ADOPTED, by the City Council of the City of Emeryville at a Regular Meeting held June 2, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
MAYOR
ATTEST: APPROVED AS TO FORM:
CITY CLERK CITY ATTORNEY
[THIS PAGE INTENTIONALLY LEFT BLANK]
City of Emeryville
C A L I F O R N I A
M E M O R A N D U M
DATE: June 2, 2026
TO: Mayor and City Council Members
FROM: LaTanya Bellow, City Manager
SUBMITTED BY: Sharon Friedrichsen, Finance Director
SUBJECT: RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EMERYVILLE AMENDING THE BUDGET FOR FISCAL YEAR 2025-2026 AND FISCAL YEAR 2026-2027
RECOMMENDATION
Staff recommends that the City Council adopt the resolution and approve the proposed budget adjustments for both Fiscal Year 2025-2026 and Fiscal Year 2026-2027.
BACKGROUND
On June 3, 2025, the City Council approved the biennial budget for Fiscal Years 2025- 2026 and 2026-2027. Throughout the course of the fiscal year, unanticipated expenditures arise that require an amendment to the adopted budget. In addition, as part of a two-year budget cycle, City staff analyze revenue trends and update expenditure projections for the upcoming fiscal year based upon cost increases and critical departmental operational needs. The proposed changes are considered as part of the Mid-Year or Mid-Biennial Budget Update. Council approval is required in order to increase the appropriation, or the spending authority, each fiscal year.
The proposed expenditure increases in the General Fund for Fiscal Year 2025-2026 total $368,400 and are primarily related to increased costs for professional services and public safety. These expenditures are offset by revenue adjustments of $591,859. Other adjustments in various City funds are primarily related to timing of projects, which require a carryover of the budgeted unspent funds into the new fiscal year.
The Fiscal Year 2026-2027 proposed adjustments for the General Fund total $799,478 and primarily are related to increased expenditures for public safety. Proposed adjustments to citywide expenditures are $1,032,417. The attachments to the staff report reflect proposed amendments for both Fiscal Year 2025-2026 and Fiscal Year 2026-2027 for revenues and expenditures for the General Fund and Other City Funds respectively.
Amending FY 2026 & 2027 Budgets
City Council Meeting | June 2, 2026
DISCUSSION
General Fund:
Fiscal Year 2025-2026
Revenues: The General Fund is the main operating fund of the City. As the fiscal year ends on June 30, 2026, staff are not proposing adjustments to the budgeted amounts for the major revenue sources of property tax, residual tax increment, business license tax, or transient occupancy tax. However, based on recent sales tax data and projections from the City’s consultant, sales tax is adjusted upwards by $367,000 to a total of $7,661,000 and is intended to help offset the additional expenditures of $368,000. In addition, there are minor upward adjustments totaling $39,000 in several revenue sources within the Police Department that will also offset some of the additional $140,000 in expenses within the Department in FY25-26. There is a projected increase of $230,000 for the ELOP State grant to support after school summer programs (youth camps and youth services) offered by Community Services.
Expenditures: The largest expenditures include $199,000 in the Finance Department for increased costs for business license discovery audits (offset by increased revenue) and consultant costs related to the revenue measure feasibility project and assistance with the implementation of new federal legislation on overtime. The Police Department adjustments total $140,000 and include expenses for animal control, evidence testing, POST training, wellness program and vehicle maintenance. Other expenditures include an increase to the City Manager contract ($21,00), and temporary help in the Community Services Department ($5,000) offset by a reduction of $30,000 in the Community Development Department for a labor standards contract.
Fiscal Year 2026-2027
Revenues: Based on the increase in Fiscal Year 2025-2026, sales tax is adjusted by $507,000 over the original projection, bringing the revised budget for Fiscal Year 2026- 2027 to $7,920,000. All other major revenue sources remain as budgeted in the adopted biennial budget. Staff will review data six months into the new fiscal year and will propose adjustments to revenue based on analysis, economy, the November 2026 election and other factors during the mid-year budget review.
Expenditures: In light of the General Fund deficit, expenditure increases were kept to a minimum and primarily focus on public safety. Proposed expenditures adjustments total $799,468 and are offset by increased revenue of $358,077. The adjustments include a larger than anticipated/budgeted increase of $475,000 in the contract for fire services with the Alameda County Fire Department. Other expenses totaling $207,000 are housed in the Police Department and include costs related to new hires and filling vacant positions, expenses in the K-9 unit and the animal control contract.
Measure F
On March 3, 2020, the Emeryville electorate approved additional local retail transactions and use tax of 0.25% to support police, fire and childcare services.
As codified within the Emeryville Municipal Code, (Section 3-3.353), permissible uses include funding additional firefighter, police officer, public safety support, code Amending FY 2026 & 2027 Budgets
City Council Meeting | June 2, 2026
enforcement and engineering positions, the Emeryville Child Development Center and/or capital improvement projects. The FY2025-2027 adopted budget for Measure F (Fund 267) includes funding for the code enforcement and engineering positions and a transfer of $1.3 million in FY25-26 and $1.4 million in FY26-27 respectively to the Child Development Center (Fund 230).
Fiscal Year 2025-2026
Revenues: Similar to sales tax, Measure F is also performing better than originally expected. The Fiscal Year 2025-2026 budget is revised by $148,000 to a total of $2,298,000 for Fiscal Year 2025-2026.
As shown in Exhibit B, “Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments- Other Funds”, revenues in Fund 230 are revised downward by $455,765 in Fiscal Year 2025- 2026 for parent fee market cost as a result of the State implementing Universal Transitional Kindergarten, which provides high-quality, school-based education for all 4-year-old children, regardless of income. The loss of the revenue requires an additional transfer of $200,000 from Measure F revenue to support the childcare center, bringing the projected FY25-26 transfer to $1.5 million.
Expenditures: There are no adjustments to expenditures other than the increased transfer as explained above.
Fiscal Year 2026-2027
Revenues: Measure F is expected to incremental improve and the budget for Fiscal Year 2026-2027 is revised upwards by $167,000 to $2,347,000. The transfer to Fund 230 is planned to remain as budgeted at $1.4 million in Fiscal Year 2026-2027 as other revenue sources are projected to offset the $369,642 loss in the parent fee market cost in the new fiscal year. Staff will continue to assess trends and make any adjustment to the transfer during the mid-year budget as needed.
Expenditures: Based on the revenue forecast, staff recommends funding two new public safety support positions in Fiscal Year 2026-2027. Both of these positions were identified within the organizational assessment of the Police Department and are critical to fill in the new fiscal year. One proposed position is a Police Evidence Technician ($127,000) that will increase the efficiency of evidence processing and purging, resulting in limiting delays in response to requestors, safeguarding the chain of custody and protecting investigative integrity, and providing adaptable support to Records and Administration personnel via cross-trained duties to further improve customer service and internal workflows. The position helps alleviate this work being performed by sworn officers. The other position is a Communications Section Supervisor (Dispatch) estimated to cost $195,000. This position is needed to address span of control as the current manager has 12 direct reports. Adding a dispatch supervisor to the Communications Section will allow for more efficient operations throughout the Professional Services Division, improve 911 response and enhance public safety.
Amending FY 2026 & 2027 Budgets
City Council Meeting | June 2, 2026
There is the potential for long-term General Fund savings should a current dispatcher be promoted to the supervisor position and then the existing dispatch position remains vacant. Otherwise, there is no immediate cost to the General Fund.
Other Funds
Fiscal Year 2025-2026
Revenues: With the dissolvement of MESA, the transfer of $8.1M in revenue to Fund 295 to cover expenditure is no longer required. However, this is not a savings as the expenditure budget has also been reduced by the same amount. There is a reduction of $990,895 in Fund 473, Developer Contribution, as this revenue was previously recorded in the prior fiscal year.
Expenditures: Most of the expenditures are related to the timing associated with capital projects and require a carryover of the unspent funds into the new fiscal year. In addition, there is a $14.1 million reduction in Measure C Affordable Housing Bonds (Fund 284) related to timing as there are minimal loans to developers.
Fiscal Year 2026-2027
Revenues: Similar to Fiscal Year 2025-2026, revenues are adjusted for the Successor Agency for debt service payments and to align with the approved ROPS.
Expenditures: The EPA Grant Fund (Fund 247) is adjusted by $600,000 in Fiscal Year 2026-2027 due to timing as City staff work with the County to obtain approval for the remediation efforts. Other expenditures include $110,899 for increased cost in the landscaping services contract paid by the Major Maintenance Fund (Fund 650).
FISCAL IMPACT
Proposed net impact of adjustments in the General Fund total for FY25-26 total $223,459 in FY25-26 and -$441,401 in FY26-27. Expenditures in Other Funds, excluding the Successor Agency, are planned to be reduced by $3.2 million in Fiscal Year 2025-2026 largely due to timing. Expenditures in Fiscal Year 2026-2027 are proposed to increase by $1.0 million.
STAFF COMMUNICATION WITH THE PUBLIC
The Budget Advisory Committee reviewed the proposed amendments during the public meeting on May 11, 2026, and recommended that the City Council approve the amendments. The amendments at that time included only the Communications Section Supervisor (Dispatch). Upon further review of projected revenue and operational needs of the Police Department, the adjustments were revised to include the Police Evidence Technician, which was presented along with the other adjustments to the Budget and Governance Committee during the public meeting on May 21, 2026. The Budget and Governance Committee recommended approval of the proposed budget adjustments.
Amending FY 2026 & 2027 Budgets
City Council Meeting | June 2, 2026
CONFLICT OF INTEREST
There is no known conflict of interest.
CONCLUSION
Staff recommends Council approve the proposed budget amendments to increase the appropriation level before the end of the fiscal year on June 30, 2025. In addition, proposed changes to the Fiscal Year 2026-2027 budget are primarily related to public safety and/or the timing of projects and have minimal fiscal impact to various funds.
PREPARED BY: Sharon Friedrichsen, Finance Director
ATTACHMENTS
▪ Draft Resolution
o Exhibit A – Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments- General Fund
o Exhibit B – Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments- Other Funds o Exhibit C- Fiscal Year 2025-2026 Budget Adjustments- Capital Improvement Projects
RESOLUTION NO.
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EMERYVILLE AMENDING THE BUDGET FOR FISCAL YEAR 2025-2026 AND FISCAL YEAR 2026-2027 WHEREAS, on June 3, 2025, the City Council adopted Resolution No. 25-43 approving the biennial budget for Fiscal Year 2025-2026 and Fiscal Year 2026-2027; and WHEREAS, the City Council amends the budget due to changing circumstances; and WHEREAS, City departments performed a review and analysis of revenues and expenditures to determine if budget adjustments were needed for the remaining fiscal year ending June 30, 2025, as well as focusing on critical and time sensitive changes in operational expenditures needed for the upcoming 2026-2027 Fiscal Year; and WHEREAS, based upon a review of revenues received and expenditures incurred as well as additional information currently available, it is necessary to amend the Fiscal Year 2025-2026 and 2026-2027 budgets; now, therefore, be it
RESOLVED, by the City Council of the City of Emeryville that the 2025-2027 Fiscal Years Budget are amended as shown in the attached exhibits to the resolution.
Resolution No. _____
Amending FY 2026 & 2027 Budgets
City Council Meeting | June 2, 2026
ADOPTED, by the City Council of the City of Emeryville at a Regular Meeting held June 2, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
MAYOR
ATTEST: APPROVED AS TO FORM:
CITY CLERK CITY ATTORNEY
ATTACHMENTS
▪ Exhibit A – Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments- General Fund ▪ Exhibit B – Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments- Other Funds ▪ Exhibit C – Fiscal Year 2025-2026 Budget Adjustments- Capital Improvement Projects Department Account
FY 25-26
Budget
FY 25-26
Proposed
Adjustments
FY 25-26
Amended
Budget
FY 26-27
Budget
FY 26-27
Proposed
Adjustments
FY 26-27
Amended
Budget Notes
Non-Departmental
101-42000 Sales Tax 7,294,000 367,000 7,661,000 7,413,000 507,000 7,920,000 Based on the latest information from consultant DEPT TOTAL 367,000 507,000
Police
101-2100-53200 P.O.S.T. Reimbursements 10,000 20,000 30,000 10,000 20,000 30,000 Based on FY26 actual & expected revenues 101-2100-60400 Vehicle Code Fines 90,000 20,000 110,000 90,000 20,000 110,000 Based on FY26 actual & expected revenues 101-2100-62040 O/T Reimbursements 150,000 10,000 160,000 150,000 - 150,000 Based on FY26 actual revenues 101-2100-62490 Chiron Mitigation-Police 13,333 (13,333) - - - - Agreement ended after FY25 101-2100-63550 Reimbursements - 2,500 2,500 - - - Based on FY26 actual revenues DEPT TOTAL 39,167 40,000
Fire
101-3000-58410 Fire Plan Checking Fees 332,308 (172,308) 160,000 348,923 (188,923) 160,000 estimated over-the-counter fire permits (assumed fire plan checks to be in line with building plan checks. i.e. all plan checks would have a fire plan check as well).
DEPT TOTAL (172,308) (188,923)
Public Works
101-4070-58780 Public Works Reimbursable 300,000 100,000 400,000 200,000 - 200,000 Based on FY26 actual YTD receipts DEPT TOTAL 100,000 -
Community Services
Youth Camps 101-5440-53650 Other State Grant-ELOP 10,000 80,000 90,000 10,000 10,000 ELOP funds for after summer school students Youth Services 101-5450-53650 Other State Grant-ELOP 250,000 150,000 400,000 250,000 - 250,000 ELOP funds for after summer school students 101-5450-53660 Prop 49 Grant 104,624 18,000 122,624 104,624 - 104,624 Additional after school care grant Adult Services 101-5460-61680 Field Trips 35,000 10,000 45,000 35,000 - 35,000 Increase in Field Trips DEPT TOTAL 258,000 -
591,859 358,077
City Manager
101-1200-71XXX Salaries & Benefits 1,054,054 21,000 1,075,054 1,081,003 24,000 1,105,003 City Manager contract update DEPT TOTAL 21,000 24,000
Finance
101-1500-80050 Professional Services 446,900 199,400 646,300 316,038 93,750 409,788 New contracts for revenue measure survey & study; HdL business license audit, finance/payroll consultants
DEPT TOTAL 199,400 93,750
Comm Dev - EDH
101-1800-80050 Professional Services 201,000 (30,000) 171,000 201,000 - 201,000 Reduced labor standards by 30k pending scope reduction DEPT TOTAL (30,000) -
Police
Administration 101-2100-73400 Clothing 32,782 32,782 33,765 20,000 53,765 Increase in uniforms for new hires 101-2100-80050 Professional Services 57,368 20,000 77,368 59,089 20,000 79,089 Increase for Wellness Program 101-2100-80500 Testing 52,998 - 52,998 54,588 15,000 69,588 Increase for new hires 101-2100-80620 Investigation Analysis 45,900 25,000 70,900 45,900 25,000 70,900 Additional evidence testing 101-2100-84000 Education & Training 127,339 15,000 142,339 133,706 10,000 143,706 POST extending basic training Patrol 101-2200-77100 Vehicle Operation & Maint 199,650 80,000 279,650 219,615 - 219,615 Increase in vehicle maintenance costs 101-2200-88220 K-9 Program 30,631 - 30,631 32,162 40,000 72,162 Purchase & train two dogs 101-2200-88250 Animal Control 88,516 - 88,516 91,171 76,829 168,000 Increased costs of new contract with City of Berkeley DEPT TOTAL 140,000 206,829
Fire
Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments - GENERAL FUND
REVENUE
TOTAL REVENUE ADJUSTMENTS
EXPENDITURES
Department Account
FY 25-26
Budget
FY 25-26
Proposed
Adjustments
FY 25-26
Amended
Budget
FY 26-27
Budget
FY 26-27
Proposed
Adjustments
FY 26-27
Amended
Budget Notes
Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments - GENERAL FUND 101-3000-73500 Operating Supplies - - - - 12,757 12,757 Increase in ALCO fire contract 101-3000-80050 Professional Services 10,236,415 - 10,236,415 10,625,187 462,142 11,087,329 Increase in ALCO fire contract DEPT TOTAL - 474,899
Community Services
Youth Services
101-5450-80000 Temporary Personnel Services 5,000 38,000 43,000 5,000 - 5,000 To cover staffing vacancies DEPT TOTAL 38,000 -
368,400 799,478
NET BUDGET IMPACT (REV. LESS EXP. ADJUSTMENTS/SAVINGS) 223,459 (441,401)
TOTAL EXPENDITURE ADJUSTMENTS
Fund Dept Fund Description Account Account Title
FY 25-26
Budget
FY 25-26
Proposed
Adjustments
FY 25-26
Amended
Budget
FY 26-27
Budget
FY 26-27
Proposed
Adjustments
FY 26-27
Amended
Budget Notes
204 CD-Plan Environmental Program Fund 55490 Environmental Program Revenue 28,000 (15,000) 13,000 28,000 - 28,000 Based on FY26 actuals YTD 219 PD Opioid Settlements Fund 62650 Other Revenue - 48,200 48,200 - - - Received FY26 settlement 230 CS Childcare Program 53600 Child Development Project 349,149 70,851 420,000 349,149 - 349,149 Based on FY26 actuals YTD 230 CS Childcare Program 53650 Other State Grants 4,000 75,000 79,000 4,000 - 4,000 First 5 Grant awarded 230 CS Childcare Program 61560 Parent Fees Market Cost 1,135,575 (455,575) 680,000 1,169,642 (369,642) 800,000 Reduced due to changes in Universal T-K 230 CS Childcare Program 69994 Interfund Receipt from Measure F
1,342,700 200,000 1,542,700 1,419,100 - 1,419,100 Help offset reduction in Parent Fees 251 CD-Plan Urban Forestry Fee Fund 56000 Investment Earnings 25,689 - 25,689 25,689 (25,689) - To spend down fund bal; no expected earnings in FY27 252 PD Suppl Law Enforce Svs Fund 55310 Allocation fr ALCO 100,000 20,000 120,000 100,000 20,000 120,000 Based on FY26 actuals YTD 267 Combined Measure F Fund 42000 Sales Taxes 2,150,000 148,000 2,298,000 2,180,000 167,000 2,347,000 Based on the latest information from consultant 295 Finance MESA Fund 61230 MESA Contract Revenue - 8,051,829 8,051,829 - - - MESA dissolved 12/31/25; amount offsets with expenditure 473 PW Developer Contribution Fund 63070 Developer Contribution Fund 990,895 (990,895) - - - - Already recorded in PY 513 PW Sewer Connection Fee Fund 58550 Sewer Connection Fees 100,000 (50,000) 50,000 100,000 - 100,000 Based on FY26 actuals YTD -
7,102,410 (208,331)
Sucessory Agency Revenue:
282 Finance RDA Retirement Fund (RPTTF) 41700 ROPS EO Payable 10,901,799 - 10,901,799 11,174,344 2,655,631 13,829,975 Approved ROPS FY26-FY27 834 Finance SA 2024A Debt Service 69035 Transfer in from 282 DS 6,479,250 3,772,637 10,251,887 10,083,750 (7,322,250) 2,761,500 Adj Transfers in for Debt Service payments 835 Finance SA 2024B Debt Service 69035 Transfer in from 282 DS 4,685,913 (4,685,913) - - - - Adj Transfers in for Debt Service payments 835 Finance SA 2024B Debt Service 56020 Investment Earning-Div 140,600 (140,600) - - - - Adj Investment Earnings to actual -
(1,053,876) (4,666,619)
205 CD-EDH HSG COMM DEVPT/CDBG FUND 80050 Professional Services 28,000 (18,000) 10,000 28,000 28,000 Reduce based on FY26 YTD actuals 210 PD Police Impound Fund-State 77260 Software Subscriptions - 17,627 17,627 - - E-Citation software 211 PD Police Impound Fund-Fed 77260 Software Subscriptions - 40 40 - - E-Citation software 213 PD Police Impound Fund-Fed Treasury 77260 Software Subscriptions - 5,323 5,323 - E-Citation software 230-5200 CS Child Development Fund 80000 Temporary Personnel Svcs 4,500 10,500 15,000 4,500 4,500 Substitutes for staff out on leave 243 CD-EDH Public Art Fund 87550 Celebration of the Arts 45,000 30,000 75,000 45,000 - 45,000 Anticipated cost increase for 2026 exhibition 247 CD-EDH EPA Grant Fund 90010 Brownfield's Grant Exp 600,000 (600,000) - - 600,000 600,000 Delayed until FY27 254 PW Grants Fund 95000 Capital Outlay 1,400,000 2,080,283 3,480,283 - - - CIP budget adjustments 267 Combined Measure F Fund 99650 TRANSFER TO ECDC FUND 230 1,342,700 200,000 1,542,700 1,419,100 - 1,419,100 Help offset reduction in Parent Fees in FY26 267 Combined Measure F Fund 71XXX Salaries & Benefits 428,741 - 428,741 450,012 321,518 771,530 2 new FTE for PD; 1 Communications Section Supervisor (Dispatch) for $194,775 and 1 Police Evidence Technician for $126,743
268 CD-Plan Community Dev Tech Fund 82205 Permit Tracking - 150,000 150,000 - - - Additional costs for Trackit permit software 268 CD-Plan Community Dev Tech Fund 77260 Software Subscription 102,600 (25,000) 77,600 102,600 - 102,600 Shift budget for Trackit permit software to Permit Tracking 82205
284 CD-EDH Measure C Housing Bonds 88120 Loans to Developers 14,150,116 (14,050,116) 100,000 9,000,000 - 9,000,000 Anticipate only minimal loans to developers in FY26 295 Finance MESA Fund 80020 Reimb. For Personnel Svcs - 8,051,829 8,051,829 - - - MESA dissolved 12/31/25; offsets with revenues 444 PW 1999 Bonds PFA 95000 Capital Outlay - (799) (799) - - - CIP budget adjustments 477 CS ECCL Project Fund 91600 Other Equipment 290,293 (290,293) - - - - Correct Reso 25-115; paid for by EUSD 495 PW Marina Improvement Fund 95000 Capital Outlay 1,400,000 (256,201) 1,143,799 50,000 - 50,000 CIP budget adjustments 650 PW Major Maintenance Fund 77020 Landscape Maintenance 203,871 115,193 319,064 209,987 110,899 320,886 Additional for Rubicon Landscaping services 805 Finance PBID 80090 Shuttle Services 5,487,428 54,191 5,541,619 5,703,288 - 5,703,288 Adj for final FY26 ETMA budget - -
220 PW Gas Tax St. Improv. Fd 94000 Capital Project Rollover - 19,374 19,374 - - Adj Capital Rollover based on actual FY25 expenditures Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments - OTHER FUNDS
REVENUE
TOTAL REVENUE ADJUSTMENTS
EXPENDITURES
TOTAL REVENUE ADJUSTMENTS
Fund Dept Fund Description Account Account Title
FY 25-26
Budget
FY 25-26
Proposed
Adjustments
FY 25-26
Amended
Budget
FY 26-27
Budget
FY 26-27
Proposed
Adjustments
FY 26-27
Amended
Budget Notes
Fiscal Year 2026 & 2027 Mid-Year Budget Adjustments - OTHER FUNDS 221 PW Road Maint & Rehab Fund 94000 Capital Project Rollover - 19,497 19,497 - Adj Capital Rollover based on actual FY25 expenditures 242 PW Measure BB - Streets/Roads 94000 Capital Project Rollover 623,440 574,865 1,198,305 Adj Capital Rollover based on actual FY25 expenditures 250 CD-Plan Traffic Fac Impact Fee Fund 94000 Capital Project Rollover 235,000 99,393 334,393 - - - Adj Capital Rollover based on actual FY25 expenditures 251 PW Urban Forestry Fee Fund 94000 Capital Project Rollover 786,869 (61,104) 725,765 - - - Adj Capital Rollover based on actual FY25 expenditures 254 Combined Grants Fund 94000 Capital Project Rollover 29,711,392 (18,061) 29,693,331 - - - Adj Capital Rollover based on actual FY25 expenditures 471 PW Ped Path Impr Fund 94000 Capital Project Rollover 228,026 (228,016) 10 - - - Adj Capital Rollover based on actual FY25 expenditures 473 PW Developer Contribution Fund 94000 Capital Project Rollover 4,038,525 1,384,976 5,423,501 - - - Adj Capital Rollover based on actual FY25 expenditures 475 PW Gen Capital Improve Fund 94000 Capital Project Rollover 22,998,306 218,443 23,216,749 - - - Adj Capital Rollover based on actual FY25 expenditures 495 PW Marina Improvement Fund 94000 Capital Project Rollover 1,879,400 (305,783) 1,573,617 - - - Adj Capital Rollover based on actual FY25 expenditures 511 PW Sewer Rehab/Replac Fund 94000 Capital Project Rollover 2,599,913 (21,845) 2,578,068 - - - Adj Capital Rollover based on actual FY25 expenditures 650 PW Major Maintenance Fund 94000 Capital Project Rollover 5,142,986 (449,843) 4,693,143 - - - Adj Capital Rollover based on actual FY25 expenditures 660 Finance Vehicle Replacement Fund 94000 Capital Project Rollover 87,130 15,527 102,657 - - - Adj Capital Rollover based on actual FY25 expenditures 670 IT Info Technology Fund 94000 Capital Project Rollover 788,424 74,911 863,335 - - - Adj Capital Rollover based on actual FY25 expenditures (3,203,089) 1,032,417
Successor Agency Expenditures:
282 Finance RDA Retirement Fund (RPTTF) 80360 Administrative Cost 431,122 - 431,122 441,900 (122,679) 319,221 Approved ROPS FY26-FY27 282 Finance RDA Retirement Fund (RPTTF) 99222 Transfer to Debt Service-F834 6,479,250 3,772,637 10,251,887 10,083,750 (7,322,250) 2,761,500 Adj Transfers out for Debt Service payments 282 Finance RDA Retirement Fund (RPTTF) 99224 Transfer to Debt Service-F835 4,685,913 (4,685,913) - - - - Adj Transfers out for Debt Service payments -
TOTAL EXPENDITURE ADJUSTMENTS (913,276) (7,444,929)
TOTAL EXPENDITURE ADJUSTMENTS
CIP Book# Project# Fund Fund Name Project Name
Budget
Adjustment Total by Fund Notes
SUT-01 24221005 242 Measure BB Sustainable Streetscapes 268,039 - From T-01 T-01 17240005 242 Measure BB
Annual Street Rehab/Preventative Maintenance
Program (268,039) Move to SUT-01
SUT-01 24221005 250 Traffic Impact Sustainable Streetscapes 1,916 - From T-04 T-04 19475008 250 Traffic Impact
Quiet Zone at 65th, 66th, and 67th Street AtGrade Crossings (1,916) Move to SUT-01 SUT-03 24250019 254 Grant Traffic Signals and Street Lights 232,330 2,080,283 From T-10 T-10 20254001 254 Grant Innovative Deployments to Enhance Arterials (232,330) Move to SUT-03 T-13 22242002 254 Grants
40th-San Pablo Transit Hub & 40th St
Reconstruction 2,000,000 ACTC CIP26 Grant awarded
URG-01 24650010 254 Grants Parks Projects 80,283 Correct grant amount-Prop 68 SUT-01 24221005 444 1999 Bonds PFA Sustainable Streetscapes 4,148 (799) From T-04 T-01 17240005 444 1999 Bonds PFA
Annual Street Rehab/Preventative Maintenance
Program (799) Move to unallocated F444
T-04 19475008 444 1999 Bonds PFA
Quiet Zone at 65th, 66th, and 67th Street AtGrade Crossings (4,148) Move to SUT-01 SUT-01 24221005 471 Ped Path Improvements Sustainable Streetscapes 10 - From T-04 T-04 19475008 471 Ped Path Improvements
Quiet Zone at 65th, 66th, and 67th Street AtGrade Crossings (10) Move to SUT-01 CF-02 16475006 472 Gen Cap RDA South Bayfront Bridge/Horton Landing Park (689,813) - Move to SUT-01 SUT-01 24221005 472 Gen Cap RDA Sustainable Streetscapes 689,813 From CF-02 CF-12 15475002 475 Gen Cap Temescal Creek Park Improvements (5,440) - Move to SUT-01 CF-13 17237003 475 Gen Cap Horton Landing Park Expansion (27,380) Move to SUT-01 CF-15 17475014 475 Gen Cap Electric Vehicle Chargers for CH (14,000) Move to SUT-03 PB-12 19254005 475 Gen Cap Greenway Crossings Safety Enhancement (25,091) Move to SUT-01 PB-14 18221006 475 Gen Cap San Pablo Ave Mid-Block Crosswalk 2,202 From ST-11 to cover negative
balance
ST-04 15475015 475 Gen Cap Lumec Streetlight Pole Painting and LED Retrofit (352) Move to SUT-03 ST-11 16475036 475 Gen Cap Traffic Signal Moderinzation - Phase 1 (2,202) To ST-11 to cover negative balance ST-11 16475036 475 Gen Cap Traffic Signal Moderinzation - Phase 1 (3,156) Move to SUT-01 SUT-01 24221005 475 Gen Cap Sustainable Streetscapes 171,761 From T-04 SUT-01 24221005 475 Gen Cap Sustainable Streetscapes 27,380 From CF-13 SUT-01 24221005 475 Gen Cap Sustainable Streetscapes 25,091 From PB-12 SUT-01 24221005 475 Gen Cap Sustainable Streetscapes 3,156 From ST-11 SUT-01 24221005 475 Gen Cap Sustainable Streetscapes 5,440 From CF-12 SUT-03 24250019 475 Gen Cap Traffic Signals and Street Lights 352 From ST-04 SUT-03 24250019 475 Gen Cap Traffic Signals and Street Lights 159 From T-10 SUT-03 24250019 475 Gen Cap Traffic Signals and Street Lights 10,962 From T-11 SUT-03 24250019 475 Gen Cap Traffic Signals and Street Lights 14,000 From CF-15 T-04 19475008 475 Gen Cap
Quiet Zone at 65th, 66th, and 67th Street AtGrade Crossings (171,761) Move to SUT-01 T-10 20254001 475 Gen Cap Innovative Deployments to Enhance Arterials (159) Move to SUT-03 T-11 20475008 475 Gen Cap Traffic Signal Moderization Project Phase 2 (10,962) Move to SUT-03 M-02 16495005 495 Marina Marina Park Improvements (45,686) (256,201) Move to SUT-01 M-03 17495012 495 Marina Marina Park and Powell Street Lighting (256,201) Move to Unallocated 495 SUT-01 24221005 495 Marina Sustainable Streetscapes 45,686 From M-02 Total CIP Adjustments 1,823,283 1,823,283
FY2025-26 Mid-Year Budget Adjustments - Capital Improvement Projects (CIP)