FY2026-27PROPOSEDBUDGET
STUDYSESSION1
April30,2026
CityofGlendale
FiscalYear(FY)2026-27BudgetAdoptionCalendar
CityofGlendale BudgetStudySession1
April 30, Budget Study Session #1
• FY 2025-26 Third Quarter Update and Year-End Projection • General Fund Five-Year Forecast
• FY 2026-27 General Fund Proposed Budget
• FY 2026-27 Authorized Full-Time Positions
May 13, Budget Study Session #2
• FY 2026-27 Department Highlights
• FY 2026-27 Citywide Proposed Budget Overview
May 21, Budget Study Session #3
• Capital Improvement Program
• Citywide Fee Schedule Update
• Vacancy Reporting
May 28, Budget Study Session #4
• Budget Follow-Up Items
June 23, Budget Hearing and Adoption
2 FY 2025-26
Third Quarter Update & Year-End Projection
Based on March 31, 2026 Preliminary Data
CityofGlendale BudgetStudySession1
3 GeneralFundResources:ThirdQuarter
CityofGlendale BudgetStudySession1
4 Category FY 2023-24
Actuals as of Q3
FY 2024-25
Actuals as of Q3
FY 2025-26
Actuals as of Q3
$ Change from
Prior Year
% Change from
Prior Year
Property Taxes $ 41,232,816 $ 45,598,531 $ 47,565,753 $ 1,967,222 4.3% Sales Taxes 51,252,336 50,515,597 51,150,267 634,670 1.3% Utility Users Taxes 19,312,070 23,081,261 23,723,389 642,128 2.8% Occupancy Taxes 6,651,512 7,026,846 6,263,590 (763,256) (10.9%) Licenses & Permits 6,834,696 8,060,328 9,697,916 1,637,587 20.3% Revenue from Other Agencies 507,002 504,254 650,853 146,599 29.1% Charges for Services 22,794,337 24,098,288 31,830,138 7,731,850 32.1% Interfund Revenue 14,276,603 14,791,348 14,896,032 104,684 0.7% Fines & Forfeitures 2,404,955 2,222,818 3,560,650 1,337,832 60.2% Interest/Use of Money 3,493,577 3,260,939 3,459,164 198,225 6.1% Misc. & Non-Operating 272,965 484,749 515,282 30,534 6.3% Transfers from Other Funds - - 6,730,025 6,730,025 N/A Total Revenues $ 169,032,869 $ 179,644,959 $ 200,043,058 $ 20,398,100 11.4% Revenues Year-to-Date
Collection Rate 54.6% 56.1% 57.1% - -
CityofGlendale BudgetStudySession1
GeneralFundExpenditures:ThirdQuarter
5 Category FY 2023-24
Actuals as of Q3
FY 2024-25
Actuals as of Q3
FY 2025-26
Actuals as of Q3
$ Change from
Prior Year
% Change from
Prior Year
Salaries & Benefits $ 157,952,462 $ 177,069,996 $ 183,052,794 $ 5,982,798 3.4% Maintenance & Operations 53,861,043 55,008,407 60,929,932 5,921,525 10.8% Capital Outlay 412,933 49,998 218,870 168,872 337.8%
Transfers to Other Funds 15,848,987 11,526,842 2,151,423 (9,375,419) (81.3%) Total Expenditures $ 228,075,425 $ 243,655,243 $ 246,353,018 $ 2,697,776 1.1% Year-to-Date Budget
Utilization Rate 67.4% 72.9% 68.9% - -
CityofGlendale BudgetStudySession1
GeneralFundExpendituresbyDepartment:ThirdQuarter
6 Department FY 2025-26
Adopted
FY 2025-26
Revised
Actuals
As of Q3
%
Expensed
City Attorney $ 5,678,000 $ 5,678,000 $ 4,077,440 71.8% City Clerk 1,713,217 2,343,581 1,020,460 43.5%
City Treasurer 1,071,304 1,071,304 758,487 70.8%
Community Development 22,143,402 23,340,377 15,740,836 67.4% Community Services & Parks 24,671,679 25,033,079 16,282,194 65.0% Finance 7,619,358 7,655,358 5,184,545 67.7%
Fire 88,179,571 89,298,941 64,536,388 72.3%
Human Resources 4,383,483 4,468,483 3,060,744 68.5% Library, Arts & Culture 14,382,552 14,382,552 10,628,806 73.9% Management Services 6,415,713 6,745,316 4,821,657 71.5% Police 148,062,380 148,177,344 99,886,935 67.4%
Public Works 28,526,854 28,631,079 18,203,018 63.6% CityofGlendale BudgetStudySession1
FY2025-26GeneralFundYear-EndProjection
7 Year-End Projection – 2nd Quarter Update $ 6.3 Revenues
Sales Tax 1.5
Interest Income 0.5
Property Tax 0.2
Occupancy Tax (1.0)
Landfill Royalty Tipping Fees (0.5)
Parking Enforcement (1.5)
Expenditures
Projected Salaries and Benefits (1.0)
Projected Maintenance and Operations (0.9)
Year-End Projection – 3rd Quarter Update $ 3.6
(In Millions)
CityofGlendale BudgetStudySession1
General Fund
Five-Year Forecast
8 Projected
FY 25-26
Projected
FY 26-27
Projected
FY 27-28
Projected
FY 28-29
Projected
FY 29-30
Resources and Expenditures
Resources $ 348.5 $ 345.8 $ 359.8 $ 366.9 $ 373.7 Expenditures (352.5) (377.5) (387.9) (400.0) (408.6) Budgetary Surplus/(Deficit) $ (4.0) $ (31.7) $ (28.1) $ (33.1) $ (34.9) Budgetary Fund Balance
Projected Charter Reserve
Requirement $ 44.0 $ 45.0 $ 46.6 $ 48.3 $ 50.0 Projected 25% of Expenditures $ 88.1 $ 94.4 $ 97.0 $ 100.0 $ 102.2 Projected Budgetary Fund Balance $ 119.5 $ 87.8 $ 59.7 $ 26.6 $ (8.3) Reserve % 33.9% 23.3% 15.4% 6.7% (2.0%)
ForecastatFY2025-26BudgetAdoption(LastYear)
CityofGlendale BudgetStudySession1
(In Millions)
9 Below Policy
Minimum Charter ViolationCharter ViolationBelow Policy
Minimum
CityofGlendale BudgetStudySession1
FY2026-27GeneralFund
ProjectedChangeinFundBalance&BudgetBalancingStrategies (In Millions)
10 FY 2026-27 Change in Fund Balance (Prior Projection) $ (31.7)
1. Effects of Updated Forecast Assumptions 9.5
2. Cost Reductions 17.0
3. Revenue Enhancements 10.6
4. Service Level Increases (7.6)
FY 2026-27 Change in Fund Balance (Current Projection) $ (2.2) Projected
FY 25-26
Projected
FY 26-27
Projected
FY 27-28
Projected
FY 28-29
Projected
FY 29-30
Projected
FY 30-31
Resources and Expenditures
Resources $ 350.1 $ 363.7 $ 369.6 $ 372.2 $ 377.7 $ 386.2 Expenditures (346.5) (365.9) (376.1) (385.6) (397.3) (401.8) Budgetary Surplus/(Deficit) $ 3.6 $ (2.2) $ (6.5) $ (13.4) $ (19.6) $ (15.6) Budgetary Fund Balance
Projected Charter Reserve
Requirement $ 44.9 $ 46.2 $ 47.8 $ 49.4 $ 51.1 $ 52.9 Projected 25% of Expenditures $ 88.1 $ 93.3 $ 95.9 $ 98.4 $ 101.3 $ 102.5 Projected Budgetary Fund Balance $ 141.8 $ 139.6 $ 133.1 $ 119.7 $ 100.1 $ 84.5 Reserve % 40.2% 37.4% 34.7% 30.4% 24.7% 20.6%
FY2026-27Five-YearGeneralFundForecast
CityofGlendale BudgetStudySession1
(In Millions)
11 Below Policy
Minimum
Below Policy
Minimum
FY2026-27GeneralFundFive-YearForecast
CityofGlendale BudgetStudySession1
12 FY2026-27GeneralFundFive-YearForecast
CityofGlendale BudgetStudySession1
13 Policy Target
Policy Minimum
Charter Requirement
Previous Projection
Current Projection
CityofGlendale BudgetStudySession1
FY 2026-27
General Fund Proposed Budget
14 1.EffectsofUpdatedForecastAssumptions
CityofGlendale BudgetStudySession1
15 Assumption Items Amounts % Change from
FY 2025-26 Revised Budget
Revenues
Property Tax $ 2.3 million 2.6%
Sales Tax ( $ 2.8 million ) (3.3%)
Occupancy Tax ( $ 1.4 million ) (13.7%)
Utility Users Tax $ 1.0 million 2.9%
Building/Planning/Street Permits $ 1.6 million 13.9%
Landfill Host Fees ( $ 700,000 ) (14.0%)
Cost Allocations Revenues ( $ 2.0 million ) (10.0%)
Investment Earnings $ 865,000 28.0%
Transfer from Electric Fund ( $ 1.2 million ) (3.8%)
Transfer from Capital Fund $ 4.0 million N/A
Expenditures
Building Maintenance Charge $ 627,000 9.5%
Fleet Charge $ 1.5 million 22.6%
Estimated Underspending and Other Adjustments ( $ 10.0 million ) (2.8%)
2.CostReductions–Citywide
CityofGlendale BudgetStudySession1
16 Items Amounts
Evaluation and Reduction of Workers' Comp Rates ( $ 2.9 million ) Evaluation and Reduction of Liability Insurance Rate ( $ 820,000 ) Lower than Anticipated Capital Improvement Projects ( $ 2.4 million ) Elimination of Nonprofit Subsidies Program ( $ 150,000 ) Early Withdrawal From Section 115 Trust to Reduce Pension Costs ( $ 5.0 million )
2.CostReductions–Departmental
CityofGlendale BudgetStudySession1
17 Items Amounts
City Clerk
Reallocate Vacant Admin Associate to Office Service Specialist II $ 46,000 City Treasurer
Eliminate Financial Subscription Contract (Reflected in ITD Applications Fund) $ 34,000
City Attorney
Reduce Various M&O (Contractual Services, Travel, Training, Membership and Dues, Books, Office Supplies, Business Meetings, Misc.)
$ 33,000
Direct Charge Hourly Principal Assistant City Attorney to GWP $ 92,000 Reallocate Vacant Legal Executive Secretary to Sr Office Services Specialist $ 45,000
Community Development
Reduce Various M&O $ 384,000
Eliminate Auto Allowance for Inspectors Using AQMD Vehicles $ 92,000
2.CostReductions–Departmental
CityofGlendale BudgetStudySession1
18 Items Amounts
Community Services & Parks
Cruise Night 2027 Live Entertainment $ 22,000
Skate Park Staff – Hourly Wages $ 311,000
Reduce Aquatics Program Operation – Close Friday, Saturday, and Sunday from Nov-Apr $ 36,000
Eliminate Summer Concerts Series $ 78,000
Eliminate Fall Festival Event $ 10,000
Youth Case Management – Hourly Wages $ 20,000
Reduce Sparr Heights Camp (no Spring and Winter) $ 39,000 Reduce Get Fit Program – Hourly Wages $ 4,000
Reduce Various M&O $ 39,000
Finance
Reduce Various M&O $ 132,000
Salary Charge-outs to Grants $ 50,000
2.CostReductions–Departmental
CityofGlendale BudgetStudySession1
19 Items Amounts
Fire
Delay Replacement of Fire Apparatus (Reflected in Fleet Fund) $ 1.8 million Human Resources
Reduce Hourly Wages $ 86,000
Deliver Harassment Training Using NeoGov Learn $ 13,000 Reduce Leadership Training $ 18,000
Shift Workplace Violence Prevention Training to Workers Comp Fund $ 5,000 Library Arts & Culture
Shift Various Contractual Services to Urban Art Fund $ 45,000 Net 19% Reduction in Library Hours across all locations (i.e. Central - Close Sundays / Brand, Grandview, Casa Verdugo - Close Fridays / MakerSpace & Teen Space hours reduced)
$ 177,000
Reduce Digital Resources $ 50,000
Close Library Connection @ Adams Square by January 2027 $ 60,000
2.CostReductions–Departmental
CityofGlendale BudgetStudySession1
20 Items Amounts
Management Services
Realign Office of Sustainability with GWP to Enhance Clean Energy and Climate Initiatives $ 251,000
Public Works
Shift School Crossing Guards Contract to Measure R Local Return Fund $ 699,000
Police
Reduce Various M&O $ 482,000
Reduce Jail Medical Services Contract with New Contract $ 226,000 Sunset Parking Enforcement Contract $ 473,000
Reduce Police Air Support Budget $ 1.1 million
(2) Community Service Officer Positions on Hold $ 211,000 (1) Jail Administrator Position on Hold $ 197,000
(2) Police Communications Operator Trainee Positions on Hold $ 255,000
3.RevenueEnhancements
CityofGlendale BudgetStudySession1
21 Initiatives Amounts
Increase Emergency Medical Response Fees* $ 3.2 million Transfer of Fairmont Property $ 2.4 million
Increase Existing Parking Fees $ 1.2 million
Increase Vegetation Management Fee* $ 1.1 million
New Concierge and Express Plan Check Fees $ 954,000
Increase Code Enforcement Fees $ 500,000
Increase Collection of Occupancy Taxes from Home Sharing* $ 500,000 Valuation of Landfill Gas Used to Produce Energy $ 400,000 Digital Kiosk Revenue Sharing $ 300,000
*Revenues that have additional cost implications as Service Level Increases OtherRevenueEnhancements(NotinFY2026-27ForecastYet) CityofGlendale BudgetStudySession1
22 • ¼ Cent Sales Tax
• Parking Tax on Private Parking Lots
• EV Chargers in Public Right-of-Way
• Public Safety Impact Fees
• Increased UUT from Anticipated Growth in
the Streaming Industry
• Transportation Impact Mitigation Fee
• Increasing Downtown Parking Meter Rates
• Fiber Optic Business Strategy
• Ground Leasing of City Property
• Public Facilities Naming Rights
• Transfer of City Development Rights
• Renegotiation of Existing Leases on City
Owned Properties
• Ice Skating Rink
• Restaurants in the Park
• Transfer of Density Between Property
Owners
• Digital Billboards
• Tourism Business Improvement District *
*New revenue initiative that has not been discussed by the City Council yet
4.ServiceLevelIncreases
CityofGlendale BudgetStudySession1
23 Categories Amounts
City Clerk
Translation Services for City Council Meetings $ 50,000 Community Development
GYA Support for Neighborhood Services and Planning $ 40,000 Graffiti Removal from Public Right-of-Way Increase $ 30,000 Completion of Drive Through Analysis $ 19,000
Community Services & Parks
Fremont Park Professional Cleaning Services Contract Increase $ 20,000 Contract Classes - Theatre Camps at Fremont $ 23,000
Finance
Contract for TOT Enforcement $ 27,000
Fire
Increase in Public Provider Ground Emergency Medical Transport (PPGEMT) Payments $ 1.4 million
Increase in Quantity of Turnouts and Zoll X Series Monitors $ 89,000
4.ServiceLevelIncreases
CityofGlendale BudgetStudySession1
24 Categories Amounts
Library, Arts & Culture
Consolidating Activities from Library Fund to General Fund $ 184,000 Management Services
Legislative and Grant Services to Advance Council Priorities and Secure External Funding $ 180,000
Executive Level Strategic Communications $ 75,000
Community Events for Sister Cities Program $ 30,000
Police
Contract for In-Car Video System & Body-Worn Cameras (Shift from ITD) $ 1.8 million
Public Works
Contract Increase for Street Trees Planting and Maintenance $ 1.0 million Personnel
New Positions due to Revenue Measures or Operational Necessity $ 2.6 million FY2026-27GeneralFundProposedBudget:Expenditures
CityofGlendale BudgetStudySession1
25 Category
(a)
FY 2025-26
Adopted
(b)
FY 2025-26
Revised
(c)
FY 2026-27
Proposed
(c) - (b)
Variance % Change
Salaries $ 125,926,241 $ 125,840,205 $ 136,509,883 $ 10,669,678 8.5% Overtime 15,134,195 15,134,195 15,813,624 679,429 4.5% Hourly Wages 10,342,604 10,397,261 9,765,420 (631,841) (6.1%) Benefits 46,573,536 46,566,421 45,011,092 (1,555,329) (3.3%) PERS 62,499,782 62,500,801 67,844,259 5,343,458 8.5% Total Salaries & Benefits $ 260,476,358 $ 260,438,883 $ 274,944,278 $ 14,505,395 5.6% Maintenance & Operations 90,130,655 94,138,651 93,411,469 (727,182) (0.8%) Capital Outlay 240,500 247,881 329,920 82,039 33.1% Transfers Out to Other Funds 1,632,983 2,559,669 8,931,165 6,371,496 248.9% Total Appropriations $ 352,480,496 $ 357,385,084 $ 377,616,832 $ 20,231,748 5.7% Budget Utilization Rate Based
on GF Forecast 97.0% 96.9%
Expenditures Based on
Forecast $ 346,550,819 $ 365,861,498
Change in Fund Balance
Based on Forecast $ 3,560,372 $ (2,161,857) FY2026-27GeneralFundProposedBudget:Resources
CityofGlendale BudgetStudySession1
26 Category
(a)
FY 2025-26
Adopted
(b)
FY 2025-26
Revised
(c)
FY 2026-27
Proposed
(c) - (b)
Variance % Change
Property Taxes $ 87,928,057 $ 89,797,589 $ 92,379,752 $ 2,582,163 2.9% Sales Taxes 86,775,063 85,849,288 86,439,475 590,187 0.7% Utility Users Taxes 34,244,506 34,244,506 35,048,593 804,087 2.3% Occupancy Taxes 11,497,675 10,497,675 11,837,605 1,339,930 12.8% Licenses & Permits 9,444,504 12,444,504 11,794,000 (650,504) (5.2%) Revenue from Other Agencies 460,000 652,114 418,665 (233,449) (35.8%) Charges for Services 43,040,519 43,903,848 51,055,702 7,151,854 16.3% Interfund Revenue 19,861,374 19,861,374 18,310,864 (1,550,510) (7.8%) Fines & Forfeitures 7,470,000 5,510,000 7,350,000 1,840,000 33.4% Interest/Use of Money 3,435,941 4,405,978 4,770,705 364,727 8.3% Misc. & Non-Operating 1,146,300 1,373,663 1,227,800 (145,863) (10.6%) Transfers from Other Funds 41,570,653 41,570,653 43,066,480 1,495,827 3.6% Total Revenues $ 346,874,592 $ 350,111,192 $ 363,699,641 $ 13,588,449 3.9% Budgeted Resources from
Fund Balance 5,605,904 7,273,892 13,917,191 6,643,299 91.3% Total Budgeted Resources $ 352,480,496 $ 357,385,084 $ 377,616,832 $ 20,231,748 5.7% AuthorizedCitywideFull-TimePositions
CityofGlendale BudgetStudySession1
Adopted
Fiscal Year General Fund
Non-General
Fund
Total Authorized
Full-Time
2017-18 879.0 708.0 1,587
2018-19 893.8 694.2 1,588
2019-20 909.0 676.0 1,585
2020-21 906.5 677.5 1,584
2021-22 907.0 677.0 1,584
2022-23 918.7 682.3 1,601
2023-24 937.2 675.8 1,613
2024-25 943.3 676.7 1,620
2025-26 999.0 652.0 1,651
Proposed 2026-27 992.1* 658.9 1,651*
27 * Includes 23 Defunded Positions
CriticalStrategies
CityofGlendale BudgetStudySession1
28 1. Approval and execution of the
proposed Financial Strategies
for FY 2026-27
2. Additional 2% reduction in
General Fund budget in
FY 2027-28
3. Refrain from adding additional
General Fund positions or costs
for the next 3-5 years
vCritically Needed –
implementation of additional
revenue initiatives that will
provide $10 - $15 million increase
in annual revenues
Policy Target
Policy Minimum
Charter Requirement
QUESTIONS&
COMMENTS
CityofGlendale BudgetStudySession1
29 FY2026-27BudgetAdoptionCalendar
CityofGlendale BudgetStudySession1
June 23, Budget Hearing and Adoption
30 May 13, Budget Study Session #2
• FY 2026-27 Department Highlights
• FY 2026-27 Citywide Proposed Budget Overview
May 21, Budget Study Session #3
• Capital Improvement Program
• Citywide Fee Schedule Update
• Vacancy Reporting
May 28, Budget Study Session #4
• Budget Follow-Up Items
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