - General Fund
Revenue
Non Department Specific
P/T-Secured 100 000 41110 569,259.58 541,600.00 599,800.00 58,200.00 11% P/T-Unsecured 100 000 41120 27,752.21 30,600.00 31,200.00 600.00 2% P/T-Prior Secured 100 000 41130 9,729.07 6,100.00 6,200.00 100.00 2% Prior Unsecured 100 000 41140 - 100.00 100.00 - 0%
P/T-Unitary Tax 100 000 41150 11,610.13 10,000.00 12,500.00 2,500.00 25% P/T-Supplemental Roll (SB813) 100 000 41160 14,166.85 12,200.00 12,400.00 200.00 2% Property Tax - VLF 100 000 41170 190,317.00 183,000.00 204,500.00 21,500.00 12% Prop Tax-Interest/Penalty 100 000 41180 1,893.61 800.00 800.00 - 0% Sales Tax 100 000 42210 416,797.15 420,000.00 409,000.00 (11,000.00) -3% Sales Tax - 145 (Measure S-1%) 100 000 42220 544,412.00 536,000.00 520,000.00 (16,000.00) -3% Sales Tax -409 (Measure R 1/2%) 100 000 42221 268,824.03 268,000.00 260,000.00 (8,000.00) -3% Cannabis Tax 100 000 42222 100,706.50 100,000.00 100,000.00 - 0% Cannabis Tax-Delinquent 100 000 42223 4,000.00 - - -
Transient Occupancy Tax 100 000 42230 193,504.20 190,000.00 229,500.00 39,500.00 21% Property Transfer Tax 100 000 42250 12,328.53 8,500.00 8,700.00 200.00 2% Sewer Impact 100 000 42290 21,650.14 22,000.00 22,000.00 - 0% Business Licenses 100 000 42310 213,474.04 210,000.00 225,000.00 15,000.00 7% Gas Franchises 100 000 42761 8,206.82 8,000.00 8,200.00 200.00 3% Electric Franchises 100 000 42762 21,915.74 22,000.00 22,000.00 - 0% Garbage Franchises 100 000 42763 104,782.25 110,000.00 110,000.00 - 0% Cable Tv Franchises 100 000 42764 24,562.03 26,000.00 26,000.00 - 0% Water Franchises 100 000 42765 24,938.82 25,000.00 25,000.00 - 0% SB1186 Disability Access Fund 100 000 43311 940.44 1,000.00 1,000.00 - 0% SB1473 Environmental Assessment Fee 100 000 43312 102.80 100.00 100.00 - 0% Building Permits 100 000 43320 42,144.71 40,000.00 40,000.00 - 0% Strong-Motion Instrumental Program (S 100 000 43322 - 200.00 200.00 Cannabis Business Permit 100 000 43325 5,000.00 5,000.00 5,000.00 - 0% Plan Check Fees 100 000 43330 22,567.49 17,000.00 10,000.00 (7,000.00) -41% Street Opening Permits Fees 100 000 43340 5,450.00 5,000.00 8,000.00 3,000.00 60% Plumbing Permits 100 000 43350 1,875.00 1,600.00 2,000.00 400.00 25% Electrical Permits 100 000 43360 1,000.00 1,600.00 1,600.00 - 0% Other Licenses/Permits 100 000 43390 - 1,000.00 1,000.00 - 0% Fines & Forfeitures 100 000 45000 2,282.00 1,700.00 2,600.00 900.00 53% Vehicle Code Fines 100 000 45510 4,264.00 3,000.00 5,500.00 2,500.00 83% Parking and Admin Fines 100 000 45512 14,383.00 11,500.00 17,000.00 5,500.00 48% Interest Earned 100 000 46100 165,310.99 180,000.00 185,000.00 5,000.00 3% Interest Earned-PARS 100 000 46101 26,659.58 15,000.00 15,000.00 - 0% Rental Income - Garden Center 100 000 46815 28,700.00 36,000.00 18,000.00 (18,000.00) -50% Rental Income - Airport RV 100 000 46816 49,683.99 35,000.00 39,600.00 4,600.00 13% Rental Income - PW Bldg (CHC Enterpris 100 000 46817 17,547.00 24,000.00 24,000.00 - 0% HOPTR 100 000 47130 2,061.26 1,200.00 1,200.00 - 0%
Vehicle License Collection 100 000 47140 1,963.78 2,500.00 2,500.00 - 0% COPS 100 000 47240 186,158.96 194,000.00 194,000.00 - 0% 1 5
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
AMBAG REAP Grant 100 000 47241 12,847.75 - - -
HCD LEAP Grant 100 000 47242 7,170.00 - - -
SB1383 Organics Recycling 100 000 47243 4,957.78 9,000.00 14,000.00 5,000.00 56% Prop 172 100 000 47750 18,325.92 20,000.00 20,000.00 - 0% Wellness Program 100 000 47760 7,500.00 7,500.00 7,500.00 - 0% Police Grants & Other Reimbursements 100 000 47780 5,982.87 10,700.00 5,000.00 (5,700.00) -53% POST Reimbursements 100 000 47781 7,556.91 7,000.00 7,000.00 - 0% Grant Other Agencies 100 000 47783 10,956.61 - - -
DDA Negotiation Payment 100 000 47912 - 10,000.00 - (10,000.00) -100% Police Service Fees 100 000 48210 1,432.00 1,000.00 1,000.00 - 0% Police Services-Special Events 100 000 48211 30,062.50 40,000.00 35,000.00 (5,000.00) -13% Public Events 100 000 48212 7,500.00 7,500.00 5,000.00 (2,500.00) -33% Use Permits 100 000 48805 27,650.89 22,000.00 22,000.00 - 0% Maps/Publications 100 000 48810 - 100.00 100.00 - 0%
Property Inspections 100 000 48825 2,500.00 4,500.00 4,500.00 - 0% Miscellaneous Revenue 100 000 48840 52,079.31 25,300.00 10,000.00 (15,300.00) -60% LAFCO Refund & Interest for FORA 100 000 48842 80,260.45 400.00 400.00 - 0% Rental - Park 100 000 48910 5,799.22 3,500.00 3,500.00 - 0% Miscellaneous Refunds 100 000 48930 659.23 1,000.00 1,000.00 - 0% NEW FEES-FROM FEE STUDY 60,000.00 60,000.00
Total Non Department Specific 3,646,167.14 3,475,600.00 3,602,200.00 126,600.00 4% Police -
Airport Police Services 100 210 48220 1,325,484.00 1,345,700.00 1,472,000.00 126,300.00 9% Total Police 1,325,484.00 1,345,700.00 1,472,000.00 126,300.00 9% Total Revenue 4,971,651.14 4,821,300.00 5,074,200.00 252,900.00 5% Expenditures
Council
Council Member Stipend 100 110 61115 7,500.00 7,500.00 7,500.00 - 0% Medicare-ER 100 110 61130 108.72 200.00 200.00 - 0%
Social Security-ER 100 110 61131 465.00 500.00 500.00 - 0% Unemployment Ins-Fed & State 100 110 61132 45.00 100.00 100.00 - 0% Dental Expense 100 110 61135 4,973.78 7,900.00 8,900.00 1,000.00 13% Materials/Supply 100 110 62410 100.00 200.00 200.00 - 0% Membership Dues-Professional Org 100 110 64550 1,916.18 3,000.00 2,500.00 (500.00) -17% Strategic Planning 100 110 64570 - 5,000.00 5,000.00 - 0% Misc Expenses 100 110 64580 924.83 2,500.00 2,500.00 - 0% Travel Expenses 100 110 64610 6,240.86 4,000.00 4,000.00 - 0% Total Council 22,274.37 30,900.00 31,400.00 500.00 2%
City Clerk
Payroll 100 111 61105 138,921.65 235,500.00 240,700.00 5,200.00 2% Overtime 100 111 61110 7,510.26 10,000.00 5,000.00 (5,000.00) -50% PERS UAL-After 06/30/2018 100 111 61123 - - 11,100.00 11,100.00 PERS UAL-Before 06/30/2018 100 111 61124 36,879.00 44,500.00 41,000.00 (3,500.00) -8% PERS Retirement 100 111 61125 11,839.98 23,800.00 25,600.00 1,800.00 8% Medicare-ER 100 111 61130 2,119.54 3,400.00 3,700.00 300.00 9% 2 6
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Unemployment Ins-Fed & State 100 111 61132 1,101.42 100.00 1,200.00 1,100.00 1100% Dental Expense 100 111 61135 2,166.04 4,800.00 5,700.00 900.00 19% Health Insurance 100 111 61140 49,291.83 99,400.00 122,800.00 23,400.00 24% Health Insurance -Retiree 100 111 61141 - 1,000.00 - (1,000.00) -100% Vision Ins 100 111 61145 323.30 700.00 800.00 100.00 14% Workers Comp and EAP 100 111 61150 9,337.48 14,100.00 4,000.00 (10,100.00) -72% Wellness Program 100 111 61155 1,108.66 1,500.00 1,500.00 - 0% Educational Incentive Pay 100 111 61157 - - 6,000.00 6,000.00 Longevity Pay 100 111 61158 - - 3,700.00 3,700.00
Materials/Supply 100 111 62410 6,563.45 4,000.00 4,000.00 - 0% Office Supplies 100 111 62430 6,047.48 7,000.00 7,000.00 - 0% Repair/Maintenance 100 111 63505 2,717.17 1,000.00 1,000.00 - 0% Other Outside Services 100 111 63508 6,224.11 6,000.00 6,000.00 - 0% Shredding Services 100 111 63509 1,059.51 1,000.00 1,000.00 - 0% Telephone 100 111 63530 6,056.80 4,000.00 3,000.00 (1,000.00) -25% Internet 100 111 63531 - 3,200.00 1,500.00 (1,700.00) -53% Website Design & Maintenance 100 111 63535 - 1,000.00 1,000.00 - 0% Postage / Shipping 100 111 63540 2,197.55 3,000.00 2,000.00 (1,000.00) -33% Training 100 111 63605 2,920.88 9,000.00 11,000.00 2,000.00 22% Insurance-Liability 100 111 63620 17,369.57 42,600.00 62,400.00 19,800.00 46% Insurance-Property 100 111 63621 1,264.14 - - -
Contract Services - IT 100 111 63635 13,662.50 10,000.00 10,000.00 - 0% Temporary Assistance 100 111 63657 6,514.20 - - -
Software/Server Subscription 100 111 64310 12,137.01 17,000.00 15,500.00 (1,500.00) -9% Agenda Management System 100 111 64315 7,480.00 5,000.00 7,000.00 2,000.00 40% Document Management System 100 111 64316 437.50 1,500.00 - (1,500.00) -100% Municipal Code Service 100 111 64320 1,097.50 5,000.00 5,000.00 - 0% Membership Dues-Professional Org 100 111 64550 285.00 1,200.00 1,000.00 (200.00) -17% Membership Dues-Government Agency 100 111 64552 650.00 700.00 700.00 - 0% Printing / Publications 100 111 64575 3,137.08 2,500.00 2,000.00 (500.00) -20% Misc Expenses 100 111 64580 1,316.96 1,000.00 500.00 (500.00) -50% Election Cost 100 111 64588 - 15,000.00 500.00 (14,500.00) -97% Travel Expenses 100 111 64610 602.35 2,700.00 4,700.00 2,000.00 74% Furniture & Equipment 100 111 66300 2,282.04 - - -
Total City Clerk 362,621.96 582,200.00 619,600.00 37,400.00 6% City Manager
Payroll 100 120 61105 197,172.64 204,500.00 202,100.00 (2,400.00) -1% PERS UAL-After 06/30/2018 100 120 61123 - - 500.00 500.00 PERS UAL-Before 06/30/2018 100 120 61124 - 400.00 - (400.00) -100% PERS Retirement 100 120 61125 11,416.22 15,900.00 16,300.00 400.00 3% Medicare-ER 100 120 61130 2,904.13 2,900.00 3,000.00 100.00 3% Unemployment Ins-Fed & State 100 120 61132 42.00 100.00 100.00 - 0% Dental Expense 100 120 61135 2,126.19 2,400.00 2,400.00 - 0% Health Insurance 100 120 61140 39,224.46 42,600.00 48,400.00 5,800.00 14% Health Insurance -Retiree 100 120 61141 - - 1,900.00 1,900.00 Vision Ins 100 120 61145 118.40 400.00 400.00 - 0%
Workers Comp and EAP 100 120 61150 11,802.74 12,000.00 3,000.00 (9,000.00) -75% 3 7
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Wellness Program 100 120 61155 576.93 500.00 500.00 - 0% Educational Incentive Pay 100 120 61157 - - - -
Admin Leave 100 120 61175 3,109.76 - - -
Auto Allowance 100 120 61180 5,192.46 5,400.00 5,400.00 - 0% Office Supplies 100 120 62430 777.08 1,500.00 1,500.00 - 0% Insurance-Liability 100 120 63620 22,402.12 36,700.00 51,000.00 14,300.00 39% Insurance-Property 100 120 63621 1,629.24 - - -
Membership Dues-Professional Org 100 120 64550 1,555.00 3,500.00 4,000.00 500.00 14% Membership Dues-Government Agency 100 120 64552 300.00 700.00 700.00 - 0% Books and Periodicals 100 120 64565 - 300.00 300.00 - 0% Travel Expenses 100 120 64610 4,251.19 1,000.00 1,000.00 - 0% Contingency 100 120 66905 2,375.00 - - -
Total City Manager 306,975.56 330,800.00 342,500.00 11,700.00 4% Finance
ADP Payroll Fees 100 130 62310 8,598.99 7,000.00 8,500.00 1,500.00 21% Bank Service Charges 100 130 62320 4,396.94 6,000.00 6,000.00 - 0% Credit Card Fees 100 130 62321 4,701.12 6,000.00 6,000.00 - 0% Bank Reconciliation Adjustments 100 130 62325 2,030.17 - - - Grant Writing Services 100 130 62327 4,458.00 - - -
Accounting Software 100 130 62431 12,646.14 5,000.00 5,000.00 - 0% Budget Software 100 130 xxxxx 14,000.00
Audit-General 100 130 63625 33,900.00 40,000.00 40,000.00 - 0% Audit -Sales Tax 100 130 63626 563.54 5,000.00 5,000.00 - 0% Actuarial Services 100 130 63627 1,200.00 4,500.00 4,500.00 - 0% Accounting Services-RGS 100 130 63645 314,619.36 218,300.00 218,300.00 - 0% Contract Services -Fee Study 100 130 63651 - 20,000.00 - (20,000.00) -100% Total Finance 387,114.26 311,800.00 307,300.00 (18,500.00) -6% Legal
Legal Services 100 150 63650 97,597.77 85,650.00 86,000.00 350.00 0% Legal Advert 100 150 64560 4,817.61 2,300.00 2,300.00 - 0% Misc Expenses 100 150 64580 459.94 1,000.00 1,000.00 - 0% Total Legal 102,875.32 88,950.00 89,300.00 350.00 0%
Planning & Building Regulation
Economic Development Services 100 160 63639 43,765.00 10,000.00 20,000.00 10,000.00 100% Planning Services 100 160 63640 114,635.37 50,000.00 40,000.00 (10,000.00) -20% Contract Services - Housing Element 100 160 63642 16,856.15 - - - Building Inspections Services 100 160 63648 53,443.22 32,400.00 32,400.00 - 0% Engineering Services 100 160 63649 8,429.25 5,000.00 5,000.00 - 0% Code Enforcement Services 100 160 63656 2,158.00 5,000.00 5,000.00 - 0% Travel Expenses 100 160 64610 3,226.56 1,000.00 1,000.00 - 0% Total Planning & Building Regulation 242,513.55 103,400.00 103,400.00 - 0% Government Buildings
Materials/Supply 100 180 62410 - 2,000.00 2,000.00 - 0% Repair/Maintenance 100 180 63505 7,611.03 5,000.00 5,000.00 - 0% Other Outside Services 100 180 63508 1,531.00 1,000.00 1,000.00 - 0% Utilities - PG&E 100 180 63520 - 5,000.00 8,000.00 3,000.00 60% Janitorial Services 100 180 63660 3,250.00 3,000.00 4,200.00 1,200.00 40% 4 8
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Total Government Buildings 12,392.03 16,000.00 20,200.00 4,200.00 26% Non-Departmental
Materials/Supply 100 190 62410 242.02 500.00 500.00 - 0% Insurance-Liability 100 190 63620 12,829.74 25,000.00 25,000.00 - 0% Insurance-Property 100 190 63621 1,875.35 9,000.00 9,000.00 - 0% Insurance-PLL (Pollution Legal Liability) 100 190 63623 - 52,645.00 - (52,645.00) -100% Membership Dues-Professional Org 100 190 64550 500.00 1,300.00 500.00 (800.00) -62% Membership Dues-Non Profit Agency Co 100 190 64551 11,679.00 15,000.00 15,000.00 - 0% Membership Dues-Government Agency 100 190 64552 5,131.68 5,500.00 5,500.00 - 0% Misc Expenses 100 190 64580 258.21 1,000.00 1,000.00 - 0% S.M.I.P. 100 190 64930 199.82 200.00 200.00 - 0%
SB 1473 100 190 64940 108.02 100.00 100.00 - 0%
Principal-PG&E 100 190 65751 1,264.98 - - -
Non-Departmental 34,088.82 110,245.00 56,800.00 (53,445.00) -48% Police
Payroll 100 210 61105 934,695.50 1,120,900.00 1,138,400.00 17,500.00 2% Overtime 100 210 61110 134,467.94 140,000.00 150,000.00 10,000.00 7% Overtime-DEA 100 210 61111 - - - -
Reserves Payroll 100 210 61120 92,405.83 95,000.00 95,000.00 - 0% PERS UAL - After 06/30/18 100 210 61123 1,020.00 13,400.00 30,400.00 17,000.00 127% PERS UAL-Before 06/30/2018 100 210 61124 101,918.00 110,200.00 111,000.00 800.00 1% PERS Retirement 100 210 61125 128,368.90 150,200.00 158,900.00 8,700.00 6% PERS 457 Expense 100 210 61126 29,100.00 32,400.00 32,400.00 - 0% Medicare-ER 100 210 61130 17,272.10 19,200.00 16,900.00 (2,300.00) -12% Social Security-ER 100 210 61131 1,177.96 - 1,000.00 1,000.00 Unemployment Ins-Fed & State 100 210 61132 8,281.83 13,000.00 13,000.00 - 0% Dental Expense 100 210 61135 13,439.19 16,200.00 16,200.00 - 0% Health Insurance 100 210 61140 240,564.07 304,800.00 342,300.00 37,500.00 12% Health Insurance -Retiree 100 210 61141 1,848.00 - - -
Vision Ins 100 210 61145 2,495.42 2,500.00 2,500.00 - 0% Workers Comp and EAP 100 210 61150 173,311.44 142,000.00 141,500.00 (500.00) 0% Wellness Program 100 210 61155 4,026.30 5,000.00 5,000.00 - 0% Educational Incentive Pay 100 210 61157 - - 16,800.00 16,800.00 Longevity Pay 100 210 61158 - - 9,300.00 9,300.00
Uniform Allowance 100 210 61160 6,750.00 10,000.00 10,000.00 - 0% Admin Leave 100 210 61175 - - - -
Materials/Supply 100 210 62410 9,658.77 15,000.00 15,000.00 - 0% Ammunition 100 210 62420 3,905.89 5,000.00 5,000.00 - 0% Body Armor Vests 100 210 62422 12,142.15 1,500.00 1,500.00 - 0% Office Supplies 100 210 62430 3,677.67 5,000.00 5,000.00 - 0% Auto Operations - Supplies / Equip 100 210 62710 - 2,500.00 1,000.00 (1,500.00) -60% Auto Operations - Fuel 100 210 62720 34,785.26 30,000.00 30,000.00 - 0% Repair/Maintenance 100 210 63505 2,350.13 2,000.00 2,000.00 - 0% Other Outside Services 100 210 63508 6,910.75 5,000.00 5,000.00 - 0% Shredding Services 100 210 63509 888.07 1,000.00 1,000.00 - 0% Utilities - PG&E 100 210 63520 - 5,000.00 8,000.00 3,000.00 60% Telephone 100 210 63530 17,252.64 8,000.00 8,000.00 - 0% 5 9
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Internet 100 210 63531 9,538.82 9,500.00 6,000.00 (3,500.00) -37% Annual Maintenance-Records Mgmt Sof 100 210 63537 6,277.79 3,500.00 5,000.00 1,500.00 43% Record Management-Historical 100 210 63538 - 3,400.00 3,400.00 - 0% Postage / Shipping 100 210 63540 191.51 500.00 500.00 - 0% Training 100 210 63605 4,088.55 5,000.00 5,000.00 - 0%
Insurance-Liability 100 210 63620 143,389.30 214,300.00 290,200.00 75,900.00 35% Insurance-Property 100 210 63621 10,065.45 9,000.00 9,000.00 - 0% Insurance-Vehicles 100 210 63622 - 2,550.00 2,550.00 - 0% Audit-General 100 210 63625 4,500.00 5,000.00 5,000.00 - 0% Actuarial Services 100 210 63627 - 2,500.00 2,500.00 - 0% Professional Services 100 210 63628 - 12,000.00 12,000.00 - 0% Contract Services - IT 100 210 63635 13,037.50 12,900.00 12,900.00 - 0% Contract Services-Others 100 210 63637 3,489.07 4,200.00 4,200.00 - 0% Legal Services 100 210 63650 - 3,800.00 3,800.00 - 0%
Janitorial Services 100 210 63660 2,750.00 3,000.00 4,200.00 1,200.00 40% 911-NGEN Phase II Upgrade 100 210 63664 - 7,000.00 7,000.00 - 0% 911-Radio Dispatch 100 210 63665 54,696.13 59,350.00 61,800.00 2,450.00 4% 911-Inform MDT Terminal Service 100 210 63666 716.00 900.00 1,000.00 100.00 11% 911-Notification System 100 210 63667 118.00 400.00 400.00 - 0% 911-NGEN O&M 100 210 63668 7,969.16 13,400.00 14,400.00 1,000.00 7% 911-NGEN Debt (Capital Fee) 100 210 63669 5,128.32 7,700.00 8,000.00 300.00 4% Auto Repair/Maintenance 100 210 63730 21,463.05 19,500.00 23,000.00 3,500.00 18% Parking & Admin Citations Services 100 210 63812 8,504.34 9,000.00 9,000.00 - 0% Animal Regulation Fire 100 210 63820 1,195.00 500.00 500.00 - 0% Fund Jail & Prisoner 100 210 63830 140.64 200.00 200.00 - 0% ACJIS System 100 210 63840 13,220.55 9,000.00 9,000.00 - 0% Software/Server Subscription 100 210 64310 16,073.84 20,000.00 22,700.00 2,700.00 14% Computer Server 100 210 64318 - 2,500.00 5,000.00 2,500.00 100% Personnel Recruit & Pre-Employment 100 210 64545 957.26 3,000.00 3,000.00 - 0% Membership Dues-Professional Org 100 210 64550 9,753.96 9,000.00 9,000.00 - 0% Membership Dues-Non Profit Agency Co 100 210 64551 - 500.00 500.00 - 0% Membership Dues-Government Agency 100 210 64552 - 5,000.00 5,000.00 - 0% Books and Periodicals 100 210 64565 252.40 900.00 900.00 - 0% Printing / Publications 100 210 64575 2,245.88 2,000.00 2,000.00 - 0% Misc Expenses 100 210 64580 1,226.83 1,000.00 1,000.00 - 0% Travel Expenses 100 210 64610 11,034.70 13,000.00 13,000.00 - 0% Principal-Motorola Lease-Cameras 100 210 65104 19,752.32 21,350.00 21,350.00 - 0% Principal-Sunridge Records Mgmt 100 210 65106 8,258.00 8,500.00 8,500.00 - 0% Interest-Sunridge Records Mgmt 100 210 65107 455.40 300.00 300.00 - 0% Principal-Auto Lease 100 210 65740 1,265.00 - - -
Capital Outlay Ecogreen (PG&E) 100 210 66308 21,504.00 - - - Vehicle Replacement 100 210 66735 58,950.38 21,050.00 - (21,050.00) -100% Total Police 2,444,922.96 2,781,000.00 2,964,900.00 183,900.00 7% Fire/Animal Control
Fire Seaside 100 220 63810 227,515.00 236,600.00 243,300.00 6,700.00 3% Total Fire/Animal Control 227,515.00 236,600.00 243,300.00 6,700.00 3% Public Works/Streets
6 10
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Payroll 100 311 61105 84,478.45 84,800.00 83,600.00 (1,200.00) -1% Overtime 100 311 61110 - 3,000.00 - (3,000.00) -100%
PERS UAL-After 06/30/2018 100 311 61123 - - 500.00 500.00 PERS UAL-Before 06/30/2018 100 311 61124 - 400.00 - (400.00) -100% PERS Retirement 100 311 61125 6,315.86 6,600.00 6,800.00 200.00 3% Medicare-ER 100 311 61130 1,224.97 1,300.00 1,300.00 - 0% Unemployment Ins-Fed & State 100 311 61132 42.01 100.00 100.00 - 0% Dental Expense 100 311 61135 1,396.78 1,800.00 1,600.00 (200.00) -11% Health Insurance 100 311 61140 30,172.68 33,200.00 37,200.00 4,000.00 12% Vision Ins 100 311 61145 198.12 300.00 300.00 - 0%
Workers Comp and EAP 100 311 61150 5,317.74 5,500.00 1,500.00 (4,000.00) -73% Wellness Program 100 311 61155 576.93 500.00 500.00 - 0% Educational Incentive Pay 100 311 61157 - - 1,200.00 1,200.00 Materials/Supply 100 311 62410 5,792.26 12,000.00 10,000.00 (2,000.00) -17% Office Supplies 100 311 62430 737.21 1,500.00 1,500.00 - 0% Auto Operations - Supplies / Equip 100 311 62710 645.97 2,500.00 2,500.00 - 0% Auto Operations - Fuel 100 311 62720 5,750.45 6,000.00 5,000.00 (1,000.00) -17% Repair/Maintenance 100 311 63505 14,973.11 29,800.00 17,900.00 (11,900.00) -40% Other Outside Services 100 311 63508 440.00 1,000.00 1,000.00 - 0% Gabilan Crew 100 311 63515 2,702.00 5,000.00 5,000.00 - 0% Utilities - PG&E 100 311 63520 16,295.18 10,000.00 5,000.00 (5,000.00) -50% Utilities - Water 100 311 63525 6,239.62 5,000.00 5,000.00 - 0% Telephone 100 311 63530 120.72 400.00 200.00 (200.00) -50% Internet 100 311 63531 - 600.00 600.00 - 0%
Training 100 311 63605 714.00 4,000.00 4,000.00 - 0%
Insurance-Liability 100 311 63620 10,658.17 15,600.00 21,200.00 5,600.00 36% Insurance-Property 100 311 63621 775.50 - - -
Insurance-Vehicles 100 311 63622 4,267.00 5,000.00 5,000.00 - 0% SB1383 Organic Waste Regs Services 100 311 63654 10,626.00 9,000.00 14,000.00 5,000.00 56% Hazardous Waste Disposal 100 311 63655 500.00 500.00 0% Auto Repair/Maintenance 100 311 63730 2,810.91 8,300.00 5,000.00 (3,300.00) -40% Printing / Publications 100 311 64575 1,937.53 1,300.00 1,300.00 - 0% Storm Water Project - Phase 4 100 311 64920 15,171.00 23,500.00 15,000.00 (8,500.00) -36% Equipment 100 311 66302 20,101.99 2,000.00 2,000.00 - 0% Contingency 100 311 66905 - - 4,600.00 4,600.00 0%
Total Public Works/Streets 250,482.16 280,000.00 260,900.00 (19,100.00) -7% Parks/Recreation
Materials/Supply 100 411 62410 10,290.52 13,500.00 10,000.00 (3,500.00) -26% Office Supplies 100 411 62430 68.19 1,000.00 1,000.00 - 0% Repair/Maintenance 100 411 63505 26,543.44 25,000.00 20,000.00 (5,000.00) -20% Utilities - Water 100 411 63525 3,557.39 3,500.00 3,500.00 - 0% Travel Expenses 100 411 64610 69.85 100.00 100.00 - 0%
Total Parks/Recreation 40,529.39 43,100.00 34,600.00 (8,500.00) -20% Total Expenditures 4,434,305.38 4,914,995.00 5,074,200.00 145,205.00 3% Excess(Deficit) of Revenue Over Expenditures -
537,345.76 (93,695.00) - 107,695.00
7 11
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Other Financing Sources and Uses
Transfers Out to CIP 100 000 81003 (138,900.00) (80,000.00) 223,000.00 303,000.00 -379% Transfers In from ARPA 100 000 82005 - 167,446.00 (167,446.00) -100% (138,900.00) 87,446.00 223,000.00 135,554.00 155%
Police 100 210 21,504.00 - - -
Total Police 21,504.00 - - -
Total Other Financing Sources and Uses (117,396.00) 87,446.00 223,000.00 135,554.00 155% TOTAL GENERAL FUND 4,551,701.38 4,827,549.00 4,851,200.00 280,759.00 6% Excess(Deficit) of Revenue Over Expenditures 419,949.76 (6,249.00) 223,000.00 243,249.00 GENERAL FUND SUMMARY:
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease
Revenues 4,971,651.14 4,821,300.00 5,074,200.00 252,900.00 5% 5%
Expenditures
110 Council 22,274.37 30,900.00 31,400.00 500.00 2%
111 City Clerk 362,621.96 582,200.00 619,600.00 37,400.00 6% 120City Manager 306,975.56 330,800.00 342,500.00 11,700.00 4% 130 Finance 387,114.26 311,800.00 307,300.00 (18,500.00) -6% 150 Legal 102,875.32 88,950.00 89,300.00 350.00 0%
160 Planning and Building Regulations 242,513.55 103,400.00 103,400.00 - 0% 180 Government Buildings 12,392.03 16,000.00 20,200.00 4,200.00 26% 190 Non-Depratmental 34,088.82 110,245.00 56,800.00 (53,445.00) -48% 210 Police 2,444,922.96 2,781,000.00 2,964,900.00 183,900.00 7% 220 Fire/Animal Control 227,515.00 236,600.00 243,300.00 6,700.00 3% 311 Public Works/Street 250,482.16 280,000.00 260,900.00 (19,100.00) -7% 411 Parks/Recreation 40,529.39 43,100.00 34,600.00 (8,500.00) -20% Total 4,434,305.38 4,914,995.00 5,074,200.00 145,205.00 3% 3%
Transfers In-ARPA - 167,446.00 - (167,446.00)
Transfers Out-CIP (138,900.00) (80,000.00) 223,000.00 303,000.00 Excess(Deficit) of Revenue Over Expenditures 398,445.76 (6,249.00) 223,000.00 243,249.00 -
8 12
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
210 - Gas Tax Fund
Revenue
Non Department Specific
Gas Tax 2103 210 000 47010 14,345.38 15,100.00 15,000.00 (100.00) Gas Tax 2105 210 000 47020 9,566.80 10,500.00 10,300.00 (200.00) Gas Tax 2106 210 000 47030 8,933.39 9,500.00 9,500.00 - Gas Tax 2107 210 000 47040 12,949.50 12,400.00 12,400.00 - Gas Tax 2107.5 210 000 47050 1,000.00 1,000.00 1,000.00 - Total Non Department Specific 46,795.07 48,500.00 48,200.00 (300.00) Total Revenue 46,795.07 48,500.00 48,200.00 (300.00)
Expenditures
Public Works/Streets
Street Sweeping 210 311 63510 9,485.10 10,000.00 10,000.00 - Street Lighting 210 311 63910 122.35 15,000.00 20,400.00 5,400.00 Principal-PG&E 210 311 65751 13,422.92 2,550.00 2,550.00 - Total Public Works/Streets 23,030.37 27,550.00 32,950.00 5,400.00 Total Expense 23,030.37 27,550.00 32,950.00 5,400.00
Excess(Deficit) of Revenue Over Expenditures 23,764.70 20,950.00 15,250.00 (5,700.00) Beginning Fund Balance 109,210.00 130,160.00
Ending Fund Balance 130,160.00 145,410.00
211 - SB1 Fund-RMRA
Revenue
Non Department Specific
SB 1 Funds 211 000 47777 39,894.97 40,800.00 41,400.00 600.00 Total Non Department Specific 39,894.97 40,800.00 41,400.00 600.00 Total Revenue 39,894.97 40,800.00 41,400.00 600.00
Expenditures
Saucito/Work Gutter & Curb
Curb and Gutter Repair 211 537 66327 13,195.00 40,000.00 - (40,000.00) Total Saucito/Work Gutter & Curb 13,195.00 40,000.00 - (40,000.00) Rosita Emergency Repairs
Curb and Gutter Repair 211 539 66327 - 150,000.00 - (150,000.00) Total Rosita Emergency Repairs - 150,000.00 - (150,000.00) Total Expenditures 13,195.00 190,000.00 - (190,000.00)
Excess(Deficit) of Revenue Over Expenditures 26,699.97 (149,200.00) 41,400.00 190,600.00 Beginning Fund Balance 161,731.00 12,531.00
Ending Fund Balance 12,531.00 53,931.00
9 13
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
212 - Measure X Fund
Revenue
Non Department Specific
Measure X 212 000 47775 98,018.26 95,102.00 95,900.00 798.00 Total Non Department Specific 98,018.26 95,102.00 95,900.00 798.00 Total Revenue 98,018.26 95,102.00 95,900.00 798.00
Expenditures
Via Verde/Los Encino Repair
Street Improvements 212 524 66410 39,480.00 - - -
Total Via Verde/Los Encinos Repair 39,480.00 - - -
Angelus/Rosita Storm Drain Repair (Engineering)
Street Improvements 212 525 66410 1,199.00 - - -
Total Angelus/Rosita Storm Drain Repair (Engineering) 1,199.00 - - - Debt Service - Measure X
Principal - Measure X Loan 212 610 65103 77,503.09 80,400.00 83,900.00 3,500.00 Interest - Measure X 212 610 65203 20,977.38 14,000.00 12,000.00 (2,000.00) Total Debt Service - Measure X 98,480.47 94,400.00 95,900.00 1,500.00 Total Expenditures 139,159.47 94,400.00 95,900.00 1,500.00 Other Financing Sources and Uses
Rosita Emergency Repairs
Transfers Out to Grants 212 539 81004 - (74,100.00) - 74,100.00 Total Other Financing Sources and Uses - (74,100.00) - 74,100.00 Excess(Deficit) of Revenue Over Expenditures (41,141.21) (73,398.00) - 73,398.00 Beginning Fund Balance 73,398.00 -
Ending Fund Balance - -
221 - FORA Habitat Management Fund
Expenditures
Planning & Building Regulation
Contract Services - Habitat Management 221 160 63646 9,103.50 16,884.00 - (16,884.00) Total Expenditures 9,103.50 16,884.00 - (16,884.00)
Excess(Deficit) of Revenue Over Expenditures (9,103.50) (16,884.00) - 16,884.00 Beginning Fund Balance 727,338.00 710,454.00
Ending Fund Balance 710,454.00 710,454.00
10 14
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
222 - FORA Land Development
Revenue
Non Department Specific
DDA Developer Deposit 222 000 47911 - 75,000.00 - (75,000.00) Total Revenue - 75,000.00 - (75,000.00)
Expenditures
Planning & Building Regulation
Legal Services 222 160 63650 20,000.00 (20,000.00)
Economic Development Services 222 160 63639 - 55,000.00 - (55,000.00) Total Expenditures - 75,000.00 - (75,000.00)
Excess(Deficit) of Revenue Over Expenditures - - - (75,000.00) Beginning Fund Balance - -
Ending Fund Balance - -
223 - ARPA Fund
Expenditures
Police
Mobile Data Terminals 223 210 66305 465.55 - - -
Portable Radios 223 210 66306 2,548.26 - - -
Total Police 3,013.81 - - -
City Hall Parking Lot Imp -
Parking Lot Improvements & Repairs 223 527 66425 - - - - Total City Hall Parking Lot Imp - - - -
Total Expenditures 3,013.81 - - -
Other Financing Sources and Uses
Non Department Specific
Transfers Out to GF 223 000 81005 - (167,446.00) - 167,446.00 Total Other Financing Sources and Uses - (167,446.00) - 167,446.00 Excess(Deficit) of Revenue Over Expenditures (3,013.81) (167,446.00) - 167,446.00 Beginning Fund Balance 167,446.00 -
Ending Fund Balance - -
231 - BSCC-Officer Wellness & Mental Health Grant
Expenditures
Police
Law Enforcement Wellness App 231 210 64314 1,999.00 2,000.00 2,000.00 - Total Police 1,999.00 2,000.00 2,000.00 -
11 15
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Total Expenditures 1,999.00 2,000.00 2,000.00 -
Excess(Deficit) of Revenue Over Expenditures (1,999.00) (2,000.00) (2,000.00) - Beginning Fund Balance 12,834.00 10,834.00
Ending Fund Balance 10,834.00 8,834.00
236 - Drug Enforcement Administration (DEA)
Revenue
Police
DEA Reimbursements 236 210 47782 31,260.82 44,000.00 44,000.00 - Total Police 31,260.82 44,000.00 44,000.00 -
Total Revenue 31,260.82 44,000.00 44,000.00 -
Expenditures
Police
Overtime-DEA 236 210 61111 24,520.04 44,000.00 44,000.00 - Total Police 24,520.04 44,000.00 44,000.00 -
Total Expenditures 24,520.04 44,000.00 44,000.00 -
Excess(Deficit) of Revenue Over Expenditures 6,740.78 - - - Beginning Fund Balance 6,741.00 6,741.00
Ending Fund Balance 6,741.00 6,741.00
242 - REAP Grant
Revenue
Planning & Building Regulation
AMBAG REAP Grant 242 160 47241 31,414.00 42,500.00 - (42,500.00) Total Planning & Building Regulation 31,414.00 42,500.00 - (42,500.00) Total Revenue 31,414.00 42,500.00 - (42,500.00)
Expenditures
Planning & Building Regulation
Planning Services 242 160 63640 31,414.00 42,500.00 - (42,500.00) Total Planning & Building Regulation 31,414.00 42,500.00 - (42,500.00) Total Expenditures 31,414.00 42,500.00 - (42,500.00)
Excess(Deficit) of Revenue Over Expenditures - - - -
Beginning Fund Balance - -
Ending Fund Balance - -
12 16
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
251 - Cal Fire Grant
Revenue
Parks/Recreation
Cal Fire Grant 251 411 47768 20,631.90 297,300.00 - (297,300.00) Total Parks/Recreation 20,631.90 297,300.00 - (297,300.00) Total Revenue 20,631.90 297,300.00 - (297,300.00)
Expenditures
Parks/Recreation
Tree Service 251 411 63913 - 297,300.00 - (297,300.00)
Equipment 251 411 66302 20,631.90 - -
Total Parks/Recreation 20,631.90 297,300.00 - (297,300.00) Total Expenditures 20,631.90 297,300.00 - (297,300.00)
Excess(Deficit) of Revenue Over Expenditures - - - -
Beginning Fund Balance - -
Ending Fund Balance - -
260 - CDBG Fund
Revenue
Parks/Recreation
CDBG Grant 260 411 47765 - 90,000.00 - (90,000.00)
Total Parks/Recreation - 90,000.00 - (90,000.00)
Total Revenue - 90,000.00 - (90,000.00)
Expenditures
Parks/Recreation
Park Improvements 260 411 66420 - 90,000.00 - (90,000.00) Total Parks/Recreation - 90,000.00 - (90,000.00)
Total Expenditures - 90,000.00 - (90,000.00)
Excess(Deficit) of Revenue Over Expenditures - - - -
Beginning Fund Balance - -
Ending Fund Balance - -
301 - Capital Projects
Expenditures
Housing Element 6th Cycle
Housing Element 6th Cycle 301 532 63638 138,900.00 - -
Total Housing Element 6th Cycle 138,900.00 - - -
Vehicle Replacement -
Vehicle Replacement (set aside) 301 533 66735 - 45,000.00 45,000.00 - 13 17
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
Total Housing Element 6th Cycle - 45,000.00 45,000.00 - City Hall Facility Repairs & Upgrades -
Repairs and Improvements 301 541 66322 - 20,000.00 20,000.00 - Total City Hall Facility Repairs & Upgrades - 20,000.00 20,000.00 - Council Chamber Technology Project -
Technology Upgrades 301 542 66323 - 5,000.00 5,000.00 - Total Council Chamber Technology Project - 5,000.00 5,000.00 - PD Radio Replacement -
PD Radio Replacement 301 543 66736 - 10,000.00 10,000.00 - Total PD Radio Replacement - 10,000.00 10,000.00 -
Technology Replacement -
Technology Replacement 301 544 66324 - - 3,000.00 3,000.00 Total Technology Replacement - - 3,000.00 3,000.00
City Hall Sewer Upgrades -
City Hall Sewer Upgrades 301 5xx 6xxxx - - 40,000.00 40,000.00 Total City Hall Sewer Upgrades - - 40,000.00 40,000.00
City Hall Chamber Renovations -
City Hall Chamber Renovations 301 5xx 6xxxx - - 50,000.00 50,000.00 Total City Hall Chamber Renovations - - 50,000.00 50,000.00 City Hall Roof Repairs -
City Hall Roof Repairs 301 5xx 6xxxx - - 47,466.00 47,466.00 Total City Hall Parking Lot Improvements - - 47,466.00 47,466.00 City Hall Parking Lot Improvements -
City Hall Parking Lot Improvements 301 5xx 6xxxx - - 150,000.00 150,000.00 Total City Hall Roof Repairs - - 150,000.00 150,000.00
Total Expenditures 138,900.00 80,000.00 370,466.00 93,000.00 Other Financing Sources and Uses
Housing Element 6th Cycle
Transfers In from GF 301 532 82003 138,900.00 - -
Total Housing Element 6th Cycle 138,900.00 - - -
Vehicle Replacement
Transfers In from GF 301 533 82003 - 45,000.00 45,000.00 - Total Vehicle Replacement - 45,000.00 45,000.00 -
City Hall Facility Repairs & Upgrades
Transfers In from GF 301 541 82003 - 20,000.00 20,000.00 - Total City Hall Facility Repairs & Upgrades - 20,000.00 20,000.00 - Council Chamber Technology Project
Transfers In from GF 301 542 82003 - 5,000.00 5,000.00 - Total Council Chamber Technology Project - 5,000.00 5,000.00 - PD Radio Replacement
Transfers In from GF 301 543 82003 - 10,000.00 10,000.00 - Total Technology Replacement - 10,000.00 10,000.00 -
Technology Replacement
Transfers In from GF 301 544 82003 - - 3,000.00 3,000.00 Total Technology Replacement - - 3,000.00 3,000.00
14 18
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
City Hall Sewer Upgrades -
Transfers In from GF 301 5xx 82003 - - 40,000.00 40,000.00 Total City Hall Sewer Upgrades - - 40,000.00 40,000.00
City Hall Chamber Renovations -
Transfers In from GF 301 5xx 82003 - - 50,000.00 50,000.00 Total City Hall Chamber Renovations - - 50,000.00 50,000.00 Transfers In from GF 301 5xx 82003 - - 47,466.00 47,466.00 Total City Hall Parking Lot Improvements - - 47,466.00 47,466.00 City Hall Parking Lot Improvements -
Transfers In from GF 301 5xx 82003 - - 150,000.00 150,000.00 Total City Hall Roof Repairs - - 150,000.00 150,000.00
Total Other Financing Sources and Uses 138,900.00 80,000.00 370,466.00 93,000.00 Excess(Deficit) of Revenue Over Expenditures - - - -
Beginning Fund Balance 950.00 950.00
Ending Fund Balance 950.00 950.00
321 - SBR Engineering Fund
SBR Contract-Engineering & Others
Contract Services - Engineering 321 518 63611 6,582.19 300,000.00 200,000.00 (100,000.00) Contract Services-Others 321 518 63637 10,673.15 - -
Total SBR Contract-Engineering & Others 17,255.34 300,000.00 200,000.00 (100,000.00) Total Expenditures 17,255.34 300,000.00 200,000.00 (100,000.00) Excess(Deficit) of Revenue Over Expenditures (17,255.34) (300,000.00) (200,000.00) 100,000.00 Beginning Fund Balance 488,575.00 188,575.00
Ending Fund Balance 188,575.00 (11,425.00)
323 - SBR Construction Fund
Revenue
Non Department Specific
FORA Contribution for SBR Constructio 323 000 47772 1,000.00 - - - Total Non Department Specific 1,000.00 - - -
Total Revenue 1,000.00 - - -
Beginning Fund Balance 7,269,813.00 7,269,813.00
Ending Fund Balance 7,269,813.00 7,269,813.00
15 19
Item A.
City of Del Rey Oaks
FY 2026 Proposed Budget
Fund Dept Acct
FY 2024
YTD Actual
FY 2025
Budget
FY 2026
Proposed
Budget
Increase
(Decrease)
Percent
Change
331 - FHA Grant Fund
Revenue
Non Department Specific
FHWA Grant 331 000 47523 - 543,400.00 -
Non Department Specific - 543,400.00 - -
Total Revenue - 543,400.00 - -
Expenditures
Rosita Emergency Repairs
Contract Services - Engineering 331 539 63611 33,128.80 90,371.20 - (90,371.20) Road Construction 331 539 66411 - 494,000.00 - (494,000.00) Total Rosita Emergency Repairs 33,128.80 584,371.20 - (584,371.20) Total Expenditures 33,128.80 584,371.20 - (584,371.20)
Other Financing Sources and Uses
Rosita Emergency Repairs
Transfers In from Measure X 331 539 82004 - 74,100.00 - (74,100.00) Total Rosita Emergency Repairs - 74,100.00 - (74,100.00) Total Other Financing Sources and Uses - 74,100.00 - (74,100.00) Excess(Deficit) of Revenue Over Expenditures (33,128.80) 33,128.80 - 510,271.20 Beginning Fund Balance (33,129.00) (0.20)
Ending Fund Balance (0.20) (0.20)
332 - FEMA & OES
Revenue
Non Department Specific
OES 332 000 47519 - 14,555.00 - (14,555.00)
FEMA 332 000 47520 - 58,218.00 - (58,218.00)
- 72,773.00 - (72,773.00)
Total Revenue - 72,773.00 - (72,773.00)
Expenditures
City Hall Facility Repairs & Upgrades
Repairs and Improvements 332 541 66322 - 72,773.00 - (72,773.00) - 72,773.00 - (72,773.00)
Total Expenditures - 72,773.00 - (72,773.00)
Excess(Deficit) of Revenue Over Expenditures - - - -
Beginning Fund Balance - -
Ending Fund Balance - -
16 20
Item A.