Goleta City Council
April 15, 2025

Agenda Item D.2

DISCUSSION/ACTION ITEM
Meeting Date: April 15, 2025
TO: Mayor and Councilmembers
SUBMITTED BY: Luke Rioux, Finance Director
PREPARED BY: Shawna Stokes, Budget Analyst
SUBJECT: FY 2025/26 and 2026/27 Two-Year Budget Workshop RECOMMENDATION:

Receive a presentation on the Preliminary Operating Budgets for Fiscal Years 2025/26 and 2026/27 and provide direction, if any, regarding items to be addressed or included in the recommended budget.

BACKGROUND:

The purpose of this budget workshop is to provide the City Council the opportunity to review the Preliminary Operating Budgets for Fiscal Y ears 2025/26 and 2026/27 as well as the Preliminary Five -Year Operating Budget Forecast for the General Fund. The attached budget packet includes a Summary of Sources & Uses, and Revenue and Appropriation Summaries with line-item budget details by department and program (Attachment 1). The line-item budget detail worksheets include five years of budget data, which also reflects two years of prior fiscal year actuals, the current amended budget, and proposed budgets for the next two fiscal years.

The preliminary budgets are still in draft form, and materials provided at this workshop are not intended to be inclusive of the entire recommended budget, which will be finalized and released in June for consideration at the public hearing on June 17, 2025.

The Capital Improvement Program (CIP) budget summary worksheets and project budget sheets are under development and are not attached. They will be provided and discussed at the next budget workshop on May 6, 2025, to allow for a focused discussion of the project priorities.

The City will be adopting a two -year financial plan in June, which authorizes an operating and capital budget for each of the next two fiscal years. The adopted operating and capital budget for the second year (FY 2026/27) of the plan will be reviewed and amended in the spring of 2026 as part of the mid-cycle budget review process and is referred to as the Mid- Cycle Budget.
1 Meeting Date: April 15, 2025

DISCUSSION:

Budget Development Summary

The City Manager worked with Department Directors to develop a draft budget that addresses policy direction as provided in the City’s updated Strategic Plan, each department’s annual work program, and City Council’s priorities from previous discussions.

FY 2025/26 and FY 2026/27 Preliminary Budget

The preliminary budget r eflects amounts projected at this stage in the development process. Changes will continue to be made after the workshops, including incorporation of City Council input. Staff anticipates finalizing the preliminary budget and five-year forecast after the CIP budget workshop on May 6, 2025, and will incorporate any CIP fiscal impacts to the General Fund based on City Council direction and conduct final review on revenue and expenditure estimates before the recommended budget is released in June and considered for adoption at the public hearing on June 17, 2025.

The information presented in this report for City Council’s review and input are as follows:

1) FY 2024/25 Year-End Estimates – General Fund
2) FY 2025/26 and FY 2026/27 Preliminary Budget Summary - All Funds 3) Financial Outlook
4) Preliminary Budget Highlights and Significant Changes 5) FY 2025/26 and FY 2026/27 Revenue Assumptions - General Fund 6) FY 2025/26 and FY 2026/27 Expenditure Assumptions - General Fund 7) Projected Fund Balance and Reserves - General Fund
8) Updated Five-Year Forecast through FY 2029/30 - General Fund

FY 2024/25 Year-End Estimates – General Fund

In order to provide context on the City’s financial position, available fund balances and budget projections for the upcoming two -year budget cycle, and current fiscal year -end estimates are provided in the table below. The year -end budget estimates are ba sed on the City’s upcoming third quarter financial review which will be presented to City Council on May 6, 202 5, and year -end estimated actuals are based on review and analysis of revenue activity and operating and capital expenditures.

2 Meeting Date: April 15, 2025

Table 1 - FY 2024/25 Year-End Estimates – General Fund
Note: FY 24/25 Pending Q3 Budget and FY 24/25 Estimated Actuals are subject to change before adoption

General Fund Budget
FY 2024/25
Adopted
Budget
FY 2024/25
Current
Budget
FY 2024/25
Pending Q3
Budget
FY 2024/25
Estimated
Actuals
Beginning Fund Balance $ 44,615,788 $ 44,615,788 $ 44,615,788 $ 44,615,788

Revenues 49,924,350 51,098,433 51,505,533 51,505,533 Other Sources - - - - Total Revenues & Other
Sources 49,924,350 51,098,433 51,505,533 51,505,533

Operating Expenditures $ 49,439,240 $ 57,439,034 $ 57,604,034 $ 57,604,034 Capital Project
Expenditures 2,001,900 17,504,120 17,504,120 17,504,120 Total Expenditures 51,441,140 74,943,154 75,108,154 75,108,154

Net Change to Fund
Balance (1,516,790) (23,844,721)

(23,602,621)

(23,602,621)

Ending Fund Balance $ 43,098,998 $ 20,771,067 $ 21,013,167 $ 21,013,167

 Projected Revenue Performance: By the end of FY 2024/25, projected revenues are expected to finish at a total of $51.5 million. Staff is still in the process of finalizing estimated actuals and will provide updated figures at the next budget workshop in May.
 Projected Expenditure Performance: Projected expenditure is anticipated to finish at approximately $75.1 million. This results in a projected total fund balance of $21 million. Staff is still in the process of finalizing the estimated actuals and will provide updated figures at the next budget workshop in May. This number helps inform the overall beginning fund balance for the FY 2025/26 year on an estimated actual basis.

Final a ctual numbers will be known in September 202 5 and finalized after the conclusion of the City’s independent audit.

FY 2025/26 and FY 2026/27 Preliminary Budget Summary – All Funds

The table below presents a comparative overview of all City funds (General Fund and Special Revenue Funds)

Table 2 - All City Funds – Revenues and Expenditures

Revenues
FY22/23
Actuals
FY23/24
Actuals
FY24/25
Current
FY25/26
Proprosed
FY26/27
Proposed
General Fund 38,357,365 45,613,120 51,505,533 50,965,483 51,994,983 Special Revenue Funds 14,095,355 31,284,080 121,065,201 24,674,346 25,931,462 Total All Funds 52,452,719 76,897,201 172,570,734 75,639,829 77,926,445 Expenditures
FY22/23
Actuals
FY23/24
Actuals
FY24/25
Current
FY25/26
Proprosed
FY26/27
Proposed
General Fund 38,257,047 40,366,590 75,108,154 53,087,994 52,457,644 Special Revenue Funds 18,727,626 31,994,992 134,028,711 29,481,762 34,041,086 Total All Funds 56,984,673 72,361,582 209,136,865 82,569,756 86,498,730 3 Meeting Date: April 15, 2025

Financial Outlook

The overall preliminary two -year budget is balanced ; however, it reflects long-term fiscal challenges. Over the next two years, service levels are expected to remain largely status quo, with limited flexibility to expand or introduce new services or programs. While ongoing revenues are sufficient to cover baseline expenditures, they are not sufficient to address deferred maintenance, fund service level increases, or expand programs. Any future enhancements will require trade-offs or the identification of new, sustainable revenue sources.

Despite a balanced budget and st rong reserves, the City is closely monitoring several economic headwinds. The State of California is projecting multi -year deficits, which could result in reductions to local funding or the imposition of new program mandates. At the federal level, shifts i n grant structures and national priorities introduce additional unpredictability. Locally, key revenues such as Sales Tax and Transient Occupancy Tax (TOT) are closely tied to consumer behavior and are particularly vulnerable during economic downturns. In addition, rising labor and benefit costs continue to pressure the long-term sustainability of core services. These challenges underscore the importance of maintaining healthy reserves and aligning future commitments with conservative and realistic revenue projections.

Preliminary Budgetary Highlights and Significant Changes

The following list provides an overview of major budgetary highlights and outlines significant changes or notable funding items. These are subject to change based on City Council direction and updates received through the remainder of the budget process.  Transactions and Use Tax Revenue : FY 2024/25 marks the first full year of collections from the City’s new Transactions and Use Tax. Revenues are projected to remain stable, ranging from $11.3 million to $11.6 million annuall y through FY 2026/27.
 Homelessness Response : Consistent with City Council’s top priorities, the proposed budget includes General Fund allocations of $856,900 in FY 2025/26 and $839,700 in FY 2026/27 to support programs aligned with the City's Homelessness Strategic Plan.
 Public Safety – Sheriff Contract: The Sheriff’s contract is budgeted (General Fund and COPS Grant) at $12.5 million in FY 2025/26 and $13.1 million in FY 2026/27 and includes funding for an additional Parking Enforcement Officer.  Library Services: The General Fund contribution to the Goleta Library is estimated at $420,000 in FY 2025/26 and $495,200 in FY 2026/27. Total funding from all sources includes $2.1 million in FY 2025/26 and $2.3 million in FY 2026/27, and anticipates increased book van services, with the temporary closure.  Goleta Community Center : General Fund support for the Goleta Community Center is budgeted at $530,950 in FY 2025/26 and $547,550 in FY 2026/27. 4 Meeting Date: April 15, 2025

 City Grants Program: General Fund support of $250,000 is recommended in both fiscal years for continued investment in nonprofit and community -based programming.
 Support to Other Agencies : The program budget includes $517,800, a net increase of approximately $112,300 compared to the o riginal FY 2024/25 budget.

This increase reflects recommendations by the Human Services Committee and is currently programmed.
 Economic Development and Childcare Initiatives : General Fund support of $400,000 is included in each fiscal year for economic dev elopment and childcare programs.
 Pavement Maintenance : The General Fund contribution to ongoing pavement maintenance remains at $4.1 million annually. When combined with all available funding sources, total pavement funding is approximately $6 million per year.  Housing-In-Lieu Fund (Fund 225) : To assist with balancing the budget, staff recommends temporarily deferring the $250,000 annual General Fund contribution to the Housing-In-Lieu Fund for the next two years. The current fund balance of Fund 225 is approximately $1.5 million, with $1.025 million programmed for FY 2025/26 and $25,000 in FY 2026/27. The $1.0 million is related to the Heritage Ridge land acquisition loan with the Housing Authority of the County of Santa Barbara (HASBARCO).
 Staffing Levels: No new personnel are proposed at this time. The City will maintain its current authorized staffing level of 124.625 Full-Time Equivalents (FTEs)  Capital Equipment and Vehicles: Staff recommends $270,000 in FY 2025/26 and $326,000 in FY 2026/27 for capita l equipment and vehicle purchases. Funding will be supported by the Capital Equipment Replacement Reserve established for this purpose.
o FY 2025/26 includes the following purchases:
 $120,000 for a Crack Sealing Machine, which will allow the City’s Street Maintenance division to seal cracked roads, bike lanes, and bike paths. This supports pavement longevity and is expected to reduce monthly costs for contracted crack sealing. The machine has an estimated ongoing annual cost of $10,000 (maintenance and materials) and a useful life of approximately 20 years . $150,000 is for vehicles, which includes a Ford F -250 replacement , a Ford F -150 Lightning EV Truck and GO-4 Interceptor parking enforcement vehicle. o FY 2026/27 includes:
 $90,000 for an EV Emergency Portable Charger
 $147,000 for replacement of two Ford F-250 Trucks
 $89,000 for replacement of two Chevrolet Equinox EV
 Debt Service for Capital Projects:
o Lease Revenue Bonds (General Fund) – $1.1 million annual debt service o Sales Tax Revenue Bonds (Measure A) – $1.4 million annual debt service 5 Meeting Date: April 15, 2025

 Capital Improvement Program (CIP) Budget: A General Fund contribution of $2.4 million is included for FY 2025/26. Additional project priorities, funding allocations, and the potential removal of non -priority projects will be discussed at the CIP workshop in May, including those that are currently unfunded or partially funded.

FY 2025/26 and FY 2026/27 Preliminary Budget Summary – General Fund

The preliminary budget for FY 2025/26 and FY 2026/27 currently projects net operating revenues of $771,189 in the first year and $121,639 in the second year , reflecting a structurally balanced position in the long term. However, competing demands for one-time expenditures, particularly related to capital improvement funding, result in a significant overall reduction to the projected fund balance. As noted above, these numbers are preliminary. Changes will continue to be made after the workshops, including incorporation of City Council input and a final review of revenue and expenditure estimates before the recommended budget is released in June for consideration and adoption.

The following table breaks down the total proposed budget and shows net ope rating revenue, which is derived from the ongoing revenues and expenditures, removing the one- time expenditures. The net operating revenue is an indicator of the City’s ability to support ongoing programs and future cost increases. When including both ongo ing and one-time expenditures, the City has a negative net change to fund balance, which means it is using one-time fund balance (the City’s savings) to support one-time costs. Staff is still reviewing one-time expenditures, such as CIP projects, and may h ave changes after final review of revenue and expenditures that will be part of the final recommended budget in June. A detailed discussion on CIP project funding will be at the next budget workshop in May 2025.

6 Meeting Date: April 15, 2025

Table 3 – General Fund Operating Budget Summary

General Fund Operating Budget Summary
FY 2025/26
Proposed Budget
FY 2026/27
Proposed Budget
Beginning Fund Balance $ 21,013,167 $ 18,890,655 Operating Revenues 50,965,483 51,994,983 Operating Expenditures 50,194,294 51,873,344 Net Operating Revenues 771,189 121,639

One-Time Revenue Sources:

Capital Equipment Replacement Reserve 270,000 326,000 Public Facilities/Building Maintenance Reserve - 100,000 Litigation Defense Fund Reserve 250,000 258,300 CIP Project Fund Reserve 2,373,700 - Total One-Time Revenue Sources 2,893,700 684,300

One-time Expenditures:

Supplies and Services 250,000 258,300 Vehicles and Equipment 270,000 326,000 CIP Project Funding 2,373,700 - Total One-Time Expenditures 2,893,700 584,300

Total Expenditures
(Operating Expenditures + One-Time Expenditures) 53,087,994 52,457,644

Net Change to Fund Balance (2,122,511) (462,661)

Ending Fund Balance $ 18,890,655 $ 18,427,995

FY 2025/26 and FY 2026/27 Revenue Assumptions – General Fund

Based on actual and trending revenue performance in FY 2024/25 along with discussions with the City’s tax consultants, staff estimates baseline General Fund revenues at approximately $51 million in FY 2025/26 and $52 million in FY 2026/27. This represents an increase in the first year of approximately $1.2 million or 2%, compared to the original FY 2024/25 adopted budget. This growth is largely driven by an increase in property tax , building permit fees, plan check fees, and fines and penalties (i.e., criminal code violations, administrative citations, and penalties and costs on delinquent taxes).

To account for economic uncertainty and potential revenue volatility, staff continue to apply conservative forecasting assumptions, using historical trends, current market data, and guidance from external revenue consultants . Revenue assumptions will continue to be 7 Meeting Date: April 15, 2025

monitored and updated as new information becomes available . The following table summarizes the City’s General Fund Revenues by major category . These estimates may be further refined in the final recommended budget presented in June.

Table 4 – Summary of General Fund Revenues by Major Category

Below is a detailed discussion and analysis of the General Fund’s major revenue sources.

Property Tax

The property tax category is composed of three payment types: (1) the “Traditional” Property Tax, which is received in large part during the months of December and April, (2) the Property Tax in Lieu of Motor Vehicle License Fees (MVLF), which is received in two payments during January and May, and (3) the monthly Documentary Transfer Tax revenues. Property taxes that are subject to AB 8, which are the taxes subject to the basic 1% tax levy of assessed valuation, are shared equally (50%) with the County of Santa Barbara, per the RNA. The amount shared with the County is estimated at approximately $4.0 million for FY 2024/25. This results in the City receiving approximately 5 cents per property tax dollar generated within the City.

Property Tax is the General Fund’s most stable revenue source and is projected to be $10.1 million for FY 2025/26 and $10.4 million in FY 2026/27. Due to the way taxable property is assessed, due and paid, property tax revenues are slow to respond to changes in economic conditions. The property tax the City will receive for FY 2024/25 is based on the lien date of January 1, 2024, therefore there are no significant impacts a nticipated in the upcoming fiscal year. Additionally, the City is part of the teeter plan, which does not experience property tax payment delinquencies. Under a teeter plan, each participating agency receives 100% of the amount of uncollected taxes, in the same manner had it been collected. In return, the County receives and retains delinquent payments, penalties, and interest. The teeter plan remains in effect unless the County orders its discontinuance, or prior to the commencement of any subsequent fisca l year the County receives a petition for its discontinuance adopted by resolution of two -thirds of the participating revenue districts in the County. There has been no indication the County plans to end this plan.

General Fund Revenues
FY 23/24
Actuals
FY 24/25
Revised
FY 25/26
Proposed
%
Change
FY 26/27
Proposed
%
Change
Property Tax $ 9,698,885 $ 9,793,500 $ 10,086,800 3.0% $ 10,381,000 2.9% Sales Tax 8,652,089 9,026,800 8,834,400 -2.1% 9,093,700 2.9% Transaction and Use Tax 5,069,832 11,000,000 11,000,000 0.0% 11,000,000 0.0% Transient Occupancy Tax 14,234,251 13,800,000 13,700,000 -0.7% 14,111,000 3.0% Cannabis Business Tax 762,455 630,000 630,000 0.0% 630,000 0.0% Franchise Fees 1,678,956 1,681,050 1,681,100 0.0% 1,681,100 0.0% Licenses & Service Charges 2,433,996 3,350,000 3,115,000 -7.0% 3,180,000 2.1% Fines & Penalties 223,910 216,000 216,000 0.0% 216,000 0.0% Interest and Rent Income 2,070,886 1,044,200 1,044,200 0.0% 1,044,200 0.0% Reimbursements 480,586 512,900 512,900 0.0% 512,900 0.0% Other Revenues 147,119 427,000 116,000 -72.8% 116,000 0.0% Transfers In from Other Funds 160,156 24,083 29,083 20.8% 29,083 0.0% Total Revenues $ 45,613,120 $ 51,505,533 $ 50,965,483 -1.0% $ 51,994,983 2.0% 8 Meeting Date: April 15, 2025

The City receives Documentary Transfer Tax in the amount of 55 cents per $1,000 of assessed valuation where there is a change in ownership that qualifies. For FY 2024/25, staff did not revise its projection of $150, 000 in documentary transfer tax after coming off historic annual highs back in FY 2022/23 when it was above $300,000 . During the pandemic, the City experienced higher than usual documentary transfer tax due to the low mortgage rate environment and rising costs . As inventory remains low and rates remain elevated, staff anticipates a continued slowdown in property transfers. Staff will continue to monitor documentary transfer tax activity and may revise projections once additional information is known.

There are three primary factors that determine the annual change in property tax r evenue for the City:

1) Inflation (Based on the California Consumer Price Index – CCPI): All properties not reduced by Proposition 8 are subject to a maximum CCPI increase of 2% annually as established by Proposition 13. The CCPI for FY 2024/25 was 3.5%. For FY 2025/26, the County Assessor will be applying the maximum 2.00% increase to these properties. The assessed value estimate of the CPI is approximately $325 million.

2) Transfer of Ownership (Sale of property to new owner): For those properties that have been sold between January and December 2024, the increase in value has been factored into the property tax revenue calculation. The transfer of ownership assessed value change was approximately $256.1 million.

3) Proposition 8 Recapture (Additional increase in assessed property value):

Proposition 8 allows for properties that have experienced a decrease in value due to a downturn in the housing market to have the value used in the calculation of their property tax be temporarily adjusted at the current market price. As home values recover, properties that received this relief can experience an annual increase in assessed value at a rate greater than the 2% CCPI limit described above.

Figure 1 below provides a ten-year trend of the City’s property tax revenues:

9 Meeting Date: April 15, 2025

Figure 1 – 10-Year Trend Property Tax Revenues

Sales Tax

Sales tax collections are the fourth largest revenue source for the City. It is considered one of the more volatile revenue sources given the dependency on consumer behavior and business activity, subject to tax.

The City’s sales tax base is generated from eight main industry categories. The percentage share by the eight major industry groups for the City is seen in the following pie chart:

Figure 2 - Sales Tax by Major Industry Groups

$8.7 $9.3 $9.7 $9.8 $10.1 $10.4 $10.6 $10.8 $11.0 $11.2

9.8%

7.8%

3.9%

1.0%

3.0% 2.9%

1.8% 1.8% 1.8% 1.8%
0%
2%
4%
6%
8%
10%
12%
$0
$2
$4
$6
$8
$10
$12
21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Millions
Property Tax Revenues
Property Tax Revenues Change from Prior Year
Proposed
Autos and
Transportation
11%
Building and
Construction
12%
Business and
Industry
11%
Food and Drugs
6%
Fuel and Service
Stations
7%
General Consumer
Goods
20%
Restaurants and
Hotels…
State and County
Pools…
10 Meeting Date: April 15, 2025

Overall sales tax revenues are projected to reac h $8. 8 million in FY 2025/26 and $ 9.1 million in FY 2026/27. Figure 3 provides a ten-year trend of the City’s sales tax revenues:

Figure 3 – 10-Year Trend Sales Tax Revenues

Transaction and Use Tax (TUT)

The 1% Transaction and Use Tax (also known as district tax or add -on sales tax) was approved by vo ters on November 8, 2022. The TUT tax is anticipated to bring in approximately $11 million in FY 2025/26 and $11 million in FY 2026/27.

Below is additional information provided by the City’s tax consultants that explains the difference between sales tax and transaction and use tax.

While sales tax is generally allocated to the jurisdiction where the sale is negotiated or the order taken, revenues from an ‘add -on/district’ transactions tax are allocated to the place of purchase and/or place of first use. The City of Goleta can expect to receive transaction tax revenue from normal sales tax-generating businesses like retail stores and restaurants.

Both residents and visitors alike will pay the transactions tax on purchases that they consume or take possession of at the place of business within the City of Goleta. In addition, any purchases shipped or delivered into the City from other places (business, medical and industrial supplies, construction materials, internet purchases, furniture, appliances, bulk fuel, etc.) will generate additional transaction tax revenue.

However, as the transaction tax relates to registered vehicles, boats , and m otorcycle purchases, the tax will only be paid by City of Goleta residents and businesses, regardless of where the purchase is made. Therefore, if a Goleta resident purchases a vehicle from an auto dealer inside or outside the City of Goleta, the auto dealer will collect and remit the City’s transaction tax.

$8.6 $8.7 $8.7 $8.7 $8.8 $9.1 $9.4 $9.7 $10.0 $10.3

13.01%

0.92% 0.87% -0.83%

2.08% 2.94% 3.04% 3.08% 3.11% 3.13%
-10%
-5%
0%
5%
10%
15%
20%
$0
$2
$4
$6
$8
$10
$12
21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Millions
Sales Tax Revenues
Sales Tax Change from Prior Year
Proposed
11 Meeting Date: April 15, 2025

Conversely, if a non -Goleta resident purchases a vehicle from an auto dealer within the City of Goleta, the transaction tax will not be applicable. Given that auto dealers within the city limits generate a proportionately higher amount of sales per capita than the countywide average, it increases the probability that many of the purchases are made by non -Goleta residents, and the overall transaction tax estimate is lower than the annual Bradley -Burns sales tax revenue amount, especially for autos.

Transient Occupancy Tax (TOT)

TOT is the most volatile revenue source , as was experienced during the COVID -19 pandemic. For FY 2024/25, staff assumptions include steady Average Daily Rates (ADR) and are slightly below historic highs. Projections assume that nine hotels will remain operating in the future fiscal years and that no major changes will occur in the overall supply and demand for rooms in Goleta. The supply of hotel rooms is an estimated total of 1,306.

It is still unknown how demand for leisure and business travel will be impacted in the long run, specifically with inflationary impacts . Additionally, other unknown factors that add uncertainty and volatility include potential recessionary impacts and the effects fiscal and monetary policy intervention may have on travel behavior and hotel activity. For these reasons, staff continue to estimate TOT revenues conservatively. Should revenues fall short, the City has the contingency reserve to serve as an immediate revenue stabilizer to fall back on temporarily. Overall, TOT revenues are estimated to be at $13.7 million in FY 2025/26 and $ 14.1 million in FY 2026/27. Staff will continue to monitor reve nue and economic trends and will provide updates accordingly. Figure 4 provides a ten-year trend of the City’s TOT revenues:

Figure 4 – 10-Year Trend Transient Occupancy Tax Revenues

Cannabis Business Tax

$14.3 $13.9 $14.2 $13.8 $13.7 $14.1 $14.5 $15.0 $15.4 $15.9

55.2%
-3.2% 2.5% -3.0% -0.5% 2.8% 3.0% 3.0% 3.0% 3.0%
-60%
-40%
-20%
0%
20%
40%
60%
80%
100%
$0
$2
$4
$6
$8
$10
$12
$14
$16
21/22 22/23 23/24 24/25 25/26 26/27 27/28 28/29 29/30 30/31 Millions
Tranisent Occupancy Tax
TOT Change from Prior Year
Proposed
12 Meeting Date: April 15, 2025

On November 6, 2018, the voters passed Measure Z2018, establishing a tax on cannabis business operations within the City of Goleta. The passing of this ballot measure subjects cannabis businesses to taxation on gross receipts of cannabis based on classifications up to a maximum of 10 percent. Initial rates were established when passing and codified as Chapter 3.08 into the Goleta Municipal Code. On December 5, 2023, the City Council approved Ordinance No. 23 -12, which changed the medical cannabis retail rat e from 0% to 5% and became effective in January 2024. The cannabis tax rates are seen in Table 5:

Table 5 – Current Cannabis Tax Rates

At the time of writing this report, the City of Goleta currently has seven active licenses, with seven operators now reporting cannabis business tax revenues.

Cannabis Business Classification Activities Taxed Tax Rate Non-Medical Cannabis Retail Gross Receipts 5%
Medical Cannabis Retail*
*Effective January 2024, tax rate set at 5% Gross Receipts 5% Processing/Manufacturing Gross Receipts 2%
Cultivation Gross Receipts 4%
Distribution/Transport Gross Receipts 1%
Testing Gross Receipts 0%
Nurseries Gross Receipts 1%
Maximum Tax Limit Gross Receipts 10%
Maximum Cap for Multiple Operations Gross Receipts 10%
13 Meeting Date: April 15, 2025

Table 6 – Cannabis Business License Application Summary Note: Cannabis data is based on FY 2024/25 Q2 information and subject to update

Currently, staff is aware o f no pending applicants. Staff has been working with cannabis operators through the annual renewal process since early January. In addition, staff has been working with cannabis operators on the updated ordinance changes the City Council adopted on December 5, 2023, that went into effect in January. As a recap, this ordinance changed the medical cannabis retail rate from zero percent of gross receipts to five percent of gross receipts. The ordinance further clarifies definitions, license types, and application processes and includes updated sections for a change in ownership and a change in premises. The ordinance further streamlines the application process, removing the social security card requirement and updating the criminal background check requirements. The proposed ordinance also modifies the general liability insurance requirement to require $1 million per occurrence and $2 million per aggregate and changes the business hours of operations for both storefront retailers and non -storefront retailers (delivery) to now occur from 6:00 a.m. to 10:00 p.m. These updates will give the current operators more flexibility in terms of the operations of their business and streamline some of the processes. # Status Business Application Name Location Primary License Type Other Uses or Notes Paying Tax? 1 Pending CalGreen
(Legal Non-Conforming)
164 Aero Camino Storefront Retail Yes
2 Renewal in
Process
Santa Barbara Care Center
(Legal Non-Conforming)
5814 Gaviota Street Microbusiness Storefront Retail
Cultivation
Distribution
Yes
3 Renewal in
Process
Green Rush Alliances LLC 6332 Lindmar Ave Manufacturing Distribution Yes 4 Renewal in
Process
Twisted Roots, Inc
(previously Sublime Processing, LLC)
123 Aero Camino Unit A Microbusiness Manufactuer
Distribution
Non-Storefront Retail
(Delivery)
Yes
5 Approved Thornwood Distribution LLC 5756 Thornwood Drive Cultivation (Processor) Nursery Yes 6 Renewal in
Process
One Plant 290 Storke Road Storefront Retail Yes
7 No longer
operating
AGQ Green Nature 859 Ward Drive. Suite
103
Testing Testing facility only No
8 Pending Hollister Distribution, Inc. 5631 Calle Real Storefront Retail License issued, not operating yet
No
9 Renewal in
Process
Megan's Organic Market 5999 Hollister Storefront Retail License issued Yes 10 Renewal in
Process
Organic Greens Collective
(Legal Non-Conforming)
5902 Daley Street Storefront Retail Yes
11 Renewal in
Process
Firefly Delivery, LLC 5775 Dawson Ave Non-Store Front Retail (Delivery)
Delivery only Yes
12 No longer
operating
Greenbridge Patient Collective 5940 Matthews St Microbusiness Distribution Manufacturing
Non-Storefront Retail
(Delivery)
No
13 No longer
operating
Ocean Grown Farms 176 Aero Camino Microbusiness Distribution Manufacuring
Non-Storefront Retail
(Delivery)
No
14 No longer
operating
HERBL 759 Ward Drive Distribution Went under receivership. No longer operating
No
15 No longer
operating
HERBL 839 Ward Drive Distribution Went under receivership. No longer operating
No
16 No longer
operating
HERBL 749 Ward Drive Distribution Went under receivership. No longer operating
No
14 Meeting Date: April 15, 2025

Cannabis tax revenues continue to experience ongoing volatility and uncertainty. Staff is projecting $ 630,000 in FY 2025/26 and $ 630,000 in FY 2026/27. These estimates are based on actual data known and based on current operators and do not speculate on the performance of future operators due to the volatility . Figure 5 provides a look back at cannabis business tax revenues since inception through FY 2026/27. Cannabis business tax revenues are assumed to stay flat for the next five years.

Figure 5 - Cannabis Business Tax Revenues (Since Inception)

Franchise Fees

The City collects Franchise Fees from four main service providers (Cable, Electric, Gas, Solid Waste). Each provider of these services has a different payment schedule. Electric and Gas providers make annual payments in April. The Cable provider is on a quarterly payment plan, while Solid Waste fees are collected monthly. Staff is projecting $1.7 million in FY 2025/26 and $1.7 million in FY 2026/27.

Licenses and Service Charges

This revenue category reflects user fees and charges as they relate to business license processing, planning, and building permit fees, staff time charges related to development activity, and library management service charges . Staff is projecting $ 3.1 million in FY 2025/26 and $3.18 million in FY 2026/27.

Other General Fund Revenues

Other revenue categories in the General Fund include Fines and Penalties, Interest and Rent Income, Reimbursements, Miscellaneous Other Revenues, and Transfers -In from Other Funds. Each revenue category and line item has been reviewed for anticipated activity levels for the upcoming fiscal years.
$0.0 $0.0
$0.4
$2.0
$1.7
$1.0
$0.8 $0.6 $0.6 $0.6
401.0%
-11.3% -41.2% -25.4% -17.4% 0.0% 0.0%
-100%
-50%
0%
50%
100%
150%
200%
250%
300%
350%
400%
450%
$0
$1
$2
$3
17/18 18/19 19/20 20/21 21/22 22/23 23/24 24/25 25/26 26/27 Millions
Cannabis Business Tax
Cannabis Business Tax Change from Prior Year
Proposed
15 Meeting Date: April 15, 2025

FY 2025/26 and FY 2026/27 Expenditure Assumptions – General Fund

Overview

The total proposed preliminary General Fund expenditure budget for FY 2025/26 is $53.09 million and $52.5 million in FY 2026/27. When excluding one-time expenditures for special projects, equipment and vehicle replacement, and General Fund support for projects in the CIP, the adjusted operating budget for FY 2025/26 is projected to be $48.4 million and $50 million in FY 2026/27. One-time expenditures are recommended to be supported by various reserve accounts, such as capital equipment reserves to replace certain vehicles and equipment, and CIP project funds that were previously set aside in FY 2024/25.

The proposed budgets have been developed to reflect City Council priorities derived from the Strategic Plan and each department’s Annual Work Program. As part of the ongoing budget process, staff will continue to reconcile and align expenditures with Strategic Plan goals and work program objectives. Detailed line-item information can be found in Attachment 1.

The Capital Improvement Program (CIP) budget is still under development. Updated project funding priorities and available General Fund contributions from unassigned fund balance will be discussed at the upcoming CIP workshop.

Table 7 – Summary of Expenditures by Department

The following table summarizes General Fund expenditures by major categories.

Table 8 – Summary of Expenditures by Major Category

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change General Government 6,090,972 5,748,695 7,393,795 7,119,900 -3.7% 7,391,500 3.8% General Services 2,823,600 3,206,031 4,704,998 3,864,400 -17.9% 4,052,000 4.9% Library 369,363 193,851 1,290,708 419,494 -67.5% 485,394 15.7% Finance 1,391,911 1,715,939 2,069,000 2,161,600 4.5% 2,303,000 6.5% Planning & Env. Review 3,717,494 4,620,554 6,454,230 5,801,450 -10.1% 6,179,300 6.5% Public Works 9,267,171 8,826,564 19,879,545 14,391,400 -27.6% 14,394,100 0.0% Neighborhood Services 2,340,295 2,351,976 3,368,758 3,353,550 -0.5% 3,400,750 1.4% Public Safety 9,157,530 10,733,668 11,548,800 12,309,400 6.6% 12,958,500 5.3% Non-Departmental 1,840,096 892,073 894,200 1,293,100 44.6% 1,293,100 0.0% CIP 1,258,615 2,077,239 17,504,120 2,373,700 -86.4% 0 -100.0% Total Expenditures 38,257,047$ 40,366,590$ 75,108,154$ 53,087,994$ -29.3% 52,457,644$ -1.2% Expenditures by
Department
FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Salaries and Benefits 12,367,361 14,156,671 17,443,500 17,780,900 1.9% 18,509,900 4.1% Operating 23,942,202 23,386,591 38,762,470 32,173,644 -17.0% 33,241,444 3.3% Capital 1,848,010 2,390,379 18,093,984 2,602,500 -85.6% 158,750 -93.9% Transfers 99,474 432,949 808,200 530,950 -34.3% 547,550 3.1% Total Expenditures 38,257,047$ 40,366,590$ 75,108,154$ 53,087,994$ -29.3% 52,457,644$ -1.2% Expenditures by Category
16 Meeting Date: April 15, 2025

Personnel Updates

Personnel costs account for the salaries and benefits for the City employees, including full- time, part-time, City Council , and interns. Based on current assumptions, the personnel budget is estimated a t $21 million or 34% of t he total budget in FY 2025/26 and $21.9 million or 3 5% of the total budget in FY 2026/27. This is a n increase o f $459,800 or 3% over FY 2024/25. The primary cost drivers contributing to this increase include:

 Truing up salary and benefits as vacant positions are filled  Full-year implementatio n of personnel changes and updates made during FY 2024/25, such as adding 2.0 FTE Lead Maintenance Workers  Citywide cost-of-living adjustments (COLA): 5% for City Council, 4% City Manager, and 4% for staff with a January 1st effective date
 Assumptions for new and vacant positions using Salary Step 3 and CalPERS PEPRA rates

A summary of the Full Time Equivalent ( FTE) by department is provided below and compares FTE levels from FY 2022/23.

Table 9 – Summary of FTEs by Department

Additional details of FT E allocations within the departments can be found in the draft Schedule of Authorized Positions provided as Attachment 3. Further information can also be found in each of the department’s Annual Work Program , published on the City’s website.

Summary of Proposed Budgets by Department

The following section summarizes the revised proposed budgets for each Department and highlights major divisions/programs within the department. Budgets have been adjusted to reflect work program items if applicable and compared against original estimates.

Additionally, all salaries and benefits have been adjusted accordingly and will decrease or increase depending on filled vacancies projected at higher or lower estimates . Additional details can be found in the line -item details provided in Attachment 1. It should be noted that while this section primarily covers the General Fund, some of the departments’ divisions and programs rely on special revenue funds for operations. This includes the Library and in Public Works thi s includes Street Lighting, Street Maintenance, and Solid Department FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Actual
FY 2025/26
Amended
FY 2026/27
Proposed
General Government 17.900 18.150 18.250 19.000 19.000
General Services 4.750 5.750 6.750 7.000 7.000
Library Services 17.125 17.125 17.125 17.125 17.125
Finance 12.000 12.000 12.000 12.000 12.000
Planning Environmental Review 19.500 20.500 20.500 19.500 19.500 Public Works 36.000 36.500 39.000 39.000 39.000
Neighborhood Services 10.000 10.500 11.000 11.000 11.000 Grand Total 117.275 120.525 124.625 124.625 124.625
17 Meeting Date: April 15, 2025

Waste. In an effort to keep budget analysis organized, information about the special revenue funds has been included.

General Government

Table 10 summarizes the major divisions within General Go vernment and the revised proposed budgets for each department, followed by a description of updates.

Table 10 – General Government Expenditure Summary

City Council (1100): The o verall budget for FY 2025/26 is proposed at $468,300 and $488,700 in FY 2026/27. Budget updates include the standard cost -of-living increase estimated at 5% for the Mayor and City Council Members.

City Manager (1200): The overall budget for FY 2025/26 is proposed at $2.2 million and $2.2 million in FY 2026/27. The supplies and services budget has been updated, which includes funding in professional services for ballot measure services, polling and outreach, and other special studies and professional services as needed. In ad dition, the Management Assistant posit ion was reclassified in FY 2024/25 Q3 to remove the 25/75 split from the City Manager’s Office to 100% in the General Services department.

City Clerk (1300): The o verall budget for FY 2025/26 is proposed at $773,200 and $843,400 in FY 2026/27. Budget updates include transferring the Planning Commission Clerk position from the Planning department to the City Clerk’s office. Additionally, the FY 2026/27 budget includes the costs for the 2026 Election Cycle.

Support Services (1310): The overall budget for FY 2025/26 is proposed at $190,900 and $194,500 in FY 2026/27. The budget changes resulted from Salary and Benefit true-ups in FY 2024/25 as well as a decrease in postage and office supplies to reflect estimated actual costs.

City Attorney (1400): The overall budget for FY 2025/26 is proposed at $1.09 million and $1.1 million in FY 2026/27. Contract City Attorney services have been adjusted to reflect a Consumer Price Index (CPI) increase in both fiscal years of 3.3%. The City keeps a litigation reserve fund balance of $600,000 to assist with potential legal costs. In addition, the Human Resources Technician position was modified in FY 2024/25 Q3 to remove the 50/50 split from the City Attorney’s Office to 100% in th e Human Resources/Risk Management division.

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change City Council 488,058 400,814 440,900 468,300 6.2% 488,700 4.4% City Manager 1,961,838 1,599,045 2,402,645 2,176,100 -9.4% 2,241,400 3.0% City Clerk 698,754 717,788 859,000 773,200 -10.0% 843,400 9.1% Support Services 0 151,250 203,000 190,900 -6.0% 194,500 1.9% City Attorney 1,084,277 1,034,310 1,192,100 1,086,100 -8.9% 1,125,800 3.7% Community Relations 505,204 590,234 749,000 766,900 2.4% 786,700 2.6% Human Resources/Risk Management1,352,841 1,255,255 1,547,150 1,658,400 7.2% 1,711,000 3.2% Total General Gov. 6,090,972$ 5,748,695$ 7,393,795$ 7,119,900$ -3.7% 7,391,500$ 3.8% General Government
18 Meeting Date: April 15, 2025

Community Relations (1500): The overall budget for FY 2025/26 is proposed at $766,900 and $ 786,700 in FY 2026/27. This budget includes increases in special department supplies and professional services to cover the increasing costs of events (i.e., Dam Dinner, City's 25th Anniversary, and GCC 100th Anniversary).

Human Resources/Risk Management (1600): The overall budget for FY 2025/26 is proposed at $1.7 million and remains the same at $1.7 million in FY 2026/27. The budget includes the transfer of the Human Resources Technician position as stated above in the Human Resources/Risk Management division. Additionally, Insurance and Worker’s Comp increases are reflected in both years.

General Services

Table 11 summarizes the major divisions within General Services and the proposed budgets for each.

Table 11 – General Services Expenditure Summary

Administration (1800): The overall budget for FY 2025/26 is proposed at $1.01 million and $1.07 million in FY 2026/27. The budget changes resulted from Salary and Benefit true - ups in FY 2024/25 as well as an increase for premiums for earthquake insurance . In addition, the Management Assistant position was reclassified as stated above in the City Manager’s Office.

Facilities (1810): The overall budget for FY 2025/26 is proposed at $1.7 million and $1.7 million in FY 2026/27. The budget includes changes resulting from Salary and Benefit true- ups in FY 2024/25. Additionally, reductions were made to reflect the filling of the Project Manager position and the transfer of services to other departments.

Information Technology (1820): The overall budget for FY 2025/26 is proposed at $1.04 million and $1.1 million in FY 2026/27. The budget includes a true-up of Salary and Benefits and an adjustment in IT Management costs to reflect the transition to a new managed services provider.

Fleet (1830): The overall budget for FY 2025/26 is proposed at $158,000 and $160,400 in FY 2026/27. The budget includes a true-up of Salary and Benefits and a reduction to maintenance and vehicles to reflect estimated actual costs.

Purchase of new vehicles is supported by the Capital Equipment reserve, which currently has a balance of $832,388, and is adjusted annually by the annual depreciation expense.

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change General Services Administration 568,696 722,044 1,098,100 1,012,800 -7.8% 1,074,400 6.1% Facilities 1,087,129 1,352,614 1,807,988 1,655,500 -8.4% 1,713,200 3.5% Information Technology 671,345 871,250 1,331,681 1,038,100 -22.0% 1,104,000 6.3% Fleet 496,430 260,123 467,229 158,000 -66.2% 160,400 1.5% Total General Services 2,823,600$ 3,206,031$ 4,704,998$ 3,864,400$ -17.9% 4,052,000$ 4.9% General Services
19 Meeting Date: April 15, 2025

Library

The following two tables summarize the Goleta Library’s proposed budget for the General Fund and Special Revenue Funds (County Per Capita, Measure L, Library DIF, and Grants)

Table 12 – Library Expenditure Summary – General Fund Transfers

Table 13 – Library Expenditure Summary – All Funds
Note: The FY 2024/25 current budget of $2.98 million includes approximately $516,000 in one-time General Fund support related to the temporary relocation of the library.

Library - Goleta (2100): The overall budget for FY 2025/26 is proposed at $2.1 million and $2.3 million in FY 2026/27. Most of the library funding is supported by the City’s special assessment, Measure L, and County Per Capita funding. The budget has been updated to reflect estimated costs. The General Fund funding for the library is approximately $419,494 in FY 2025/26 and $485,394 in FY 2026/27 to support library operations.

Table 14 – Library – Book Van Expenditure Summary – All Funds

Library – Book Van (2110): The overall budget for FY 2025/26 is proposed at $113,000 and $115,100 in FY 2026/27. The funding for the book van is offset by County per Capita funds.

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Library Services - Goleta 369,363 192,615 1,240,708 419,494 -66.2% 485,394 15.7% Library Services - Book Van 0 1,237 50,000 0 -100.0% 0 0.0% Total Library 369,363$ 193,851$ 1,290,708$ 419,494$ -67.5% 485,394$ 15.7% Library (General Fund)
Goleta Library - Sources
(All Funds)
FY 22/23
Actual
FY 23/22
Actual
FY 24/25
Current
FY 25/26
Projected
FY 26/27
Projected
General Fund 369,363 192,615 1,240,708 419,494 485,394
County Per Capita 657,424 641,023 863,120 795,578 816,078 Library Facilities DIF 57,854 1,530 148,000 0 0
Misc - Library Grants 23,807 17,211 43,785 0 0
Library Grant 21,853 0 0 0 0
Library Services (Measure L) 582,363 895,490 686,180 929,928 960,628 Total Revenues and Sources 1,712,664$ 1,747,868$ 2,981,793$ 2,145,000$ 2,262,100$ Goleta Book Van - Sources
and Uses
(All Funds)
FY 22/23
Actual
FY 23/22
Actual
FY 24/25
Current
FY 25/26
Projected
FY 26/27
Projected
General Fund 0 1,237 50,000 0 0
County Per Capita 32,629 88,817 100,800 113,000 115,100 Library Grant 30,017 0 0 0 0
Library Services (Measure L) 0 50,000 50,000 0 0
Total Revenues and Sources 62,646$ 140,054$ 200,800$ 113,000$ 115,100$ 20 Meeting Date: April 15, 2025

Finance

Table 15 summarizes the revised proposed budget for the Finance Department, followed by a description of updates.

Table 15 - Finance Expenditure Summary

Finance (3100): The overall budget for FY 2025/26 is proposed at $2.2 million and $2.3 million in FY 2026/27. The budget includes a true-up of Salary and Benefits and an increase in professional services to cover the full cost allocation plan, and a comprehensive user fee study (every five years).

Planning and Environmental Review

Table 16 summarizes the major divisions within Planning and Environmental Review (PER) and the revised proposed budgets for each division, followed by a description of updates.

Table 16 - Planning and Environmental Review Expenditure Summary

Current Planning (4100): The overall budget for FY 2025/26 is proposed at $2 million and $2.08 million in FY 2026/27. The budget includes a true-up of Salary and Benefits and a decrease in professional services resulting from a reduction of the BBK CEQA Guidelines delaying CEQA Thresholds.

Building and Safety (4200): The overall budget for FY 2025/26 is proposed at $1.6 million and $ 1.7 mill ion in FY 2026/27. Contract services are utilized for building and safety services, and actual expenditures are dependent upon actual building and safety permit activity. Costs are derived from the building and plan check fee revenues generated.

Advanced Planning (4300): The overall budget for FY 2025/26 is proposed at $931,400 and $1.1 million in FY 2026/27. The budget includes a true-up of Salary and Benefits and a reduction to the professional services general plan and zoning code to reflect estimated actual costs for GP updates per State Law/LCP and RRM T17 update per LCP.

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Finance Administration 1,391,911 1,715,939 2,069,000 2,161,600 4.5% 2,303,000 6.5% Total Finance 1,391,911$ 1,715,939$ 2,069,000$ 2,161,600$ 4.5% 2,303,000$ 6.5% Finance
FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Current Planning 1,558,781 1,661,699 2,081,431 2,006,200 -3.6% 2,081,250 3.7% Building & Safety 599,585 902,668 1,553,900 1,617,450 4.1% 1,663,950 2.9% Advanced Planning 625,026 759,087 1,124,727 931,400 -17.2% 1,134,800 21.8% Planning Commission 20,460 118,393 171,000 39,100 -77.1% 39,500 1.0% Sustainability Program 324,642 334,856 518,272 437,500 -15.6% 456,500 4.3% Housing 186,827 407,458 487,600 244,550 -49.8% 254,400 4.0% Administration 402,174 436,392 517,300 525,250 1.5% 548,900 4.5% Total PER 3,717,494$ 4,620,554$ 6,454,230$ 5,801,450$ -10.1% 6,179,300$ 6.5% Planning & Environmental
Review
21 Meeting Date: April 15, 2025

PER Commission (4400): The overall budget for FY 2025/26 is proposed at $39,100 and $39,500 in FY 2026/27. Budget updates include transferring the Planning Commission Clerk position from the Planning department to the City Clerk’s office.

Sustainability Program (4500): The overall budget for FY 2025/26 is proposed at $437,500 and $456,500 in FY 2026/27. The budget includes a decrease in machinery and equipment not required in the next two years.

Housing (4600): The overall budget for FY 2025/26 is proposed at $244,550 and $254,400 in FY 2026/27. The budget includes an increase in Support to Other Agencies – Other for the Housing Authority of the County of Santa Barbara Heritage Ridge Land acquisition loan (30-yr, 3% simple, residual receipt payments).

Administration (4700): The overall budget for FY 2025/26 is proposed at $525,250 and $548,900 in FY 2026/27 and reflects costs as sociated with the Planning Director and Management Assistant that provide the overall administrative support to the operating divisions of the PER Department.

Public Works

Table 17 summarizes the major divisions within Public Works and the revised proposed budgets (General Fund only) for each division, followed by a description of updates.

Additional information on special revenue funds is discussed within the divisions.

Table 17 - Public Works Expenditure Summary (General Fund)

Administration (5100): The overall budget for FY 2025/26 is proposed at $1.2 million and $1.2 million in FY 2026/27. The budget changes resulted from Salary and Benefit true-ups in FY 2024/25.

Transportation and Development Engineering (5200): The overall budget for FY 2025/26 is proposed at $1.8 million and $1.7 million in FY 2026/27. The budget changes resulted from Salary and Benefit true-ups in FY 2024/25 and the transfer of Program 5700 to Program 5200.

Parks and Open Space Maintenance (5400): The overall budget for FY 2025/26 is proposed at $3.7 million and $3.7 million in FY 2026/27. The budget includes a true-up of FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Administration 871,175 972,336 1,178,984 1,195,400 1.4% 1,243,800 4.0% Transportation and Development Engineering1,593,273 2,239,965 5,299,649 1,751,100 -67.0% 1,687,400 -3.6% Facility Maintenance 545 0 0 0 0.0% 0 0.0%
Parks & Open Space Maintenance 1,580,142 1,988,030 3,388,582 3,678,900 8.6% 3,720,700 1.1% Capital Improvement Program 869,464 1,145,393 1,641,764 1,604,000 -2.3% 1,657,000 3.3% Street Lighting 32,229 38,948 39,500 42,800 8.4% 44,500 4.0% Traffic Maintenance & Ops 110,287 676,733 0 0 0.0% 0 0.0% Street Maintenance 4,210,058 1,765,159 8,331,067 6,119,200 -26.5% 6,040,700 -1.3% Solid Waste 0 0 0 0 0.0% 0 0.0%
Total Public Works 9,267,171$ 8,826,564$ 19,879,545$ 14,391,400$ -27.6% 14,394,100$ 0.0% Public Works
22 Meeting Date: April 15, 2025

Salary and Benefits, as well as adding additional cost increases for the new Lead Maintenance Worker position that was approved and implemented in FY 2024/25. In addition, cost increases were implemented to account for utility and maintenance rate increases.

Capital Improvement Program (CIP) (5500): The overall budget for FY 2025/26 is proposed at $1.6 million and $1.7 million in FY 2026/27. The budget includes a true-up of Salary and Benefits and a reduction in costs not required in the next two years. In addition, in FY 2024/25 Q3, the Assistant Engineer position was reclassified to Associate Engineer, and the 25/75 split was reclassified from the Street Lighting department to the 100% CIP department. The Project Manager position was reclassified from 100% CIP to a 25/75 split with the Street Lighting department.

Street Lighting (5600 ): This pr ogram budget is primarily supported by its own special assessment for street lighting, Fund 502. The total budget for FY 2025/26 is $593,300, and FY 2026/27 is proposed at $595,000. The General Fund portion is programmed at $42,800 in FY 2025/26 and $44,500 in FY 2026/27 and accounts for staff time allocations supporting this division. In ad dition, the Assistant Engineer position was reclassified to Associate Engineer, and the Project Manager position program split was reclassified as stated above in the CIP department.

Traffic Ops & Maintenance (5700): The overall budget for FY 2025/26 and FY 2026/27 is $0. The budget was transferred to the Transportation and Development Engineering department.

Street Maintenance (5800): The overall budget for FY 2025/26 is proposed at $8.6 million and $8.6 million in FY 2026/27, which includes the General Fund and other special revenue funds. General Fund support for street maintenance is approximately $ 6.1 million in FY 2025/26 and $6 million in FY 2026/27. The street maintenance division has other special revenue funds dedicated to street expenditures , such as Gas Tax, SB 1 (RMRA) funds, Measure A, and LSTP. The proposed budget for both years includes $ 6.25 million for pavement rehabilitation. The $ 6.25 million is a new appropriation and does not include possible carryovers from the current year budget for pavement rehabilitation. The budget includes a true-up of Salary and Benefits and adds additional cost increases for the new Lead Maintenance Worker position that was approved and implemented in FY 2024/25.

Pavement Program: Within the $ 8.6 million Street Maintenance program budget of all funds, the following budget is programmed for Pavement Rehabilitati on as summarized in Table 18 below.

23 Meeting Date: April 15, 2025

Table 18 - Public Works – Pavement Rehabilitation – All Funds Note: Pavement funding sources from Gas Tax and RMRA-SB 1 are still being evaluated and may be updated. At this time, approximately $6 million annually is anticipated to be available. The next major update on Gas Tax and RMRA-SB 1 revenues for the City will be released in May 2025.

Environmental Services ( Solid Waste and Stormwater) (5900): The Environmental Services division i s primarily supported by its own special revenue fund, Fund 211 . The overall budget for FY 2025/26 and FY 2026/27 is proposed at $1.9 million.

Neighborhood Services

Table 19 summarizes the major divisions within Neighborhood Services and the revised proposed budgets (General Fund only) for each division, followed by a description of updates. Additional information on special revenue funds is discussed within the divisions and can be found in the line-item detail budgets provided in Attachment 1.

Table 19 - Neighborhood Services Expenditure Summary

Neighborhood Services (6100): The overall budget for FY 2025/26 is proposed at $1.02 million and $1. 05 million in FY 2026/27. The budget includes a true up of Salary and Benefits and adjusting the operating budgets accordingly by contracts or anticipated costs.

Homelessness (6200): The overall budget for FY 2025/26 is proposed at $856,900 and $839,700 in FY 2026/27. The budget includes a true up of Salary and Benefits and a reduction of costs to reflect estimated actual costs.

Community Development Block Grant (6300): This program is supported by CDBG federal funding awarded to the City and is part of the City’s Grant Program. Budget is programmed accordingly and adjuste d based on actual CDBG funding received. The overall operating budget for FY 2025/26 and FY 2026/27 is proposed at $73,438.

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change General Fund 3,216,053 656,353 6,298,684 4,100,000 -34.9% 4,100,000 0.0% Gas Tax 1,487,532 78,313 2,219,467 1,000,000 -54.9% 1,000,000 0.0% RMRA - SB1 1,026,433 281,598 1,801,327 850,000 -52.8% 850,000 0.0% Measure A 433,439 189,994 1,174,418 300,000 -74.5% 300,000 0.0% LSTP 33,207 21,029 491,496 0 -100.0% 0 0.0%
Total Pavement 6,196,664$ 1,227,287$ 11,985,392$ 6,250,000$ -47.9% 6,250,000$ 0.0% Estimated FY 24/25 Carryover: 4,206,996$ -$
Estimated FY 25/26 Budget + FY
24/25 Carryover: 10,456,996$
Pavement Rehabilitation Budget
(All Funds)
FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Neighborhood Services 1,060,768 781,363 1,110,658 1,017,100 -8.4% 1,046,400 2.9% Homelessness 358,288 607,691 866,400 856,900 -1.1% 839,700 -2.0% Economic Development 179,643 0 0 0 0.0% 0 0.0%
Parks & Recreation 642,121 731,210 883,500 948,600 7.4% 967,100 2.0% Community Center 99,474 231,712 508,200 530,950 4.5% 547,550 3.1% Total NSPS 2,340,295$ 2,351,976$ 3,368,758$ 3,353,550$ -0.5% 3,400,750$ 1.4% Neighborhood Services
24 Meeting Date: April 15, 2025

Economic Development (64 00): The overall budget for FY 2025/26 and FY 2026/27 is $0. The budget was transferred to the City Manager's Program.

Parks & Recreation (6500): The overall budget for FY 2025/26 is proposed at $948,600 and $967,100 in FY 2026/27. The budget includes truing up the salary and benefits costs and adjusting the operating budgets accordingly by contracts or anticipated costs. Support to Other Agencies is proposed at $ 486,900 in both years, which includes the STOA agreements increase that was recommended by the Human Services Standing Committee.

Table 20 – Community Center – Expenditure Summary – All Funds

Community Center (6510): The Community Center i s primarily supported by its own special revenue fund, Fund 21 7. The overall budget for FY 2025/26 is proposed at $895,450 and $ 913,650 for FY 2026/27. The General Fund portion is programmed at $530,950 in FY 2025/26 and $ 547,550 in FY 2026/27 to support Community Center operations.

Public Safety

Table 21 - Public Safety Expenditure Summary (All Funds)

Police Services (7100): The overall General Fund budget for FY 2025/26 is proposed at $12.3 million and $ 13 million in FY 2026/27. The majority of costs programmed in this budget are related to the police services contract with the County of Santa Barbara Sheriff’s Office that was finalized in September 2023. The new law enforcement services agreement is from July 1, 2023, through June 30, 2027. The future cost of the contract is estimated to be adjusted annually by 5.28% through FY 2026/27.

Police Services are primarily supported by the General Fund , with a small portion of approximately $150,000 from the Citizens Option for Public Safety Fund (COPS 302). The COPS fund will allow for possible General Fund savings of $150,000 , depending on the special revenue growth, which is usually determined in the Fall of each year.

Goleta Community Center -
Sources
(All Funds)
FY 22/23
Actual
FY 23/24
Actual
FY 24/25
Current
FY 25/26
Projected
FY 26/27
Projected
General Fund 99,474 231,712 508,200 530,950 547,550
Community Center 268,102 558,480 918,600 895,450 913,650 Total Revenues and Sources 367,577$ 790,192$ 1,426,800$ 1,426,400$ 1,461,200$ FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Police 9,157,530 10,733,668 11,548,800 12,309,400 6.6% 12,958,500 5.3% Cops Grant - Fund 302 0 0 150,000 150,000 0.0% 150,000 0.0% Total Public Safety 9,157,530$ 10,733,668$ 11,698,800$ 12,459,400$ 6.5% 13,108,500$ 5.2% Public Safety
25 Meeting Date: April 15, 2025

Non-Departmental

This Department accounts for divisions and programs that cannot be attributed specifically to other departments or reflect a function of government services. Items included are typically debt-service related payments, allocations for transfers to reserves, administrative charges, as well as City retiree obligations.

Table 22 summarizes the major divisions within Non -Departmental and the revised proposed budgets (General Fund only) for each division, followed by a description of updates. Additional information on special revenue funds is discussed within the divisions.

Full details can be found in the line-item detail budgets provided in Attachment 1.

Table 22 – Non-Department Expenditure Summary

Debt Service (8100): The overall General Fund budget for FY 2025/26 is proposed at $1.1 million and $ 1.1 million in FY 2026/27. The debt service program budget accounts for ongoing OPEB health premiums, county administration fees for property tax collection and administration, and other charges that are not directly related to specific departments. The budget changes include the expiration of the annual DOF settlement payments of $776,000 that ended June 30, 2025. In addition, the annual debt service payments for the Lease Revenue Bonds were added at $1,134,900 annually.

OPEB health premiums are retiree health costs and are currently estimated at $27,000 each year. Retiree health premiums may be adjusted based on the monthly employer contribution rates for the Public Employees’ Medical and Hospital Care Act (PEM HCA) minimum. The PEMHCA minimum is approximately $158 per month, per retiree for 202 5, which is a 0.6% increase from the prior year. The PEMHCA minimum in 2026 has not yet been released, but staff is estimating $160 , an increase of 1.3%. Additionally, the Successor to RDA Fund (Fund 605) now shows the budgeted appropriations related to the Recognized Obligation Payments Schedule (ROPS) and reflects the FY 2025/26 Debt Schedule for refunded bond activity. Full details can be found in the line-item detail budgets provided in Attachment 1, Exhibit B.

Non-Departmental (8500): The non -departmental program accounts for credit card merchant fee pass-through and General Fund revenue transfers to other funds.

The following table summarizes the General Fund support to the CIP.

Table 23 – Non-Department Expenditure Summary

FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change Debt Service 1,816,073 850,649 859,200 1,134,900 32.1% 1,134,900 0.0% Non-Departmental 24,023 41,425 35,000 158,200 352.0% 158,200 0.0% Total Non-Departmental 1,840,096$ 892,073$ 894,200$ 1,293,100$ 44.6% 1,293,100$ 0.0% Non-Departmental
FY 22/23 FY 23/24 FY 24/25 FY 25/26 % FY 26/27 %
Actuals Actuals Current Proposed Change Proposed Change CIP 1,258,615 2,077,239 17,504,120 2,373,700 -86.4% 0 -100.0% Total CIP 1,258,615$ 2,077,239$ 17,504,120$ 2,373,700$ -86.4% -$ -100.0% Capital Improvement
Program (CIP)
26 Meeting Date: April 15, 2025

The General Fund is utilized to provide gap funding or matching funds for grants when needed or when no other special revenue fund is av ailable. Currently, only $2.4 million is proposed for active ongoing projects and includes funding for the Hollister Avenue Bridge Replacement, the San Jose Creek Channel Fish -Passage Modification Project , and the Goleta Community Center ADA Improvements . There are also other unfunded priority projects that staff is currently evaluating for financing options , and the use of the General Fund may be recommended. Staff is in the process of developing a CIP funding plan for unfunded priority projects that will be coming to Council at a later date. Given the complexities of certain financing mechanisms, reporting to the Council will be more frequent than usual. Additional details with preliminary information will be provided at the CIP Budget Workshop.

Projected Fund Balance over the Next Five Years – General Fund

Below is a recap of the estimated Fund Balance through FY 2029/30. Beginning fund balance figures will be revised once FY 2024/25 is officially closed. Staff anticipate closing the year-end by the end of August 202 5, with updated unaudited figures available in September. These updates will inform you of the final beginning fund balance for the five- year forecast.

27 Meeting Date: April 15, 2025

Table 24 – Summary of Projected Fund Balance

The proposed budget estimates the unassigned fund balance to be at $712,129 for FY 2025/26 and $ 19,213 in FY 2026/27. While this reflects a drawdown for one -time expenditures and CIP support, the City maintains a healthy overall reserve position.

The Ci ty’s fund balance is organized into several categories, each serving a strategic purpose, such as responding to emergencies, stabilizing revenues, funding capital needs, and managing economic risks . They consist of various categories earmarked for certain uses. It will be important to sustain adequate reserves for economic uncertainty, operational stability, creditworthiness, and to hedge against other risks, such as another storm event.

General Fund
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
FY 29/30
Projected
Beginning Fund Balance $ 21,013,167 $ 18,890,655 $ 18,427,995 $ 18,717,376 $ 19,199,504 Operating Revenues 50,965,483 51,994,983 53,755,900 55,272,100 56,828,200 Operating Expenditures 50,194,294 51,873,344 53,316,519 54,439,972 55,588,254 Net Operating Revenues 771,189 121,639 439,381 832,128 1,239,946 Other Sources (Use of Fund
Balance/Reserves) 2,893,700 584,300 150,000 350,000 - One-Time Expenditures 2,893,700 584,300 150,000 350,000 - Total Expenditures 53,087,994 52,457,644 53,466,519 54,789,972 55,588,254 Net Change to Fund Balance $ (2,122,511) $ (462,661) $ 289,381 $ 482,128 $ 1,239,946 Ending Fund Balance $ 18,890,655 $ 18,427,995 $ 18,717,376 $ 19,199,504 $ 20,439,450 General Fund
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
FY 29/30
Projected
Fund Balance Categories
Prepaids and Deposits - - - - - City Hall Solar Removal - - - - - Public Facilities 1,000,667 900,667 750,667 750,667 750,667 Capital Equipment 292,388 236,388 236,388 236,388 236,388 Compensated Leave 515,169 515,169 515,169 515,169 515,169 Risk Management 200,000 200,000 200,000 200,000 200,000 Litigation Defense Fund 400,000 300,000 300,000 300,000 300,000 Contingency Reserves 14,947,208 15,433,463 15,886,924 16,257,663 16,636,596 Sustainability - - - - - OPEB UAL 300,000 300,000 300,000 300,000 300,000 CalPERS UAL 100,000 100,000 100,000 100,000 100,000 Sheriff Contract 150,000 150,000 150,000 150,000 150,000 CIP Project Funding (Next Year) - - - - - IT Reserve 166,574 166,574 166,574 166,574 166,574 CIP Project Funding - - - - - Encumbrances - - - - - FMV Adjustment 106,521 106,521 106,521 106,521 106,521 Unassigned Fund Balance 712,129 19,213 5,133 116,522 977,535 Ending Fund Balance 18,890,655$ 18,427,995$ 18,717,376$ 19,199,504$ 20,439,450$ 28 Meeting Date: April 15, 2025

The City has been successful over the years in not only maintaining its contingency reserve at 33 percent of its operating budget but also in building its unassigned fund balance over time to address revenue fluctuations and unanticipated expenditures. The Governme nt Finance Officers Association (GFOA) recommends cities maintain at least a minimum of 16 percent of unrestricted fund balance, though this is intended as a baseline, and further recommends cities maintain higher reserves based on local conditions and uni que circumstances, which is especially relevant to Goleta due to revenue volatility and timing of cash flows.

The City’s primary risk factors are revenue volatility with dependency on TOT and liquidity with the timing of large primary revenues, such as property tax, only received twice a year, with the first payment in December . In addition, while the City is successful in receiving large grants, cash flow is needed for large reimbursement projects. Additionally, given the RNA, the City does not receive its full property tax allocation, resulting in higher reliance on sources more sensitive to swings in the economy.

Maintaining an adequate total fund balance , including unassigned fund balance, contingency reserves, and other reserve categories. Fund balance is vital for the city’s fiscal health, as it also supports creditworthiness and offers a financial cushion against unforeseen one-time expenses or immediate revenue shortfalls. The City has utilized the fund balance when one-time appropriations are nee ded for capital projects , major maintenance projects, or to immediately address emergency repairs due to storm damage.

Based on current projections, the unassigned fund balance is projected to remain positive over the next five years, averaging around $400,000. Should there be any unanticipated expenditures or significant drops in total revenues resulting in the budget producing a deficit, the operating and capital budget would need to be reviewed thoroughly and adjusted before considering the use of the unassigned fund balance. In addition, the contingency reserve would serve as a backstop for any emergency disasters. The City also has cost reduction strategies that were derived from the pandemic, if necessary, in the future.

Additionally, the City maintains other tools described in the Debt Management Policy, including interfund borrowing (one fund borrows from another that has available resources), bank loans, lines of credit, and other debt instruments , which can be used as needed to manage cash flow or emergencies.

Updated Five-Year Forecast through FY 2029/30 – General Fund

Included in the report is an updated Five -Year Forecast for the General Fund. The Five - Year Forecast shows moderate revenues over expenditures in yea rs three through five, though that is subject to change pending future Council direction and is based on assumptions for FY 2 025/26 and FY 2026/27. The forecast does not consider any major changes or significant amounts of additional funding that is needed for deferred maintenance and the other unfunded priorities that have been discussed over the last year.

This net operating revenues (ongoing revenues minus ongoing expenditures) demonstrate the City ’s ability to support new ongoing personnel, programs, projects, and address increases in pension and other benefit costs, and capacity to take on additional maintenance costs as CIP projects become comp lete. It is important to maintain an 29 Meeting Date: April 15, 2025

adequate spread of net revenues over operating expenditures, as it is a financial indicator demonstrating the City’s ability to support additional capital projects, ongoing maintenance, or take on debt service for futur e infrastructure projects. The following table summarizes the General Fund’s net operating revenue.

Table 25 – Five-Year Forecast - Summary of Net Operating Revenues

Revenues

Revenue projections were made conservatively and developed in conjunction with tax consultants, and staff analyzing historical actuals and working with departments on activity levels of user fees and charges. TOT assumptions were based on trailing twelve months of activity levels and reflect current ADR rates, with minimal increase. Cannabis tax revenues were estimated conservatively based on prior quarter actuals and discussions with operators and will be subject to adjustments as more information becomes known.

Cannabis tax assumptions do not include any changes to the tax rates or new business operators in Goleta. No revenue losses or shocks are assumed in this forecast. The table below summarizes the General Fund revenue forecast through FY 2029/30.

General Fund - Net Operating
Revenue
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
FY 29/30
Projected
Operating Revenues $ 50,965,483 $ 51,994,983 $ 53,755,900 $ 55,272,100 $ 56,828,200 Operating Expenditures $ 50,194,294 $ 51,873,344 $ 53,316,519 $ 54,439,972 $ 55,588,254 Net Operating Revenues 771,189 121,639 439,381 832,128 1,239,946 YoY $ Change (649,550)$ 317,742$ 392,747$ 407,818$ YoY % Change -84.23% 261.22% 89.39% 49.01%
30 Meeting Date: April 15, 2025

Table 26 – Five-Year Forecast - Summary of General Fund Revenues

Expenditures

Expenditure projections in years two through five have been adjusted for one -time expenditures. Salary and benefit growth include estimated CalPERS impact, considering a 6% investment return, and assumes a 4% annual salary and benefit growth. The proposed two-year budgets currently have all vacant and new positions annualized. No new staffing has been factored in for future years. Operating and maintenance assumes a year-over- year growth of appr oximately 2% to 3%. Sheriff contract services assume an annual average of a 5.3% increase. Total one-time expenditures, which include CIP support from the General Fund, will need to be further evaluated based on availability and priority. The table below summarizes the General Fund expenditure forecast through FY 2029/30.

General Fund Revenues
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
FY 29/30
Projected
Property Tax $ 10,086,800 $ 10,381,000 $ 10,723,500 $ 11,077,300 $ 11,442,800 Sales Tax 8,834,400 9,093,700 $ 9,366,500 $ 9,647,400 $ 9,936,800 Transaction and Use Tax 11,000,000 11,000,000 $ 11,627,000 $ 11,975,800 $ 12,335,000 Transient Occupancy Tax 13,700,000 14,111,000 $ 14,534,300 $ 14,970,300 $ 15,419,400 Cannabis Business Tax 630,000 630,000 $ 642,600 $ 655,400 $ 668,500 Franchise Fees 1,681,100 1,681,100 $ 1,714,700 $ 1,748,900 $ 1,783,800 Licenses & Service Charges 3,115,000 3,180,000 $ 3,216,700 $ 3,253,800 $ 3,285,900 Fines & Penalties 216,000 216,000 $ 218,100 $ 220,200 $ 222,400 Interest and Rent Income 1,044,200 1,044,200 $ 1,054,600 $ 1,065,100 $ 1,075,700 Reimbursements 512,900 512,900 $ 512,900 $ 512,900 $ 512,900 Other Revenues 116,000 116,000 $ 116,000 $ 116,000 $ 116,000 Transfers In from Other Funds 29,083 29,083 $ 29,000 $ 29,000 $ 29,000 Total Revenues $ 50,965,483 $ 51,994,983 $ 53,755,900 $ 55,272,100 $ 56,828,200 Total Adjusted Revenues $ 50,965,483 $ 51,994,983 $ 53,755,900 $ 55,272,100 $ 56,828,200 YoY $ Change (540,050)$ 1,029,500$ 1,760,917$ 1,516,200$ 1,556,100$ YoY % Change -1.05% 2.02% 3.39% 2.82% 2.82%
31 Meeting Date: April 15, 2025

Table 27 – Five-Year Forecast - Summary of General Fund Expenditures

Capital Improvement Program (CIP) Workshop

The CIP workshop is currently scheduled to be held on May 6, 2025, with a backup date of May 20, 2025.

FISCAL IMPACTS:

Total General Fund revenues are estimated to b e $ 51 million for FY 2025/26 and $ 52 million in FY 2026/27. Total General Fund expenditures (ongoing costs plus one-time costs) are anticipated to be $53.09 million for FY 2025/26 and $52.5 million in FY 2026/27. When removing one-time expenditures, net operating revenues are approximately $771,189 in FY 2025/26 and $121,639 in FY 2026/27. As stated above, the preliminary budgets are still in draft form, and materials provided at this workshop are not intended to be inclusiv e of the entire recommended budget, which will be finalized and released in June for consideration at the public hearing on June 17, 2025.

The Capital Improvement Program (CIP) budget is still under development and will be discussed at the next budget workshop on May 6, 2025, to allow for a focused discussion of the project priorities. This will include refining the amount of General Fund and Special Revenue Funds that can be utilized to support capital projects.

ALTERNATIVES:

Council may elect not to adopt the attached resolution, thereby leaving the budget as previously approved; however, certain budget recommendations are necessary to meet obligations and financial reporting requirements.

LEGAL REVIEW BY: Isaac Rosen, Acting City Attorney

APPROVED BY: Robert Nisbet, City Manager

General Fund Expenditures
FY 25/26
Projected
FY 26/27
Projected
FY 27/28
Projected
FY 28/29
Projected
FY 29/30
Projected
Salaries and Benefits $ 17,780,900 $ 18,509,900 $ 18,880,098 $ 19,352,100 $ 19,835,903 Operating and Maintenance $ 32,173,644 $ 33,241,444 $ 33,730,121 $ 34,381,571 $ 35,046,051 Capital $ 2,602,500 $ 158,750 $ 308,750 $ 508,750 $ 158,750 Transfers $ 530,950 $ 547,550 $ 547,550 $ 547,550 $ 547,550 Total Operating Expenditures $ 53,087,994 $ 52,457,644 $ 53,466,519 $ 54,789,972 $ 55,588,254 Total One-Time Expenditures
(Includes Capital) $ 2,893,700 $ 584,300 $ 150,000 $ 350,000 $ - Total Expenditures 55,981,694 53,041,944 53,616,519 55,139,972 55,588,254 YoY $ Change (19,126,460)$ (2,939,751)$ 574,575$ 1,523,453$ 448,282$ YoY % Change -25.47% -5.25% 1.08% 2.84% 0.81%
32 Meeting Date: April 15, 2025

ATTACHMENTS:

1. Resolution No.2 5-_ entitled “A Resolution of the City Council of the City of Goleta, California Adopting the Two-Year Budget Plan for Fiscal Years 202 5/26 and 2026/27” (Draft)
Exhibit A. Summary of Sources and Uses
Exhibit B. Summary of Revenue and Appropriations with Department Line -Item Worksheets
Exhibit C. Capital Improvement Program Summaries and Project Sheets Exhibit D. Five-Year Forecast (Revenues Only)
Exhibit E. Interfund Transfers

2. Resolution No.25-_ entitled “A Resolution of the City Council of the City of Goleta, California, Adopting the City’s GANN Limit for Fiscal Year 2025/26” (Draft)

3. Resolution No.25-__ entitled “A Resolution of the City Council of the City of Goleta, California, Adopting a Schedule of Authorized Positions and the City of Goleta Salary Schedule and Classification Plan for Fiscal Year 202 5/26 and Fiscal Year 202 6/27” (Draft)
Exhibit A. City of Goleta Salary Schedule and Classification Plan for Fiscal Year 2025/26 and Fiscal Year 2026/27
Exhibit B. City of Goleta Schedule of Authorized Positions for Fiscal Year 2025/26 and Fiscal Year 2026/27
Exhibit C. Organizational Chart by Position for Fiscal Year 2025/26 and Fiscal Year 2026/27

4. Presentation
33 ATTACHMENT 1:

Resolution No. 25-_ entitled “A Resolution of the City Council of the City of Goleta, California Adopting the Two-Year Budget Plan for Fiscal Years 2025/26 and 2026/27”

34 Attachment 1
RESOLUTION NO. 25-__

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

GOLETA, CALIFORNIA ADOPTING THE TWO-YEAR BU DGET
PLAN FOR FISCAL YEARS 2025/26 AND 2026/27

WHEREAS, the City Council conducted public meetings for the purpose of reviewing the two-year budget plan on April 15, 2025; and

WHEREAS, the City Council has reviewed the proposed final Budget Plan for Fiscal Year 2025/26 and Fiscal Year 2026/27; and

WHEREAS, the Budget Plan is based upon appropriate estimates and financial planning for the City’s operations, services, and capital improvements; and

WHEREAS, all procedural requirements for adopting the City’s Budget Plan have been fulfilled and the City Counci l has been fully informed regarding the City’s current finances, projected revenue, and financial obligations; and

WHEREAS, it is in the public interest for the City Council to adopt the Budget Plan and Capital Improvement Program for fiscal years 2025/26 and 2026/27 as proposed by the City Manager.

NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF
THE CITY OF GOLETA AS FOLLOWS:

SECTION 1: FINDINGS

The City Council finds and declares that the foregoing recitals are true and correct.

SECTION 2: ADOPTION

The Budget Plan Exhibits A -E to this resolution, and incorporated by reference, is approved.

SECTION 3: REAPPROPRIATION/CONTINUED ALLOCATIONS

The City Manager, or designee, is authorized to re -appropriate/continue any unused appropriations for capital projects, special projects, and grant programs at the close of fiscal years 2025/26 and 2026/27.

35 Attachment 1
SECTION 4: CASH FLOW RESERVE FUND

The City Manager, or designee, may appropriate any remaining revenues at the close of fiscal years 2025/26 and 2026/27 into the applicable Unassigned Reserve fund on June 30 of each year.

SECTION 5: BUDGET ADJUSTMENTS

The Budget Plan may be subsequently adjusted as follows:

A. By majority vote of the City Council;

B. By the City Manager, or designee, for all ap propriation transfers of approved allocations between programs and
sections within a City department and between
appropriation units (e.g., salaries and benefits, services and supplies, and capital outlay) within programs , excluding special designation or project appropriations;

C. By Department Directors for appropriation transfers of approved allocations within appropriation units (e.g., salaries and benefits, services and supplies, and capital outlay) within the same programs;

D. Line item expenditures withi n appropriation units in a program are not restricted so long as funding is available in the appropriation unit as a whole;

E. By the Finance Director in cases involving offsetting revenues and expenditures for a specific purpose such as grant related allocations.
36 Attachment 1

SECTION 6: CERTIFICATION

The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED this 17th day of June 2025.

__________________________

PAULA PEROTTE, MAYOR

ATTEST: APPROVED AS TO FORM:

_________________________ __________________________
DEBORAH S. LOPEZ ISAAC ROSEN

CITY CLERK ACTING CITY ATTORNEY

37 Attachment 1

STATE OF CALIFORNIA )
COUNTY OF SANTA BARBARA ) ss.

CITY OF GOLETA )

I, DEBORAH S. LOPEZ, City Clerk of the City of Goleta, California, DO HEREBY CERTIFY that the foregoing Resolution No. 25-__ was duly adopted by the City Council of the City of Goleta at a regular meeting held on the 17th day of June, 2025, by the following vote of the Council:

AYES:

NOES:

ABSENT:

(SEAL)

_________________________
DEBORAH S. LOPEZ

CITY CLERK

38 Summary of Sources and Uses
Exhibit A
FY 2025/26
Fund
No. Fund Name
Actual
Beginning
Balance
July 1, 2025
Revenues Transfers In Total
Sources

GENERAL FUND
101 General 21,013,167 50,936,400 29,083 71,978,650

SPECIAL FUNDS
201 Gas Tax 117,413 941,237 - 1,058,650
202 Transportation 55,055 41,456 - 96,511
203 RMR A 372,298 844,666 - 1,216,964
205 Measure A 455,404 2,431,700 - 2,887,104 206 Measure A- Other (GRANT) - - - -
207 Measure A – Project Connect - 4,207,159 - 4,207,159 208 County Per Capita - Goleta Librar y 99,517 834,861 - 934,378 209 County Per Capita - Buellton Librar y 180,436 165,212 - 345,648 210 County Per Capita - Solvang Library 98,679 189,586 - 288,265 211 Solid Waste 472,330 1,520,300 - 1,992,630 212 Public Safety Donations 11,748 - - 11,748
213 Buellton Librar y - 195,479 - 195,479
214 Solvang Library - 197,555 - 197,555
217 Community Center (97,400) (167,950) 530,950 265,600 220 Transportation Facilities DI F (3,756,656) 223,300 - (3,533,356) 221 Parks & Recreation Facilities DIF (1,762,590) 30,000 - (1,732,590) 222 Public Administration Development Fees (756,640) 7,800 - (748,840) 223 Library Facilities Development Fees (4,043) 2,400 - (1,643) 224 Sheriff Facilities Development Fees (18,863) - - (18,863) 225 Housing-in-Lieu 1,720,078 - - 1,720,078
226 Environmental Programs 174,929 - - 174,929
229 Fire Development Fees (423,578) 13,700 - (409,878) 230 Long Range Development Plan (2,300,000) 3,889,883 - 1,589,883 231 Developer Agreement 345,163 - - 345,163
232 County Fire DIF (GRANT) - - - -
233 OBF - SCE (GRANT) - - - -
234 Storm Drain DIF (54,377) 31,700 - (22,677)
235 Bicycle & Pedestrian DIF (101,999) 7,800 - (94,199) 236 Misc Grants (Library ) - - - -
237 Local Grants - - - -
238 Non-Residential Affordable Housing DIF 309,659 38,000 - 347,659 239 Quimby 8,031,046 1,751,000 - 9,782,046 301 State Park (GRANT) - - - -
302 COPS - Public Safety (GRANT) - - - -
304 Solid Waste - Recycling (GRANT) 39,334 - - 39,334 305 RSTP - State (GRANT) 134,814 - - 134,814
306 LSTP – State (GRANT) 444 - - 444
308 STIP/STIP-TE – State (GRANT) 10,385 - - 10,385
310 CAL FIRE (GRANT) (0) - - (0)
311 Misc. (GRANT) 30 - - 30
317 SSARP (GRANT) - - - -
318 ATP – State (GRANT) - - - -
319 Housing & Community Development State Fund ( G - - - - 320 Cal OES 14,231 - - 14,231
321 TIRCP (GRANT) (0) - - (0)
322 MBHMP (0) - - (0)
323 Cal OES - State - - - -
324 Planning Grants Program (PGP) - - - -
325 Isla Vista Library Gran t - - - -
401 HBP Federal (GRANT) 0 5,454,234 - 5,454,234 402 Community Development Block (GRANT) - 292,918 - 292,918 409 OTS (GRANT) - - - -
417 Highway Safety Improvement Program (GRANT) 5,636 - - 5,636 418 ATP - Federal (GRANT) - - - -
419 TIGER (GRANT) - - - -
420 FHWA - FEMA Reimb (GRANT) 58,107 - - 58,107
421 Hazard Mitigation Grant Program (HMGP) - - - -
423 Coronavirus State & Local Fiscal Recovery Funds - - - - 424 Community Project Funding - - - -
501 Library Services 303,528 626,400 - 929,928
502 Street Lighting 113,162 308,000 - 421,162
503 PEG 275,875 65,000 - 340,875
504 CASp Cert and Training 2,949 - - 2,949
608 IBank - - - -
609 Lease Revenue Bond Proceeds - - - -
610 Sales Tax Revenue Bond Proceeds - - - -
701 Plover Endowment (0) - - (0)
702 Section 115 Trust - Pension 178,405 - - 178,405
703 Section 115 Trust - OPEB 349,988 - - 349,988
SUBTOTAL 25,667,662 75,079,796 560,033 101,307,491 DRAFT
39 Summary of Sources and Uses
Exhibit A
Operating
Expenditures Transfers Out
Capital
Improvement
Projects
Total
Uses
Estimated
Ending
Balance
June 30, 2026
Fund No. Fund Name

GENERAL FUND
50,183,344 530,950 3,119,200 53,833,494 18,145,155 101 General

SPECIAL FUNDS
1,000,000 - 40,000 1,040,000 18,650 201 Gas Tax - - - - 96,511 202 Transportation 850,000 - - 850,000 366,964 203 RMR A 2,034,500 - 97,000 2,131,500 755,604 205 Measure A - - - - - 206 Measure A- Other (GRANT) - - 4,207,159 4,207,159 - 207 Measure A – Project Connect 908,578 - - 908,578 25,800 208 County Per Capita - Goleta Librar y 196,065 - - 196,065 149,583 209 County Per Capita - Buellton Librar y 231,830 - - 231,830 56,435 210 County Per Capita - Solvang Library 1,850,600 - - 1,850,600 142,030 211 Solid Waste - - - - 11,748 212 Public Safety Donations 289,815 - - 289,815 (94,336) 213 Buellton Librar y 258,900 - - 258,900 (61,345) 214 Solvang Library 895,450 - - 895,450 (629,850) 217 Community Center - - - - (3,533,356) 220 Transportation Facilities DI F - - 300,000 300,000 (2,032,590) 221 Parks & Recreation Facilities DIF - - - - (748,840) 222 Public Administration Development Fees - - - - (1,643) 223 Library Facilities Development Fees - - - - (18,863) 224 Sheriff Facilities Development Fees 1,025,000 - - 1,025,000 695,078 225 Housing-in-Lieu 9,400 - - 9,400 165,529 226 Environmental Programs - - - - (409,878) 229 Fire Development Fees - - - - 1,589,883 230 Long Range Development Plan - - - - 345,163 231 Developer Agreement - - - - - 232 County Fire DIF (GRANT) - - - - - 233 OBF - SCE (GRANT) - - - - (22,677) 234 Storm Drain DIF - - - - (94,199) 235 Bicycle & Pedestrian DIF - - - - - 236 Misc Grants (Library ) - - - - - 237 Local Grants - - - - 347,659 238 Non-Residential Affordable Housing DIF - - 3,500,000 3,500,000 6,282,046 239 Quimby - - - - - 301 State Park (GRANT) 150,000 - - 150,000 (150,000) 302 COPS - Public Safety (GRANT) - - - - 39,334 304 Solid Waste - Recycling (GRANT) - - - - 134,814 305 RSTP - State (GRANT) - - - - 444 306 LSTP – State (GRANT) - - - - 10,385 308 STIP/STIP-TE – State (GRANT) - - - - (0) 310 CAL FIRE (GRANT) - - - - 30 311 Misc. (GRANT) - - - - - 317 SSARP (GRANT) - - - - - 318 ATP – State (GRANT) - - - - - 319 Housing & Community Development State Fund (GRANT) - - - - 14,231 320 Cal OES - - - - (0) 321 TIRCP (GRANT) - - - - (0) 322 MBHMP - - - - - 323 Cal OES - State - - - - - 324 Planning Grants Program (PGP) - - - - - 325 Isla Vista Library Gran t - - 1,458,106 1,458,106 3,996,128 401 HBP Federal (GRANT) 73,438 29,083 - 102,521 190,397 402 Community Development Block (GRANT) - - - - - 409 OTS (GRANT) - - - - 5,636 417 Highway Safety Improvement Program (GRANT) - - - - - 418 ATP - Federal (GRANT) - - - - - 419 TIGER (GRANT) - - - - 58,107 420 FHWA - FEMA Reimb (GRANT) - - - - - 421 Hazard Mitigation Grant Program (HMGP) - - - - - 423 Coronavirus State & Local Fiscal Recovery Funds - - - - - 424 Community Project Funding 929,928 - - 929,928 - 501 Library Services 550,500 - - 550,500 (129,338) 502 Street Lighting 60,000 - - 60,000 280,875 503 PEG - - - - 2,949 504 CASp Cert and Training - - - - - 608 IBank - - 7,386,055 7,386,055 (7,386,055) 609 Lease Revenue Bond Proceeds - - - - - 610 Sales Tax Revenue Bond Proceeds 2,000 - - 2,000 (2,000) 701 Plover Endowment - - - - 178,405 702 Section 115 Trust - Pension - - - - 349,988 703 Section 115 Trust - OPEB 61,499,348 560,033 20,107,520 82,166,901 19,140,590 TOTAL DRAFT
40 Summary of Sources and Uses
Exhibit A
FY 2026/27
Fund
No. Fund Name
Estimated
Beginning
Balance
July 1, 2026

Revenues
Transfers
In
Total
Sources

GENERAL FUND
101 General 18,145,155 51,965,900 29,083 70,140,138

SPECIAL FUNDS
201 Gas Tax 18,650 941,237 - 959,887 202 Transportation 96,511 41,456 - 137,967 203 RMR A 366,964 844,666 - 1,211,630 205 Measure A 755,604 2,431,700 - 3,187,304 206 Measure A- Other (GRANT) - - - - 207 Measure A – Project Connec t - - - - 208 County Per Capita - Goleta Librar y 25,800 834,861 - 860,661 209 County Per Capita - Buellton Librar y 149,583 165,212 - 314,795 210 County Per Capita - Solvang Librar y 56,435 189,586 - 246,021 211 Solid Waste 142,030 1,564,409 - 1,706,439 212 Public Safety Donation s 11,748 - - 11,748 213 Buellton Librar y (94,336) 195,479 - 101,143 214 Solvang Librar y (61,345) 197,555 - 136,210 217 Community Cente r (629,850) (184,550) 547,550 (266,850) 220 Transportation Facilities DIF (3,533,356) 3,708,600 - 175,244 221 Parks & Recreation Facilities DIF (2,032,590) 2,098,600 - 66,010 222 Public Administration Development Fees (748,840) 397,300 - (351,540) 223 Library Facilities Development Fees (1,643) 123,800 - 122,157 224 Sheriff Facilities Development Fees (18,863) - - (18,863) 225 Housing-in-Lieu 695,078 88,700 - 783,778 226 Environmental Programs 165,529 - - 165,529 229 Fire Development Fee s (409,878) 186,500 - (223,378) 230 Long Range Development Plan 1,589,883 3,889,883 - 5,479,766 231 Developer Agreemen t 345,163 - - 345,163 232 County Fire DIF (GRANT) - - - - 233 OBF - SCE (GRANT) - - - - 234 Storm Drain DIF (22,677) 168,400 - 145,723 235 Bicycle & Pedestrian DI F (94,199) 70,200 - (23,999) 236 Misc Grants (Library ) - - - - 237 Local Grants - - - - 238 Non-Residential Affordable Housing DI F 347,659 330,900 - 678,559 239 Quimb y 6,282,046 1,807,100 - 8,089,146 301 State Park (GRANT) - - - - 302 COPS - Public Safety (GRANT) (150,000) - - (150,000) 304 Solid Waste - Recycling (GRANT) 39,334 - - 39,334 305 RSTP - State (GRANT) 134,814 - - 134,814 306 LSTP – State (GRANT) 444 - - 444 308 STIP/STIP-TE – State (GRANT) 10,385 - - 10,385 310 CAL FIRE (GRANT) (0) - - (0) 311 Misc. (GRANT) 30 - - 30 317 SSARP (GRANT) - - - - 318 ATP – State (GRANT) - - - - 319 Housing & Community Development State Fund ( - - - - 320 Cal OES 14,231 - - 14,231 321 TIRCP (GRANT) (0) - - (0) 322 MBHMP (0) - - (0) 323 Cal OES - State - - - - 324 Planning Grants Program (PGP ) - - - - 325 Isla Vista Library Gran t - - - - 401 HBP Federal (GRANT) 3,996,128 4,000,000 - 7,996,128 402 Community Development Block (GRANT ) 190,397 292,918 - 483,315 409 OTS (GRANT) - - - - 417 Highway Safety Improvement Program (GRANT ) 5,636 - - 5,636 418 ATP - Federal (GRANT) - - - - 419 TIGER (GRANT) - - - - 420 FHWA - FEMA Reimb (GRANT) 58,107 - - 58,107 421 Hazard Mitigation Grant Program (HMGP ) - - - - 423 Coronavirus State & Local Fiscal Recovery Fund s - - - - 424 Community Project Fundin g - - - - 501 Library Services - 626,400 - 626,400 502 Street Lighting (129,338) 308,000 - 178,662 503 PEG 280,875 65,000 - 345,875 504 CASp Cert and Training 2,949 - - 2,949 608 IBan k - - - - 609 Lease Revenue Bond Proceed s (7,386,055) - - (7,386,055) 610 Sales Tax Revenue Bond Proceed s - - - - 701 Plover Endowmen t (2,000) - - (2,000) 702 Section 115 Trust - Pension 178,405 - - 178,405 703 Section 115 Trust - OPEB 349,988 - - 349,988 SUBTOTAL 19,140,590 77,349,812 576,633 97,067,034 605 RDA Successor – Non Housin g (11,027,803) - - (11,027,803) GRAND TOTAL 8,112,787 77,349,812 576,633 86,039,232 DRAFT
41 Summary of Sources and Uses
Exhibit A
Operating
Expenditures
Transfers
Out
Capital
Improvement
Projects
Total
Uses
Estimated
Ending
Balance
June 30, 2027
Fund
No. Fund Name

GENERAL FUND
51,910,094 547,550 - 52,457,644 17,682,495 101 General

SPECIAL FUNDS
1,040,000 - - 1,040,000 (80,113) 201 Gas Tax - - - - 137,967 202 Transportation 850,000 - - 850,000 361,630 203 RMR A 2,034,500 - - 2,034,500 1,152,804 205 Measure A - - - - - 206 Measure A- Other (GRANT) - - - - - 207 Measure A – Project Connec t 931,178 - - 931,178 (70,517) 208 County Per Capita - Goleta Librar y 197,893 - - 197,893 116,902 209 County Per Capita - Buellton Librar y 234,724 - - 234,724 11,297 210 County Per Capita - Solvang Librar y 1,941,300 - - 1,941,300 (234,861) 211 Solid Waste - - - - 11,748 212 Public Safety Donation s 299,781 - - 299,781 (198,638) 213 Buellton Librar y 267,700 - - 267,700 (131,490) 214 Solvang Librar y 913,650 - - 913,650 (1,180,500) 217 Community Cente r - - 400,000 400,000 (224,756) 220 Transportation Facilities DIF - - 2,600,000 2,600,000 (2,533,990) 221 Parks & Recreation Facilities DIF - - - - (351,540) 222 Public Administration Development Fees - - - - 122,157 223 Library Facilities Development Fees - - - - (18,863) 224 Sheriff Facilities Development Fees 25,000 - - 25,000 758,778 225 Housing-in-Lieu - - - - 165,529 226 Environmental Programs - - - - (223,378) 229 Fire Development Fee s - - - - 5,479,766 230 Long Range Development Plan - - - - 345,163 231 Developer Agreemen t - - - - - 232 County Fire DIF (GRANT) - - - - - 233 OBF - SCE (GRANT) - - - - 145,723 234 Storm Drain DIF - - - - (23,999) 235 Bicycle & Pedestrian DI F - - - - - 236 Misc Grants (Library ) - - - - - 237 Local Grants - - - - 678,559 238 Non-Residential Affordable Housing DI F - - - - 8,089,146 239 Quimb y - - - - 301 State Park (GRANT) 150,000 - - 150,000 (300,000) 302 COPS - Public Safety (GRANT) - - - - 39,334 304 Solid Waste - Recycling (GRANT) - - - - 134,814 305 RSTP - State (GRANT) - - - - 444 306 LSTP – State (GRANT) - - - - 10,385 308 STIP/STIP-TE – State (GRANT) - - - - (0) 310 CAL FIRE (GRANT) - - - - 30 311 Misc. (GRANT) - - - - - 317 SSARP (GRANT) - - - - - 318 ATP – State (GRANT) - - - - - 319 Housing & Community Development State Fund (GRANT ) - - - - 14,231 320 Cal OES - - - - (0) 321 TIRCP (GRANT) - - - - (0) 322 MBHMP - - - - - 323 Cal OES - State - - - - - 324 Planning Grants Program (PGP ) - - - - - 325 Isla Vista Library Gran t - - - - 7,996,128 401 HBP Federal (GRANT) 73,438 29,083 - 102,521 380,794 402 Community Development Block (GRANT ) - - - - - 409 OTS (GRANT) - - - - 5,636 417 Highway Safety Improvement Program (GRANT ) - - - - - 418 ATP - Federal (GRANT) - - - - - 419 TIGER (GRANT) - - - - 58,107 420 FHWA - FEMA Reimb (GRANT) - - - - - 421 Hazard Mitigation Grant Program (HMGP ) - - - - - 423 Coronavirus State & Local Fiscal Recovery Fund s - - - - - 424 Community Project Fundin g 960,628 - - 960,628 (334,228) 501 Library Services 550,500 - - 550,500 (371,838) 502 Street Lighting 60,000 - - 60,000 285,875 503 PEG - - - - 2,949 504 CASp Cert and Training - - - - - 608 IBan k - - 10,000,000 10,000,000 (17,386,055) 609 Lease Revenue Bond Proceed s - - 8,876,402 8,876,402 (8,876,402) 610 Sales Tax Revenue Bond Proceed s 2,000 - - 2,000 (4,000) 701 Plover Endowmen t - - - - 178,405 702 Section 115 Trust - Pension - - - - 349,988 703 Section 115 Trust - OPEB 62,442,386 576,633 21,876,402 84,895,421 12,171,61 4 SUBTOTAL 1,603,309 - - 1,603,309 (12,631,112) 605 RDA Successor – Non Housin g 64,045,695 576,633 21,876,402 86,498,730 (459,498) GRAND TOTAL DRAFT
42 Summary of Revenues
Exhibit B
zz z z z
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed

GENERAL FUND
Taxes
Property Tax 9,332,590$ 9,698,885 $ 9,793,500 $ 9,793,500 $ 10,086,800 $ 10,381,000 $ Sales Tax 8,726,058 8,652,089 9,026,800 9,026,800 8,834,400 9,093,700 Transaction and Use Tax - 5,069,832 11,000,000 11,000,000 11,000,000 11,000,000 Transient Occupancy Tax 13,884,890 14,234,251 13,800,000 13,800,000 13,700,000 14,111,000 Franchise Fee 1,636,443 1,678,956 1,681,050 1,681,050 1,681,100 1,681,100 Cannabis Tax 1,021,742 762,455 630,000 630,000 630,000 630,000 Total 34,601,722$ 40,096,467$ 45,931,350$ 45,931,350$ 45,932,300$ 46,896,800$ Licenses & Service Charges
Legal Deposits Earned 7,300$ -$ 1,000$ 1,000$ 1,000$ 1,000$ Planning Fees 117,807 130,277 124,200 124,200 124,200 124,200 Planning Deposits Earned 329,810 243,707 217,800 217,800 217,800 217,800 Building Permits 456,122 708,483 787,200 1,268,200 1,170,000 1,202,500 Public Works Deposits Earned 32,733 12,332 17,900 17,900 17,900 17,900 PW/Engineering Fees 98,905 91,896 70,800 187,700 187,700 187,700 Solid Waste Roll Off Fees 26,455 23,816 30,000 30,000 30,000 30,000 Business License 539,876 511,681 346,500 346,500 302,500 302,500 Plan Check Fees 397,352 580,969 554,400 1,015,800 923,000 955,500 Other Licenses & Charges 114,501 130,837 129,200 140,900 140,900 140,900 Total 2,120,862$ 2,433,996$ 2,279,000$ 3,350,000$ 3,115,000$ 3,180,000$ Fines and Penalties
Fines & Penalties 170,039$ 223,910$ 166,500$ 216,000$ 216,000$ 216,000$ Total 170,039$ 223,910$ 166,500$ 216,000$ 216,000$ 216,000$ Investment Income
Interest & Rent Income 996,093$ 2,070,886$ 1,030,000$ 1,044,200$ 1,044,200$ 1,044,200$ Total 996,093$ 2,070,886$ 1,030,000$ 1,044,200$ 1,044,200$ 1,044,200$ Reimbursements
Reimbursements 314,505$ 480,586$ 342,900$ 512,900$ 512,900$ 512,900$ Total 314,505$ 480,586$ 342,900$ 512,900$ 512,900$ 512,900$ Other Revenues
Other Revenue 125,585$ 147,119$ 120,500$ 427,000$ 116,000$ 116,000$ Total 125,585$
147,119$ 120,500$ 427,000$ 116,000$ 116,000$ TOTAL GENERAL FUND $ 38,328,806 $ 45,452,965 $ 49,870,250 $ 51,481,450 $ 50,936,400 $ 51,965,900 Transfers In
Transfers In Other Funds 28,558$ 160,156$ 54,100$ 24,083$ 29,083$ 29,083$ Total 28,558$ 160,156$ 54,100$ 24,083$ 29,083$ 29,083$ TOTAL GENERAL FUND + TRANSFERS $ 38,357,365 $ 45,613,120 $ 49,924,350 $ 51,505,533 $ 50,965,483 $ 51,994,983 DRAFT
43 Summary of Revenues
Exhibit B

SPECIAL FUNDS
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed
201 Gas Tax
Intergovernmental 812,596$ 876,830$ 912,346$ 906,237$ 906,237$ 906,237$ Use of Property & Interest Earnings 43,796 77,809 60,000 60,000 35,000 35,000 Total $ 856,392 $ 954,639 $ 972,346 $ 966,237 $ 941,237 $ 941,237 202 TDA
Intergovernmental 35,762$ 35,806$ 36,400$ 36,456$ 36,456$ 36,456$ Use of Property & Interest Earnings 4,480 12,149 8,000 8,000 5,000 5,000 Total $ 40,242 $ 47,956 $ 44,400 $ 44,456 $ 41,456 $ 41,456 203 Road Maintenance and Repair Account
Intergovernmental 729,671$ 843,729$ 846,786$ 824,666$ 824,666$ 824,666$ Use of Property & Interest Earnings 23,541 45,109 30,000 30,000 20,000 20,000 Total $ 753,212 $ 888,837 $ 876,786 $ 854,666 $ 844,666 $ 844,666 205 Measure A
Other Taxes 2,265,948$ 2,250,748$ 2,281,700$ 2,281,700$ 2,281,700$ 2,281,700$ Use of Property & Interest Earnings 111,017 303,554 230,000 230,000 150,000 150,000 Other Revenue - - - - - -
Total $ 2,376,965 $ 2,554,301 $ 2,511,700 $ 2,511,700 $ 2,431,700 $ 2,431,700 206 Measure A- Other
Intergovernmental -$ 202,090$ -$ 2,428,757$ -$ -$ Total $ - $ 202,090 $ - $ 2,428,757 $ - $ - 207 Measure A Project Connect
Intergovernmental -$ -$ -$ 4,207,159$ 4,207,159$ -$ Total $ - $ - $ - $ 4,207,159 $ 4,207,159 $ -
208 County Per Capita
Intergovernmental 729,425$ 800,992$ 788,500$ 788,500$ 829,861$ 829,861$ Use of Property & Interest Earnings 3,088 16,656 9,500 9,500 5,000 5,000 Other Revenue - - - - - -
Total $ 732,513 $ 817,648 $ 798,000 $ 798,000 $ 834,861 $ 834,861 Transfers in Other Funds -$ 51,237$ 100,000$ 100,000$ -$ -$ Total + Transfers $ 732,513 $ 868,885 $ 898,000 $ 898,000 $ 834,861 $ 834,861 209 County Per Capita - Buellton
Intergovernmental 157,255$ 161,891$ 162,659$ 162,659$ 165,212$ 165,212$ Use of Property & Interest Earnings 3,374 9,497 - - - - Total $ 160,629 $ 171,388 $ 162,659 $ 162,659 $ 165,212 $ 165,212 210 County Per Capita - Solvang
Intergovernmental 180,468$ 186,265$ 185,872$ 185,872$ 189,586$ 189,586$ Use of Property & Interest Earnings 3,098 6,992 - - - - Total $ 183,566 $ 193,257 $ 185,872 $ 185,872 $ 189,586 $ 189,586 211 Solid Waste
License & Service Charges 1,293,463$ 1,360,341$ 1,427,500$ 1,427,500$ 1,470,300$ 1,514,409$ Fines & Penalties - 705 - - - -
Other Revenue 242,896 47,848 25,000 25,000 25,000 25,000 Use of Property & Interest Earnings 35,957 79,058 55,000 55,000 25,000 25,000
Total $ 1,572,315 $ 1,487,952 $ 1,507,500 $ 1,507,500 $ 1,520,300 $ 1,564,409 Transfers in Other Funds -$ -$ -$ -$ -$ -$
Total + Transfers $ 1,572,315 $ 1,487,952 $ 1,507,500 $ 1,507,500 $ 1,520,300 $ 1,564,409 212 Public Safety Donations
Other Revenue -$ -$ -$ -$ -$ -$
Use of Property & Interest Earnings (17,870) - - - - - Total $ (17,870) $ - $ - $ - $ - $ -
213 Buellton Library
Intergovernmental 193,729$ 193,729$
193,729$ 193,729$ 193,729$ 193,729$ Fines & Penalties 128 364 750 750 750 750
Use of Property & Interest Earnings 2,579 2,400 - - - - Other Revenue 1,548 1,901 1,000 1,000 1,000 1,000
Total $ 197,984 $ 198,393 $ 195,479 $ 195,479 $ 195,479 $ 195,479 DRAFT
44 Summary of Revenues
Exhibit B
SPECIAL FUNDS Continued
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed
214 Solvang Library
Intergovernmental 184,855$ 184,855$ 184,855$ 184,855$ 184,855$ 184,855$ Fines & Penalties 794 845 1,000 1,000 1,000 1,000
Use of Property & Interest Earnings 1,683 1,376 - - - - Other Revenue 8,755 19,102 11,700 36,700 11,700 11,700 Total $ 196,087 $ 206,178 $ 197,555 $ 222,555 $ 197,555 $ 197,555 217 Community Center
Other Revenue 168,628$ 326,768$ 363,000$ 363,000$ 363,000$ 363,000$ Total $ 168,628 $ 326,768 $ 363,000 $ 363,000 $ 363,000 $ 363,000 Transfers in Other Funds 99,474$ 231,712$ 508,200$ 508,200$ -$ -$ Total + Transfers $ 268,102 $ 558,480 $ 871,200 $ 871,200 $ 363,000 $ 363,000 220 Transportation Facilities DIF
Impact Fees 14,068$ 314,240$ 3,056,400$ 1,499,400$ 223,300$ 3,708,600$ Use of Property & Interest Earnings 261,149 490,188 85,000 85,000 - - Other Revenue - 106,140 - - - -
Total $ 275,217 $ 910,568 $ 3,141,400 $ 1,584,400 $ 223,300 $ 3,708,600 221 Parks & Recreation Facilities DIF
Impact Fees 2,192$ 313,625$ 2,052,000$ 123,143$ 30,000$ 2,098,600$ Use of Property & Interest Earnings 178,323 355,501 65,000 65,000 - - Total $ 180,515 $ 669,126
$ 2,117,000 $ 188,143 $ 30,000 $ 2,098,600 222 PAF DIF
Impact Fees 570$ 48,548$ 395,900$ 32,000$ 7,800$ 397,300$ Other Revenue - - - - - -
Use of Property & Interest Earnings (1,339) 529 - - - - Total $ (770) $ 49,077 $ 395,900 $ 32,000 $ 7,800 $ 397,300 223 Library Facilities Development Fees
Impact Fees 177$ 13,208$ 148,000$ 10,000$ 2,400$ 123,800$ Use of Property & Interest Earnings 4,837 8,400 - - - - Total $ 5,015 $ 21,608 $ 148,000 $ 10,000 $ 2,400 $ 123,800 224 Sheriff DIF
Impact Fees -$ -$ 28,200$ -$ -$ -$
Use of Property & Interest Earnings 2,917 6,720 - - - - Total $ 2,917 $ 6,720 $ 28,200 $ - $ - $ - 225 Housing In-Lieu DIF
Impact Fees -$ -$ -$ -$ -$ 88,700$
Use of Property & Interest Earnings 26,356 59,020
9,700 9,700 - -
Total $ 26,356 $ 59,020 $ 9,700 $ 9,700 $ - $ 88,700 Transfers in Other Funds -$ 200,000$ 250,000$ 250,000$ -$ -$
Total + Transfers $ 26,356 $ 259,020 $ 259,700 $ 259,700 $ - $ 88,700 226 Environmental Programs
Other Revenue -$ -$ -$ -$ -$ -$
Use of Property & Interest Earnings 3,580 8,247 1,300
1,300 - -
Total $ 3,580 $ 8,247 $ 1,300 $ 1,300 $ - $ - 229 Fire DIF
Impact Fees 921$ 170,838$ 318,700$
51,700$ 13,700$ 186,500$
Use of Property & Interest Earnings 70,838 164,641 26,200 26,200 - - Total $ 71,759 $ 335,480 $ 344,900 $ 77,900 $ 13,700 $ 186,500 230 Long Range Development Plan
Other Revenue -$ 2,300,000$ -$ 3,889,883$ 3,889,883$ 3,889,883$ Use of Property & Interest Earnings 368 - - - - -
Total $ 368 $ 2,300,000 $ - $ 3,889,883 $ 3,889,883 $ 3,889,883
DRAFT
45 Summary of Revenues
Exhibit B
SPECIAL FUNDS Continued
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed
231 Developer Agreements
Other Revenue -$ -$ -$ 1,600,199$ -$ -$
Donations - - - - - -
Use of Property & Interest Earnings - - - - - -
Total $ - $ - $ - $ 1,600,199 $ - $ -
232 County Fire DIF
Intergovernmental -$ -$ -$ 849,514$ -$ -$
Total $ - $ - $ - $ 849,514 $ - $ -
233 OBF - SCE
Intergovernmental -$ -$ -$ -$ -$ -$
Total $ - $ - $ - $ - $ - $ -
234 Storm Drain DIF
Use of Property & Interest Earnings 8,255$ 26,147$ 4,000$ 4,000$ -$ -$
Impact Fees 2,319 196,698 180,000 130,100 31,700 168,400 Total $ 10,574 $ 222,846 $ 184,000 $ 134,100 $ 31,700 $ 168,400 235 Bicycle & Pedestrian DIF
Use of Property & Interest Earnings 2,160$ 11,017$ -$ -$ -$ -$ Impact Fees 571 41,781 72,700 32,000 7,800 70,200
Total $ 2,731 $ 52,798 $ 72,700 $ 32,000 $ 7,800 $ 70,200 236 Misc Grants - Library
Intergovernmental 17,778$ 19,782$ -$ 15,327$ -$ -$ Use of Property & Interest Earnings - - - - - -
Total $ 17,778 $ 19,782 $ - $ 15,327 $ - $ - 237 Local Grants
Intergovernmental -$ 75,000$ -$ 90,833$
-$ -$
Total $ - $ 75,000 $ - $ 90,833 $ - $ -
238 NON-RESIDENTIAL AFFORDABLE HOUSING DIF
Impact Fees 6,361$ -$ 332,900$ 357,000$
38,000$ 330,900$
Use of Property & Interest Earnings (2) 300 - - - - Total $ 6,359 $ 300 $ 332,900 $ 357,000 $ 38,000 $ 330,900 239 QUIMBY
Impact Fees -$ 3,119,040$ -$ 1,751,000$ 1,751,000$ 1,807,100$ Use of Property & Interest Earnings - 12,755 - 3,148,251 - - Total $ - $ 3,131,795 $ - $ 4,899,251 $ 1,751,000 $ 1,807,100
301 State Dept of Parks and Recreation
Intergovernmental -$ -$ -$ 927,952$ -$ -$
Total $ - $ - $ - $ 927,952 $ - $ -
302 COPS - Public Safety
Intergovernmental 165,271$ 186,159$
150,000$ 194,663$ -$ -$
Use of Property & Interest Earnings - - - - - -
Total $ 165,271 $ 186,159 $ 150,000 $ 194,663 $ - $ - 304
Recycling Grant
Intergovernmental 46,605$ 109,029$
-$ -$ -$ -$
Use of Property & Interest Earnings - - - - - -
Total $ 46,605 $ 109,029 $ - $ - $ - $ - 305 RSTP Grant
Intergovernmental -$ -$ -$ 565,315$ -$ -$
Use of Property & Interest Earnings - -
- - - -
Total $ - $ - $ - $ 565,315 $ - $ -
306 LSTP Grant
Intergovernmental -$ -$ -$ 733,109$ -$ -$
Use of Property & Interest Earnings - -
- - - -
Total $ - $ - $ - $ 733,109 $ - $ -
DRAFT
46 Summary of Revenues
Exhibit B
SPECIAL FUNDS Continued
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed
308 STIP
Intergovernmental -$ -$ -$ 11,386,694$ -$ -$ Use of Property & Interest Earnings - - - - - -
Total $ - $ - $ - $ 11,386,694 $ - $ -
310 CAL FIRE GRANT
Intergovernmental -$ -$ -$ -$ -$ -$
Use of Property & Interest Earnings -
286,985 - 1,421,887 - -
Total $ - $ 286,985 $ - $ 1,421,887 $ - $ - 311 Misc Grants
Intergovernmental 316,265$ 16,727$
30,000$ 265,508$ -$ -$
Use of Property & Interest Earnings - - - - - -
Total $ 316,265 $ 16,727 $ 30,000 $ 265,508 $ - $ - 314
SCG
Intergovernmental -$ -$ -$ -$ -$ -$
Total $ - $ - $ - $ - $ - $ -
317 SSARTP Grant
Intergovernmental -$ 51,240$ -$ 1,760$
-$ -$
Total $ - $ 51,240 $ - $ 1,760 $ - $ -
318 ATP - State
Intergovernmental -$ -$ -$ 3,319,000$ -$ -$ Total $ - $ - $ - $ 3,319,000 $ - $ -
Transfers in Other Funds -$ -$ -$ 40,000$ -$ -$
Total + Transfers $ - $ - $ - $ 3,359,000 $ - $ - 319 Housing & Community Development
Intergovernmental 80,265$ 140,462$
-$ 729,866$ -$ -$
Total $ 80,265 $ 140,462 $ - $ 729,866 $ - $ - 320 Cal OES
Intergovernmental -$ -$ -$ -$ -$ -$
Total $ - $ - $ - $ - $ - $ -
321 TIRCP
Intergovernmental 938,149$ 521,489$
-$ 14,858,500$ -$ -$
Total $ 938,149 $ 521,489 $ - $ 14,858,500 $ - $ - 322 MBHMP
Intergovernmental 1,093,425$ 592,390$
-$ 2,328,618$ -$ -$
Total $ 1,093,425 $ 592,390 $ - $ 2,328,618 $ - $ - 323 Cal OES - State
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ Intergovernmental - (3)
- - - -
Total $ - $ (3) $ - $ - $ - $ -
324 Planning Grants Program (PGP)
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ Intergovernmental 107,790 -
- - - -
Total $ 107,790 $ - $ - $ - $ - $ -
325 California State Library Grant
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ Intergovernmental -
14,100 - 4,264,460 - -
Total $ - $ 14,100 $ - $ 4,264,460 $ - $ - 401 HBP - Highway Bridge Replacement Program
Intergovernmental 230,098$ 3,328,627$ -$ 24,554,983$ 5,454,234$ 4,000,000$ Total $ 230,098 $ 3,328,627 $ - $ 24,554,983 $ 5,454,234 $ 4, 000,000
402 Community Development Block Grant
Intergovernmental 209,949$ 456,696$ 292,918$ 561,971$ 292,918$ 292,918$ Total $ 209,949 $ 456,696 $ 292,918 $ 561,971 $ 292,918 $ 292,918 DRAFT
47 Summary of Revenues
Exhibit B
SPECIAL FUNDS Continued
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed
409 OTS-Office of Traffic Safety
Intergovernmental -$ 19,372$ -$ 88,187$ -$ -$ Total $ - $ 19,372 $ - $ 88,187 $ - $ -
416 BPMP - Bridge Prev. Maint
Intergovernmental -$ -$ -$ -$ -$ -$
Total $ - $ - $ - $ - $ - $ -
417 Highway Safety Improvement Prog.

Intergovernmental -$ -$ -$ 3,120,100$ -$ -$ Total $ - $ - $ - $ 3,120,100 $ - $ -
418 ATP - Federal
Intergovernmental -$ -$ -$ 14,640,000$ -$ -$ Total $ - $ - $ - $ 14,640,000 $ - $ -
419 TIGER
Intergovernmental -$ -$ -$ -$ -$ -$
Total $ - $ - $ - $ - $ - $ -
420 FHWA - FEMA Reimbursement
Intergovernmental -$ -$ -$ 87,746$ -$ -$
Total $ - $ - $ - $ 87,746 $ - $ -
421 Hazard Mitigation Grant Program
Intergovernmental -$ 3,236,922$
-$ 621,698$ -$ -$
Total $ - $ 3,236,922 $ - $ 621,698 $ - $ - 422 CARES Act
Use of Property & Interest Earnings -$ -$ -$ -$ -$ -$ Intergovernmental - -
- - - -
Total $ - $ - $ - $ - $ - $ -
423 CORONAVIRUS STATE & LOCAL FISCAL RECOVERY FUNDS
Intergovernmental 825,000$ 4,057,630$
-$ 1,051,360$ -$ -$
Total $ 825,000 $ 4,057,630 $ - $ 1,051,360 $ - $ - 424 COMMUNITY PROJECT FUNDING
Intergovernmental -$ -$ -$ 3,000,000$ -$ -$ Total $ - $ - $ - $ 3,000,000 $ - $ -
425 United State Dept of Agriculture
Intergovernmental -$ -$ -$ 1,000,000$ -$ -$ Total $ - $ - $ - $ 1,000,000 $ - $ -
501 Library Services
Other Taxes 558,778$ 603,576$
626,400$ 626,400$ 626,400$ 626,400$ Use of Property & Interest Earnings 15,587 44,496 2,000 2,000 - - Other Revenue - - - - - -
Total $ 574,365 $ 648,072 $ 628,400 $ 628,400 $ 626,400 $ 626,400 502 Street Lighting
Other Taxes 305,377$ 307,831$ 308,000$ 308,000$ 308,000$ 308,000$ Use of Property & Interest Earnings 4,036 13,936 - - - - Total $ 309,413 $ 321,767 $ 308,000 $ 308,000 $ 308,000 $ 308,000 503 PEG
Other Taxes 56,793$ 51,781$ 60,000$ 60,000$ 60,000$ 60,000$ Use of Property & Interest Earnings 3,540 11,573 8,500 8,500 5,000 5,000 Total $ 60,333 $ 63,354 $ 68,500 $ 68,500 $ 65,000 $ 65,000 504 CASp Cert & Training
Use of Property & Interest Earnings 630$ 1,788$ -$ 55,000$ -$ -$ Total $ 630 $ 1,788 $ - $ 55,000 $ - $ - DRAFT
48 Summary of Revenues
Exhibit B
SPECIAL FUNDS Continued
FY2022/23
Actual
FY2023/24
Actual
FY2024/25
Adopted
FY2024/25
Adopted Revised
FY2025/26
Proposed
FY2026/27
Proposed
605 RDA Successor – Non Housing
Intergovernmental 1,148,844 $ 756,579 $ 1,145,134 $ 1,145,134 $ - $ -$ Use of Property & Interest Earnings 34,389 25,064 12,000 12,000 - - Total $ 1,183,233 $ 781,643 $ 1,157,134 $ 1,157,134 $ - $ - 608
IBank
Loan Proceeds -$ -$ -$ -$ -$ -$
Total $ - $ - $ - $ - $ - $ -
701 Plover Endowment
Use of Property & Interest Earnings 1,974$ 5,784$ 4,000$ 7,000$ -$ -$
Total $ 1,974 $ 5,784 $ 4,000 $ 7,000 $ - $ - 702 Section 115 Trust - Pension
Use of Property & Interest Earnings 10,147$ 16,586$ -$ -$ -$ -$
Total $ 10,147 $ 16,586 $ - $ - $ - $ - Transfers in Other Funds -$ -$ -$ -$ -$ -$
Total + Transfers $ 10,147 $ 16,586 $ - $ - $ - $ -
703 Section 115 Trust - OPEB
Use of Property & Interest Earnings 19,905$ 32,537$ -$ -$ -$ -$
Total $ 19,905 $ 32,537 $ - $ - $ - $ - Transfers in Other Funds -$ -$ -$ -$ -$ -$
Total + Transfers $ 19,905 $ 32,537 $ - $ - $ - $ -
TOTAL SPECIAL FUNDS LESS TRANSFERS 13,995,880$ 30,852,368$ 17,330,249$ 120,307,001$ 24,674,346$ 25,931,462$
TOTAL SPECIAL FUNDS 14,095,355$ 31,284,080 $ 18,088,449 $ 121,065,201 $ 24,674,346 $ 25,931,462 $ CITYWIDE REVENUES LESS TRANSFERS 52,324,687 76,305,333 67,200,499 $ 171,788,451 $ 75,610,746 $ 77,897,362 CITYWIDE REVENUES $ 52,452,719 $ 76,897,201 $ 68,012,799 $ 172,570,734 $ 75,639,829 $ 77,926,445 DRAFT
49 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed GENERAL FUND - 101 2 6.26% 6.70% 3.49% 5.59% 146.89%
Property Tax Secured 101-80-8500-40000 3,532,850.85$ 3,769,588.15$ 3,901,200.00$ 3,901,200.00$ 4,119,300.00$ 4,250,000.00$ Property Tax Unsecured 101-80-8500-40001 149,876.77 140,945.14 155,000.00 155,000.00 157,800.00 162,800.00 Property Tax-Unitary 101-80-8500-40002 35,066.65 37,855.35 33,800.00 33,800.00 36,500.00 36,500.00 Property Tax In-Lieu of VLF 101-80-8500-40003 4,354,087.00 4,685,214.00 4,837,500.00 4,837,500.00 4,907,200.00 5,065,700.00 Property Tax Supplemental 101-80-8500-40004 152,155.66 103,315.22 50,000.00 50,000.00 50,000.00 50,000.00 Property Tax HOX 101-80-8500-40005 15,738.32 15,566.24 16,000.00 16,000.00 16,000.00 16,000.00 RDA TI Pass-thru 101-80-8500-40006 654,459.65 755,011.34 650,000.00 650,000.00 650,000.00 650,000.00 Real Property Transfer Tax 101-80-8500-40400 438,354.62 191,389.16 150,000.00 150,000.00 150,000.00 150,000.00 Property Tax Revenue 9,332,589.52$ 9,698,884.60$ 9,793,500.00$ 9,793,500.00$ 10,086,800.00$ 10,381,000.00$ Sales Tax 101-80-8500-40100 8,726,058.34$ 8,652,088.98$ 9,026,800.00$ 9,026,800.00$ 8,834,400.00$ 9,093,700.00$ Sales Tax In-Lieu 101-80-8500-40101 - - - - - - Sales Tax Revenue 8,726,058.34$ 8,652,088.98$ 9,026,800.00$ 9,026,800.00$ 8,834,400.00$ 9,093,700.00$ Transaction and Use Tax 101-80-8500-40150 -$ 5,069,832.38$ 11,000,000.00$ 11,000,000.00$ 11,000,000.00$ 11,000,000.00$ Transaction and Use T
ax Revenue -$ 5,069,832.38$ 11,000,000.00$ 11,000,000.00$ 11,000,000.00$ 11,000,000.00$ Transient Occupancy Tax 101-80-8500-40200 13,884,889.53$ 14,234,250.58$ 13,800,000.00$ 13,800,000.00$ 13,536,000.00$ 13,942,000.00$ Transient Occupancy Tax -
STVR 101-80-8500-40201 - - - - 164,000.00 169,000.00 Transient Occupancy Tax Revenue 13,884,889.53$ 14,234,250.58$ 13,800,000.00$ 13,800,000.00$ 13,700,000.00$ 14,111,000.00$ Cannabis Tax 101-80-8500-40300 1,021,742.02$ 762,454.51$ 630,000.00$ 630,000.00$ 630,000.00$ 630,000.00$ Cannabis Tax 1,021,742.02$ 762,454.51$ 630,000.00$ 630,000.00$ 630,000.00$ 630,000.00$ Franchise Fee - Cable 101-80-8500-41200 283,964.37$ 258,903.34$ 231,800.00$ 231,800.00$ 231,800.00$ 231,800.00$ Franchise Fee - Electric 101-80-8500-41201 583,158.39 601,725.66 650,000.00 650,000.00 650,000.00 650,000.00 Franchise Fee - Gas 101-80-8500-41202 130,299.83 151,078.84 155,500.00 155,500.00 155,500.00 155,500.00 Franchise Fee - Solid
Waste 101-80-8500-41203 639,020.28 667,248.32 643,750.00 643,750.00 643,800.00 643,800.00 Franchise Fee Revenue 1,636,442.87$ 1,678,956.16$ 1,681,050.00$ 1,681,050.00$ 1,681,100.00$ 1,681,100.00$ License - General & Misc 101-80-8500-41000 349,739.36$ 347,292.00$ 180,000.00$ 180,000.00$ 180,000.00$ 180,000.00$ License - Cannabis 101-80-8500-41001 183,057.00 157,552.00 160,000.00 160,000.00 116,000.00 116,000.00 Licens
e - Tobacco 101-80-8500-41002 7,080.00 6,837.00 6,500.00 6,500.00 6,500.00 6,500.00 License - Maruijuana
Delivery 101-80-8500-41003 - - - - - - Permits - Building 101-40-4200-41100 456,121.67 708,482.65 787,200.00 1,268,200.00 1,170,000.00 1,202,500.00 Permits - Planning 101-40-4100-41101 117,807.34 130,276.59 124,200.00 124,200.00 124,200.00 124,200.00 Plan Checking Services 101-80-8500-45200 397,352.37 580,968.95 554,400.00 1,015,800.00 923,000.00 955,500.00 Roll Off Fees 101-50-5900-41206 26,455.00 23,816.00 30,000.00 30,000.00 30,000.00 30,000.00 Permits - Encroachment &
Transportation 101-50-5200-41208 93,625.42 90,028.50 70,800.00 187,700.00 187,700.00 187,700.00 Other Licenses and Permits 101-50-5100-41209 5,280.00 1,867.00 - - - - Other Licenses and Permits 101-60-6100-41209 2,609.00 3,938.00 - - - - Other Licenses and Permits 101-80-8500-41209 9,321.00 13,795.29 1,300.00 13,000.00 13,000.00 13,000.00 Management Fee 101-80-8500-45100 82,600.00 86,800.00 91,200.00 91,200.00 91,200.00 91,200.00 EV Charging Stations 101-40-4500-45203 - - - - - - Developer Deposits Earned 101-10-1400-45300 7,299.88 - 1,000.00 1,000.00 1,000.00 1,000.00 Developer Depos
its Earned 101-40-4100-45300 329,809.98 243,706.64 217,800.00 217,800.00 217,800.00 217,800.00 Developer Deposits Earned 101-50-5200-45300 32,733.00 12,332.00 17,900.00 17,900.00 17,900.00 17,900.00 Copies 101-20-2100-45901 1,881.15 4,058.07 1,500.00 1,500.00 1,500.00 1,500.00 Copies 101-80-8500-45901 48.00 28.80 200.00 200.00 200.00 200.00 Merchant Card Service Fee 101-80-8500-45902 18,041.56 22,216.96 35,000.00 35,000.00 35,000.00 35,000.00 License & Service Charge Revenue 2,120,861.73$ 2,433,996.45$ 2,279,000.00$ 3,350,000.00$ 3,115,000.00$ 3,180,000.00$ Towing Fines 101-70-7100-42000 21,320.00$ 15,560.00$ 20,000.00$ 20,000.00$ 20,000.00$ 20,000.00$ Civil Code Violations 101-70-7100-42001 44,251.61 33,566.10 45,000.00 45,000.00 45,000.00 45,000.00 Parking Fines 101-70-7100-42002 54,215.62 69,377.09 55,000.00 55,000.00 55,000.00 55,000.00 Criminal Code Violations 101-80-8500-42100 12,905.53 13,919.05 10,000.00 21,500.00 21,500.00 21,500.00 Penalties and Costs on
Delinquent Taxes 101-20-2100-42101 8,213.87 11,147.67 7,500.00 7,500.00 7,500.00 7,500.00 Administrative Citations 101-40-4100-42110 - 64,552.60 9,000.00 32,500.00 32,500.00 32,500.00 Penalties and Cos
ts on
Delinquent Taxes 101-80-8500-42101 29,132.09 15,787.94 20,000.00 34,500.00 34,500.00 34,500.00 Fines & Penalties Revenue 170,038.72$ 223,910.45$ 166,500.00$ 216,000.00$ 216,000.00$ 216,000.00$ Interest Revenue 101-80-8500-43000 958,686.13$ 1,550,853.18$ 950,000.00$ 950,000.00$ 950,000.00$ 950,000.00$ Adjustment 101-80-8500-43001 (89,120.49) 412,595.85 - - - - Property Rental 101-20-2100-43100 5,740.00 8,297.00 6,000.00 6,000.00 6,000.00 6,000.00 Property Rental 101-80-8500-43100 85,750.08 68,600.63 30,000.00 30,000.00 30,000.00 30,000.00 Park Reservation 101-80-8500-43101 35,037.00 30,539.00 26,000.00 40,200.00 40,200.00 40,200.00 DRAFT
50 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed Leases 101-80-8500-43102 - - 18,000.00 18,000.00 18,000.00 18,000.00 Interest & Rent Revenue 996,092.72 $ 2,070,885.66$ 1,030,000.00 $ 1,044,200.00 $ 1,044,200.00 $ 1,044,200.00 $ Interfund Reimbursements 101-30-3100-45400 23,474.21$ 21,618.05 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ 25,000.00 $ Interfund Reimbursements 101-40-4100-45400 - 946.12 - - - - Interfund Reimbursements 101-40-4300-45400 - 2,840.00 - - - - Interfund Reimbursements 101-50-5400-45400 - - - 50,000.00 50,000.00 50,000.00 Interfund Reimbursements 101-50-5500-45400 211,179.58 284,950.60 300,000.00 300,000.00 300,000.00 300,000.00 Interfund Reimbursements 101-50-5600-45400 - 3,869.65 - - - - Claims Reimbursement -
FEMA 101-80-8500-44601 - 126,123.55 - - - - Interfund Reimbursements 101-80-8500-45400 24,385.11 37,477.69 17,900.00 137,900.00 137,900.00 137,900.00 Claims Reimbursement 101-80-8500-46004 55,466.46 2,759.97 - - - - Reimbursement Revenue 314,505.36 $ 480,585.63 $ 342,900.00 $ 512,900.00 $ 512,900.00 $ 512,900.00 $ Motor Vehicle License Fees 101-80-8500-44100 33,513.17$ 40,385.44 $ 40,000.00 $ 51,500.00 $ 51,500.00 $ 51,500.00$ SB90 Reimburse
ments 101-80-8500-44401 - - - - - - Grant Proceeds - Federal 101-80-8500-44600 - - - - - - Miscellaneous Revenue 101-80-8500-46000 21,205.23 7,167.18 - - - - Rebates 101-80-8500-46002 1,390.66 2,895.17 - - - - Donations 101-90-9130-46003 - - - 250,000.00 - - Donations 101-20-2100-46003 68,977.40 93,897.13 80,000.00 125,000.00 64,000.00 64,000.00 Cash Over (Short) 101-80-8500-46007 46.25 84.96 - - - - Cash Over (Short) 101-20-2100-46007 (119.27) 22.79 - - - - Sale of Property & Goods 101-18-1830-46008 - 2,375.00 - - - - Sale of Property & Goods 101-20-2100-46008 572.04 291.74 500.00 500.00 500.00 500.00 Lease Revenue Bonds 101-80-8100-49103 - - - - - - Other Revenues 125,585.48$ 147,119.41$ 120,500.00$ 427,000.00$ 116,000.00$ 116,000.00$ 38,328,806.29$ 45,452,964.81$ 49,870,250.00$ 51,481,450.00$ 50,936,400.00$ 51,965,900.00$ Transf
ers In from General
Fund 101-80-8500-49000 -$ -$ -$ -$ -$ -$ Transfers In from CDBG 101-80-8500-49001 28,558.25 31,945.22 54,100.00 24,083.00 29,083.00 29,083.00 Proceeds of Loans 101-90-9101-49102 - - - - - - Transfers In from OBF-SCE
Fund 101-90-9056-49010 - 128,210.41 - - - - Transfers In 28,558.25$ 160,155.63$ 54,100.00$ 24,083.00$ 29,083.00$ 29,083.00$ 38,357,364.54$ 45,613,120.44$ 49,924,350.00$ 51,505,533.00$ 50,965,483.00$ 51,994,983.00$

TOTAL GENERAL FUND

REVENUES

TOTAL GENERAL FUND
REVENUES + TRANSFERS
DRAFT
51 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed GAS TAX - 201
Interest Revenue 201-80-8500-43000 40,177.85$ 63,180.44 $ 60,000.00 $ 60,000.00 $ 35,000.00 $ 35,000.00 $ Interest - Fair Market Value
Adjustment 201-80-8500-43001 3,617.94 14,628.47 - - - - Gas Tax Section 2103 201-80-8500-44000 266,467.96 297,414.36 308,444.00 302,335.00 302,335.00 302,335.00 Gas Tax Section 2105 201-80-8500-44001 186,113.50 198,342.77 206,379.00 206,379.00 206,379.00 206,379.00 Gas Tax Section 2106 201-80-8500-44002 100,373.01 106,598.45 110,076.00 110,076.00 110,076.00 110,076.00 Gas Tax Section 2107 201-80-8500-44003 253,641.84 268,474.16 281,447.00 281,447.00 281,447.00 281,447.00 Gas Tax Section 2107.5 201-80-8500-44004 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 6,000.00 Traffic Congestion Relief 201-80-8500-44005 - - - - - - Total Revenue 856,392.10 $ 954,638.65 $ 972,346.00 $ 966,237.00 $ 941,237.00 $ 941,237.00 $ TRANSPORTATION - 202
Interest Revenue 202-80-8500-43000 5,027.20$ 9,946.87 $ 8,000.00 $ 8,000.00 $ 5,000.00 $ 5,000.00 $ Interest - Fair Market Value
Adjustment 202-80-8500-43001 (547.41) 2,202.32 - - - - Local Transportation Fund 202-80-8500-44700 35,762.16 35,806.31 36,400.00 36,455.69 36,455.69 36,455.69 Total Revenue 40,241.95 $ 47,955.50 $ 44,400.00 $ 44,455.69 $ 41,455.69 $ 41,455.69 $ Road Maintenance and Repair Account - 203
Interest Revenue 203-80-8500-43000 22,251.38$ 36,668.29 $ 30,000.00 $ 30,000.00 $ 20,000.00 $ 20,000.00 $ Interest - Fair Market Value
Adjustment 203-80-8500-43001 1,290.06 8,440.21 - - - - Gas Tax Section 2032(h)(2) 203-80-8500-44006 729,671.01 843,728.86 846,786.00 824,666.00 824,666.00 824,666.00 Total Revenue 753,212.45 $ 888,837.36 $ 876,786.00 $ 854,666.00 $ 844,666.00 $ 844,666.00 $ MEASURE A - 205
Sales Tax-County Measure
A 205-80-8500-40102 2,265,948.06$ 2,250,747.57 $ 2,281,700.00 $ 2,281,700.00 $ 2,281,700.00 $ 2,281,700.00 $ Interest Revenue 205-80-8500-43000 125,866.35 252,470.01 230,000.00 230,000.00 150,000.00 150,000.00 Interest - Fair Market Value
Adjustment 205-80-8500-43001 (14,849.37) 51,083.58 - - - - Interfund Reimbursements 205-80-8500-45400 - - - - - - Sales Tax Revenue Bonds 205-80-8100-49104 - - - - - - Total Revenue 2,376,965.04 $ 2,554,301.16 $ 2,511,700.00 $ 2,511,700.00 $ 2,431,700.00 $ 2,431,700.00 $ MEASURE A OTHER - 206
Grant Proceeds - Other
Agencies 206-90-9002-44701 - $ - $ - $ 365,315.00$ - $ - $ Grant Proceeds - Other
Agencies 206-90-9006-44701 - - - 438,378.00 - - Grant Proceeds - Other
Agencies 206-90-9007-44701 - - - 181,320.00 - - Grant Proceeds - Other
Agencies 206-90-9062-44701 - - - 422,950.00 - - Grant Proceeds - Other
Agencies 206-90-9070-44701 - 52,800.00 - - - - Grant Proceeds - Other
Agencies 206-90-9087-44701 - 149,289.84 - 710.16 - - Grant Proceeds - Other
Agencies 206-90-9088-44701 - - - 298,187.00 - - Grant Proceeds - Other
Agencies 206-90-9099-44701 - - - 297,500.00 - - Grant Proceeds - Other
Agencies 206-90-9110-44701 - - - 424,397.00 - - Total Revenue - $ 202,089.84$ - $ 2,428,757.16$ - $ - $ MEAS. A PROJECT CONNECT - 207
Grant Proceeds - Other
Agencies 207-90-9002-44701 - $ - $ - $ 4,207,159.00$ 4,207,159.00 $ - $ Total Revenue - $ - $ - $ 4,207,159.00$ 4,207,159.00 $ - $ COUNTY PER CAPITA - 208
Interest Revenue 208-80-8500-43000 3,890.71$ 13,754.87 $ 9,500.00 $ 9,500.00 $ 5,000.00 $ 5,000.00 $ Interest - Fair Market Value
Adjustment 208-80-8500-43001 (802.53) 2,901.39 - - - - County Per Capita 208-20-2100-44702 729,425.00 788,491.50 788,500.00 788,500.00 817,361.00 817,361.00 County Additional 208-20-2110-44706 - 12,500.50 - - 12,500.00 12,500.00 Interfund Reimbursements 208-20-2100-45400 - - - - - - Miscellaneous Revenue 208-80-8500-46000 - - - - - - Total Revenue 732,513.18 $ 817,648.26 $ 798,000.00 $ 798,000.00 $ 834,861.00 $ 834,861.00 $ Transfers In from General
Fund 101 208-20-2110-49000 - $ 1,236.77$ 50,000.00 $ 50,000.00 $ - $ - $ Transfers In from Library
Special Tax Measure L 208-20-2110-49007 - 50,000.00 50,000.00 50,000.00 - - Transfers In - $ 51,236.77$ 100,000.00 $ 100,000.00 $ - $ - $ Total Revenue + Transfers 732,513.18 $ 868,885.03 $ 898,000.00 $ 898,000.00 $ 834,861.00 $ 834,861.00 $ DRAFT
52 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed COUNTY PER CAPITA - BUELLTON- 209
Interest Revenue 209-80-8500-43000 4,259.74$ 7,480.35 $ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 209-80-8500-43001 (885.98) 2,016.27 - - - - County Per Capita 209-20-2200-44702 88,896.00 90,114.00 94,300.00 94,300.00 93,435.00 93,435.00 County Additional 209-20-2200-44706 68,359.00 71,777.00 68,359.00 68,359.00 71,777.00 71,777.00 Total Revenue 160,628.76 $ 171,387.62 $ 162,659.00 $ 162,659.00 $ 165,212.00 $ 165,212.00 $ COUNTY PER CAPITA - SOLVANG- 210
Interest Revenue 210-80-8500-43000 3,853.70$ 5,144.94 $ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 210-80-8500-43001 (755.22) 1,846.75 - - - - County Per Capita 210-20-2300-44702 88,896.00 90,114.00 94,300.00 94,300.00 93,435.00 93,435.00 County Additional 210-20-2300-44706 91,572.00 96,151.00 91,572.00 91,572.00 96,151.00 96,151.00 Total Revenue 183,566.48 $ 193,256.69 $ 185,872.00 $ 185,872.00 $ 189,586.00 $ 189,586.00 $ SOLID WASTE - 211
Franchise Fee - Solid Waste 211-80-8500-41203 1,293,463.37$ 1,360,341.30 $ 1,427,500.00 $ 1,427,500.00 $ 1,470,300.00 $ 1,514,409.00 $ Interest Revenue 211-80-8500-43000 38,506.24 64,044.40 55,000.00 55,000.00 25,000.00 25,000.00 Interest - Fair Market Value
Adjustment 211-80-8500-43001 (2,549.72) 14,438.09 - - - - Permits - Encroachment &
Transportation 211-50-5900-41208 - 576.00 - - - - Administrative Citations 211-50-5900-42110 - 705.00 - - - - Interfund Reimbursements 211-50-5900-45400 10,290.93 22,847.70 - - - - Miscellaneous Revenue 211-50-5900-46000 232,604.58 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 Total Revenue 1,572,315.40 $ 1,487,952.49 $ 1,507,500.00 $ 1,507,500.00 $ 1,520,300.00 $ 1,564,409.00 $ Transfers In from Other
Funds 211-80-8500-49000 - $ - $ - $ - $ - $ - $ Total Revenue + Transfers 1,572,315.40 $ 1,487,952.49 $ 1,507,500.00 $ 1,507,500.00 $ 1,520,300.00 $ 1,564,409.00 $ PUBLIC SAFETY DONATION - 212
Interest Revenue 212-80-8500-43000 (18,183.50)$ - $ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 212-80-8500-43001 313.60 - - - - - Total Revenue (17,869.90) $ - $ - $ - $ - $ - $ BUELLTON LIBRARY - 213
Penalties and Costs on
Delinquent Taxes 213-20-2200-42101 127.90$ 363.75 $ 750.00 $ 750.00 $ 750.00 $ 750.00 $ Interest Revenue 213-80-8500-43000 2,420.44 2,043.13 - - - - Interest - Fair Market Value
Adjustment 213-80-8500-43001 157.50 354.41 - - - - Property Rental 213-20-2200-43100 1.00 2.00 - - - - Payment from Other Cities 213-20-2200-44703 193,729.00 193,729.00 193,729.00 193,729.00 193,729.00 193,729.00 Copies 213-20-2200-45901 660.25 904.45 500.00 500.00 500.00 500.00 Donations 213-20-2200-46003 319.38 408.19 100.00 100.00 100.00 100.00 Sale of Property & Goods 213-20-2200-46008 568.40 588.37 400.00 400.00 400.00 400.00 Miscellaneous Revenue 213-20-2200-46000 - - - - - - Total Revenue 197,983.87 $ 198,393.30 $ 195,479.00 $ 195,479.00 $ 195,479.00 $ 195,479.00 $ SOLVANG LIBRARY - 214
Penalties and Costs on
Delinquent Taxes 214-20-2300-42101 794.00$ 845.38 $ 1,000.00$ 1,000.00 $ 1,000.00 $ 1,000.00 $ Interest Revenue 214-80-8500-43000 1,604.70 1,375.90 - - - - Interest - Fair Market Value
Adjustment 214-80-8500-43001 77.86 - - - - - Property Rental 214-20-2300-43100 - - - - - - Payment from Other Cities 214-20-2300-44703 184,855.00 184,855.00 184,855.00 184,855.00 184,855.00 184,855.00 Copies 214-20-2300-45901 826.85 694.15 200.00 200.00 200.00 200.00 Donations 214-20-2300-46003 545.22 10,147.09 10,000.00 35,000.00 10,000.00 10,000.00 Miscellaneous Revenue 214-20-2300-46000 0.09 (0.20) - - - - Sale of Property & Goods 214-20-2300-46008 7,383.15 8,261.10 1,500.00 1,500.00 1,500.00 1,500.00 Total Revenue 196,086.87 $ 206,178.42 $ 197,555.00 $ 222,555.00 $ 197,555.00 $ 197,555.00 $ COMMUNITY CENTER - 217
Property Rental 217-60-6510-43100 1,990.00$ 37,310.73 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ 75,000.00 $ Leases 217-60-6510-43102 116,638.00 248,307.48 248,000.00 248,000.00 248,000.00 248,000.00 Membership & Classes 217-60-6510-45202 - 50.00 - - - - Utility Reimbursement 217-60-6510-45401 - 40,726.77 40,000.00 40,000.00 40,000.00 40,000.00 Donations 217-60-6510-46003 50,000.00 358.00 - - - - Interest Revenue 217-80-8500-43000 - 15.06 - - - - Total Revenue 168,628.00 $ 326,768.04 $ 363,000.00 $ 363,000.00 $ 363,000.00 $ 363,000.00 $ Transfers In from Other
Funds - Fund 101 217-60-6510-49000 99,474.41$ 231,711.85 $ 508,200.00 $ 508,200.00 $ - $ - $ Total Revenue + Transfers 268,102.41 $ 558,479.89 $ 871,200.00 $ 871,200.00 $ 363,000.00 $ 363,000.00 $ DRAFT
53 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed TRANSPORTATION FACILITIES DIF - 220
DIF - Facilities -
Transportation 220-80-8500-40500 14,068.00$ 314,240.00 $ 3,056,400.00$ 1,499,400.00 $ 223,300.00 $ 3,708,600.00 $ Interest Revenue 220-80-8500-43000 254,261.34 387,758.51 85,000.00 85,000.00 - - Interest - Fair Market Value
Adjustment 220-80-8500-43001 6,887.46 102,429.97 - - - - DIF - Facilities -
Transportation 220-90-9042-40500 - 106,140.00 - - - - Total Revenue 275,216.80 $ 910,568.48 $ 3,141,400.00$ 1,584,400.00 $ 223,300.00 $ 3,708,600.00 $ PARKS & RECREATION FACILITIES DIF - 221
DIF - Quimby 221-80-8500-40501 - $ - $ 1,751,000.00$ - $ - $ 1,807,100.00$ DIF - Facilities - Parks &
Rec - Residential 221-80-8500-40502 1,280.06 89,650.07 101,900.00 24.95 - 103,100.00 DIF - Facilities - Parks &
Rec-Res (Active Imp) 221-80-8500-40503 473.44 33,158.25 37,700.00 9.23 - 38,100.00 DIF - Facilities - Parks &
Rec-Res (Passive Land) 221-80-8500-40504 320.01 22,412.52 25,500.00 6.24 - 25,800.00 DIF - Facilities - Parks &
Rec-Res (Passive Imp) 221-80-8500-40505 118.36 8,289.56 9,400.00 2.31 - 9,500.00 DIF - Facilities - Parks &
Rec - Comm & Ind 221-80-8500-40506 - 93,507.21 73,900.00 71,900.00 17,500.00 67,200.00 DIF-Facilities-Parks & Rec-
Comm & Ind (Active Imp) 221-80-8500-40507 - 34,584.86 27,300.00 26,600.00 6,500.00 24,800.00 DIF-Facilities-Parks & Rec-
Comm & Ind (Pass Land) 221-80-8500-40508 - 23,376.80 18,500.00 18,000.00 4,400.00 16,800.00 DIF-Facilities-Parks & Rec-
Comm & Ind(Pass Imp) 221-80-8500-40509 - 8,646.21 6,800.00 6,600.00 1,600.00 6,200.00 Interest Revenue 221-80-8500-43000 182,739.82 273,454.35 65,000.00 65,000.00 - - Interest - Fair Market Value
Adjustment 221-80-8500-43001 (4,417.01) 82,046.16 - - - - Total Revenue 180,514.68 $ 669,125.99 $ 2,117,000.00$ 188,142.73 $ 30,000.00$ 2,098,600.00$ PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
DIF - Facilities - Public
Administration 222-80-8500-40510 569.86$ 48,548.17$ 395,900.00 $ 32,000.00 $ 7,800.00 $ 397,300.00$ Interest Revenue 222-80-8500-43000 9.00 634.38 - - - - Interest - Fair Market Value
Adjustment 222-80-8500-43001 (1,348.39) (105.27) - - - - Interfund Reimbursements 222-80-8500-45400 - - - - - - Total Revenue (769.53) $ 49,077.28$ 395,900.00 $ 32,000.00 $ 7,800.00 $ 397,300.00$ LIBRARY FACILITIES DEVELOPMENT FEES - 223
DIF - Facilities - Library 223-80-8500-40511 177.41$ 13,208.15$ 148,000.00 $ 10,000.00 $ 2,400.00 $ 123,800.00$ Interest Revenue 223-80-8500-43000 4,684.37 6,639.51 - - - - Interest - Fair Market Value
Adjustment 223-80-8500-43001 153.02 1,760.01 - - - - Total Revenue 5,014.80 $ 21,607.67 $ 148,000.00 $ 10,000.00 $ 2,400.00 $ 123,800.00$ SHERIFF FACILITIES DEVELOPMENT FEES - 224
DIF - Facilities - Police 224-80-8500-40515 - $ - $ 28,200.00$ - $ - $ - $ Interest Revenue 224-80-8500-43000 3,033.52 5,463.02 - - - - Interest - Fair Market Value
Adjustment 224-80-8500-43001 (116.38) 1,257.05 - - - - Total Revenue 2,917.14 $ 6,720.07 $ 28,200.00 $ - $ - $ - $ HOUSING-IN-LIEU - 225
Housing In-Lieu 225-80-8500-40600 - $ - $ - $ - $ - $ 88,700.00$ Interest Revenue 225-80-8500-43000 27,121.24 47,919.27 9,700.00 9,700.00 - - Interest - Fair Market Value
Adjustment 225-80-8500-43001 (764.80) 11,100.91 - - - - Total Revenue 26,356.44 $ 59,020.18 $ 9,700.00 $ 9,700.00 $ - $ 88,700.00$ Transfers In from General
Fund 225-40-4600-49000 - $ 200,000.00$ 250,000.00 $ 250,000.00 $ - $ - $ Total Revenue + Transfers 26,356.44 $ 259,020.18 $ 259,700.00 $ 259,700.00 $ - $ 88,700.00$ ENVIRONMENTAL PROGRAMS - 226
Interest Revenue 226-80-8500-43000 3,722.83$ 6,704.38 $ 1,300.00 $ 1,300.00 $ - $ - $ Interest - Fair Market Value
Adjustment 226-80-8500-43001 (142.83) 1,542.69 - - - - Total Revenue 3,580.00 $ 8,247.07 $ 1,300.00 $ 1,300.00 $ - $ - $ FIRE DEVELOPMENT FEES - 229
DIF - Facilities - Fire 229-80-8500-40512 920.83$ 170,838.31$ 318,700.00 $ 51,700.00 $ 13,700.00 $ 186,500.00 $ Interest Revenue 229-80-8500-43000 73,582.52 134,486.01 26,200.00 26,200.00 - - Interest - Fair Market Value
Adjustment 229-80-8500-43001 (2,744.56) 30,155.22 - - - - Total Revenue 71,758.79 $ 335,479.54 $ 344,900.00 $ 77,900.00 $ 13,700.00 $ 186,500.00 $ DRAFT
54 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed LONG RANGE DEVELOPMENT PLAN - 230
LRDP Agreement Payments 230-80-8500-40601 - $ 2,300,000.00$ - $ 3,889,883.09$ 3,889,883.09 $ 3,889,883.09 $ Interest Revenue 230-80-8500-43000 368.38 - - - - - Total Revenue 368.38 $ 2,300,000.00$ - $ 3,889,883.09$ 3,889,883.09 $ 3,889,883.09 $ DEVELOPER AGREEMENT - 231
Developer Agreement
Revenue 231-90-9002-40602 - $ - $ - $ 1,600,199.00$ - $ - $ Total Revenue - $ - $ - $ 1,600,199.00$ - $ - $ COUNTY FIRE DIF - 232
Grant Proceeds - Other
Agencies 232-90-9025-44701 - $ - $ - $ 849,514.34$ - $ - $ Total Revenue - $ - $ - $ 849,514.34$ - $ - $ OBF - SCE - 233
Grant Proceeds - Other
Agencies 233-90-9056-44701 - $ - $ - $ - $ - $ - $ Total Revenue - $ - $ - $ - $ - $ - $ STORM DRAIN DIF - 234
DIF - Facilities - Storm &
Drain 234-80-8500-40513 2,318.59$ 196,698.39$ 180,000.00 $ 130,100.00 $ 31,700.00 $ 168,400.00 $ Interest Revenue 234-80-8500-43000 11,476.29 21,771.71 4,000.00 4,000.00 - - Interest - Fair Market Value
Adjustment 234-80-8500-43001 (3,220.91) 4,375.69 - - - - Total Revenue 10,573.97 $ 222,845.79 $ 184,000.00 $ 134,100.00 $ 31,700.00 $ 168,400.00 $ BICYCLE & PEDESTRIAN DIF - 235
DIF - Facilities - Bicycle &
Pedestrian 235-80-8500-40514 570.62$ 41,780.87$ 72,700.00 $ 32,000.00 $ 7,800.00 $ 70,200.00 $ Interest Revenue 235-80-8500-43000 4,776.30 9,131.74 - - - - Interest - Fair Market Value
Adjustment 235-80-8500-43001 (2,616.24) 1,885.49 - - - - Total Revenue 2,730.68 $ 52,798.10 $ 72,700.00 $ 32,000.00 $ 7,800.00 $ 70,200.00 $ MISC GRANTS - LIBRARY - 236
Interest Revenue 236-80-8500-43000 - $ - $ - $ - $ - $ - $ Grant Proceeds - Other
Agencies 236-20-2100-44701 15,628.00 17,607.00 - 15,327.00 - - Grant Proceeds - Other
Agencies 236-20-2200-44701 2,150.00 2,175.00 - - - - Total Revenue 17,778.00 $ 19,782.00 $ - $ 15,327.00$ - $ - $ LOCAL GRANTS - 237
Grant Proceeds - Other
Agencies 237-10-1200-44701 - $ 75,000.00$ - $ - $ - $ - $ Grant Proceeds - Other
Agencies 237-40-4500-44701 - - - 83,333.00 - - Grant Proceeds - Other
Agencies 237-60-6510-44701 - - - 7,500.00 - - Total Revenue - $ 75,000.00$ - $ 90,833.00$ - $ - $ NON-RESIDENTIAL AFFORDABLE HOUSING DIF - 238
DIF - Facilities - Non-Res
Affordable Housing 238-80-8500-40516 6,361.34$ - $ 332,900.00$ 357,000.00 $ 38,000.00 $ 330,900.00 $ Interest Revenue 238-80-8500-43000 68.68 243.92 - - - - Interest - Fair Market Value
Adjustment 238-80-8500-43001 (71.15) 56.13 - - - - Total Revenue 6,358.87 $ 300.05 $ 332,900.00$ 357,000.00 $ 38,000.00 $ 330,900.00 $ QUIMBY - 239
DIF - Quimby 239-80-8500-40501 - $ 3,119,040.00$ - $ 1,751,000.00$ 1,751,000.00 $ 1,807,100.00 $ Interest Revenue 239-80-8500-43000 - 19,834.38 - - - - Interest - Fair Market Value
Adjustment 239-80-8500-43001 - (7,079.04) - - - - Transfers In from Park DIF
(221) 239-80-8500-49017 - - - 3,148,251.00 - - Total Revenue - $ 3,131,795.34$ - $ 4,899,251.00$ 1,751,000.00 $ 1,807,100.00 $ State Dept of Parks and Recreation - 301
Refer to CIP Grant
Revenues 301-90-9035-44400 - $ - $ - $ - $ - $ - $ Grant Proceeds – State 301-90-9074-44400 - - - 750,000.00 - - Grant Proceeds – State 301-90-9113-44400 - - - 177,952.00 - - Total Revenue - $ - $ - $ 927,952.00$ - $ - $ DRAFT
55 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed COPS - PUBLIC SAFETY GRANT - 302
Interest Revenue 302-80-8500-43000 - $ - $ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 302-80-8500-43001 - - - - - - Grant Proceeds - State 302-80-8500-44400 165,271.22 186,158.96 150,000.00 194,663.46 - - Total Revenue 165,271.22 $ 186,158.96 $ 150,000.00 $ 194,663.46 $ - $ - $ SOLID WASTE - RECYCLING GRANT - 304
Interest Revenue 304-80-8500-43000 - $ - $ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 304-80-8500-43001 - - - - - - Grant Proceeds - State 304-50-5900-44400 46,605 109,029 - - - - Total Revenue 46,605.00 $ 109,029.00 $ - $ - $ - $ - $ RSTP - STATE GRANT - 305
Interest 305-80-8500-43000 - $ - $ - $ - $ - $ - $ Grant Proceeds - State 305-90-9006-44400 - - - 10,150.46 - - Grant Proceeds - State 305-90-9007-44400 - - - 555,164.33 - - Total Revenue - $ - $ - $ 565,314.79$ - $ - $ LSTP GRANT - 306
Interest Revenue 306-80-8500-43000 - $ - $ - $ - $ - $ - $ Grant Proceeds - State 306-80-8500-44400 - - - 733,109.00 - - Total Revenue - $ - $ - $ 733,109.00$ - $ - $ STIP/STIP-TE - STATE GRANT - 308
Interest 308-80-8500-43000 - $ - $ - $ - $ - $ - $ Grant Proceeds - State 308-90-9002-44400 - - - 11,372,000.41 - - Grant Proceeds - State 308-90-9029-44400 - - - 14,693.74 - - Total Revenue - $ - $ - $ 11,386,694.15$ - $ - $ Cal Fire Grant - 310
Grant Proceeds - State 310-50-5400-44400 - $ 286,984.52$ - $ 1,421,887.48$ - $ - $ Total Revenue - $ 286,984.52$ - $ 1,421,887.48$ - $ - $ MISC. GRANT - 311
Grant Proceeds - Other
Agencies 311-50-5900-44701 16,264.92$ 16,727.29 $ 30,000.00 $ 57,007.79 $ - $ - $ Gran Proceeds - State 311-90-9099-44400 300,000.00 - - - - - Grant Proceeds - Other
Agencies 311-90-9118-44701 - - - 208,500.00 - - Total Revenue 316,264.92 $ 16,727.29 $ 30,000.00 $ 265,507.79 $ - $ - $ SCG - 314
Grant Proceeds - State 314-90-9059-44400 - $ - $ - $ - $ - $ - $ Total Revenue - $ - $ - $ - $ - $ - $ SSARTP Grant - 317
Grant Proceeds - State 317-90-9089-44400 - $ 51,240.32$ - $ 1,759.68$ - $ - $ Total Revenue - $ 51,240.32$ - $ 1,759.68$ - $ - $ ATP - STATE - 318
Grant Proceeds - State 318-90-9006-44400 - $ - $ - $ 3,319,000.00$ - $ - $ Total Revenue - $ - $ - $ 3,319,000.00$ - $ - $ Transfers In from General
Fund 318-90-9039-49000 - $ - $ - $ 40,000.00$ - $ - $ Total Revenue + Transfers - $ - $ - $ 3,359,000.00$ - $ - $ HOUSING & COMMUNITY DEVELOPMENT -319
Grant Proceeds 319-40-4300-44400 80,265.25$ 140,462.25 $ - $ - $ - $ - $ Grant Proceeds - State 319-90-9006-44400 - - - 729,866.00 - - Total Revenue 80,265.25 $ 140,462.25 $ - $ 729,866.00$ - $ - $ CAL OES - 320
Grant Proceeds - State 320-80-8500-44400 - $ - $ - $ - $ - $ - $ Total Revenue - $ - $ - $ - $ - $ - $ TIRCP - 321
Grant Proceeds - State 321-90-9079-44400 938,149.01$ 521,489.42 $ - $ 14,858,500.00$ - $ - $ Total Revenue 938,149.01 $ 521,489.42 $ - $ 14,858,500.00$ - $ - $ DRAFT
56 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed MBHMP - 322
Grant Proceeds - State 322-90-9112-44400 978,992.36$ 592,390.13 $ - $ 2,328,617.51$ - $ - $ Transfers In from Other
Funds 322-90-9112-49000 114,432.34 - - - - - Total Revenue 1,093,424.70 $ 592,390.13 $ - $ 2,328,617.51$ - $ - $ CALOES - STATE - 323
Grant Proceeds - State 323-60-6100-44400 - $ (2.68)$ - $ - $ - $ - $ Total Revenue - $ (2.68)$ - $ - $ - $ - $ PLANNING GRANTS PROGRAM (PGP) - 324
Grant Proceeds - State 324-40-4300-44400 107,790.00$ - $ - $ - $ - $ - $ Total Revenue 107,790.00 $ - $ - $ - $ - $ - $ CALIFORNIA STATE LIBRARY GRANT - 325
Grant Proceeds - State 325-90-9130-44400 - $ 14,100.12$ - $ 4,264,459.88$ - $ - $ Total Revenue - $ 14,100.12$ - $ 4,264,459.88$ - $ - $ HBP FEDERAL GRANT - 401
Grant Proceeds - Federal 401-90-9005-44600 - $ - $ - $ 3,158.88$ - $ - $ Grant Proceeds - Federal 401-90-9033-44600 230,097.81 3,328,627.22 - 24,551,824.53 5,454,234.00 4,000,000.00 Total Revenue 230,097.81 $ 3,328,627.22$ - $ 24,554,983.41$ 5,454,234.00 $ 4,000,000.00 $ COMMUNITY DEVELOPMENT BLOCK GRANT - 402
Grant Proceeds - Federal 402-80-8500-44600 209,948.67$ 456,695.51 $ 292,918.00 $ 561,971.02 $ 292,918.00 $ 292,918.00 $ Total Revenue 209,948.67 $ 456,695.51 $ 292,918.00 $ 561,971.02 $ 292,918.00 $ 292,918.00 $ OTS - 409
Grant Proceeds - Federal 409-50-5500-44600 - $ 19,371.99$ - $ 88,187.02$ - $ - $ Total Revenue - $ 19,371.99$ - $ 88,187.02$ - $ - $ HIGHWAY SAFETY IMPROVEMENT PROGRAM - 417
Grant Proceeds - Federal 417-90-9083-44600 - $ - $ - $ 3,120,100.00$ - $ - $ Total Revenue - $ - $ - $ 3,120,100.00$ - $ - $ Active Trans Prog-Federal - 418
Federal - Other 418-90-9006-44600 -$ -$ -$ 14,640,000.00$ -$ -$ Total Revenue -$ -$ -$ 14,640,000.00$ -$ -$ TIGER - 419
Grant Proceeds - Federal 419-90-9001-44600 - $ - $ - $ - $ - $ - $ Total Revenue - $ - $ - $ - $ - $ - $ FHWA - FEMA Reimbursement - 420
Grant Proceeds - Federal 420-80-8500-44600 - $ - $ - $ - $ - $ - $ Grant Proceeds - Federal 420-90-9053-44600 - - - 87,746.00 - - Total Revenue - $ - $ - $ 87,746.00$ - $ - $ Hazard Mitigation Grant Program (HMGP) - 421
Grant Proceeds 421-90-9067-44600 - $ 3,236,921.79$ - $ 621,698.21$ - $ - $ Total Revenue -$ 3,236,921.79$ -$ 621,698.21$ -$ -$ CARES Act-422
Interest Revenue 422-80-8500-43000 - $ - $ - $ - $ - $ - $ Total Revenue - $ - $ - $ - $ - $ - $ CORONAVIRUS STATE & LOCAL FISCAL RECOVERY FUNDS-423
Other Financial Assistance -
Federal 423-80-8500-44602 825,000.00$ 4,057,629.95$ - $ 1,051,360.05$ - $ - $ Total Revenue 825,000.00 $ 4,057,629.95$ - $ 1,051,360.05$ - $ - $ COMMUNITY PROJECT FUNDING-424
Grant Proceeds - Federal 424-90-9121-44600 - $ - $ - $ 3,000,000.00$ - $ - $ Total Revenue - $ - $ - $ 3,000,000.00$ - $ - $ United State Dept of Agriculture-425
Grant Proceeds - Federal 425-50-5400-44600 - $ - $ - $ 1,000,000.00$ - $ - $ Total Revenue - $ - $ - $ 1,000,000.00$ - $ - $ DRAFT
57 Summary of Revenues by Accounts
Exhibit B
FY 2022/23 FY 2023/24 FY 2024/25 FY 2024/25 FY 2025/26 FY 2026/27 Account Name fu G/L Account 2 Actuals Actuals Adopted Adopted Revised Proposed Proposed LIBRARY SERVICES - 501
Library Special Tax - City 501-80-8500-40401 337,797.74$ 366,618.31 $ 379,650.00 $ 379,650.00 $ 379,650.00 $ 379,650.00 $ Library Special Tax - County 501-80-8500-40402 220,980.29 236,957.88 246,750.00 246,750.00 246,750.00 246,750.00 Interest Revenue 501-80-8500-43000 15,868.52 37,773.44 2,000.00 2,000.00 - - Interest - Fair Market Value
Adjustment 501-80-8500-43001 (281.19) 6,722.33 - - - - Interfund Reimbursements 501-20-2100-45400 - - - - - - Total Revenue 574,365.36 $ 648,071.96 $ 628,400.00 $ 628,400.00 $ 626,400.00 $ 626,400.00 $ STREET LIGHTING - 502
Interest Revenue 502-80-8500-43000 5,045.94$ 11,660.24 $ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 502-80-8500-43001 (1,009.90) 2,275.66 - - - - Assessment - Street Lighting 502-80-8500-45000 305,376.50 307,831.27 308,000.00 308,000.00 308,000.00 308,000.00 Total Revenue 309,412.54 $ 321,767.17 $ 308,000.00 $ 308,000.00 $ 308,000.00 $ 308,000.00 $ PEG - 503
Franchise Fee - Cable
Capital - PEG 503-80-8500-41205 56,792.87$ 51,780.67 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ Interest Revenue 503-80-8500-43000 4,339.22 9,657.59 8,500.00 8,500.00 5,000.00 5,000.00 Interest - Fair Market Value
Adjustment 503-80-8500-43001 (798.78) 1,915.74 - - - - Total Revenue 60,333.31 $ 63,354.00 $ 68,500.00 $ 68,500.00 $ 65,000.00 $ 65,000.00 $ CASP CERT & TRAINING - 504
Interest Revenue 504-80-8500-43000 717.24$ 1,484.65$ - $ - $ - $ - $ Interest - Fair Market Value
Adjustment 504-80-8500-43001 (87.46) 302.91 - - - - Assessment - Senate Bill 504-80-8500-45001 - - - 55,000.00 - - Total Revenue 629.78 $ 1,787.56$ - $ 55,000.00$ - $ - $ RDA SUCCESSOR - NON HOUSING - 605
Property Tax Secured 605-80-8500-40000 1,148,844.00$ 756,579.00 $ 1,145,134.00$ 1,145,134.00 $ - $ - $ Interest Revenue 605-80-8500-43000 22,195.42 25,063.95 12,000.00 12,000.00 - - Interest - Fair Market Value
Adjustment 605-80-8500-43001 14,193.86 - - - - - Miscellaneous Revenue 605-80-8500-46000 (2,000.00) - - - - - Total Revenue 1,183,233.28 $ 781,642.95 $ 1,157,134.00$ 1,157,134.00 $ - $ - $ IBank - 608
Interest - Fair Market Value
Adjustment 608-80-8500-43001 - $ - $ - $ - $ - $ - $ Proceeds of Loan 608-90-9101-49102 - - - - - - Total Revenue - $ - $ - $ - $ - $ - $ PLOVER ENDOWMENT - 701
Interest Revenue 701-80-8500-43000 1,974.01$ 5,783.98 $ 4,000.00 $ 7,000.00 $ - $ - $ Interest - Fair Market Value
Adjustment 701-80-8500-43001 - - - - - - Total Revenue 1,974.01 $ 5,783.98 $ 4,000.00 $ 7,000.00 $ - $ - $ Section 115 Trust - Pension - 702
Interest - Fair Market Value
Adjustment 702-80-8500-43001 10,146.72$ 16,585.81 $ - $ - $ - $ - $ Total Revenue 10,146.72 $ 16,585.81 $ - $ - $ - $ - $ Transfers In from General
Fund 702-80-8500-49000 - $ - $ - $ - $ - $ - $ Total Revenue + Transfers 10,146.72 $ 16,585.81 $ - $ - $ - $ - $ Section 115 Trust - OPEB - 703
Interest - Fair Market Value
Adjustment 703-80-8500-43001 19,905.47$ 32,537.45 $ - $ - $ - $ - $ Total Revenue 19,905.47 $ 32,537.45 $ - $ - $ - $ - $ Transfers In from General
Fund 703-80-8500-49000 - $ - $ - $ - $ - $ - $ Total Revenue + Transfers 19,905.47 $ 32,537.45 $ - $ - $ - $ - $ 13,995,880.27$ 30,801,131.56 $ 17,230,249.00 $ 120,167,001.46 $ 24,674,345.78 $ 25,931,461.78 $ 14,095,354.68$ 31,284,080.18 $ 18,088,449.00 $ 121,065,201.46 $ 24,674,345.78 $ 25,931,461.78 $ 52,353,244.81$ 76,414,252.00 $ 67,154,599.00 $ 171,672,534.46 $ 75,639,828.78 $ 77,926,444.78 $ 52,452,719.22$ 76,897,200.62 $ 68,012,799.00 $ 172,570,734.46 $ 75,639,828.78 $ 77,926,444.78 $

TOTAL SPECIAL FUNDS LESS

TRANSFERS

TOTAL SPECIAL FUNDS

CITY WIDE REVENUES LESS

TRANSFERS

CITY WIDE REVENUES
DRAFT
58 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed

GENERAL FUND
General Government
City Council 488,058$ 400,814 $ $ 440,900 $ 440,900 468,300$ 488,700 $ City Manager 1,961,838 1,599,045 2,158,790 2,402,645 2,176,100 2,241,400 City Clerk 698,754 717,788 859,000 859,000 896,000 971,300 Support Services - 151,250 203,000 203,000 190,900 194,400 City Attorney 1,084,277 1,034,310 1,192,100 1,192,100 1,086,100 1,125,800 Community Outreach 505,204 590,234 724,000 749,000 766,900 786,700 Human Resources/Risk Management 1,352,841 1,255,255 1,547,150 1,547,150 1,658,400 1,711,000 Total 6,090,972$ 5,748,695$ 7,124,940$ 7,393,795$ 7,242,700$ 7,519,300$ General Services
General Services Administration 568,696$ 722,044$ 911,800$ 1,098,100$ 1,012,800$ 1,074,400$ Facilities 1,087,129 1,352,614 1,713,100 1,807,988 1,655,500 1,713,100 Information Technology 671,345 871,250 1,090,500 1,331,681 1,038,100 1,104,000 Fleet 496,430 260,123 210,500 467,229 158,000 160,400 Total 2,823,600$ 3,206,031$ 3,925,900$ 4,704,998$ 3,864,400$ 4,051,900$ Library Services
Library - Goleta 369,363$ 192,615$ 629,400$ 1,240,708$ 419,494$ 485,394$ Library - Book Van - - - - - - Total 369,363$ 192,615$ 629,400$ 1,240,708$ 419,494$ 485,394$ Finance
Administration 1,391,911$ 1,715,939$ 2,069,000$ 2,069,000$ 2,161,500$ 2,302,900$ Total 1,391,911$ 1,715,939$ 2,069,000$ 2,069,000$ 2,161,500$ 2,302,900$ Planning & Environmental
Current Planning 1,558,781$ 1,661,699$ 2,044,100$ 2,081,431$ 2,006,100$ 2,081,250$ Building &Safety 599,585 902,668 894,200 1,553,900 1,617,450 1,663,950 Advance Planning 625,026 759,087 983,000 1,124,727 931,300 1,134,800 Planning Commission & Design Review
Board 20,460 118,393 171,000 171,000 39,100 39,500 Sustainability Program 324,642 334,856 468,500 518,272 437,500 456,500 Housing 186,827 207,458 237,600 237,600 244,550 254,400 Administration 402,174 436,392 522,100 517,300 525,250 548,900 Total 3,717,494$ 4,420,554$ 5,320,500$ 6,204,230$ 5,801,250$ 6,179,300$ Public Works
Administration 871,175$ 972,336$ 1,180,500$ 1,178,984$ 1,195,400$ 1,243,700$ Engineering Services 1,593,273 2,239,965 1,308,600 5,299,649 1,751,100 1,687,300 Facilities Maintenance 545 - - - - - Parks & Open Spaces 1,580,142 1,988,030 3,469,400 3,388,582 3,678,800 3,720,600 CIP 869,464 1,145,393 1,553,500 1,641,764 1,604,000 1,657,000 Street Lighting 32,229 38,948 39,500 39,500 42,8 00 44,500 Traffic Ops & Maint 110,287 676,733 1,178,300 - - - Street Maintenance 4,210,058 1,765,159 5,551,300 8,331,067 6,119,200 6,040,600 Environmental Services - - - - - - Total 9,267,171$ 8,826,564$ 14,281,100$ 19,879,545$ 14,391,300$ 14,393,700$ Neighborhood & Public Safety Services
Neighborhood & Public Safety Services 1,060,768$ 781,363$ 1,087,300$ 1,110,658$ 1,017,100$ 1,046,400$ Homelessness 358,288 607,691 866,400 866,400 856,900 839,700 Economic Development 179,643 - - - - - Parks and Recreation Commission 642,121 731,210 883,500 883,500 948,600 967,100

GCC - - - - - - Total 2,240,820$ 2,120,264$ 2,837,200$ 2,860,558$ 2,822,600$ 2,853,200$ Police Services
Total 9,157,530$ 10,733,668$ 11,548,800$ 11,548,800$ 12,309,400$ 12,958,500$ Non-Departmental
Debt Service 1,816,073$ 850,649 $ 859,200 $ 859,200 $ 1,134,900$ 1,134,900 $ Non Departmental 24,023 41,425 35,000 35,000 158,200 158,200 Total 1,840,096$ 892,073$ 894,200$ 894,200$ 1,293,100$ 1,293,100$ Capital Improvement Projects
Total 1,258,615$ 2,077,239$ 2,001,900$ 17,504,120$ 2,373,700$ -$ TOTAL GENERAL FUND $ 38,157,573 $ 39,933,641 $ 50,632,940 $ 74,299,954 $ 52,679,444 $ 52,037,294 Transfers Out
Library - Book Van -$ 1,237$ 50,000 $ 50,000 $ - $ - $ Housing - 200,000 250,000 250,000 - - Community Center 99,474 231,712 508,200 508,200 530,950 547,550 Total 99,474$ 432,949$ 808,200$ 808,200$ 530,950$ 547,550$ TOTAL GENERAL FUND + TRANSFERS OUT $ 38,257,047 $ 40,366,590 $ 51,441,140 $ 75,108,154 $ 53,210,394 $ 52,584,844 DRAFT
59 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed

SPECIAL FUNDS
201 Gas Tax
Operating Expenditures
(Public Works - Street Maintenance) 1,487,532$ 78,313 $ 876,000 $ 2,219,467$ $ 1,000,000 $ 1,040,000 Capital Improvement Projects - 614,000 40,000 40,000 40,000 - Total 1,487,532 $ 692,313 $ 916,000 $ 2,259,467$ 1,040,000 $ 1,040,000 $ 202 TD A
Capital Improvement Projects -$ 28,000$ -$ 262,159$ -$ -$ Total -$ 28,000$ -$ 262,159$ -$ -$ 203 RMR A
Operating Expenditures
(Public Works - Street Maintenance) 1,026,433$ 281,598 $ 808,000 $ 1,801,327$ 850,000 $ 850,000 $ Total 1,026,433 $ 281,598 $ 808,000 $ 1,801,327$ 850,000 $ 850,000 $ 205 Measure
A
Operating Expenditures
(Public Works -Engineering) -$ - $ - $ 100,000$ - $ - $ Operating Expenditures
(Public Works -Traffic Ops & Maint) -$ 128,306$ 100,000 $ - $ - $ - $ Operating Expenditures
(Public Works - Street Maintenance) 1,212,765 701,304 920,000 1,993,399 621,700 621,700 Operating Expenditures
(Non-Departmental - Debt Services) - - - - 1,412,800 1,412,800 Capital Improvement Projects 211,116 2,134,119 1,012,000 4,560,843 97,000 - Total $ 1,423,881 $ 2,963,729 $ 2,032,000 $ 6,654,242 $ 2,131,500 $ 2,034,500 206 Measure A- Othe
r
Capital Improvement Projects 242,963$ 609,571 $ - $ 1,187,682$ - $ - $ Total 242,963 $ 609,571 $ - $ 1,187,682$ - $ - $ 207 Measure A – SBCAG Light Rail
Capital Improvement Projects -$ - $ - $ 4,207,159$ 4,207,159 $ - $ Total - $ - $ - $ 4,207,159$ 4,207,159 $ - $ 208 County Per Capita - Goleta Librar y
Operating Expenditures
(Library - Goleta) 657,424$ 641,023 $ 838,120 $ 863,120 $ 795,578 $ 816,078 $ Operating Expenditures
(Library - Book Van) 32,629 88,817 100,800 100,800 113,000 115,100 Capital Improvement Projects - - - 180,000 - - Total 690,053$ 729,840 $ 938,920 $ 1,143,920$ 908,578 $ 931,178 $ 209 County Per Capita - Buellton Librar
y
Operating Expenditures
(Buellton Library) 100,149$ 131,215 $ 176,400 $ 232,879 $ 196,065 $ 197,893 $ Total 100,149$ 131,215 $ 176,400 $ 232,879 $ 196,065 $ 197,893 $ 210 County Per Capita - Solvang Librar
y
Operating Expenditures
(Solvang Library) 144,978$ 206,551 $ 212,100 $ 244,467 $ 231,830 $ 234,724 $ Total 144,978$ 206,551 $ 212,100 $ 244,467 $ 231,830 $ 234,724 $ 211 Solid Waste
Operating Expenditures
(Public Works - Solid Waste &
Environmental) $ 1,512,280 $ 1,492,891 $ 2,623,600 $ 1,950,800 $ 1,850,500 $ 1,941,200 Capital Improvement Projects - - - - - - Total 1,512,280 $ 1,492,891 $ 2,623,600 $ 1,950,800 $ 1,850,500 $ 1,941,200 $ 212 Public Safety Donations
Operating Expenditures
(Police Services) -$ - $ - $ - $ - $ - $ Total - $ - $ - $ - $ - $ - $ 213 Buellton Librar
y
Operating Expenditures
(Buellton Library) 215,690$ 196,181 $ 279,500 $ 223,021 $ 289,815 $ 299,681 $ Total 215,690$ 196,181 $ 279,500 $ 223,021 $ 289,815 $ 299,681 $ 214 Solvang Librar
y
Operating Expenditures
(Solvang Library) 217,904$ 185,900 $ 268,700 $ 242,833 $ 258,900 $ 267,700 $ Total 217,904$ 185,900 $ 268,700 $ 242,833 $ 258,900 $ 267,700 $ 217 Community Cente
r
Operating Expenditures
(Community Center) 268,102$ 558,480 $ 918,600 $ 918,600 $ 895,450 $ 913,650 $ Capital Improvement Projects - - - 50,000 - - Total 268,102$ 558,480 $ 918,600 $ 968,600 $ 895,450 $ 913,650 $ DRAFT
60 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
SPECIAL FUNDS Continued
220 Transportation Facilities DIF
Operating Expenditures
(Public Works - Engineering) -$ - $ - $ 54,000$ - $ - $ Operating Expenditures
(Capital Improvement Program) 5,443 16,343 10,000 93,200 - - Transfers Out (Non-Departmental) - - - - - - Capital Improvement Projects 3,103,462 2,725,945 3,300,000 14,108,432 - 400,000 Total $ 3,108,905 $ 2,742,288 $ 3,310,000 $ 14,255,632 $ - $ 400,000 221 Parks & Recreation Facilities DIF
Operating Expenidtures
(General Government - City Council) -$ - $ - $ - $ - $ - $ Operating Expenditures
(Public Works - Engineering) - - - 54,000 - - Operating Expenditures (Non-Departmental) - - - 3,148,251 - - Capital Improvement Projects 389,563 3,356,908 - 4,287,796 300,000 2,600,000 Total $ 389,563 $ 3,356,908 $ - $ 7,490,047 $ 300,000 $ 2,600,000 222 PAF DIF
Operating Expenditures
(Public Works - Engineering) -$ -$ -$ 54,000$ -$ -$ Operating Expenditures (Non-Departmental) - - - - - - Capital Improvement Projects - - 722,000 781,309 - - Total $ - $ - $ 722,000 $ 835,309 $ - $ - 223 Library Facilities Deve
lopment Fees
Operating Expendituers
(General Government - Library) 57,854$ 1,530$ 148,000$ 148,000$ -$ -$ Operating Expenditures
(Public Works - Engineering) - - - 54,000 - - Operating Expenditures (Non-Departmental) - - - - - - Capital Improvement Pro
jects - - - - - - Total 57,854$ 1,530$ 148,000$ 202,000$ -$ -$ 224 Sheriff DIF
Operating Expenditures (Police Services) -$ -$ -$ -$ -$ -$ Operating Expenditures (Non-Departmental) - - - - - - Capital Improvement Projects - - - 168,002 - - Total -$ -$ -$ 168,002$ -$ -$ 225 Housing In-Lieu DIF
Operating Expenditures
(Neighborhood & Public Safety) -$ -$ -$ -$ -$ -$ Operating Expenditures
(Housing) 25,000 25,000 25,000 25,000 1,025,000 25,000 Operating Expenditures (Non-Departmental) - - - - - - Total 25,000$ 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000$ 226 Environmental Programs
Operating Expenditures
(Advance Planning) -$ -$ -$ -$ -$ -$ Operating Expenditures
(Parks and Open Space) - - 9,400 9,400 9,400 - Capital Improvement Projects - - - - - - Total $ - $ - $ 9,400 $ 9,400 $ 9 ,400 $ - 229 Fire DIF
Operating Expenditures
(Public Works - Engineering) -$ - $ - $ 54,000$ - $ - $ Operating Expenditures (Non-Departmental) - - - - - - Capital Improvement Projects 7,229 33,770 - 4,201,368 - - Total 7,229$ 33,770 $ - $ 4,255,368$ - $ - $ 230 Long Range Development Plan
Capital Improvement Projects 116,938 $ 135,194 $ 2,300,000 $ 8,398,315 $ - $ - $ Transfers Out (Non-Departmental) - - - - - - Total 116,938$ 135,194$ 2,300,000$ 8,398,315$ -$ -$ 231 Developer Agreements
Capital Improvement Projects -$ -$ -$ 1,870,199$ -$ -$ Total -$ -$ -$ 1,870,199$ -$ -$ 232 County Fire DIF
Capital Improvement Projects 151,511$ 22,342$ -$ 550,097$ -$ -$ Total 151,511$ 22,342$ -$ 550,097$ -$ -$ DRAFT
61 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
SPECIAL FUNDS Continued
233 OBF - SCE
Capital Improvement Projects (131,411) $ 128,210 $ - $ - $ - $ - $ Total (131,411)$ 128,210 $ - $ - $ - $ - $ 234 Storm Drain DIF
Operating Expenditures
(Public Works - Engineering) -$ - $ - $ 54,000$ - $ - $ Capital Improvement Projects 26,413 129,667 - 743,920 - - Total 26,413$ 129,667$ -$ 797,920$ -$ -$ 235 Bicycle & Pedestrian DIF
Operating Expenditures
(Public Works - Engineering) -$ - $ - $ 54,000$ - $ - $ Capital Improvement Projects - - 85,000 357,204 - - Total -$ - $ 85,000$ 411,204 $ - $ - $ 236 Misc Grants - Librar y
Operating Expenditures (Goleta Library) 23,807$ 17,211$ -$ 43,785$ -$ -$ Operating Expenditures (Buellton Library) - 8,859 - - - - Operating Expenditures (Solvang Library) - 77 - - - - Total 23,807$ 26,146$ -$ 43,785$ -$ -$ 237 Local Grants
Operating Expenditures (City Manager) -$ 75,000$ -$ -$ -$ -$ Operating Expenditures (Sustainability) - - - 22,555 - - Operating Expenditures (Community Center) - - - 7,500 - - Total -$ 75,000$ -$ 30,055$ -$ -$ 238 Non-Residential Affordable Housing DIF
Operating Expenditures
(Public Works - Engineering) -$ - $ - $ 54,000$ - $ - $ Capital Improvement Projects - - - - - - Total -$ - $ - $ 54,000$ - $ - $ 239 Quimby
Capital Improvement Projects - $ - $ - $ - $ 3,500,000$ - $ Total - $ - $ - $ - $ 3,500,000$ - $ 301 State Dept of Parks and Recreation’
Capital Improvement Projects - $ - $ - $ 927,952$ - $ - $ Total - $ - $ - $ 927,952$ - $ - $ 302 COPS - Public Safet y
Operating Expenditures (Police Services) 165,271$ 186,159 $ 150,000 $ 194,663 $ 150,000 $ 150,000 $ Total 165,271$ 186,159 $ 150,000 $ 194,663 $ 150,000 $ 150,000 $ 304 Recycling Grant
Operating Expenditures
(Solid Waste & Environmental) 18,289$ 40,987$ -$ 96,358$ -$ -$ Total 18,289$ 40,987$ -$ 96,358$ -$ -$ 305 RSTP Grant
Capital Improvement Projects (75,145)$ -$ -$ 10,150$ -$ -$ Total (75,145)$ -$ -$ 10,150$ -$ -$ 306 LSTP Grant
Operating Expenditures
(Street Maintenance) 33,207$ 21,029$ -$ 491,496$ -$ -$ Total 33,207$ 21,029$ -$ 491,496$ -$ -$ 308 STIP
Capital Improvement Projects -$ -$ -$ 11,372,000$ -$ -$ Total -$ -$ -$ 11,372,000$ -$ -$ 310 Cal Fire Grant
Operating Expenditures
(POS) -$ 229,139$ -$ 1,479,733$ -$ -$ Total -$ 229,139$ -$ 1,479,733$ -$ -$ 311 Misc Grants
Operating Expenditures
(Community Relations) -$ -$ -$ -$ -$ -$
Operating Expenditures
(Solid Waste) 15,725 16,830 30,000 27,445 - - Capital Improvement Projects 241,046 70,571 - 206,318 - - Total 256,771$ 87,401$ 30,000$ 233,763$ -$ -$ 314 SCG
Capital Improvement Projects -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ DRAFT
62 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
SPECIAL FUNDS Continued
317 SSARP Grant
Capital Improvement Projects 4,078$ (2,242) $ - $ 1,760$ - $ - $ Total 4,078$ (2,242) $ - $ 1,760$ - $ - $ 318 ATP Grant - State
Capital Improvement Projects -$ 2,409,968$ - $ 934,277$ - $ - $ Total -$ 2,409,968$ - $ 934,277$ - $ - $ 319 Housing & Community Development
Operating Expenditures
(Advance Planning) 110,164$ 57,233 $ - $ - $ - $ - $ Capital Improvement Projects - - - 729,866 - - Total 110,164$ 57,233 $ - $ 729,866$ - $ - $ 320 Cal OES
Capital Improvement Projects -$ - $ - $ - $ - $ - $ Total -$ - $ - $ - $ - $ - $ 321 TIRCP
Capital Improvement Projects 707,247$ 521,489 $ - $ 14,858,944$ - $ - $ Total 707,247$ 521,489 $ - $ 14,858,944$ - - 322 MBHMP
Capital Improvement Projects 1,001,870 $ 302,031 $ - $ 2,117,772$ - $ - $ Total 1,
001,870$ 302,031$ -$ 2,117,772$ -$ -$ 323 Cal OES - State
Operating Expenditures
(Neighborhood Services) 24,249$ 5,518$ -$ -$ -$ -$ Total 24,249$ 5,518$ -$ -$ -$ -$ 324 Planning Grants Program (PGP)
Operating Expenditures
(Advance Planning) -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ 325 California State Library Grant
Operating Expenditures
(Library-Goleta) 21,853$ -$ -$ -$ -$ -$ Operating Expenditures
(Library-Book Van) 30,017 - - - - - Capital Improvement Projects - 14,100 - 4,264,460 - - Total 51,870$ 14,100$ -$ 4,264,460$ -$ -$ 401 HBP - Highway Bridge Replacement Program
Capital Improvement Projects 636,032$ 3,621,340$ -$ 23,752,924$ 1,458,106$ -$ Total 636,032$ 3,621,340$ -$ 23,752,924$ 1,458,106$ -$ 402 Community Development Block Grant
Operating Expendenditures
(Neighborhood Services & Public Safety) 44,165$ 45,607$ 48,421$ 78,438$ 73,438$ 73,438$ Operating Expendenditures (Street Maint ) - 140,516 - - - - Capital Improvement Projects 137,225 238,627 190,397 459,450 - - Total $ 181,390 $ 424,750 $ 238,818 $ 537,888 $ 73,438 $ 73,438 Transfers Out 28,558$ 31,945$ 54,100$ 24,083$ 29,083$ 29,083$ Total with Transfers 209,949$ 456,696$ 292,918$ 561,971$ 102,521$ 102,521$ 409 OTS
Operating Expendenditures
(Public Safety) (565)$ 28,954$ -$ 74,633$ -$ -$ Total (565)$ 28,954$ -$ 74,633$ -$ -$ 417 Highway Safety Improvement Prog.

Capital Improvement Projects -$ 360,615$ -$ 2,759,485$ -$ -$ Total -$ 360,615$ -$ 2,759,485$ -$ -$ 418 Active Trans Prog-Federal
Capital Improvement Projects -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ 419 TIGER
Capital Improvement Projects -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ 420 FHWA - FEMA Reimb
Capital Improvement Projects -$ -$ -$ 87,746$ -$ -$ Total -$
-$ -$ 87,746$ -$ -$ 421 FEMA HMGP Grant
Capital Improvement Projects 1,270,296$ 2,032,748$ -$ 550,016$ -$ -$ Total 1,270,296$ 2,032,748$ -$ 550,016$ -$ -$ DRAFT
63 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
SPECIAL FUNDS Continued
422 CARES Act
Operating Expenditures
(Police Services) -$ - $ - $ - $ - $ - $ Total - $ - $ - $ - $ - $ - $ 423 ARP A
Operating Expenditures
(City Council) 150,000$ - $ - $ - $ - $ - $ Operating Expenditures
(Neighborhood Services) - 150,000 - - - - Operating Expenditures
(Homelessness) 675,000 25,000 - - - - Capital Improvement Projects - 3,882,630 - 1,051,360 - - Total 825,000 $ 4,057,630 $ - $ 1,051,360$ - $ - $ 424 Community Project Funding
Capital Improvement Projects - $ - $ - $ 3,000,000$ - $ - $ Total - $ - $ - $ 3,000,000$ - $ - $ 425 United State Dept of Agriculture
Operating Expenditures
(Parks & Open Spaces) -$ - $ - $ 1,000,000$ - $ - $ Total - $ - $ - $ 1,000,000$ - $ - $ 501 Library Services
Operating Expenditures
(Library) 582,363$ 895,490 $ 686,180 $ 686,180 $ 929,928 $ 960,628 $ Capital Improvement Projects - - - 180,000 - - Total 582,363$ 895,490 $ 686,180 $ 866,180 $ 929,928 $ 960,628 $ Transfers Out - Book Van Librar
y -$ 50,000$ 50,000 $ 50,000 $ - $ - $ Total with Transfers 582,363$ 945,490$ 736,180$ 916,180$ 929,928$ 960,628$ 502 Street Lighting
Operating Expenditures
(Street Lighting) 229,617$ 268,627$ 500,500$ 500,500$ 550,500$ 550,500$ Capital Improvement Projects - - - 18,000 - - Total 229,617$ 268,627$ 500,500$ 518,500$ 550,500$ 550,500$ 503 PEG
Operating Expenditures
(City Clerk) -$ 33,886$ 60,000$ 60,000$ 60,000$ 60,000$ Total -$ 33,886$ 60,000$ 60,000$ 60,000$ 60,000$ 504 CASp Cert and Training
Operating Expenditures
(Non-Departmental) -$ -$ -$ 55,000$ -$ -$ Capital Improvement Projects - - - - - - Total -$ -$ -$ 55,000$ -$ -$ 605 RDA Successor – Non Housing
Operating Expenditures
(Neighborhood Services & Public Safety) -$ -$ -$ -$ -$ -$ Operating Expenditures
(Debit Service) 1,568,615 1,560,986 1,138,054 1,138,054 1,148,355 1,603,309 Total 1,
568,615$ 1,560,986$ 1,138,054$ 1,138,054$ 1,148,355$ 1,603,309$ 608 Ibank
Capital Improvement Projects -$ -$ -$ -$ -$ -$ Transfers Out - - - - - - Total -$ -$ -$ -$ -$ -$ 609 Lease Revenue Bond Proceeds
Capital Improvement Projects -$ -$ -$ -$ 7,386,055$ 10,000,000$ Total -$ -$ -$ -$ 7,386,055$ 10,000,000$ 610 Sales Tax Revenue Bond Proceeds
Capital Improvement Projects -$ -$ -$ -$ -$ 8,876,402$ Total -$ -$ -$ -$ -$ 8,876,402$ 701 Plover Endowment
Operating Expenditures
(Advance Planning) -$ -$ 2,000$ 14,758$ 2,000$ 2,000$ Total -$ -$ 2,000$ 14,758$ 2,000$ 2,000$ 702 Section 115 Trust - Pension
Operating Expenditures
(Non-Departmental) 903$ 973$ -$ -$ -$ -$ Total 903$ 973$ -$ -$ -$ -$ DRAFT
64 Summary of Appropriations
ab cd f gh
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
SPECIAL FUNDS Continued
703 Section 115 Trust - OPEB
Operating Expenditures
(Non-Departmental) 1,772$ 1,908 $ - $ - $ - $ - $ Total 1,772 $ 1,908 $ - $ - $ - $ - $ TOTAL SPECIAL FUNDS LESS TRANSFERS 18,699,068$ 31,913,047 $ 18,578,772 $ 133,954,628 $ 29,452,579 $ 34,011,803 $ TOTAL SPECIAL FUNDS 18,727,626$ 31,994,992 $ 18,682,872 $ 134,028,711 $ 29,481,662 $ 34,040,886 $ CITYWIDE APPROPRIATIONS LESS TRANSFERS $ 56,856,641 $ 71,846,688 $ 69,211,712 $ 208,254,582 $ 82,132,023 $ 86,049,097 CITYWIDE APPROPRIATIONS $ 56,984,673 $ 72,361,582 $ 70,124,012 $ 209,136,865 $ 82,692,056 $ 86,625,730 DRAFT
65 Summary of Appropriations by Category
FY 2024/25 Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total

GENERAL FUND
General Government
City Council 355,300$ 85,600 $ - $ - $ - $ 440,900$ City Manager 1,305,900 1,096,745 - - - 2,402,645 City Clerk 693,900 165,100 - - - 859,000 Support Services 85,300 117,700 - - - 203,000 City Attorney 377,900 814,200 - - - 1,192,100 Community Outreach 478,400 270,600 - - - 749,000 Human Resources/Risk Management 672,800 839,350 35,000 - - 1,547,150 Total 3,969,500$ 3,389,295$ 35,000$ -$ -$ 7,393,795$ General Services
General Services Administraton 772,300$ 320,800$ 5,000.00$ -$ -$ 1,098,100$ Facilities 304,100 1,495,588 8,300 - - 1,807,988 Information Technology 70,800 1,048,546 212,335 - - 1,331,681 Fleet 36,200 129,300 301,729 - - 467,229 Total 1,183,400$ 2,994,234$ 527,364$ -$ -$ 4,704,998$ Library Services
Goleta Library 15,700$ 1,205,008$ 20,000.00$ -$ -$ 1,240,708 Book Van -$ -$ -$ 50,000$ -$ 50,000 Total 15,700$ 1,205,008$ 20,000$ 50,000$ -$ 1,290,708$ Finance
Administration 1,781,800$ 287,200$ -$ -$ -$ 2,069,000 Total 1,781,800$ 287,200$ -$ -$ -$ 2,069,000$ Planning & Environmental
Current Planning 1,792,200$ 287,731$ 1,500$ -$ -$ 2,081,431$ Building &Safety - 1,553,900 - - - 1,553,900 Advance Planning 707,600 417,127 - - - 1,124,727 PER Commission 114,100 56,900 - - - 171,000 Sustainability Program 340,800 177,472 - - - 518,272 Housing Program 202,700 34,900 - 250,000 - 487,600 Administation 501,300 16,000 - - - 517,300 Total 3,658,700$ 2,544,030$ 1,500$ 250,000$ -$ 6,454,230$ Public Works
Administration 1,096,600$ 82,384$ -$ -$ -$ 1,178,984$ Engineering Services 921,700 4,377,949 - - - 5,299,649 Facilities Maintenance - - - - - - Parks & Open Space Maintenance 1,101,200 2,287,382 - - - 3,388,582 CIP 1,211,400 430,364 - - - 1,641,764 Street Lighting 39,500 - - - - 39,500 Traffic Ops & Maint - - - - - - Street Maintenance 1,025,000 7,306,067 - - - 8,331,067
Solid Waste - - - - - - Total 5,395,400$ 14,484,145$ -$ -$ -$ 19,879,545$ Neighborhood Services
Neighborhood Services 756,200$ 354,458$ -$ -$ -$ 1,110,658$ Homelessness 183,900 682,500 - - - 866,400 Economic Development - - - - - - Parks & Recreation 470,700 412,800 - - - 883,500 GCC - - - 508,200 - 508,200 Total 1,410,800$ 1,449,758$ -$ 508,200$ -$ 3,368,758$ Police Services
Police Services -$ 11,542,800$ 6,000$ -$ -$ 11,548,800$ Total -$ 11,542,800$ 6,000$ -$ -$ 11,548,800$ Non Departmental
Debt Service 28,200$ 831,000$ -$ -$ -$ 859,200$ Non-Departmental 35,000 - - - 35,000 To
tal 28,200$ 866,000$ -$ -$ -$ 894,200$ Capital Improvement Projects
101 CIP -$ -$ -$ -$ 17,504,120$ 17,504,120$ Total -$ -$ -$ -$ 17,504,120$ 17,504,120$ TOTAL GENERAL FUND $ 17,443,500 $ 38,762,470 $ 589,864 $ 808,200 $ 17,504,120 $ 75,108,154 DRAFT
66 Summary of Appropriations by Category

SPECIAL FUNDS
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
201 Gas Tax -$ 2,219,467$ -$ -$ 40,000$ 2,259,467$ 202 TD A -$ - $ -$ -$ 262,159$ 262,159$ 203 RMR A -$ 1,801,327$ -$ -$ -$ 1,801,327$ 205 Measure A -$ 2,093,399$ -$ -$ 4,560,843$ 6,654,242$ 206 Measure A - Other -$ -$ -$ -$ 1,187,682$ 1,187,682$ 207 Measure A – SBCAG Light Rail -$ -$ -$ -$ 4,207,159$ 4,207,159$ 208 County Per Capita - Librar y 868,220$ 95,700 $ - $ -$ 180,000$ 1,143,920$ 209 County Per Capita - Buellton Librar y 56,479$ 176,400 $ -$ -$ -$ 232,879$ 210 County Per Capita - Solvang Librar y 25,867$ 218,600 $ -$ -$ -$ 244,467$ 211 Solid Waste 641,900$ 1,308,900$ -$ -$ -$ 1,950,800$ 212 Public Safety Donations -$ -$ -$ -$ -$ -$ 213 Buellton Librar y 202,721$ 20,300 $ - $ -$ -$ 223,021$ 214 Solvang Librar y 242,833$ - $ - $ -$ -$ 242,833$ 217 Community Center 421,000$ 497,600$ -$ -$ 50,000$ 968,600$ 220 Transportation Facilities DIF -$ 147,200$ -$ -$ 14,108,432$ 14,255,632$ 221 Parks & Recreation Facilities DIF -$ 54,000$ -$ 3,148,251$ 4,287,796$ 7,490,047$ 222 Public Admin Facilities -$ 54,000$ -$ -$ 781,309$ 835,309$ 223 Library Facilities DIF -$ 202,000$ -$ -$ -$ 202,000$ 224 Sheriff DIF -$ -$ -$ -$ 168,002$ 168,002$ 225 Housing In-Lieu -$ 25,000$ -$ -$ -$ 25,000$ 226 Environmental Programs -$ 9,400$ -$ -$ -$ 9,400$ 229 Fire DIF -$ 54,000$ -$ -$ 4,201,368$ 4,255,368$ 230 Long Range Development Plan -$ -$ -$ -$ 8,398,315$ 8,398,315$ 231 Developer Agreements -$ -$ -$ -$ 1,870,199$ 1,870,199$ 232 County Fire DIF -$ -$ -$ -$ 550,097$ 550,097$ 233 OBF - SCE -$ -$ -$ -$ -$ -$ 234
Storm Drain DIF -$ 54,000$ -$ -$ 743,920$ 797,920$ 235 Bicycle & Pedestrian DIF -$ 54,000$ -$ -$ 357,204$ 411,204$ 236 Misc. Library Grants -$ 37,855$ 5,930$ -$ -$ 43,785$ 237 Local Grants -$ 30,055$ -$ -$ -$ 30,055$ 238 Non-Residential Affordable Housing DIF -$ 54,000$ -$ -$ -$ 54,000$ 301 State Dept of Parks and Recreation -$ -$ -$ -$ 927,952$ 927,952$ 302 COPS - Public Safet y -$ 194,663$ -$ -$ -$ 194,663$ 304 Recycling Grant -$ 96,358$ -$ -$ -$ 96,358$ 305 RSTP Grant -$ -$ -$ -$ 10,150$ 10,150$ 306 LSTP Grant -$ 491,496$ -$ -$ -$ 491,496$ DRAFT
67 Summary of Appropriations by Category
SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
308 STIP -$ - $ - $ - $ 11,372,000$ 11,372,000$ 310 Cal Fire Grants -$ 1,479,733$ -$ -$ -$ 1,479,733$ 311 Misc Grants -$ 27,445$ -$ -$ 206,318$ 233,763$ 313 Prop 84 - IRWMP -$ -$ -$ -$ -$ -$ 314 SCG -$ -$ -$ -$ -$ -$ 317 SSARTP Grant -$ -$ -$ -$ 1,760$ 1,760$ 318 ATP Grant - State -$ -$ -$ -$ 934,277$ 934,277$ 319 Housing & Community Development -$ -$ -$ -$ 729,866$ 729,866$ 320 Cal OES -$ -$ -$ -$ -$ -$ 321 TIRCP -$ -$ -$ -$ 14,858,944$ 14,858,944$ 322 MBHMP -$ -$ -$ -$ 2,117,772$ 2,117,772$ 323 Cal OES - State -$ -$ -$ -$ -$ -$ 324 Planning Grants Program (PGP) -$ -$ -$ -$ -$ -$ 325
Isla Vista Library Grant -$ -$ -$ -$ 4,264,460$ 4,264,460$ 401 HBP - Highway Bridge Replac. Prog. -$ -$ -$ -$ 23,752,924$ 23,752,924$ 402 Community Development Block Grant -$ 78,438$ -$ 24,083$ 459,450$ 561,971$ 409 OTS -$ 74,633$ -$ -$ -$ 74,633$ 417 Highway Safety Improvement Prog. -$ -$ -$ -$ 2,759,485$ 2,759,485$ 418 ATP - Federal -$ -$ -$ -$ -$ -$ 419 TIGER -$ -$ -$ -$ -$ -$ 420 FHWA - FEMA Reimbursement -$ -$ -$ -$ 87,746$ 87,746$ 421 FEMA HMGP Grant -$ -$ -$ -$ 550,016$ 550,016$ 422 CARES Act -$ -$ -$ -$ -$ -$ 423 ARP A -$ - $ -$ -$ 1,051,360$ 1,051,360$ 424 Community Project Funding -$ -$ -$ -$ 3,000,000$ 3,000,000$ 425 United State Dept of Agriculture -$ 1,000,000$ -$ -$ -$ 1,000,000$ 501 Library Services 686,180$ -$ -$ 50,000$ 180,000$ 916,180$ 502 Street Lighting -$ 500,500$ -$ -$ 18,000$ 518,500$ 503 PEG -$ 60,000$ -$ -$ -$ 60,000$ 504 CASp Cert and Training -$ 55,000$ -$ -$ -$ 55,000$ 605 RDA Successor – Non Housing -$ 1,138,054$ -$ -$ -$ 1,138,054$ 608 IBank -$ -$ -$ -$ -$ -$ 609 Lease Revenue Bond Proceeds -$ -$ -$ -$ -$ -$ 610 Sales Tax Revenue Bond Proceeds -$ -$ -$ -$ -$ -$ 701 Plover Endowment -$ 14,758$ -$ -$ -$ 14,758$ DRAFT
68 Summary of Appropriations by Category
SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
702 Section 115 Trust - Pension -$ - $ - $ - $ - $ -$ 703 Section 115 Trust - OPEB -$ -$ -$ -$ -$ -$ TOTAL SPECIAL FUNDS $ 3,145,200 $ 14,418,282 $ 5,930 $ 3,222,334 $ 113,236,965 $ 134,028, 711 CITYWIDE APPROPRIATIONS $ 20,588,700 $ 53,180,752 $ 595,794 $ 4,030,534 $ 130,741,085 $ 209,136,865 DRAFT
69 Summary of Appropriations by Category
FY 2025/26 Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total

GENERAL FUND
General Government
City Council 384,700$ 83,600 $ - $ - $ - $ 468,300$ City Manager 1,295,700 880,400 - - - 2,176,100 City Clerk 786,700 109,300 - - - 896,000 Support Services 93,200 97,700 - - - 190,900 City Attorney 332,900 753,200 - - - 1,086,100 Community Outreach 498,500 268,400 - - - 766,900 Human Resources 720,300 933,100 5,000 - - 1,658,400 Total 4,112,000$ 3,125,700 $ 5,000 $ - $ - $ 7,242,700$ General Services
General Services Administraton 884,600$ 123,200 $ 5,000.00 $ - $ - $ 1,012,800$ Facilities 339,100 1,308,100 8,300 - - 1,655,500 Information Technology 78,200 876,400 83,500 - - 1,038,100 Fleet 38,700 119,300 - - 158,000 Total 1,340,600$ 2,427,000$ 96,800$ -$ -$ 3,864,400$ Library
Goleta 16,100 403,394 - - - 419,494 Book Van - - - - - - Total 16,100$ 403,394 $ - $ - $ - $ 419,494$ Finance
Administration 1,883,500 278,000 - - - 2,161,500 Total 1,883,500$ 278,000 $ - $ - $ - $ 2,161,500$ Planning & Environmental
Current Planning 1,821,300$ 181,800 $ 3,000 $ - $ - $ 2,006,100$ Building &Safety - 1,617,450 - - - 1,617,450 Advance Planning 740,500 188,300 2,500 - - 931,300 PER Commissions - 39,100 - - - 39,100 Sustainability Program 360,500 77,000 - - - 437,500 Housing Program 209,400 35,150 - - - 244,550 Administation 514,200 9,550 1,500 - - 525,250 Total 3,645,900$ 2,148,350 $ 7,000 $ - $ - $ 5,801,250$ Public Works
Administration 1,165,500$ 29,900 $ - $ - $ - $ 1,195,400$ Engineering Services 918,400 832,700 - - - 1,751,100 Facilities Maintenance - - - - - - Parks & Open Space Maintenance 1,127,800 2,551,000 - - - 3,678,800 CIP 1,281,900 322,100 - - - 1,604,000 Street Lighting 42,800 - - - - 42,800 Traffic Ops & Maint -
- - - - - Street Maintenance 1,029,400 4,969,800 120,000 - - 6,119,200 Environmental Services - - - - Total 5,565,800$ 8,705,500$ 120,000$ -$ -$ 14,391,300$ Neighborhood Services
Neighborhood Services 700,300$ 316,800$ -$ -$ -$ 1,017,100$ Homelessness 186,600 670,300 - - - 856,900 Economic Development - - - - - - Parks & Recreation 424,300 524,300 - - - 948,600 GCC - - - 530,950 - 530,950 Total 1,311,200$ 1,511,400$ -$ 530,950$ -$ 3,353,550$ Police Services
Police Services -$ 12,309,400$ -$ -$ -$ 12,309,400$ Total -$ 12,309,400$ -$ -$ -$ 12,309,400$ Non Departmental
Debt Service -$ 1,134,900$ -$ -$ -$ 1,134,900$ Non-Departmental 28,200 130,000 - - - 158,200 Total 28,200$ 1,264,900$ -$ -$ -$ 1,293,100$ Capital Improvement Projects
101 CIP -$ -$ -$ -$ 2,373,700$ 2,373,700$ Total -$ -$ -$ -$ 2,373,700$ 2,373,700$ TOTAL GENERAL FUND $ 17,903,300 $ 32,173,644 $ 228,800 $ 530,950 $ 2,373,700 $ 53,210,394 DRAFT
70 Summary of Appropriations by Category

SPECIAL FUNDS
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
201 Gas Tax -$ 1,000,000$ -$ -$ 40,000$ 1,040,000$ 202 TD A -$ - $ - $ - $ - $ - $ 203 RMR A -$ 850,000$ - $ - $ - $ 850,000$ 205 Measure A -$ 2,034,500$ - $ - $ 97,000$ 2,131,500$ 206 Measure A - Othe r -$ - $ - $ - $ - $ - $ 207 Measure A – SBCAG Light Rail -$ - $ - $ - $ 4,207,159$ 4,207,159 $ 208 County Per Capita - Librar y 623,200$ 285,378 $ - $ - $ - $ 908,578$ 209 County Per Capita - Buellton Librar y -$ 196,065$ - $ - $ - $ 196,065$ 210 County Per Capita - Solvang Librar y -$ 231,830$ - $ - $ - $ 231,830$ 211 Solid Waste 674,300$ 1,176,200$ - $ - $ - $ 1,850,500$ 212 Public Safety Donations -$ - $ - $ - $ - $ - $ 213 Buellton Librar y 268,500$ 21,315 $ - $ - $ - $ 289,815$ 214 Solvang Librar y 258,900$ - $ - $ - $ - $ 258,900$ 217 Community Cente r 471,500$ 423,950 $ - $ - $ - $ 895,450$ 220 Transportation Facilities DIF -$ - $ - $ - $ - $ - $ 221 Parks & Recreation Facilities DIF -$ - $ - $ - $ 300,000$ 300,000 $ 222 Public Admin Facilities -$ - $ - $ - $ - $ - $ 223 Library Facilities DIF -$ - $ - $ - $ - $ - $ 224 Sheriff DIF -$ - $ - $ - $ - $ - $ 225 Housing In-Lieu -$ 1,025,000$ - $ - $ - $ 1,025,000$ 226 Environmental Programs -$ 9,400$ - $ - $ - $ 9,400$ 229 Fire DIF -$ - $ - $ - $ - $ - $ 230 Long Range Development Plan -$ - $ - $ - $ - $ - $ 231 Developer Agreement s -$ - $ - $ - $ - $ - $ 232 County Fire DIF -$ - $ - $ - $ - $ - $ 233 OBF - SCE -$ - $ - $ - $ - $ - $ 234 Storm Drain DIF -$ - $ - $ - $ - $ - $ 235 Bicycle & Pedestrian DIF -$ - $ - $ - $ - $ - $ 236 Misc. Library Grants -$ - $ - $ - $ - $ - $ 237 Local Grants -$ - $ - $ - $ - $ - $ 239 Quimb y -$ - $ - $ - $ 3,500,000$ 3,500,000 $ 301 State Dept of Parks and Recreation -$ - $ - $ - $ - $ - $ 302 COPS - Public Safet y -$ 150,000$ - $ - $ - $ 150,000$ 304 Recycling Gran t -$ - $ - $ - $ - $ - $ 305 RSTP Grant -$ - $ - $ - $ - $ - $ DRAFT
71 Summary of Appropriations by Category
SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
306 LSTP Grant -$ - $ - $ - $ - $ - $ 308 STIP -$ - $ - $ - $ - $ - $ 310 Cal Fire Grant -$ - $ - $ - $ - $ - $ 311 Misc Grants -$ - $ - $ - $ - $ - $ 313 Prop 84 - IRWMP -$ - $ - $ - $ - $ - $ 314 SCG -$ - $ - $ - $ - $ - $ 317 SSARTP Gran t -$ - $ - $ - $ - $ - $ 318 ATP Grant - State -$ - $ - $ - $ - $ - $ 319 Housing & Community Developmen t -$ - $ - $ - $ - $ - $ 321 TIRCP -$ - $ - $ - $ - $ - $ 322 MBHMP -$ - $ - $ - $ - $ - $ 323 Cal OES - State -$ - $ - $ - $ - $ - $ 324 Planning Grants Program (PGP) -$ - $ - $ - $ - $ - $ 325 California State Library Gran t -$ - $ - $ - $ - $ - $ 401 HBP - Highway Bridge Replac. Prog. -$ - $ - $ - $ 1,458,106$ 1,458,106 $ 402 Community Development Block Gran t -$ 73,438$ - $ 29,083$ - $ 102,521$ 409 OTS -$ - $ - $ - $ - $ - $ 417 Highway Safety Improvement Prog . -$ - $ - $ - $ - $ - $ 418 ATP - Federal -$ - $ - $ - $ - $ - $ 419 TIGER -$ - $ - $ - $ - $ - $ 420 FHWA - FEMA Reimbursemen t -$ - $ - $ - $ - $ - $ 421 FEMA HMGP Gran t -$ - $ - $ - $ - $ - $ 422 CARES Ac t -$ - $ - $ - $ - $ - $ 423 ARP A -$ - $ - $ - $ - $ - $ 424 Community Project Funding -$ - $ - $ - $ - $ - $ 425 United State Dept of Agriculture -$ - $ - $ - $ - $ - $ 501 Library Service s 873,000$ 56,928 $ - $ - $ - $ 929,928$ 502 Street Lighting -$ 550,500$ - $ - $ - $ 550,500$ 503 PEG -$ 60,000$ - $ - $ - $ 60,000$ 504 CASp Cert and Training -$ - $ - $ - $ - $ - $ 605 RDA Successor – Non Housing -$ 1,148,355$ - $ - $ - $ 1,148,355$ 608 IBank -$ - $ - $ - $ - $ - $ 609 Lease Revenue Bond Proceeds -$ - $ - $ - $ 7,386,055$ 7,386,055 $ 610 Sales Tax Revenue Bond Proceeds -$ - $ - $ - $ - $ - $ 701 Plover Endowment -$ 2,000$ - $ - $ - $ 2,000$ DRAFT
72 Summary of Appropriations by Category
SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
702 Section 115 Trust - Pension -$ -$ -$ -$ -$ -$
703 Section 115 Trust - OPEB -$ -$ -$ -$ -$ -$
TOTAL SPECIAL FUNDS $ 3,169,400 $ 9,294,859 $ - $ 29,083 $ 16,988,320 $ 29,481,662 CITYWIDE APPROPRIATIONS $ 21,072,700 $ 41,468,503 $ 228,800 $ 560,033 $ 19,362,020 $ 82,692,056 DRAFT
73 Summary of Appropriations by Category
FY 2026/27 Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total

GENERAL FUND
General Government
City Council 404,100$ 84,600 $ - $ - $ - $ 488,700$ City Manager 1,346,200 895,200 - - - 2,241,400 City Clerk 820,000 151,300 - - - 971,300 Support Services 96,700 97,700 - - - 194,400 City Attorney 348,100 777,700 - - - 1,125,800 Community Outreach 518,300 268,400 - - - 786,700 Human Resources 749,300 956,700 5,000 - - 1,711,000 Total 4,282,700$ 3,231,600 $ 5,000 $ - $ - $ 7,519,300$ General Services
General Services Administraton 924,200$ 145,200 $ 5,000.00 $ - $ - $ 1,074,400$ Facilities 352,000 1,352,800 8,300 - - 1,713,100 Information Technology 81,300 885,200 137,500 - - 1,104,000 Fleet 40,100 120,300 - - - 160,400 Total 1,397,600$ 2,503,500$ 150,800$ -$ -$ 4,051,900$ Library
Goleta 16,100$ 469,294 $ - $ - $ - $ 485,394$ Book Van - - - - - - Total 16,100$ 469,294 $ - $ - $ - $ 485,394$ Finance
Administration 1,960,500$ 342,400 $ - $ - $ - $ 2,302,900$ Total 1,960,500$ 342,400 $ - $ - $ - $ 2,302,900$ Planning & Environmental
Current Planning 1,895,900$ 184,600 $ 750 $ - $ - $ 2,081,250$ Building &Safety - 1,663,950 - - - 1,663,950 Advance Planning 770,800 363,300 700 - - 1,134,800 PER Commission - 39,500 - - - 39,500 Sustainability Program 374,800 81,700 - - - 456,500 Housing Program 218,800 35,600 - - - 254,400 Administation 536,800 10,600 1,500 - - 548,900 Total 3,797,100$ 2,379,250 $ 2,950 $ - $ - $ 6,179,300$ Public Works
Administration 1,213,800$ 29,900 $ - $ - $ - $ 1,243,700$ Engineering Services 954,600 732,700 - - - 1,687,300 Facilities Maintenance - - - - - - Parks & Open Space Maintenance 1,172,300 2,548,300 - - - 3,720,600 CIP 1,334,900 322,100 - - - $ 1,657,000 Street Lighting 44,500 - - - - 44,500 Traffic Ops & Maint - - - - - - Street Maintenance 1,070,800 4,969,800 - - - 6,040,600
Environmental Services - - - - - - Total 5,790,900$ 8,602,800$ -$ -$ -$ 14,393,700$ Neighborhood Services
Neighborhood Services 729,600$ 316,800$ -$ -$ -$ 1,046,400$ Homelessness 193,900 645,800 - - - 839,700 Economic Development - - - - - - Parks & Recreation 440,500 526,600 - - - 967,100 GCC - - - 547,550 - 547,550 Total 1,364,000$ 1,489,200$ -$ 547,550$ -$ 3,400,750$ Police Services
Police Services -$ 12,958,500$ -$ -$ -$ 12,958,500$ Total -$ 12,958,500$ -$ -$ -$ 12,958,500$ Non Departmental
Debt Service -$ 1,134,900$ -$ -$ -$ 1,134,900$ Non-Departmental 28,200 130,000 - - - 158,200 Total 28,200$ 1,264,900$ -$ -$ -$ 1,293,100$ Capital Improvement Projects
101 CIP -$ -$ -$ -$ -$ -$ Total -$ -$ -$ -$ -$ -$ TOTAL GENERAL FUND $ 18,637,100 $ 33,241,444 $ 158,750 $ 547,550 $ - $ 52,584,844 DRAFT
74 Summary of Appropriations by Category

SPECIAL FUNDS
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
201 Gas Tax -$ 1,040,000$ -$ -$ -$ 1,040,000$ 202 TD A -$ - $ - $ - $ - $ - $ 203 RMR A -$ 850,000$ - $ - $ - $ 850,000$ 205 Measure A -$ 2,034,500$ - $ - $ - $ 2,034,500$ 206 Measure A - Othe r -$ - $ - $ - $ - $ - $ 207 Measure A – SBCAG Light Rail -$ - $ - $ - $ - $ - $ 208 County Per Capita - Librar y 645,800$ 285,378 $ - $ - $ - $ 931,178$ 209 County Per Capita - Buellton Librar y -$ 197,893$ - $ - $ - $ 197,893$ 210 County Per Capita - Solvang Librar y -$ 234,724$ - $ - $ - $ 234,724$ 211 Solid Waste 700,000$ 1,241,200$ - $ - $ - $ 1,941,200$ 212 Public Safety Donations -$ - $ - $ - $ - $ - $ 213 Buellton Librar y 277,300$ 22,381 $ - $ - $ - $ 299,681$ 214 Solvang Librar y 267,700$ - $ - $ - $ - $ 267,700$ 217 Community Cente r 486,500$ 427,150 $ - $ - $ - $ 913,650$ 220 Transportation Facilities DIF -$ - $ - $ - $ 400,000$ 400,000 $ 221 Parks & Recreation Facilities DIF -$ - $ - $ - $ 2,600,000$ 2,600,000 $ 222 Public Admin Facilities -$ - $ - $ - $ - $ - $ 223 Library Facilities DIF -$ - $ - $ - $ - $ - $ 224 Sheriff DIF -$ - $ - $ - $ - $ - $ 225 Housing In-Lieu -$ 25,000$ - $ - $ - $ 25,000$ 226 Environmental Programs -$ - $ - $ - $ - $ - $ 229 Fire DIF -$ - $ - $ - $ - $ - $ 230 Long Range Development Plan -$ - $ - $ - $ - $ - $ 231 Developer Agreement s -$ - $ - $ - $ - $ - $ 232 County Fire DIF -$ - $ - $ - $ - $ - $ 233 OBF - SCE -$ - $ - $ - $ - $ - $ 234 Storm Drain DIF -$ - $ - $ - $ - $ - $ 235 Bicycle & Pedestrian DIF -$ - $ - $ - $ - $ - $ 236 Misc. Library Grants -$ - $ - $ - $ - $ - $ 237 Local Grants -$ - $ - $ - $ - $ - $ 238 Non-Residential Affordable Housing DIF -$ - $ - $ - $ - $ - $ 239 Quimb y -$ - $ - $ - $ - $ - $ 301 State Dept of Parks and Recreation -$ - $ - $ - $ - $ - $ 302 COPS - Public Safet y -$ 150,000$ - $ - $ - $ 150,000$ 304 Recycling Gran t -$ - $ - $ - $ - $ - $ DRAFT
75 Summary of Appropriations by Category
SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
305 RSTP Grant -$ - $ - $ - $ - $ - $ 306 LSTP Grant -$ - $ - $ - $ - $ - $ 308 STIP -$ - $ - $ - $ - $ - $ 310 Cal Fire Grant -$ - $ - $ - $ - $ - $ 311 Misc Grants -$ - $ - $ - $ - $ - $ 313 Prop 84 - IRWMP -$ - $ - $ - $ - $ - $ 314 SCG -$ - $ - $ - $ - $ - $ 317 SSARTP Gran t -$ - $ - $ - $ - $ - $ 318 ATP Grant - State -$ - $ - $ - $ - $ - $ 319 Housing & Community Developmen t -$ - $ - $ - $ - $ - $ 320 Cal OES -$ - $ - $ - $ - $ - $ 321 TIRCP -$ - $ - $ - $ - $ - $ 322 MBHMP -$ - $ - $ - $ - $ - $ 323 Cal OES - State -$ - $ - $ - $ - $ - $ 324 Planning Grants Program (PGP) -$ - $ - $ - $ - $ - $ 325 California State Library Gran t -$ - $ - $ - $ - $ - $ 401 HBP - Highway Bridge Replac. Prog. -$ - $ - $ - $ - $ - $ 402 Community Development Block Gran t -$ 73,438$ - $ 29,083$ - $ 102,521$ 409 OTS -$ - $ - $ - $ - $ - $ 417 Highway Safety Improvement Prog . -$ - $ - $ - $ - $ - $ 418 ATP - Federal -$ - $ - $ - $ - $ - $ 419 TIGER -$ - $ - $ - $ - $ - $ 420 FHWA - FEMA Reimbursemen t -$ - $ - $ - $ - $ - $ 421 FEMA HMGP Gran t -$ - $ - $ - $ - $ - $ 422 CARES Ac t -$ - $ - $ - $ - $ - $ 423 ARP A -$ - $ - $ - $ - $ - $ 424 Community Project Funding -$ - $ - $ - $ - $ - $ 425 United State Dept of Agriculture -$ - $ - $ - $ - $ - $ 501 Library Service s 903,700$ 56,928 $ - $ - $ - $ 960,628$ 502 Street Lighting -$ 550,500$ - $ - $ - $ 550,500$ 503 PEG -$ 60,000$ - $ - $ - $ 60,000$ 504 CASp Cert and Training -$ - $ - $ - $ - $ - $ 605 RDA Successor – Non Housing -$ 1,603,309$ - $ - $ - $ 1,603,309$ 608 IBank -$ - $ - $ - $ - $ - $ 609 Lease Revenue Bond Proceeds -$ - $ - $ - $ 10,000,000$ 10,000,000 $ DRAFT
76 Summary of Appropriations by Category
SPECIAL FUNDS Continued
Salaries &
Benefits
Services &
Supplies
Capital Outlay
& Debt Service Transfers
Capital
Improvement
Projects
Total
610 Sales Tax Revenue Bond Proceeds -$ - $ - $ - $ 8,876,402$ 8,876,402 $ 701 Plover Endowment -$ 2,000$ - $ - $ - $ 2,000$ 702 Section 115 Trust - Pension -$ - $ - $ - $ - $ - $ 703 Section 115 Trust - OPEB -$ - $ - $ - $ - $ - $ TOTAL SPECIAL FUNDS $ 3,281,000 $ 8,854,401 $ - $ 29,083 $ 21,876,402 $ 34,040,886 CITYWIDE APPROPRIATIONS $ 21,918,100 $ 42,095,845 $ 158,750 $ 576,633 $ 21,876,402 $ 86,625,730 DRAFT
77 General Government - City Council 1100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1100-50001 272,666$ 289,108 $ 297,100 $ 297,100 $ 328,400 $ 344,800 $ Salaries & Wages - Temporary 101-10-1100-50002 1,119 - - - - - Medicare & Social Security 101-10-1100-50100 5,806 7,589 4,600 4,600 8,900 9,400 Retirement Contributions 101-10-1100-50101 24,792 30,344 38,300 38,300 32,100 34,600 Health Plan Allowance 101-10-1100-50102 36,687 30,506 15,300 15,300 15,300 15,300 Life Insurance 101-10-1100-50106 - - - - - - Long Term Disability 101-10-1100-50107 - - - - - - Deferred Compensation 101-10-1100-50108 4 - - - - - Unemployment insurance 101-10-1100-50111 - - - - - - SALARIES & BENEFITS 341,075$ 357,548$ 355,300$ 355,300$ 384,700$ 404,100$ Local Mileage 101-10-1100-51000 - $ - $ 800$ 800 $ - $ - $ Conferences, Meetings And Travel 101-10-1100-51001 20,209 15,204 53,600 53,600 53,600 53,600 Memberships & Dues 101-10-1100-51003 26,703 28,062 30,000 30,000 30,000 31,000 Printing & Copying 101-10-1100-51010 - - - - - - Postage 101-10-1100-51011 - - - - - - Advertising 101-10-1100-51012 - - - - - - Special Department Supplies 101-10-1100-51031 70 - 400 400 - - Books & Subscriptions 101-10-1100-51035 - - 200 200 - - Professional Services 101-10-1100-51200 - - 600 600 - - Support to Other Agencies - Grants 101-10-1100-54012 100,000 - - - - - Support to Other Agencies - Other 101-10-1100-54013 - - - - - - Other Charges 101-10-1100-54014 - - - - - - SUPPLIES & SERVICES 146,982$ 43,266$ 85,600$ 85,600$ 83,600$ 84,600$ Furniture & Fixtures 101-10-1100-57040 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 488,058$ 400,814 $ 440,900 $ 440,900 $ 468,300 $ 488,700 $ PARK DEV. FEES - 221
Support to Other Agencies - Other 221-10-1100-54013 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 221 -$ - $ - $ - $ - $ - $ ARPA - 423
Support to Other Agencies - Grants 423-10-1100-54012 150,000$ - $ - $ - $ - $ - $ SUPPLIES & SERVICES 150,000$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 423 150,000$ - $ - $ - $ - $ - $ GRAND TOTAL EXPENDITURES 638,058$ 400,814 $ 440,900 $ 440,900 $ 468,300 $ 488,700 $ DRAFT
78 General Government - City Council 1100
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Conferences, Meetings And Travel 101-10-1100-51001 53,600$ 53,600 $ Group Meals for Night Meetings 3,600 3,600
Conferences, Meetings And Travel - Perotte 10,000 10,000 Conferences, Meetings And Travel - Kasdin 10,000 10,000 Conferences, Meetings And Travel - Kyriaco 10,000 10,000 Conferences, Meetings And Travel - Reyes-Martin 10,000 10,000 Conferences, Meetings And Travel - Smith 10,000 10,000 Memberships & Dues 101-10-1100-51003 30,000$ 31,000 $ Beacon 30,000$ 31,000 $
Professional Services 101-10-1100-51200 - $ - $ City Council Portrait - -
Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 341,075$ 357,548$ 355,300$ 355,300$ 384,700$ 404,100$ Supplies & Services 296,982 43,266 85,600 85,600 83,600 84,600 Capital Outlay - - - - - - Total 638,058$ 400,814$ 440,900$ 440,900$ 468,300$ 488,700$ DRAFT
79 General Government - City Manager 1200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1200-50001 1,131,748$ 824,283 $ 998,200 $ 998,200 $ 967,000 $ 1,002,300$ Salaries & Wages - Temporary 101-10-1200-50002 2,680 3,328 20,100 20,100 20,600 20,600 Overtime 101-10-1200-50003 - - - - - - Salaries & Wages - Cash Out 101-10-1200-50004 - 47,554 - - - - Salaries & Wages - One Time Miscellaneous 101-10-1200-50005 - - - - - - Medicare & Social Security 101-10-1200-50100 17,310 13,472 17,700 17,700 17,400 17,900 Retirement Contributions 101-10-1200-50101 131,341 120,883 148,900 148,900 163,500 175,100 Health Plan Allowance 101-10-1200-50102 106,221 83,776 89,500 89,500 90,600 93,600 Auto Allowance 101-10-1200-50103 13,281 11,951 13,300 13,300 13,300 13,300 Phone Allowance 101-10-1200-50104 3,175 3,256 3,000 3,000 3,000 3,000 Bilingual Allowance 101-10-1200-50105 - 393 - - 3,400 3,400 Life Insurance 101-10-1200-50106 2,310 1,910 2 ,700 2,700 2,600 2,600 Long Term Disability 101-10-1200-50107 2,248 1,787 4,500 4,500 4,300 4,400 Deferred Compensation 101-10-1200-50108 8,026 8,013 8,000 8,000 10,000 10,000 Relocation 101-10-1200-50109 - - - - - - Retiree Health Contributions 101-10-1200-50113 - - - - - - SALARIES & BENEFITS 1,418,340$ 1,120,605.17$ 1,305,900$ 1,305,900$ 1,295,700$ 1,346,200$ Local Mileage 101-10-1200-51000 -$ - $ - $ - $ - $ - $ Conferences, Meetings And Travel 101-10-1200-51001 14,620 17,631 15,000 15,000 15,000 15,000 Memberships & Dues 101-10-1200-51003 34,798 32,708 37,290 37,290 38,700 39,300 Training 101-10-1200-51004 (670) - 1,000 1,000 1,000 1,000 Printing & Copying 101-10-1200-51010 - - - - - - Postage 101-10-1200-51011 - - - - - - Advertising 101-10-1200-51012 - - - - - - Special Department Supplies 101-10-1200-51031 1,657 2,491 1,000 678 1,000 1,000 Books & Subscriptions 101-10-1200-51035 - 138 - - - - Professional Services 101-10-1200-51200 168,532 209,019 451,700 445,555 388,200 388,400 Professional Services - Temp Agency 101-10-1200-51202 - - - - - - Contract Services - Animal Control 101-10-1200-51310 270,560 212,652 296 ,900 296,900 310,500 324,500 Support to Other Agencies - Other 101-10-1200-54013 54,000 3,800 50,000 300,000 126,000 126,000 Other Charges 101-10-1200-54014 - - - 322 - - SUPPLIES & SERVICES 543,497$ 478,440$ 852,890$ 1,096,745$ 880,400$ 895,200$ Furniture & Fixtures 101-10-1200-57040 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,961,838$ 1,599,045 $ 2,158,790 $ 2,402,645 $ 2,176,100 $ 2,241,400 $ Local Grants - 237
Support to Other Agencies - Other 237-10-1200-54013 -$ 75,000$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ 75,000$ -$ -$ -$ - TOTAL EXPENDITURES - 237 -$ 75,000$ -$ -$ -$ -$ GRAND TOTAL EXPENDITURES 1,961,838$ 1,674,045 $ 2,158,790 $ 2,402,645 $ 2,176,100 $ 2,241,400 $ DRAFT
80 General Government - City Manager 1200
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Conferences, Meetings And Travel 101-10-1200-51001 15,000$ 15,000 $ Cal Cities Annual Conference 3,000 3,000
Cal Cities CM Conference 3,000 3,000
Cal Cities City Leader Summit 3,000 3,000 MMASC Annual Conference 3,000 3,000
CALPERA Conference 1,500 1,500
Goleta's Finest 450 450
REACH Summit 200 200
Sustainbility Summit 25 25
Cal Cities Webinar 25 25
CMO/CAO Meetings 600 600
State of the County 200 200
Memberships & Dues 101-10-1200-51003 38,700$ 39,300 $ National League of Cities 3,900 4,000
League of California Cities 15,000 15,500
League of California Cities - Channel Counties Division 300 300 Employment Relations Consortium - -
California Coastal Trail Association - - UCSB Economic Forecast Project 3,100 3,100 ICMA 3,000 3,000
LAFCO 10,500 10,500
MMASC - Municipal Mgmt Assoc of So CA 300 300 CCMF - California City Mgmt Foundation 800 800 GARE 1,000 1,000
CALED 800 800
Professional Services 101-10-1200-51200 T
otal includes Economic Development 388,200$ 388,400$ Diversity Equity and Inclusion Plan 10,000 10,000 Special Services as Needed 25,000 25,000
Lobbyist Services 36,000 36,000
Executive Staff Review 10,000 10,000
CWB Public Parking 7,200 7,400
Professional Services - Economic Development: Economic Development Total 300,000$ 300,000$ Economic Development 250,000 250,000
Econ Dev - Goleta Entrepreneurial Magnet (GEM) 50,000 50,000 Support to Other Agencies - Other 101-10-1200-54013 126,000$ 126,000$ Communify South Coast Youth Safety Partnership 26,000 26,000 Econ Dev - Child Care Program 100,000 100,000 Goleta Entrepreneurial Magnet - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
City Manager 1.00 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00 1.00
Assistant to the City Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.25 0.25 0.25 0.00 0.00
Office Specialist 0.90 0.00 0.00 0.00 0.00
Total 6.15 5.25 5.25 5.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 1,418,340$ 1,120,605 $ 1,305,900 $ 1,305,900 $ 1,295,700 $ 1,346,200 $ Supplies & Services 543,497 553,440 852,890 1,096,745 880,400 895,200 Capital Outlay - - - - - - Total 1,961,838$ 1,674,045 $ 2,158,790 $ 2,402,645 $ 2,176,100 $ 2,241,400 $ DRAFT
81 General Government - City Clerk 1300
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1300-50001 461,935$ 497,190 $ 532,500 $ 532,500 $ 600,900 $ 625,000 $ Overtime 101-10-1300-50003 - - - - - - Salaries & Wages - Cash Out 101-10-1300-50004 7,598 6,484 - - - - Salaries & Wages - One Time Miscellaneous 101-10-1300-50005 - - - - - - Medicare & Social Security 101-10-1300-50100 7,014 7,459 8,800 8,800 10,100 10,500 Retirement Contributions 101-10-1300-50101 58,821 68,105 79,700 79,700 78,600 84,100 Health Plan Allowance 101-10-1300-50102 58,321 63,314 68,200 68,200 90,600 93,600 Phone Allowance 101-10-1300-50104 723 721 800 800 800 800 Life Insurance 101-10-1300-50106 1,008 1,146 1,500 1,500 1,800 1,800 Long Term Disability 101-10-1300-50107 1,249 1,400 2,400 2,400 2,600 2,900 Deferred Compensation 101-10-1300-50108 - - - - 1,300 1,300 Unemployment insurance 101-10-1300-50111 - - - - - - SALARIES & BENEFITS 596,669$ 645,819 $ 693,900 $ 693,900 $ 786,700 $ 820,000 $ Local Mileage 101-10-1300-51000 -$ -$ 1,500$ -$ 1,900$ 1,900$ Conferences, Meetings And Travel 101-10-1300-51001 6,650 3,464 6,000 1,140 7,500 7,500 Memberships & Dues 101-10-1300-51003 1,450 1,450 1,200 3,200 1,500 1,500 Training 101-10-1300-51004 - - - - 2,400 2,400 Postage 101-10-1300-51011 - - 200 200 200 200 Advertising 101-10-1300-51012 6,773 2,628 5,000 5,000 5,000 5,000 Special Department Supplies 101-10-1300-51031 3,516 6,494 3,500 3,500 3,500 3,500 Minor Equipment (under 5k) 101-10-1300-51032 - - - - - - Recognition & Awards 101-10-1300-51034 258 1,911 2,500 2,500 3,500 2,500 Books & Subscriptions 101-10-1300-51035 1,435 1,463 1,500 1,500 1,500 1,500 Professional Services 101-10-1300-51200 41,768 53,228 87,300 85,200 82,300 82,300 Professional Services - Temp Agency 101-10-1300-51202 2,320 1,330 3,400 - - - Contract Services 101-10-1300-51300 - - - - - - Election Costs 101-10-1300-54002 37,915 - 53,000 62,860 - 43,000 SUPPLIES & SERVICES 102,085$ 71,968$ 165,100$ 165,100$ 109,300$ 151,300$ Computer Hardware & Peripherals 101-10-1300-57020 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 698,754$ 717,788 $ 859,000 $ 859,000 $ 896,000 $ 971,300 $ PUBLIC, EDUCATION, GOVERNMENT FEES - 503
Minor Equipment (under 5k) 503-10-1300-51032 -$ -$ -$ -$ -$ -$ Professional Services 503-10-1300-51200 - 33,886 30,000 30,000 30,000 30,000 SUPPLIES & SERVICES -$ 33,886$ 30,000$ 30,000$ 30,000$ 30,000$ Machinery & Equipment 503-10-1300-57010 - - 30,000 30,000 30,000 30,000 CAPITAL OUTLAY -$ -$ 30,000$ 30,000$ 30,000$ 30,000$ TOTAL EXPENDITURES - 503 -$ 33,886$ 60,000$ 60,000$ 60,000$ 60,000$ GRAND TOTAL EXPENDITURES 698,754$ 751,674 $ 919,000 $ 919,000 $ 956,000 $ 1,031,300$ DRAFT
82 General Government - City Clerk 1300
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-10-1300-51200 82,300$ 82,300 $ Municipal Code 15,000 15,000
Media Services (DRB, PC, CC) 31,500 31,500
Media Services (HPC) 2,200 2,200
Media Services - Public Works (5400) (PTAC) 2,200 2,200 Media Services - Neighborhood Services (6500) (Parks & Rec Commission) 2,200 2,200 Media Services - Community Relations (1500) (PEC) 2,200 2,200 Media Services - Library Services (2100) (LAC) 2,500 2,500 Video Services - State of the City 2,200 2,200 Records Retention (ongoing) 1,000 1,000
Media Archive 1,300 1,300
Interpretation Services 20,000 20,000
Netfile - -
Election Costs 101-10-1300-54002 - $ 43,000$ 3 Seats (Mayor, Dist 1, and Dist 2) - 23,000 Measure - 20,000
Professional Services 503-10-1300-51200 30,000$ 30,000$ A/V Equipment Maintenance 30,000 30,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
City Clerk 1.00 1.00 1.00 1.00 1.00
Deputy City Clerk 2.00 2.00 2.00 3.00 3.00
Public Records Specialist 1.00 1.00 1.00 1.00 1.00
Total 4.00 4.00 4.00 5.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 596,669$ 645,819 $ 693,900 $ 693,900 $ 786,700 $ 820,000 $ Supplies & Services 102,085 105,854 195,100 195,100 139,300 181,300 Capital Outlay - - 30,000 30,000 30,000 30,000 Total 698,754$ 751,674 $ 919,000 $ 919,000 $ 956,000 $ 1,031,300$ DRAFT
83 General Government - Support Services 1310
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1310-50001 -$ 60,101$ 63,100$ 63,100$ 67,000$ 69,700$ Overtime 101-10-1310-50003 - - - - - - Salaries & Wages - Cash Out 101-10-1310-50004 - - - - - - Salaries & Wages - One Time Miscellaneous 101-10-1310-50005 - - - - - - Medicare & Social Security 101-10-1310-50100 - 1,019 1,200 1,200 1,300 1,300 Retirement Contributions 101-10-1310-50101 - 4,616 5,100 5,100 5,500 5,800 Health Plan Allowance 101-10-1310-50102 - 11,179 15,400 15,400 18,200 18,800 Phone Allowance 101-10-1310-50104 - - - - - - Life Insurance 101-10-1310-50106 - 123 200 200 200 200 Long Term Disability 101-10-1310-50107 - 178 300 300 300 300 Deferred Compensation 101-10-1310-50108 - - - - 700 700 Unemployment Insurance 101-10-1310-50111 - - - - - - SALARIES & BENEFITS -$ 77,216 $ 85,300$ 85,300$ 93,200$ 96,800 $ Printing & Copying 101-10-1310-51010 - $ 25,117.14$ 25,000.00$ 25,000.00$ 25,000$ 25,000$ Postage 101-10-1310-51011 - 20,232 37,000 37,000 30,000 30,000 Advertising 101-10-1310-51012 - - - - - - Insurance 101-10-1310-51020 - - - - - - Worker's Compensation 101-10-1310-51021 - - - - - - Office Supplies 101-10-1310-51030 - 15,858 38,000 30,500 25,000 25,000 Special Department Supplies 101-10-1310-51031 - 633 1,000 1,000 1,000 1,000 Minor Equipment (under 5k) 101-10-1310-51032 - - - - - - Recognition & Awards 101-10-1310-51034 - - - - - - Books & Subscriptions 101-10-1310-51035 - - - - - - Leases/Rental-City Hall 101-10-1310-51040 - - - - - - Leases/Rental Equipment 101-10-1310-51042 - 11,251 15,700 15,700 15,700 15,700 Utilities - Telephone/Internet/TV 101-10-1310-51050 - - - - - - Utilities - Gas 101-10-1310-51051 - - - - - - Utilities - Electric 101-10-1310-51052 - - - - - - Utilities - Water & Sewer 101-10-1310-51053 - - - - - - Maintenance-Office Equipment 101-10-1310-51069 - 941 1,000 1,000 1,000 1,000 Professional Services - Temp Agency 101-10-1310-51202 - - - 7,500 - - SUPPLIES & SERVICES -$ 74,033 $ 117,700$ 117,700$ 97,700$ 97,700 $ TOTAL EXPENDITURES - 101 -$ 151,250 $ 203,000$ 203,000$ 190,900$ 194,500 $ GRAND TOTAL EXPENDITURES -$ 151,250 $ 203,000$ 203,000$ 190,900$ 194,500 $ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Office Specialist 0.00 0.90 1.00 1.00 1.00
Total 0.00 0.90 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits - $ 77,216$ 85,300$ 85,300$ 93,200$ 96,800$ Supplies & Services - 74,033 117,700 117,700 97,700 97,700 Capital Outlay - - - - - - Total - $ 151,250$ 203,000$ 203,000$ 190,900$ 194,500$ DRAFT
84 General Government - City Attorney 1400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1400-50001 251,534$ 265,501$ 289,300$ 289,300$ 247,800$ 257,700$ Salaries & Wages - Temporary 101-10-1400-50002 - - - - - - Overtime 101-10-1400-50003 1,697 419 - - - - Salaries & Wages - Cash Out 101-10-1400-50004 10,072 10,532 - - - - Salaries & Wages - One Time Miscellaneous 101-10-1400-50005 - - - - - - Medicare & Social Security 101-10-1400-50100 4,019 4,176 4,700 4,700 4,000 4,100 Retirement Contributions 101-10-1400-50101 33,876 41,338 49,600 49,600 54,800 59,300 Health Plan Allowance 101-10-1400-50102 17,988 12,421 25,600 25,600 18,200 18,800 Auto Allowance 101-10-1400-50103 4,849 4,838 4,900 4,900 4,900 4,900 Phone Allowance 101-10-1400-50104 723 721 800 800 800 800 Bilingual Allowance 101-10-1400-50105 559 489 900 900 - - Life Insurance 101-10-1400-50106 591 721 800 800 600 700 Long Term Disability 101-10-1400-50107 560 730 1,300 1,300 1,100 1,100 Deferred Compensation 101-10-1400-50108 - - - - 700 700 Unemployment insurance 101-10-1400-50111 - - - - - - Retiree Health Contributions 101-10-1400-50113 - - - - - - SALARIES & BENEFITS 326,468$ 341,886$ 377,900$ 377,900$ 332,900$ 348,100$ Local Mileage 101-10-1400-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-10-1400-51001 1,804 1,221 5,000 5,000 5,000 5,000 Memberships & Dues 101-10-1400-51003 523 523 700 700 700 700 Postage 101-10-1400-51011 - - - - - - Advertising 101-10-1400-51012 - - - - - - Special Department Supplies 101-10-1400-51031 650 1,175 500 500 500 500 Minor Equipment (under 5k) 101-10-1400-51032 - - - - - - Books & Subscriptions 101-10-1400-51035 2,724 2,786 3,000 3,000 3,500 3,500 Professional Services 101-10-1400-51200 - - - - - - Professional Services - Temp Agency 101-10-1400-51202 - - - - - - Professional Services - Legal 101-10-1400-51203 280,092 307,402 - - 280,900 290,100 Professional Services - Litigation 101-10-1400-51204 308,888 14,859 325,000 325,000 250,000 258,300 Contract Services 101-10-1400-51300 163,128 364,358 480,000 480,000 212,600 219,600 Other Charges 101-10-1400-54014 - 100 - - - - SUPPLIES & SERVICES 757,808$ 692,424$ 814,200$ 814,200$ 753,200$ 777,700$ Furniture & Fixtures 101-10-1400-57040 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 1,084,277$ 1,034,310 $ 1,192,100 $ 1,192,100 $ 1,086,100 $ 1,125,800 $ GRAND TOTAL EXPENDITURES 1,084,277$ 1,034,310 $ 1,192,100 $ 1,192,100 $ 1,086,100 $ 1,125,800 $ DRAFT
85 General Government - City Attorney 1400
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services - Legal 101-10-1400-51203 280,900$ 290,100 $ BBK - Special Legal Service 280,900 290,100
Professional Services - Litigation 101-10-1400-51204 250,000$ 258,300 $ BBK - Litigation 250,000 258,300
Contract Services 101-10-1400-51300 212,600$ 219,600 $ BBK - General Legal Services 212,600 219,600
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Assistant City Attorney 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.50 0.00 0.00 0.00 0.00
Human Resources Technician 0.00 0.50 0.50 0.00 0.00
Total 1.50 1.50 1.50 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 326,468$ 341,886 $ 377,900 $ 377,900 $ 332,900 $ 348,100 $ Supplies & Services 757,808 692,424 814,200 814,200 753,200 777,700 Capital Outlay - - - - - - Total 1,084,277$ 1,034,310 $ 1,192,100 $ 1,192,100 $ 1,086,100 $ 1,125,800 $ DRAFT
86 General Government - Community Relations 1500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1500-50001 300,844$ 332,792 $ 385,300 $ 385,300 $ 397,600 $ 413,500 $ Salaries & Wages - Temporary 101-10-1500-50002 - - - - - - Overtime 101-10-1500-50003 194 1,463 - - - - Salaries & Wages - Cash Out 101-10-1500-50004 - - - - - - Salaries & Wages - One Time Miscellaneous 101-10-1500-50005 - - - - - - Medicare & Social Security 101-10-1500-50100 4,776 5,310 6,400 6,400 6,700 6,900 Retirement Contributions 101-10-1500-50101 23,255 25,690 31,100 31,100 32,300 34,000 Health Plan Allowance 101-10-1500-50102 37,623 41,807 51,100 51,100 54,400 56,200 Phone Allowance 101-10-1500-50104 - - - - 1,000 1,000 Bilingual Allowance 101-10-1500-50105 1,673 1,693 1,700 1,700 1,700 1,700 Life Insurance 101-10-1500-50106 695 767 1,100 1,100 1,100 1,100 Long Term Disability 101-10-1500-50107 914 1,002 1,700 1,700 1,700 1,900 Deferred Compensation 101-10-1500-50108 - - - - 2,000 2,000 SALARIES & BENEFITS 369,974$ 410,524$ 478,400$ 478,400$ 498,500$ 518,300$ Local Mileage 101-10-1500-51000 -$ -$ 400$ 400$ 400$ 400$ Conferences, Meetings And Travel 101-10-1500-51001 639 630 3,000 3,000 3,000 3,000 Memberships & Dues 101-10-1500-51003 199 - 1,000 1,000 1,000 1,000 Printing & Copying 101-10-1500-51010 3,535 2,208 14,000 14,000 14,000 14,000 Postage 101-10-1500-51011 817 694 15,000 15,000 15,000 15,000 Advertising 101-10-1500-51012 144 - 6,500 6,286 6,500 6,500 Special Department Supplies 101-10-1500-51031 11,524 21,834 22,200 47,200 30,000 30,000 Recognition & Awards 101-10-1500-51034 8,263 12,326 13,000 13,214 13,800 13,800 Books & Subscriptions 101-10-1500-51035 873 590 500 500 600 600 Utilities - Telephone/Internet/TV 101-10-1500-51050 - - - - - - Professional Services 101-10-1500-51200 108,085 139,628 166,000 166,000 182,000 182,000 Emergency Response 101-10-1500-54004 - - 2,000 2,000 - - Stipends for Meetings 101-10-1500-54005 1,150 1,800 2,000 2,000 2,100 2,100 Support to Other Agencies - Other 101-10-1500-54013 - - - - - - SUPPLIES & SERVICES 135,230$ 179,710$ 245,600$ 270,600$ 268,400$ 268,400$ Computer Hardware & Peripherals 101-10-1500-57020 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 505,204$ 590,234 $ 724,000 $ 749,000 $ 766,900 $ 786,700 $ MISC GRANTS - 311
Advertising 311-10-1500-51012 -$ -$ -$ -$ -$ -$ Special Department Supplies 311-10-1500-51031 - - - - - - Professional Services 311-10-1500-51200 - - - - - - Contract Services 311-10-1500-51300 - - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 311 -$ - $ - $ - $ - $ - $ GRAND TOTAL EXPENDITURES 505,204$ 590,234 $ 724,000 $ 749,000 $ 766,900 $ 786,700 $ DRAFT
87 General Government - Community Relations 1500
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Recognition & Awards 101-10-1500-51034 13,800$ 13,800 $ Mayor & Council Staff Appreciation Breakfast 3,800 3,800 Staff Summer BBQ 3,000 3,000
Holiday Party 6,000 6,000
EAT Committee Activities 500 500
Staff Anniversaries 500 500
Special Department Supplies 101-10-1500-51031 30,000$ 30,000 $ Dam Dinner - Lake Los Carneros 5,000 5,000 Holiday Parade (City participation) 1,000 1,000 Lemon Festival 200 200
Coffee & Community / Café y Comunidad 3,000 3,000 LEAD Goleta (English and Spanish) 2,000 2,000 City Branded Items 8,800 5,800
Community State of the City 3,000 3,000 Special Supplies as Needed 5,000 5,000
Rentals for groundbreakings 2,000 5,000 Professional Services 101-10-1500-51200 182,000$ 182,000 $ Graphic Design 20,000 20,000
Interpretation/Translation Services 7,500 7,500 Video production services 55,000 55,000
Photography 10,000 10,000
Phone Notifications 5,000 5,000
Banner Services 70,000 70,000
Audio Visual Services 10,000 10,000
Special Services as Needed 2,500 2,500
Event Vendors 2,000 2,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Community Relations Manager 1.00 1.00 1.00 1.00 1.00
Management Assistant 1. 75 2.00 2.00 2.00 2.00
Total 2.75 3.00 3.00 3.00 3.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 369,974$ 410,524 $ 478,400 $ 478,400 $ 498,500 $ 518,300 $ Supplies & Services 135,230 179,710 245,600 270,600 268,400 268,400 Capital Outlay - - - - - - Total 505,204$ 590,234 $ 724,000 $ 749,000 $ 766,900 $ 786,700 $ DRAFT
88 General Government - Human Resources/Risk Management 1600 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-10-1600-50001 350,452 $ 412,079 $ 494,600 $ 494,600 $ 549,700 $ 571,700 $ Salaries & Wages - Temporary 101-10-1600-50002 5,101 - 15,900 15,900 - - Overtime 101-10-1600-50003 1,697 419 - - - - Salaries & Wages - Cash Out 101-10-1600-50004 21,550 - - - - - Medicare & Social Security 101-10-1600-50100 5,439 6,091 9,300 9,300 9,100 9,500 Retirement Contributions 101-10-1600-50101 40,789 53,061 69,600 69,600 62,900 67,000 Health Plan Allowance 101-10-1600-50102 40,749 50,893 59,700 59,700 72,500 74,900 Phone Allowance 101-10-1600-50104 92 - 500 500 500 500 Bilingual Allowance 101-10-1600-50105 1,138 1,204 900 900 1,700 1,700 Life Insurance 101-10-1600-50106 712 839 1,500 1,500 1,500 1,600 Long Term Disability 101-10-1600-50107 1,005 1,157 2,300 2,300 2,600 2,600 Deferred Compensation 101-10-1600-50108 - - - - 1,300 1,300 Relocation 101-10-1600-50109 - - - - - - Unemployment insurance 101-10-1600-50111 - - - - - - Commute Alternative Allowance 101-10-1600-50112 6,773 10,529 14,000 14,000 14,000 14,000 Tuition Reimburse
ment 101-10-1600-50115 - 1,419 4,500 4,500 4,500 4,500 SALARIES & BENEFITS 475,495$ 537,690$ 672,800$ 672,800$ 720,300$ 749,300$ Local Mileage 101-10-1600-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-10-1600-51001 4,090 5,910 7,000 7,000 10,000 10,000 Memberships & Dues 101-10-1600-51003 - 2,500 4,300 4,300 5,300 5,300 Training 101-10-1600-51004 175 4,891 20,000 20,000 20,000 20,000 Printing & Copying 101-10-1600-51010 15,416 - - - - - Postage 101-10-1600-51011 30,129 - - - - - Advertising 101-10-1600-51012 9,610 14,780 14,000 20,375 15,000 15,000 Insurance 101-10-1600-51020 460,698 410,961 489,000 489,000 609,000 627,300 Worker's Compensation 101-10-1600-51021 217,645 187,093 195,250 195,250 175,600 180,900 Office Supplies 101-10-1600-51030 26,035 - - - - - Special Department Supplies 101-10-1600-51031 760 4,895 6,000 6,000 7,000 7,000 Minor Equipment (under 5k) 101-10-1600-51032 180 - - - - - Books & Subscriptions 101-10-1600-51035 4,870 5,070 6,600 6,600 7,000 7,000 Leases/Rental-City Hall 101-10-1600-51040 - - - - - - Leases/Rental-Equipment 101-10-1600-51042 3,512 - - - - - Utilities
- Telephone/Internet/TV 101-10-1600-51050 - - - - - - Utilities - Gas 101-10-1600-51051 - - - - - - Utilities - Electric 101-10-1600-51052 - - - - - - Utilities - Water & Sewer 101-10-1600-51053 - - - - - - Maintenance-Vehicles 101-10-1600-51060 - 197 - - - - Maintenance-Facilities 101-10-1600-51064 - - - - - - Maintenance-Software License & Subscriptions 101-10-1600-51068 - - - - - - Maintenance-Office Equipment 101-10-1600-51069 - - - - - - Maintenance-Fuel - Vehicles & Other 101-10-1600-51080 - - - - - - Professional Services 101-10-1600-51200 42,049 48,308 83,200 76,825 84,200 84,200 Permits & Fees 101-10-1600-54003 - - - - - - Administrative Charges 101-10-1600-54010 - - - - - - Other Charges 101-10-1600-54014 12,951 15,092 14,000 14,000 - - SUPPLIES & SERVICES 828,119$ 699,697$ 839,350$ 839,350$ 933,100$ 956,700$ Machinery & Equipment 101-10-1600-57010 -$ -$ -$ -$ -$ -$ Computer Hardware & Peripherals 101-10-1600-57020 - - - - - - Furniture & Fixtures 101-10-1600-57040 49,227 17,868 35,000 35,000 5,000 5,000 CAPITAL OUTLAY 49,227$ 17,868$ 35,000$ 35,000$ 5,000$ 5,000$ -
TOTAL EXPENDITURES - 101 1,352,841$ 1,255,255 $ 1,547,150 $ 1,547,150 $ 1,658,400 $ 1,711,000 $ GRAND TOTAL EXPENDITURES 1,352,841$ 1,255,255 $ 1,547,150 $ 1,547,150 $ 1,658,400 $ 1,711,000 $ DRAFT
89 General Government - Human Resources/Risk Management 1600 LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Insurance 101-10-1600-51020 609,000$ 627,300 $ General Liability Program Annual Contribution 609,000 627,300 General Liability Program Retrospective Adjustment - - Worker's Compensation 101-10-1600-51021 175,600$ 180,900$ Annual Insurance Premium 175,600 180,900
Workers Comp Retrospecticve Adjustment - - Professional Services 101-10-1600-51200 84,200$ 84,200$ Employee Assistance Program 6,000 6,000 Ergonomic Assessments 5,500 5,500
HR Support Services 38,700 38,700
Recruiting/Pre-Employment Services 7,000 7,000 Professional Coaching/Mediation 25,000 25,000 Recruitment Testing 2,000 2,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Human Resources/Risk Manager 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst 1.00 1.00 1.00 1.00 1.00
Human Resources Analyst/DEI Officer 1.00 1.00 1.00 1.00 1.00 Human Resources Technician 0.00 0.50 0.50 1.00 1.00
Management Assistant 0.50 0.00 0.00 0.00 0.00
Total 3.50 3.50 3.50 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 475,495$ 537,690$ 672,800$ 672,800$ 720,300$ 749,300$ Supplies & Services 828,119 699,697 839,350 839,350 933,100 956,700 Capital Outlay 49,227 17,868 35,000 35,000 5,000 5,000 Total 1,352,841$ 1,255,255$ 1,547,150$ 1,547,150$ 1,658,400$ 1,711,000$ DRAFT
90 General Services - Administration 1800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1800-50001 371,162$ 462,641 $ 612,600 $ 582,600 $ 661,100 $ 687,500 $ Salaries & Wages - Temporary 101-18-1800-50002 - - - - - - Salaries & Wages - Cash Out 101-18-1800-50004 9,593 9,950 - - - - Medicare & Social Security 101-18-1800-50100 5,513 6,468 9,900 9,900 10,800 11,200 Retirement Contributions 101-18-1800-50101 56,047 76,847 105,600 105,600 126,900 136,900 Health Plan Allowance 101-18-1800-50102 48,669 39,902 63,900 63,900 72,500 74,900 Auto Allowance 101-18-1800-50103 4,849 4,838 4,900 4,900 4,900 4,900 Phone Allowance 101-18-1800-50104 963 721 800 800 1,200 1,200 Life Insurance 101-18-1800-50106 714 1,034 1,800 1,800 1,600 1,800 Long Term Disability 101-18-1800-50107 798 1,143 2,800 2,800 3,000 3,200 Deferred Compensation 101-18-1800-50108 - - - - 2,600 2,600 Unemployment insurance 101-18-1800-50111 - - - - - - SALARIES & BENEFITS 498,308$ 603,543 $ 802,300 $ 772,300 $ 884,600 $ 924,200 $ Local Mileage 101-18-1800-51000 -$ -$ 100$ 100$ 100$ 100$ Conferences, Meetings And Travel 101-18-1800-51001 3,383 2,973 5,600 5,600 5,600 5,600 Memberships & Dues 101-18-1800-51003 381 1,026 1,600 1,600 1,600 1,600 Training 101-18-1800-51004 - - 2,600 1,600 2,600 2,600 Printing & Copying 101-18-1800-51010 - - - 600 600 600 Postage 101-18-1800-51011 - 23 500 200 200 200 Advertising 101-18-1800-51012 1,160 216 1,000 1,700 700 700 Insurance 101-18-1800-51020 63,988 78,370 91,900 91,900 110,600 132,600 Office Supplies 101-18-1800-51030 1,138 500 1,000 1,000 1,000 1,000 Special Department Supplies 101-18-1800-51031 338 58 - - - - Minor Equipment (under 5k) 101-18-1800-51032 - - - - - - Books & Subscriptions 101-18-1800-51035 - - 200 200 200 200 Professional Services 101-18-1800-51200 - 28,600 - 216,300 - - Permits & Fees 101-18-1800-54003 - - - - - - SUPPLIES & SERVICES 70,388$ 111,765$ 104,500$ 320,800$ 123,200$ 145,200$ Furniture & Fixtures 101-18-1800-57040 -$ 6,735$ 5,000 $ 5,000 $ 5,000 $ 5,000 $ CAPITAL OUTLAY -$ 6,735$ 5,000$ 5,000$ 5,000$ 5,000$ -
TOTAL EXPENDITURES - 101 568,696$ 722,044 $ 911,800 $ 1,098,100$ 1,012,800 $ 1,074,400 $ GRAND TOTAL EXPENDITURES 568,696$ 722,044 $ 911,800 $ 1,098,100$ 1,012,800 $ 1,074,400 $ DRAFT
91 General Services - Administration 1800
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Insurance 101-18-1800-51020 110,600$ 132,600 $
Pollution Liability Program Premium 7,700 9,200 Property Insurance Premium 92,500 111,000
Crime Policy Premium 10,400 12,400
Earthquake Insurance Premium - -
Professional Services 101-18-1800-51200 - $ - $ Procurement Consulting Services - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
General Services Director 1.00 1.00 1.00 1.00 1.00
Project Manager 0.00 0.00 0.50 0.50 0.50
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 0.75 0.75 0.75 1.00 1.00
Management Analyst 0.50 0.50 0.50 0.50 0.50
Total 3.25 3.25 3.75 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 498,308$ 603,543 $ 802,300 $ 772,300 $ 884,600 $ 924,200 $ Supplies & Services 70,388 111,765 104,500 320,800 123,200 145,200 Capital Outlay - 6,735 5,000 5,000 5,000 5,000 Total 568,696$ 722,044 $ 911,800 $ 1,098,100$ 1,012,800 $ 1,074,400 $ DRAFT
92 General Services - Facilities Maintenance 1810
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1810-50001 42,092$ 117,239 $ 224,800 $ 219,800 $ 248,000 $ 258,000 $ Salaries & Wages - Temporary 101-18-1810-50002 8,246 5,897 20,100 20,100 20,600 20,600 Overtime 101-18-1810-50003 381 1,003 - - - - Salaries & Wages - Cash Out 101-18-1810-50004 1,837 - - - - - Medicare & Social Security 101-18-1810-50100 1,251 2,507 5,400 5,400 5,800 6,000 Retirement Contributions 101-18-1810-50101 3,501 10,340 18,100 18,100 20,100 21,200 Health Plan Allowance 101-18-1810-50102 13,197 37,689 38,400 38,400 40,800 42,200 Phone Allowance 101-18-1810-50104 316 - 500 500 600 600 Life Insurance 101-18-1810-50106 296 345 700 700 500 800 Long Term Disability 101-18-1810-50107 404 492 1,100 1,100 1,200 1,200 Deferred Compensation 101-18-1810-50108 - - - - 1,500 1,500 SALARIES & BENEFITS 71,521$ 175,512$ 309,100$ 304,100$ 339,100$ 352,100$ Training 101-18-1810-51004 -$ - $ 2,700$ 2,700 $ 2,700 $ 2,700 $ Printing & Copying 101-18-1810-51010 - - - - 200 200 Postage 101-18-1810-51011 - - - - - - Advertising 101-18-1810-51012 - - - - - - Special Department Supplies 101-18-1810-51031 1,919 1,929 2,500 2,500 2,500 2,500 Uniforms & Safety Equipment 101-18-1810-51033 152 2,414 2,500 3,150 3,150 3,150 Books & Subscriptions 101-18-1810-51035 - - - - - - Leases/Rental-City Hall 101-18-1810-51040 529,696 548,079 552,800 552,800 555,600 557,000 Utilities - Telephone/Internet/TV 101-18-1810-51050 91,869 90,158 97,500 97,500 117,100 117,100 Utilities - Gas 101-18-1810-51051 9,726 3,591 9,900 9,900 3,900 3,900 Utilities - Electric 101-18-1810-51052 99,742 135,043 170,500 170,500 170,500 170,500 Utilities - Water & Sewer 101-18-1810-51053 13,846 16,732 17,500 17,500 17,500 17,500 Maintenance-Facilities 101-18-1810-51064 181,237 338,454 317,600 351,950 283,600 326,900 Maintenance-Other Equipment 101-18-1810-51070 996 2,679 3,500 3,500 2,650 2,650 Professional Services 101-18-1810-51200 878 10,578 165,000 205,000 100,000 100,000 Professi
onal Services - Temp Agency 101-18-1810-51202 24,924 156 - - - - Contract Services 101-18-1810-51300 26,337 24,961 50,600 75,488 45,600 45,600 Permits & Fees 101-18-1810-54003 34,287 2,328 3,100 3,100 3,100 3,100 SUPPLIES & SERVICES 1,015,609$ 1,177,102 $ 1,395,700 $ 1,495,588 $ 1,308,100 $ 1,352,800$ Furniture & Fixtures 101-18-1810-57040 -$ - $ 8,300$ 8,300 $ 8,300 $ 8,300 $ CAPITAL OUTLAY -$ - $ 8,300$ 8,300 $ 8,300 $ 8,300 $ TOTAL EXPENDITURES - 101 1,087,129$ 1,352,614 $ 1,713,100 $ 1,807,988 $ 1,655,500 $ 1,713,200 $ GRAND TOTAL EXPENDITURES 1,087,129$ 1,352,614 $ 1,713,100 $ 1,807,988 $ 1,655,500 $ 1,713,200 $ DRAFT
93 General Services - Facilities Maintenance 1810
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Leases/Rental-City Hall 101-18-1810-51040 555,600$ 557,000 $ Ibank Payment 510,700 509,900
Reciprocal Parking Agreement 6,900 7,100
CAM Reimbursement - Corp Yard 38,000 40,000
Utilities - Telephone/Internet/TV 101-18-1810-51050 117,100$ 117,100 $ Mobile Devices 117,100 117,100
Non-Mobile telecommunications - -
Maintenance-Facilities 101-18-1810-51064 283,600$ 326,900 $ City Hall and Library Landscaping - -
Amtrak Restrooms 10,000 -
Rancho La Patera 25,000 15,000
Mission Leasing - -
Citywide Key Management System 17,000 -
New Amtrak Station - 80,300
Heating and Air 25,000 25,000
Janitorial Services 155,000 155,000
Security - City Facilities 21,000 21,000
Fobs 300 300
Plumbing Services - -
Adhoc Maintenance (Flooring, Electrical, Roofing, Painting) 3,300 3,300 Door Maintenance and Repair 17,000 17,000
Generator / UST Maintenance & Repair 10,000 10,000 Professional Services 101-18-1810-51200 100,000$ 100,000 $ Architectural/Engineering Services 100,000 100,000 Energy Consultant - -
Contract Services 101-18-1810-51300 45,600$ 45,600 $ On Call Trades 25,000 25,000
Moving / Bulky Item Disposal Services 15,000 15,000 Pest Control 5,600 5,600
Emergency Services - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Project Manager 0.00 0.00 0.50 0.50 0.50
Fleet & Facilities Coordinator 0.00 0.75 0.75 0.75 0.75 Facilities Maintenance Technician 1.00 1.00 1.00 1.00 1.00 Total 1.00 1.75 0.00 2.25 2.25 2.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 71,521$ 175,512$ 309,100$ 304,100$ 339,100$ 352,100$ Supplies & Services 1,015,609 1,177,102 1,395,700 1,495,588 1,308,100 1,352,800 Capital Outlay - - 8,300 8,300 8,300 8,300 Total 1,087,129$ 1,352,614 $ 1,713,100 $ 1,807,988 $ 1,655,500 $ 1,713,200 $ DRAFT
94 General Services - Information Technology 1820
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1820-50001 44,671$ 35,861 $ 56,100 $ 56,100 $ 62,100 $ 64,600 $ Salaries & Wages - Temporary 101-18-1820-50002 - - - - - - Medicare & Social Security 101-18-1820-50100 697 555 1,000 1,000 1,100 1,100 Retirement Contributions 101-18-1820-50101 5,198 2,862 4,600 4,600 5,100 5,300 Health Plan Allowance 101-18-1820-50102 7,560 5,973 8,600 8,600 9,100 9,400 Life Insurance 101-18-1820-50106 - - 200 200 100 200 Long Term Disability 101-18-1820-50107 - - 300 300 300 300 Deferred Compensation 101-18-1820-50108 - - - - 400 400 SALARIES & BENEFITS 58,126$ 45,252$ 70,800 $ 70,800 $ 78,200 $ 81,300$ Local Mileage 101-18-1820-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-18-1820-51001 - 1,664 3,000 3,000 3,000 3,000 Memberships & Dues 101-18-1820-51003 - - 500 500 500 500 Training 101-18-1820-51004 - - - - - - Printing & Copying 101-18-1820-51010 - - - - - - Postage 101-18-1820-51011 - - - - - - Advertising 101-18-1820-51012 - 216 - - - - Special Department Supplies 101-18-1820-51031 - - - - - - Minor Equipment (under 5k) 101-18-1820-51032 - - 2,500 2,500 2,500 2,500 Books & Subscriptions 101-18-1820-51035 - - - - - - Utilities - Telephone/Internet/TV 101-18-1820-51050 - 13,809 - - - - Maintenance-Software License & Subscriptio101-18-1820-51068 397,831 461,102 625,000 670,271 650,900 653,100 Professional Services 101-18-1820-51200 145,420 270,586 315,200 372,275 219,500 226,100 Permits & Fees 101-18-1820-54003 - - - - - - SUPPLIES & SERVICES 543,251$ 747,377$ 946,200$ 1,048,546$ 876,400 $ 885,200$ Computer Hardware & Peripherals 101-18-1820-57020 69,968 $ 78,621 $ 73,500 $ 167,433 $ 83,500 $ 137,500 $ IT Network Equipment 101-18-1820-57021 - - - 44,902 - - Furniture & Fixtures 101-18-1820-57040 - - - - - - CAPITAL OUTLAY 69,968$ 78,621$ 73,500$ 212,335$ 83,500$ 137,500$ -
TOTAL EXPENDITURES - 101 671,345$ 871,250 $ 1,090,500$ 1,331,681 $ 1,038,100 $ 1,104,000 $ GRAND TOTAL EXPENDITURES 671,345$ 871,250 $ 1,090,500$ 1,331,681 $ 1,038,100 $ 1,104,000 $ DRAFT
95 General Services - Information Technology 1820
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Maintenance-Software License & Subscri101-18-1820-51068 650,900$ 653,100 $ Adobe License 9,500 9,500
ArcGIS (esri) 7,900 8,200
Brightly Asset Management 35,000 35,000
AutoCad 20,000 20,000
Egnyte 40,300 40,300
Website Translation Services 2,000 2,000
Bluebeam Revu Software 8,400 8,400
Budget Software 43,000 37,000
Construction Management Software (CMIS) 15,600 15,600 Dragon 600 600
KnowB4 9,600 9,600
Zoom 8,600 8,600
GoDaddy 500 500
Cybersecurity 46,000 77,400
Docusign 32,000 32,000
Xplor Booking Software 20,000 20,000
Fulcrum 6,600 6,600
Granicus-Gov Delivery + CRM Module 43,200 43,200 HCS (Traffic) Support 1,800 1,800
Netfile 4,900 4,900
Licensing 8,700 8,700
MS Office 365 Licenses + Intune 69,000 69,000 NEOGOV - Insight / OHC / Onboard + Cand text messaging 9,800 9,800 NEOGOV - Performance Evaluations 7,600 7,600 Civic Plus Monsido Platform 4,200 4,200
Planetbids 14,000 14,000
Record Management Software 37,000 14,000
ArchiveSocial 1,200 1,200
Meraki Maintenance and Support 7,000 7,000
StreetSaver Software 3,000 3,000
SurveyMonkey 500 500
Transparity IMS (Traffic) 6,500 6,500
Tv/Internet - Amtrak Station 4,000 3,000
Tv/Internet - City Hall 10,800 10,800
Tv/Internet - Corp Yard 3,400 3,400
Tyler Content Manager module in Incode/InCode License/Cloud Service 78,000 78,500 Vasion Print Services 2,800 2,800
Vision Traffic Software (PTV) 2,400 2,400
VisionLive 12,500 12,500
ZoomGrants Management software 8,500 8,500
RSMeans Software 4,500 4,500
Professional Services 101-18-1820-51200 219,500$ 226,100$ IT Management 219,500 226,100
Computer Hardware & Peripherals 101-18-1820-57020 83,500$ 137,500$ Laptop PC & Monitors (2) – Planning Commission Clerk 3,500 - Laptop and Desktop Replacements - YR 1 & YR2 75,000 132,500 Monitors-Routers-Docking Station replacements 5,000 5,000 DRAFT
96 General Services - Information Technology 1820
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Management Analyst 0.50 0.50 0.50 0.50 0.50
Total 0.50 0.50 0.50 0.50 0.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 58,126$ 45,252 $ 70,800 $ 70,800 $ 78,200 $ 81,300 $ Supplies & Services 543,251 747,377 946,200 1,048,546 876,400 885,200 Capital Outlay 69,968 78,621 73,500 212,335 83,500 137,500 Total 671,345$ 871,250 $ 1,090,500$ 1,331,681 $ 1,038,100 $ 1,104,000 $ DRAFT
97 General Services - Fleet Management 1830
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-18-1830-50001 -$ 16,450$ 28,700$ 28,700$ 30,300$ 31,500$ Salaries & Wages - Temporary 101-18-1830-50002 (955) 1,604 - - - - Overtime 101-18-1830-50003 - 236 - - - - Medicare & Social Security 101-18-1830-50100 23 323 500 500 600 600 Retirement Contributions 101-18-1830-50101 - 1,263 2,400 2,400 2,500 2,600 Health Allowance 101-18-1830-50102 - 2,780 4,300 4,300 4,600 4,700 Phone Allowance 101-18-1830-50104 - - - - 200 200 Life Insurance 101-18-1830-50106 - 29 100 100 100 100 Long Term Disability 101-18-1830-50107 - 42 200 200 200 200 Long Term Disability 101-18-1830-50108 - - - - 200 200 SALARIES & BENEFITS (932)$ 22,727$ 36,200$ 36,200$ 38,700$ 40,100$ Special Department Supplies 101-18-1830-51031 -$ -$ -$ -$ -$ -$ Utilities - Telephone/Internet/TV 101-18-1830-51050 - - - - - - Maintenance-Vehicles 101-18-1830-51060 30,733 23,537 52,100 52,100 62,100 63,100 Maintenance-Fuel - Vehicles & Other 101-18-1830-51080 50,427 50,721 76,200 76,200 56,200 56,200 Permits & Fees 101-18-1830-54003 807 113 1,000 1,000 1,000 1,000 SUPPLIES & SERVICES 81,966$ 74,371$ 129,300$ 129,300$ 119,300$ 120,300$ Vehicles 101-18-1830-57000 415,395$ 163,025$ 45,000$ 301,729$ -$ -$ CAPITAL OUTLAY 415,395$ 163,025 $ 45,000 $ 301,729 $ - $ - $ TOTAL EXPENDITURES - 101 496,430$ 260,123 $ 210,500 $ 467,229 $ 158,000 $ 160,400 $ GRAND TOTAL EXPENDITURES 496,430$ 260,123 $ 210,500 $ 467,229 $ 158,000 $ 160,400 $ DRAFT
98 General Services - Fleet Management 1830
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Maintenance-Vehicles 101-18-1830-51060 62,100$ 63,100 $ Vehicle Maintenance 42,100 42,100
Exterior Maintenance 20,000 21,000
Maintenance-Fuel - Vehicles & Other 101-18-1830-51080 56,200$ 56,200 $ Vehicle Fuel 55,000 55,000
Uber 1,200 1,200
Vehicles 101-18-1830-57000 - $ - $
REP: GO-4 with TBD - -
REP: Ford F-150 Lightning EV Truck (replace Ford Ranger VEH# 10 PW Manager) - - REP: Ford F-250 Truck (replace F-250 VEH# 14 PW Maint Worker) - - NEW: EV Emergency Portable Charger - - REP: (2) Ford F-250 Trucks (replace VEH#16 & 18) - - REP: (2) Chevrolet Equinox EV (replace VEH#19 & 20 Ford Fusion Hybrids) - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Fleet and Facilities Coordinator 0.00 0.25 0.25 0.25 0.25 Total 0.00 0.25 0.25 0.25 0.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits (932)$ 22,727$ 36,200 $ 36,200 $ 38,700 $ 40,100 $ Supplies & Services 81,966 74,371 129,300 129,300 119,300 120,300 Capital Outlay 415,395 163,025 45,000 301,729 - - Total 496,430$ 260,123 $ 210,500 $ 467,229 $ 158,000 $ 160,400 $ DRAFT
99 Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101
GL Account
Salaries & Wages - Regular & Part Time 101-20-2100-50001 -$ -$ -$ -$ -$ $ - Salaries & Wages - Temporary 101-20-2100-50002 12,855 2,986 12,800 12,800 13,200 13,200 Medicare & Social Security 101-20-2100-50100 1,112 228 1,200 1,200 1,200 1,200 Retirement Contributions 101-20-2100-50101 309 - - - - - Health Plan Allowance 101-20-2100-50102 4,894 - - - - - Auto Allowance 101-20-2100-50103 - - - - - - Phone Allowance 101-20-2100-50104 - - - - - - Bilingual Allowance 101-20-2100-50105 852 - 1,700 1,700 1,700 1,700 Life Insurance 101-20-2100-50106 - - - - - - Long Term Disability 101-20-2100-50107 - - - - - - SALARIES & BENEFITS 20,021$ 3,215$ 15,700$ 15,700$ 16,100$ $ 16,100 Conferences, Meetings And Travel 101-20-2100-51001 727$ 1,806$ 2,200$ 2,200$ 5,000$ $ 5,000 Memberships & Dues 101-20-2100-51003 - 134 1,000 1,000 800 800 Training 101-20-2100-51004 - 229 1,000 1,000 1,500 1,500 Printing & Copying 101-20-2100-51010 - 2,000 3,500 3,500 3,500 3,500 Postage 101-20-2100-51011 - 216 1,700 1,700 350 350 Advertising 101-20-2100-51012 - 504 1,000 1,000 1,000 1,000 Special Department Supplies 101-20-2100-51031 3,926 - 57,000 57,000 5,694 5,694 Minor Equipment (under 5k) 101-20-2100-51032 - - 2,000 34,000 10,000 10,000 Books & Subscriptions 101-20-2100-51035 5,314 21,969 57,300 57,300 100,000 100,000 Leases/Rental-Equipment 101-20-2100-51042 - - - - - - Utilities - Telephone/Internet/TV 101-20-2100-51050 - 4,760 6,000 6,000 4,500 4,500 Utilities - Electric 101-20-2100-51052 49,159 - - - 10,000 10,000 Utilities - Water & Sewer 101-20-2100-51053 - 6,244 5,500 5,500 5,000 5,000 Maintenance - Vehicles 101-20-2100-51060 - - - - - - Maintenance-Facilities 101-20-2100-51064 46,923 37,836 82,200 91,908 68,700 148,600 Maintenance-
Software License & Subscriptions 101-20-2100-51068 2,792 - - - 7,250 7,250 Maintenance - Other Equipment 101-20-2100-51070 - - - - - - Maintenance - Fuel & Other 101-20-2100-51080 - - - - - - Professional Services 101-20-2100-51200 240,501 112,045 349,700 383,300 176,100 162,100 Contract Services - Other 101-20-2100-51301 - - 37,400 37,400 0 0 Bank Fees 101-20-2100-54000 - 906 3,000 3,000 1,000 1,000 Permits & Fees 101-20-2100-54003 - - 200 200 - - Stipends for Meetings 101-20-2100-54005 - 750 3,000 3,000 3,000 3,000 Administrative Charges 101-20-2100-54010 - - - - - - Other Charges 101-20-2100-54014 - - - 516,000 - - SUPPLIES & SERVICES 349,342$ 189,400$ 613,700$ 1,205,008$ 403,394$ $ 469,294 Furniture & Fixtures 101-20-2100-57040 - - - 20,000 - - CAPITAL OUTLAY -$ - $ - $ 20,000$ - $ - $ TOTAL EXPENDITURES - 101 369,363$ 192,615 $ 629,400 $ 1,240,708$ 419,494 $ $ 485,394 Transfers Out To Library Fund 101-20-2100-59003 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES & TRANSFERS - 101 369,363$ 192,615 $ 629,400 $ 1,240,708$ 419,494 $ 485,394 $ DRAFT
100
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
COUNTY PER CAPITA GOLETA - 208
Salaries & Wages - Regular & Part Time 208-20-2100-50001 486,465$ 322,729$ 578,320$ 578,320$ 397,900$ $ 413,800 Salaries & Wages - Temporary 208-20-2100-50002 129 20,076 - - - - Overtime 208-20-2100-50003 - 14 - - - - Salaries & Wages - Cash Out 208-20-2100-50004 12,800 750 - - - - Salaries & Wages - One Time Miscellaneous 208-20-2100-50005 - - - - - - Medicare & Social Security 208-20-2100-50100 15,553 13,108 25,800 25,800 14,300 14,800 Retirement Contributions 208-20-2100-50101 45,172 23,717 49,720 49,720 30,100 31,900 Health Plan Allowance 208-20-2100-50102 90,150 58,925 106,920 106,920 74,800 76,700 Auto Allowance 208-20-2100-50103 2,129 - 2,940 2,940 2,000 2,000 Phone Allowance 208-20-2100-50104 606 192 780 780 300 300 Bilingual Allowance 208-20-2100-50105 1,484 1,354 1,080 1,080 2,100 2,100 Life Insurance 208-20-2100-50106 788 470 2,580 2,580 1,700 2,000 Long Term Disability 208-20-2100-50107 1,035 673 3,480 3,480 2,700 2,800 Deferred Compensation 208-20-2100-50108 - - - - 800 800 Unemployement Insurance 208-20-2100-50111 - - - - - - SALARIES & BENEFITS 656,310$ 442,009$ 771,620$ 771,620$ 526,700$ $ 547,200 Conferences, Meetings And Travel 208-20-2100-51001 -$ 31$ -$ -$ -$ $ - Memberships & Dues 208-20-2100-51003 - - - - - - Postage 208-20-2100-51011 - - - - - - Special Department Supplies 208-20-2100-51031 - 3,475 - - - - Minor Equipment (under 5k) 208-20-2100-51032 - 955 - - - - Books & Subscriptions 208-20-2100-51035 - 39,419 - - - - Utilities - Electric 208-20-2100-51052 - 8,404 56,100 56,100 - - Utilities - Water & Sewer 208-20-2100-51053 1,114 568 - - - - Maintenance-Facilities 208-20-2100-51064 - 43,542 - 25,000 - - Maintenance-Software License & Subscriptions 208-20-2100-51068 - - 10,400 10,400 - - Professional Services 208-20-2100-51200 - 101,158 - - - - Contract Services - Other 208-20-2100-51301 - 1,238 - - 268,878 268,878 Stipends for Meetings 208-20-2100-54005 - 225 - - - - SUPPLIES & SERVICES 1,114$ 199,015$ 66,500$ 91,500$ 268,878$ $ 268,878 TOTAL EXPENDITURES - 208 657,424$ 641,023.19$ 838,120 $ 863,120 $ 795,578 $ $ 816,078 Transfers Out To Library Fund 208-20-2100-59003 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES & TRANSFERS - 208 657,424$ 641,023 $ 838,120 $ 863,120 $ 795,578 $ $ 816,078 LIBRARY FACILITIES DEVELOPMENT FEES - 223
Books & Subscriptions 223-20-2100-51035 57,854$ 1,530$ 148,000$ 148,000$ -$ $ - SUPPLIES & SERVICES 57,854$ 1,530$ 148,000$ 148,000$ -$ $ - TOTAL EXPENDITURES - 223 57,854$ 1,530 $ 148,000$ 148,000 $ - $ $ - MISC GRANTS - LIBRARY - 236
Salaries & Wages - Temporary 236-20-2100-50002 -$ -$ -$ -$ -$ $ - Medicare & Social Security 236-20-2100-50100 - - - - - - SALARIES & BENEFITS -$ - $ - $ - $ - $ $ - Advertising 236-20-2100-51012 425$ -$ -$ 483$ -$ $ - Special Department Supplies 236-20-2100-51031 - (1,568) - 1,568 - - Books & Subscriptions 236-20-2100-51035 23,382 18,779 - 15,327 - - Administrative Charges 236-20-2100-54010 - - - 20,477 - - Other Charges 236-20-2100-54014 - - - - - - SUPPLIES & SERVICES 23,807$ 17,211$ -$ 37,855$ -$ $ - Computer Hardware & Peripherals 236-20-2100-57020 -$ -$ -$ 5,930$ -$ $ - CAPITAL OUTLAY -$ - $ - $ 5,930$ - $ $ - TOTAL EXPENDITURES - 236 23,807$ 17,211 $ - $ 43,785$ - $ $ - DRAFT
101
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
ISLA VISTA LIBRARY GRANT - 325 (For Historical Purposes) Salaries & Wages - Regular & Part Time 325-20-2100-50001 10,607$ -$ -$ -$ -$ $ - Salaries & Wages - Temporary 325-20-2100-50002 102 - - - - - Salaries & Wages - One Time Miscellaneous 325-20-2100-50005 - - - - - - Medicare & Social Security 325-20-2100-50100 1,278 - - - - - Health Plan Allowance 325-20-2100-50102 5,024 - - - - - Bilingual Allowance 325-20-2100-50105 975 - - - - - SALARIES & BENEFITS 17,986$ -$ -$ -$ -$ $ - Special Department Supplies 325-20-2100-51031 789$ -$ -$ -$ -$ $ - Minor Equipment (under 5k) 325-20-2100-51032 - - - - - - Books & Subsriptions 325-20-2100-51035 - - - - - - Maintenance-Fuel - Vehicles & Other 325-20-2100-51080 1,774 - - - - - Administrative Charges 325-20-2100-54010 - - - - - - Vehicles 325-20-2100-57000 1,304 - - - - - Computer Technology 325-20-2100-57020 - - - - - - SUPPLIES & SERVICES 3,867$ -$ -$ -$ -$ $ - TOTAL EXPENDITURES - 325 21,853$ - $ - $ - $ - $ $ - DRAFT
102
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LIBRARY SERVICES (MEASURE L) - 501
GL Account
Salaries & Wages - Regular & Part Time 501-20-2100-50001 324,310$ 491,352$ 392,680$ 392,680$ 596,800$ $ 620,600 Salaries & Wages - Temporary 501-20-2100-50002 53,559 54,373 163,700 163,700 78,700 78,700 Overtime 501-20-2100-50003 - 21 - - - - Salaries & Wages - Cash Out 501-20-2100-50004 8,533 1,125 - - - - Salaries & Wages - One Time Miscellaneous 501-20-2100-50005 - - - - - - Medicare & Social Security 501-20-2100-50100 14,457 21,059 17,400 17,400 27,500 28,200 Retirement Contributions 501-20-2100-50101 30,115 35,575 33,680 33,680 45,100 47,800 Health Plan Allowance 501-20-2100-50102 60,100 88,387 71,280 71,280 112,100 115,000 Auto Allowance 501-20-2100-50103 1,419 - 1,960 1,960 2,900 2,900 Phone Allowance 501-20-2100-50104 404 288 520 520 500 500 Bilingual Allowance 501-20-2100-50105 990 2,031 720 720 3,100 3,100 Life Insurance 501-20-2100-50106 523 706 1,920 1,920 2,000 2,500 Long Term Disability 501-20-2100-50107 723 1,010 2,320 2,320 3,100 3,200 Deferred Compensation 501-20-2100-50108 - - - - 1,200 1,200 Unemployement Insurance 501-20-2100-50111 - - - - - - SALARIES & BENEFITS 495,133$ 695,927$ 686,180$ 686,180$ 873,000$ $ 903,700 Conferences, Meetings And Travel 501-20-2100-51001 813$ -$ -$ -$ -$ $ - Training 501-20-2100-51004 - - - - - - Printing & Copying 501-20-2100-51010 - - - - - - Postage 501-20-2100-51011 299 - - - - - Advertising 501-20-2100-51012 - - - - 500 500 Special Department Supplies 501-20-2100-51031 12,516 11,164 - - 21,306 21,306 Minor Equipment (under 5k) 501-20-2100-51032 - 3,357 - - - - Books & Subscriptions 501-20-2100-51035 - 16,477 - - - - Utilities - Telephone/Internet/TV 501-20-2100-51050 2,404 - - - - - Utilities - Electric 501-20-2100-51052 4,000 43,484 - - - - Utilities - Water & Sewer 501-20-2100-51053 5,226 - - - - - Maintenance-Facilities 501-20-2100-51064 25,800 28,377 - - - - Maintenance-Software License & Subscriptions 501-20-2100-51068 6,797 7,238 - - - - Professional Services 501-20-2100-51200 14,211 84,034 - - - - Contract Services - Other 501-20-2100-51301 - 5,433 - - 35,122 35,122 Bank Fees 501-20-2100-
54000 766 - - - - - Permits & Fees 501-20-2100-54003 198 - - - - - Stipends for Meetings 501-20-2100-54005 1,200 - - - - - Administrative Charges 501-20-2100-54010 - - - - - - Computer Hardware & Peripherals 501-20-2100-57020 13,000 - - - - - SUPPLIES & SERVICES 87,230$ 199,563$ -$ -$ 56,928$ $ 56,928 TOTAL EXPENDITURES - 501 582,363$ 895,490 $ 686,180 $ 686,180 $ 929,928 $ $ 960,628 Transfers Out To Library Fund 501-20-2100-59003 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES & TRANSFERS - 501 582,363$ 895,490 $ 686,180 $ 686,180 $ 929,928 $ $ 960,628 GRAND TOTAL EXPENDITURES LESS TRANSFERS 1,712,664$ 1,747,868 $ 2,301,700 $ 2,981,793 $ 2,145,000 $ $ 2,262,100 GRAND TOTAL EXPENDITURES 1,712,664$ 1,747,868 $ 2,301,700 $ 2,981,793 $ 2,145,000 $ $ 2,262,100 DRAFT
103
Library Services - Goleta 2100
2 3 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Maintenance-Facilities 101-20-2100-51064 68,700$ 148,600 $ Security System 6,200 6,200
Adhoc Maintenance & Repair 15,000 31,400 Janitorial Services 20,000 53,000
HVAC Maintenance & Repair 4,600 8,000
Pest Control 2,600 22,600
Lighting / Electrical 800 3,400
Plumbing 6,000 6,000
Door Maintenance & Repair 1,500 6,000
Roof Maintenance & Repair 12,000 12,000
Maintenance-Software License & Subscriptions 101-20-2100-51068 7,250$ 7,250 $ Software for brochures 250 250
Misc Licensing 7,000 7,000
Professional Services 101-20-2100-51200 176,100$ 162,100 $ IT Monthly Management Service 50,000 51,000 Self-Check Machine Maintenance 1,200 1,200 RFID Pad 1,000 1,000
Collections 2,400 2,400
Streaming Service 11,500 11,500
Downloadable Borrows 60,000 45,000
Library Strategic Plan 50,000 50,000
Contract Services - Other 101-20-2100-51301 304,000$ 304,000 $ Black Gold Membership 304,000 304,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Library Director 1.00 1.00 1.00 1.00 1.00
Supervising Librarian 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Librarian II/ Children's Librarian 1.00 1.00 1.00 1.00 1.00 Library Technician (1 Full- Time, 5 Part-Time) 2.88 2.88 2.88 2.88 2.88 Library Assistant (3 Full- Time, 4 Part-Time) 0.00 0.00 4.50 4.50 4.50 Library Assistant I (3 Full- Time, 4 Part-Time) 4.50 4.50 0.00 0.00 0.00 Total 11.38 11.38 11.38 11.38 11.38
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 1,189,450$ 1,141,150$ 1,473,500$ 1,473,500$ 1,415,800$ $ 1,467,000 Supplies & Services 523,214 606,718 828,200 1,482,363 729,200 795,100 Capital Outlay - - - 25,930 - - Total 1,712,664$ 1,747,868$ 2,301,700$ 2,981,793$ 2,145,000$ $ 2,262,100 Transfers Out - From other Funds - - - - - - Total with Transfers 1,712,664$ 1,747,868$ 2,301,700$ 2,981,793$ 2,145,000$ $ 2,262,100 DRAFT
104
Library Services - Book Van 2110
3 4 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101
Transfers Out to County per Capita Fund 208 101-20-2110-59009 -$ 1,237$ 50,000$ 50,000$ -$ -$ TRANSFER OUT -$ 1,237 $ 50,000 $ 50,000$ -$ -$ TOTAL EXPENDITURES - 101 -$ 1,237 $ 50,000 $ 50,000$ -$ -$ COUNTY PER CAPITA GOLETA - 208
Salaries & Wages - Regular & Part Time 208-20-2110-50001 13,854$ 40,676$ 46,500$ 46,500$ 45,600$ 47,500$ Salaries & Wages - Temporary 208-20-2110-50002 11,340 28,686 31,700 31,700 32,500 32,500 Salaries & Wages - Cash Out 208-20-2110-50004 - 1,144 - - - - Salaries & Wages - One Time Miscellaneous 208-20-2110-50005 - - - - - - Medicare & Social Security 208-20-2110-50100 2,443 6,241 6,900 6,900 6,900 7,000 Retirement Contributions 208-20-2110-50101 - - - - - - Health Plan Allowance 208-20-2110-50102 3,875 8,837 9,400 9,400 9,400 9,400 Auto Allowance 208-20-2110-50103 - - - - - -
Phone Allowance 208-20-2110-50104 - - - - - -
Bilingual Allowance 208-20-2110-50105 715 1,693 1,700 1,700 1,700 1,700 Life Insurance 208-20-2110-50106 - - 200 200 200 200 Long Term Disability 208-20-2110-50107 - - 200 200 200 300 Unemployment Insurance 208-20-2110-50111 - - - - - - SALARIES & BENEFITS 32,227$ 87,275$ 96,600 $ 96,600$ 96,500$ 98,600$ Memberships & Dues 208-20-2110-51003 -$ -$ -$ -$ -$ -$ Postage 208-20-2110-51011 - 10 - - - -
Special Department Supplies 208-20-2110-51031 - 261 300 300 5,000 5,000 Minor Equipment (under 5k) 208-20-2110-51032 - 344 400 400 500 500 Books & Subscriptions 208-20-2110-51035 - - - - - -
Utilities - Electric 208-20-2110-51052 - - - - - -
Utilities - Water & Sewer 208-20-2110-51053 - - - - - - Maintenance-Facilities 208-20-2110-51064 - - - - - - Maintenance-Software License & Subscriptions 208-20-2110-51068 - - - - - - Maintenance-Fuel - Vehicles & Other 208-20-2110-51080 402 927 1,500 1,500 10,000 10,000 Professional Services 208-20-2110-51200 - - - - - -
Contract Services - Other 208-20-2110-51301 - - - - - - Computer Technology 208-20-2110-57020 - - 2,000 2,000 1,000 1,000 SUPPLIES & SERVICES 402$ 1,542$ 4,200$ 4,200$ 16,500$ 16,500$ TOTAL EXPENDITURES - 208 32,629$ 88,817 $ 100,800 $ 100,800$ 113,000$ 115,100$ ISLA VISTA LIBRARY GRANT - 325 (For Historical Purposes) Salaries & Wages - Regular & Part Time 325-20-2110-50001 12,351$ -$ -$ -$ -$ -$ Salaries & Wages - Temporary 325-20-2110-50002 15,190 - - - - - Salaries & Wages - One Time Miscellaneous 325-20-2110-50005 - - - - - - Medicare & Social Security 325-20-2110-50100 2,019 - - - - - Health Plan Allowance 325-20-2110-50102 388 - - - - - Bilingual Allowance 325-20-2110-50105 - - - - - -
Life Insurance 325-20-2110-50106 - - - - - -
Long Term Disability 325-20-2110-50107 - - - - - -
SALARIES & BENEFITS 29,947$ -$ - $ -$ -$ -$
Professional Services 325-20-2110-51200 -$ -$ -$ -$ -$ -$ Special Department Supplies 325-20-2110-51031 70 - - - - - Minor Equipment (under 5k) 325-20-2110-51032 - - - - - - Books & Subscriptions 325-20-2110-51035 - - - - - - Maintenance-Fuel - Vehicles & Other 325-20-2110-51080 - - - - - - Administrative Charges 325-20-2110-54010 - - - - - - Vehicles 325-20-2110-57000 - - - - - -
Computer Technology 325-20-2110-57020 - - - - - -
SUPPLIES & SERVICES 70$ -$ - $ -$ -$ -$ TOTAL EXPENDITURES - 325 30,017$ - $ - $ -$ -$ -$ DRAFT
105
Library Services - Book Van 2110
LIBRARY SERVICES (MEASURE L) - 501
Transfers Out to County per Capita Fund 208 501-20-2110-59009 -$ 50,000$ 50,000$ 50,000$ -$ -$ TRANSFER OUT -$ 50,000$ 50,000 $ 50,000$ -$ -$ TOTAL EXPENDITURES - 501 -$ 50,000$ 50,000 $ 50,000$ -$ -$ GRAND TOTAL EXPENDITURES LESS TRANSFERS 62,646$ 88,817 $ 100,800 $ 100,800$ 113,000$ 115,100$ GRAND TOTAL EXPENDITURES 62,646$ 140,054 $ 200,800 $ 200,800$ 113,000$ 115,100$ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
Leave
Blank
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Library Assistant (4 Part- Time) 0.00 0.00 0.75 1.50 1.50 Library Assistant I (2 Part- Time) 0.75 0.75 0.00 0.00 0.00 Total 0.75 0.75 0.00 0.75 1.50 1.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 62,174$ 87,275 $ 96,600 $ 96,600 $ 96,500$ 98,600$ Supplies & Services 472 1,542 4,200 4,200 16,500 16,500 Capital Outlay - - - - - - Total 62,646$ 88,817 $ 100,800 $ 100,800 $ 113,000$ 115,100$ Transfers Out - From other Funds - 51,237 100,000 100,000 - - Total with Transfers 62,646$ 140,054 $ 200,800 $ 200,800 $ 113,000$ 115,100$ DRAFT
106
Library Services - Buellton 2200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
BUELLTON LIBRARY - 213 GL Account
Salaries & Wages - Regular & Part Time 213-20-2200-50001 134,894 $ 127,059 $ 179,500 $ 123,021 $ 186,300 $ 193,700 $ Salaries & Wages - Temporary 213-20-2200-50002 13,708 - 20,100 20,100 20,600 20,600 Overtime 213-20-2200-50003 - - - - - - Salaries & Wages - Cash Out 213-20-2200-50004 1,508 609 - - - - Salaries & Wages - One Time Miscellaneous 213-20-2200-50005 - - - - - - Medicare & Social Security 213-20-2200-50100 8,501 8,230 11,800 11,800 10,500 10,800 Retirement Contributions 213-20-2200-50101 5,297 6,510 7,100 7,100 9,200 9,700 Health Plan Allowance 213-20-2200-50102 32,993 33,465 35,700 35,700 36,800 37,400 Auto Allowance 213-20-2200-50103 - - - - - - Phone Allowance 213-20-2200-50104 - - - - - - Bilingual Allowance 213-20-2200-50105 - 588 3,400 3,400 3,400 3,400 Life Insurance 213-20-2200-50106 159 173 700 700 700 700 Long Term Disability 213-20-2200-50107 230 249 900 900 1,000 1,100 Unemployment insurance 213-20-2200-50111 - - - - - - SALARIES & BENEFITS 197,290$ 176,881$ 259,200$ 202,721$ 268,500$ 277,400 Special Department Supplies 213-20-2200-51031 -$ -$ -$ -$ -$ -$ Minor Equipment (under 5k) 213-20-2200-51032 - - - - - - Books & Subscriptions 213-20-2200-51035 - - - - - - Utilities - Telephone/Internet/TV 213-20-2200-51050 - - - - - - Utilities - Electric 213-20-2200-51052 - - - - - - Maintenance-Facilities 213-20-2200-51064 - - - - - - Maintenance-Software License & Subscriptions 213-20-2200-51068 - - - - - - Professional Services 213-20-2200-51200 - - - - - - Contract Services - Other 213-20-2200-51301 - - - - - - Administrative Charges 213-20-2200-54010 18,400 19,300 20,300 20,300 21,315 22,381 SUPPLIES & SERVICES 18,400$ 19,300$ 20,300 $ 20,300$ 21,315$ 22,381$ -
TOTAL EXPENDITURES - 213 215,690$ 196,181 $ 279,500 $ 223,021 $ 289,815 $ 299,781 DRAFT
107
Library Services - Buellton 2200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
COUNTY PER CAPITA BUELLTON - 209
Salaries & Wages - Regular & Part Time 209-20-2200-50001 -$ 32,000$ -$ 56,479$ - -$ Salaries & Wages - Temporary 209-20-2200-50002 - - - - - - Overtime 209-20-2200-50003 - - - - - - Medicare & Social Security 209-20-2200-50100 - - - - - - Retirement Contributions 209-20-2200-50101 - - - - - - Health Plan Allowance 209-20-2200-50102 - - - - - - Auto Allowance 209-20-2200-50103 - - - - - - Phone Allowance 209-20-2200-50104 - - - - - - Bilingual Allowance 209-20-2200-50105 - - - - - - Life Insurance 209-20-2200-50106 - - - - - - Long Term Disability 209-20-2200-50107 - - - - - - Long Term Disability 209-20-2200-50107 - - - - - - SALARIES & BENEFITS -$ 32,000$ - $ 56,479$ -$ - Local Mileage 209-20-2200-51000 -$ -$ -$ -$ 500$ 500$ Conferences, Meetings And Travel 209-20-2200-51001 - 143 300 300 500 500 Memberships & Dues 209-20-2200-51003 - - - - 200 200 Training 209-20-2200-51004 - - - - 200 200 Printing & Copying 209-20-2200-51010 - - 300 300 800 800 Postage 209-20-2200-51011 212 200 200 200 100 100 Advertising 209-20-2200-51012 - - - - - - Office Supplies 209-20-2200-51030 1,352 681 2,400 2,400 2,300 2,300 Special Department Supplies 209-20-2200-51031 1,803 1,417 2,600 2,600 3,000 3,000 Books & Subscriptions 209-20-2200-51035 16,962 15,051 40,200 40,200 35,000 35,000 Leases/Rental-Equipment 209-20-2200-51042 476 536 3,500 3,500 1,500 1,500 Utilities - Telephone/Internet/TV 209-20-2200-51050 1,040 2,419 2,000 2,000 2,000 2,000 Utilities - Gas 209-20-2200-51051 - - - - - - Utilities - Electric 209-20-2200-51052 - - - - - - Utilities - Water & Sewer 209-20-2200-51053 - - - - - - Maintenance-Vehicles 209-20-2200-51060 - - - - - - Maintenance-Facilities 209-20-2200-51064 - - 3,200 3,200 - - Maintenance-Software License & Subscriptions 209-20-2200-51068 3,158 1,522 3,200 3,200 4,700 4,700 Maintenance-Fuel - Vehicles & Other 209-20-2200-51080 - - 100 100 - - Professional Services 209-20-2200-51200 52,246 53,146 90,100 90,100 109,300 109,800 Contract Services - Other 209-20-2200-51301 - - - - 4,400 4,400 Administrative Charges 209-20-2200-54010 22,900 24,100 25,300 25,300 26,565 27,893 Computer Hardware & Peripherals 209-20-2200-57020 - - 3,000 3,000 5,000 5,000 SUPPLIES & SERVICES 100,149$ 99,215$ 176,400 $ 176,400$ 196,065$ 197,893 TOTAL EXPENDITURES - 209 100,149$ 131,215 $ 176,400 $ 232,879 $ 196,065 $ 197,893 TOTAL EXPENDITURES - 236 -$ 8,859$ - $ -$ -$ - GRAND TOTAL EXPENDITURES 315,839$ 336,255 $ 455,900 $ 455,900 $ 485,880 $ 497,674 DRAFT
108
Library Services - Buellton 2200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 209-20-2200-51200 $ 109,300 $ 109,800 Black Gold Fee 38,000 38,000
IT Services 30,000 30,500
Courier Services 12,700 12,700 Library Strategic Plan 25,000 25,000 Collections 300 300
Steaming Service 3,300 3,300 Professional Services 236-20-2200-51200 $ - $ - Professional Services - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
Leave
Blank
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Supervising Library Technician 0.00 0.00 1.00 1.00 1.00 Senior Library Technician 1.00 1.00 0.00 0.00 0.00
Library Technician (2 Part-Time) 0.75 0.75 0.75 0.75 0.75 Library Assistant (2 Part-Time) 0.00 0.00 0.75 0.75 0.75 Library Assistant I (2 Part-Time) 0.75 0.75 0.00 0.00 0.00 Total 2.50 2.50 0.00 2.50 2.50 2.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 197,290$ 208,881 $ 259,200 $ 259,200 $ 268,500 $ 277,400 Supplies & Services 118,549 127,374 196,700 196,700 217,380 220,274 Capital Outlay - - - - - - Total 315,839$ 336,255 $ 455,900 $ 455,900 $ 485,880 $ 497,674 DRAFT
109
Library Services - Solvang 2300
O Account Name GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
SOLVANG LIBRARY - 214 GL Account
500Salaries & Wages - Regular & Part Time 214-20-2300-50001 153,529 $ 115,255 $ 187,700 $ 161,833 $ 186,700 $ 194,200 $ 500Salaries & Wages - Temporary 214-20-2300-50002 12,000 12,375 12,800 12,800 13,200 13,200 500Overtime 214-20-2300-50003 - - - - - - 500Salaries & Wages - Cash Out 214-20-2300-50004 - - - - - - 500Salaries & Wages - One Time Miscellaneous 214-20-2300-50005 - - - - - - 501Medicare & Social Security 214-20-2300-50100 10,100 11,768 11,800 11,800 12,200 12,600 501Retirement Contributions 214-20-2300-50101 10,700 13,331 17,100 17,100 6,500 6,800 501Health Plan Allowance 214-20-2300-50102 29,465 31,053 35,700 35,700 36,800 37,400 501Auto Allowance 214-20-2300-50103 - - - - - - 501Phone Allowance 214-20-2300-50104 - - - - - - 501Bilingual Allowance 214-20-2300-50105 1,697 1,693 1,700 1,700 1,700 1,700 501Life Insurance 214-20-2300-50106 169 174 700 700 600 600 501Long Term Disability 214-20-2300-50107 244 251 1,200 1,200 1,200 1,200 501Unemployement Insurance 214-20-2300-50111 - - - - - - SALARIES & BENEFITS 217,904$ 185,900 $ 268,700 $ 242,833 $ 258,900 $ 267,700 510Special Department Supplies 214-20-2300-51031 -$ -$ -$ -$ -$ -$ 510Minor Equipment (under 5k) 214-20-2300-51032 - - - - - - 510Books & Subscriptions 214-20-2300-51035 - - - - - - 510Utilities - Telephone/Internet/TV 214-20-2300-51050 - - - - - - 510Utilities - Electric 214-20-2300-51052 - - - - - - 510Maintenance-Facilities 214-20-2300-51064 - - - - - - 510Maintenance-Software License & Subscriptions 214-20-2300-51068 - - - - - - 512Professional Services 214-20-2300-51200 - - - - - - 513Contract Services - Other 214-20-2300-51301 - - - - - - 540Administrative Charges 214-20-2300-54010 - - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 214 217,904$ 185,900 $ 268,700 $ 242,833 $ 258,900 $ 267,700 DRAFT
110
Library Services - Solvang 2300
COUNTY PER CAPITA SOLVANG - 210
500Salaries & Wages - Regular & Part Time 210-20-2300-50001 7,599$ 63,078$ -$ 25,867$ -$ -$ 500Salaries & Wages - Temporary 210-20-2300-50002 481 - - - - - 500Overtime 210-20-2300-50003 - - - - - - 500Salaries & Wages - Cash Out 210-20-2300-50004 2,916 - - - - - 501Medicare & Social Security 210-20-2300-50100 368 - - - - - 501Retirement Contributions 210-20-2300-50101 8 - - - - - 501Health Plan Allowance 210-20-2300-50102 - - - - - - 501Auto Allowance 210-20-2300-50103 - - - - - - 501Phone Allowance 210-20-2300-50104 - - - - - - 501Bilingual Allowance 210-20-2300-50105 - - - - - - 501Life Insurance 210-20-2300-50106 - - - - - - 501Long Term Disability 210-20-2300-50107 - - - - - - SALARIES & BENEFITS 11,372$ 63,078$ -$ 25,867$ -$ - 510Local Mileage 210-20-2300-51000 -$ -$ 100$ 100$ 350$ 350$ 510Conferences, Meetings And Travel 210-20-2300-51001 97 352 400 400 500 500 510Printing & Copying 210-20-2300-51010 - 770 700 700 800 800 510Postage 210-20-2300-51011 - 100 100 100 100 100 510Advertising 210-20-2300-51012 - - 100 100 100 100 ## Office Supplies 210-20-2300-51030 1,801 1,866 2,300 2,300 - - 510Special Department Supplies 210-20-2300-51031 2,141 1,751 4,000 4,000 6,300 6,300 510Books & Subscriptions 210-20-2300-51035 16,172 17,427 34,400 34,400 35,000 35,000 510Leases/Rental-Equipment 210-20-2300-51042 492 - - - - - 510Utilities - Telephone/Internet/TV 210-20-2300-51050 2,313 3,137 2,500 2,500 2,500 2,500 510Utilities - Gas 210-20-2300-51051 - - 1,000 1,000 - - 510Utilities - Electric 210-20-2300-51052 - - 1,000 1,000 - - 510Utilities - Water & Sewer 210-20-2300-51053 - - 1,000 1,000 - - 510Maintenance-Facilities 210-20-2300-51064 8,376 8,376 11,500 11,500 13,500 13,500 510Maintenance-Software License & Subscriptions 210-20-2300-51068 3,423 12 3,200 3,200 4,700 4,700 510Maintenance-Fuel - Vehicles & Other 210-20-2300-51080 - - - - - - 512Professional Services 210-20-2300-51200 52,366 61,283 93,200 93,200 110,100 110,600 513Contract Services - Other 210-20-2300-51301 - - - - - - 540Administrative Charges 210-20-2300-54010 41,300 43,400 45,600 45,600 47,880 50,274 540Other Charges 210-20-2300-54014 5,124 5,000 8,000 8,000 5,000 5,000 570Computer Hardware & Peripherals 210-20-2300-57020 - - 3,000 9,500 5,000 5,000 SUPPLIES & SERVICES 133,606$ 143,474$ 212,100$ 218,600$ 231,830$ 234,724 TOTAL EXPENDITURES - 210 144,978$ 206,551 $ 212,100 $ 244,467 $ 231,830 $ 234,724 GRAND TOTAL EXPENDITURES 362,882$ 392,529 $ 480,800 $ 487,300 $ 490,730 $ 502,424 DRAFT
111
Library Services - Solvang 2300
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 210-20-2300-51200 $ 110,100 $ 110,600 Black Gold Fee 38,000 38,000
IT Services 30,000 30,500
Courier Services 13,500 13,500
Steaming Service 1,300 1,300 Unique 300 300
Downloadable Borrows 2,000 2,000 Strategic Plan 25,000 25,000
Other Charges 210-20-2300-54014 $ 5,000 $ 5,000 County Utilities 5,000 5,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Supervising Library Technician 0.00 0.00 1.00 1.00 1.00 Senior Library Technician 1.00 1.00 0.00 0.00 0.00
Library Technician (4 Part-Time) 1.50 1.50 1.50 1.50 1.50 Total 2.50 2.50 0.00 2.50 2.50 2.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 229,276$ 248,978 $ 268,700 $ 268,700 $ 258,900 $ 267,700 Supplies & Services 133,606 143,551 212,100 218,600 231,830 234,724 Capital Outlay - - - - - - Total 362,882$ 392,529 $ 480,800 $ 487,300 $ 490,730 $ 502,424 DRAFT
112
Finance - Administration 3100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-30-3100-50001 940,192 $ 1,119,771$ 1,350,700 $ 1,350,700 $ 1,411,900 $ 1,468,400 $ Salaries & Wages - Temporary 101-30-3100-50002 - - 20,100 20,100 20,600 20,600 Overtime 101-30-3100-50003 19,983 17,312 - - - - Salaries & Wages - Cash Out 101-30-3100-50004 28,061 7,502 - - - - Salaries & Wages - One Time Miscellaneous 101-30-3100-50005 - - - - - - Salaries & Wages - Stand By 101-30-3100-50006 178 - - - - - Medicare & Social Security 101-30-3100-50100 14,587 16,816 24,300 24,300 25,500 26,400 Retirement Contributions 101-30-3100-50101 106,618 122,665 160,600 160,600 178,500 190,700 Health Plan Allowance 101-30-3100-50102 152,199 180,229 204,400 204,400 217,500 224,700 Auto Allowance 101-30-3100-50103 4,849 4,838 4,900 4,900 4,900 4,900 Phone Allowance 101-30-3100-50104 1,205 1,202 1,700 1,700 1,700 1,700 Bilingual Allowance 101-30-3100-50105 2,802 3,591 5,100 5,100 8,500 8,500 Life Insurance 101-30-3100-50106 2,185 2,535 3,800 3,800 3,900 4,000 Long Term Disability 101-30-3100-50107 2,781 3,205 6,200 6,200 6,700 6,800 Deferred Compensation 101-30-3100-50108 - - - - 3,900 3,900 Unemployment insurance 101-30-3100-50111 - - - - - - SALARIES & BENEFITS 1,275,639$ 1,479,665$ 1,781,800$ 1,781,800$ 1,883,600$ 1,960,600$ Local Mileage 101-30-3100-51000 -$ 305$ 200 $ 200 $ 200 $ 200 $ Conferences, Meetings And Travel 101-30-3100-51001 5,690 7,953 12,000 12,000 12,000 12,000 Memberships & Dues 101-30-3100-51003 1,270 1,320 1,000 1,000 1,600 1,600 Training 101-30-3100-51004 1,755 6,540 7,000 7,000 8,000 8,000 Printing & Copying 101-30-3100-51010 - - - - - - Postage 101-30-3100-51011 - 85 100 100 100 100 Advertising 101-30-3100-51012 1,979 2,376 2,500 2,500 2,500 2,500 Special Department Supplies 101-30-3100-51031 3,374 1,680 4,000 4,000 4,000 4,000 Minor Equipment (under 5k) 101-30-3100-51032 3,826 1,663 - - - - Books & Subscriptions 101-30-3100-51035 160 814 400 400 900 400 Professional Services 101-30-3100-51200 98,207 210,404 260,000 260,000 248,700 313,600 Professional Services - Temp Agency 101-30-3100-51202 - - - - - - Bank Fees 101-30-3100-54000 12 - - - - - Other Charges 101-30-3100-54014 - 249 - - - - SUPPLIES & SERVICES 116,273$ 233,389$ 287,200$ 287,200$ 278,000$ 342,400$ Machinery & Equipment 101-30-3100-57010 -$ -$ - $ - $ - $ - $ Computer Hardware & Peripherals 101-30-3100-57020 - - - - - - Furniture & Fixtures 101-30-3100-57040 - 2,886 - - - - CAPITAL OUTLAY -$ 2,886$ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 1,391,911$ 1,715,939$ 2,069,000$ 2,069,000$ 2,161,600$ 2,303,000$ GRAND TOTAL EXPENDITURES 1,391,911$ 1,715,939$ 2,069,000$ 2,069,000$ 2,161,600$ 2,303,000$ DRAFT
113
Finance - Administration 3100
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-30-3100-51200 248,700$ 313,600 $ Audit Services Contract 52,600 55,300
OPEB Actuarial (GASB 75) 2,800 15,000
Sales Tax Consultants 20,000 20,000
Add-on Sales Tax (TUT) Consultants 20,000 20,000 Property Tax Consultants 15,300 15,800
GFOA Annual Comprehensive Financial Report (ACFR) Review 600 600 GFOA Budget Review 500 -
GASB 68 CalPERS Valuation Report 700 700 Debt Overlap Report for ACFR 500 500
Statiscal Reports for ACFR 700 700
Cannabis Business License / Monitoring & Compliance 88,000 88,000 STVR Compliance 20,000 20,000
Hotel TOT Audit 12,000 12,000
On-Call Financial Consulting 15,000 15,000
User Fee Study - 50,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Finance Director 1.00 1.00 1.00 1.00 1.00
Accounting Manager 1.00 1.00 1.00 1.00 1.00
Accounting Supervisor 1.00 1.00 1.00 1.00 1.00
Accountant 2.00 2.00 2.00 2.00 2.00
Budget Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Accounting Specialist 4.00 4.00 4.00 4.00 4.00
Senior Office Specialist 1.00 1.00 1.00 1.00 1.00
Total 12.00 12.00 12.00 12.00 12.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 1,275,639$ 1,479,665 $ 1,781,800 $ 1,781,800 $ 1,883,600 $ 1,960,600 $ Supplies & Services 116,273 233,389 287,200 287,200 278,000 342,400 Capital Outlay - 2,886 - - - - Total 1,391,911$ 1,715,939 $ 2,069,000 $ 2,069,000 $ 2,161,600 $ 2,303,000 $ DRAFT
114
Planning and Environmental Review - Current Planning 4100 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4100-50001 1,157,165$ 1,280,713 $ 1,388,300 $ 1,388,300 $ 1,396,800 $ 1,452,700 $ Salaries & Wages - Temporary 101-40-4100-50002 - 11,616 19,600 19,600 20,600 20,600 Overtime 101-40-4100-50003 1,574 - - - - - Cash Out 101-40-4100-50004 26,978 3,227 - - - - Cash Out 101-40-4100-50005 - - - - - - Medicare & Social Security 101-40-4100-50100 20,040 20,043 24,300 24,300 24,800 25,700 Retirement Contributions 101-40-4100-50101 118,348 145,011 168,900 168,900 170,200 181,600 Health Plan Allowance 101-40-4100-50102 149,539 160,933 178,900 178,900 190,300 196,600 Auto Allowance 101-40-4100-50103 - - - - - - Phone Allowance 101-40-4100-50104 - - - - 800 800 Bilingual Allowance 101-40-4100-50105 1,697 1,693 1,700 1,700 3,400 3,400 Life Insurance 101-40-4100-50106 2,661 2,886 4,000 4,000 4,100 4,100 Long Term Disability 101-40-4100-50107 3,382 3,647 6,500 6,500 6,500 6,500 Deferred Compensation 101-40-4100-50108 - - - - 3,900 3,900 Unemployment Insurance 101-40-4100-50111 5,281 - - - - - SALARIES & BENEFITS 1,486,665$ 1,629,769 $ 1,792,200 $ 1,792,200 $ 1,821,400 $ 1,895,900$ Local Mileage 101-40-4100-51000 10$ -$ 100$ 100$ -$ -$ Conferences, Meetings And Travel 101-40-4100-51001 14,426 8,584 16,500 15,500 16,500 16,500 Memberships & Dues 101-40-4100-51003 1,967 4,713 6,000 6,000 6,000 6,200 Training 101-40-4100-51004 - - - - - - Printing & Copying 101-40-4100-51010 - - 400 400 400 400 Postage 101-40-4100-51011 - - 1,000 1,000 1,000 1,000 Advertising 101-40-4100-51012 50 - 2,000 2,000 2,000 2,000 Special Department Supplies 101-40-4100-51031 1,228 917 16,400 16,400 6,400 6,400 Minor Equipment (under 5k) 101-40-4100-51032 - - - - - - Uniforms & Safety Equipment 101-40-4100-51033 - 723 1,200 2,200 7,000 7,000 Books & Subscriptions 101-40-4100-51035 609 642 1,500 1,500 1,000 1,000 Maintenance-Vehicles 101-40-4100-51060 - - - - - - Maintenance-Other Equipment 101-40-4100-51070 - - 300 300 300 300 Maintenance-Fuel - Vehicles & Other 101-40-4100-51080 - - - - - - Professional Services 101-40-4100-51200 43,728 3,338 180,000 187,719 111,200 113,800 Profes
sional Services - Temp Agency 101-40-4100-51202 - - - - - - Professional Services - Legal 101-40-4100-51203 1,610 4,319 20,000 20,000 20,000 20,000 Professional Services - Historic Preservation 101-40-4100-51209 900 563 - 8,538 - - Contract Services 101-40-4100-51300 5,997 6,094 5,000 26,074 10,000 10,000 Stipends for Meetings 101-40-4100-54005 - - - - - - SUPPLIES & SERVICES 70,524$ 29,891 $ 250,400 $ 287,731 $ 181,800$ 184,600$ Computer Hardware & Peripherals 101-40-4100-57020 1,592$ -$ -$ -$ -$ -$ Furniture & Fixtures 101-40-4100-57040 - 2,039 1,500 1,500 3,000 750 CAPITAL OUTLAY 1,592$ 2,039$ 1,500$ 1,500$ 3,000$ 750$ TOTAL EXPENDITURES - 101 1,558,781$ 1,661,699 $ 2,044,100 $ 2,081,431 $ 2,006,200 $ 2,081,250 $ GRAND TOTAL EXPENDITURES 1,558,781$ 1,661,699 $ 2,044,100 $ 2,081,431 $ 2,006,200 $ 2,081,250 $ DRAFT
115
Planning and Environmental Review - Current Planning 4100 LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-40-4100-51200 111,200$ 113,800 $ CSI/Magnet 46,200 47,800
Document Imaging & Maintenance (ongoing) 31,000 32,000 BBK CEQA Guidelines 4,000 4,000
Historic Evaluation Services 20,000 20,000
Data Ticket Administrative Citation Services 10,000 10,000 Professional Services - Legal 101-40-4100-51203 20,000$ 20,000$ Code Compliance Hearing Officer 20,000 20,000 Contract Services 101-40-4100-51300 10,000$ 10,300$ Back Up for Notices 10,000 10,300
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Planning Manager 1.00 1.00 1.00 1.00 1.00
Supervising Senior Planner 2.00 2.00 0.00 0.00 0.00
Supervising Planner 0.00 0.00 2.00 2.00 2.00
Senior Planner 1.00 1.00 1.00 1.00 1.00
Associate Planner 3.00 3.00 3.00 3.00 3.00
Code Compliance Officer 2.00 2.00 2.00 2.00 2.00
Planning Technician 0.00 0.00 1.00 1.00 1.00
Permit Technician 1.00 1.00 0.00 0.00 0.00
Office Specialist 0.50 0.50 0.50 0.50 0.50
Total 10.50 10.50 10.50 10.50 10.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 1,486,665$ 1,629,769 $ 1,792,200 $ 1,792,200 $ 1,821,400 $ 1,895,900 $ Supplies & Services 70,524 29,891 250,400 287,731 181,800 184,600 Capital Outlay 1,592 2,039 1,500 1,500 3,000 750 Total 1,558,781$ 1,661,699 $ 2,044,100 $ 2,081,431 $ 2,006,200 $ 2,081,250 $ DRAFT
116
Planning and Environmental Review - Building and Safety 4200 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4200-50001 -$ -$ -$ -$ -$ -$ Overtime 101-40-4200-50003 - - - - - - Medicare & Social Security 101-40-4200-50100 - - - - - - Retirement Contributions 101-40-4200-50101 - - - - - - Health Plan Allowance 101-40-4200-50102 - - - - - - Auto Allowance 101-40-4200-50103 - - - - - - Phone Allowance 101-40-4200-50104 - - - - - - Life Insurance 101-40-4200-50106 - - - - - - Long Term Disability 101-40-4200-50107 - - - - - - SALARIES & BENEFITS -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4200-51001 -$ -$ -$ -$ -$ -$ Printing & Copying 101-40-4200-51010 82 - 100 100 - - Advertising 101-40-4200-51012 648 - 500 500 1,000 - Special Department Supplies 101-40-4200-51031 354 169 1,000 1,000 1,250 750 Uniforms & Safety Equipment 101-40-4200-51033 - - 1,000 1,000 700 700 Books & Subscriptions 101-40-4200-51035 1,403 - - - 2,000 - Maintenance-Vehicles 101-40-4200-51060 - - - - - - Maintenance-Fuel - Vehicles & Other 101-40-4200-51080 - - - - - - Contract Services - Building 101-40-4200-51302 332,356 528,083 551,000 887,700 900,000 925,000 Contract Services - Plan Check 101-40-4200-51303 264,742 374,416 338,100 661,100 710,000 735,000 Emergency Response 101-40-4200-54004 - - 2,500 2,500 2,500 2,500 SUPPLIES & SERVICES 599,585$ 902,668$ 894,200$ 1,553,900$ 1,617,450 $ 1,663,950 $ TOTAL EXPENDITURES - 101 599,585$ 902,668 $ 894,200 $ 1,553,900 $ 1,617,450 $ 1,663,950 $ GRAND TOTAL EXPENDITURES 599,585$ 902,668 $ 894,200 $ 1,553,900 $ 1,617,450 $ 1,663,950 $ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits - $ - $ - $ - $ - $ - $ Supplies & Services 599,585 902,668 894,200 1,553,900 1,617,450 1,663,950 Capital Outlay - - - - - - Total 599,585$ 902,668 $ 894,200 $ 1,553,900$ 1,617,450 $ 1,663,950 $ DRAFT
117
Planning and Environmental Review - Advance Planning 4300 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4300-50001 337,707$ 457,868$ 539,100$ 539,100$ 558,400$ 580,700$ Salaries & Wages - Temporary 101-40-4300-50002 12,494 17,027 20,100 20,100 20,600 20,600 Overtime 101-40-4300-50003 - - - - - - Cash Out 101-40-4300-50004 19,755 - - - - - Cash Out 101-40-4300-50005 - - - - - - Medicare & Social Security 101-40-4300-50100 6,172 8,096 10,400 10,400 10,800 11,200 Retirement Contributions 101-40-4300-50101 43,949 55,268 65,400 65,400 72,400 77,400 Health Plan Allowance 101-40-4300-50102 37,569 51,020 68,200 68,200 72,500 74,900 Auto Allowance 101-40-4300-50103 - - - - - - Phone Allowance 101-40-4300-50104 482 481 500 500 500 500 Life Insurance 101-40-4300-50106 771 1,079 1,500 1,500 1,600 1,600 Long Term Disability 101-40-4300-50107 876 1,251 2,400 2,400 2,500 2,600 Deferred Compensation 101-40-4300-50108 - - - - 1,300 1,300 Relocation 101-40-4300-50109 - - - - - - Unemployment insurance 101-40-4300-50111 - - - - - - SALARIES & BENEFITS 459,775$ 592,089$ 707,600$ 707,600$ 740,600$ 770,800$ Local Mileage 101-40-4300-51000 -$ -$ 100$ 100$ 100$ 100$ Conferences, Meetings And Travel 101-40-4300-51001 175 6,378 7,000 7,000 7,000 7,000 Memberships & Dues 101-40-4300-51003 1,391 1,419 3,400 3,400 3,400 3,400 Printing & Copying 101-40-4300-51010 - 325 10,000 10,000 5,000 5,000 Postage 101-40-4300-51011 19 - 1,200 1,200 700 700 Advertising 101-40-4300-51012 7,056 7,284 1,500 1,500 1,500 1,500 Office Supplies 101-40-4300-51030 31 - 3,200 3,200 1,600 1,600 Special Department Supplies 101-40-4300-51031 6,293 1,385 7,500 7,500 7,500 7,500 Books & Subscriptions 101-40-4300-51035 569 644 1,000 1,000 1,000 1,000 Leases/Rental-Equipment 101-40-4300-51042 - - - - - - Professional Services 101-40-4300-51200 103,045 77,974 140,000 165,852 150,000 250,000 Professional Services - Temp Agency 101-40-4300-51202 - - - - - - Professional Services - General Plan 101-40-4300-51205 1,235 28,973 50,000 55,532 10,000 10,000 Professional Services - Zoning Code 101-40-4300-51207 4,991 400 50,000 160,343 - - Professional Services - LCP 101-40-4300-51208 - - - - - 75,000 Professional
Services - Old Town Visioning Process 101-40-4300-51209 - - - - - - Contract Services 101-40-4300-51300 - - - - - - Permits & Fees 101-40-4300-54003 450 250 500 500 500 500 SUPPLIES & SERVICES 125,255$ 125,032$ 275,400$ 417,127$ 188,300$ 363,300$ Computer Hardware & Peripherals 101-40-4300-57020 39,996$ 41,966$ -$ -$ -$ -$ Furniture & Fixtures 101-40-4300-57040 - - - - 2,500 700 CAPITAL OUTLAY 39,996$ 41,966$ -$ -$ 2,500$ 700$ TOTAL EXPENDITURES - 101 625,026$ 759,087 $ 983,000 $ 1,124,727$ 931,400 $ 1,134,800$ ENVIRONMENTAL PROGRAMS - 226
Maintenance-Open Space 226-40-4300-51077 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 226 -$ - $ - $ - $ - $ - $ HOUSING & COMM DEVELOPMENT - 319
Professional Services 319-40-4300-51200 110,164$ 57,233$ -$ -$ -$ -$ SUPPLIES & SERVICES 110,164$ 57,233$ -$ -$ -$ -$ TOTAL EXPENDITURES - 319 110,164$ 57,233 $ - $ - $ - $ - $ Planning Grants Program (PGP) - 324
Professional Services 324-40-4300-51200 -$ -$ -$ -$ -$ -$ Administrative Charges 324-40-4300-54010 - - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 324 -$ - $ - $ - $ - $ - $ DRAFT
118
Planning and Environmental Review - Advance Planning 4300 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
PLOVER ENDOWMENT - 701
Professional Services 701-40-4300-51200 -$ -$ -$ -$ -$ -$ Other Charges 701-40-4300-54014 - - 2,000 14,758 2,000 2,000 SUPPLIES & SERVICES -$ -$ 2,000$ 14,758$ 2,000$ 2,000$ TOTAL EXPENDITURES - 701 -$ - $ 2,000$ 14,758 $ 2,000 $ 2,000 $ GRAND TOTAL EXPENDITURES 735,189$ 816,320 $ 985,000 $ 1,139,485$ 933,400 $ 1,136,800$ DRAFT
119
Planning and Environmental Review - Advance Planning 4300 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-40-4300-51200 150,000$ 250,000 $ Oil/Gas/Electrical Facility Staff Support 40,000 40,000 Beach Hazards Removal 10,000 10,000
GIS Services 50,000 50,000
Environmental Monitoring Services 10,000 10,000 Housing Research and Ordinance Services 40,000 40,000 Visual Resources Objective Standards - 100,000 Professional Services - General Plan 101-40-4300-51205 10,000$ 10,000 $ General Plan Updates 10,000 10,000
Professional Services - Zoning Code 101-40-4300-51207 -$ - $ Reg Updates - -
Professional Services - Old Town Visioning Process 101-40-4300-51209 -$ - $ Reg Updates - -
Professional Services 319-40-4300-51200 -$ - $ Old Town Visioning Support - -
Maintenance-Open Space 226-40-4300-51077 -$ - $ Butterfly Inventory and Monitoring Fund (9801) - - Wetland Enhancing Project - Elwood Lot 69 Fund (9802) - - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Advance Planning Manager 1.00 1.00 1.00 1.00 1.00
Supervising Senior Planner 0.00 1.00 1.00 1.00 1.00
Senior Planner 2.00 1.00 1.00 1.00 1.00
Assistant Planner 0.00 1.00 1.00 1.00 1.00
Total 3.00 4.00 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 459,775$ 592,089$ 707,600$ 707,600$ 740,600$ 770,800$ Supplies & Services 235,418 182,265 277,400 431,885 190,300 365,300 Capital Outlay 39,996 41,966 - - 2,500 700 Total 735,189$ 816,320$ 985,000$ 1,139,485$ 933,400$ 1,136,800$ DRAFT
120
Planning and Environmental - PER Commissions 4400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4400-50001 -$ 69,177$ 87,600$ 87,600$ -$ -$ Overtime 101-40-4400-50003 - 167 - - - - Salaries & Wages - Cash Out 101-40-4400-50004 - 667 - - - - Medicare & Social Security 101-40-4400-50100 - 1,061 1,600 1,600 - - Retirement Contributions 101-40-4400-50101 - 5,313 7,100 7,100 - - Health Plan Allowance 101-40-4400-50102 - 14,492 17,100 17,100 - - Auto Allowance 101-40-4400-50103 - - - - - - Phone Allowance 101-40-4400-50104 - - - - - - Life Insurance 101-40-4400-50106 - 126 300 300 - - Long Term Disability 101-40-4400-50107 - 182 400 400 - - SALARIES & BENEFITS -$ 91,185$ 114,100$ 114,100$ -$ -$ Local Mileage 101-40-4400-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4400-51001 5,285 211 15,000 15,000 10,300 10,300 Training 101-40-4400-51004 - - - - 600 600 Printing & Copying 101-40-4400-51010 - - - - - - Advertising 101-40-4400-51012 5,220 4,716 10,000 10,000 6,000 6,200 Special Department Supplies 101-40-4400-51031 254 99 700 700 1,000 1,000 Professional Services 101-40-4400-51200 - 432 - - 6,200 6,400 Professional Services - Temp Agency 101-40-4400-51202 - - - - - - Stipends for Meetings 101-40-4400-54005 9,700 21,750 31,200 31,200 15,000 15,000 Other Charges 101-40-4400-54014 - - - - - - SUPPLIES & SERVICES 20,460$ 27,208 $ 56,900 $ 56,900 $ 39,100$ 39,500$ TOTAL EXPENDITURES - 101 20,460$ 118,393$ 171,000 $ 171,000$ 39,100$ 39,500$ GRAND TOTAL EXPENDITURES 20,460$ 118,393$ 171,000 $ 171,000$ 39,100$ 39,500$ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Planning Commission Clerk 1.00 1.00 1.00 0.00 0.00
Total 1.00 1.00 1.00 0.00 0.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits -$ 91,185$ 114,100 $ 114,100 $ - $ -$ Supplies & Services 20,460 27,208 56,900 56,900 39,100 39,500 Capital Outlay - - - - - - Total 20,460$ 118,393 $ 171,000 $ 171,000 $ 39,100 $ 39,500 $ DRAFT
121
Planning and Environmental - Planning Sustainability 4500 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4500-50001 207,926$ 238,730 $ 277,200 $ 277,200 $ 292,400 $ 304,100 $ Salaries & Wages - Temporary 101-40-4500-50002 - - - - - - Cash Out 101-40-4500-50004 - - - - - - Cash Out 101-40-4500-50005 - - - - - - Medicare & Social Security 101-40-4500-50100 3,299 3,719 4,600 4,600 4,800 5,000 Retirement Contributions 101-40-4500-50101 20,820 18,335 22,300 22,300 23,700 24,900 Health Plan Allowance 101-40-4500-50102 28,577 29,386 34,100 34,100 36,300 37,500 Auto Allowance 101-40-4500-50103 - - - - - - Phone Allowance 101-40-4500-50104 462 481 500 500 500 500 Life Insurance 101-40-4500-50106 465 543 800 800 800 800 Long Term Disability 101-40-4500-50107 631 699 1,300 1,300 1,300 1,300 Deferred Compensation 101-40-4500-50108 - - - - 700 700 SALARIES & BENEFITS 262,180$ 291,891 $ 340,800 $ 340,800 $ 360,500$ 374,800$ Local Mileage 101-40-4500-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4500-51001 3,698 2,239 6,300 6,300 6,500 6,700 Memberships & Dues 101-40-4500-51003 2,725 7,529 10,500 10,500 12,000 13,000 Printing & Copying 101-40-4500-51010 1,443 - 1,500 1,500 1,500 1,500 Postage 101-40-4500-51011 - - 500 500 - - Advertising 101-40-4500-51012 696 1,627 1,500 1,500 3,000 3,000 Special Department Supplies 101-40-4500-51031 4,363 13,342 10,000 10,000 8,000 8,000 Minor Equipment (under 5k) 101-40-4500-51032 - - - - - - Utilities - Electric 101-40-4500-51052 - - - - - - Books & Subscriptions 101-40-4500-51035 - - 500 500 500 500 Maintenance-Other Equipment 101-40-4500-51070 - - - - 5,000 5,000 Professional Services 101-40-4500-51200 40,906 18,228 31,500 31,500 40,000 43,500 Permits & Fees 101-40-4500-54003 150 - 400 400 500 500 Support to Other Agencies - Other 101-40-4500-54013 2,884 - - - - - Other Charges 101-40-4500-54014 5,596 - - - - - Machinery & Equipment 101-40-4500-57010 - - 65,000 114,772 - - SUPPLIES & SERVICES 62,462 $ 42,965 $ 127,700$ 177,472 $ 77,000$ 81,700$ TOTAL EXPENDITURES - 101 324,642$ 334,856 $ 468,500 $ 518,272 $ 437,500$ 456,500$ LOCAL GRANTS - 237
Machinery & Equipment 237-40-4500-57010 -$ -$ -$ 22,555$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 22,555 $ -$ -$ TOTAL EXPENDITURES - 237 - $ - $ - $ 22,555 $ - $ -$ GRAND TOTAL EXPENDITURES 324,642$ 334,856 $ 468,500 $ 540,827 $ 437,500$ 456,500$ DRAFT
122
Planning and Environmental - Planning Sustainability 4500 LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-40-4500-51200 40,000$ 43,500 $ CivicSpark Fellow Suppor 40,000 43,500
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
Leave
Blank
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Sustainability Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 0.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 0.00 0.00 0.00 0.00
Total 2.00 2.00 2.00 2.00 2.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 262,180$ 291,891 $ 340,800$ 340,800$ 360,500$ 374,800$ Supplies & Services 62,462 42,965 127,700 200,027 77,000 81,700 Capital Outlay - - - - - - Total 324,642$ 334,856 $ 468,500$ 540,827$ 437,500$ 456,500$ DRAFT
123
Planning and Environmental - Housing 4600
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4600-50001 126,244$ 137,508$ 150,600$ 150,600$ 151,300$ 157,300$ Salaries & Wages - Temporary 101-40-4600-50002 - - - - - - Salaries & Wages - One Time Miscellaneous 101-40-4600-50005 - - - - - - Medicare & Social Security 101-40-4600-50100 1,734 2,048 2,500 2,500 2,500 2,600 Retirement Contributions 101-40-4600-50101 18,695 24,695 29,700 29,700 33,900 36,600 Health Plan Allowance 101-40-4600-50102 16,693 14,429 17,100 17,100 18,200 18,800 Auto Allowance 101-40-4600-50103 - - - - - - Phone Allowance 101-40-4600-50104 - - - - - - Bilingual Allowance 101-40-4600-50105 455 1,693 1,700 1,700 1,700 1,700 Life Insurance 101-40-4600-50106 293 316 400 400 400 400 Long Term Disability 101-40-4600-50107 404 404 700 700 700 700 Deferred Compensation 101-40-4600-50108 - - - - 700 700 SALARIES & BENEFITS 164,518$ 181,093 $ 202,700 $ 202,700 $ 209,400 $ 218,800 $ Local Mileage 101-40-4600-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-40-4600-51001 1,093 2,386 5,000 5,000 5,250 5,500 Memberships & Dues 101-40-4600-51003 109 1,448 1,100 1,100 1,000 1,100 Printing & Copying 101-40-4600-51010 - - 1,000 1,000 1,000 1,000 Postage 101-40-4600-51011 - - 2,500 2,500 2,500 2,500 Advertising 101-40-4600-51012 - 1,273 3,500 3,500 3,500 3,500 Special Department Supplies 101-40-4600-51031 - - 300 300 300 350 Minor Equipment (under 5k) 101-40-4600-51032 - - - - - - Books & Subscriptions 101-40-4600-51035 107 157 300 300 300 350 Professional Services 101-40-4600-51200 21,000 21,000 - - - - Contract Services 101-40-4600-51300 - - 21,000 21,000 21,000 21,000 Permits & Fees 101-40-4600-54003 - 100 200 200 300 300 SUPPLIES & SERVICES 22,309$ 26,364$ 34,900$ 34,900$ 35,150$ 35,600 $ TOTAL EXPENDITURES - 101 186,827$ 207,458 $ 237,600 $ 237,600 $ 244,550 $ 254,400 $ Transfers Out To Housing In-Lieu Fund 101-40-4600-59004 -$ 200,000$ 250,000$ 250,000$ -$ -$ TRANSFER OUT -$ 200,000$ 250,000 $ 250,000 $ - $ - $ TOTAL EXPENDITURES & TRANSFERS - 101 186,827$ 407,458 $ 487,600 $ 487,600 $ 244,550 $ 254,400 $ HOUSING-IN-LIEU - 225
Support to Other Agencies - Other 225-40-4600-54013 25,000$ 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000$ SUPPLIES & SERVICES 25,000$ 25,000$ 25,000$ 25,000$ 1,025,000$ 25,000$ -
TOTAL EXPENDITURES - 225 25,000$ 25,000 $ 25,000 $ 25,000 $ 1,025,000$ 25,000 $ GRAND TOTAL EXPENDITURES LESS TRANSFERS 211,827$ 232,458 $ 262,600 $ 262,600 $ 1,269,550$ 279,400 $ GRAND TOTAL EXPENDITURES 211,827$ 432,458 $ 512,600 $ 512,600 $ 1,269,550$ 279,400 $ DRAFT
124
Planning and Environmental - Housing 4600
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-40-4600-51200 - $ - $ Comprehensive Affordable Housing Finance Plan - - Contract Services 101-40-4600-51300 21,000$ 21,000$ Housing Authority of the County of Santa Barbara Monitoring 21,000 21,000 Support to Other Agencies - Other 225-40-4600-54013 1,025,000$ 25,000 $ Housing Trust Fund of Santa Barbara County 25,000 25,000 Housing Authority of the County of Santa Barbara 500,000 - Housing Authority of the County of Santa Barbara 500,000 - Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Senior Housing Analyst 1.00 1.00 1.00 1.00 1.00
Total 1.00 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 164,518$ 181,093 $ 202,700 $ 202,700 $ 209,400 $ 218,800 $ Supplies & Services 47,309 51,364 59,900 59,900 1,060,150 60,600 Capital Outlay - - - - - - Total 211,827$ 232,458 $ 262,600 $ 262,600 $ 1,269,550$ 279,400 $ Transfer Out - 200,000 250,000 250,000 - - Total with Transfers 211,827$ 432,458 $ 512,600 $ 512,600 $ 1,269,550$ 279,400 $ DRAFT
125
Planning and Environmental - Administration 4700
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-40-4700-50001 317,374$ 336,027 $ 389,900 $ 389,900 $ 391,700 $ 407,400 $ Salaries & Wages - Temporary 101-40-4700-50002 - - - - - - Cash Out 101-40-4700-50004 - 515 - - - - Cash Out 101-40-4700-50005 - - - - - - Medicare & Social Security 101-40-4700-50100 4,848 5,064 6,300 6,300 6,400 6,600 Retirement Contributions 101-40-4700-50101 40,267 49,369 62,600 62,600 70,100 75,500 Health Plan Allowance 101-40-4700-50102 31,289 33,929 34,100 34,100 36,300 37,500 Auto Allowance 101-40-4700-50103 4,849 4,838 4,900 4,900 4,900 4,900 Phone Allowance 101-40-4700-50104 723 721 800 800 800 800 Life Insurance 101-40-4700-50106 738 772 1,000 1,000 1,000 1,000 Long Term Disability 101-40-4700-50107 709 728 1,700 1,700 1,700 1,800 Deferred Compensation 101-40-4700-50108 - - - - 1,300 1,300 SALARIES & BENEFITS 400,796$ 431,962$ 501,300$ 501,300$ 514,200$ 536,800$ Local Mileage 101-40-4700-51000 -$ -$ 100$ 100$ 150$ 150$ Conferences, Meetings And Travel 101-40-4700-51001 568 3,387 6,200 6,200 6,800 7,800 Memberships & Dues 101-40-4700-51003 693 792 1,300 1,300 1,400 1,400 Printing & Copying 101-40-4700-51010 - - 600 600 600 600 Postage 101-40-4700-51011 - - - - - - Advertising 101-40-4700-51012 - - - - - - Special Department Supplies 101-40-4700-51031 9 150 300 300 300 300 Minor Equipment (under 5k) 101-40-4700-51032 - - - - - - Books & Subscriptions 101-40-4700-51035 107 101 300 300 300 300 Professional Services 101-40-4700-51200 - - - - - - Professional Services - Temp Agency 101-40-4700-51202 - - 12,000 7,200 - - Permits & Fees 101-40-4700-54003 - - - - - 50 SUPPLIES & SERVICES 1,377$ 4,430$ 20,800$ 16,000$ 9,550 $ 10,600$ Furniture & Fixtures 101-40-4700-57040 - - - - 1,500 1,500 CAPITAL OUTLAY -$ -$ -$ -$ 1,500$ 1,500$ TOTAL EXPENDITURES - 101 402,174$ 436,392 $ 522,100 $ 517,300 $ 525,250 $ 548,900 $ GRAND TOTAL EXPENDITURES 402,174$ 436,392 $ 522,100 $ 517,300 $ 525,250 $ 548,900 $ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Planning and Environmental Review Director 1.00 1. 00 1.00 1.00 1.00 Management Assistant 1. 00 1.00 1.00 1.00 1.00
Office Specialist 0.00 0.00 0.00 1.00 1.00
Total 2.00 2.00 2.00 3.00 3.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 400,796$ 431,962 $ 501,300$ 501,300$ 514,200$ 536,800$ Supplies & Services 1,377 4,430 20,800 16,000 9,550 10,600 Capital Outlay - - - - 1,500 1,500 Total 402,174$ 436,392 $ 522,100$ 517,300$ 525,250$ 548,900$ DRAFT
126
Public Works - Administration 5100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5100-50001 569,380$ 629,651 $ 842,800 $ 842,800 $ 879,300 $ 914,400 $ Salaries & Wages - Temporary 101-50-5100-50002 24,115 1,073 16,400 16,400 21,600 21,600 Overtime 101-50-5100-50003 7,767 3,909 - - - - Salaries & Wages - Cash Out 101-50-5100-50004 11,344 38,162 - - - - Salaries & Wages - One Time Miscellaneous 101-50-5100-50005 2,799 2,799 10,900 10,900 10,900 10,900 Medicare & Social Security 101-50-5100-50100 10,395 9,963 15,000 15,000 16,100 16,600 Retirement Contributions 101-50-5100-50101 75,037 103,755 112,500 112,500 129,900 139,400 Health Plan Allowance 101-50-5100-50102 49,728 59,378 85,200 85,200 90,600 93,600 Auto Allowance 101-50-5100-50103 4,849 3,623 4,900 4,900 4,900 4,900 Phone Allowance 101-50-5100-50104 824 1,039 1,200 1,200 1,700 1,700 Bilingual Allowance 101-50-5100-50105 1,622 1,693 1,700 1,700 1,700 1,700 Life Insurance 101-50-5100-50106 1,316 1,442 2,300 2,300 2,300 2,400 Long Term Disability 101-50-5100-50107 1,369 1,470 3,700 3,700 3,900 4,100 Deferred Compensation 101-50-5100-50108 - - - - 2,600 2,600 Relocation 101-50-5100-50109 - - - - - - SALARIES & BENEFITS 760,545$ 857,957 $ 1,096,600 $ 1,096,600 $ 1,165,500 $ 1,213,900 $ Local Mileage 101-50-5100-51000 -$ 216$ 1,000$ 1,000$ 500$ 500$ Conferences, Meetings And Travel 101-50-5100-51001 3,917 3,918 14,500 14,500 14,500 14,500 Memberships & Dues 101-50-5100-51003 245 375 1,200 1,200 1,200 1,200 Training 101-50-5100-51004 365 60 2,500 984 3,500 3,500 Printing & Copying 101-50-5100-51010 - - 1,500 1,500 1,000 1,000 Postage 101-50-5100-51011 - - 700 700 700 700 Special Department Supplies 101-50-5100-51031 1,727 2,599 9,500 9,500 4,500 4,500 Minor Equipment (under 5k) 101-50-5100-51032 - - 3,000 3,000 1,000 1,000 Uniforms & Safety Equipment 101-50-5100-51033 - 1,128 2,000 2,000 2,000 2,000 Books & Subscriptions 101-50-5100-51035 90 213 1,000 1,000 1,000 1,000 Utilities - Telephone/Internet/TV 101-50-5100-51050 - - - - - - Utilities - Electric 101-50-5100-51052 - - - - - - Professional Services 101-50-5100-51200 - - - - - - Professional Services - Temp Agency 101-50-5100-51202 103,787 105,594 45,000 45,000 - - Stipends for Meetings 101-50-5100-54005 500 275 2,000 2,000 - - Support to Other Agencies - Other 101-50-5100-54013 - - - - - - SUPPLIES & SERVICES 110,630$ 114,379$ 83,900$ 82,384$ 29,900$ 29,900$ Computer Hardware & Peripherals 101-50-5100-57020 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 871,175$ 972,336 $ 1,180,500 $ 1,178,984 $ 1,195,400 $ 1,243,800 $ GRAND TOTAL EXPENDITURES 871,175$ 972,336 $ 1,180,500 $ 1,178,984 $ 1,195,400 $ 1,243,800 $ DRAFT
127
Public Works - Administration 5100
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Public Works Director 1.00 1.00 1.00 1.00 1.00
Assistant Public Works Director 1.00 1.00 1.00 1.00 1.00 Public Works Business and Administration Manager 0.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 0.00 0.00 0.00 0.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Management Assistant 1.00 1.00 1.00 1.00 1.00
Total 5.00 5.00 5.00 5.00 5.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 760,545$ 857,957 $ 1,096,600$ 1,096,600 $ 1,165,500 $ 1,213,900 $ Supplies & Services 110,630 114,379 83,900 82,384 29,900 29,900 Capital Outlay - - - - - - Total 871,175$ 972,336 $ 1,180,500$ 1,178,984 $ 1,195,400 $ 1,243,800 $ DRAFT
128
Public Works - Transportation and Development Engineering 5200 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5200-50001 277,372$ 353,074 $ 447,100 $ 726,100 $ 723,400 $ 752,400 $ Salaries & Wages - Temporary 101-50-5200-50002 - - - - - - Overtime 101-50-5200-50003 451 71 - - - - Salaries & Wages - Cash Out 101-50-5200-50004 1,858 12,996 - - - - Salaries & Wages - One Time Miscellaneous 101-50-5200-50005 1,400 1,400 5,300 5,300 5,300 5,300 Medicare & Social Security 101-50-5200-50100 4,441 5,504 7,600 12,200 12,300 12,700 Retirement Contributions 101-50-5200-50101 34,919 37,486 46,800 69,300 58,700 61,800 Health Plan Allowance 101-50-5200-50102 42,210 53,217 68,200 102,300 108,800 112,400 Auto Allowance 101-50-5200-50103 - - - - - - Phone Allowance 101-50-5200-50104 533 425 500 1,000 1,500 1,500 Bilingual Allowance 101-50-5200-50105 2 198 - - 1,700 1,700 Life Insurance 101-50-5200-50106 782 717 1,300 2,100 2,100 2,200 Long Term Disability 101-50-5200-50107 1,051 974 2,100 3,400 3,300 3,400 Deferred Compensation 101-50-5200-50108 - - - - 1,300 1,300 Unemployment insurance 101-50-5200-50111 - - - - - - SALARIES & BENEFITS 365,017$ 466,061$ 578,900$ 921,700$ 918,400$ 954,700$ Local Mileage 101-50-5200-51000 -$ -$ 300$ 1,300$ 1,300$ 1,300$ Conferences, Meetings And Travel 101-50-5200-51001 388 1,065 4,000 20,700 10,700 10,700 Memberships & Dues 101-50-5200-51003 180 475 1,300 1,900 1,900 1,900 Training 101-50-5200-51004 50 725 20,000 23,205 15,100 15,100 Printing & Copying 101-50-5200-51010 22 - 500 5,500 5,500 5,500 Postage 101-50-5200-51011 - - 500 1,100 1,100 1,100 Advertising 101-50-5200-51012 2,278 787 1,000 1,000 1,000 1,000 Special Department Supplies 101-50-5200-51031 218 1,446 2,000 3,500 2,000 2,000 Minor Equipment (under 5k) 101-50-5200-51032 - - - 3,000 - - Uniforms & Safety Equipment 101-50-5200-51033 176 799 1,800 2,800 2,800 2,800 Books & Subscriptions 101-50-5200-51035 90 113 300 1,300 1,300 1,300 Maintenance-Vehicles 101-50-5200-51060 - - - - - - Maintenance-Traffic Signals 101-50-5200-51076 - - - 180,000 150,000 150,000 Maintenance-Fuel - Vehicles & Other 101-50-5200-51080 - - - - - - Professional Services 101-50-5200-51200 445,983 342,806 411,000 1,101,000 425,000 325,000 Contract Services 101-50-5200-51300 139,016 6,482 287,000 217,000 215,000 215,000 Emergency Response 101-50-5200-54004 639,855 1,413,195 - 2,814,644 - - Administrative Charges 101-50-5200-54010 - 6,010 - - - - SUPPLIES & SERVICES 1,228,256$ 1,773,904 $ 729,700 $ 4,377,949$ 832,700 $ 732,700$ Computer Hardware & Peripherals 101-50-5200-57020 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,593,273$ 2,239,965 $ 1,308,600 $ 5,299,649 $ 1,751,100 $ 1,687,400 $ DRAFT
129
Public Works - Transportation and Development Engineering 5200 MEASURE A - 205
Maintenance-Traffic Signals 205-50-5200-51076 -$ -$ -$ 100,000$ 100,000$ 100,000$ SUPPLIES & SERVICES -$ -$ -$ 100,000$ 100,000$ 100,000$ TOTAL EXPENDITURES - 205 -$ -$ -$ 100,000$ 100,000$ 100,000$ Transportation Facilities DIF - 220
Professional Services 220-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 220 -$ -$ -$ 54,000$ -$ -$ Parks & Recreation Facilities DIF - 221
Professional Services 221-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 221 -$ -$ -$ 54,000$ -$ -$ PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
Professional Services 222-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 222 -$ -$ -$ 54,000$ -$ -$ Library Facilities Development Fees - 223
Professional Services 223-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 223 -$ -$ -$ 54,000$ -$ -$ Fire DIF - 229
Professional Services 229-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 229 -$ -$ -$ 54,000$ -$ -$ Storm Drain DIF - 234
Professional Services 234-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 234 -$ -$ -$ 54,000$ -$ -$ Bicycle & Pedestrian DIF - 235
Professional Services 235-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 235 -$ -$ -$ 54,000$ -$ -$ DRAFT
130
Public Works - Transportation and Development Engineering 5200 Non-Residential Affordable Housing DIF- 238
Professional Services 238-50-5200-51200 -$ -$ -$ 54,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 54,000$ -$ -$ TOTAL EXPENDITURES - 238 -$ -$ -$ 54,000$ -$ -$ GRAND TOTAL EXPENDITURES 1,593,273$ 2,239,965 $ 1,308,600 $ 5,831,649 $ 1,851,100 $ 1,787,400 $ DRAFT
131
Public Works - Transportation and Development Engineering 5200 LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-50-5200-51200 425,000$ 325,000 $ Engineering/Survey/Floodplain Assist (MNS) - - Traffic Engineer Support (Stantec) 400,000 300,000 ADA Transition Plan (DAC) 10,000 10,000
Film Permit Review 15,000 15,000
Contract Services 101-50-5200-51300 215,000$ 215,000 $ Methane Monitoring 15,000 15,000
ADA Curb Improvement for City 200,000 200,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Principal Civil Engineer / Engineering Manager 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00
Senior Engineer 0.00 0.00 1.00 1.00 1.00
Assistant Engineer 1.00 1.00 1.00 1.00 1.00
Public Works Inspector 1.00 1.00 1.00 1.00 1.00
Senior Engineering Technician 1.00 1.00 1.00 1.00 1.00
Total 4.00 4.00 6.00 6.00 6.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 365,017$ 466,061 $ 578,900 $ 921,700 $ 918,400 $ 954,700 $ Supplies & Services 1,228,256 1,773,904 729,700 4,909,949 932,700 832,700 Capital Outlay - - - - - - Total 1,593,273$ 2,239,965 $ 1,308,600 $ 5,831,649 $ 1,851,100 $ 1,787,400 $ DRAFT
132
Public Works - Facilities Maintenance 5300
GENERAL FUND - 101 (For Historical Purposes)
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GL Account
Salaries & Wages - Regular & Part Time 101-50-5300-50001 -$ -$ -$ -$ -$ Salaries & Wages - Temporary 101-50-5300-50002 - - - - - Overtime 101-50-5300-50003 - - - - - Medicare & Social Security 101-50-5300-50100 - - - - - Retirement Contributions 101-50-5300-50101 - - - - - Health Plan Allowance 101-50-5300-50102 - - - - - Auto Allowance 101-50-5300-50103 - - - - - Phone Allowance 101-50-5300-50104 - - - - - Bilingual Allowance 101-50-5300-50105 - - - - - Life Insurance 101-50-5300-50106 - - - - - Long Term Disability 101-50-5300-50107 - - - - - Deferred Compensation 101-50-5300-50108 - - - - - SALARIES & BENEFITS -$ - $ - $ - $ -$ Printing & Copying 101-50-5300-51010 -$ -$ -$ -$ -$ Advertising 101-50-5300-51012 - - - - - Special Department Supplies 101-50-5300-51031 545 - - - - Books & Subscriptions 101-50-5300-51035 - - - - - Leases/Rental-Equipment 101-50-5300-51042 - - - - - Maintenance-Facilities 101-50-5300-51064 - - - - - Maintenance-Other Equipment 101-50-5300-51070 - - - - - Professional Services 101-50-5300-51200 - - - - - Contract Services 101-50-5300-51300 - - - - - Contract Services - Stormwater 101-50-5300-51304 - - - - - Permits & Fees 101-50-5300-54003 - - - - - SUPPLIES & SERVICES 545$ -$ -$ - $ -$ Furniture & Fixtures 101-50-5300-57040 - - - - - CAPITAL OUTLAY -$ - $ - $ - $ -$ TOTAL EXPENDITURES - 101 545$ - $ - $ - $ -$ GRAND TOTAL EXPENDITURES 545$ - $ - $ - $ -$ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits - $ - $ - $ - $ -$ Supplies & Services 545 - - - - Capital Outlay - - - - - Total 545$ - $ - $ - $ -$ DRAFT
133
Public Works - Parks and Open Space Maintenance 5400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5400-50001 399,777 $ 559,876$ 723,900$ 823,900$ 812,000$ 844,500$ Salaries & Wages - Temporary 101-50-5400-50002 - - - - - - Overtime 101-50-5400-50003 1,336 2,022 34,000 34,000 35,000 35,000 Salaries & Wages - Cash Out 101-50-5400-50004 785 6,199 - - - - Salaries & Wages - One Time Miscellaneous 101-50-5400-50005 - - - - - - Salaries & Wages - Stand By 101-50-5400-50006 31 - - - - - Medicare & Social Security 101-50-5400-50100 6,496 9,127 15,200 15,200 16,900 17,500 Retirement Contributions 101-50-5400-50101 54,766 61,796 79,200 79,200 91,100 97,000 Health Plan Allowance 101-50-5400-50102 78,900 110,692 136,300 136,300 163,100 168,500 Phone Allowance 101-50-5400-50104 1,169 481 500 500 500 500 Bilingual Allowance 101-50-5400-50105 4,046 3,188 6,400 6,400 1,700 1,700 Life Insurance 101-50-5400-50106 880 1,329 2,100 2,100 2,300 2,400 Long Term Disability 101-50-5400-50107 1,109 1,726 3,600 3,600 4,000 4,000 Deferred Compensation 101-50-5400-50108 - - - - 1,300 1,300 Unemployment insurance 101-50-5400-50111 - 2,851 - - - - SALARIES & BENEFITS 549,296$ 759,286$ 1,001,200$ 1,101,200$ 1,127,900$ 1,172,400$ Conferences, Meetings And Travel 101-50-5400-51001 795$ 1,506$ 12,500$ 12,500$ 10,000$ 10,000$ Memberships & Dues 101-50-5400-51003 225 1,453 1,300 1,300 1,300 1,300 Training 101-50-5400-51004 400 3,505 4,500 6,500 4,500 4,500 Printing & Copying 101-50-5400-51010 161 800 3,500 3,500 2,000 2,000 Postage 101-50-5400-51011 29 - 1,000 1,000 - - Advertising 101-50-5400-51012 108 - 1,000 1,000 - - Special Department Supplies 101-50-5400-51031 1,335 4,863 5,000 5,000 5,000 5,000 Minor Equipment (under 5k) 101-50-5400-51032 6,025 8,554 7,500 7,500 7,500 7,500 Uniforms & Safety Equipment 101-50-5400-51033 4,757 7,808 6,800 10,800 10,800 10,800 Leases/Rental-Equipment 101-50-5400-51042 22,482 17,866 20,000 20,000 20,000 20,000 Utilities - Telephone/Internet/TV 101-50-5400-51050 - - - - - - Utilities - Gas 101-50-5400-51051 - - - - - - Utilities - Electric 101-50-5400-51052 1,556 1,557 11,000 11,000 11,000 11,000 Utilities - Water & Sewer 101-50-5400-51053 177,553 219,742 302,000 302,000 400,000 400,000 Maintenance-Vehic
les 101-50-5400-51060 163 - - - - - Maintenance- Parks/OS Supplies & Materials 101-50-5400-51065 68,115 30,037 75,000 75,000 150,000 150,000 Maintenance-Trees 101-50-5400-51067 6,009 5,908 30,000 30,000 - - Maintenance-Software License & Subscriptions 101-50-5400-51068 - - - - - - Maintenance-Other Equipment 101-50-5400-51070 - 128 3,000 3,000 - - Maintenance-Parking Lots 101-50-5400-51072 - - 25,000 25,000 - - Maintenance-Open Space 101-50-5400-51077 20,911 12,778 65,000 65,000 - - Maintenance-Fuel - Vehicles & Other 101-50-5400-51080 - - - - - - Professional Services 101-50-5400-51200 48,335 61,998 225,000 277,582 125,000 125,000 Professional Services - Temp Agency 101-50-5400-51202 - - - - - - Contract Services 101-50-5400-51300 664,086 841,368 1,626,500 1,387,100 1,757,900 1,790,200 Permits & Fees 101-50-5400-54003 7,761 8,873 42,600 42,600 45,000 10,000 Stipends for Meetings 101-50-5400-54005 - - - - 1,000 1,000 Other Charges 101-50-5400-54014 40 - - - - - SUPPLIES & SERVICES 1,030,845$ 1,228,744 $ 2,468,200 $ 2,287,382$ 2,551,000$ 2,548,300$ Machinery & Equipment 101-50-5400-57010 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 1,580,142$ 1,988,030 $ 3,469,400 $ 3,388,582 $ 3,678,900 $ 3,720,700 $ DRAFT
134
Public Works - Parks and Open Space Maintenance 5400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
ENVIRONMENTAL PROGRAMS - 226
Maintenance-Open Space 226-50-5400-51077 -$ -$ 9,400$ 9,400$ 9,400$ -$ SUPPLIES & SERVICES -$ -$ 9,400$ 9,400$ 9,400$ -$ TOTAL EXPENDITURES - 226 -$ - $ 9,400$ 9,400$ 9,400$ -$ CAL FIRE GRANT - 310
Professional Services 310-50-5400-51200 -$ 229,139$ -$ 1,479,733$ -$ -$ SUPPLIES & SERVICES -$ 229,139$ -$ 1,479,733$ -$ -$ TOTAL EXPENDITURES - 310 -$ 229,139$ -$ 1,479,733$ -$ -$ UNITED STATE DEPT OF AGRICULTURE - 425
Professional Services 425-50-5400-51200 -$ -$ -$ 1,000,000$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ 1,000,000$ -$ -$ TOTAL EXPENDITURES - 425 -$ - $ - $ 1,000,000$ - $ - $ GRAND TOTAL EXPENDITURES 1,580,142$ 2,217,169 $ 3,478,800 $ 5,877,715 $ 3,688,300 $ 3,720,700 $ DRAFT
135
Public Works - Parks and Open Space Maintenance 5400
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Maintenance- Parks/OS Supplies & Materi101-50-5400-51065 150,000$ 150,000 $ Supplies & Materials 150,000 150,000
Professional Services 101-50-5400-51200 125,000$ 125,000 $ Arborist Services 75,000 75,000
Biological Surveys 50,000 50,000
Technical Services - -
Contract Services 101-50-5400-51300 1,757,900$ 1,790,200 $ Bee Hive Relocation 1,000 1,000
Electrician 2,500 2,500
Ellwood Mesa Tree Maint 200,000 200,000
Equipment Mechanic and Mower Sharpening 10,000 10,000 Park Gates Daily Opening and Closing 23,000 23,000 Park Restroom and Picnic Area Daily Cleaning 370,800 382,000 Pest Control 10,000 10,000
Plumber 10,000 10,000
Annual Water Backflow Testing 5,000 5,000
Lake Los Carneros Dam State Fee - -
Mosquito Control 20,000 20,000
Park & Open Space Landscape Maintenance 705,600 726,700 Splash Pad Maintenance at Jonny D. Wallis Park 100,000 100,000 Trash, Abandoned Property, and HazMat Removal 50,000 50,000 Tree Trimming and Removal 250,000 250,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Parks and Open Spaces Manager 1.00 1.00 1.00 1.00 1.00
Public Works Supervisor 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Lead Maintenance Worker 0.00 0.00 1.00 1.00 1.00
Maintenance Worker II 2.00 2.00 2.00 2.00 2.00
Maintenance Worker I 2.00 2.00 2.00 2.00 2.00
Total 8.00 8.00 9.00 9.00 9.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 549,296$ 759,286 $ 1,001,200$ 1,101,200 $ 1,127,900 $ 1,172,400 $ Supplies & Services 1,030,845 1,457,882 2,477,600 4,776,515 2,560,400 2,548,300 Capital Outlay - - - - - - Total 1,580,142$ 2,217,169 $ 3,478,800 $ 5,877,715 $ 3,688,300 $ 3,720,700 $ DRAFT
136
Public Works - Capital Improvement Program 5500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5500-50001 525,904$ 776,962 $ 968,400 $ 968,400 $ 1,009,300$ 1,049,600 $ Overtime 101-50-5500-50003 1,964 6,306 - - - - Salaries & Wages - Cash Out 101-50-5500-50004 13,478 - - - - - Salaries & Wages - One Time Miscellaneous 101-50-5500-50005 1,400 21,021 - - - - Medicare & Social Security 101-50-5500-50100 8,052 11,830 15,800 15,800 16,600 17,200 Retirement Contributions 101-50-5500-50101 83,520 79,811 100,100 100,100 119,700 127,600 Health Plan Allowance 101-50-5500-50102 60,155 94,017 115,000 115,000 122,400 126,400 Auto Allowance 101-50-5500-50103 - - - - - - Phone Allowance 101-50-5500-50104 533 573 2,000 2,000 2,800 2,800 Bilingual Allowance 101-50-5500-50105 1,695 1,693 3,000 3,000 3,000 3,000 Life Insurance 101-50-5500-50106 1,129 1,746 2,700 2,700 2,700 2,900 Long Term Disability 101-50-5500-50107 1,312 2,059 4,400 4,400 4,700 4,700 Deferred Compensation 101-50-5500-50108 - - - - 700 700 SALARIES & BENEFITS 699,141$ 996,019 $ 1,211,400 $ 1,211,400 $ 1,281,900 $ 1,334,900 $ Local Mileage 101-50-5500-51000 -$ -$ 1,000$ 1,000$ 1,000$ 1,000$ Conferences, Meetings And Travel 101-50-5500-51001 - 699 16,300 16,300 16,300 16,300 Memberships & Dues 101-50-5500-51003 - - 3,100 3,100 3,100 3,100 Training 101-50-5500-51004 150 483 36,800 44,760 36,800 36,800 Printing & Copying 101-50-5500-51010 - - - - 2,500 2,500 Postage 101-50-5500-51011 - - 500 500 500 500 Advertising 101-50-5500-51012 - 500 1,500 1,500 1,500 1,500 Special Department Supplies 101-50-5500-51031 91 2,169 10,000 10,000 10,000 10,000 Uniforms & Safety Equipment 101-50-5500-51033 200 320 6,000 6,000 6,000 6,000 Books & Subscriptions 101-50-5500-51035 90 113 6,900 6,900 4,400 4,400 Maintenance-Vehicles 101-50-5500-51060 - - - - - - Maintenance-Fuel - Vehicles & Other 101-50-5500-51080 - - - - - - Professional Services 101-50-5500-51200 169,793 145,092 260,000 335,743 240,000 240,000 Contract Services 101-50-5500-51300 - - - 4,561 - - SUPPLIES & SERVICES 170,323$ 149,375$ 342,100$ 430,364$ 322,100$ 322,100$ Vehicles 101-50-5500-57000 -$ -$ -$ -$ -$ -$ Computer Hardware & Peripherals 101-50-5500-57020 - - - - - - CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 869,464$ 1,145,393 $ 1,553,500 $ 1,641,764 $ 1,604,000 $ 1,657,000 $ TRANSPORTATION FACILITIES DIF - 220
Postage 220-50-5500-51011 -$ -$ -$ -$ -$ -$ Advertising 220-50-5500-51012 - - - - - - Professional Services 220-50-5500-51200 4,878 16,343 - 83,200 - - Administrative Charges 220-50-5500-54010 565 - 10,000 10,000 - - SUPPLIES & SERVICES 5,443$ 16,343$ 10,000$ 93,200$ -$ -$ TOTAL EXPENDITURES - 220 5,443$ 16,343 $ 10,000 $ 93,200 $ - $ - $ OTS-PUBLIC SAFETY FUND - 409
Special Department Supplies 409-50-5500-51031 -$ -$ -$ -$ -$ -$ Contract Services 409-50-5500-51300 - 29,343 - 51,396 - - Administrative Charges 409-50-5500-54010 (565) (389) - 9,037 - - Machinery & Equipment 409-50-5500-57010 - - - 14,200 - - SUPPLIES & SERVICES (565)$ 28,954$ -$ 74,633$ -$ -$ TOTAL EXPENDITURES - 409 (565)$ 28,954$ - $ 74,633$ - $ - $ GRAND TOTAL EXPENDITURES 874,341$ 1,190,690 $ 1,563,500 $ 1,809,597 $ 1,604,000 $ 1,657,000 $ LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
DRAFT
137
Public Works - Capital Improvement Program 5500
Professional Services 101-50-5500-51200 240,000$ 240,000 $ Project Management Support 110,000 110,000
Grant Preparation Support 50,000 50,000
GIS Mapping Support 50,000 50,000
Engineering Support (for CIP) 15,000 15,000
Environmental Support 15,000 15,000
Contract Services 101-50-5500-51300 - $ - $ Land Use Planning Services for CIP - - Professional Services 220-50-5500-51200 - $ - $ Com3 - -
Contract Services 409-50-5500-51300 - $ - $ SR2S services - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Principal Civil Engineer / Engineering Manager 2.00 2.00 2.00 2.00 2.00 Project Manager 0.00 0.00 2.00 1.75 1.75
Senior Project Engineer 1.00 1.00 1.00 1.00 1.00
Senior Engineer 1.00 1.00 0.00 0.00 0.00
Associate Engineer 0.00 0.00 0.00 1.00 1.00
Assistant Engineer 1.75 1.75 0.75 0.00 0.00
Senior Office Specialist 1.00 1.00 1.00 1.00 1.00
Total 6.75 6.75 6.75 6.75 6.75
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 699,141$ 996,019 $ 1,211,400$ 1,211,400 $ 1,281,900 $ 1,334,900 $ Supplies & Services 175,200 194,671 352,100 598,197 322,100 322,100 Capital Outlay - - - - - - Total 874,341$ 1,190,690$ 1,563,500 $ 1,809,597 $ 1,604,000 $ 1,657,000 $ DRAFT
138
Public Works - Street Lighting 5600
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5600-50001 25,470 $ 30,946 $ 31,700 $ 31,700 $ 34,300 $ 35,700 $ Overtime 101-50-5600-50003 134 113 - - - - Salaries & Wages - Cash Out 101-50-5600-50004 - - - - - - Salaries & Wages - One Time Miscellaneous 101-50-5600-50005 - - - - - - Medicare & Social Security 101-50-5600-50100 402 477 600 600 600 600 Retirement Contributions 101-50-5600-50101 1,962 2,369 2,600 2,600 2,800 3,000 Health Plan Allowance 101-50-5600-50102 4,173 4,241 4,300 4,300 4,600 4,700 Phone Allowance 101-50-5600-50104 - - - - 200 200 Bilingual Allowance 101-50-5600-50105 - - - - - - Life Insurance 101-50-5600-50106 61 66 100 100 100 100 Long Term Disability 101-50-5600-50107 27 90 200 200 200 200 Deferred Compensation 101-50-5600-50108 - - - - - - Unemployment Insurance 101-50-5600-50111 - - - - - - SALARIES & BENEFITS 32,229$ 38,301 $ 39,500 $ 39,500 $ 42,800 $ 44,500 $ Utilities - Electric 101-50-5600-51052 - 646 - - - - SUPPLIES & SERVICES -$ 646$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 32,229$ 38,948 $ 39,500 $ 39,500 $ 42,800 $ 44,500 $ STREET LIGHTING - 502 GL Account
Advertising 502-50-5600-51012 -$ 540$ 500$ 500$ 500$ 500$ Utilities - Electric 502-50-5600-51052 219,480 238,787 200,000 200,000 200,000 200,000 Maintenance-Trees 502-50-5600-51067 - - - - 50,000 50,000 Maintenance-Lighting 502-50-5600-51079 10,137 20,516 250,000 250,000 250,000 250,000 Professional Services 502-50-5600-51200 - 8,784 50,000 50,000 50,000 50,000 Administrative Charges 502-50-5600-54010 - - - - - - SUPPLIES & SERVICES 229,617$ 268,627 $ 500,500 $ 500,500 $ 550,500 $ 550,500 $ TOTAL EXPENDITURES - 502 229,617$ 268,627$ 500,500$ 500,500$ 550,500$ 550,500$ GRAND TOTAL EXPENDITURES 261,846$ 307,575$ 540,000$ 540,000$ 593,300$ 595,000$ DRAFT
139
Public Works - Street Lighting 5600
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 502-50-5600-51200 50,000$ 50,000 $ Maint Coordination & Dispatch 50,000 50,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Project Manager 0.00 0.00 0.00 0.25 0.25
Assistant Engineer 0.25 0.25 0.25 0.00 0.00
Total 0.25 0.25 0.25 0.25 0.25
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 32,229$ 38,301 $ 39,500 $ 39,500 $ 42,800 $ 44,500 $ Supplies & Services 229,617 269,274 500,500 500,500 550,500 550,500 Capital Outlay - - - - - - Total 261,846$ 307,575 $ 540,000 $ 540,000 $ 593,300 $ 595,000 $ DRAFT
140
Public Works - Traffic Operations Maintenance 5700
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 (For Historical Purposes)
GL Account
Salaries & Wages - Regular & Part Time 101-50-5700-50001 46,663 $ 92,932 $ - $ - $ - $ Overtime 101-50-5700-50003 9,185 15,504 - - - Salaries & Wages - Cash Out 101-50-5700-50004 - - - - - Salaries & Wages - One Time Miscellaneous 101-50-5700-50005 - - - - - Medicare & Social Security 101-50-5700-50100 854 1,675 - - - Retirement Contributions 101-50-5700-50101 13,213 7,154 - - - Health Plan Allowance 101-50-5700-50102 7,326 16,964 - - - Phone Allowance 101-50-5700-50104 - - - - - Bilingual Allowance 101-50-5700-50105 - - - - - Life Insurance 101-50-5700-50106 - 195 - - - Long Term Disability 101-50-5700-50107 - 281 - - - Deferred Compensation 101-50-5700-50108 - - - - - Unemployment Insurance 101-50-5700-50111 - - - - - SALARIES & BENEFITS 77,241$ 134,706$ -$ -$ -$ Local Mileage 101-50-5700-51000 -$ - $ - $ - $ - $ Conferences, Meetings And Travel 101-50-5700-51001 - - - - - Memberships & Dues 101-50-5700-51003 - - - - - Training 101-50-5700-51004 - - - - - Printing & Copying 101-50-5700-51010 - - - - - Postage 101-50-5700-51011 - - - - - Special Department Supplies 101-50-5700-51031 27 43 - - - Minor Equipment (under 5k) 101-50-5700-51032 - - - - - Uniforms & Safety Equipment 101-50-5700-51033 - - - - - Books & Subscriptions 101-50-5700-51035 - - - - - Maintenance-Traffic Signals 101-50-5700-51076 33,019 150,464 - - - Professional Services 101-50-5700-51200 - 391,519 - - - Contract Services - Special Studies 101-50-5700-51311 - - - - - SUPPLIES & SERVICES 33,047$ 542,027$ -$ -$ -$ Machinery & Equipment 101-50-5700-57010 -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 110,287$ 676,733 $ - $ - $ - $ MEASURE A - 205 (For Historical Purposes)
Maintenance-Traffic Signals 205-50-5700-51076 -$ 128,306$ -$ -$ -$ SUPPLIES & SERVICES -$ 128,306$ -$ -$ -$ TOTAL EXPENDITURES - 205 -$ 128,306$ - $ - $ - $ GRAND TOTAL EXPENDITURES 110,287$ 805,039 $ - $ - $ - $ Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Principal Civil Engineer / Engineering Manager 1.00 1.00 0.00 0.00 0.00 Associate Traffic Engineer 1.00 1.00 0.00 0.00 0.00
Total 2.00 2.00 0.00 0.00 0.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 77,241$ 134,706 $ - $ - $ - $ Supplies & Services 33,047 670,333 - - - Capital Outlay - - - - - Total 110,287$ 805,039 $ - $ - $ - $ DRAFT
141
Public Works - Street Maintenance 5800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5800-50001 504,366$ 535,316 $ 651,100 $ 751,100 $ 721,400 $ 750,300 $ Overtime 101-50-5800-50003 8,617 10,509 34,000 34,000 35,000 35,000 Salaries & Wages - Cash Out 101-50-5800-50004 1,650 5,107 - - - - Salaries & Wages - One Time Miscellaneous 101-50-5800-50005 - - - - - - Salaries & Wages - Stand By 101-50-5800-50006 120 31 - - - - Medicare & Social Security 101-50-5800-50100 7,434 7,960 13,900 13,900 15,400 15,900 Retirement Contributions 101-50-5800-50101 62,746 74,557 95,600 95,600 100,800 108,000 Health Plan Allowance 101-50-5800-50102 80,859 86,564 119,300 119,300 145,000 149,800 Auto Allowance 101-50-5800-50103 - - - - - - Phone Allowance 101-50-5800-50104 1,026 481 1,000 1,000 500 500 Bilingual Allowance 101-50-5800-50105 2,705 3,385 5,100 5,100 5,100 5,100 Life Insurance 101-50-5800-50106 1,215 1,203 1,900 1,900 2,100 2,100 Long Term Disability 101-50-5800-50107 1,574 1,539 3,100 3,100 3,400 3,500 Deferred Compensation 101-50-5800-50108 - - - - 700 700 Unemployment insurance 101-50-5800-50111 - - - - - - SALARIES & BENEFITS 672,312$ 726,652$ 925,000$ 1,025,000$ 1,029,400$ 1,070,900$ Conferences, Meetings And Travel 101-50-5800-51001 250$ 44$ 6,000$ 6,000$ 10,000$ 10,000$ Memberships & Dues 101-50-5800-51003 200 200 2,000 2,000 3,500 3,500 Training 101-50-5800-51004 50 998 8,500 6,226 10,000 10,000 Printing & Copying 101-50-5800-51010 - - 2,000 2,000 1,000 1,000 Postage 101-50-5800-51011 - - 600 600 500 500 Advertising 101-50-5800-51012 - 216 2,000 2,000 2,000 2,000 Special Department Supplies 101-50-5800-51031 44,329 82,220 150,000 146,000 150,000 150,000 Minor Equipment (under 5k) 101-50-5800-51032 10,278 2,111 10,000 10,000 15,000 15,000 Uniforms & Safety Equipment 101-50-5800-51033 4,820 5,642 7,500 11,500 13,000 13,000 Books & Subscriptions 101-50-5800-51035 - - 700 700 800 800 Leases/Rental-Equipment 101-50-5800-51042 3,323 1,036 12,000 12,000 15,000 15,000 Leases/Rental-Vehicles 101-50-5800-51043 - - - - - - Utilities - Telephone/Internet/TV 101-50-5800-51050 - - - - - - Maintenance-Vehicles 101-50-5800-51060 111 - - - - - Maintenance-Streets 101-50-5800-51062 91,646 69,010 130,000 130,000 100,000 100,000 M
aintenance-Cleanup 101-50-5800-51063 12,371 6,752 20,000 20,000 20,000 20,000 Maintenance-Median Islands 101-50-5800-51066 272 - - - - - Maintenance-Trees 101-50-5800-51067 - - - - - - Maintenance-Other Equipment 101-50-5800-51070 973 128 10,000 10,000 3,000 3,000 Maintenance-Concrete 101-50-5800-51071 60,701 145,953 - 414,357 250,000 250,000 Maintenance-Pavement Rehab 101-50-5800-51073 3,216,053 656,353 4,061,000 6,298,684 4,100,000 4,100,000 Maintenance-Traffic Signals 101-50-5800-51076 69,760 - - - - - Maintenance-Fuel - Vehicles & Other 101-50-5800-51080 - - - - - - Professional Services 101-50-5800-51200 - 1,092 50,000 50,000 125,000 125,000 Professional Services - Temp Agency 101-50-5800-51202 - - - - - - Contract Services 101-50-5800-51300 9,390 66,754 154,000 184,000 150,000 150,000 Contract Services - Covington 101-50-5800-51307 - - - - - - Emergency Response 101-50-5800-54004 - - - - - - Stipends for Meetings 101-50-5800-54005 - - - - 1,000 1,000 Support to
Other Agencies - Other 101-50-5800-54013 - - - - - - SUPPLIES & SERVICES 3,524,529$ 1,038,508$ 4,626,300$ 7,306,067$ 4,969,800$ 4,969,800$ Vehicles 101-50-5800-57000 -$ -$ -$ -$ -$ -$ Machinery & Equipment 101-50-5800-57010 13,217 - - - 120,000 - CAPITAL OUTLAY 13,217$ -$ -$ -$ 120,000$ -$ TOTAL EXPENDITURES - 101 4,210,058$ 1,765,159 $ 5,551,300 $ 8,331,067 $ 6,119,200 $ 6,040,700 $ DRAFT
142
Public Works - Street Maintenance 5800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GAS TAX - 201
Salaries & Wages - Regular & Part Time 201-50-5800-50001 -$ -$ -$ -$ -$ -$ Overtime 201-50-5800-50003 - - - - - - Medicare & Social Security 201-50-5800-50100 - - - - - - Retirement Contributions 201-50-5800-50101 - - - - - - Health Plan Allowance 201-50-5800-50102 - - - - - - Auto Allowance 201-50-5800-50103 - - - - - - Phone Allowance 201-50-5800-50104 - - - - - - Bilingual Allowance 201-50-5800-50105 - - - - - - Life Insurance 201-50-5800-50106 - - - - - - Long Term Disability 201-50-5800-50107 - - - - - - SALARIES & BENEFITS -$ -$ -$ -$ -$ -$ Special Department Supplies 201-50-5800-51031 -$ -$ -$ -$ -$ -$ Minor Equipment (under 5k) 201-50-5800-51032 - - - - - - Maintenance-Concrete 201-50-5800-51071 - - - - - 40,000 Maintenance-Pavement Rehab 201-50-5800-51073 1,487,532 78,313 876,000 2,219,467 1,000,000 1,000,000 Professional Services 201-50-5800-51200 - - - - - - SUPPLIES & SERVICES 1,487,532$ 78,313$ 876,000$ 2,219,467$ 1,000,000$ 1,040,000$ Machinery & Equipment 201-50-5800-57010 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 201 1,487,532$ 78,313 $ 876,000 $ 2,219,467$ 1,000,000 $ 1,040,000 $ RMRA - 203
Maintenance-Pavement Rehab 203-50-5800-51073 1,026,433$ 281,598$ 808,000$ 1,801,327$ 850,000$ 850,000$ SUPPLIES & SERVICES 1,026,433$ 281,598$ 808,000$ 1,801,327$ 850,000$ 850,000$ TOTAL EXPENDITURES - 203 1,026,433$ 281,598 $ 808,000 $ 1,801,327$ 850,000 $ 850,000 $ MEASURE A - 205
Support to Other Agencies - Other 205-50-5800-54013 -$ -$ -$ -$ -$ -$ Maintenance-Streets 205-50-5800-51062 53,762 2,018 75,000 72,500 - - Maintenance-Median Islands 205-50-5800-51066 81,185 74,940 120,000 120,000 100,000 100,000 Maintenance-Trees 205-50-5800-51067 429,226 307,066 300,000 300,000 119,200 119,200 Maintenance-Concrete 205-50-5800-51071 - 77,288 - 142,713 - - Maintenance-Pavement Rehab 205-50-5800-51073 433,439 189,994 300,000 1,174,418 300,000 300,000 Maintenance-Street Striping 205-50-5800-51074 73,889 - 75,000 131,268 50,000 50,000 Maintenance-Traffic Signals 205-50-5800-51076 89,441 - - - - - Maintenance-Street Striping - School Area 205-50-5800-51081 24,739 24,999 25,000 25,000 25,000 25,000 Contract Services - Para-Transit 205-50-5800-51308 27,083 25,000 25,000 27,500 27,500 27,500 SUPPLIES & SERVICES 1,212,765$ 701,304$ 920,000$ 1,993,399$ 621,700$ 621,700$ Computer Hardware & Peripherals 205-50-5800-57020 -$ -$ -$ -$ -$ -$ Construction 205-50-5800-57071 - - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ -
TOTAL EXPENDITURES - 205 1,212,765$ 701,304 $ 920,000 $ 1,993,399$ 621,700 $ 621,700 $ LSTP - STATE GRANT - 306
Maintenance-Streets 306-50-5800-51062 33,207$ 21,029$ -$ 491,496$ -$ -$ SUPPLIES & SERVICES 33,207$ 21,029$ -$ 491,496$ -$ -$ TOTAL EXPENDITURES - 306 33,207$ 21,029 $ - $ 491,496$ - $ - $ Community Development Block Grant - 402
Maintenance-Concrete 402-50-5800-51071 -$ 140,516$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ 140,516$ -$ -$ -$ -$ TOTAL EXPENDITURES - 402 -$ 140,516$ - $ - $ - $ -$ GRAND TOTAL EXPENDITURES 7,969,996$ 2,987,920 $ 8,155,300 $ 14,836,755 $ 8,590,900 $ 8,552,400 $ DRAFT
143
Public Works - Street Maintenance 5800
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Maintenance-Streets 101-50-5800-51062 100,000$ 100,000 $ Construction 100,000 100,000
Maintenance-Concrete 101-50-5800-51071 250,000$ 250,000 $ Concrete Repair/Support ADA Transition Plan 250,000 250,000 Professional Services 101-50-5800-51200 125,000$ 125,000 $ Special Tree Services 125,000 125,000
Contract Services 101-50-5800-51300 150,000$ 150,000 $ Special district asphalt work 150,000 150,000
Maintenance-Street Striping - School Ar205-50-5800-51081 25,000$ 25,000 $ 25,000 25,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Public Works Manager 1.00 1.00 0.00 0.00 0.00
Street Maintenance Manager 0.00 0.00 1.00 1.00 1.00
Public Works Supervisor 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Lead Maintenance Worker 0.00 0.00 1.00 1.00 1.00
Maintenance Worker II 3.00 3.00 3.00 3.00 3.00
Maintenance Worker I 1.00 1.00 1.00 1.00 1.00
Total 7.00 7.00 8.00 8.00 8.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 672,312$ 726,652 $ 925,000 $ 1,025,000$ 1,029,400 $ 1,070,900 $ Supplies & Services 7,284,467 2,261,269 7,230,300 13,811,755 7,441,500 7,481,500 Capital Outlay 13,217 - - - 120,000 - Total 7,969,996$ 2,987,920$ 8,155,300$ 14,836,755$ 8,590,900$ 8,552,400$ DRAFT
144
Public Works - Solid Waste and Environmental Services 5900 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-50-5900-50001 -$ -$ -$ -$ -$ -$ Overtime 101-50-5900-50003 - - - - - - Medicare & Social Security 101-50-5900-50100 - - - - - - Retirement Contributions 101-50-5900-50101 - - - - - - Health Plan Allowance 101-50-5900-50102 - - - - - - Auto Allowance 101-50-5900-50103 - - - - - - Phone Allowance 101-50-5900-50104 - - - - - - Bilingual Allowance 101-50-5900-50105 - - - - - - Life Insurance 101-50-5900-50106 - - - - - - Long Term Disability 101-50-5900-50107 - - - - - - SALARIES & BENEFITS -$ -$ -$ -$ -$ -$ Maintenance - Street Sweeping 101-50-5900-51075 -$ -$ -$ -$ -$ -$ Professional Services 101-50-5900-51200 - - - - - - Contract Services - Stormwater 101-50-5900-51304 - - - - - - Permits & Fees 101-50-5900-54003 - - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 -$ - $ - $ - $ - $ - $ SOLID WASTE - 211 GL Account
Salaries & Wages - Regular & Part Time 211-50-5900-50001 285,128$ 334,415$ 497,700$ 497,700$ 520,100$ 540,900$ Salaries & Wages - Temporary 211-50-5900-50002 - 7,460 20,100 20,100 20,600 20,600 Overtime 211-50-5900-50003 1,633 6,842 - - - - Salaries & Wages - One Time Miscellaneous 211-50-5900-50005 - - - - - - Medicare & Social Security 211-50-5900-50100 4,490 5,766 9,800 9,800 10,300 10,600 Retirement Contributions 211-50-5900-50101 24,749 25,814 40,200 40,200 42,300 44,500 Health Plan Allowance 211-50-5900-50102 40,114 50,893 68,200 68,200 72,500 74,900 Auto Allowance 211-50-5900-50103 - - - - - - Phone Allowance 211-50-5900-50104 482 481 500 500 1,000 1,000 Bilingual Allowance 211-50-5900-50105 - 1,693 1,700 1,700 1,700 1,700 Life Insurance 211-50-5900-50106 661 767 1,400 1,400 1,500 1,500 Long Term Disability 211-50-5900-50107 891 1,007 2,300 2,300 2,400 2,400 Deferred Compensation 211-50-5900-50108 - - - - 2,000 2,000 SALARIES & BENEFITS 358,148$ 435,138$ 641,900$ 641,900$ 674,400$ 700,100$ Local Mileage 211-50-5900-51000 -$ 25$ -$ -$ -$ -$ Conferences, Meetings And Travel 211-50-5900-51001 2,927 5,104 7,000 7,000 6,000 6,000 Memberships & Dues 211-50-5900-51003 1,065 910 1,600 1,600 1,600 1,600 Training 211-50-5900-51004 225 2,218 1,900 1,900 2,500 2,500 Postage 211-50-5900-51011 4,669 14,212 27,200 7,200 15,000 15,000 Advertising 211-50-5900-51012 5,640 7,074 12,500 2,500 9,000 9,000 Special Department Supplies 211-50-5900-51031 6,525 15,394 9,000 9,000 16,000 16,000 Uniforms & Safety Equipment 211-50-5900-51033 - - - - - - Maintenance-Vehicles 211-50-5900-51060 - - - - - - Maintenance-Cleanup 211-50-5900-51063 - 8,440 16,930 46,930 40,000 40,000 Maintenance-Software License & Subscriptions 211-50-5900-51068 8,388 5,010 8,300 3,300 7,000 7,000 Maintenance-Street Sweeping 211-50-5900-51075 92,744 97,889 120,070 120,070 130,000 137,000 Maintenance-Abandoned/Tipping Fees 211-50-5900-51078 6,098 6,244 6,500 6,500 13,400 13,400 Maintenance-Fuel - Vehicles & Other 211-50-5900-51080 62 - - - - - Professional Services 211-50-5900-51200 382,549 552,828 1,375,000 745,000 591,000 649,000 Contract Services - Other 211-50-5900-51301 - - - - - - Contract Services - Stormwater 211-50-5900-51304 3,232 9,765 25,000 20,000 25,000 25,000 Contract Services - Recy
cling 211-50-5900-51309 622,343 297,309 348,000 318,000 297,000 297,000 Permits & Fees 211-50-5900-54003 17,666 35,332 19,900 19,900 19,900 19,900 Administrative Charges 211-50-5900-54010 - - 200 (2,400) 200 200 Other Charges 211-50-5900-54014 - - 2,600 2,400 2,600 2,600 SUPPLIES & SERVICES 1,154,132$ 1,057,753$ 1,981,700$ 1,308,900$ 1,176,200$ 1,241,200$ Vehicles 211-50-5900-57000 -$ -$ -$ -$ -$ -$ Computer Hardware & Peripherals 211-50-5900-57020 - - - - - - CAPITAL OUTLAY -$ - $ - $ - $ -$ -$ TOTAL EXPENDITURES - 211 1,512,280$ 1,492,891 $ 2,623,600 $ 1,950,800 $ 1,850,600 $ 1,941,300 $ SOLID WASTE - RECYCLE GRANT - 304
Special Department Supplies 304-50-5900-51031 (223)$ 8,716$ -$ -$ -$ -$ Professional Services 304-50-5900-51200 15,832 21,287 - 92,343 - - Administrative Charges 304-50-5900-54010 2,680 10,985 - 4,015 - - SUPPLIES & SERVICES 18,289$ 40,987$ -$ 96,358$ -$ -$ DRAFT
145
Public Works - Solid Waste and Environmental Services 5900 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
TOTAL EXPENDITURES - 304 18,289$ 40,987 $ - $ 96,358$ - $ - $ MISC GRANT - 311
Professional Services 311-50-5900-51200 8,269$ 9,734$ 20,000$ 21,998$ -$ -$ Administrative Charges 311-50-5900-54010 7,456 7,096 10,000 5,448 - - SUPPLIES & SERVICES 15,725$ 16,830$ 30,000$ 27,445$ -$ -$ TOTAL EXPENDITURES - 311 15,725$ 16,830 $ 30,000 $ 27,445 $ - $ - $ GRAND TOTAL EXPENDITURES 1,546,294$ 1,550,707 $ 2,653,600 $ 2,074,604 $ 1,850,600 $ 1,941,300 $ DRAFT
146
Public Works - Solid Waste and Environmental Services 5900 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Maintenance-Street Sweeping 211-50-5900-51075 130,000$ 137,000 $ Street Sweeping 130,000 137,000
Professional Services 211-50-5900-51200 591,000$ 649,000 $ General Support 45,000 45,000
MS4 Program Consultant 129,500 157,500
CWMP Consultant-- Project Management 35,000 35,000 Trash Amendment Consultant 35,000 65,000
Watershed Technical Services Consultant 200,500 200,500 GIS Services 10,000 10,000
Creek Sampling 15,000 15,000
K-6 Education 20,000 20,000
Integrated Regional Watershed Management Program 40,000 40,000 Edible food recovery MOU 15,000 15,000
CivicWell Fellow/Intern 1,000 1,000
Plan review and inspections - -
Misc. 45,000 45,000
Contract Services - Stormwater 211-50-5900-51304 25,000$ 25,000 $ Storm Drain Maintenance services 15,000 15,000 Vacuum Truck 10,000 10,000
Contract Services - Recycling 211-50-5900-51309 297,000$ 297,000 $ Recycling 297,000 297,000
Permits & Fees 211-50-5900-54003 19,900$ 19,900 $ NPDES Permit 14,500 14,500
SWRCB Annual Storm Water Permit Fees (CIP Projects) 5,400 5,400 Professional Services 304-50-5900-51200 -$ - $ Grant - -
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Environmental Services Manager 1.00 1.00 1.00 1.00 1.00 Environmental Services Specialist 1.00 1.00 1.00 1.00 1.00 Project Manager 0.00 0.00 1.00 1.00 1.00
Management Analyst 0.00 0.50 0.00 0.00 0.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Total 3.00 3.50 4.00 4.00 4.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 358,148$ 435,138$ 641,900$ 641,900$ 674,400$ 700,100$ Supplies & Services 1,188,146 1,115,570 2,011,700 1,432,704 1,176,200 1,241,200 Capital Outlay - - - - - - Total 1,546,294$ 1,550,707 $ 2,653,600 $ 2,074,604 $ 1,850,600 $ 1,941,300 $ DRAFT
147
Neighborhood Services - Neighborhood Services 6100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6100-50001 435,632 $ 440,659 $ 527,400 $ 527,400 $ 532,800 $ 554,200 $ Salaries & Wages - Temporary 101-60-6100-50002 43,157 58,712 96,800 96,800 - - Overtime 101-60-6100-50003 156 4 - - - - Salaries & Wages - Cash Out 101-60-6100-50004 2,750 - - - - - Salaries & Wages - One Time Miscellaneous 101-60-6100-50005 - - - - - - Medicare & Social Security 101-60-6100-50100 10,070 10,031 16,100 16,100 9,000 9,300 Retirement Contributions 101-60-6100-50101 45,709 50,693 42,600 42,600 70,900 75,900 Health Plan Allowance 101-60-6100-50102 57,709 49,020 61,400 61,400 74,300 76,800 Auto Allowance 101-60-6100-50103 4,364 3,518 4,400 4,400 4,400 4,400 Phone Allowance 101-60-6100-50104 434 358 700 700 1,200 1,200 Bilingual Allowance 101-60-6100-50105 3,440 2,863 2,900 2,900 1,400 1,400 Life Insurance 101-60-6100-50106 1,301 1,079 1,500 1,500 1,400 1,500 Long Term Disability 101-60-6100-50107 1,642 1,345 2,400 2,400 2,500 2,500 Deferred Compensation 101-60-6100-50108 - - - - 2,400 2,400 Relocation 101-60-6100-50109 - - - - - - SALARIES & BENEFITS 606,363$ 618,282$ 756,200$ 756,200$ 700,300$ 729,600$ Local Mileage 101-60-6100-51000 96$ -$ 200$ 200$ 100$ 100$ Conferences, Meetings And Travel 101-60-6100-51001 2,315 1,391 1,000 1,000 5,000 5,000 Memberships & Dues 101-60-6100-51003 90 130 500 500 500 500 Printing & Copying 101-60-6100-51010 - 508 1,000 1,000 1,000 1,000 Postage 101-60-6100-51011 - - 200 200 100 100 Advertising 101-60-6100-51012 108 500 500 500 500 500 Special Department Supplies 101-60-6100-51031 5,274 4,507 6,000 6,000 6,000 6,000 Minor Equipment (under 5k) 101-60-6100-51032 - - - - - - Uniforms & Safety Equipment 101-60-6100-51033 200 21 300 300 500 500 Books & Subscriptions 101-60-6100-51035 275 - 2,100 2,100 2,000 2,000 Emergency Response 101-60-6100-54004 313 - 1,100 1,100 1,100 1,100 Special Event Response 101-60-6100-54006 21,322 11,882 25,000 25,000 30,000 30,000 Support to Other Agencies - Grants 101-60-6100-54012 338,217 100,000 250,000 250,000 250,000 250,000 Support to Other Agencies - Other 101-60-6100-54013 28,272 42,092 43,200 66,558 20,000 20,000 Other Charges 101-60-6100-54014 - - - - - - SUPPLIES & SERVICES 454,406$ 163,081$ 331,100$ 354,458$ 316,800$ 316,800$ Machinery & Equipment 101-60-6100-57010 -$ -$ -$ -$ -$ -$ Furniture & Fixtures 101-60-6100-57040 - - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 1,060,768$ 781,363 $ 1,087,300 $ 1,110,658 $ 1,017,100 $ 1,046,400 $ GRAND TOTAL EXPENDITURES 1,085,017$ 936,881 $ 1,087,300 $ 1,110,658 $ 1,017,100 $ 1,046,400 $ DRAFT
148
Neighborhood Services - Neighborhood Services 6100
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Emergency Response 101-60-6100-54004 1,100$ 1,100 $ Emergency Response Trainings 1,100 1,100 Support to Other Agencies - Other 101-60-6100-54013 20,000$ 20,000 $ Goleta Union School District 20,000 20,000 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Neighborhood Services Director 0.90 0.90 0.90 0.90 0.90 Senior Management Analyst 0.00 0.90 0.90 0.90 0.90
Emergency Services Coordinator 1.00 1.00 1.00 1.00 1.00 Management Analyst 0.90 0.00 0.00 0.00 0.00
Management Assistant 0.80 0.80 0.80 0.80 0.80
Program Technician 0.00 0.00 0.50 0.50 0.50
Total 3.60 3.60 4.10 4.10 4.10
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 606,363$ 618,282 $ 756,200 $ 756,200 $ 700,300 $ 729,600 $ Supplies & Services 478,655 318,599 331,100 354,458 316,800 316,800 Capital Outlay - - - - - - Total 1,085,017$ 936,881 $ 1,087,300$ 1,110,658 $ 1,017,100 $ 1,046,400 $ DRAFT
149
Neighborhood Services - Homelessness 6200
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6200-50001 74,590 $ 136,755 $ 150,600 $ 150,600 $ 151,300 $ 157,300 $ Salaries & Wages - Temporary 101-60-6200-50002 - - - - - - Overtime 101-60-6200-50003 - - - - - - Medicare & Social Security 101-60-6200-50100 1,031 1,863 2,500 2,500 2,500 2,600 Retirement Contributions 101-60-6200-50101 10,260 10,503 12,100 12,100 12,300 12,900 Health Plan Allowance 101-60-6200-50102 9,606 16,964 17,100 17,100 18,200 18,800 Auto Allowance 101-60-6200-50103 - - - - - - Phone Allowance 101-60-6200-50104 - - 500 500 500 500 Bilingual Allowance 101-60-6200-50105 - - - - - - Life Insurance 101-60-6200-50106 - 284 400 400 400 400 Long Term Disability 101-60-6200-50107 - 371 700 700 700 700 Deferred Compensation 101-60-6200-50108 - - - - 700 700 SALARIES & BENEFITS 95,486$ 166,739 $ 183,900 $ 183,900$ 186,600$ 193,900$ Local Mileage 101-60-6200-51000 -$ -$ 200$ 200$ -$ -$ Conferences, Meetings And Travel 101-60-6200-51001 - 2,185 2,500 2,500 2,500 2,600 Memberships & Dues 101-60-6200-51003 500 200 1,000 1,000 400 500 Printing & Copying 101-60-6200-51010 - 458 1,000 1,000 - - Postage 101-60-6200-51011 - - 200 200 - - Advertising 101-60-6200-51012 - 96 300 300 300 300 Special Department Supplies 101-60-6200-51031 - 270 1,000 1,000 300 300 Minor Equipment (under 5k) 101-60-6200-51032 - - - - - - Uniforms & Safety Equipment 101-60-6200-51033 - 21 200 200 100 100 Books & Subscriptions 101-60-6200-51035 - 345 200 200 200 200 Maintenance-Software License & Subscriptions 101-60-6200-51068 - 313 400 400 300 300 Maintenance-Other Equipment 101-60-6200-51070 - - - - - - Professional Services 101-60-6200-51200 - 81,531 262,500 262,500 200,000 262,300 Professional Services - Temp Agency 101-60-6200-51202 - - - - - - Contract Services 101-60-6200-51300 - 35,000 63,000 63,000 66,200 69,500 Emergency Response 101-60-6200-54004 -
- - - - - Special Event Response 101-60-6200-54006 - - - - - - Support to Other Agencies - Grants 101-60-6200-54012 240,594 9,406 - - - - Support to Other Agencies - Other 101-60-6200-54013 21,708 311,127 350,000 350,000 400,000 309,700 Other Charges 101-60-6200-54014 - - - - - - SUPPLIES & SERVICES 262,802$ 440,952$ 682,500 $ 682,500$ 670,300$ 645,800$ Machinery & Equipment 101-60-6200-57010 -$ -$ -$ -$ - - Furniture & Fixtures 101-60-6200-57040 - - - - - - CAPITAL OUTLAY -$ - $ - $ -$ -$ -$ TOTAL EXPENDITURES - 101 358,288$ 607,691 $ 866,400 $ 866,400$ 856,900$ 839,700$ ARPA - 423
Support to Other Agencies - Other 423-60-6200-54013 675,000$ 25,000 $ - $ - $ - $ - $ SUPPLIES & SERVICES 675,000$ 25,000 $ - $ -$ -$ -$ TOTAL EXPENDITURES - 423 675,000$ 25,000 $ - $ -$ -$ -$ GRAND TOTAL EXPENDITURES 1,033,288$ 632,691 $ 866,400 $ 866,400$ 856,900$ 839,700$ DRAFT
150
Neighborhood Services - Homelessness 6200
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-60-6200-51200 200,000$ 262,300 $ Facilitation & Navigation Center 76,100 78,400 Interim Housing 103,900 103,900
Homelessness Strategic Plan 20,000 80,000
Contract Services 101-60-6200-51300 66,200$ 69,500 $ Rental Housing Mediation Program 66,200 69,500 Support to Other Agencies - Other 101-60-6200-54013 400,000$ 309,700 $ Homeless Outreach & Coordination 199,500 199,500 Landlord Engagement Services 130,500 40,200
Shower Provider 40,000 40,000
Safe Parking Program 30,000 30,000
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual
Leave
Blank
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Homelessness Services Coordinator 1.00 1.00 1.00 1.00 1.00 Total 1.00 1.00 1.00 1.00 1.00
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 95,486$ 166,739 $ 183,900 $ 183,900 $ 186,600 $ 193,900 $ Supplies & Services 937,802 465,952 682,500 682,500 670,300 645,800 Capital Outlay - - - - - - Total 1,033,288$ 632,691 $ 866,400 $ 866,400 $ 856,900 $ 839,700 $ DRAFT
151
Neighborhood Services - Community Development Block Grant 6300 Community Development Block Grant - 402 GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GL Account
Local Mileage 402-60-6300-51000 -$ -$ -$ -$ -$ -$ Conferences, Meetings And Travel 402-60-6300-51001 1,339 1,100 1,400 1,400 500 500 Postage 402-60-6300-51011 - - - - - - Advertising 402-60-6300-51012 2,547 3,100 3,100 3,100 4,000 4,000 Special Department Supplies 402-60-6300-51031 - - - - - - Professional Services 402-60-6300-51200 - - - 30,000 25,000 25,000 Contract Services - Other 402-60-6300-51301 - - - - - - CDBG - Sub Recipient Allocations 402-60-6300-54011 35,967 41,407 43,921 43,938 43,938 43,938 Support to Other Agencies - Grants 402-60-6300-54012 4,312 - - - - - Other Charges 402-60-6300-54014 - - - - - - SUPPLIES & SERVICES 44,165 $ 45,607 $ 48,421 $ 78,438 $ 73,438 $ 73,438 $ Transfers Out to General Fund 402-60-6300-59000 28,558$ 31,945$ 54,100$ 24,083$ 29,083$ 29,083$ TRANSFER OUT 28,558 $ 31,945 $ 54,100 $ 24,083 $ 29,083 $ 29,083 $ TOTAL EXPENDITURES - 402 72,724 $ 77,552 $ 102,521$ 102,521$ 102,521 $ 102,521 $ GRAND TOTAL EXPENDITURES LESS TRANSFERS 44,165 $ 45,607 $ 48,421 $ 78,438 $ 73,438 $ 73,438 $ GRAND TOTAL EXPENDITURES 72,724 $ 77,552 $ 102,521$ 102,521$ 102,521 $ 102,521 $ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits - $ - $ - $ - $ - $ - $ Supplies & Services 44,165 45,607 48,421 78,438 73,438 73,438 Capital Outlay - - - - - - Total 44,165$ 45,607 $ 48,421 $ 78,438 $ 73,438 $ 73,438$ Transfer Out 28,558 31,945 54,100 24,083 29,083 29,083 Total with Transfers 72,724$ 77,552 $ 102,521 $ 102,521 $ 102,521 $ 102,521$ DRAFT
152
Neighborhood Services - Economic Development 6400
GENERAL FUND - 101 (For Historical Purposes)
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GL Account
Salaries & Wages - Regular & Part Time 101-60-6400-50001 -$ -$ -$ -$ -$ Medicare & Social Security 101-60-6400-50100 - - - - - Retirement Contributions 101-60-6400-50101 - - - - - Health Plan Allowance 101-60-6400-50102 - - - - - Auto Allowance 101-60-6400-50103 - - - - - Phone Allowance 101-60-6400-50104 - - - - - Bilingual Allowance 101-60-6400-50105 - - - - - Life Insurance 101-60-6400-50106 - - - - - Long Term Disability 101-60-6400-50107 - - - - - SALARIES & BENEFITS -$ - $ - $ - $ - $ Local Mileage 101-60-6400-51000 -$ -$ -$ -$ -$ Conferences, Meetings And Travel 101-60-6400-51001 - - - - - Memberships & Dues 101-60-6400-51003 - - - - - Special Department Supplies 101-60-6400-51031 - - - - - Uniforms & Safety Equipment 101-60-6400-51033 - - - - - Books & Subscriptions 101-60-6400-51035 - - - - - Professional Services 101-60-6400-51200 179,643 - - - - Support to Other Agencies - Other 101-60-6400-54013 - - - - - SUPPLIES & SERVICES 179,643$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 179,643$ - $ - $ - $ - $ GRAND TOTAL EXPENDITURES 179,643$ - $ - $ - $ - $ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits - $ - $ - $ - $ -$ Supplies & Services 179,643 - - - - Capital Outlay - - - - - Total 179,643$ - $ - $ - $ -$ DRAFT
153
Neighborhood Services - Parks and Recreation 6500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-60-6500-50001 204,552$ 252,494 $ 347,700 $ 347,700 $ 317,800 $ 330,500 $ Salaries & Wages - Temporary 101-60-6500-50002 - - 20,100 20,100 20,600 20,600 Overtime 101-60-6500-50003 39 1 - - - - Salaries & Wages - Cash Out 101-60-6500-50004 6,266 - - - - - Salaries & Wages - One Time Miscellaneous 101-60-6500-50005 - - - - - - Medicare & Social Security 101-60-6500-50100 3,000 3,597 7,300 7,300 6,900 7,100 Retirement Contributions 101-60-6500-50101 28,232 37,704 48,700 48,700 29,000 30,600 Health Plan Allowance 101-60-6500-50102 21,163 33,625 40,900 40,900 43,500 45,000 Auto Allowance 101-60-6500-50103 485 391 500 500 500 500 Phone Allowance 101-60-6500-50104 530 501 600 600 1,100 1,100 Bilingual Allowance 101-60-6500-50105 170 130 2,200 2,200 2,100 2,100 Life Insurance 101-60-6500-50106 536 616 1,100 1,100 1,000 1,100 Long Term Disability 101-60-6500-50107 615 717 1,600 1,600 1,500 1,600 Deferred Compensation 101-60-6500-50108 - - - - 300 300 SALARIES & BENEFITS 265,587$ 329,777$ 470,700$ 470,700$ 424,300$ 440,500$ Conferences, Meetings And Travel 101-60-6500-51001 2,581$ 7,131$ 10,000$ 10,000$ 16,200$ 8,500$ Memberships & Dues 101-60-6500-51003 1,025 960 1,600 1,600 1,600 1,600 Printing & Copying 101-60-6500-51010 - - 300 300 300 300 Postage 101-60-6500-51011 - 69 300 300 300 300 Special Department Supplies 101-60-6500-51031 6,141 4,375 10,000 10,000 10,000 10,000 Books & Subscriptions 101-60-6500-51035 - 257 300 300 300 300 Professional Services 101-60-6500-51200 4,538 4,869 5,000 5,000 2,500 2,500 Contract Services 101-60-6500-51300 - 1,073 2,500 2,500 2,500 2,500 Stipends for Meetings 101-60-6500-54005 2,250 2,700 2,800 2,800 3,700 3,700 Support to Other Agencies - Other 101-60-6500-54013 360,000 380,000 380,000 380,000 486,900 496,900 SUPPLIES & SERVICES 376,535$ 401,433$ 412,800$ 412,800$ 524,300$ 526,600$ TOTAL EXPENDITURES - 101 642,121$ 731,210 $ 883,500 $ 883,500 $ 948,600 $ 967,100 $ GRAND TOTAL EXPENDITURES 642,121$ 731,210 $ 883,500 $ 883,500 $ 948,600 $ 967,100 $ DRAFT
154
Neighborhood Services - Parks and Recreation 6500
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 101-60-6500-51200 2,500$ 2,500 $ Miscellaneous Consultants 2,500 2,500
Contract Services 101-60-6500-51300 2,500$ 2,500 $ City TV Parks & Recreation Commission 2,500 2,500 Support to Other Agencies - Other 101-60-6500-54013 486,900$ 496,900 $ Goleta Valley Historical Society 190,000 193,800 Goleta Lions Club 30,600 31,300
Center for Urban Ag at Fairview - - South Coast Railroad Museum 51,000 52,100
Foundation for Girsh Park 200,000 204,000
MOVE SB County 15,300 15,700
Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Neighborhood Services Director 0.10 0.10 0.10 0.10 0.10 Parks and Recreation Manager 1.00 1.00 1.00 1.00 1.00
Recreation Supervisor 0.00 0.00 1.00 1.00 1.00
Senior Management Analyst 0.00 0.10 0.10 0.10 0.10
Management Analyst 0.10 0.00 0.00 0.00 0.00
Management Assistant 1.20 1.20 0.20 0.20 0.20
Total 2.40 2.40 2.40 2.40 2.40
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 265,587$ 329,777 $ 470,700 $ 470,700 $ 424,300 $ 440,500 $ Supplies & Services 376,535 401,433 412,800 412,800 524,300 526,600 Capital Outlay - - - - - - Total 642,121$ 731,210 $ 883,500 $ 883,500 $ 948,600 $ 967,100 $ DRAFT
155
Neighborhood Services - Community Center 6510
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Advertising 101-60-6510-51012 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 -$ - $ - $ - $ - $ - $ Transfers Out To GCC Fund 101-60-6510-59005 99,474$ 231,712 $ 508,200 $ 508,200 $ 530,950 $ 547,550 $ TRANSFER OUT 99,474$ 231,712$ 508,200$ 508,200$ 530,950$ 547,550$ TOTAL EXPENDITURES & TRANSFERS - 101 99,474$ 231,712$ 508,200$ 508,200$ 530,950$ 547,550$ COMMUNITY CENTER - 217
Salaries & Wages - Regular & Part Time 217-60-6510-50001 103,415$ 212,489$ 264,800$ 264,800$ 284,700$ 296,100$ Salaries & Wages - Temporary 217-60-6510-50002 20,384 56,746 80,300 60,300 82,300 82,300 Overtime 217-60-6510-50003 - 60 - - - - Medicare & Social Security 217-60-6510-50100 3,239 7,124 10,900 10,900 11,400 11,600 Retirement Contributions 217-60-6510-50101 18,220 16,388 21,400 21,400 23,200 24,400 Health Plan Allowance 217-60-6510-50102 19,424 45,702 59,700 59,700 63,500 65,600 Auto Allowance 217-60-6510-50103 - - - - - - Phone Allowance 217-60-6510-50104 - - - - 500 500 Bilingual Allowance 217-60-6510-50105 455 1,693 1,700 1,700 1,700 1,700 Life Insurance 217-60-6510-50106 - 440 800 800 800 800 Long Term Disability 217-60-6510-50107 - 634 1,400 1,400 1,400 1,500 Deferred Compensation 217-60-6510-50108 - - - - 2,000 2,000 SALARIES & BENEFITS 165,137$ 341,277$ 441,000$ 421,000$ 471,500$ 486,500$ Conferences, Meetings And Travel 217-60-6510-51001 942$ -$ 2,100$ 2,100$ 2,100$ 2,100$ Memberships & Dues 217-60-6510-51003 191 150 400 400 400 400 Training 217-60-6510-51004 - - 1,000 1,000 1,000 1,000 Postage 217-60-6510-51011 - - 600 600 600 600 Advertising 217-60-6510-51012 - - 3,000 3,000 3,000 3,000 Insurance 217-60-6510-51020 - - 18,000 8,000 - - Office Supplies 217-60-6510-51030 561 1,416 2,500 2,500 2,500 2,500 Special Department Supplies 217-60-6510-51031 3,754 2,599 5,000 5,000 5,000 5,000 Minor Equipment (under 5k) 217-60-6510-51032 3,070 1,036 3,500 3,500 3,500 3,500 Books & Subscriptions 217-60-6510-51035 - - 400 400 400 400 Leases/Rental-Equipment 217-60-6510-51042 - - 2,000 2,000 2,000 2,000 Utilities - Telephone/Internet/TV 217-60-6510-51050 791 5,716 5,400 5,400 5,400 5,400 Utilities - Gas 217-60-6510-51051 9,449 4,755 9,000 9,000 9,000 9,000 Utilities - Electric 217-60-6510-51052 1,604 39,772 44,000 44,000 44,000 44,000 Utilities - Water & Sewer 217-60-6510-51053 5,376 10,117 32,500 32,500 32,500 32,500 Maintenance-Facilities 217-60-6510-51064 6,913
98,524 112,200 112,200 127,200 127,200 Maintenance-Software License & Subscriptions 217-60-6510-51068 1,104 664 - - 800 800 Maintenance-Office Equipment 217-60-6510-51069 - - 1,500 1,500 1,500 1,500 Maintenance-Other Equipment 217-60-6510-51070 37 4,618 12,000 12,000 12,000 12,000 Professional Services 217-60-6510-51200 69,108 27,561 150,000 150,000 150,000 150,000 Professional Services - Temp Agency 217-60-6510-51202 - - - 20,000 5,000 5,000 Contract Services 217-60-6510-51300 - 13,115 70,000 70,000 9,800 13,000 Bank Fees 217-60-6510-54000 - 1,683 - 10,000 3,750 3,750 Permits & Fees 217-60-6510-54003 - 2,500 2,500 2,500 2,500 2,500 Administrative Charges 217-60-6510-54010 - - - - - - Other Charges 217-60-6510-54014 - 2,978 - - - - SUPPLIES & SERVICES 102,901$ 217,203 $ 477,600 $ 497,600 $ 423,950 $ 427,150 $ Computer Hardware & Peripherals 217-60-6510-57020 65$ -$ -$ -$ -$ -$ CAPITAL OUTLAY 65$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 217 268,102$ 558,480 $ 918,600 $ 918,600 $ 895,450 $ 913,650 $ Local Grants - 237 GL Account
Maintenance-Facilities 237-60-6510-51064 -$ -$ -$ 7,500$ -$ -$ SUPPLIES & SERVICES -$ - $ - $ 7,500$ - $ - $ TOTAL EXPENDITURES - 237 -$ - $ - $ 7,500$ - $ - $ GRAND TOTAL EXPENDITURES LESS TRANSFERS 268,102$ 558,480 $ 918,600 $ 926,100 $ 895,450 $ 913,650 $ GRAND TOTAL EXPENDITURES 367,577$ 790,192 $ 1,426,800$ 1,434,300 $ 1,426,400 $ 1,461,200 $ DRAFT
156
Neighborhood Services - Community Center 6510
LINE-ITEM DETAIL GL Account
FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 217-60-6510-51200 150,000$ 150,000 $ GCC Stategic Plan Implementation 150,000 150,000 Contract Services 217-60-6510-51300 9,800$ 13,000 $ Special Event Cleanings 5,400 8,100
Holiday Lights 1,400 1,400
Janitorial supplies, paper goods, etc. 3,000 3,500 Department Summary
Positions FY 2022/23
Actual
FY 2023/24
Actual Leave Blank FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Recreation Supervisor 1.00 1.00 1.00 1.00 1.00
Maintenance Worker I 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 1.00
Program Technician 0.00 0.00 0.50 0.50 0.50
Recreation Technician 0.00 0.50 0.00 0.00 0.00
Total 3.00 3.50 3.50 3.50 3.50
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 165,137$ 341,277 $ 441,000 $ 421,000 $ 471,500 $ 486,500 $ Supplies & Services 102,901 217,203 477,600 505,100 423,950 427,150 Capital Outlay 65 - - - - - Total 268,102$ 558,480 $ 918,600 $ 926,100 $ 895,450 $ 913,650 $ Transfer Out 99,474 231,712 508,200 508,200 530,950 547,550 Total with Transfers 367,577$ 790,192 $ 1,426,800$ 1,434,300 $ 1,426,400 $ 1,461,200 $ DRAFT
157
Police Services 7100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Special Department Supplies 101-70-7100-51031 811.61$ 312.00$ -$ -$ -$ -$ Uniforms & Safety Equipment 101-70-7100-51033 - - - - - - Maintenance-Vehicles 101-70-7100-51060 - 3,263 2,500 2,500 2,500 2,500 Maintenance-Software License & Subscriptions 101-70-7100-51068 - 12,000 13,000 13,000 13,000 13,000 Maintenance-Other Equipment 101-70-7100-51070 - - - - - - Contract Svcs - Bluff Enforce 101-70-7100-51092 - - - - - - Professional Services 101-70-7100-51200 - - - - - - Contract Services - Other 101-70-7100-51301 0 - - - - - Contract Services - Law Enforcement 101-70-7100-51305 9,156,719 10,718,092 11,527,300 11,527,300 12,293,900 12,943,000 Emergency Response 101-70-7100-54004 - - - - - - Other Charges 101-70-7100-54014 - - - - - - SUPPLIES & SERVICES 9,157,530$ 10,733,668$ 11,542,800$ 11,542,800$ 12,309,400$ 12,958,500$ Machinery & Equipment 101-70-7100-57010 -$ -$ -$ -$ -$ -$ Furniture & Fixtures 101-70-7100-57040 - - 6,000 6,000 - - CAPITAL OUTLAY -$ -$ 6,000$ 6,000$ -$ -$ TOTAL EXPENDITURES - 101 9,157,530$ 10,733,668 $ 11,548,800 $ 11,548,800 $ 12,309,400 $ 12,958,500 $ PUBLIC SAFETY DONATIONS - 212
Special Department Supplies 212-70-7100-51031 -$ -$ -$ -$ -$ -$ Contract Services 212-70-7100-51300 - - - - - - Support to Other Agencies - Other 212-70-7100-54013 - - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ Machinery & Equipment 212-70-7100-57010 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 212 -$ - $ - $ - $ - $ - $ SHERIFF DIF - 224
Vehicles 224-70-7100-57000 -$ -$ -$ -$ -$ -$ Computer Hardware & Peripherals 224-70-7100-57020 - - - - - - CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 224 -$ - $ - $ - $ - $ - $ COPS GRANT - 302
Special Department Supplies 302-70-7100-51031 -$ -$ -$ -$ -$ -$ Minor Equipment (under 5k) 302-70-7100-51032 - - - - - - Utilities - Telephone/Internet/TV 302-70-7100-51050 - - - - - - Contract Services - Other 302-70-7100-51301 165,271 186,159 - - - - Contract Services - Law Enforcement 302-70-7100-51305 - - 150,000 194,663 150,000 150,000 SUPPLIES & SERVICES 165,271$ 186,159$ 150,000$ 194,663$ 150,000$ 150,000$ Machinery & Equipment 302-70-7100-57010 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 302 165,271$ 186,159 $ 150,000 $ 194,663 $ 150,000 $ 150,000 $ DRAFT
158
Police Services 7100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
OTS-PUBLIC SAFETY FUND - 409
Special Department Supplies 409-70-7100-51031 -$ -$ -$ -$ -$ -$ Minor Equipment (under 5k) 409-70-7100-51032 - - - - - - Contract Services - Other 409-70-7100-51301 - - - - - - SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ Machinery & Equipment 409-70-7100-57010 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 409 -$ - $ - $ - $ - $ - $ CARES ACT - 422
Contract Services - Other 422-70-7100-51301 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 422 -$ - $ - $ - $ - $ - $ GRAND TOTAL EXPENDITURES 9,322,802$ 10,919,827 $ 11,698,800 $ 11,743,463 $ 12,459,400 $ 13,108,500 $ DRAFT
159
Police Services 7100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Contract Services - Law Enforcement 302-70-7100-51305 11,721,963$ -$ - $ SBCO Sheriff's Dept 11,721,963$ - - Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits -$ - $ - $ - $ - $ - $ Supplies & Services 9,322,802 10,919,827 11,692,800 11,737,463 12,459,400 13,108,500 Capital Outlay - - 6,000 6,000 - - Total 9,322,802$ 10,919,827$ 11,698,800$ 11,743,463$ 12,459,400$ 13,108,500$ DRAFT
160
Debt Service 8100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Salaries & Wages - Regular & Part Time 101-80-8100-50001 -$ -$ -$ -$ -$ -$ Salaries & Wages - Temporary 101-80-8100-50002 - - - - - - Overtime 101-80-8100-50003 - - - - - - Medicare & Social Security 101-80-8100-50100 - - - - - - Retirement Contributions 101-80-8100-50101 - - - - - - Health Plan Allowance 101-80-8100-50102 - - - - - - Auto Allowance 101-80-8100-50103 - - - - - - Phone Allowance 101-80-8100-50104 - - - - - - Unemployment insurance 101-80-8100-50111 - - - - - - Retiree Health Contributions 101-80-8100-50113 19,506 22,547 27,000 27,000 - - Replacement Benefit (Pension) Fund Contributions 101-80-8100-50114 - 1,153 1,200 1,200 - - SALARIES & BENEFITS 19,506$ 23,700$ 28,200$ 28,200$ -$ -$ Conferences, Meetings And Travel 101-80-8100-51001 -$ -$ -$ -$ -$ -$ Finance Charges 101-80-8100-54001 - - - - - - Administrative Charges 101-80-8100-54010 46,026 43,464 55,000 55,000 - - Other Charges 101-80-8100-54014 1,750,541 783,485 776,000 776,000 - - Lease Revenue Bonds 101-80-8100-59103 - - - - 1,134,900 1,134,900 SUPPLIES & SERVICES 1,796,567$ 826,949$ 831,000$ 831,000$ 1,134,900$ 1,134,900$ Land Acquisition 101-80-8100-57050 -$ -$ -$ -$ -$ -$ CAPITAL OUTLAY -$ - $ - $ - $ - $ - $ TOTAL EXPENDITURES - 101 1,816,073$ 850,649 $ 859,200 $ 859,200 $ 1,134,900$ 1,134,900 $ MEASURE A - 205
Sales Tax Revenue Bonds 205-80-8100-59104 -$ -$ -$ -$ 1,412,800$ 1,412,800$ SUPPLIES & SERVICES -$ -$ -$ -$ 1,412,800$ 1,412,800$ TOTAL EXPENDITURES - 205 -$ - $ - $ - $ 1,412,800$ 1,412,800 $ TRANSPORTATION FACILITIES DIF - 220
Professional Services 220-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 220 -$ - $ - $ - $ - $ - $ PARKS & RECREATION FACILITIES DIF - 221
Professional Services 221-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 221 -$ - $ - $ - $ - $ - $ PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
Professional Services 222-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 222 -$ - $ - $ - $ - $ - $ LIBRARY FACILITIES DEVELOPMENT FEES - 223
Professional Services 223-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 223 -$ - $ - $ - $ - $ - $ SHERIFFS DEVELOPMENT FEES - 224
Professional Services 224-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 224 -$ - $ - $ - $ - $ - $ DRAFT
161
Debt Service 8100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
HOUSING-IN-LIEU -225
Professional Services 225-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 225 -$ - $ - $ - $ - $ - $ FIRE DEVELOPMENT FEES -229
Professional Services 229-80-8100-51200 -$ -$ -$ -$ -$ -$ SUPPLIES & SERVICES -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 229 -$ - $ - $ - $ - $ - $ RDA -605
Issuance Costs - Refunding 605-80-8100-58003 -$ -$ -$ -$ -$ -$ Administrative Charges 605-80-8100-54010 15,608 16,510 17,900 17,900 20,400 21,500 Support to Other Agencies - Other 605-80-8100-54013 338,888 345,665 352,579 352,579 359,630 811,234 Other Charges 605-80-8100-54014 775,941 775,941 - - - - Professional Services 605-80-8100-51200 4,265 4,396 7,500 7,500 5,000 5,000 Professional Services - Litigation 605-80-8100-51204 - - - - - - Principal 605-80-8100-58000 - - 325,000 325,000 345,000 365,000 Interest 605-80-8100-58001 465,200 449,762 435,075 435,075 418,325 400,575 Amortization Expense 605-80-8100-58004 (31,288) (31,288) - - - - Payment to Refunding Bond Esrow Agent 605-80-8100-59100 - - - - - - SUPPLIES & SERVICES 1,568,615$ 1,560,986$ 1,138,054$ 1,138,054$ 1,148,355$ 1,603,309$ TOTAL EXPENDITURES - 605 1,568,615$ 1,560,986 $ 1,138,054 $ 1,138,054 $ 1,148,355 $ 1,603,309 $ GRAND TOTAL EXPENDITURES 3,384,688$ 2,411,635 $ 1,997,254 $ 1,997,254 $ 3,696,055 $ 4,151,009 $ DRAFT
162
Debt Service 8100
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
LINE-ITEM DETAIL GL Account 831000 FY 2025/26
Proposed
FY 2026/27
Proposed
Professional Services 605-80-8100-51200 -$ 2,000$ 5,000 $ Cotinuting Disclosure & Dissemenation -$ 3,000 3,000 Trustee Services -$ 2,000 2,000 Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits 19,506$ 23,700$ 28,200$ 28,200$ -$ -$ Supplies & Services 3,365,182 2,387,935 1,969,054 1,969,054 3,696,055 4,151,009 Capital Outlay - - - - - - Total 3,384,688$ 2,411,635$ 1,997,254$ 1,997,254$ 3,696,055$ 4,151,009$ DRAFT
163
Non-Departmental 8500
GL Account
FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
GENERAL FUND - 101 GL Account
Retiree Health Contributions 101-80-8500-50113 - - - - 27,000 27,000 Replacement Benefit (Pension) Fund Contributions 101-80-8500-50114 - - - - 1,200 1,200 SALARIES & BENEFITS -$ -$ -$ -$ 28,200$ 28,200$ Bank Fees 101-80-8500-54000 24,023$ 41,425$ 35,000$ 35,000$ 60,000$ 60,000$ Administrative Charges 101-80-8500-54010 - - - - 70,000 70,000 Interest 101-80-8500-58001 - - - - - - SUPPLIES & SERVICES 24,023$ 41,425$ 35,000$ 35,000$ 130,000$ 130,000$ Transfers Out to General Fund 101-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 101 24,023$ 41,425$ 35,000$ 35,000$ 158,200$ 158,200$ TRANSPORTATION FACILITIES DIF - 220
Transfers Out to General Fund 220-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 220 -$ - $ - $ - $ - $ - $ PARKS & RECREATION FACILITIES DIF - 221
Transfers Out to General Fund 221-80-8500-59000 -$ -$ -$ -$ -$ -$ Transfers Out to Quimby (239) 221-80-8500-59016 - - - 3,148,251 -$ - TRANSFER OUT -$ -$ -$ 3,148,251$ - $ -$ TOTAL EXPENDITURES - 221 -$ - $ - $ 3,148,251$ - $ - $ PUBLIC ADMINISTRATION DEVELOPMENT FEES - 222
Transfers Out to General Fund 222-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 222 -$ - $ - $ - $ - $ - $ LIBRARY FACILITIES DEVELOPMENT FEES - 223
Transfers Out to General Fund 223-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 223 -$ - $ - $ - $ - $ - $ SHERIFFS DEVELOPMENT FEES - 224
Transfers Out to General Fund 224-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 224 -$ - $ - $ - $ - $ - $ HOUSING-IN-LIEU - 225
Transfers Out to General Fund 225-80-8500-59000 -$ -$ -$ -$ -$ -$ Transfers Out to CDBG 225-80-8500-59001 - - - - - - TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 225 -$ - $ - $ - $ - $ - $ DRAFT
164
Non-Departmental 8500
HOUSING IN-LIEU FUND-RDA - 228
Transfers Out to General Fund 228-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 228 -$ - $ - $ - $ - $ - $ FIRE DEVELOPMENT FEES - 229
Transfers Out to General Fund 229-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 229 -$ - $ - $ - $ - $ - $ Long Range Development Plan - 230
Transfers Out to General Fund 230-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ -
TOTAL EXPENDITURES - 230 -$ - $ - $ - $ - $ - $ State Park Grant - 301
Transfers Out to General Fund 301-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 301 -$ - $ - $ - $ - $ - $ IRWMP Grant - 313
Transfers Out to General Fund 313-80-8500-59000 -$ -$ -$ -$ -$ -$ TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 313 -$ - $ - $ - $ - $ - $ HBP - Highway Bridge Replac. Prog. - 401
Administrative Charges 401-80-8500-54010 -$ -$ -$ -$ -$ -$ Transfers Out to General Fund 401-80-8500-59000 - - - - - - TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 401 -$ - $ - $ - $ - $ - $ CASp Cert and Training - 504 GL Account
Administrative Charges 504-80-8500-54010 -$ -$ -$ 55,000$ - - Supplies & Services -$ -$ -$ 55,000$ -$ -$ TOTAL EXPENDITURES - 504 -$ - $ - $ 55,000$ - $ - $ IBANK - 608 GL Account
Transfers Out to General Fund 608-80-8500-59000 -$ -$ -$ -$ - - TRANSFER OUT -$ -$ -$ -$ -$ -$ TOTAL EXPENDITURES - 608 -$ - $ - $ - $ - $ - $ Section 115 Trust - Pension - 702
Administrative Charges 702-80-8500-54010 903$ 973$ -$ -$ -$ -$ Supplies & Services 903$ 973$ -$ -$ -$ -$ DRAFT
165
Non-Departmental 8500
TOTAL EXPENDITURES - 702 903$ 973 $ - $ - $ - $ - $ Section 115 Trust - OPEB - 703
Administrative Charges 703-80-8500-54010 1,772$ 1,908$ -$ -$ -$ -$ Supplies & Services 1,772$ 1,908$ -$ -$ -$ -$ TOTAL EXPENDITURES - 703 1,772$ 1,908 $ - $ - $ - $ - $ GRAND TOTAL EXPENDITURES 26,698$ 44,306$ 35,000$ 3,238,251$ 158,200 $ 158,200$ Department Summary
Expenditures FY 2022/23
Actual
FY 2023/24
Actual
FY 2024/25
Original
FY 2024/25
Amended
FY 2025/26
Proposed
FY 2026/27
Proposed
Salaries & Benefits -$ - $ - $ -$ 28,200$ 28,200$ Supplies & Services 26,698 44,306 35,000 90,000 130,000 130,000 Capital Outlay - - - - - - Transfer Out - - - 3,148,251 - - Total 26,698$ 44,306$ 35,000$ 3,238,251$ 158,200$ 158,200$ DRAFT
166
ATTACHMENT 1 – Exhibit C